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Cellular Biomedicine Group Inc

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FY2014 Annual Report · Cellular Biomedicine Group Inc
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SECURITIES & EXCHANGE COMMISSION EDGAR FILING

Cellular Biomedicine Group, Inc.

Form: 10-K 

Date Filed: 2015-03-31

Corporate Issuer CIK:   1378624
Symbol:
SIC Code:

CBMG
2836

© Copyright 2015, Issuer Direct Corporation. All Right Reserved. Distribution of this document is strictly prohibited, subject to the
terms of use.

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

———————
FORM 10-K
———————

☑     ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the Fiscal Year Ended December 31, 2014

OR

❑     TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from _____ to _____

Commission File Number: 001-36498

———————
CELLULAR BIOMEDICINE GROUP, INC.
(Exact name of registrant as specified in its charter)
———————

Delaware
State of Incorporation

86-1032927
IRS Employer Identification No.

530 University Avenue, #17
Palo Alto, California, 94301
(Address of principal executive offices)

(650) 566-5064
(Registrant's telephone number)

Securities registered pursuant to Section 12(b) of the Exchange Act:
Common Stock, par value $.001 per share

Securities registered pursuant to Section 12(g) of the Exchange Act:
None

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. ❑ Yes ☑ No

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. ❑ Yes ☑ No

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities
Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports),
and (2) has been subject to such filing requirements for the past 90 days. Yes ☑   No ❑

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive
Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such
shorter period that the registrant was required to submit and post such files). Yes ☑   No ❑

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be
contained, to the best of registrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III of this
Form 10-K or any amendment to this Form 10-K.  ❑

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller
reporting company. See definitions of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the
Exchange Act. (Check one):

Large accelerated filer
Non-accelerated filer

❑  
❑  

Accelerated filer

❑  
Smaller reporting company ☑  

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). ❑ Yes  ☑ No

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State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at
which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the
registrant's most recently completed second fiscal quarter – $17,576,495 as of June 30, 2014.

Indicate the number of shares outstanding of each of the registrant’s classes of common stock, as of the latest practicable date: As of
March 18, 2015, there were 10,995,235 shares of common stock, par value $.001 per share issued and outstanding.

Documents Incorporated By Reference –None

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CELLULAR BIOMEDICINE GROUP, INC.
FORM 10-K ANNUAL REPORT
FOR THE FISCAL YEAR ENDED DECEMBER 31, 2014
TABLE OF CONTENTS

BUSINESS

ITEM 1.
ITEM 1A. RISK FACTORS
ITEM 2.
ITEM 3.
ITEM 4.
ITEM 5.

ITEM 6.
ITEM 7.

PROPERTIES
LEGAL PROCEEDINGS
MINE SAFETY DISCLOSURES
MARKET FOR REGISTRANT'S COMMON STOCK, RELATED STOCKHOLDER MATTERS AND ISSUER
PURCHASES OF EQUITY SECURITIES
SELECTED FINANCIAL DATA
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF
OPERATIONS

ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
ITEM 8.
ITEM 9.

FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA
CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL
DISCLOSURE

ITEM 9A. CONTROLS AND PROCEDURES
ITEM 9B. OTHER INFORMATION
ITEM 10.
ITEM 11.
ITEM 12.

DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE
EXECUTIVE COMPENSATION
SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED
STOCKHOLDER MATTERS
CERTAIN RELATIONSHIPS, RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE
PRINCIPAL ACCOUNTANT FEES AND SERVICES
EXHIBITS AND FINANCIAL STATEMENT SCHEDULES
SIGNATURES

ITEM 13.
ITEM 14.
ITEM 15.

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Cautionary Note Regarding Forward-looking Statements and Risk Factors

This  annual  report  on  Form  10-K  of  the  Company  may  contain  forward-looking  statements  which  reflect  the  Company's  current  views
with  respect  to  future  events  and  financial  performance.  The  words  "believe,"  "expect,"  "anticipate,"  "intends,"  "estimate,"  "forecast,"
"project,"  and  similar  expressions  identify  forward-looking  statements.  All  statements  other  than  statements  of  historical  fact  are
statements that could be deemed to be forward-looking statements, including plans, strategies and objectives of management for future
operations; proposed new products, services, developments or industry rankings; future economic conditions or performance; belief; and
assumptions underlying any of the foregoing. Such "forward-looking statements" are subject to risks and uncertainties set forth from time
to time in the Company's SEC reports and include, among others, the Risk Factors set forth under Item 1A below.

The risks included herein are not exhaustive. This annual report on Form 10-K filed with the SEC include additional factors which could
impact  the  Company's  business  and  financial  performance.  Moreover,  the  Company  operates  in  a  rapidly  changing  and  competitive
environment. New risk factors emerge from time to time and it is not possible for management to predict all such risk factors. Further, it is
not  possible  to  assess  the  impact  of  all  risk  factors  on  the  Company's  business  or  the  extent  to  which  any  factor,  or  combination  of
factors, may cause actual results to differ materially from those contained in any forward-looking statements.

Readers are cautioned not to place undue reliance on such forward-looking statements as they speak only of the Company's views as of
the date the statement was made. The Company undertakes no obligation to publicly update or revise any forward-looking statements,
whether as a result of new information, future events or otherwise.

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ITEM 1. BUSINESS.

PART I

As used in this annual report, "we", "us", "our", "CBMG", "Company" or "our company" refers to Cellular Biomedicine Group, Inc. and,
unless the context otherwise requires, all of its subsidiaries.

Overview

Cellular  Biomedicine  Group,  Inc.  is  a  biomedicine  company,  principally  engaged  in  the  development  of  new  treatments  for  cancerous
and degenerative diseases utilizing proprietary cell-based technologies.  Our technology includes two major cell platforms: (i) Immune
Cell therapy for treatment of a broad range of cancers using Tcm, TCR clonality, Chimeric Antigen Receptor T cell (“CAR-T”) and anti-
PD-1 technologies (ii) human adipose-derived mesenchymal progenitor cells (“haMPC”) for treatment of joint and autoimmune diseases,
with primary research and manufacturing facilities in China.

We are focused on developing and marketing safe and effective cell-based therapies based on our cellular platforms, to treat serious
chronic  and  degenerative  diseases  such  as  cancer,  orthopedic  diseases  (including  osteoarthritis  and  tissue  damage),  various
inflammatory  diseases  and  metabolic  diseases.  We  have  developed  proprietary  practical  knowledge  in  the  use  of  cell-based
therapeutics that we believe could be used to help a great number of people suffering from cancer and other serious chronic diseases.
We are conducting clinical studies in China for two stem cell based therapies to treat knee osteoarthritis (“KOA”) and Cartilage Defect
(“CD”). We have initiated preclinical studies in Asthma, and Chronic Obstructive Pulmonary Disease ("COPD").

Our primary target market is Greater China. We believe that the results of our research studies and the acquired knowhow and clinical
data  will  support  expanded  preclinical  and  clinical  trials  with  a  larger  population  of  patients,  which  we  expect  to  carry  out  through
authorized treatment centers throughout Greater China.  With the recent acquisition of Agreen Biotech Co. Ltd. ("AG"), we now generate
technical services revenue comprised of T Cells Receptor ("TCR") clonality analysis technology and T Central Memory Cell ("Tcm") and
Dendritic  Cell  ("DC")  preparation  methodologies.    AG  is  a  biotech  company  with  operations  in  China,  engaged  in  the  development  of
treatments for cancerous diseases utilizing proprietary cell technologies, which include preparation of subset T Cell and clonality assay
platform technology for treatment of a broad range of cancers by AG’s primary hospital partner, Jilin Hospital. With recent build-up of our
Tcm,  TCR  clonality,  CAR-T  and  anti-PD-1  technologies  we  plan  to  evaluate  and  prioritize  our  cancer  clinical  trial  indications  for
commercialization  using  safe  and  most  effective  therapy  or  combination  therapies.  We  plan  to  integrate  CBMG's  state-of-the  art
infrastructure and clinical platform with the aforementioned acquired technologies to boost the Company's Immuno-Oncology presence,
and  pave  the  way  for  future  partnerships.  We  plan  to  initiate  certain  cancer  clinical  trials  in  China  upon  receiving  acceptance  of  the
clinical trial designs with the principal investigator and obtaining the requisite approvals.  We have yet to derive revenue from our CAR-T
or anti-PD-1 technologies.

Corporate History

Cellular Biomedicine Group, Inc., a Delaware corporation (formerly known as EastBridge Investment Group Corporation), was originally
incorporated  in  the  State  of  Arizona  on  June  25,  2001.  The  Company's  principal  activity  through  June  30,  2005  was  to  manufacture
mobile entertainment products.

In 2005, the Company decided to exit the mobile entertainment market and dedicate its activities to providing investment related services
in Asia, with a strong focus on high GDP growth countries, such as China. The Company concentrated its efforts in the Far East (Hong
Kong, mainland China, Australia) and in the United States and sought to provide consulting services necessary for small to medium-size
companies  to  obtain  capital  to  grow  their  business,  either  to  become  public  companies  in  the  United  States  or  to  find  joint  venture
partners or raise capital to expand their businesses.

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On February 6, 2013, and as further described below, we completed a merger to acquire CBMG (BVI).

In connection with the Merger, effective on March 5, 2013, the Company (formerly named “EastBridge Investment Group Corporation”)
changed  its  name  to  “Cellular  Biomedicine  Group,  Inc.”  In  addition  in  March  2013  we  changed  our  corporate  headquarters  to  530
University Avenue, #17, Palo Alto, California 94301.

From February 6, 2013 to June 23, 2014, we operated the Company in two separate reportable segments: (i) Biomedicine Cell Therapy
(“Biomedicine”); and (ii) Financial Consulting (“Consulting”).  The Consulting segment was conducted through EastBridge Sub.  On June
23,  2014,  the  Company  announced  the  discontinuation  of  the  Consulting  segment  as  it  no  longer  fits  into  management’s  long-term
strategy  and  vision.    The  Company  is  currently  focusing  its  resources  on  becoming  a  biotechnology  company  bringing  therapies  to
improve the health of patients in China.

Merger with Cellular Biomedicine Group Ltd.

On  November  13,  2012, EastBridge  Investment  Group  Corporation  (“EastBridge” or “Parent”)  and CBMG  Acquisition  Limited,  a  British
Virgin  Islands  company  and  the  Company’s  wholly-owned  subsidiary  (“Merger Sub”)  entered  into  an  Agreement  and  Plan  of  Merger
(“Merger Agreement”)  by  and  among EastBridge,  Merger  Sub  and  Cellular  Biomedicine  Group  Ltd.,  a  British  Virgin  Islands  company
(“CBMG BVI”), as amended on January 15, 2013, January 31, 2013 and February 6, 2013, pursuant to which the parties agreed that
Merger Sub shall merge with and into CBMG BVI, with CBMG BVI as the surviving entity. The transactions under the Merger Agreement
as amended are referred to as the “Merger”. The Merger was subject to customary closing conditions, including, among other things, (a)
approval by the shareholders of CBMG BVI, (b) resignations of the departing directors and officers of EastBridge, Merger Sub and CBMG
BVI, and (c) execution of certain ancillary agreements, including, but not limited to, executive employment agreements with EastBridge,
compliance certificates, lock up agreement and opinions of counsel, as referenced in Article VII of the Merger Agreement.

On December 20, 2012 CBMG BVI obtained shareholder approval by holding an extraordinary general meeting of the shareholders, in
which  holders  of  a  majority  of  its  capital  stock  approved  the  merger  pursuant  to  British  Virgin  Islands  law.  Since  the  Merger  was
structured  as  a  triangular  merger  in  which  a  wholly  owned  merger  subsidiary  of  EastBridge  merged  with  CBMG  BVI,  no  stockholder
approval  on  the  part  of  the  EastBridge  stockholders  was  required  under  Delaware  law.    We  note  that  although  EastBridge  issued  in
excess of 20% of its shares in the merger, since its shares are not listed on a national exchange, no stockholder approval requirement
applied to this transaction under any exchange rules.”

On  February  5,  2013,  the  registrant  formed  a  new  Delaware  subsidiary  named  EastBridge  Investment  Corp.  (“EastBridge  Sub”).
Pursuant  to  a  Contribution  Agreement  by  and  between  the  registrant  and  EastBridge  Sub  dated  February  5,  2013  (the  “Contribution
Agreement”), the registrant contributed all assets and liabilities related to its consulting services business, to its newly formed subsidiary,
EastBridge Investment Corp., from and after which it continued to conduct the consulting services business and operations of EastBridge
at the subsidiary level.

On  February  6,  2013  (the  “Effective  Date”),  the  Parties  executed  all  documents  and  filed  the  Plan  of  Merger  with  the  registrar  of  the
British Virgin Islands. Upon consummation of the Merger on the Effective Date, CBMG BVI shareholders were issued 3,638,932 shares
of common stock, par value $0.001 per share, of EastBridge (the “EastBridge Common Stock”)  constituting  approximately  70%  of  the
outstanding stock of EastBridge on a fully-diluted basis and the EastBridge stockholders retained 30% of the Company on a fully-diluted
basis. Specifically, each of CBMG BVI’s ordinary shares (“CBMG Ordinary Shares”) was converted into the right to receive 0.020019 of a
share of EastBridge Common Stock.

Reorganization and Share Exchange

Effective  January  18,  2013,  the  Company  completed  its  reincorporation  from  the  State  of  Arizona  to  the  State  of  Delaware  (the
“Reincorporation”). In connection with the Reincorporation, the Company exchanged every 100 shares of the Arizona entity for 1 share of
the  successor  Delaware  entity,  with  the  same  effect  as  a  1:100  reverse  stock  split,  which  became  effective  on  January  31,  2013.  All
share  and  per  share  information  in  this  Annual  Report  (including  in  the  above  paragraph),  unless  otherwise  specified,  reflects  this
reverse split.

Recent Developments

On September 26, 2014, the Company completed its acquisition of AG and the U.S. patent held by AG’s founder.

AG  is  a  biotech  company  with  operations  in  China,  engaged  in  the  development  of  treatments  for  cancerous  diseases  utilizing
proprietary  cell  technologies,  which  include  without  limitation,  preparation  of  subset  T  Cell  and  clonality  assay  platform  technology  for
treatment of a broad range of cancers by AG’s primary hospital partner, Jilin Hospital.

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AG is focused on developing and marketing its technical service and test kits to hospitals that treat cancer patients who are undergoing
immune  cell  therapy  classified  as  3rd  Medical  Technology  by  regulatory  agencies  in  China.  We  have  developed  proprietary  practical
knowledge  in  the  use  of  cell-based  therapeutics  that  we  believe  could  be  used  to  help  a  great  number  of  people  suffering  from
cancer.  Specifically, we provide technical services comprised of T Cell Receptors ("TCR") clonality analysis technology and T Central
Memory Cell ("Tcm") and Dendritic Cell ("DC") preparation methodologies. The TCR clonality analysis technology is based on the use of
the multiple sets of unique primers to amplify 22 regions of the TCR and thereby detect clonal expansions related to antigen stimulation
of the immune system, which enables the assessment of tumor specific immunity with high accuracy and efficiency. Tcm cells are the
subpopulation of T lymphocytes with key characteristics including high potency and long-term memory of specific immunity; and they are
the  key  element  of  immunocellular  fortification  against  tumors,  infections  and  immune  disorders.  The  Tcm  cells  are  drawn  from  the
cancer patient’s own blood and the therapy using these cells is classified in China as Medical Technology, which enables such therapy
to be covered by medical insurance in more than ten provinces in China.

AG’s primary market is China.   Jilin Hospital, AG’s primary hospital partner, currently uses AG’s technical services and test kits to treat
patients who are undergoing cancer immune cell therapy in China. Based on AG’s results to date, AG believes that its TCR and Tcm
services  are  safe  and  effective  treatment  options  for  cancer  patients.  The  company  believes  that  the  results  of  AG’s  proof-of-concept
studies will support formal clinical trials with prominent hospitals in China, which can then be carried out through a network of authorized
treatment centers throughout China.

On January 9, 2015, the Company acquired third generation CAR-T, anti-PD-1, CD19 and aAPC cancer immunotherapy technologies
from Persongen Biotechnology Ltd (“PG”).

On February 4, 2015, the Company announced its acquisition of Chinese PLA General Hospital's ("PLAGH", Beijing, also known as "301
Hospital")  Chimeric  Antigen  Receptor  T  cell  (“CAR-T”)  therapy,  its  recombinant  expression  vector  CD19,  CD20,  CD30  and  Human
Epidermal  Growth  Factor  Receptor's  (EGFR  or  HER1)  Immuno-Oncology  patents  applications,  and  Phase  I  clinical  data  of  the
aforementioned therapies and manufacturing knowledge.  The 301 Hospital team has conducted several preliminary clinical studies of
various  CAR-T  constructs  targeting  CD19-positive  acute  lymphoblastic  leukemia,  CD20-positive  lymphoma,  CD30-positive  Hodgkin's
lymphoma  and  EGFR-HER1-positive  advanced  lung  cancer.    Pursuant  to  the  terms  of  the  Transfer  Agreement,  PLAGH  agreed  to
transfer  to  the  Company  all  of  its  right,  title  and  interest  in  and  to  certain  technologies  currently  owned  by  PLAGH  (including,  without
limitation, four technologies and their pending patent applications) that relate to genetic engineering of chimeric antigen receptor (CAR)-
modified  T  cells  and  its  applications  (collectively,  the  “Technology”).    In  addition,  PLAGH  is  responsible  for  obtaining  governmental
approval  for  the  clinical  trial  related  to  the  Technology,  and  the  Company  is  responsible  for  the  costs  and  expenses  in  connection
therewith.

With  the  recent  addition  of  our  cancer  immune  cell  therapy  resources,  we  plan  to  evaluate  and  prioritize  our  cancer  clinical  trial
indications  for  commercialization  using  safe  and  most  effective  therapy  or  combination  therapies.  The  Company  believes  that,  when
integrated  with  CBMG's  state-of-the-art  infrastructure  and  clinical  platform,  the  aforementioned  acquired  AG,  PG  and  301  Hospital
technologies  will  improve  our  cancer  immune  cell  therapies  clinical  pathway  and  pave  the  way  for  collaboration  with  renowned
institutions.  We  plan  to  initiate  certain  cancer  clinical  trials  upon  receiving  acceptance  of  the  clinical  trial  designs  with  the  principal
investigator and obtaining the requisite approvals.

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Corporate Structure

Our current corporate structure is illustrated in the following diagram:

Following the completion of our merger on February 6, 2013, we had the following subsidiaries (including a controlled VIE entity):

CBMG BVI, a British Virgin Islands corporation, is a holding company and a wholly-owned subsidiary of Cellular Biomedicine Group, Inc.
(NASDAQ: CBMG), a Delaware corporation.  We operate our biomedicine business through CBMG BVI and its subsidiary and controlled
(VIE) company.  

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Cellular Biomedicine Group HK Limited, a Hong Kong company limited by shares, is a holding company and wholly owned subsidiary of
CBMG BVI.

Cellular  Biomedicine  Group  Ltd.  (Wuxi),  license  number  320200400034410  (“WFOE”)  is  a  wholly  foreign-owned  entity  that  is  100%
owned by Cellular Biomedicine Group HK Limited.  This entity’s legal name in China is, which directly translates to “Xi Biman
Biological  Technology  (Wuxi)  Co.  Ltd.”    WFOE  controls  and  holds  ownership  rights  in  the  business,  assets  and  operations  of  Cellular
Biomedicine  Group  Ltd.  (Shanghai)  (“CBMG  Shanghai”)  through  variable  interest  entity  (VIE)  agreements.    We  conduct  certain
biomedicine business activities through WFOE, including lab kit production and research.

Cellular  Biomedicine  Group  Ltd.  (Shanghai)  license  number  310104000501869  (“CBMG  Shanghai”),  is  a  PRC  domestic  corporation,
which we control and hold ownership rights in, through WFOE and the above-mentioned VIE agreements.  This entity’s legal name in
China  is ,  which  directly  translates  to  “Xi  Biman  Biotech  (Shanghai)  Co.,  Ltd.”    We  conduct  certain  biomedicine  business
activities  through  our  controlled  VIE  entity,  CBMG  Shanghai,  including  clinical  trials  and  certain  other  activities  requiring  a  domestic
license in the PRC.  Mr. Chen Mingzhe and Mr. Cao Wei (our President, Chief Operating Officer and director) together are the record
holders  of  all  of  the  outstanding  registered  capital  of  CBMG  Shanghai.    Mr.  Chen  and  Mr.  Cao  are  also  directors  of  CBMG  Shanghai
constituting the entire management of the same.   Mr. Chen and Mr. Cao receive no compensation for their roles as managers of CBMG
Shanghai.

Beijing Agreen Biotechnology Co., Ltd is a PRC domestic corporation and wholly owned subsidiary of  CBMG Shanghai.

Eastbridge Investment Corporation (“Eastbridge Sub”), a Delaware corporation, is a wholly owned subsidiary of of the Company.

Variable Interest Entity (VIE) Agreements

Through our wholly foreign-owned entity and 100% subsidiary, Cellular Biomedicine Group Ltd. (Wuxi) we control and have ownership
rights by means of a series of agreements with CBMG Shanghai.  The following is a description of each of these VIE agreements:

Exclusive Business Cooperation Agreement.   Through the WFOE we are a party to an exclusive business cooperation agreement dated
September 17, 2012 with CBMG Shanghai, which provides that (i) the WFOE shall exclusively provide CBMG Shanghai with complete
technical support, business support and related consulting services; (ii) without prior written consent of the WFOE, CBMG Shanghai may
not accept the same or similar consultancy and/or services from any third party, nor establish any similar cooperation relationship with
any  third  party  regarding  same  matters  during  the  term  of  the  agreement;  (iii)  CBMG  Shanghai  shall  pay  the  WFOE  service  fees  as
calculated based on the time of service rendered by the WFOE multiplying the corresponding rate, plus an adjusted amount decided by
the  board  of  the  WFOE;  and  (iv)  CBMG  Shanghai  grants  to  the  WFOE  an  irrevocable  and  exclusive  option  to  purchase,  at  its  sole
discretion, any or all of CBMG Shanghai’s assets at the lowest purchase price permissible under PRC laws.  The term of the agreement
is  10  years,  provided  however  the  agreement  may  extended  at  the  option  of  the  WFOE.  Since  this  agreement  permits  the  WFOE  to
determine the service fee at its sole discretion, the agreement in effect provides the WFOE with rights to all earnings of the VIE.

Loan Agreement.  Through the WFOE we are a party to a loan agreement with CBMG Shanghai, Cao Wei and Chen Mingzhe dated
September 17, 2012, in accordance with which the WFOE agreed to provide an interest-free loan to CBMG Shanghai.  The term of the
loan is 10 years, which may be extended upon written consent of the parties.  The method of repayment of CBMG Shanghai shall be at
the sole discretion of the WFOE, including but not limited to an acquisition of CBMG Shanghai in satisfaction of loan obligations.

Exclusive Option Agreement with Cao Wei.  Through the WFOE, we are a party to an option agreement with CBMG Shanghai and Cao
Wei  dated  May  28,  2012,  in  accordance  with  which:  (i)  Cao  Wei  irrevocably  granted  the  WFOE  an  irrevocable  and  exclusive  right  to
purchase,  or  designate  other  person  to  purchase  the  entire  equity  interest  in  CBMG  Shanghai  as  then  held  by  him,  at  an  aggregate
purchase price to be determined; and (ii) any proceeds obtained by Cao Wei through the above equity transfer in CBMG Shanghai shall
be used for the payment of the loan provided by the WFOE under the aforementioned Loan Agreement.

Exclusive  Option  Agreement  with  Chen  Mingzhe.    Through  the  WFOE,  we  are  a  party  to  an  exclusive  option  agreement  with  CBMG
Shanghai  and  Chen  Mingzhe  dated  May  28,  2012,  under  which:  (i)  Chen  Mingzhe  irrevocably  granted  the  WFOE  an  irrevocable  and
exclusive  right  to  purchase,  or  designate  other  person  to  purchase  the  entire  equity  interest  in  CBMG  Shanghai  for  an  aggregate
purchase price to be determined; and (ii) any proceeds obtained by Chen Mingzhe through the above equity transfer in CBMG Shanghai
shall be used for the payment of the loan provided by the WFOE under the aforementioned Loan Agreement.

Power of Attorney from Cao Wei.  Through the WFOE we are the recipient of a power of attorney executed by Cao Wei on October 10,
2012, in accordance with which Cao Wei authorized the WFOE to act on his behalf as his exclusive agent with respect  to  all  matters
concerning his equity interest in CBMG Shanghai, including without limitation to attending the shareholder meetings of CBMG Shanghai,
exercising voting rights and designating and appointing senior executives of CBMG Shanghai.

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8

 
 
 
 
 
 
 
 
  
 
 
Power of Attorney from Chen Mingzhe.  Through the WFOE we are the recipient of a power of attorney executed by Chen Mingzhe on
September  17,  2012,  in  accordance  with  which  Chen  Mingzhe  authorized  the  WFOE  to  act  on  his  behalf  as  his  exclusive  agent  with
respect  to  all  matters  concerning  his  equity  interest  in  CBMG  Shanghai,  including  without  limitation  to  attending  the  shareholders
meetings of CBMG Shanghai, exercising voting rights and designating and appointing senior executives of CBMG Shanghai.

Equity Interest Pledge Agreement with Cao Wei.  Through the WFOE we are a party to an equity interest pledge agreement with CBMG
Shanghai and Cao Wei dated May 28, 2012, in accordance with which: (i) Cao Wei pledged to the WFOE the entire equity interest he
holds in CBMG Shanghai as security for payment of the consulting and service fees by CBMG Shanghai under the Exclusive Business
Cooperation Agreement; (ii) Cao Wei and CBMG Shanghai submitted all necessary documents to ensure the registration of the Pledge of
the Equity Interest with the State Administration for Industry and Commerce (“SAIC”), and the pledge became effective on January 24,
2013;  (iii)  on  the  occurrence  of  any  event  of  default,  unless  it  has  been  successfully  resolved  within  20  days  after  the  delivery  of  a
rectification notice by the WFOE, the WFOE may exercise its pledge rights at any time by a written notice to Cao Wei.

Equity Interest Pledge Agreement with Chen Mingzhe.   Through the WFOE we are a party to an equity interest pledge agreement with
CBMG Shanghai and Chen Mingzhe dated May 28, 2012, in accordance with which: (i) Chen Mingzhe pledged to the WFOE the entire
equity interest he holds in CBMG Shanghai as security for payment of the consulting and service fees by CBMG Shanghai under the
Exclusive Business Cooperation Agreement; (ii) Chen Mingzhe and CBMG Shanghai submitted all necessary documents to ensure the
registration of the Pledge of the Equity Interest with SAIC, and the pledge became effective on January 24, 2013; (iii) on the occurrence
of any event of default, unless it has been successfully resolved within 20 days after the delivery of a rectification notice by the WFOE,
the WFOE may exercise its pledge rights at any time by a written notice to Chen Mingzhe.

Our relationship to our controlled VIE entity, CBMG Shanghai, through the VIE agreements, is subject to various operational and legal
risks.    Management  believes  the  Mr.  Chen  and  Mr.  Cao  as  record  holders  of  the  VIE’s  registered  capital  have  no  interest  in  acting
contrary to the VIE agreements.  However, if Mr. Chen and Cao as shareholders of the VIE were to reduce or eliminate their ownership
of the registered capital of the VIE, or if Mr. Cao ceases to serve as a director and/or officer of the other CBMG entities, their interests
may diverge from that of CBMG and they may seek to act in a manner contrary to the VIE agreements (for example by controlling the
VIE in such a way that is inconsistent with the directives of CBMG management and the board; or causing non-payment by the VIE of
services fees).  If such circumstances were to occur the WFOE would have to assert control rights through the powers of attorney and
other  VIE  agreements,  which  would  require  legal  action  through  the  PRC  judicial  system.    While  we  believe  the  VIE  agreements  are
legally enforceable in the PRC, there is a risk that enforcement of these agreements may involve more extensive procedures and costs
to  enforce,  in  comparison  to  direct  equity  ownership  of  the  VIE  entity.    We  believe  based  on  the  advice  of  local  counsel  that  the  VIE
agreements are valid and in compliance with PRC laws presently in effect.  Notwithstanding the foregoing, if the applicable PRC laws
were to change or are interpreted by authorities in the future in a manner which challenges or renders the VIE agreements ineffective,
the WFOE’s ability to control and obtain all benefits (economic or otherwise) of ownership of the VIE could be impaired or eliminated.   In
the  event  of  such  future  changes  or  new  interpretations  of  PRC  law,  in  an  effort  to  substantially  preserve  our  rights  we  may  have  to
either amend our VIE agreements or enter into alternative arrangements which comply with PRC laws as interpreted and then in effect.

For further discussion of risks associated with the above, please see the section below titled “Risks Related to Our Structure.”

BIOMEDICINE BUSINESS

Our  biomedicine  business  was  founded  in  2009  as  a  newly  formed  specialty  biomedicine  company  by  a  team  of  seasoned  Chinese-
American executives, scientists and doctors. In 2010 we established a GMP facility in Wuxi, and in 2012 we established a U.S. Food
and Drug Administration (“FDA”) GMP standard protocol-compliant manufacturing facility in Shanghai. Our focus has been to monetize
the rapidly growing health care market in China by marketing and commercializing stem cell and immune cell therapeutics, related tools
and products from our patent-protected homegrown and acquired cell technology, as well as by utilizing exclusively in-licensed and other
acquired intellectual properties.

Our current treatment focal points are cancer and other degenerative diseases such as KOA, Asthma, COPD and Cartilage Defects.

Cancer.  In  the  cancer  field,  our  in-licensed  Tumor  Cell  Target  Dendritic  Cell  (“TC-DC”)    therapy  utilizes  dendritic  cells  that  have  been
taught the unique "signature" of the patient's’ cancer, in order to trigger an effective immune response against cancer stem cells, the root
cause of cancer metastasis and recurrence. Our TC-DC product candidate has successfully completed a U.S. FDA Phase II clinical trial
for  the  treatment  of  Metastatic  Melanoma  at  the  Hoag  Medical  Center  in  California.  We  have  a  process  to  develop  human  embryo-
derived motor neuronal precursor cells and human embryo-derived neuronal precursor cells with high purity levels, validated by synapse
formation, and have shown functional innervation with human muscle cells.  Under applicable international reciprocity procedures we are
utilizing  data  generated  in  a  U.S.  Phase  II  clinical  trial  in  an  analogous  China-based  Phase  I/II  Clinical  Trial  for  the  treatment  of
Hepatocellular  Carcinoma  (“HCC”),  a  major  type  of  Liver  Cancer.  Management  believes  we  will  be  able  to  leverage  skin  cancer  data
produced in ongoing trials in the U.S., and apply it toward advancing our product candidate for the treatment of liver cancer and other
cancer-related indications.  As of December 31, 2013, we have completed the HCC Phase I trial.   And with the recent build-up of our
Tcm,  TCR  clonality,  CAR-T  and  anti-PD-1  technologies  we  plan  to  evaluate  and  prioritize  our  cancer  clinical  trial  indications  for
commercialization  using  safe  and  most  effective  therapy  or  combination  therapies.  We  announced  results  from  our  Phase  I  trial  for
certain  of  CAR-T  cancer  immunotherapy  programs  on  March  25,  2015.  The  Phase  I  trial  data  showed  optimistic  response  rate  under

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controllable toxicities.

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KOA.    In  2013,  we  completed  a  Phase  I/IIa  clinical  trial,  in  China,  for  our  Knee  Osteoarthritis  (“KOA”)  therapy  named
ReJoinTM  .  The  trial  tested  the  safety  and  efficacy  of  intra-articular  injections  of  autologous  haMPCs  in  order  to  reduce
inflammation and repair damaged joint cartilage. The 6-month follow-up clinical data showed ReJoinTM  therapy to be both
safe and effective. We announced interim 24 week results for ReJoinTM on March 25, 2015, confirmed that the primary and
secondary endpoints of ReJoinTM therapy groups have all improved significantly compared to their baseline.

In Q2 2014 we completed patient enrollment for the Phase IIb clinical trial of ReJoin™ for KOA. The multi-center study has enrolled 53
patients  to  participate  in  a  randomized,  single  blind  trial.  We  published  48  weeks  follow-up  data  of  Phase  I/IIa  on  December  5,
2014.    The    48  weeks  data  indicated  that  patients  have  reported  a  decrease  in  pain  and  a  significant  improvement  in  mobility  and
flexibility, while the clinical data shows our ReJoinTM regenerative medicine treatment to be safe.  We plan to release interim observation
of Phase IIb information in Q1 2015, and 12 month follow-up data in late 2015.

Cartilage Damage.  In January 2015 we  initiated patient recruitment to support a study, in China, of ReJoinTM human adipose derived
mesenchymal  progenitor  cell  (“haMPC”)  therapy  for  Cartilage  Damage  (“CD”)  resulting  from  osteoarthritis  (“OA”)  or  sports  injury.  The
study  is  based  on  the  same  science  that  has  shown  significant  progress  in  the  treatment  of  KOA.  Both  arthroscopy  and  the  use  of
magnetic resonance imaging (“MRI”) will be deployed to further demonstrate the regenerative efficacy of ReJoinTM on CD.

Asthma.  In Q1 of 2014 we began a pre-clinical study on haMPC therapy for asthma. The pre-clinical study, conducted by Shanghai First
People’s  Hospital,  a  leading  teaching  hospital  affiliated  with  Shanghai  Jiaotong  University,  will  evaluate  the  safety  and  efficacy  of
haMPCs to treat severe asthma.

COPD.  Chronic  Obstructive  Pulmonary  Disease  (“COPD”)  refers  to  a  group  of  diseases  that  block  airflow  to  the  lungs  and  make  it
difficult  to  breathe.  The  two  most  common  conditions  that  make  up  COPD  are  chronic  bronchitis  and  emphysema,  which  gradually
destroys  the  smallest  air  passages  (bronchioles)  in  the  lungs.  Currently  the  common  treatments  for  COPD,  such  as  use  of  steroids,
inhalers and bronchodilator drugs, aim to control the symptoms and minimize further damage, but do not reverse the tissue damage. The
major causes of COPD in China are tobacco smoking, biomass fuel use and genetic susceptibility.

Our pre-clinical COPD study is being conducted by Shanghai First People's Hospital, a leading teaching hospital affiliated with Shanghai
Jiaotong  University.  Professor  Zhou  Xin,  director  of  the  hospital's  respiratory  department  and  chairperson  of  Respiratory  Diseases
Division of Shanghai Medical Association, will lead the study as Principal Investigator.

The    unique  lines  of  adult  adipose-derived  stem  cells  and  the  immune  cell  therapies  enable  us  to  create  multiple  cell  formulations  in
treating  specific  medical  conditions  and  diseases,  as  well  as  applying  single  cell  types  in  a  specific  treatment  protocol.  Management
believes that our adult adipose-derived line will become commercially viable and market-ready in China within three to four years, and
will continue to grow the budding immune cell technical service revenue. In addition, we plan to assess and initiate cancer clinical trials
leading  to  commercialization  using  safe  and  most  effective  therapy  or  combination  therapies.  Our  facilities  are  certified  to  meet  the
international  standards  NSF/ANSI  49,  ISO-14644  (or  equivalent),  ANSI/NCSL  Z-540-1  and  10CFR21,  as  well  as  Chinese  CFDA
standards CNAS L0221. In addition to standard protocols, we use proprietary processes and procedures for manufacturing our cell lines,
comprised of:

•  Banking processes that ensure cell preservation and viability;

•  DNA identification for stem cell ownership; and

•  Bio-safety testing at independently certified laboratories.

Regenerative Medicine and Cell Therapy

Regenerative  medicine  is  the  “process  of  replacing  or  regenerating  human  cells,  tissues  or  organs  to  restore  or  establish  normal
function”. Cell therapy as applied to regenerative medicine holds the promise of regenerating damaged tissues and organs in the body by
rejuvenating damaged tissue and by stimulating the body’s own repair mechanisms to heal previously irreparable tissues and organs.
Medical cell therapies are classified into two types: allogeneic (cells from a third-party donor) or autologous (cells from one’s own body),
with each offering its own distinct advantages. Allogeneic cells are beneficial when the patient’s own cells, whether due to disease or
degeneration, are not as viable as those from a healthy donor. Similarly, in cases such as cancer, where the disease is so unique to the
individual, autologous cells can offer true personalized medicine.

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Regenerative medicine can be categorized into major subfields as follows:

•  Cell Therapy. Cell therapy involves the use of cells, whether derived from adults, children or embryos, third party donors or

patients, from various parts of the body, for the treatment of diseases or injuries. Therapeutic applications may include cancer
vaccines, cell based immune-therapy, arthritis, heart disease, diabetes, Parkinson’s and Alzheimer’s diseases, vision
impairments, orthopedic diseases and brain or spinal cord injuries. This subfield also includes the development of growth
factors and serums and natural reagents that promote and guide cell development.

•  Tissue Engineering. This subfield involves using a combination of cells with biomaterials (also called “scaffolds”) to generate

partially or fully functional tissues and organs, or using a mixture of technology in a bioprinting process. Some natural
materials, like collagen, can be used as biomaterial, but advances in materials science have resulted in a variety of synthetic
polymers with attributes that would make them uniquely attractive for certain applications. Therapeutic applications may
include heart patch, bone re-growth, wound repair, replacement neo-urinary conduits, saphenous arterial grafts, inter-vertebral
disc and spinal cord repair.

•  Diagnostics and Lab Services. This subfield involves the production and derivation of cell lines that may be used for the

development of drugs and treatments for diseases or genetic defects. This sector also includes companies developing devices
that are designed and optimized for regenerative medicine techniques, such as specialized catheters for the delivery of cells,
tools for the extraction of stem cells and cell-based diagnostic tools.

All living complex organisms start as a single cell that replicates, differentiates (matures) and perpetuates in an adult through its lifetime.
Cell therapy is aimed at tapping into the power of cells to prevent and treat disease, regenerate damaged or aged tissue and provide
cosmetic  applications.  The  most  common  type  of  cell  therapy  has  been  the  replacement  of  mature,  functioning  cells  such  as  through
blood and platelet transfusions. Since the 1970s, bone marrow and then blood and umbilical cord-derived stem cells have been used to
restore bone marrow and blood and immune system cells damaged by chemotherapy and radiation used to treat many cancers. These
types of cell therapies have been approved for use world-wide and are typically reimbursed by insurance.

Over the past number of years, cell therapies have been in clinical development to attempt to treat an array of human diseases. The use
of autologous (self-derived) cells to create vaccines directed against tumor cells in the body has been demonstrated to be effective and
safe  in  clinical  trials.  Researchers  around  the  globe  are  evaluating  the  effectiveness  of  cell  therapy  as  a  form  of  replacement  or
regeneration of cells for the treatment of numerous organ diseases or injuries, including those of the brain and spinal cord. Cell therapies
are also being evaluated for safety and effectiveness to treat heart disease, autoimmune diseases such as diabetes, inflammatory bowel
disease, joint diseases and cancerous diseases. While no assurances can be given regarding future medical developments, we believe
that  the  field  of  cell  therapy  is  a  subset  of  biotechnology  that  holds  promise  to  improve  human  health,  help  eliminate  disease  and
minimize or ameliorate the pain and suffering from many common degenerative diseases relating to aging.

Recent Developments in Cancer Cell Therapy

According  to  the  U.S.  National  Cancer  Institute  ’s  2013  cancer  topics  research  update  on  CAR-T-Cells,  excitement  is  growing  for
immunotherapy—therapies that harness the power of a patient’s immune system to combat their disease, or what some in the research
community are calling the “fifth pillar” of cancer treatment.

One approach to immunotherapy involves engineering patients’ own immune cells to recognize and attack their tumors. And although
this approach, called adoptive cell transfer ("ACT"), has been restricted to small clinical trials so far, treatments using these engineered
immune cells have generated some remarkable responses in patients with advanced cancer. For example, in several early-stage trials
testing  ACT  in  patients  with  advanced  acute  lymphoblastic  leukemia  ("ALL")  who  had  few  if  any  remaining  treatment  options,  many
patients’ cancers have disappeared entirely. Several of these patients have remained cancer free for extended periods.

Equally  promising  results  have  been  reported  in  several  small  clinical  trials  involving  patients  with  lymphoma.  Although  the  lead
investigators cautioned that much more research is needed, the results from the trials performed thus far indicate that researchers can
successfully  alter  patients’  T  cells  so  that  they  attack  their  cancer  cells.    As  a  proxy,  we  look  to  Spectrum  Pharmaceutical’s  Folotyn
approved in September 2009 for treatment of R/R peripheral T-cell lymphoma with approval supported by a single arm trial observing an
overall  response  rate  of  27%  and  median  duration  of  response  of  9.4  months.  In  addition,  CTI  Therapeutics  Pixuvri  which  received  a
complete response letter in April 2010 in R/R aggressive NHL in which a 37% overall response rate and 5.5 month duration of response
was observed.

ACT’s  building  blocks  are  T  cells,  a  type  of  immune  cell  collected  from  the  patient’s  own  blood.  After  collection,  the  T  cells  are
genetically engineered to produce special receptors on their surface called chimeric antigen receptors ("CARs"). CARs are proteins that
allow the T cells to recognize a specific protein (antigen) on tumor cells. These engineered CAR T cells are then grown in the laboratory
until they number in the billions. The expanded population of CAR T cells is then infused into the patient. After the infusion, if all goes as
planned, the T cells multiply in the patient’s body and, with guidance from their engineered receptor, recognize and kill cancer cells that
harbor the antigen on their surfaces. This process builds on a similar form of ACT pioneered from NCI’s Surgery Branch for patients with
advanced  melanoma.  According  to  www.cancer.gov/.../research-updates/2013/CAR-T-Cells  in  2013  NCI’s  Pediatric  Oncology  Branch

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commented  that  the  CAR  T  cells  are  much  more  potent  than  anything  they  can  achieve  with  other  immune-based  treatments  being
studied. Although investigators working in this field caution that there is still much to learn about CAR T-cell therapy, the early results
from  trials  like  these  have  generated  considerable  optimism.  Researchers  opined  that  CAR  T-cell  therapy  eventually  may  become  a
standard therapy for some B-cell malignancies like ALL and chronic lymphocytic leukemia.

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Market for Cell-Based Therapies

In 2013, U.S. sales of products which contain stem cells or progenitor cells or which are used to concentrate autologous blood, bone
marrow or adipose tissues to yield concentrations of stem cells for therapeutic use were, conservatively, valued at $236 million at the
hospital level. It is estimated that the orthopedics industry used approximately 92% of the stem cell products.

The forecast is that in the United States, shipments of treatments with stem cells or instruments which concentrate stem cell preparations
for injection into painful joints will fuel an overall increase in the use of stem cell based treatments resulting in a 61% increase to $380
million in 2014, and an increase to $5.7 billion in 2020, with key growth areas being Spinal Fusion, Sports Medicine and Osteoarthritis of
the joints.

According to data published in the executive summary of the 2014 New York Stem Cell Summit Report, the U.S. specific addressable
market in KOA is $83 million, estimated to grow to $1.84 billion by 2020.  It is forecast that within the Orthopedic Stem Cell Market, in
2014 23% ($77 million) will be in the field of cartilage repair, rising to 56% ($1.7 billion) by 2020.  According to International Journal of
Rheumatic Diseases, 2011 there are over 57 million people with KOA in China. There are about 1,000 newborns with Spinal Muscular
Atrophy  Type  I  (“SMA-I”)  disease  in  China  annually.  The  median  life  span  of  these  children  is  less  than  6  months.  Adult  incidence  is
approximately 2 million in China.

China accounts for about 45% of cases and 40% of liver cancer deaths globally, and about 340,000 new cases of HCC (90% of liver
cancer cases are HCC) per year. Aggressive surgical resection (surgical removal) of tumors is one of the primary treatment options for
patients with HCC. However, post-surgery 2-year recurrence rate of HCC is still over 51%. There are an estimated 30,000 new cases of
metastatic  melanoma  each  year  in  China.  In  2009,  the  global  market  for  cell-based  cancer  therapies  reached  $2.7  billion,  and  was
expected to reach $7.5 billion in 2013.

There over 30 million people in China suffering from asthma without effective therapies. Respiratory diseases account for 15% of deaths
in China. China has the largest asthmatic population in the world and is one of the countries with the highest asthma mortality rate
(Source: Respirology 2013, Asian Pacific Society of Respirology).

According  to Respirology  2013,  Asian  Pacific  Society  of  Respirology ,  COPD  account  for  15%  of  deaths  in  China  and  poses  a  high
economic and social burden on families and communities in China, due to the expense of prescription drugs and the impact on quality of
life, with many patients deteriorating to the point of being unable to work and a shortened life span. Based on estimates by World Health
Organization  (WHO)  of  2.5%  prevalence  of  COPD    in  China.  Over  32  million  people  in  China  suffer  from  COPD,  so  the  need  for
innovative solutions is pressing as this disease represents a significant unmet medical need.

The  current  data  on  CAR  T-cell  therapies,  presented  from  various  institutions  including  MSKCC,  University  of  Pennsylvania,  National
Cancer  Institute,  and  Fred  Hutchinson  Cancer  Center,  has  been  extremely  positive.    Recently,  T  cell  checkpoint  manipulation  has
brought hope to the struggling battle against cancer using immune cell therapy technologies.  Merck has received fast approval for its
PD-1  antibody  therapy  for  Melanoma.    Novartis  CAR-T  technology  has  made  breakthroughs  in  treating  B  cell  lymphoma  using
genetically modified T cell technology.

Approved  cell  therapies  have  been  appearing  on  the  market  in  recent  years.  In  2011,  however,  the  industry  was  dealt  two  setbacks
when  Geron  Corporation  discontinued  its  embryonic  program,  and  when  Sanofi-Aventis  acquired  Genzyme  Corporation  and  did  not
acquire the product rights relating to the allogeneic cell technology of Osiris Therapeutics, Inc., a partner of Genzyme and a leader in the
field. In both cases there were difficulties navigating the U.S. regulatory requirements for product approval. Inadequate trial designs were
cited in the executive summary of the 2012 New York Stem Cell Summit Report as contributing to these failures.

The number of cell therapy companies that are currently in Phase 2 and Phase 3 trials has been gathering momentum, and we anticipate
that new cellular therapy products will appear on the market within the next several years.

Management  believes  the  remaining  risk  in  monetizing  cancer  immune  cell  therapies  is  concentrated  in  late  stage  clinical  studies,
speed-to-approval, manufacturing and process optimization.

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Our Strategy

The majority of our biomedicine business is in the development stage. We intend to concentrate our business on cell therapies and in
the near-term, carrying our KOA stem cell therapy and cancer immune cell therapies to commercialization.

We are developing our business in cell therapeutics and capitalizing on the increasing importance and promise that adult stem cells have
in  regenerative  medicine.  Our  most  advanced  candidate  involves  adipose-derived  mesenchymal  stem  cells  to  treat  KOA.  Based  on
current estimates, aside from AG’s budding Tcm technical service revenue, we expect our biomedicine business to generate revenues
primarily from the development of therapies for the treatment of KOA within the next three to four years and cancer cell therapies within
the next three to five years.

Presently we have two autologous cell therapy candidates undergoing clinical trials in China, for the treatment of KOA and CD. If and
when  these  therapies  gain  regulatory  approval  in  the  PRC,  we  will  be  able  to  market  and  offer  them  for  clinical  use.  Although  our
biomedicine  business  was  very  recently  organized,  our  technologies  have  been  in  development  for  decades,  and  our  focus  is  on  the
latest  translational  stages  of  product  development,  principally  from  the  pre-clinical  trial  stage  to  regulatory  approval  and
commercialization of new therapies.

Our  strategy  is  to  develop  safe  and  effective  cellular  medicine  therapies  for  indications  that  represent  a  large  unmet  need  in  China,
based on technologies developed both in-house and obtained through acquisition, licensing and collaboration arrangements with other
companies.  Our  near  term  objective  is  to  pursue  successful  clinical  trials  in  China  for  our  KOA  application,  followed  by  our  CD  and
Asthma therapies.  We intend to utilize our comprehensive cell platform to support multiple cell lines to pursue multiple therapies, both
allogeneic  and  autologous.  We  intend  to  apply  U.S.  Standard  Operating  Procedures  ("SOPs")  and  protocols  while  complying  with
Chinese  regulations,  while  owning,  developing  and  executing  our  own  clinical  trial  protocols.  We  plan  to  establish  domestic  and
international  joint  ventures  or  partnerships  to  set  up  cell  laboratories  and/or  research  facilities,  acquire  technology  or  in-license
technology  from  outside  of  China,  and  build  affiliations  with  hospitals,  to  develop  a  commercialization  path  for  our  therapies,  once
approved. We intend to use our first-mover advantage in China, against a backdrop of enhanced regulation by the central government, to
differentiate ourselves from the competition and establish a leading position in the China cell therapeutic market.  We also intend to out-
license our technologies to interested parties.

CBMG initially plans to use its centralized manufacturing facility located in Shanghai to service multiple hospitals within 200 km of the
facility.    We  aim  to  complete  clinical  trials  for  our  KOA  and  CD  therapy  candidates  as  soon  as  practicable.  Our  goal  is  to  first  obtain
regulatory  permission  for  commercial  use  of  the  therapies  for  the  respective  hospitals  in  which  the  trials  are  being  conducted.  CBMG
plans  to  scale  up  its  customer  base  by  qualifying  multiple  additional  hospitals  for  the  post-trial  use  of  therapies,  once  approved,  by
following regulatory guidelines.  Based on current regulation and estimates we expect our biomedicine business to generate revenues
primarily from the development of therapies for the treatment of KOA within the next three to four years and CD within the next three to
five years.

With  the  AG  acquisition  we  intend  to  monetize  AG’s  U.S.  and  Chinese  intellectual  property  for  immune  cell  therapy  preparation
methodologies  and  patient  immunity  assessment  by  engaging  with  prominent  hospitals  to  conduct  pre-clinical  and  clinical  studies  in
specific cancer indications. The T Cell clonality analysis technology patent, together with AG’s other know-how for immunity analysis, will
enable the Company to establish an immunoassay platform that is crucial for immunity evaluation of patients with immune disorders as
well as cancerous diseases that are undergoing therapy.

We believe that few competitors in China are as well-equipped as we are in the clinical trial development, diversified U.S. FDA protocol
compliant  manufacturing  facilities,  regulatory  compliance  and  policy  making  participation,  as  well  as  a  long-term  presence  in  the  U.S.
with U.S.-based management and investor base.

We  intend  to  continue  our  business  development  efforts  by  adding  other  proven  domestic  and  international  biotechnology  partners  to
monetize the China health care market.

In  order  to  expedite  fulfillment  of  patient  treatment  CBMG  has  been  actively  developing  technologies  and  products  with  a  strong
intellectual  properties  protection,  including  haMPC,  derived  from  fat  tissue,  for  the  treatment  of  KOA,  CD,  Asthma,  COPD  and  other
indications.  CBMG’s  acquisition  of  AG  provides  an  enlarged  opportunity  to  expand  the  application  of  its  cancer  therapy-enabling
technologies  and  to  initiate  clinical  trials  with  leading  cancer  hospitals.    With  the  AG  acquisition,  we  will  continue  to  seek  to  empower
hospitals'  immune  cell  cancer  therapy  development  programs  that  help  patients  improve  their  quality  of  life  and  improve  their  survival
rate

CBMG's proprietary and patent-protected production processes and clinical protocols enable us to produce raw material, manufacture
cells,  and  conduct  cell  banking  and  distribution.  Applying  our  proprietary  intellectual  property,  we  will  be  able  to  customize  specialize
formulations to address complex diseases and debilitating conditions.

CBMG has been developing disease-specific clinical treatment protocols. These protocols are designed for each of these proprietary cell
lines to address patient-specific medical conditions. These protocols include medical assessment to qualify each patient for treatment,

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evaluation of each patient before and after a specific therapy, cell transplantation methodologies  including  dosage,  frequency  and  the
use of adjunct therapies, potential adverse effects and their proper management.

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The protocols of haMPC therapy for KOA and CD have been approved by the Institutional Review Board of qualified hospitals for clinical
trials. Once the trials are completed, the clinical data will be analyzed by a qualified third party statistician and reports will be filed by the
hospitals to regulatory agencies for approval for use in treating patients.

CBMG has two cGMP facilities in Shanghai and Wuxi, China that meet international standards and have been certified by the CFDA. In
any  precision  setting,  it  is  vital  that  all  controlled-environment  equipment  meet  certain  design  standards.  To  achieve  this  goal,  our
Shanghai cleanroom facility underwent an ISO-14644 cleanroom certification. Additionally, our facilities have been certified to meet the
ISO-9001  Quality  Management  standard  by  SGS  Group,  and  accredited  by  the  American  National  Bureau  of  Accreditation  (“ANBA”).
These  cGMP  facilities  make  CBMG  one  of  the  few  companies  in  China  with  facilities  that  have  been  certified  by  US-  and  European-
based, FDA authorized ISO accreditation institutions.

In total, our cGMP facilities have over 13,000 sq. ft. of cleanroom space with the capacity for eight independent cell production lines and
a manufacturing capability for over 5,000 patients for autologous cell therapies per year. In addition, CBMG has two cell banks located in
Shanghai and Wuxi facilities with a storage capacity to host more than 200,000 individual cell sources. There is also a 400 sq. ft. CFDA-
standard products quality control center and an 800 sq. ft. laboratory with state of the art equipment. Our cell banking services include
collection, processing and storage of cells from patients. This enables healthy individuals to donate and store their stem cells for future
personal therapeutic use.

Most importantly, CBMG has a manufacturing and technology team with more than 30 years of relevant experience in China, EU, and
the United States. All of these factors make CBMG a high quality cell products manufacturer in China.

Our Targeted Indications and Potential Therapies

Knee Osteoarthritis (KOA)

We  have  completed  the  Phase  I/IIa  clinical  trial  for  the  treatment  of  KOA.  The  trial  tested  the  safety  and  efficacy  of  intra-articular
injections of autologous haMPCs in order to reduce inflammation and repair damaged joint cartilage. The 6-month follow-up clinical data
showed ReJoin TM  therapy to be both safe and effective.

In Q2 2014 we completed patient enrollment for the Phase IIb clinical trial of ReJoinTM for KOA. The multi-center study has enrolled 53
patients  to  participate  in  a  randomized,  single  blind  trial.  We  published  48  weeks  follow-up  data  of  Phase  I/IIa  on  December  5,
2014.    The    48  weeks  data  indicated  that  patients  have  reported  a  decrease  in  pain  and  a  significant  improvement  in  mobility  and
flexibility, while the clinical data shows our ReJoinTM regenerative medicine treatment to be safe.  We plan to release interim observation
of Phase IIb information in Q1 2015, and 12 month follow-up data in late 2015.

Osteoarthritis is a degenerative disease of the joints. KOA is one of the most common types of osteoarthritis. Pathological manifestation
of osteoarthritis is primarily local inflammation caused by immune response and subsequent damage of joints. Restoration of immune
response and joint tissues are the objective of therapies.

According  to International  Journal  of  Rheumatic  Diseases,  2011,  53%  of  KOA  patients  will  degenerate  to  the  point  of  disability.
Conventional  treatment  usually  involves  invasive  surgery  with  painful  recovery  and  physical  therapy.  As  drug-based  methods  of
management are ineffective, the same journal estimates that some 1.5 million patients with this disability will degenerate to the point of
requiring  artificial  joint  replacement  surgery  every  year.  However,  only  40,000  patients  will  actually  be  able  to  undergo  replacement
surgery, leaving the majority of patients to suffer from a life-long disability due to lack of effective treatment.

haMPCs are currently being considered as a new and effective treatment for osteoarthritis, with a huge potential market.  Osteoarthritis
is one of the ten most disabling diseases in developed countries. Worldwide estimates are that 9.6% of men and 18.0% of women aged
over 60 years have symptomatic osteoarthritis. It is estimated that the global OA therapeutics market was worth $4.4 billion in 2010 and
is forecast to grow at a compound annual growth rate (“CAGR”) of 3.8% to reach $5.9 billion by 2018.

In  order  to  bring  haMPC-based  KOA  therapy  to  market,  our  market  strategy  is  to:  (a)  establish  regional  laboratories  that  comply  with
cGMP standards in Shanghai and Beijing that meet Chinese regulatory approval; and (b) file joint applications with Class AAA hospitals
to use haMPCs to treat KOA in a clinical trial setting.

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Our  competitors  are  pursuing  treatments  for  osteoarthritis  with  knee  cartilage  implants.    However,  unlike  their  approach,  our  KOA
therapy is not surgically invasive – it uses a  small  amount  (30ml)  of  adipose  tissue  obtained  via  liposuction  from  the  patient,  which  is
cultured and re-injected into the patient. The injections are designed to induce the body’s secretion of growth factors promoting immune
response  and  regulation,  and  regrowth  of  cartilage.  The  down-regulation  of  the  patient’s  immune  response  is  aimed  at  reducing  and
controlling inflammation which is a central cause of KOA.

We believe our proprietary method, subsequent haMPC proliferation and processing know-how will enable haMPC therapy to be a low
cost and relatively safe and effective treatment for KOA. Additionally, banked haMPCs can continue to be stored for additional use in the
future.

Hepatocellular Carcinoma (HCC)

In January 2013, we commenced a Phase I clinical trial with PLA 85 hospital in Shanghai, for HCC therapy. Treatment for all the patients
was completed in 2013 and the study revealed the TC-DC therapy to be safe. The purpose of this trial was to evaluate the safety of an
autologous  immune  cell  therapy  in  primary  HCC  patients  following  resection  (surgical  tumor  removal)  and  Transarterial  Chemo
Embolization (“TACE”) Therapy, a type of localized chemotherapy technique.  With the recent build-up of our Tcm, TCR clonality, CAR-T
and  anti-PD-1  technologies  we  plan  to  evaluate  and  prioritize  our  cancer  clinical  trial  indications  for  commercialization  using  safe  and
most effective therapy or combination therapies.

One  of  the  primary  difficulties  in  administering  effective  cancer  therapy  is  in  the  uniqueness  of  the  disease  –  no  two  cancers  are  the
same. Importantly, CBMG sources both immune and cancer cells directly from the patient, and our completely autologous approach to
cancer therapy means that each dose is specific to each individual, an ultimate personalized therapeutic approach.

Human Adipose-Derived Mesenchymal Progenitor Cells (haMPC)

Adult mesenchymal stem cells can currently be isolated from a variety of adult human sources, such as liver, bone marrow, and adipose
(fat) tissue. The advantages in using adipose tissue (as opposed to bone marrow or blood) are that it is one of the richest sources of
pluripotent cells in the body, the easy and repeatable access to fat via liposuction, and the simple cell isolation procedures that can begin
to take place even on-site with minor equipment needs. The procedure we are testing for KOA involves extracting a very small amount of
fat  using  a  minimally  invasive  extraction  process  which  takes  up  to  20  minutes,  and  leaves  no  scarring.  The  haMPC  cells  are  then
processed and isolated on site, and injected intra articularly into the knee joint with ultrasound guidance.

These  haMPC  cells  are  capable  of  differentiating  into  bone,  cartilage,  tendon,  skeletal  muscle,  and  fat  under  the  right  conditions.  As
such,  haMPCs  are  an  attractive  focus  for  medical  research  and  clinical  development.  Importantly,  we  believe  both  allogeneic  and
autologously sourced haMPCs may be used in the treatment of disease. Numerous studies have provided preclinical data that support
the safety and efficacy of allogeneic and autologously derived haMPC, offering a choice for those where factors such as donor age and
health are an issue.

Additionally, certain disease treatment plans call for an initial infusion of these cells in the form of SVF, an initial form of cell isolation that
can  be  completed  and  injected  within  ninety  minutes  of  receiving  lipoaspirate.  The  therapeutic  potential  conferred  by  the  cocktail  of
ingredients present in the SVF is also evident, as it is a rich source for preadipocytes, mesenchymal stem cells, endothelial progenitor
cells, T regulatory cells and anti-inflammatory macrophages.

Immune Cell Therapy, Adoptive T cell

Adoptive T cell therapy for cancer is a form of transfusion therapy consisting of the infusion of various mature T cell subsets with the goal
of  eliminating  a  tumor  and  preventing  its  recurrence.    In  cases  such  as  cancer,  where  the  disease  is  unique  to  the  individual,  the
adoptive T cell therapy is a personalized treatment.

We  believe  that  an  increasing  portion  of  healthcare  spending  both  in  China  and  worldwide  will  be  directed  to  immune  cell  therapies,
driven  by  an  aging  population,  and  the  potential  for  immune  cell  therapy  treatments  to  become  a  safe,  effective,  and  cost-effective
method for treating millions of cancer patients.

Cancer is a major threat to public health and the solvency of health systems worldwide.  Current treatments for these diseases cannot
meet medical needs. We believe that immune cell therapy is a new technology that has the potential to alleviate much of the burden of
these chronic and degenerative diseases in a cost-effective manner.

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Tumor Cell Specific Dendritic Cells (TC-DC)

Recent  scientific  findings  indicate  the  presence  of  special  cells  in  tumors  that  are  responsible  for  cancer  metastases  and  relapse.
Referred  to  as  “cancer  stem  cells”,  these  cells  make  up  only  a  small  portion  of  the  tumor  mass.  The  central  concept  behind  TC-DC
therapy is to immunize against these cells. TC-DC therapy takes a sample of the patient’s own purified and irradiated cancer cells and
combines them with specialized immune cells, thereby ‘educating’ the immune cells to destroy the cancer stem cells from which tumors
arise.  We believe the selective targeting of cells that drive tumor growth would allow for effective cancer treatment without the risks and
side effects of current therapies that also destroy healthy cells in the body.

Our  strategy  is  for  CBMG,  through  acquisition  of  AG,  and  PG  as  well  as  PLAGH’s  technologies  and  pre-clinical  and  clinical  data,  to
become an immune cell business leader in the China cancer therapy market and specialty pharmaceutical market by utilizing CBMG’s
attractiveness as a NASDAQ listed company to consolidate key China immune cell technology leaders with fortified intellectual property
and ramp up revenue with first mover’s advantage in a safe and efficient manner.  The Company plans to accelerate cancer trials by
using  the  knowledge  and  experience  gained  from  the  Company’s  ongoing  KOA  trials  and  the  recent  Tcm,  CAR-T  and  PD-1
technologies.   China has a bifurcated cell regulatory pathway, which is different than the singular path in the United States.  Immune cell
therapy is treated in China as a Class III medical technology and requires a smaller-scale trial and shorter trial period.  By applying U.S.
SOP  and  protocols  and  following  authorized  treatment  plans  in  China,  we  believe  we  are  differentiated  from  our  competition  as  we
believe we have first mover’s advantage and a fortified barrier to entry.

Intellectual Property

We have built our intellectual property portfolio with a view towards protecting our freedom of operation in China within our specialties in
the  cellular  biomedicine  field.  Our  portfolio  contains  patents,  trade  secrets,  and  know-how.  Our  technology  can  be  grouped  based  on
origin of progenitor or stem cells into adipose, umbilical cord, bone marrow and embryo.

The production of stem cells for therapeutic use requires the ability to purify and isolate these cells to an extremely high level of purity.
Accordingly, our portfolio is geared toward protecting our proprietary process of purification, cell processing and related steps in stem cell
production.  The  combination  of  our  patents  and  trade  secrets  protects  our  process  of  manufacturing  cell  lines,  including  methods  of
purification, extraction, freezing, preservation, processing and use in treatment.

For our haMPC therapy:

•  Our  intellectual  property  portfolio  for  haMPC  is  well-built  and  abundant.  It  covers  almost  every  aspect  of  adipose  stem  cell
medicine production, including acquisition of human adipose tissue acquisition, preservation, transportation, and storage, tissue,
processing, stem cell purification, expansion, banking, formulation for administration, shipment, and administration methods.

•  Our  portfolio  also  includes  adipose  derived  cellular  medicine  formulations  and  their  applications  in  the  potential  treatment  of
degenerative diseases and autoimmune diseases,  including  osteoarthritis,  systemic  lupus  erythematosus,  rheumatoid  arthritis,
as well as potential applications to anti-aging.

•  Our haMPC intellectual property portfolio is distinguished from those of our competitors in that it:

o  provides coverage of all steps in the production process;
o  enables  achievement  of  high  yields  of  Stromal  Vascular  Fraction  (SVF),  i.e.  stem  cells  derived  from  adipose  tissue

extracted by liposuction;

o  makes adipose tissue acquisition convenient and useful for purposes of cell banking;  and
o  employs preservation techniques enabling long distance shipment of finished cell medicine products.

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For our Tcm, CAR-T and PD-1 cancer immune cell therapy:

•  Our  recent  amalgamation  of  technologies  from  AG,  PG  and  PLAGH  in  the  cancer  cell  therapy  is  comprehensive  and  well-
rounded.  It comprises of T cell clonality, Chimeric Antigen Receptor T cell (CAR-T) therapy, its recombinant expression vector
CD19, CD20, CD30 and Human Epidermal Growth Factor Receptor's (EGFR or HER1) Immuno-Oncology patents applications,
several  preliminary  clinical  studies  of  various  CAR-T  constructs  targeting  CD19-positive  acute  lymphoblastic  leukemia,  CD20-
positive lymphoma, CD30-positive Hodgkin's lymphoma and EGFR-HER1-positive advanced lung cancer, and Phase I clinical
data of the aforementioned therapies and manufacturing knowledge.

In  addition,  our  intellectual  property  portfolio  covers  various  aspects  of  other  therapeutic  categories  including  umbilical  cord-derived
huMPC therapy, bone marrow-derived hbMPC therapy, embryonic stem cell-derived MNP therapy, and tumor stem cell targeted TC-DC
therapy.

In addition, our clinical trial protocols are proprietary, and we rely upon trade secret laws for protection of these protocols.

We  intend  to  continue  to  vigorously  pursue  patent  protection  of  the  technologies  we  develop,  both  in  China  and  under  the  Patent
Cooperation Treaty (“PCT”). Additionally, we require all of our employees to sign proprietary information and invention agreements, and
compartmentalize our trade secrets in order to protect our confidential information.

Patents

The following is a brief list of our patents as of December 31 , 2014, patent applications and work in process:

Work in Process
Patents Filed, Pending
Granted
Total

China
Patents

U.S.
Patents

PCT

Patents In-
Licensed from
U.S.

7 
21 
15 
43 

—   
—   
1   
1   

—     
8     
—     
8     

— 
— 
6 
6 

Generally,  our  patents  cover  technology,  methods,  design  and  composition  of  and  relating  to  medical  device  kits  used  in  collecting
autologous  cell  specimens,  cryopreservation  of  cells,  purification,  use  of  stem  cells  in  a  range  of  potential  therapies,  adipose  tissue
extraction, cell preservation and transportation, gene detection and quality control.

Manufacturing

We  manufacture  stem  cells  for  purposes  of  our  own  research,  testing  and  clinical  trials,  however  we  are  equipped  to  scale  up  and
reproduce our manufacturing capacity to meet any future needs relating to commercial production.  CBMG has two cGMP clean-room
facilities in Shanghai and Wuxi, China that meet international standards and have been certified by the Chinese CFDA. Our facilities are
operated by a manufacturing and technology team with more than 30 years of relevant experience in China, EU, and the U.S.

In  any  precision  setting,  it  is  vital  that  all  controlled-environment  equipment  meet  certain  design  standards.  To  achieve  this  goal,  our
Shanghai cleanroom facility undergoes a top-to-bottom yearly calibration and validation, and has received and maintained an equivalent
ISO-14644 cleanroom certification. Additionally, our facilities have been certified to meet the ISO-9001 Quality Management standard by
SGS Group, and accredited by the ANBA. These cGMP facilities make CBMG the only company in China with facilities that have been
certified by US- and Europe-based, FDA-authorized ISO accreditation institutions.

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In total, our cGMP facilities have over 13,000 sq. ft. of cleanroom space with the capacity for eight independent cell production lines and
a manufacturing capability for over 5,000 patients for autologous cell therapies per year. In addition, CBMG has two cell banks located in
Shanghai and Wuxi facilities with a storage capacity to host more than 200,000 individual cell sources. There is also a 400 sq. ft. CFDA-
standard products quality control center and an 800 sq. ft. laboratory with state of the art equipment.  Our cell banking services include
collection, processing and storage of cells from patients. This enables healthy individuals to donate and store their stem cells for future
personal therapeutic use.

We  have  built  cell  preparation  and  inspection  laboratories  that  can  provide  our  customers  with  the  following  mode  of  human  body
immune cell in-vitro culture service in the laboratory: make cell preparation for human body venous blood samples, after completion of
the  cell  preparation,  deliver  the  immune  cell  agents  to  the  customer;  and  provide  immune  function  evaluation  for  the  patients  in  Jilin
Hospital in China.

Research and Development

Together with the technology underlying acquired patents, patent applications and trade secret clinical protocols we have an intellectual
property  platform  containing  what  we  believe  to  be  the  elements  necessary  to  apply  for  and  commercialize  our  product  candidates  in
China, other than with respect to HCC.  We currently do not acquire additional license rights originating from CSC.  We believe that to
date  we  have  built  a  well-developed  intellectual  property  platform,  and  going  forward  the  work  ahead  involves  continuing  to  narrowly
develop  application-specific  intellectual  property.    Although  we  own  substantial  intellectual  property,  our  greater  focus  is  on
commercialization.  Accordingly we believe that our research and development budget will be a relatively small component of our overall
capital expenditures. 

Planned Capital Expenditures

We currently have the capacity to produce up to 150,000 injections of allogeneic adipose stem cells, and to process a total of up to 5,000
autologous  adipose  derived  stem  cell  specimens  for  use  by  each  patient-donor.  We  also  have  eight  cell  manufacturing  lines  at  our
facilities in Wuxi and Shanghai, with cryogenic storage capabilities.  We believe we can expand our cryogenic storage capacity in the
near term but may require additional cell lines to handle growing demand anticipated in the next few years. We duplicate the adipose cell
storage  between  our  Wuxi  and  Shanghai  facilities  for  geographical  diversification  and  risk  mitigation.  We  believe  that  within  the  next
three years, should we expand into other strategically located cities, it may cost CBMG approximately USD $1.2 to $2 million to build
and equip each additional facility in a manner comparable to our Shanghai facility.

Competition

Many companies operate in the cellular biomedicine field.  In 2010 the FDA approved the first cell therapy for Dendreon Corporation to
apply an autologous cellular immunotherapy for the treatment of a certain type of prostate cancer.  In May 2012 the Canadian authorities
approved the first stem cell drug and granted Osiris Therapeutics’ manufactured stem cell product for use in the pediatric graft-versus-
host disease.  To date there are over thirty publicly listed and several private cellular biomedicine focused companies outside of China
with varying phases of clinical trials addressing a variety of diseases.  We compete with these companies in bringing cellular therapies to
the  market.    However,  our  focus  is  to  develop  a  core  business  in  the  China  market.    This  difference  in  focus  places  us  in  a  different
competitive  environment  from  other  western  companies  with  respect  to  fund  raising,  clinical  trials,  collaborative  partnerships,  and  the
markets in which we compete. 

The PRC central government has a focused strategy to enable China to compete effectively in certain designated areas of biotechnology
and the health sciences.  Because of the aging population in China, China’s Ministry of Science and Technology (“MOST”) has targeted
stem cell development as high priority field, and development in this field has been intense in the agencies under MOST.  For example,
the  973  Program  has  funded  a  number  of  stem  cell  research  projects  such  as  differentiation  of  human  embryonic  germ  cells  and  the
plasticity of adult stem cells.  Currently China has a highly fragmented cellular medicine landscape.  Shenzhen Beike Biotechnology Co.
Ltd. (“Beike”) and Union Stem Cell & Gene Engineering Co., Ltd. (“Union Stem Cell”) are two large stem cell companies in China.  To the
best of our knowledge, none of the Chinese companies are utilizing our proposed international manufacturing protocol and our unique
technologies  in  conducting  what  we  believe  will  be  full  compliant  CFDA-sanctioned  clinical  trials  to  commercialize  cell  therapies  in
China.  Our management believes that it is difficult for most of these Chinese companies to turn their results into translational stem cell
science or commercially successful therapeutic products using internationally acceptable standards.

We compete globally with respect to the discovery and development of new cell based therapies, and we also compete within China to
bring  new  therapies  to  market.    The  biotechnology  industry,  namely  in  the  areas  of  cell  processing  and  manufacturing,  clinical
development  of  cellular  therapies  and  cell  collection,  processing  and  storage,  are  characterized  by  rapidly  evolving  technology  and
intense  competition.    Our  competitors  worldwide  include  pharmaceutical,  biopharmaceutical  and  biotechnology  companies,  as  well  as
numerous  academic  and  research  institutions  and  government  agencies  engaged  in  drug  discovery  activities  or  funding,  in  the  U.S.,
Europe and Asia. Many of these companies are well-established and possess technical, research and development, financial, and sales
and  marketing  resources  significantly  greater  than  ours.  In  addition,  many  of  our  smaller  potential  competitors  have  formed  strategic
collaborations,  partnerships  and  other  types  of  joint  ventures  with  larger,  well  established  industry  competitors  that  afford  these
companies  potential  research  and  development  and  commercialization  advantages  in  the  technology  and  therapeutic  areas  currently

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being  pursued  by  us.    Academic  institutions,  governmental  agencies  and  other  public  and  private  research  organizations  are  also
conducting  and  financing  research  activities  which  may  produce  products  directly  competitive  to  those  being  commercialized  by  us.
Moreover,  many  of  these  competitors  may  be  able  to  obtain  patent  protection,  obtain  government  (e.g.  FDA)  and  other  regulatory
approvals and begin commercial sales of their products before us.

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The primary competitors in the field of stem cell therapy for osteoarthritis, and other indications include Beike, Cytori Therapeutics Inc.,
TiGenix  NV,  NeoStem,  Inc.  and  others.    Among  our  competitors,  to  our  knowledge  the  only  ones  based  in  and  operating  in  Greater
China are Beike, Lorem Vascular, which has partnered with Cytori to commercialize Cytori Cell Therapy for the cardiovascular, renal and
diabetes  markets  in  China  and  Hong  Kong,  and  [OLife  Bio,  a  Medi-Post  Joint  Venture  who  plans  to  initiate  clinical  trial  in  China  in
2016.  Our primary competitors in the field of cancer immune cell therapies include pharmaceutical, biotechnology companies such as
Northwest Biotherapeutics, Inc., Juno Therapeutics, Inc., Kite Pharma, Inc., CARSgen, Sorrento Therapeutics, Inc. and others.  Among
our  competitors,  to  our  knowledge  the  only  ones  based  in  and  operating  in  Greater  China  are  CARsgen  and  China  Oncology  Focus
Limited, which has licensed Sorrento’s anti-PD-L1 monoclonal antibody for Greater China.

Additionally, in the general area of cell-based therapies for osteoarthritis ailments, we potentially compete with a variety of companies,
most  of  whom  are  specialty  medical  products  or  biotechnology  companies.  Some  of  these,  such  as  Baxter,  Johnson  &  Johnson,
Medtronic and Miltenyi Biotec, are well-established and have substantial technical and financial resources compared to ours.  However,
as  cell-based  products  are  only  just  emerging  as  viable  medical  therapies,  many  of  our  most  direct  competitors  are  smaller
biotechnology  and  specialty  medical  products  companies.  These  include  Vericel  Corporation,  Regeneus  Ltd.,  Advanced  Cell
Technology, Inc., Cytomedix, Inc., Arteriocyte Medical Systems, Inc., Athersys, Inc., Bioheart, Inc., Cytori Therapeutics, Inc., Genzyme
Corporation, Harvest Technologies Corporation, Mesoblast, Osiris Therapeutics, Inc., Pluristem, Inc. and others.

Some  of  our  competitors  also  work  with  adipose-derived  stem  cells.    To  the  best  of  our  knowledge,  none  of  these  companies  are
currently  utilizing  the  same  technologies  as  ours  to  treat  KOA,  nor  to  our  knowledge  are  any  of  these  companies  conducting
government-approved clinical trials in China.

Some  of  our  targeted  disease  applications  may  compete  with  drugs  from  traditional  pharmaceutical  or  Traditional  Chinese  Medicine
(“TCM”) companies. We believe that our chosen targeted disease applications are not effectively in competition with the products and
therapies offered by traditional pharmaceutical or TCM companies, for the time being.

We  foresee  there  might  be  more  fierce  market  competition  in  China  in  the  future.    Eli  Lilly  and  Company  (NYSE:LLY)  and  Innovent
Biologics,  Inc.  (Innovent)  announced  one  of  the  largest  biotech  drug  development  collaborations  in  China  to  date  between  a  multi-
national  and  domestic  company  on  March  20,  2015.  Under  terms  of  the  agreement,  Lilly  and  Innovent  will  collaborate  to  support  the
development  and  potential  commercialization  of  at  least  three  cancer  treatments  under  the  next  decade.  The  agreement  creates
possible net treatment options for cancer patients, while strengthening the presence of both companies in the Chinese oncology market.
As a part of the agreement, Innovent will lead the development and manufacturing for the China market, while Lilly will be responsible for
commercialization of the three potential medicines. Innovent also has co-promotion rights.

We believe we have a strategic advantage over our competitors based on our ability meet cGMP regulatory requirements, a capability
which  we  believe  is  possessed  by  few  to  none  of  our  competitors  in  China,  in  an  industry  in  which  meeting  exacting  standards  and
achieving extremely high purity levels is crucial to success.  In addition, in comparison to the broader range of cellar biomedicine firms,
we  believe  we  have  the  advantages  of  cost  and  expediency,  and  a  first  mover  advantage  with  respect  to  commercialization  of  cell
therapy products and treatments in the Greater China market.

Employees

As of December 31, 2014, our biomedicine business has 77 full time employees  and is in the process of adding more clinical trial and
medical specialists 74% of these employees are holders of medical, technical or scientific credentials and qualifications. 82% of these
employees hold advanced degrees.

Facilities

Our corporate headquarters are located at 530 University Avenue in Palo Alto, California. We currently pay rent in the amount of $1,400
per  month  on  a  month-to-month  basis.  In  addition  we  lease  an  aggregate  of  approximately  32,000  square  feet  of  space  to  house  our
research and manufacturing facilities in Wuxi Beijing, and Shanghai, China, and pay rent of approximately USD $37,400 per month for
these facilities.  We intend to expand our GMP facility in Beijing in 2015 with an aggregate 15,000 square feet of space, annual rental
cost is expected to be raised by $1.4 million.

Certain Tax Matters

Following the completion of our merger with EastBridge Investment Group Corporation (Delaware) on February 6, 2013, CBMG and its
controlled  subsidiaries  (the  “CBMG  Entities”)  became  a  Controlled  Foreign  Corporation  (CFC)  under  U.S.  Internal  Revenue  Code
Section 957. As a result, the CBMG Entities are subject to anti-deferral provisions within the U.S. federal income tax system that were
designed to limit deferral of taxable earnings otherwise achieved by putting profit in low taxed offshore entities. While the CBMG Entities
are subject to review under such provisions, the CBMG Entities’ earnings are from an active business and should not be deemed to be
distributions made to its U.S. parent company.

CBMG BVI’s effective tax rate ranges from approximately 12.5% to 24%.

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19

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BIOMEDICINE REGULATION

PRC Regulation

Our  cellular  medicine  business  operates  in  a  highly  regulated  environment.    In  China,  aside  from  provincial  and  local  licensing
authorities,  hospitals  and  their  internal  ethics  and  utilization  committees,  and  a  system  of  institutional  review  boards  (“IRBs”)  which  in
many cases have members appointed by provincial authorities, the stem cell industry is principally regulated by the MOH and the CFDA,
of the central government.  “Medical technologies”, as the term is defined under PRC law, are regulated by the Chinese Medical Doctors
Association  (“CMDA”),  the  Chinese  Medical  Hospitals    Association,  the  Chinese  Medical    Association  of  Medicine,  and  the  Chinese
Medical Association of Oral Medicine.

Generally, our industry is divided into two broad classifications – medical technologies and drugs. According to Policy published by the
MOH in Sept 2009, cell therapies based on stem cells and immune cells are classified as a Class III Medical Technology, resulting in a
regulatory process that is less vigorous than that for chemical and biological drugs which require preclinical data and three phases of
clinical trials. Instead, Class III therapies typically require only safety phase and efficacy phase clinical studies. Since that time, the MOH
had been looking to regulate cell therapies based on the source of origin of the cells: autologous cells (patient’s own cells) or allogeneic
cells  (from  other  donors).  In  2011,  the  MOH  reiterated  that  therapies  using somatic cells  (i.e.  internal  organs,  skin,  bones,  blood  and
connective tissue, which includes immune cells) and autologous stem cell therapies are to be treated as a Class III Medical Technology,
which  generally  IRB  review,  plus  a  two  phase  trial  to  test  for  safety  and  efficacy.  The  MOH  further  stated  that  allogeneic  stem  cell
therapies are to be classified as drugs, which require more stringent clinical trials, a pre-clinical study, more stringent IRB review, and a
three-phase clinical trial.

In December 2011 the PRC central government declared a national moratorium which prevents any company from actually marketing
and  implementing  cell  therapies,  while  the  central  government  considers  and  constructs  a  new  set  of  rules  and  determines  lines  of
authority  among  government  agencies  to  regulate  this  new  industry.  We  note  however,  that  the  moratorium  appears  to  apply  to  cell
therapeutics, and not immunotherapy, which may not necessarily affect the development of our cancer therapy candidate. We also note
that the moratorium bars marketing and implementation of products, treatments and therapies, but does not prevent the advancement of
research, studies or development of potential products, treatments or therapies. Accordingly, we interpret the moratorium as a bar on
marketing and use, but not a prohibition on conducting clinical trials, although we believe the practical effect of the moratorium has been
to temporarily slow or halt applications for new clinical trials based on stem cell technology. Furthermore, in the first quarter of 2013 the
MOH formally accepted our clinical trial applications for KOA.

The  central  government  has  declared  stem  cell  technology  to  be  a  part  of  China’s  national  long-term  scientific  and  technological
development plan from 2006 to 2020. The government has also announced its intention to release new laws to regulate our industry,
which are soon anticipated to be codified into law.

In  the  first  quarter  of  2013,  China’s  MOH  and  the  CFDA  released  proposed  draft  regulations  governing  the  management  of  stem  cell
clinical trials, and quality control for stem cell preparations and pre-clinical research. As of the date of this current report, according to
these proposed regulations (which so far have not been codified), all proposed clinical trials on stem cells would be:

•  Subject to prior review by the ethics committees of participating hospitals;

•  Sponsors  would  be  required  to  submit  informed  consent  forms,  a  safety  evaluation,  research  protocols  and  information

concerning the qualifications of the principal investigators;

•  Sponsors would be required to submit information concerning the production of the investigational stem cell products; and

•  Only hospitals certified by the MOH and affiliates would be allowed to serve as sites for such trials. 

 In anticipation of the definitive enhanced regulations, and prior to the publication of the draft regulations, we have pursued and obtained
review  and  approval  from  participating  hospital  ethics  committees  in  preparation  for  our  KOA  and  HCC  liver  cancer  clinical  trials.
Borrowing  from  U.S.  Clinical  trial  protocols  and  practices,  CBMG  has  collected  patient’s  informed  consents,  documented  research
protocols, and has assembled a well-qualified team of specialists and principal investigators. CBMG is prepared to submit information
concerning  the  production  of  the  investigational  stem  cell  products  from  our  CFDA-  and  ISO-certified  facility  in  Shanghai.  Since  the
effective date of the moratorium on the marketing and use or implementation of new stem cell products, treatments and therapies, we
believe  no  additional  hospitals  have  been  certified  by  the  CFDA  as  trial  sites.  CBMG  believes  that  upon  implementation  of  pending
regulations, its partner hospitals would be fit to apply and be certified by the CFDA as stem cell trial sites.

We believe cell therapy technologies are likely to be regulated in China according to three categories:

Type of Cell

   Classification

   Regulatory Authority

Somatic/Immune Cells

  Medical Technology

  Chinese Medical Doctors Association (CMDA)

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Autologous Stem Cells

Allogeneic Stem Cells 

  Medical Technology
  Drug

  Ministry of Health (MOH)
  State Food and Drug Administration (CFDA)

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Management believes that publication by the CFDA and the MOH of proposed regulations is a very significant event paving the way for
development of regenerative medicine in China. We believe our operations are structured and prepared to meet the highest regulatory
standards  applied  worldwide  across  our  industry,  and  accordingly  we  believe  CBMG  is  well-positioned  to  become  a  leading  stem  cell
clinical trial sponsor within China. We also believe that the PRC government will move toward more stringent regulatory standards, which
if  implemented,  would  raise  the  barriers  to  entry  for  our  industry,  and  provide  advantages  to  certain  firms  including  ours  which  are
capable  of  meeting  elevated  standards.  It  is  not  possible  to  predict  the  content  of  the  final  regulations  that  will  ultimately  be  adopted.
From  inception  to  the  present,  we  have  diligently  complied  with  U.S.  standards  in  designing  our  clinical  trials  with  our  independent
Clinical  Research  Organization.  Furthermore,  we  have  been  relying  on  China’s  proposed  shortened  timeline  for  Class  III  Medical
Technologies with regard to our KOA and  Cartilage Defect clinical trials.

While we cannot predict whether the draft regulations will be implemented verbatim and in accordance with the proposed adoption date
of  May  1,  2013,  the  eventual  final  regulation  may  have  an  adverse  effect  on  our  near  term  commercialization  schedule.  Until  the
regulations  are  finalized  and  published,  we  cannot  predict  the  exact  impact  they  may  have  on  our  business.  Nonetheless,  we  are
continuing to advance our work relating to our KOA and Cartilage Defect clinical trials.

PRC Operating Licenses

Our business operations in China are subject to customary regulation and licensing requirements under regulatory agencies including
the local Administration for Industry and Commerce, General Administration of Quality Supervision, Inspection and Quarantine, and the
State Administration of Taxation, for each of our business locations. Additionally our clean room facilities and the use of reagents is also
regulated by local branches of the Ministry of Environmental Protection. We are in good standing with respect to each of our business
operating licenses.

U.S. Government Regulation

The health care industry is one of the most highly regulated industries in the United States. The federal government, individual state and
local  governments,  as  well  as  private  accreditation  organizations,  oversee  and  monitor  the  activities  of  individuals  and  businesses
engaged  in  the  development,  manufacture  and  delivery  of  health  care  products  and  services.  Federal  laws  and  regulations  seek  to
protect  the  health,  safety,  and  welfare  of  the  citizens  of  the  United  States,  as  well  as  to  prevent  fraud  and  abuse  associated  with  the
purchase of health care products and services with federal monies. The relevant state and local laws and regulations similarly seek to
protect the health, safety, and welfare of the states’ citizens and prevent fraud and abuse. Accreditation organizations help to establish
and support industry standards and monitor new developments.

HCT/P Regulations

Manufacturing  facilities  that  produce  cellular  therapies  are  subject  to  extensive  regulation  by  the  U.S.  FDA.  In  particular,  U.S.  FDA
regulations  set  forth  requirements  pertaining  to  establishments  that  manufacture  human  cells,  tissues,  and  cellular  and  tissue-based
products (“HCT/Ps”). Title 21, Code of Federal Regulations, Part 1271 (21 CFR Part 1271) provides for a unified registration and listing
system, donor-eligibility, current Good Tissue Practices (“cGTP”), and other requirements that are intended to prevent the introduction,
transmission, and spread of communicable diseases by HCT/Ps. While we currently have no plans to conduct these activities within the
United States, these regulations may be relevant to us if in the future we become subject to them, or if parallel rules are imposed on our
operations in China.

We  currently  collect,  process,  store  and  manufacture  HCT/Ps,  including  manufacturing  cellular  therapy  products.  We  also  collect,
process, and store HCT/Ps. Accordingly, we comply with cGTP and cGMP guidelines that apply to biological products. Our management
believes that certain other requirements pertaining to biological products, such as requirements pertaining to premarket approval, do not
currently apply to us because we are not currently investigating, marketing or selling cellular therapy products in the United States If we
change our business operations in the future, the FDA requirements that apply to us may also change.

Certain  state  and  local  governments  within  the  United  States  also  regulate  cell-processing  facilities  by  requiring  them  to  obtain  other
specific licenses. Certain states may also have enacted laws and regulations, or may be considering laws and regulations, regarding the
use and marketing of stem cells or cell therapy products, such as those derived from human embryos. While these laws and regulations
should  not  directly  affect  our  business,  they  could  affect  our  future  business.  Presently  we  are  not  subject  to  any  of  these  state  law
requirements, because we do not conduct these regulated activities within the United States.

Pharmaceutical and Biological Products

In the United States, pharmaceutical and biological products, including cellular therapies, are subject to extensive pre- and post-market
regulation by the FDA. The Federal Food, Drug, and Cosmetic Act (“FD&C Act”), and other federal and state statutes and regulations,
govern, among other things, the research, development, testing, manufacture, storage, recordkeeping, approval, labeling, promotion and
marketing, distribution, post-approval monitoring and reporting, sampling, and import and export of pharmaceutical products. Biological
products are approved for marketing under provisions of the Public Health Service Act, or PHS Act. However, because most biological
products  also  meet  the  definition  of  “drugs”  under  the  FD&C  Act,  they  are  also  subject  to  regulation  under  FD&C  Act  provisions.  The

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PHS  Act  requires  the  submission  of  a  biologics  license  application  (“BLA”),  rather  than  a  New  Drug  Application  ("NDA"),  for  market
authorization. However, the application process and requirements for approval of BLAs are similar to those for NDAs, and biologics are
associated with similar approval risks and costs as drugs. Presently we are not subject to any of these requirements, because we do not
conduct  these  regulated  activities  within  the  United  States.    However,  these  regulations  may  be  relevant  to  us  should  we  engage  in
these activities in the United States in the future.

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CONSULTING SERVICES BUSINESS

Cellular Biomedicine Group, Inc., a Delaware corporation (formerly known as EastBridge Investment Group Corporation), was originally
incorporated  in  the  State  of  Arizona  on  June  25,  2001  under  the  name  ATC  Technology  Corporation.  ATC  Technology  Corporation
changed  its  corporate  name  to  EastBridge  Investment  Group  Corporation  in  September  2005  and  shifted  its  business  to  providing
finance-related services in Asia, with a focus on China.  On February 5, 2013, the Company formed a new Delaware subsidiary named
EastBridge Investment Corp. (“EastBridge Sub”). Pursuant to a Contribution Agreement by and between the Company and EastBridge
Sub dated February 5, 2013, the Company contributed all assets and liabilities related to its consulting services business, and all related
business and operations, to its newly formed subsidiary, EastBridge Investment Corp. 

On June 23, 2014, the Company announced the discontinuation of the Consulting segment as it no longer fits into management’s long-
term strategy and vision.  The Company is focusing its resources on becoming a biotechnology company bringing therapies to improve
the health of patients in China. 

Dispositions of Client Shares

Wonder International Education and Investment Group Corporation/Wenda Education

Among the shares received by EastBridge Sub as compensation for services, as of December 31, 2014, the Company had sold 126,026
shares of Wonder on the open market.

WHERE YOU CAN FIND MORE INFORMATION

You are advised to read this Form 10-K in conjunction with other reports and documents that we file from time to time with the SEC. In
particular, please read our Quarterly Reports on Form 10-Q and Current Reports on Form 8-K that we file from time to time. You may
obtain copies of these reports directly from us or from the SEC at the SEC's Public Reference Room at 100 F. Street, N.E. Washington,
D.C. 20549, and you may obtain information about obtaining access to the Reference Room by calling the SEC at 1-800-SEC-0330. In
addition, the SEC maintains information for electronic filers at its website http://www.sec.gov.

ITEM 1A. Risk Factors

We have a limited operating history and expect significant operating losses for the next few years.

RISKS RELATED TO OUR COMPANY

We are a company with a limited operating history and have incurred substantial losses and negative cash flow from operations through
the  year  ended  December  31,  2014.Our  cash  flow  from  operations  may  not  be  consistent  from  period  to  period,  our  biomedicine
business has not yet generated any revenue, and we may continue to incur losses and negative cash flow in future periods, particularly
within the next several years.

Our biomedicine product development programs are based on novel technologies and are inherently risky.

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We are subject to the risks of failure inherent in the development of products based on new biomedical technologies. The novel nature of
these cell-based therapies creates significant challenges in regard to product development and optimization, manufacturing, government
regulation, third party reimbursement, and market acceptance, including the challenges of:

• Educating medical personnel regarding the application protocol;

• Sourcing clinical and commercial supplies for the materials used to manufacture and process our Tcm product candidates;

• Developing a consistent and reliable process, while limiting contamination risks regarding the application protocol;

• Conditioning patients with chemotherapy in conjunction with delivering Tcm treatment, which may increase the risk of

adverse side effects;

• Obtaining regulatory approval, as the Chinese Food and Drug Administration, or CFDA, and other regulatory authorities
have limited experience with commercial development of cell-based therapies, and therefore the pathway to regulatory
approval may be more complex and require more time than we anticipate; and

• Establishing sales and marketing capabilities upon obtaining any regulatory approval to gain market acceptance of a novel

therapy.

These challenges may prevent us from developing and commercializing products on a timely or profitable basis or at all.

We  may  be  unable  to  obtain  or  maintain  patent  protection  for  our  products  and  product  candidates,  which  could  have  a
material adverse effect on our business.

Our commercial success will depend, in part, on obtaining and maintaining patent protection for new technologies, product candidates,
products and processes and successfully defending such patents against third party challenges. To that end, we file or acquire patent
applications,  and  have  been  issued  patents,  that  are  intended  to  cover  certain  methods  and  uses  relating  to  stem  cells  and  cancer
immune cell therapies.

The patent positions of biotechnology companies can be highly uncertain and involve complex legal, scientific and factual questions and
recent  court  decisions  have  introduced  significant  uncertainty  regarding  the  strength  of  patents  in  the  industry.  Moreover,  the  legal
systems of some countries do not favor the aggressive enforcement of patents and may not protect our intellectual property rights to the
same  extent  as  they  would,  for  instance,  under  the  laws  of  the  United  States.  Any  of  the  issued  patents  we  own  or  license  may  be
challenged by third parties and held to be invalid, unenforceable or with a narrower or different scope of coverage that what we currently
believe, effectively reducing or eliminating protection we believed we had against competitors with similar products or technologies. If we
ultimately  engage  in  and  lose  any  such  patent  disputes,  we  could  be  subject  to  competition  and/or  significant  liabilities,  we  could  be
required to enter into third party licenses or we could be required to cease using the disputed technology or product. In addition, even if
such licenses are available, the terms of any license requested by a third party could be unacceptable to us.

The  claims  of  any  current  or  future  patents  that  may  issue  or  be  licensed  to  us  may  not  contain  claims  that  are  sufficiently  broad  to
prevent  others  from  utilizing  the  covered  technologies  and  thus  may  provide  us  with  little  commercial  protection  against  competing
products.  Consequently,  our  competitors  may  independently  develop  competing  products  that  do  not  infringe  our  patents  or  other
intellectual  property.  To  the  extent  a  competitor  can  develop  similar  products  using  a  different  chemistry,  our  patents  and  patent
applications may not prevent others from directly competing with us. Product development and approval timelines for certain products
and therapies in our industry can require a significant amount of time (i.e. many years). As such, it is possible that any patents that may
cover  an  approved  product  or  therapy  may  have  expired  at  the  time  of  commercialization  or  only  have  a  short  remaining  period  of
exclusivity,  thereby  reducing  the  commercial  advantages  of  the  patent.  In  such  case,  we  would  then  rely  solely  on  other  forms  of
exclusivity which may provide less protection to our competitive position.

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Litigation  relating  to  intellectual  property  is  expensive,  time  consuming  and  uncertain,  and  we  may  be  unsuccessful  in  our
efforts to protect against infringement by third parties or defend ourselves against claims of infringement.

To  protect  our  intellectual  property,  we  may  initiate  litigation  or  other  proceedings.  In  general,  intellectual  property  litigation  is  costly,
time-consuming, diverts the attention of management and technical personnel and could result in substantial uncertainty regarding our
future  viability,  even  if  we  ultimately  prevail.    Some  of  our  competitors  may  be  able  to  sustain  the  costs  of  such  litigation  or  other
proceedings  more  effectively  than  can  we  because  of  their  substantially  greater  financial  resources.  The  loss  or  narrowing  of  our
intellectual  property  protection,  the  inability  to  secure  or  enforce  our  intellectual  property  rights  or  a  finding  that  we  have  infringed  the
intellectual property rights of a third party could limit our ability to develop or market our products and services in the future or adversely
affect our revenues. Furthermore, any public announcements related to such litigation or regulatory proceedings could adversely affect
the  price  of  our  common  stock.  Third  parties  may  allege  that  the  research,  development  and  commercialization  activities  we  conduct
infringe patents or other proprietary rights owned by such parties. This may turn out to be the case even though we have conducted a
search and analysis of third-party patent rights and have determined that certain aspects of our research and development and proposed
products activities apparently do not infringe on any third-party Chinese patent rights. If we are found to have infringed the patents of a
third party, we may be required to pay substantial damages; we also may be required to seek from such party a license, which may not
be available on acceptable terms, if at all, to continue our activities. A judicial finding or infringement or the failure to obtain necessary
licenses  could  prevent  us  from  commercializing  our  products,  which  would  have  a  material  adverse  effect  on  our  business,  operating
results and financial condition.

If  we  are  unable  to  maintain  our  licenses,  patents  or  other  intellectual  property  we  could  lose  important  protections  that  are
material to continuing our operations and our future prospects.

To obtain and maintain patent protection and licensing rights that are required in order for us to conduct and pursue our business plans,
we must, among other things, ensure the timely payment of all applicable filing and maintenance fees, pay applicable license fees to our
licensor(s), renew the term of certain licenses which are not perpetual, or expand the scope of the intellectual property under our license
agreements.  In order to renew the term of any license or expand its scope, we may be required to pay additional licensing fees to our
licensor(s).  Any failure to take the above actions or make payments which we are obligated to make, could result in the loss of some or
all  of  our  rights  to  proprietary  technology  or  the  inability  to  secure  or  enforce  intellectual  property  protection.    Additionally,  our  license
agreements  require  us  to  meet  certain  diligence  obligations  in  the  development  of  the  licensed  products.  Our  failure  to  meet  these
diligence obligations could result in the loss of some or all of our rights, which could materially and adversely affect our business and
future prospects.

If we are unable to protect the confidentiality of trade secrets, our competitive position could be impaired.

A significant amount of our technology, particularly with respect to our proprietary manufacturing processes, is unpatented and is held in
the form of trade secrets.  We expend significant efforts to protect these trade secrets, including the use of confidentiality and proprietary
information  agreement,  and  knowledge  segmentation  among  our  staff.  Even  so,  improper  use  or  disclosure  of  our  confidential
information  could  occur  and  in  such  cases  adequate  remedies  may  not  exist.  The  inadvertent  disclosure  of  our  trade  secrets  could
impair our competitive position.

Our technologies are at early stages of discovery and development, and we may fail to develop any commercially acceptable or
profitable products.

We have yet to develop any therapeutic products that have been approved for marketing, and we do not expect to become profitable
within  the  next  several  years,  but  rather  expect  our  biomedicine  business  to  incur  additional  and  increasing  operating  losses.  Before
commercializing  any  therapeutic  product  in  China,  we  may  be  required  to  obtain  regulatory  approval  from  the  MOH  CFDA,  local
regulatory  authorities,  and/or  individual  hospitals,  and  outside  China  from  equivalent  foreign  agencies  after  conducting  extensive
preclinical studies and clinical trials that demonstrate that the product candidate is safe and effective.

We may elect to delay or discontinue studies or clinical trials based on unfavorable results. Any product developed from, or based on,
cell technologies may fail to:

•  survive and persist in the desired location;

•  provide the intended therapeutic benefit;

•  engraft or integrate into existing tissue in the desired manner; or

•  achieve therapeutic benefits equal to, or better than, the standard of treatment at the time of testing.

In addition, our therapeutic products may cause undesirable side effects. Results of preclinical research in animals may not be indicative
of future clinical results in humans.

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24

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Ultimately  if  regulatory  authorities  do  not  approve  our  products  or  if  we  fail  to  maintain  regulatory  compliance,  we  would  be  unable  to
commercialize  our  products,  and  our  business  and  results  of  operations  would  be  harmed.  Even  if  we  do  succeed  in  developing
products,  we  will  face  many  potential  obstacles  such  as  the  need  to  develop  or  obtain  manufacturing,  marketing  and  distribution
capabilities. Furthermore, because transplantation of cells is a new form of therapy, the marketplace may not accept any products we
may develop.

Presently, a moratorium declared by the PRC government on commercialization of cell therapies is in effect, pending release
of new regulations.  No assurances can be made regarding when the moratorium will be lifted, or regarding the substance of
the  new  regulations.  If  the  moratorium  continues  longer  than  expected,  or  if  new  regulations  are  not  favorable  to  our
development plans, our business could be adversely affected.

While we believe the PRC government is highly supportive of stem cell research and related potential advances in medical treatment,
presently  a  moratorium  is  in  effect  in  China  (that  we  believe  is  temporary)  which  prevents  any  company  from  actually  marketing  and
implementing cell therapies, while the central government considers and constructs a new set of rules and determines lines of authority
among government agencies to regulate this new industry. We note however, that the moratorium appears to apply to cell therapeutics,
and  not  immunotherapy,  which  may  not  necessarily  affect  the  development  of  our  cancer  therapy  candidate.  We  also  note  that  the
moratorium  bars  marketing  and  implementation  of  products,  treatments  and  therapies,  but  does  not  prevent  the  advancement  of
research, studies or development of potential products, treatments or therapies. Accordingly, we interpret the moratorium as a bar on
marketing and use, but not a prohibition on conducting clinical trials, although we believe the practical effect of the moratorium has been
to temporarily slow or halt applications for new clinical trials based on stem cell technology. The central government has declared stem
cell  technology  to  be  a  part  of  China’s  national  long-term  scientific  and  technological  development  plan  from  2006  to  2020.  The
government has also announced its intention to release new laws to regulate our industry, which are soon anticipated to be codified into
law.  Although  we  believe  there  is  a  high  probability  that  laws  adopted  and  codified  in  the  PRC  will  ultimately  be  supportive  of  our
development plans and consistent with the government’s prior policy pronouncements, there can be no assurance that these laws, once
released and when applied, will be favorable to our interests. If the government fails to enact laws and lift the moratorium in the expected
time frame, or if its laws when released and enacted are burdensome to our development, our plans could be delayed or thwarted, and
our business would be materially and adversely affected. In March 2013, the PRC central government released proposed regulations of
the MOH and the CFDA relating to the conduct of cell therapy pre-clinical and clinical trials in China. While management believes this is
an indication that final rules may soon be adopted, we cannot provide any assurances as to the likely content of the final rules nor when
they will become effective.

Most  potential  applications  of  our  technology  are  pre-commercialization,  which  subjects  us  to  development  and  marketing
risks.

We  are  in  a  relatively  early  stage  on  the  path  to  commercialization  with  many  of  our  products.  Successful  development  and  market
acceptance  of  our  products  is  subject  to  developmental  risks,  including  failure  to  achieve  innovative  solutions  to  problems  during
development,  ineffectiveness,  lack  of  safety,  unreliability,  failure  to  receive  necessary  regulatory  clearances  or  approvals,  approval  by
hospital  ethics  committees  and  other  governing  bodies,  high  commercial  cost,  preclusion  or  obsolescence  resulting  from  third  parties’
proprietary rights or superior or equivalent products, competition, and general economic conditions affecting purchasing patterns. There
is  no  assurance  that  we  or  our  partners  will  successfully  develop  and  commercialize  our  products,  or  that  our  competitors  will  not
develop competing products, treatments or technologies that are less expensive or superior. Failure to successfully develop and market
our products would have a substantial negative effect on our results of operations and financial condition.

Market acceptance of new technology such as ours can be difficult to obtain.

New  and  emerging  cell  therapy  and  cell  banking  technologies  may  have  difficulty  or  encounter  significant  delays  in  obtaining  market
acceptance in some or all countries around the world due to the novelty of our cell therapy and cell banking technologies. Therefore, the
market adoption of our cell therapy and cell banking technologies may be slow and lengthy with no assurances that the technology will
be  successfully  adopted.  The  lack  of  market  adoption  or  reduced  or  minimal  market  adoption  of  cell  therapy  and  cell  banking
technologies may have a significant impact on our ability to successfully sell our future product(s) or therapies within China or in other
countries. Our strategy depends in part on the adoption of the therapies we may develop by state-owned hospital systems in China, and
the  allocation  of  resources  to  new  technologies  and  treatment  methods  is  largely  dependent  upon  ethics  committees  and  governing
bodies  within  the  hospitals.  Even  if  our  clinical  trials  are  successful,  there  can  be  no  assurance  that  hospitals  in  China  will  adopt  our
technology and therapies as readily as we may anticipate.

Future clinical trial results may differ significantly from our expectations.

While  we  have  proceeded  incrementally  with  our  clinical  trials  in  an  effort  to  gauge  the  risks  of  proceeding  with  larger  and  more
expensive trials, we cannot guarantee that we will not experience negative results with larger and much more expensive clinical trials
than  we  have  conducted  to  date.  Poor  results  in  our  clinical  trials  could  result  in  substantial  delays  in  commercialization,  substantial
negative effects on the perception of our products, and substantial additional costs. These risks are increased by our reliance on third
parties  in  the  performance  of  many  of  the  clinical  trial  functions,  including  the  clinical  investigators,  hospitals,  and  other  third  party
service providers.

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We face risks relating to the cell therapy industry, clinical development and commercialization.

Cell therapy is still a developing field and a significant global market for our services has yet to emerge. Our cellular therapy candidates
are based on novel cell technologies that are inherently risky and may not be understood or accepted by the marketplace. The current
market principally consists of providing manufacturing of cell and tissue-based therapeutic products for clinical trials and processing of
stem cell products for therapeutic programs.

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The degree of market acceptance of any future product candidates will depend on a number of factors, including:

•  the  clinical  safety  and  effectiveness  of  the  product  candidates,  the  availability  of  alternative  treatments  and  the  perceived

advantages of the particular product candidates over alternative treatments;

•  the relative convenience and ease of administration of the product candidates;

•  our  ability  to  separate  the  product  candidates  from  the  ethical  controversies  and  political  barriers  associated  with  stem  cell

product candidates derived from human embryonic or fetal tissue;

•  ethical concerns that may arise regarding our commercial use of stem cells, including adult stem cells, in the manufacture of the

product candidates;

•  the frequency and severity of adverse events or other undesirable side effects involving the product candidates or the products

or product candidates of others that are cell-based; and

•  the  cost  of  the  products,  the  reimbursement  policies  of  government  and  third-party  payors  and  our  ability  to  obtain  sufficient

third-party coverage or reimbursement.

If  clinical  trials  of  our  technology  fail  to  demonstrate  safety  and  efficacy  to  the  satisfaction  of  the  relevant  regulatory
authorities, including the PRC’s State Food and Drug Administration and the Ministry of Health, or do not otherwise produce
positive  results,  we  may  incur  additional  costs  or  experience  delays  in  completing,  or  ultimately  be  unable  to  complete,  the
development and commercialization of such product candidates.

Currently, a regulatory structure has not been established to standardize the approval process for products or therapies based on the
technology that exists or that is being developed in our field. Therefore we must conduct, at our own expense, extensive clinical trials to
demonstrate  the  safety  and  efficacy  of  the  product  candidates  in  humans,  and  then  archive  our  results  until  such  time  as  a  new
regulatory regime is put in place. If and when this new regulatory regime is adopted it may be easier or more difficult to navigate than
CBMG may anticipate, with the following potential barriers:

•  regulators or institutional review boards may not authorize us or our investigators to commence clinical trials or conduct clinical

trials at a prospective trial site;

•  clinical trials of product candidates may produce negative or inconclusive results, and we may decide, or regulators may require

us, to conduct additional clinical trials or abandon product development programs that we expect to be pursuing;

•  the  number  of  patients  required  for  clinical  trials  of  product  candidates  may  be  larger  than  we  anticipate,  enrollment  in  these
clinical  trials  may  be  slower  than  we  anticipate,  or  participants  may  drop  out  of  these  clinical  trials  at  a  higher  rate  than  we
anticipate;

•  third  party  contractors  may  fail  to  comply  with  regulatory  requirements  or  meet  their  contractual  obligations  to  us  in  a  timely

manner or at all;

•  we might have to suspend or terminate clinical trials of our product candidates for various reasons, including a finding that the

participants are being exposed to unacceptable health risks;

•  regulators  or  institutional  review  boards  may  require  that  we  or  our  investigators  suspend  or  terminate  clinical  research  for

various reasons, including noncompliance with regulatory requirements;

•  the cost of clinical trials of our product candidates may be greater than anticipated;

•  we may be subject to a more complex regulatory process, since cell-based therapies are relatively new and regulatory agencies

have less experience with them as compared to traditional pharmaceutical products;

•  the supply or quality of our product candidates or other materials necessary to conduct clinical trials of these product candidates

may be insufficient or inadequate; and

•  our product candidates may have undesirable side effects or other unexpected characteristics, causing us or our investigators to

halt or terminate the trials.

We may be unable to generate interest or meaningful revenue in out-license our Intellectual Property.

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26

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

The results of preclinical studies may not correlate with the results of human clinical trials. In addition, early stage clinical trial
results do not ensure success in later stage clinical trials, and interim trial results are not necessarily predictive of final trial
results.

To  date,  we  have  not  completed  the  development  of  any  products  through  regulatory  approval.  The  results  of  preclinical  studies  in
animals  may  not  be  predictive  of  results  in  a  clinical  trial.  Likewise,  the  outcomes  of  early  clinical  trials  may  not  be  predictive  of  the
success of later clinical trials. New information regarding the safety and efficacy of such product candidates may be less favorable than
the data observed to date. AG’s budding technical service revenue in the Jilin Hospital should not be relied upon as evidence that later
or larger-scale clinical trials will succeed. In addition, even if the trials are successfully completed, we cannot guarantee that the CFDA
will interpret the results as we do, and more trials could be required before we submit our product candidates for approval. To the extent
that the results of the trials are not satisfactory to the CFDA or other foreign regulatory authorities for support of a marketing application,
approval of our product candidates may be significantly delayed, or we may be required to expend significant additional resources, which
may not be available to us, to conduct additional trials in support of potential approval of our product candidates.

If  we  encounter  difficulties  enrolling  patients  in  our  clinical  trials,  our  clinical  development  activities  could  be  delayed  or
otherwise adversely affected.

We may experience difficulties in patient enrollment in our clinical trials for a variety of reasons. The timely completion of clinical trials in
accordance with their protocols depends, among other things, on our ability to enroll a sufficient number of patients who remain in the
study until its conclusion. The enrollment of patients depends on many factors, including:

•  the patient eligibility criteria defined in the protocol;
•  the size of the patient population required for analysis of the trial’s primary endpoints;
•  the proximity of patients to study sites;
•  the design of the trial;
•  our ability to recruit clinical trial investigators with the appropriate competencies and experience;
•  our ability to obtain and maintain patient consents; and
•  the risk that patients enrolled in clinical trials will drop out of the trials before completion.

In addition, our clinical trials may compete with other clinical trials for product candidates that are in the same therapeutic areas as our
product  candidates,  and  this  competition  may  reduce  the  number  and  types  of  patients  available  to  us,  because  some  patients  who
might have opted to enroll in our trials may instead opt to enroll in a trial being conducted by one of our competitors. Since the number of
qualified clinical investigators is limited, we expect to conduct some of our clinical trials at the same clinical trial sites that some of our
competitors  use,  which  will  reduce  the  number  of  patients  who  are  available  for  our  clinical  trials  in  such  clinical  trial  site.  Moreover,
because our product candidates represent a departure from more commonly used methods for cancer treatment, potential patients and
their  doctors  may  be  inclined  to  use  conventional  therapies,  such  as  chemotherapy  and  or  traditional  Chinese  medicine,  rather  than
enroll patients in any future clinical trial.

Upon commencing clinical trials, delays in patient enrollment may result in increased costs or may affect the timing or outcome of the
planned clinical trials, which could prevent completion of these trials and adversely affect our ability to advance the development of our
product candidates. 

We currently have no marketing and sales organization and have no experience in marketing such products. If we are unable
to  establish  marketing  and  sales  capabilities  or  enter  into  agreements  with  third  parties  to  market  and  sell  our  product
candidates, we may not be able to generate product revenue.

We currently have no sales, marketing or distribution capabilities and have no experience in marketing products. We intend to develop
an in-house marketing organization and sales force, which will require significant capital expenditures, management resources and time.
We will have to compete with other pharmaceutical and biotechnology companies to recruit, hire, train and retain marketing and sales
personnel.

If  we  are  unable  or  decide  not  to  establish  internal  sales,  marketing  and  distribution  capabilities,  we  will  pursue  collaborative
arrangements regarding the sales and marketing of our products, however, there can be no assurance that we will be able to establish
or  maintain  such  collaborative  arrangements,  or  if  we  are  able  to  do  so,  that  they  will  have  effective  sales  forces.  Any  revenue  we
receive  will  depend  upon  the  efforts  of  such  third  parties,  which  may  not  be  successful.  We  may  have  little  or  no  control  over  the
marketing and sales efforts of such third parties and our revenue from product sales may be lower than if we had commercialized our
product candidates ourselves. We also face competition in our search for third parties to assist us with the sales and marketing efforts of
our  product  candidates.  There  can  be  no  assurance  that  we  will  be  able  to  develop  in-house  sales  and  distribution  capabilities  or
establish or maintain relationships with third-party collaborators to commercialize any product in China or overseas. 

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27

 
 
 
 
 
Laws  and  the  regulatory  infrastructure  governing  cellular  biomedicine  in  China  are  relatively  new  and  less  established  in
comparison  to  the  U.S.  and  other  countries;  accordingly  regulation  may  be  less  stable  and  predictable  than  desired,  and
regulatory changes may disrupt our commercialization process .

Regulation of the medical field in China including pharmaceuticals, medical technologies, and medical practice, is relatively new and less
established compared to the U.S. and in many other countries. In addition the practice of and research relating to cell therapeutics has
emerged in China very recently, and the government has not yet decided how the industry shall be regulated. Accordingly we expect that
the regulatory environment in China will be comparatively less predictable, and if the government changes any of its policies relating to
our  industry,  or  changes  in  the  manner  in  which  rules  are  applied  or  interpreted,  our  commercialization  process  may  be  disrupted  or
delayed, which would adversely affect our results and prospects.
Coverage  and  reimbursement  may  be  limited  or  unavailable  in  certain  market  segments  for  our  product  candidates,  which
could make it difficult for us to sell our product candidates profitably.

Successful sales of our product candidates, if approved, depend on the availability of adequate coverage and reimbursement from third-
party payors. In addition, because our product candidates represent new approaches to the treatment of cancer, we cannot accurately
estimate the potential revenue from our product candidates.

Patients who are provided medical treatment for their conditions generally rely on third-party payors to reimburse all or part of the costs
associated with their treatment. Adequate coverage and reimbursement from governmental healthcare programs and commercial payors
is  critical  to  new  product  acceptance.  In  China,  government  authorities  decide  which  drugs  and  treatments  they  will  cover  and  the
amount of reimbursement. Obtaining coverage and reimbursement approval of a product from a government or other third-party payor is
a time-consuming and costly process that could require us to provide to the payor supporting scientific, clinical and cost-effectiveness
data for the use of our products. Even if we obtain coverage for a given product, the resulting reimbursement payment rates might not be
adequate for us to achieve or sustain profitability or may require co-payments that patients find unacceptably high. Patients are unlikely
to use our product candidates unless coverage is provided and reimbursement is adequate to cover a significant portion of the cost of
our product candidates.  If we obtain approval in one or more jurisdictions outside of China for our product candidates, we will be subject
to rules and regulations in those jurisdictions. In some foreign countries, particularly those in the EU, the pricing of biologics is subject to
governmental control. In these countries, pricing negotiations with governmental authorities can take considerable time after obtaining
marketing approval of a product candidate. In addition, market acceptance and sales of our product candidates will depend significantly
on the availability of adequate coverage and reimbursement from third-party payors for our product candidates and may be affected by
existing  and  future  health  care  reform  measures.    The  continuing  efforts  of  the  government,  insurance  companies,  managed  care
organizations  and  other  payors  of  healthcare  services  to  contain  or  reduce  costs  of  healthcare  and/or  impose  price  controls  may
adversely affect:

•  the demand for our product candidates, if we obtain regulatory approval;

our ability to set a price that we believe is fair for our products;

•  
•  our ability to generate revenue and achieve or maintain profitability;
•  the level of taxes that we are required to pay; and
•  the availability of capital.

Any reduction in reimbursement from any government programs may result in a similar reduction in payments from private payors, which
may adversely affect our future profitability.

Technological and medical developments or improvements in conventional therapies could render the use of cell therapy and
our services and planned products obsolete.

Advances in other treatment methods or in disease prevention techniques could significantly reduce or entirely eliminate the need for our
cell  therapy  services,  planned  products  and  therapeutic  efforts.  There  is  no  assurance  that  cell  therapies  will  achieve  the  degree  of
success envisioned by us in the treatment of disease. Nor is there any assurance that new technological improvements or techniques
will not render obsolete the processes currently used by us, the need for our services or our planned products. Additionally, technological
or medical developments may materially alter the commercial viability of our technology or services, and require us to incur significant
costs to replace or modify equipment in which we have a substantial investment. We are focused on novel cell therapies, and if this field
is  substantially  unsuccessful,  this  could  jeopardize  our  success  or  future  results.  The  occurrence  of  any  of  these  factors  may  have  a
material adverse effect on our business, operating results and financial condition.

We face significant competition from other Chinese biotechnology and pharmaceutical companies, and our operating results
will suffer if we fail to compete effectively.

There  is  intense  competition  and  rapid  innovation  in  the  Chinese  cell  therapy  industry,  and  in  the  cancer  immunotherapy  space  in
particular. Our competitors may be able to develop other herbal medicine, compounds or drugs that are able to achieve similar or better
results.  Our  potential  competitors  are  comprised  of  traditional  Chinese  medicine  companies,  major  multinational  pharmaceutical
companies, established and new biotechnology companies, specialty pharmaceutical companies, state-owned enterprises, universities

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and  other  research  institutions.  Many  of  our  competitors  have  substantially  greater  scientific,  financial,  technical  and  other  resources,
such as larger research and development staff and experienced marketing and manufacturing organizations and well-established sales
forces. Smaller or early-stage companies may also prove to be significant competitors, particularly through collaborative arrangements
with  large,  established  companies  or  are  well  funded  by  venture  capitals.  Mergers  and  acquisitions  in  the  biotechnology  and
pharmaceutical industries may result in even more resources being concentrated in our competitors. Competition may increase further
as  a  result  of  advances  in  the  commercial  applicability  of  technologies  and  greater  availability  of  capital  for  investment  in  these
industries.  Our  competitors,  either  alone  or  with  collaborative  partners,  may  succeed  in  developing,  acquiring  or  licensing  on  an
exclusive  basis  drug  or  biologic  products  that  are  more  effective,  safer,  more  easily  commercialized  or  less  costly  than  our  product
candidates  or  may  develop  proprietary  technologies  or  secure  patent  protection  that  we  may  need  for  the  development  of  our
technologies  and  products.  We  believe  the  key  competitive  factors  that  will  affect  the  development  and  commercial  success  of  our
product candidates are efficacy, safety, tolerability, reliability, and convenience of use, price and reimbursement.

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Even  if  we  obtain  regulatory  approval  of  our  product  candidates,  the  availability  and  price  of  our  competitors’  products  could  limit  the
demand  and  the  price  we  are  able  to  charge  for  our  product  candidates.  We  may  not  be  able  to  implement  our  business  plan  if  the
acceptance of our product candidates is inhibited by price competition or the reluctance of doctors to switch from existing methods of
treatment  to  our  product  candidates,  or  if  doctors  switch  to  other  new  drug  or  biologic  products  or  choose  to  reserve  our  product
candidates for use in limited circumstances.

There  is  a  scarcity  of  experienced  professionals  in  the  field  of  cell  therapy  and  we  may  not  be  able  to  retain  key  officers  or
employees or hire new key officers or employees needed to implement our business strategy and develop our products. If we
are unable to retain or hire key officers or employees, we may be unable to grow our biomedicine business or implement our
business strategy, and the Company may be materially and adversely affected.

Given the specialized nature of cell therapy and the fact that it is a young field, there is an inherent scarcity of experienced personnel in
the field. The Company is substantially dependent on the skills and efforts of current senior management, as well as the newly acquired
AG management and personnel, for their management, operations and the implementation of their business strategy. As a result of the
difficulty in locating qualified new management, the loss or incapacity of existing members of management or unavailability of qualified
management or as replacements for management who resign or are terminated could adversely affect the Company’s operations. The
future  success  of  the  Company  also  depends  upon  our  ability  to  attract  and  retain  additional  qualified  personnel  (including  medical,
scientific,  technical,  commercial,  business  and  administrative  personnel)  necessary  to  support  our  anticipated  growth,  develop  our
business, perform our contractual obligations to third parties and maintain appropriate licensure, on acceptable terms. There can be no
assurance that we will be successful in attracting or retaining personnel required by us to continue to grow our operations. The loss of a
key  employee,  the  failure  of  a  key  employee  to  perform  in  his  or  her  current  position  or  our  inability  to  attract  and  retain  skilled
employees, as needed, could result in our inability to grow our biomedicine business or implement our business strategy, or may have a
material adverse effect on our business, financial condition and operating results.

We rely heavily on third parties to conduct clinical trials on our product candidates.

We presently are party to, and expect that we will be required to enter into, agreements with hospitals and other research partners to
perform clinical trials for us and to engage in sales, marketing and distribution efforts for our products and product candidates we may
acquire in the future. We may be unable to establish or maintain third-party relationships on a commercially reasonable basis, if at all. In
addition,  these  third  parties  may  have  similar  or  more  established  relationships  with  our  competitors  or  other  larger  customers.
Moreover, the loss for any reason of one or more of these key partners could have a significant and adverse impact on our business. If
we  are  unable  to  obtain  or  retain  third  party  sales  and  marketing  vendors  on  commercially  acceptable  terms,  we  may  not  be  able  to
commercialize  our  therapy  products  as  planned  and  we  may  experience  delays  in  or  suspension  of  our  marketing  launch.  Our
dependence upon third parties may adversely affect our ability to generate profits or acceptable profit margins and our ability to develop
and deliver such products on a timely and competitive basis.

We may fail to successfully integrate the acquired business and operations in the expected time frame may adversely affect the
combined company’s future results.

We  believe  that  the  acquisition  of  the  acquired  AG  business  will  result  in  certain  benefits,  including  certain  manufacturing,  sales  and
distribution and operational efficiencies.  However, to realize these anticipated benefits, our existing business and the acquired business
must  be  successfully  combined.    We  may  be  unable  to  effectively  integrate  the  acquired  business  into  our  organization,  make  the
acquired  business  profitable,  and  may  not  succeed  in  managing  the  acquired  business  or  the  larger  company  that  results  from  this
acquisition.  The process of integration of an acquired business may subject us to a number of risks, including:

•  Failure to successfully manage relationships with clients, distributors and suppliers;
•  Demands on management related to the increase in size of the company after the acquisition;
•  Diversion of management attention;
•  Potential difficulties integrating and harmonizing financial reporting systems;
•  Difficulties in the assimilation and retention of employees;
•  Inability to retain the management, key personnel and other employees of the acquired business;
•  Inability to establish uniform standards, controls, systems, procedures and policies;
•  Inability to retain the customers of the acquired business;
•  Exposure to legal claims for activities of the acquired business prior to acquisition; and
•  Incurrence of additional expenses in connection with the integration process.

If the acquired business is not successfully integrated into our company, our business, financial condition and results of operations could
be  materially  adversely  affected,  as  well  as  our  professional  reputation.    Furthermore,  if  we  are  unable  to  successfully  integrate  the
acquired business and operations, or if there are delays in combining the businesses, the anticipated benefits of the acquisition may not
be realized fully or at all or may take longer to realize than expected.  Successful integration of the acquired business will depend on our
ability to manage these operations and to realize opportunities for technical services revenue growth.

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29

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We will need to grow the size of our organization, and we may experience difficulties in managing this growth.

We added 30 employees in the recent AG acquisition. As our development and commercialization plans and strategies develop, and as
we  continue  to  expand  operation  as  a  public  company,  we  expect  to  grow  our  personnel  needs  in  the  managerial,  operational,  sales,
marketing, financial and other departments. Future growth would impose significant added responsibilities on members of management,
including:

•  identifying, recruiting, integrating, maintaining and motivating additional employees;
•  managing  our  internal  development  efforts  effectively,  including  the  clinical  trials  and  CFDA  review  process  for  our  product

candidates, while complying with our contractual obligations to contractors and other third parties; and

•  improving our operational, financial and management controls, reporting systems and procedures.

Our future financial performance and our ability to commercialize our product candidates will depend, in part, on our ability to effectively
manage any future growth, and our management may also have to divert a disproportionate amount of its attention away from day-to-day
activities in order to devote a substantial amount of time to managing these growth activities.

We currently rely, and for the foreseeable future will continue to rely, in substantial part on certain independent organizations such as
contract  research  organizations  and  hospitals  to  provide  certain  services  comprised  of  regulatory  approval  and  clinical  management.
There  can  be  no  assurance  that  the  services  of  independent  organizations  will  continue  to  be  available  to  us  on  a  timely  basis  when
needed, or that we can find qualified replacements. In addition, if we are unable to effectively manage our outsourced activities or if the
quality or accuracy of the services provided by the independent organizations is compromised for any reason, our clinical trials may be
extended, delayed or terminated, and we may not be able to obtain regulatory approval of our product candidates or otherwise advance
our business.  If we are not able to effectively expand our organization by hiring new employees, we may not be able to successfully
implement  the  tasks  necessary  to  further  develop  and  commercialize  our  product  candidates  and,  accordingly,  may  not  achieve  our
research, development and commercialization goals.

We may form or seek strategic alliances or enter into licensing arrangements in the future, and we may not realize the benefits
of such alliances or licensing arrangements.

 We may form or seek strategic alliances, create joint ventures or collaborations or enter into licensing arrangements with third parties
that we believe will complement or augment our development and commercialization efforts with respect to our product candidates and
any future product candidates that we may develop. Any of these relationships may require us to incur non-recurring and other charges,
increase  our  near  and  long-term  expenditures,  issue  securities  that  dilute  our  existing  stockholders  or  disrupt  our  management  and
business.  In  addition,  we  face  significant  competition  in  seeking  appropriate  strategic  partners  and  the  negotiation  process  is  time-
consuming  and  complex.  Moreover,  we  may  not  be  successful  in  our  efforts  to  establish  a  strategic  partnership  or  other  alternative
arrangements for our product candidates because they may be deemed to be at too early of a stage of development for collaborative
effort and third parties may not view our product candidates as having the requisite potential to demonstrate safety and efficacy. If we
license products or businesses, we may not be able to realize the benefit of such transactions if we are unable to successfully integrate
them with our existing operations and company culture. We cannot be certain that, following a strategic transaction or license, we will
achieve  the  revenue  or  specific  net  income  that  justifies  such  transaction.  Any  delays  in  entering  into  new  strategic  partnership
agreements related to our product candidates could delay the development and commercialization of our product candidates in certain
geographies for certain indications, which would harm our business prospects, financial condition and results of operations.

We,  our  strategic  partners  and  our  customers  conduct  business  in  a  heavily  regulated  industry.  If  we  or  one  or  more  of  our
strategic  partners  or  customers  fail  to  comply  with  applicable  current  and  future  laws  and  government  regulations,  our
business and financial results could be adversely affected.

The healthcare industry is one of the most highly regulated industries. Federal governments, individual state and local governments and
private accreditation organizations may oversee and monitor all the activities of individuals and businesses engaged in the delivery of
health care products and services. Therefore, current laws, rules and regulations could directly or indirectly negatively affect our ability
and the ability of our strategic partners and customers to operate each of their businesses.

 In addition, as we expand into other parts of the world, we will need to comply with the applicable laws and regulations in such foreign
jurisdictions. We have not yet thoroughly explored the requirements or feasibility of such compliance. It is possible that we may not be
permitted to expand our business into one or more foreign jurisdictions.

Although we intend to conduct our business in compliance with applicable laws and regulations, the laws and regulations affecting our
business  and  relationships  are  complex,  and  many  aspects  of  such  relationships  have  not  been  the  subject  of  judicial  or  regulatory
interpretation.  Furthermore,  the  cell  therapy  industry  is  the  topic  of  significant  government  interest,  and  thus  the  laws  and  regulations
applicable to us and our strategic partners and customers and to their business are subject to frequent change and/or reinterpretation
and  there  can  be  no  assurance  that  the  laws  and  regulations  applicable  to  us  and  our  strategic  partners  and  customers  will  not  be
amended or interpreted in a manner that adversely affects our business, financial condition, or operating results.

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
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EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
We  anticipate  that  we  will  need  substantial  additional  financing  in  the  future  to  continue  our  operations;  if  we  are  unable  to
raise additional capital, as and when needed, or on acceptable terms, we may be forced to delay, reduce or eliminate one or
more of our product or therapy development programs, cell therapy initiatives or commercialization efforts and our business
will harmed.

Our current operating plan will require significant levels of additional capital to fund, among other things, the continued development of
our  cell  therapy  product  or  therapy  candidates  and  the  operation,  and  expansion  of  our  manufacturing  operations  to  our  clinical
development activities.

In Q2 2014 we completed patient enrollment for the Phase IIb clinical trial of ReJoinTM for KOA. We plan to release interim observation of
Phase IIb information in Q1 2015, and 12 month follow-up data in late 2015.  In January 2015 we  initiated patient recruitment to support
a study of ReJoinTM  human  adipose  derived  mesenchymal  progenitor  cell  (haMPC)  therapy  for  Cartilage  Damage  (CD)  resulting  from
osteoarthritis (OA) or sports injury.  We have also launched pre-clinical study on COPD and haMPC therapy for Asthma.

If  these  trials  are  successful,  we  will  require  significant  additional  investment  capital  over  a  multi-year  period  in  order  to  conduct
subsequent phases, gain approval for these therapies by the MOH and CFDA, and to commercialize these therapies, if ever. Subsequent
phases may be larger and more expensive than the Phase I trials. In order to raise the necessary capital, we will need to raise additional
money in the capital markets, enter into collaboration agreements with third parties or undertake some combination of these strategies.
If we are unsuccessful in these efforts, we may have no choice but to delay or abandon the trials.

The amount and timing of our future capital requirements also will likely depend on many other factors, including:

•  the scope, progress, results, costs, timing and outcomes of our other cell therapy product or therapy candidates;

•  our ability to enter into, or continue, any collaboration agreements with third parties for our product or therapy candidates and the

timing and terms of any such agreements;

•  the timing of and the costs involved in obtaining regulatory approvals for our product or therapy candidates, a process which could

be particularly lengthy or complex given the lack of precedent for cell therapy products in China; and

•  the costs of maintaining, expanding and protecting our intellectual property portfolio, including potential litigation costs and liabilities.

To fund clinical studies and support our future operations, we would likely seek to raise capital through a variety of different public and/or
private financings vehicles. This could include, but not be limited to, the use of loans or issuances of debt or equity securities in public or
private financings.  If we raise capital through the sale of equity, or securities convertible into equity, it would result in dilution to our then
existing  stockholders.    Servicing  the  interest  and  principal  repayment  obligations  under  debt  facilities  could  divert  funds  that  would
otherwise  be  available  to  support  clinical  or  commercialization  activities.    In  certain  cases,  we  also  may  seek  funding  through
collaborative arrangements, that would likely require us to relinquish certain rights to our technology or product or therapy candidates
and share in the future revenues associated with the partnered product or therapy.

Ultimately, we may be unable to raise capital or enter into collaborative relationships on terms that are acceptable to us, if  at  all.  Our
inability  to  obtain  necessary  capital  or  financing  to  fund  our  future  operating  needs  could  adversely  affect  our  business,  results  of
operations and financial condition.

Failure  to  achieve  and  maintain  effective  internal  controls  in  accordance  with  Section  404  of  the  Sarbanes-Oxley  Act  could
have a material adverse effect on our business and operating results.

It may be time consuming, difficult and costly for us to develop and implement the additional internal controls, processes and reporting
procedures required by the Sarbanes-Oxley Act. We may need to hire additional financial reporting, internal auditing and other finance
staff in order to develop and implement appropriate additional internal controls, processes and reporting procedures.

If we fail to comply in a timely manner with the requirements of Section 404 of the Sarbanes-Oxley Act regarding internal controls over
financial  reporting  or  to  remedy  any  material  weaknesses  in  our  internal  controls  that  we  may  identify,  such  failure  could  result  in
material misstatements in our financial statements, cause investors to lose confidence in our reported financial information and have a
negative effect on the trading price of our common stock.

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In  connection  with  our  on-going  assessment  of  the  effectiveness  of  our  internal  control  over  financial  reporting,  we  may  discover
“material weaknesses” in our internal controls as defined in standards established by the Public Company Accounting Oversight Board
(“PCAOB”). A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote
likelihood  that  a  material  misstatement  of  the  annual  or  interim  financial  statements  will  not  be  prevented  or  detected.  The  PCAOB
defines  “significant  deficiency”  as  a  deficiency  that  results  in  more  than  a  remote  likelihood  that  a  misstatement  of  the  financial
statements that is more than inconsequential will not be prevented or detected.

During the year ended December 31, 2014, we have made improvements in our internal control and have remediated the deficiencies
identified in 2013.  In the event that future material weaknesses are identified, we will attempt to employ qualified personnel and adopt
and  implement  policies  and  procedures  to  address  any  material  weaknesses  we  identify.  However,  the  process  of  designing  and
implementing effective internal controls is a continuous effort that requires us to anticipate and react to changes in our business and the
economic and regulatory environments and to expend significant resources to maintain a system of internal controls that is adequate to
satisfy our reporting obligations as a public company.

Any failure to complete our assessment of our internal control over financial reporting, to remediate any material weaknesses that we
may  identify  or  to  implement  new  or  improved  controls,  or  difficulties  encountered  in  their  implementation,  could  harm  our  operating
results, cause us to fail to meet our reporting obligations or result in material misstatements in our financial statements. Any such failure
could  also  adversely  affect  the  results  of  the  periodic  management  evaluations  of  our  internal  controls  and,  in  the  case  of  a  failure  to
remediate  any  material  weaknesses  that  we  may  identify,  would  adversely  affect  the  annual  management  reports  regarding  the
effectiveness of our internal control over financial reporting that are required under Section 404 of the Sarbanes-Oxley Act. Inadequate
internal controls could also cause investors to lose confidence in our reported financial information, which could have a negative effect on
the trading price of our common stock.

Our profitability may be adversely affected by the risks in obtaining a return on some or all of our investment in portfolio stock,
which comprise a substantial portion of our assets.

A substantial portion of our assets are comprised of securities we received as compensation for services through our legacy consulting
business,  by  which  we  acquired  certain  shares  of  stock  in  the  companies  we  advised.    These  shares  are  not  traded  on  any  national
exchange  or  marketplace  and  therefore  are  highly  illiquid,  and  it  is  uncertain  if  an  active  market  for  such  securities  will  ever  develop.
Additionally,  some  of  these  companies  have  or  may  in  the  future  fail  to  comply  with  their  obligations  under  the  Securities  Act  or  the
Exchange  Act,  which  may  affect  our  ability  to  sell  such  securities  to  satisfy  our  working  capital  needs  and  other  liquidity
requirements.  Even assuming we can sell the securities, there is no assurance that we will be able to sell such shares at a value that
will  recover  our  investment.  There  is  no  assurance  that  an  alternative  exit  strategy  will  be  readily  available  to  realize  the  fair  value  of
such securities. As a result, we may lose some or all of our investment. In the fiscal year ended December 31, 2014, we reviewed our
investment  portfolio  and  determined  that,  due  to  the  failure  of  certain  portfolio  companies  to  comply  with  their  periodic  reporting
obligations  under  Section  13  or  Section  15(d)  of  the  Exchange  Act,  such  investments  have  been  impaired.  Accordingly,  we  have
recorded an other than temporary impairment charge of approximately $1.4 million for these investments that were deemed permanent
in impairment of invesments in 2014. Future fluctuations in the value and liquidity of these securities could result in additional realized
loss.

RISKS RELATED TO OUR STRUCTURE

The  laws  and  regulations  governing  the  therapeutic  use  of  stem  cells  in  China  are  evolving.  New  PRC  laws  and  regulations
may impose conditions or requirements which could materially and adversely affect our business.

As  the  cell  therapy  industry  is  at  an  early  stage  of  development  in  China,  new  laws  and  regulations  may  be  adopted  in  the  future  to
address  new  issues  that  arise  from  time  to  time.  As  a  result,  substantial  uncertainties  exist  regarding  the  interpretation  and
implementation of current and any future PRC laws and regulations applicable to the cell therapy industry. There is no way to predict the
content or scope of future Chinese regulation. There can be no assurance that the PRC government authorities will not issue new laws
or  regulations  that  impose  conditions  or  requirements  with  which  we  cannot  comply.  Noncompliance  could  materially  and  adversely
affect our business, results of operations and financial condition.  On December 16, 2011, China’s MOH announced its intention to more
tightly  regulate  clinical  trials  and  cell  therapeutic  treatments  in  the  PRC.    The  Ministry  of  Health  ordered  an  immediate  halt  to
“unapproved  stem  cell  clinical  trials  and  applications,”  and  put  applications  for  new  stem  cell  trials  on  hold  until  July  1,  2012,  and  the
lifting of this moratorium has been delayed. For those clinical trials for stem cell products already approved by the CFDA, the Clinical
Trial Approval Instructions and the Good Clinical Practice, or GCP, shall be strictly followed, with unwarranted changes to the approved
clinical trial protocol and profit seeking activities strictly forbidden. As of the date of this current report, the foregoing moratorium has not
been lifted.

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China’s  State  Food  and  Drug  Administration’s  regulations  may  limit  our  ability  to  develop,  license,  manufacture  and  market
our products, therapies and/or services.

Some or all of our operations in China will be subject to oversight and regulation by the Government regulations, among other things,
cover the inspection of and controls over testing, manufacturing, safety and environmental considerations, efficacy, labeling, advertising,
promotion, record keeping and sale and distribution of pharmaceutical products. Such government regulations may increase our costs
and  prevent  or  delay  the  licensing,  manufacturing  and  marketing  of  any  of  our  products  or  services.  In  the  event  we  seek  to  license,
manufacture,  sell  or  distribute  new  products  or  services,  we  likely  will  need  approvals  from  certain  government  agencies  such  as  the
CFDA and MOH. The future growth and profitability of any operations in China would be contingent on obtaining the requisite approvals.
There  can  be  no  assurance  that  we  will  obtain  such  approvals.  In  2004,  the  CFDA  implemented  new  guidelines  for  the  licensing  of
pharmaceutical  products.  All  existing  manufacturers  with  licenses  were  required  to  apply  for  cGMP  certifications.  According  to Good
Manufacturing  Practices  for  Pharmaceutical  Products  (revised  edition  2010),  or  the  New  GMP  Rules  promulgated  by  the  MOH  of  the
PRC  on  January  17,  2011  which  became  effective  on  March  1,  2011,  all  the  newly  constructed  manufacturing  facilities  of  drug
manufacture enterprises in China shall comply with the requirements of the New GMP Rules, which are stricter than the original GMP
standards.  In  addition,  delays,  product  recalls  or  failures  to  receive  approval  may  be  encountered  based  upon  additional  government
regulation,  legislative  changes,  administrative  action  or  changes  in  governmental  policy  and  interpretation  applicable  to  the  Chinese
pharmaceutical industry. Our pharmaceutical activities also may subject us to government regulations with respect to product prices and
other  marketing  and  promotional  related  activities.  Government  regulations  may  substantially  increase  our  costs  for  developing,
licensing, manufacturing and marketing any products or services, which could have a material adverse effect on our business, operating
results  and  financial  condition.  The  CFDA  and  other  regulatory  authorities  in  China  have  implemented  a  series  of  new  punitive  and
stringent measures regarding the pharmaceuticals industry to redress certain past misconducts in the industry and certain deficiencies in
public  health  reform  policies.  Given  the  nature  and  extent  of  such  new  enforcement  measures,  the  aggressive  manner  in  which  such
enforcement is being conducted and the fact that newly-constituted local level branches are encouraged to issue such punishments and
fines, there is the possibility of large scale and significant penalties being levied on manufacturers. These new measures may include
fines,  restriction  and  suspension  of  operations  and  marketing  and  other  unspecified  penalties.  This  new  regulatory  environment  has
added significantly to the risks of our businesses in China and may have a material adverse effect on our business, operating results and
financial condition.

Our operations are subject to risks associated with emerging markets.

The Chinese economy is not well established and is only recently emerging and growing as a significant market for consumer goods and
services. Accordingly, there is no assurance that the market will continue to grow. Perceived risks associated with investing in China, or
a  general  disruption  in  the  development  of  China’s  markets  could  materially  and  adversely  affect  the  business,  operating  results  and
financial condition of the Company.

A  substantial  portion  of  our  assets  are  currently  located  in  the  PRC,  and  investors  may  not  be  able  to  enforce  federal
securities laws or their other legal rights.

A substantial portion of our assets are located in the PRC. As a result, it may be difficult for investors in the U.S. to enforce their legal
rights, to effect service of process upon certain of our directors or officers or to enforce judgments of U.S. courts predicated upon civil
liabilities and criminal penalties against any of our directors and officers located outside of the U.S.

The PRC government has the ability to exercise significant influence and control over our operations in China.

In recent years, the PRC government has implemented measures for economic reform, the reduction of state ownership of productive
assets and the establishment of corporate governance practices in business enterprises. However, many productive assets in China are
still owned by the PRC government. In addition, the government continues to play a significant role in regulating industrial development
by  imposing  business  regulations.  It  also  exercises  significant  control  over  the  country’s  economic  growth  through  the  allocation  of
resources, controlling payment of foreign currency-denominated obligations, setting monetary policy and providing preferential treatment
to particular industries or companies.

There can be no assurance that China’s economic, political or legal systems will not develop in a way that becomes detrimental to our
business,  results  of  operations  and  financial  condition.  Our  activities  may  be  materially  and  adversely  affected  by  changes  in  China’s
economic and social conditions and by changes in the policies of the government, such as measures to control inflation, changes in the
rates or method of taxation and the imposition of additional restrictions on currency conversion.

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Additional  factors  that  we  may  experience  in  connection  with  having  operations  in  China  that  may  adversely  affect  our  business  and
results of operations include:

•  our inability to enforce or obtain a remedy under any material agreements;

•  PRC  restrictions  on  foreign  investment  that  could  impair  our  ability  to  conduct  our  business  or  acquire  or  contract  with  other

entities in the future;

•  restrictions on currency exchange that may limit our ability to use cash flow most effectively or to repatriate our investment;

•  fluctuations in currency values;

•  cultural, language and managerial differences that may reduce our overall performance; and

•  political instability in China.

Cultural, language and managerial differences may adversely affect our overall performance.

We have experienced difficulties in assimilating cultural, language and managerial differences with our subsidiaries in China. Personnel
issues have developed in consolidating management teams from different cultural backgrounds. In addition, language translation issues
from  time  to  time  have  caused  miscommunications.  These  factors  make  the  management  of  our  operations  in  China  more  difficult.
Difficulties  in  coordinating  the  efforts  of  our  U.S.-based  management  team  with  our  China-based  management  team  may  cause  our
business, operating results and financial condition to be materially and adversely affected.

We may not be able to enforce our rights in China.

China’s  legal  and  judicial  system  may  negatively  impact  foreign  investors.  The  legal  system  in  China  is  evolving  rapidly,  and
enforcement  of  laws  is  inconsistent.  It  may  be  impossible  to  obtain  swift  and  equitable  enforcement  of  laws  or  enforcement  of  the
judgment of one court by a court of another jurisdiction. China’s legal system is based on civil law or written statutes and a decision by
one judge does not set a legal precedent that must be followed by judges in other cases. In addition, the interpretation of Chinese laws
may vary to reflect domestic political changes.

Since a portion of our operations are presently based in China, service of process on our business and officers may be difficult to effect
within the United States. Also, some of our assets are located outside the United States and any judgment obtained in the United States
against us may not be enforceable outside the United States.

There are substantial uncertainties regarding the interpretation and application to our business of PRC laws and regulations, since many
of the rules and regulations that companies face in China are not made public. The effectiveness of newly enacted laws, regulations or
amendments  may  be  delayed,  resulting  in  detrimental  reliance  by  foreign  investors.  New  laws  and  regulations  that  apply  to  future
businesses may be applied retroactively to existing businesses. We cannot predict what effect the interpretation of existing or new PRC
laws or regulations may have on our business. 

Our operations in China are subject to government regulation that limit or prohibit direct foreign investment, which may limit
our ability to control operations based in China.

The  PRC  government  has  imposed  regulations  in  various  industries,  including  medical  research  and  the  stem  cell  industry,  that  limit
foreign  investors’  equity  ownership  or  prohibit  foreign  investments  altogether  in  companies  that  operate  in  such  industries.  We  are
currently structured as a U.S. corporation (Delaware) with subsidiaries and controlled entities in China. As a result of these regulations
and the manner in which they may be applied or enforced, our ability to control our existing operations based in China may be limited or
restricted.

If  the  relevant  Chinese  authorities  find  us  or  any  business  combination  to  be  in  violation  of  any  laws  or  regulations,  they  would  have
broad discretion in dealing with such violation, including, without limitation: (i) levying fines; (ii) revoking our business and other licenses;
(iii) requiring that we restructure our ownership or operations; and (iv) requiring that we discontinue any portion or all of our business.

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We may suffer losses if we cannot utilize our assets in China.

The Company’s Shanghai and Wuxi laboratory facilities were originally intended for stem cell research and development, but has been
equipped to provide comprehensive cell manufacturing, collection, processing and storage capabilities to provide cells for clinical trials.
The  lease  for  this  facility  expires  in  2015  and  the  Company  is  considering  its  options  with  respect  to  extending  this  lease  to  allow  for
manufacturing for clinical trials in Asia. If the Company does not determine to renew the lease due to limitations on its utility under the
new regulatory initiatives in China or otherwise, the Company may incur certain expenses in connection with returning the premises to
the landlord. Management believes it will be able to renew all leases without difficulty.

Restrictions on currency exchange may limit our ability to utilize our cash flow effectively.

Our interests in China will be subject to China’s rules and regulations on currency conversion. In particular, the initial capitalization and
operating expenses of the VIE (CBMG Shanghai) are funded by our WFOE, Cellular Biomedicine Group Ltd. (Wuxi). In China, the State
Administration  for  Foreign  Exchange  (“SAFE”),  regulates  the  conversion  of  the  Chinese  Renminbi  into  foreign  currencies  and  the
conversion of foreign currencies into Chinese Renminbi. Currently, foreign investment enterprises are required to apply to the SAFE for
Foreign Exchange Registration Certificates, or IC Cards of Enterprises with Foreign Investment. Foreign investment enterprises holding
such registration certificates, which must be renewed annually, are allowed to open foreign currency accounts including a “basic account”
and “capital account.” Currency translation within the scope of the “basic account,” such as remittance of foreign currencies for payment
of  dividends,  can  be  effected  without  requiring  the  approval  of  the  SAFE.  However,  conversion  of  currency  in  the  “capital  account,”
including capital items such as direct investments, loans, and securities, require approval of the SAFE. According to the Notice  of  the
General  Affairs  Department  of  the  State  Administration  of  Foreign  Exchange  on  the  Relevant  Operating  Issues  Concerning  the
Improvement of the Administration of Payment and Settlement of Foreign Currency Capital of Foreign-invested Enterprises promulgated
on August 29, 2008, or the SAFE Notice 142, to apply to a bank for settlement of foreign currency capital, a foreign invested enterprise
shall submit the documents certifying the uses of the RMB funds from the settlement of foreign currency capital and a detailed checklist
on use of the RMB funds from the last settlement of foreign currency capital. It is stipulated that only if the funds for the settlement of
foreign currency capital are of an amount not more than US$50,000 and are to be used for enterprise reserve, the above documents
may be exempted by the bank. This SAFE Notice 142, along with the recent practice of Chinese banks of restricting foreign currency
conversion for fear of “hot money” going into China, limits and may continue to limit our ability to channel funds to the VIE entities for
their operation. There can be no assurance that the PRC regulatory authorities will not impose further restrictions on the convertibility of
the Chinese currency. Future restrictions on currency exchanges may limit our ability to use our cash flow for the distribution of dividends
to  our  stockholders  or  to  fund  operations  we  may  have  outside  of  China,  which  could  materially  adversely  affect  our  business  and
operating results.

Fluctuations in the value of the Renminbi relative to the U.S. dollar could affect our operating results.

We  prepare  our  financial  statements  in  U.S.  dollars,  while  our  underlying  businesses  operate  in  two  currencies,  U.S.  dollars  and
Chinese  Renminbi.  It  is  anticipated  that  our  Chinese  operations  will  conduct  their  operations  primarily  in  Renminbi  and  our  U.S.
operations will conduct their operations in dollars. At the present time, we do not expect to have significant cross currency transactions
that will be at risk to foreign currency exchange rates. Nevertheless, the conversion of financial information using a functional currency of
Renminbi will be subject to risks related to foreign currency exchange rate fluctuations. The value of Renminbi against the U.S. dollar
and  other  currencies  may  fluctuate  and  is  affected  by,  among  other  things,  changes  in  China’s  political  and  economic  conditions  and
supply and demand in local markets. As we have significant operations in China, and will rely principally on revenues earned in China,
any significant revaluation of the Renminbi could materially and adversely affect our financial results. For example, to the extent that we
need to convert U.S. dollars we receive from an offering of our securities into Renminbi for our operations, appreciation of the Renminbi
against the U.S. dollar could have a material adverse effect on our business, financial condition and results of operations.

Beginning  in  July  2005,  the  PRC  government  changed  its  policy  of  pegging  the  value  of  Renminbi  to  the  U.S.  dollar.  Under  the  new
policy,  the  value  of  the  Renminbi  has  fluctuated  within  a  narrow  and  managed  band  against  a  basket  of  certain  foreign  currencies.
However, the Chinese government has come under increasing U.S. and international pressure to revalue the Renminbi or to permit it to
trade in a wider band, which many observers believe would lead to substantial appreciation of the Renminbi against the U.S. dollar and
other major currencies. There can be no assurance that Renminbi will be stable against the U.S. dollar. On June 19, 2010 the central
bank  of  China  announced  that  it  will  gradually  modify  its  monetary  policy  and  make  the  Renminbi’s  exchange  rate  more  flexible  and
allow the Renminbi to appreciate in value in line with its economic strength.

China  Food  and  Drug  Administration’s  regulations  may  limit  our  ability  to  develop,  license,  manufacture  and  market  our
products and services.

Some  or  all  of  our  operations  in  China  will  be  subject  to  oversight  and  regulation  by  the  CFDA  and  MOH.  Government  regulations,
among other things, cover the inspection of and controls over testing, manufacturing, safety and environmental considerations, efficacy,
labeling, advertising, promotion, record keeping and sale and distribution of pharmaceutical products. Such government regulations may
increase our costs and prevent or delay the licensing, manufacturing and marketing of any of our products or services. In the event we
seek to license, manufacture, sell or distribute new products or services, we likely will need approvals from certain government agencies

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
 
 
 
such as the future growth and profitability of any operations in China would be contingent on obtaining the requisite approvals. There
can be no assurance that we will obtain such approvals.

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EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
In  2004,  the  CFDA  implemented  new  guidelines  for  the  licensing  of  pharmaceutical  products.  All  existing  manufacturers  with  licenses
were required to apply for the Good Manufacturing Practices (“cGMP”) certifications.

According to Good Manufacturing Practices for Pharmaceutical Products (revised edition 2010) , or the New GMP Rules promulgated by
the  Ministry  of  Health  of  the  PRC  on  January  17,  2011  which  became  effective  on  March  1,  2011,  all  the  newly  constructed
manufacturing facilities of drug manufacture enterprises in China shall comply with the requirements of the New GMP Rules, which are
stricter than the original GMP standards.

In  addition,  delays,  product  recalls  or  failures  to  receive  approval  may  be  encountered  based  upon  additional  government  regulation,
legislative changes, administrative action or changes in governmental policy and interpretation applicable to the Chinese pharmaceutical
industry. Our pharmaceutical activities also may subject us to government regulations with respect to product prices and other marketing
and promotional related activities. Government regulations may substantially increase our costs for developing, licensing, manufacturing
and  marketing  any  products  or  services,  which  could  have  a  material  adverse  effect  on  our  business,  operating  results  and  financial
condition.

The CFDA and other regulatory authorities in China have implemented a series of new punitive and stringent measures regarding the
pharmaceuticals  industry  to  redress  certain  past  misconducts  in  the  industry  and  certain  deficiencies  in  public  health  reform  policies.
Given the nature and extent of such new enforcement measures, the aggressive manner in which such enforcement is being conducted
and the fact that newly-constituted local level branches are encouraged to issue such punishments and fines, there is the possibility of
large scale and significant penalties being levied on manufacturers. These new measures may include fines, restriction and suspension
of operations and marketing and other unspecified penalties. This new regulatory environment has added significantly to the risks of our
businesses in China and may have a material adverse effect on our business, operating results and financial condition.

Some of the laws and regulations governing our business in China are vague and subject to risks of interpretation.

Some  of  the  PRC  laws  and  regulations  governing  our  business  operations  in  China  are  vague  and  their  official  interpretation  and
enforcement may involve substantial uncertainty. These include, but are not limited to, laws and regulations governing our business and
the enforcement and performance of our contractual arrangements in the event of the imposition of statutory liens, death, bankruptcy and
criminal proceedings. Despite their uncertainty, we will be required to comply.

New laws and regulations that affect existing and proposed businesses may be applied retroactively. Accordingly, the effectiveness of
newly enacted laws, regulations or amendments may not be clear. We cannot predict what effect the interpretation of existing or new
PRC laws or regulations may have on our business.

In  addition,  pursuant  to  China’s  Administrative  Measures  on  the  Foreign  Investment  in  Commercial  Sector,  foreign  enterprises  are
permitted  to  establish  or  invest  in  wholly  foreign-owned  enterprises  or  joint  ventures  that  engage  in  wholesale  or  retail  sales  of
pharmaceuticals  in  China  subject  to  the  implementation  of  relevant  regulations.  However,  no  specific  regulations  in  this  regard  have
been  promulgated  to  date,  which  creates  uncertainty.  If  specific  regulations  are  not  promulgated,  or  if  any  promulgated  regulations
contain  clauses  that  cause  an  adverse  impact  to  our  operations  in  China,  then  our  business,  operating  results  and  financial  condition
could be materially and adversely affected.

The  laws  and  regulations  governing  the  therapeutic  use  of  stem  cells  in  China  are  evolving.  New  PRC  laws  and  regulations
may impose conditions or requirements which could materially and adversely affect our business.

As  the  cell  therapy  industry  is  at  an  early  stage  of  development  in  China,  new  laws  and  regulations  may  be  adopted  in  the  future  to
address  new  issues  that  arise  from  time  to  time.  As  a  result,  substantial  uncertainties  exist  regarding  the  interpretation  and
implementation of current and any future PRC laws and regulations applicable to the cell therapy industry. There is no way to predict the
content or scope of future Chinese regulation. There can be no assurance that the PRC government authorities will not issue new laws
or  regulations  that  impose  conditions  or  requirements  with  which  we  cannot  comply.  Noncompliance  could  materially  and  adversely
affect our business, results of operations and financial condition.

On  December  16,  2011,  China’s  MOH  ordered  an  immediate  halt  to  “unapproved  stem  cell  clinical  trials  and  applications,”  and  put
applications for new clinical trials on hold until July 1, 2012, which moratorium has been extended. For those clinical trials for stem cell
products already approved by the CFDA, the Clinical Trial Approval Instructions and the Good Clinical Practice, or GCP, shall be strictly
followed, with unwarranted changes to the approved clinical trial protocol and profit-seeking activities strictly forbidden. As of the date of
this annual report, the foregoing moratorium has not been lifted.

The  PRC  government  does  not  permit  direct  foreign  investment  in  stem  cell  research  and  development  businesses.
Accordingly, we operate these businesses through local companies with which we have contractual relationships but in which
we do not have direct equity ownership.

PRC  regulations  prevent  foreign  companies  from  directly  engaging  in  stem  cell-related  research,  development  and  commercial
applications in China. Therefore, to perform these activities, we conduct much of our biomedicine business operations in China through

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
 
 
 
 
 
 
a  domestic  variable  interest  entity,  or  VIE,  a  Chinese  domestic  company  controlled  by  the  Chinese  employees  of  the  Company.  Our
contractual  arrangements  may  not  be  as  effective  in  providing  control  over  these  entities  as  direct  ownership.  For  example,  the  VIE
could fail to take actions required for our business or fail to conduct business in the manner we desire despite their contractual obligation
to do so. These companies are able to transact business with parties not affiliated with us. If these companies fail to perform under their
agreements  with  us,  we  may  have  to  rely  on  legal  remedies  under  PRC  law,  which  may  not  be  effective.  In  addition,  we  cannot  be
certain that the individual equity owners of the VIE would always act in our best interests, especially if they have no other relationship
with us.

36

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
Although  other  foreign  companies  have  used  VIE  structures  similar  to  ours  and  such  arrangements  are  not  uncommon  in  connection
with business operations of foreign companies in China in industry sectors in which foreign direct investments are limited or prohibited,
recently  there  has  been  greater  scrutiny  by  the  business  community  of  the  VIE  structure  and,  additionally,  the  application  of  a  VIE
structure to control companies in a sector in which foreign direct investment is specifically prohibited carries increased risks.

In  addition,  the  Ministry  of  Commerce  (“MOFCOM”),  promulgated  the Rules  of  Ministry  of  Commerce  on  Implementation  of  Security
Review  System  of  Mergers  and  Acquisitions  of  Domestic  Enterprises  by  Foreign  Investors  in  August  2011,  or  the  MOFCOM  Security
Review  Rules,  to  implement  the Notice  of  the  General  Office  of  the  State  Council  on  Establishing  the  Security  Review  System  for
Mergers  and  Acquisitions  of  Domestic  Enterprises  by  Foreign  Investors  promulgated  on  February  3,  2011,  or  Circular  No.  6.  The
MOFCOM  Security  Review  Rules  came  into  effect  on  September  1,  2011  and  replaced  the Interim  Provisions  of  the  Ministry  of
Commerce  on  Matters  Relating  to  the  Implementation  of  the  Security  Review  System  for  Mergers  and  Acquisitions  of  Domestic
Enterprises by Foreign Investors promulgated by MOFCOM in March 2011. According to these circulars and rules, a security review is
required for mergers and acquisitions by foreign investors having “national defense and security” concerns and mergers and acquisitions
by  which  foreign  investors  may  acquire  the “de  facto  control”  of  domestic  enterprises  having “national security”  concerns.  In  addition,
when deciding whether a specific merger or acquisition of a domestic enterprise by foreign investors is subject to the security review, the
MOFCOM will look into the substance and actual impact of the transaction. The MOFCOM Security Review Rules further prohibit foreign
investors from bypassing the security review requirement by structuring transactions through proxies, trusts, indirect investments, leases,
loans,  control  through  contractual  arrangements  or  offshore  transactions.  There  is  no  explicit  provision  or  official  interpretation  stating
that our business falls into the scope subject to the security review, and there is no requirement for foreign investors in those mergers
and acquisitions transactions already completed prior to the promulgation of Circular No. 6 to submit such transactions to MOFCOM for
security review. The enactment of the MOFCOM National Security Review Rules specifically prohibits circumvention of the rules through
VIE  arrangement  in  the  area  of  foreign  investment  in  business  of  national  security  concern.  Although  we  believe  that  our  business,
judging  from  its  scale,  should  not  cause  any  concern  for  national  security  review  at  its  current  state,  there  is  no  assurance  that
MOFCOM would not apply the same concept of anti-circumvention in the future to foreign investment in prohibited areas through VIE
structure, the same way that our investment in China was structured.

Failure to comply with the U.S. Foreign Corrupt Practices Act could subject us to penalties and other adverse consequences.

We are subject to the U.S. Foreign Corrupt Practices Act, which generally prohibits U.S. companies from engaging in bribery or other
prohibited payments to foreign officials for the purpose of obtaining or retaining business. Foreign companies, including some that may
compete with us, are not subject to these prohibitions. Corruption, extortion, bribery, pay-offs, theft and other fraudulent practices occur
from time-to-time in the PRC. There can be no assurance, however, that our employees or other agents will not engage in such conduct
for which we might be held responsible. If our employees or other agents are found to have engaged in such practices, we could suffer
severe  penalties  and  other  consequences  that  may  have  a  material  adverse  effect  on  our  business,  financial  condition  and  results  of
operations.

If we make equity compensation grants to persons who are PRC citizens, they may be required to register with SAFE. We may
also  face  regulatory  uncertainties  that  could  restrict  our  ability  to  adopt  equity  compensation  plans  for  our  directors  and
employees and other parties under PRC laws.

On April 6, 2007, SAFE issued the “Operating Procedures for Administration of Domestic Individuals Participating in the Employee Stock
Ownership Plan or Stock Option Plan of An Overseas Listed Company, also known as “Circular 78.” It is not clear whether Circular 78
covers all forms of equity compensation plans or only those which provide for the granting of stock options. For any plans which are so
covered and are adopted by a non-PRC listed company, such as our company, after April 6, 2007, Circular 78 requires all participants
who are PRC citizens to register with and obtain approvals from SAFE prior to their participation in the plan. In addition, Circular 78 also
requires PRC citizens to register with SAFE and make the necessary applications and filings if they participated in an overseas listed
company’s  covered  equity  compensation  plan  prior  to  April  6,  2007.  We  believe  that  the  registration  and  approval  requirements
contemplated in Circular 78 will be burdensome and time consuming.

If it is determined that any of our equity compensation plans are subject to Circular 78, failure to comply with such provisions may subject
us  and  participants  of  our  equity  incentive  plan  who  are  PRC  citizens  to  fines  and  legal  sanctions  and  may  possibly  prevent  us  from
being  able  to  grant  equity  compensation  to  our  PRC  employees.  In  that  case,  our  ability  to  compensate  our  employees  and  directors
through equity compensation would be hindered and our business operations may be adversely affected.

The  labor  contract  law  and  its  implementation  regulations  may  increase  our  operating  expenses  and  may  materially  and
adversely affect our business, financial condition and results of operations.

As  the  PRC  Labor  Contract  Law,  or  Labor  Contract  Law,  and  the  Implementation  Regulation  for  the  PRC  Labor  Contract  Law,  or
Implementation  Regulation,  have  been  enforced  for  only  a  relatively  short  period  of  time,  substantial  uncertainty  remains  as  to  its
potential impact on our business, financial condition and results of operations. The implementation of the Labor Contract Law and the
Implementation  Regulation  may  increase  our  operating  expenses,  in  particular  our  human  resources  costs  and  our  administrative
expenses.  In  addition,  as  the  interpretation  and  implementation  of  these  regulations  are  still  evolving,  we  cannot  assure  you  that  our
employment practices will at all times be deemed to be in full compliance with the law. In the event that we decide to significantly modify

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
 
 
our employment or labor policy or practice, or reduce the number of our sales professionals, the labor contract law may limit our ability to
effectuate  the  modifications  or  changes  in  the  manner  that  we  believe  to  be  most  cost-efficient  or  otherwise  desirable,  which  could
materially and adversely affect our business, financial condition and results of operations. If we are subject to severe penalties or incur
significant  liabilities  in  connection  with  labor  disputes  or  investigations,  our  business  and  results  of  operations  may  be  adversely
affected.  In the event that we decide to significantly modify our employment or labor policy or practice, or reduce our professional staff,
the  labor  contract  law  may  limit  our  ability  to  effectuate  the  modifications  or  changes  in  the  manner  that  we  believe  to  be  most  cost-
efficient or otherwise desirable, which could materially and adversely affect our business, financial condition and results of operations.

If relations between the United States and China worsen, our stock price may decrease and we may have difficulty accessing
the U.S. capital markets.

At  various  times  during  recent  years,  the  United  States  and  China  have  had  disagreements  over  trade,  economic  and  other  policy
issues.  Controversies  may  arise  in  the  future  between  these  two  countries.  Any  political  or  trade  controversies  between  the  United
States  and  China  could  adversely  affect  the  market  price  of  our  common  stock  and  our  and  our  clients'  ability  to  access  U.S.  capital
markets.

37

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
RISKS RELATED TO OUR COMMON STOCK

If we fail to meet all applicable Nasdaq Capital Market requirements and Nasdaq determines to delist our common stock, the
delisting could adversely affect the market liquidity of our common stock, impair the value of your investment, adversely affect
our ability to raise needed funds and subject us to additional trading restrictions and regulations.

On June 18, 2014, our common stock began trading on the Nasdaq Capital Market. If we fail to satisfy the continued listing requirements
of  The  NASDAQ  Capital  Market,  such  as  the  corporate  governance  requirements  or  the  minimum  closing  bid  price  requirement,  the
NASDAQ Stock Market (or NASDAQ) may take steps to de-list our common stock. Such a de-listing would likely have a negative effect
on the price of our common stock and would impair your ability to sell or purchase our common stock when you wish to do so. In the
event  of  a  de-listing,  we  would  take  actions  to  restore  our  compliance  with  NASDAQ's  listing  requirements,  but  we  can  provide  no
assurance that any such action taken by us would allow our common stock to become listed again, stabilize the market price or improve
the  liquidity  of  our  common  stock,  prevent  our  common  stock  from  dropping  below  the  NASDAQ  minimum  bid  price  requirement  or
prevent future non-compliance with NASDAQ's listing requirements.

If  we  fail  to  meet  all  applicable  Nasdaq  requirements  and  Nasdaq  delists  our  securities  from  trading  on  its  exchange,  we  expect  our
securities could be quoted on the Over-The-Counter Bulletin Board ("OTCBB") or the "pink sheets." If this were to occur, we could face
significant material adverse consequences, including:

•  a limited availability of market quotations for our securities;

•  reduced liquidity for our securities;

•  a determination that our common stock is "penny stock" which will require brokers trading in our common stock to adhere to more

stringent rules and possibly result in a reduced level of trading activity in the secondary trading market for our securities;

•  a limited amount of news and analyst coverage; and

•  a decreased ability to issue additional securities or obtain additional financing in the future.

Furthermore, The National Securities Markets Improvement Act of 1996 ("NSMIA"), which is a federal statute, prevents or preempts the
states from regulating the sale of certain securities, which are referred to as "covered securities." Because our common stock is listed on
Nasdaq,  they  are  covered  securities  for  the  purpose  of  NSMIA.  If  our  securities  were  no  longer  listed  on  Nasdaq  and  therefore  not
"covered securities", we would be subject to regulation in each state in which we offer our securities.

We do not intend to pay cash dividends.

We do not anticipate paying cash dividends on our common stock in the foreseeable future. We may not have sufficient funds to legally
pay  dividends.  Even  if  funds  are  legally  available  to  pay  dividends,  we  may  nevertheless  decide  in  our  sole  discretion  not  to  pay
dividends. The declaration, payment and amount of any future dividends will be made at the discretion of the board of directors, and will
depend upon, among other things, the results of our operations, cash flows and financial condition, operating and capital requirements,
and other factors our board of directors may consider relevant. There is no assurance that we will pay any dividends in the future, and, if
dividends are declared, there is no assurance with respect to the amount of any such dividend.

Our operating history and lack of profits could lead to wide fluctuations in our share price. The market price for our common
shares is particularly volatile given our status as a relatively unknown company with a small and thinly traded public float.

The market for our common shares is characterized by significant price volatility when compared to seasoned issuers, and we expect
that our share price will continue to be more volatile than a seasoned issuer for the indefinite future. The volatility in our share price is
attributable to a number of factors. First, as noted above, our common shares are sporadically and thinly traded. As a consequence of
this lack of liquidity, the trading of relatively small quantities of shares by our stockholders may disproportionately influence the price of
those shares in either direction. The price for our shares could, for example, decline precipitously in the event that a large number of our
common shares are sold on the market without commensurate demand, as compared to a seasoned issuer which could better absorb
those sales without adverse impact on its share price. Secondly, we are a speculative or "risky" investment due to our limited operating
history and lack of profits to date. As a consequence of this enhanced risk, more risk-adverse investors may, under the fear of losing all
or most of their investment in the event of negative news or lack of progress, be more inclined to sell their shares on the market more
quickly  and  at  greater  discounts  than  would  be  the  case  with  the  stock  of  a  seasoned  issuer.  Many  of  these  factors  are  beyond  our
control  and  may  decrease  the  market  price  of  our  common  shares,  regardless  of  our  operating  performance.  We  cannot  make  any
predictions or projections as to what the prevailing market price for our common shares will be at any time, including as to whether our
common shares will sustain their current market prices, or as to what effect that the sale of shares or the availability of common shares
for sale at any time will have on the prevailing market price.

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
38

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

Stockholders should be aware that, according to SEC Release No. 34-29093, the market for penny stocks has suffered in recent years
from patterns of fraud and abuse. Such patterns include (1) control of the market for the security by one or a few broker-dealers that are
often related to the promoter or issuer; (2) manipulation of prices through prearranged matching of purchases and sales and false and
misleading  press  releases;  (3)  boiler  room  practices  involving  high-pressure  sales  tactics  and  unrealistic  price  projections  by
inexperienced  sales  persons;  (4)  excessive  and  undisclosed  bid-ask  differential  and  markups  by  selling  broker-dealers;  and  (5)  the
wholesale dumping of the same securities by promoters and broker-dealers after prices have been manipulated to a desired level, along
with the resulting inevitable collapse of those prices and with consequent investor losses. Our management is aware of the abuses that
have occurred historically in the penny stock market. Although we do not expect to be in a position to dictate the behavior of the market
or  of  broker-dealers  who  participate  in  the  market,  management  will  strive  within  the  confines  of  practical  limitations  to  prevent  the
described patterns from being established with respect to our securities. However, the occurrence of these patterns or practices could
increase the volatility of our share price.

ITEM 2. PROPERTIES.

Our corporate headquarters are located at 530 University Avenue in Palo Alto, California. We currently pay rent in the amount of $1,400
per month on a month-to-month basis.

In addition we lease an aggregate of approximately 32,000 square feet of space to house our research and manufacturing facilities in
Wuxi,  Beijing  and  Shanghai,  China,  and  pay  rent  of  approximately  $37,400  per  month  for  these  facilities.    We  intend  to  establish  our
GMP facility in Beijing in 2015 with up to 15,000 square feet of space, annual rental cost is expected to be raised by $1.4 million.  We
expect to sign the Beijing lease in the second quarter of 2015.  

ITEM 3. LEGAL PROCEEDINGS

We are currently not involved in any litigation that we believe could have a materially adverse effect on our financial condition or results
of operations.

ITEM 3. MINE SAFETY DISCLOSURES

Not applicable.

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PART II

ITEM 5. MARKET FOR REGISTRANT'S COMMON STOCK, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF
EQUITY SECURITIES.

Our common stock is traded in the over-the-counter market, and quoted on the Nasdaq Capital Market under the symbol "CBMG."  Our
stock was formerly quoted under the symbol “EBIG.”

As of March 18, 2015, there were 10,995,235  shares of common stock of the Company outstanding and there were approximately 1,700
stockholders of record of the Company's common stock.

The following table sets forth for the periods indicated the high and low bid quotations for the Company's common stock. These
quotations represent inter-dealer quotations, without adjustment for retail markup, markdown or commission and may not represent
actual transactions.

Fiscal Year 2014
First Quarter (January – March 2014)
Second Quarter (April – June 2014)
Third Quarter (July – September 2014)
Fourth Quarter (October – December 2014)

Fiscal Year 2013
First Quarter (January – March 2013)
Second Quarter (April – June 2013)
Third Quarter (July – September 2013)
Fourth Quarter (October – December 2013)

High

Low

 $
 $
 $
 $

 $
 $
 $
 $

5.59 
15.25 
35.45 
19.20 

7.23 
7.40 
7.25 
6.60 

 $
 $
 $
 $

 $
 $
 $
 $

5.00 
4.51 
14.27 
11.52 

2.90 
3.10 
5.00 
4.85 

Effective  January  18,  2013,  the  Company  completed  its  reincorporation  from  the  State  of  Arizona  to  the  State  of  Delaware  (the
“Reincorporation”).  In  connection  with  the  Reincorporation,  shares  of  the  former  Arizona  entity  were  exchanged  into  shares  of  the
Delaware entity at a ratio of 100 Arizona shares for each 1 Delaware share, resulting in the same effect as a 1:100 reverse stock split.
The Reincorporation became effective on January 31, 2013. Please refer to the Current Report on Form 8-K, filed by the Company on
January 25, 2013. All values have been retroactively adjusted.

Dividends

We did not declare any cash dividends for the years ended December 31, 2013 and 2012. Our Board of Directors does not intend to
declare any dividends in the near future. The declaration, payment and amount of any future dividends will be made at the discretion of
the  Board  of  Directors,  and  will  depend  upon,  among  other  things,  the  results  of  our  operations,  cash  flows  and  financial  condition,
operating  and  capital  requirements,  and  other  factors  as  the  Board  of  Directors  considers  relevant.  There  is  no  assurance  that  future
dividends will be paid, and if dividends are paid, there is no assurance with respect to the amount of any such dividend.

Equity Compensation Plans

2009 Stock Option Plan

During the first quarter of 2009, the Company's Board of Directors approved and adopted the 2009 Stock Option Plan (the "Plan") and
designated 100,000 of its common stock for issuance under the Plan to employees, directors or consultants for the Company through
either the issuance of shares or stock option grants. Under the terms of the Plan, stock option grants shall be made with exercise prices
not  less  than  100%  of  the  fair  market  value  of  the  shares  of  common  stock  on  the  grant  date.    There  are  4,593  shares  available  for
issuance under this plan as of December 31, 2014.

2011 Incentive Stock Option Plan (as amended)

During the last quarter of 2011, the Company's Board of Directors approved and adopted the 2011 Incentive Plan (the "2011 Plan") and
designated  300,000  of  its  no  par  common  stock  for  issuance  under  the  2011  Plan  to  employees,  directors  or  consultants  for  the
Company  through  either  the  issuance  of  shares  or  stock  option  grants.  Under  the  terms  of  the  2011  Plan,  stock  option  grants  were
authorized to be made with exercise prices not less than 100% of the fair market value of the shares of common stock on the grant date.
On November 30, 2012, the Company’s Board of Directors approved the Amended and Restated 2011 Incentive Stock Option Plan (the
“Restated Plan”), which amended and restated the 2011 Plan to provide for the issuance of up to 780,000 (increasing up to 1% per year)
shares of common stock. The Restated Plan was approved by our stockholders on January 17, 2013.  There are 4,784 shares available
for issuance under this plan as of December 31, 2014.

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40

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

2013 Stock Incentive Plan

On  August  29,  2013,  the  Company’s  Board  of  Directors  adopted  the  Cellular  Biomedicine  Group,  Inc.  2013  Stock  Incentive  Plan  (the
“2013 Plan”) to attract and retain the best available personnel, to provide additional incentive to Employees, Directors and Consultants
and to promote the success of the Company’s business. The 2013 Plan was approved by our stockholders on December 9, 2013.

The following summary describes the material features of the 2013 Plan.  The summary, however, does not purport to be a complete
description of all the provisions of the 2013 Plan. The following description is qualified in its entirety by reference to the Plan.

Description of the 2013 Plan

The purpose of the 2013 Plan is to attract and retain the best available personnel, to provide additional incentive to employees, directors
and consultants and to promote the success of the Company’s business.  The Company has reserved up to one million (1,000,000) of
the authorized but unissued or reacquired shares of common stock of the Company.   The Board or its appointed administrator has the
power and authority to grant awards and act as administrator thereunder to establish the grant terms, including the grant price, vesting
period and exercise date.

Each sale or award of shares under the 2013 Plan is made pursuant to the terms and conditions provided for in an award agreement (an
“Award Agreement”)  entered  into  by  the  Company  and  the  individual  recipient.   The  number  of  shares  covered  by  each  outstanding
Award Agreement shall be proportionately adjusted for (a) any increase or decrease in the number of issued shares of common stock
resulting from a stock split, reverse stock split, stock dividend, combination or reclassification of the common stock, or similar transaction
affecting  the  common  stock  or  (b)  any  other  increase  or  decrease  in  the  number  of  issued  shares  of  common  stock  effected  without
receipt of consideration by the Company.

Under the 2013 Plan, the Board or its administrator have the authority to: (i) to select the employees, directors and consultants to whom
awards may be granted from time to time hereunder; (ii) to determine whether and to what extent awards are granted; (iii) to determine
the  number  of  shares  or  the  amount  of  other  consideration  to  be  covered  by  each  award  granted;  (iv)  to  approve  forms  of  Award
Agreements  for  use  under  the  2013  Plan;  (v)  to  determine  the  terms  and  conditions  of  any  award  granted;  (vi)  to  establish  additional
terms,  conditions,  rules  or  procedures  to  accommodate  the  rules  or  laws  of  applicable  foreign  jurisdictions  and  to  afford  grantees
favorable  treatment  under  such  rules  or  laws;  provided,  however,  that  no  award  shall  be  granted  under  any  such  additional  terms,
conditions, rules or procedures with terms or conditions which are inconsistent with the provisions of the 2013 Plan; (vii) to amend the
terms of any outstanding award granted under the 2013 Plan, provided that any amendment that would adversely affect the grantee’s
rights under an outstanding award shall not be made without the grantee’s written consent; (viii) to construe and interpret the terms of the
2013 Plan and awards, including without limitation, any notice of award or Award Agreement, granted pursuant to the 2013 Plan; (ix) to
take such other action, not inconsistent with the terms of the 2013 Plan, as the administrator deems appropriate.

The  awards  under  the  2013  Plan  other  than  Incentive  Stock  Options  (“ISOs”)  may  be  granted  to  employees,  directors  and
consultants.  ISOs may be granted only to Employees of the Company, a parent or a subsidiary.  An employee, director or consultant
who has been granted an award may, if otherwise eligible, be granted additional awards.  Awards may be granted to such employees,
directors or consultants who are residing in foreign jurisdictions as the administrator may determine from time to time. Options granted
under the 2013 Plan will be subject to the terms and conditions established by the administrator.  Under the terms of the 2013 Plan, the
exercise price of the options will not be less than the fair market value (as determined under the 2013 Plan) of our common stock at the
time of grant. Options granted under the 2013 Plan  will  be  subject  to  such  terms,  including  the  exercise  price  and  the  conditions  and
timing of exercise, as may be determined by the administrator and specified in the applicable award agreement. The maximum term of
an option granted under the 2013 Plan will be ten years from the date of grant. Payment in respect of the exercise of an option may be
made in cash, by certified or official bank check, by money order or with shares, pursuant to a “cashless” or “net issue” exercise, by a
combination thereof, or by such other method as the administrator may determine to be appropriate and has been included in the terms
of the option.

 The 2013 Plan may be amended, suspended or terminated by the Board, or an administrator appointed by the Board, at any time and
for any reason.

2014 Stock Incentive Plan

On September 22, 2014, the Company’s Board of Directors adopted the Cellular Biomedicine Group, Inc. 2014 Stock Incentive Plan (the
“2014 Plan”) to attract and retain the best available personnel, to provide additional incentive to Employees, Directors and Consultants
and to promote the success of the Company’s business. The 2014 Plan was approved by our stockholders on November 7, 2014.

The following summary describes the material features of the 2014 Plan.  The summary, however, does not purport to be a complete
description of all the provisions of the 2014 Plan. The following description is qualified in its entirety by reference to the Plan.

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

41

 
 
 
 
 
 
 
 
Description of the 2014 Plan

The purpose of the 2014 Plan is to attract and retain the best available personnel, to provide additional incentive to employees, directors
and consultants and to promote the success of the Company’s business.  The Company has reserved up to 1.2 million (1,200,000) of the
authorized  but  unissued  or  reacquired  shares  of  common  stock  of  the  Company.      The  Board  or  its  appointed  administrator  has  the
power and authority to grant awards and act as administrator thereunder to establish the grant terms, including the grant price, vesting
period and exercise date.

Each sale or award of shares under the 2014 Plan is made pursuant to the terms and conditions provided for in an award agreement (an
“Award Agreement”)  entered  into  by  the  Company  and  the  individual  recipient.   The  number  of  shares  covered  by  each  outstanding
Award Agreement shall be proportionately adjusted for (a) any increase or decrease in the number of issued shares of common stock
resulting from a stock split, reverse stock split, stock dividend, combination or reclassification of the common stock, or similar transaction
affecting  the  common  stock  or  (b)  any  other  increase  or  decrease  in  the  number  of  issued  shares  of  common  stock  effected  without
receipt of consideration by the Company.

Under the 2014 Plan, the Board or its administrator have the authority to: (i) to select the employees, directors and consultants to whom
awards may be granted from time to time hereunder; (ii) to determine whether and to what extent awards are granted; (iii) to determine
the  number  of  shares  or  the  amount  of  other  consideration  to  be  covered  by  each  award  granted;  (iv)  to  approve  forms  of  Award
Agreements  for  use  under  the  2014  Plan;  (v)  to  determine  the  terms  and  conditions  of  any  award  granted;  (vi)  to  establish  additional
terms,  conditions,  rules  or  procedures  to  accommodate  the  rules  or  laws  of  applicable  foreign  jurisdictions  and  to  afford  grantees
favorable  treatment  under  such  rules  or  laws;  provided,  however,  that  no  award  shall  be  granted  under  any  such  additional  terms,
conditions, rules or procedures with terms or conditions which are inconsistent with the provisions of the 2014 Plan; (vii) to amend the
terms of any outstanding award granted under the 2014 Plan, provided that any amendment that would adversely affect the grantee’s
rights under an outstanding award shall not be made without the grantee’s written consent; (viii) to construe and interpret the terms of the
2014 Plan and awards, including without limitation, any notice of award or Award Agreement, granted pursuant to the 2014 Plan; (ix) to
take such other action, not inconsistent with the terms of the 2014 Plan, as the administrator deems appropriate.

The  awards  under  the  2014  Plan  other  than  Incentive  Stock  Options  (“ISOs”)  may  be  granted  to  employees,  directors  and
consultants.  ISOs may be granted only to Employees of the Company, a parent or a subsidiary.  An employee, director or consultant
who has been granted an award may, if otherwise eligible, be granted additional awards.  Awards may be granted to such employees,
directors or consultants who are residing in foreign jurisdictions as the administrator may determine from time to time. Options granted
under the 2014 Plan will be subject to the terms and conditions established by the administrator.  Under the terms of the 2014 Plan, the
exercise price of the options will not be less than the fair market value (as determined under the 2013 Plan) of our common stock at the
time of grant. Options granted under the 2014 Plan  will  be  subject  to  such  terms,  including  the  exercise  price  and  the  conditions  and
timing of exercise, as may be determined by the administrator and specified in the applicable award agreement. The maximum term of
an option granted under the 2014 Plan will be ten years from the date of grant. Payment in respect of the exercise of an option may be
made in cash, by certified or official bank check, by money order or with shares, pursuant to a “cashless” or “net issue” exercise, by a
combination thereof, or by such other method as the administrator may determine to be appropriate and has been included in the terms
of the option.

 The 2014 Plan may be amended, suspended or terminated by the Board, or an administrator appointed by the Board, at any time and
for any reason.

All Equity Compensation Plans

The following table presents securities authorized for issuance under the Company’s equity compensation plans, as of December 31,
2014: 

Number of
securities
to be issued
 upon exercise
of
outstanding
options,
warrants and
rights (#)
1,425,173   

Weighted-
average
exercise price
of
outstanding
options,
warrants and
rights ($)

Number of
securities
remaining
available
for future
issuance
under
equity
compensation
plans
1,238,737 
- 
1,238,737 

$7.37     
- 
7.37 

- 
1,425,173 

 $

42

Plan Category                                                          
Equity compensation plans approved by stockholders
Equity compensation plans not approved by stockholders
Total

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
   
   
 
 
  
  
  
  
  
 
 
Transfer Agent

The Company’s transfer agent and Registrar for the common stock is Corporate Stock Transfer, Inc. located in Denver, Colorado.

Recent Sales of Unregistered Securities

All unregistered sales and issuances of equity securities that were required for the year ended December 31, 2014 were previously
disclosed in a Form 8-K or Form 10-Q filed with the SEC.

ITEM 6. SELECTED FINANCIAL DATA

As a smaller reporting company, we are not required to provide Item 6 disclosure.

ITEM 7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.

As of February 6, 2013, in connection with the Merger, Cellular Biomedicine Group, Ltd. became the accounting acquirer thus resulting
in a reverse merger for accounting purposes. Therefore, the accompanying financial statements are on a consolidated basis subsequent
to February 6, 2013, but only reflect the operations of Cellular Biomedicine Group, Ltd. prior to the date of acquisition.

The  following  is  management's  discussion  and  analysis  of  certain  significant  factors  that  have  affected  our  financial  position  and
operating results during the periods included in the accompanying consolidated financial statements, as well as information relating to
the  plans  of  our  current  management.  This  report  includes  forward-looking  statements.  Generally,  the  words  "believes,"  "anticipates,"
"may,"  "will,"  "should,"  "expect,"  "intend,"  "estimate,"  "continue,"  and  similar  expressions  or  the  negative  thereof  or  comparable
terminology are intended to identify forward-looking statements. Such statements are subject to certain risks and uncertainties, including
the matters set forth in this report or other reports or documents we file with the Securities and Exchange Commission from time to time,
which could cause actual results or outcomes to differ materially from those projected. Undue reliance should not be placed on these
forward-looking  statements  which  speak  only  as  of  the  date  hereof.  We  undertake  no  obligation  to  update  these  forward-looking
statements.

The  following  discussion  and  analysis  should  be  read  in  conjunction  with  our  consolidated  financial  statements  and  the  related  notes
thereto and other financial information included in Item 8 of this Annual Report on Form 10-K.

Critical Accounting Policies and Estimates

We prepare our consolidated financial statements in accordance with accounting principles generally accepted in the United States of
America. The preparation of these financial statements requires the use of estimates and assumptions that affect the reported amounts
of  assets  and  liabilities  and  the  disclosure  of  contingent  assets  and  liabilities  at  the  date  of  the  financial  statements  and  the  reported
amount  of  revenues  and  expenses  during  the  reporting  period.  Our  management  periodically  evaluates  the  estimates  and  judgments
made.  Management  bases  its  estimates  and  judgments  on  historical  experience  and  on  various  factors  that  are  believed  to  be
reasonable under the circumstances. Actual results may differ from these estimates as a result of different assumptions or conditions.

The following summarizes critical estimates made by management in the preparation of the consolidated financial statements.

Stock-Based Compensation

We periodically use stock-based awards, consisting of shares of common stock, to compensate certain officers and consultants. Shares
are expensed on a straight line basis over the requisite service period based on the grant date fair value, net of estimated forfeitures, if
any. Typically, our awards are fully vested at the date of grant, so forfeitures are not applicable.

43

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Revenue Recognition

The  Company  utilizes  the  guidance  set  forth  in  the  Securities  and  Exchange  Commission's  Staff  Accounting  Bulletin  (SAB)  No.  104,
regarding the recognition, presentation and disclosure of revenue in its financial statements.

For  its  Consulting  segment,  the  Company  engaged  in  listing  contracts  with  its  clients  which  provide  for  the  payment  of  fees,  either  in
cash  or  equity,  upon  the  achievement  of  certain  milestones  by  the  client,  including  the  successful  completion  of  a  financial  statement
audit, the successful listing on a national stock exchange or over-the-counter market and the maintenance of ongoing 1934 Act reporting
requirements  with  the  Securities  and  Exchange  Commission.  In  some  instances,  payment  may  be  made  in  advance  of  performance;
however,  such  payment  was  often  refundable  in  the  event  that  milestones  were  not  reached.  The  Company  recognized  revenue  as
milestones are reached in accordance with FASB's Accounting Standards Codification (ASC) No. 605-28-25. Such guidance stipulates
that  revenue  be  recognized  for  individual  elements  in  a  multiple  deliverable  arrangement  using  the  relative  selling  price  method.  The
Company relied on internal estimates of the relative selling price of each element as objective third-party evidence is unattainable.  This
segment was discontinued in 2014 and will not have further revenue.

For its Biomedicine segment, the Company recognizes revenue when pervasive evidence of an arrangement exists, the price is fixed
and determinable, collection is reasonably assured and delivery of products or services has been rendered. The Biomedicine segment
has started to generate revenues with the acquisition of AG and expects to expand revenue generating activities significantly over the
next two to five years as additional therapies are developed.

Income Taxes

Income  taxes  are  accounted  for  using  the  asset  and  liability  method  as  prescribed  by  ASC  740  “Income  Taxes”.  Under  this  method,
deferred income tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between
the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred income tax assets and
liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which these temporary differences
are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income
in the period that includes the enactment date. A valuation allowance would be provided for those deferred tax assets for which if it is
more likely than not that the related benefit will not be realized.

While we have optimistic plans for our business strategy, we determined that a full valuation allowance was necessary against all net
deferred tax assets as of December 31, 2014 and 2013, given the current and expected near term losses and the uncertainty with
respect to our ability to generate sufficient profits from our business model.

Below  is  a  discussion  of  the  results  of  our  operations  for  the  years  ended  December  31,  2014  and  2013.  These  results  are  not
necessarily  indicative  of  result  that  may  be  expected  in  any  future  period.  Our  prospects  should  be  considered  in  light  of  the  risks,
expenses and difficulties that we may encounter. We may not be successful in addressing these risk and difficulties.

As of February 6, 2013, the Company (formerly "EastBridge Investment Group Corporation") merged with Cellular Biomedicine Group,
Ltd.,  with  Cellular  Biomedicine  Group,  Ltd.  being  the  accounting  acquirer  thus  resulting  in  a  reverse  merger  for  accounting  purposes.
Accordingly, our accompanying financial statements are reported on a consolidated basis subsequent to February 6, 2013, but reflect
solely  the  operations  of  Cellular  Biomedicine  Group,  Ltd.  (a  British  Virgin  Islands  corporation)  prior  to  the  date  of  acquisition.  Except
where indicated, the following analysis compares the results of operations of the consolidated company for the years ending December
31, 2014, with the results of operations of Cellular Biomedicine Group, Ltd. for the years ending December 31, 2013.  Please refer to
Note 2 of our financial statements for further details regarding the basis of presentation.

44

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
  
 
 
 
 
Comparison of Year Ended December 31, 2014 to Year Ended December 31, 2013

On September 26, 2014, the Company acquired all of the outstanding equity of Beijing Agreen Biotechnology Co. Ltd., as such, we are
presenting  consolidated  pro  forma  information  below  to  reflect  the  impacts  of  the  business  combination  as  if  the  transaction  had
occurred  at  the  beginning  of  the  earliest  period  presented.    The  descriptions  in  the  results  of  operations  below  reflect  our  operating
results as set forth in our Consolidated Statement of Operations filed herewith.

Net sales and revenue

 $

564,377 

CBMG

As stated

Year Ended December 31, 2014
Agreen
Pro forma
Adjustment
 $ 1,198,414 

Pro forma

CBMG

    Consolidated    
 $ 1,762,791 

 $

As stated

204,914 

Year Ended December 31, 2013
Agreen
Pro forma
Adjustment
 $ 1,075,692 

    Consolidated  
 $ 1,280,606 

Pro forma

Operating expenses:
Cost of sales
General and administrative
Selling and marketing
Research and development
Impairment of investments
         Total operating expenses
Operating loss

Other income (expense)
Interest income
Other expense
        Total other income (expense)
Loss from continuing operations
before taxes

Income tax provision
Loss from Continuing operations
Loss on discontinued operations, net
of tax
Net loss

Other comprehensive income (loss):
Cumulative translation adjustment
Unrecognized loss on investments
Total other comprehensive income
(loss):
Comprehensive loss

1,626,299 
 $ (13,848,312)

Earnings (loss) per share for continuing operations:
  Basic

 $

(1.43)

  Diluted

 $

(1.43)

Earnings (loss) per share discontinued operations:
  Basic

 $

(0.36)

(0.36)

  Diluted

Earnings (loss) per share net loss:
  Basic

  Diluted

 $

 $

 $

213,243 
8,413,251 
280,595 
2,671,932 
1,427,840 
   13,006,861 
   (12,442,484)

880,797 
245,911 
6,351 
113,635 
- 
1,246,694 

1,094,040 
8,659,162 
286,946 
2,785,567 
1,427,840 
   14,253,555 

296,212 
9,314,143 
57,670 
1,890,506 
- 
   11,558,531 

(48,280)    (12,490,764)    (11,353,617)   

872,937 
304,027 
9,709 
214,752 
- 
1,401,425 

1,169,149 
9,618,170 
67,379 
2,105,258 
- 
   12,959,956 
(325,733)    (11,679,350)

15,043 
71,982 
87,025 

318 
(147)   
171 

15,361 
71,835 
87,196 

1,294 
(6,196)   
(4,902)   

310 
(13,381)   
(13,071)   

1,604 
(19,577)
(17,973)

   (12,355,459)

(48,109)    (12,403,568)    (11,358,519)   

(338,804)    (11,697,323)

- 
   (12,355,459)

- 

- 

- 

(48,109)    (12,403,568)    (11,358,519)   

- 

- 
(338,804)    (11,697,323)

(3,119,152)
 $ (15,474,611)

 $

- 

(2,438,514)   
(48,109)  $ (15,522,720)  $ (13,797,033)  $

(3,119,152)   

- 

(2,438,514)
(338,804)  $ (14,135,837)

15,254 
1,611,045 

963 
- 

16,217 
1,611,045 

 $

78,650 
(198,200)   

(9,627)   

- 

69,023 
(198,200)

963 

(119,550)   
(47,146)  $ (13,895,458)  $ (13,916,583)  $

1,627,262 

(9,627)   

(129,177)
(348,431)  $ (14,265,014)

(0.09)  $

(0.09)  $

(1.35)  $

(1.35)  $

(1.96)  $

(1.96)  $

(0.45)  $

(0.45)  $

(1.79)

(1.79)

- 

- 

 $

 $

(0.34)  $

(0.34)  $

(0.42)  $

(0.42)  $

- 

- 

 $

 $

(0.37)

(0.37)

 $

 $

 $

 $

 $

(1.79)

(1.79)

 $

 $

(0.09)   $

(0.09)   $

(1.69)  $

(1.69)  $

(2.38)  $

(2.38)  $

(0.45)  $

(0.45)  $

(2.16)

(2.16)

Weighted average common shares outstanding:
  Basic

8,627,094 

  Diluted

8,627,094 

555,335 

555,335 

9,182,429 

5,792,888 

9,182,429 

5,792,888 

753,522 

753,522 

6,546,410 

6,546,410 

45

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
   
 
 
 
   
   
   
   
   
 
 
 
   
   
 
   
      
      
      
      
      
  
   
      
      
      
      
      
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
   
      
      
      
      
      
  
   
      
      
      
      
      
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
   
      
      
      
      
      
  
  
  
  
  
  
  
  
  
  
  
  
   
      
      
      
      
      
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
   
      
      
      
      
      
  
     
      
      
      
      
  
 
   
      
      
      
      
      
  
     
      
      
      
      
  
 
   
      
      
      
      
      
  
   
      
      
      
      
      
  
 
   
      
      
      
      
      
  
     
      
      
      
      
  
  
  
  
  
  
  
  
  
  
  
  
  
 
 
Segments

The Company operated two reporting segments until June 23, 2014 when the Company decided to discontinue the Consulting segment.
The majority of all assets are contained in Biomedicine segment with the majority of the operations located in the People’s Republic of
China. The accounting principles applied at the operating segment level in determining gross profit are the same as those applied at the
consolidated financial statement level. Management and the Board evaluates performance and allocates resources based on net sales,
gross profit and working capital in each of the reporting segments

Fiscal Year Ended December 31, 2014, Compared to Fiscal Year Ended December 31, 2013

Results of Operations:

Revenues

Year ended December 31,

 $

564,377 

 $

204,914 

 $

359,463 

175%

In 2014, with the acquisition of Agreen we have started generating revenue from cell therapy treatments, of approximately $378,000, in
addition to the sales of the A-StromalTM kits, while 2013 revenues were solely from sales of A-StromalTM kits.

2014

2013

Change

Percent

Cost of Sales

2014

2013

Change

Percent

Year ended December 31,

 $

213,243 

 $

296,212 

 $

(82,969)   

(28)%

The decrease in cost of sales was attributable to the A-StromalTM kits sold. These kits were developed in late 2012 and early 2013 and
over  time    producing  these  kits  we  discovered  improved  effiencies  in  the  cost  of  each  kit.    We  have  also  started  selling  cell  therapy
treatments, as more treatments become approved we will expect costs to be reflective of the treatments rather than the cost of the A-
StromalTM kits.

General and Administrative Expenses

Year ended December 31,

 $ 8,413,251 

 $ 9,314,143 

 $

(900,892)   

(10)%

In 2013, the Company experienced increased expenses associated with increased corporate activities related to the effects of our
Merger, integration and compliance costs, and the development of our biomedicine business. In 2014, general and administrative
expenses decreased as compared to 2013 due to the following:

2014

2013

Change

Percent

•  Expenses associated with increased corporate activities related to the effects of our Merger in 2013:

❑  A decrease in legal, professional and accounting services of $1,022,000;
❑  A decrease in investor relations expense of $1,503,000; partially offset by

•  An increase in stock-based compensation expense of $374,000;
•  An increase in payroll expenses of $330,000;
•  An increase in depreciation expense of $264,000;
•  An increase in loss on disposal of asset of $222,000
•  An increase in other expenses of $139,000;
•  An increase in travel expense of $179,000; and
•  An increase in rent expense of $116,000.

46

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
 
 
   
   
 
 
 
   
     
     
     
 
  
 
 
 
 
   
   
   
 
 
   
     
     
     
 
 
 
 
 
   
   
   
 
 
   
     
     
     
 
 
 
 
Sales and Marketing Expenses

Year ended December 31,

 $

280,595 

 $

57,670 

 $

222,925 

387%

Sales  and  marketing  expenses  increased  in  2014  due  to  an  increase  of  $145,000  in  promotional  and  sponsorship  fees  for  the  China
BioTherapy conference, $39,000 in Salaries & Benefits, $31,000 in Travel & Entertainment expense, and $8,000 in Other expenses.

2014

2013

Change

Percent

Research and Development

Year ended December 31,

 $ 2,671,932 

 $ 1,890,506 

 $

781,426 

41%

Research  and  development  expenses  increased  in  2014.    The  primary  reason  for  the  increase  is  we  have  undertaken  significant
activities surrounding the development of our biomedicine intellectual property, including the implementation of Phase IIb clinical trials for
KOA in the first quarter of 2014 and kick-off the clinical trial for CD in the middle of 2014.

2014

2013

Change

Percent

Impairment of Investments

Year ended December 31,

 $ 1,427,840 

 $

- 

 $ 1,427,840 

0%

The other general expense in 2014 is attributed to the recognition of other than temporary impairment on the value of shares in a specific
client; no such expense existed in 2013.

2014

2013

Change

Percent

Operating Income/( Loss)

Year ended December 31,

 $ (12,442,484)  $ (11,353,617)  $ (1,088,867)   

10%

The decrease in the operating loss for 2014 as compared to 2013 is primarily due to changes in revenues, general and administrative
expenses, sales and marketing expense, research and development expenses and impairment of investment expense, each of which is
described above.

2014

2013

Change

Percent

Other Income (Expense)

Year ended December 31,

 $

87,025 

 $

(4,902)  $

91,927 

(1875)%

Other  income  (expense)  was  primarily  the  receipt  of  a  retro-active  lease  subsidy    in  2014  of  approximately  $60,000  combined  with
foreign  currency  gain  and  interest  income.    While  in  2013,  the  expense  was  primarily  due  to  foreign  currency  loss  of  approximately
$6,000, offset partially by interest income of approximately $1,000.

2014

2013

Change

Percent

47

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
   
   
   
 
 
   
     
     
     
 
  
 
 
   
   
   
 
 
   
     
     
     
 
  
 
 
   
   
   
 
 
   
     
     
     
 
  
 
 
   
   
   
 
 
   
     
     
     
 
  
 
 
 
   
   
   
 
 
   
     
     
     
 
  
 
Income Tax Provision/(Benefit)

Year ended December 31,

 $

- 

 $

- 

 $

- 

0%

While we have optimistic plans for our business strategy, we determined that a valuation allowance was necessary given the current and
expected  near  term  losses  and  the  uncertainty  with  respect  to  our  ability  to  generate  sufficient  profits  from  our  business  model.
Therefore, we established a valuation allowance for all deferred tax assets.

2014

2013

Change

Percent

Loss from Continuing Operations

Year ended December 31,

 $ (12,355,459)  $ (11,358,519)  $

(996,940)   

9%

Changes in loss from continuing operations are primarily attributable to changes in operating loss as described above.

2014

2013

Change

Percent

Income (Loss) from Discontinued Operations

2014

2013

Change

Percent

Year ended December 31,

 $ (3,119,152)  $ (2,438,514)  $

(680,638)   

28%

Change in loss from discontinued operations is primarily attributable to our decision to terminate this Consulting business segment, as
no meaningful revenues were generated in 2014 as compared to 2013.  The largest change was the reduction of revenues generated
decreased  by  approximately  $2,200,000.    The  impairment  of  Goodwill  associated  with  the  2013  merger  decreased  by  approximately
$959,000.    Other  income  and  expense  decreased  by  approximately  $320,000  related  to  interest  paid  from  the  2013  merger
agreement.  The income tax provision decreased by approximately $294,000.

Net Income/(Loss)

Year ended December 31,

 $ (15,474,611)  $ (13,797,033)  $ (1,677,578)   

12%

Changes in net loss are primarily attributable to changes in operating income and other income (expense), each of which is described
above.

2014

2013

Change

Percent

Comprehensive Net Income/(Loss)

Year ended December 31,

 $ (13,848,312)  $ (13,916,583)  $

68,271 

0%

Comprehensive  net  loss  for  2014  was  primarily  attributable  to  unrecognized  gain  on  shares  of  clients  of  approximately  $1,611,000,
partially offset by currency translation of approximately $15,000 combined with the changes in net income.

2014

2013

Change

Percent

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LIQUIDITY AND CAPITAL RESOURCES

We had working capital of $12,019,143 as of December 31, 2014 compared to $5,373,355 as of December 31, 2013. Our cash position
increased  to  $14,770,584  at  December  31,  2014  compared  to  $7,175,215  at  December  31,  2013,  as  we  had  an  increase  in  cash
generated from financing activities due to a private placement financing in 2014 for aggregate proceeds of approximately $19,701,000,
partially offset by an increase in cash used in operating activities.

Net cash provided by or used in operating, investing and financing activities from continuing operations were as follows (in thousands):

Net cash used in operating activities was approximately $10,300,000 and $8,455,000 for the years ended December 31, 2014 and 2013,
respectively. The following table reconciles net loss to net cash used in operating activities:

For the year ended December 31,
Net Loss
Non Cash Transactions
Changes in operating assets, net
Net Cash used in operating activities

2014

Change

2013
 $ (15,474,611)  $ (13,797,033)  $ (1,677,578)
394,427 
(561,353)
 $ (10,299,869)  $ (8,455,364)  $ (1,844,505)

6,521,405 
(1,346,662)   

(785,309)   

6,126,978 

The  2014  change  in  operating  assets  and  liabilities  was  primarily  due  to  an  increase  in  prepaid  expenses  and  long-term  prepaid
expenses  combined  with  decreased  other  current  liabilities  partially  offset  by  increase  in  accrued  expenses  while  the  change  in  2013
was primarily due to a decrease in accrued expenses.

Net cash used in investing activities was approximately $1,806,000 and $153,000 in 2014 and 2013, respectively.  These amounts were
the result of purchases of fixed assets, acquisition of business, and intangible assets.

Cash  provided  by  financing  activities  was  approximately  $19,689,000  and  $11,597,000  in  the  years  ended  December  31,  2014  and
2013, respectively. These amounts were directly attributable to the proceeds received from the issuance of common stock.

Liquidity and Capital Requirements Outlook

Capital Requirements

We anticipate that following termination of the Consulting segment in June, 2014, the company will require approximately $15 million in
cash to operate as planned during the 2015 calendar year. Of this amount, approximately $9 million will be used to operate our facilities
and offices, including but not limited to payroll expenses, rent and other operating costs, and to fund our research and development as
we continue to develop our products through the clinical study process. As another component of the $9 million amount noted above, we
anticipate  approximately  $5  million  will  be  needed  during  2015  to  fund  our  currently  planned  clinical  trials  for  KOA,  CD  and  Cancer
therapy. In addition, we anticipated approximately $2 million will be used to acquire the advanced cancer therapy technology, such as
CAR-T and anti-PD-1 technology, approximately $1.6 million will be used to settle the remaining cash consideration of AG acquisition
and  $2.6  million  will  be  used  to  expand  our  physical  plant  and  facilities  and  inject  the  working  capital  in  our  immune  cell  therapy
business, although we may revise these plans depending on the changing circumstances of our biomedicine business.

We expect to rely on current cash balances that we hold to provide for these capital requirements. We do not intend to use, and will not
rely  on  our  holdings  in  securities  to  fund  our  operations.    One  of  our  held  stock,Wonder  International  Education  &  Investment  Group
Corporation,  is  delinquent  in  its  SEC  filings  for  multiple  periods.    We  do  not  know  whether  we  can  liquidate  our  2,131,105  shares  of
Wonder International Education & Investment Group Corporation stock or any of our other portfolio securities or if liquidated, whether the
realized amount will be meaningful at all.

As  of  March  27,  2015,  we  had  received  approximate  $20,000,000  from  the  private  placement  sale  of  equity.  As  we  continue  to  incur
losses, achieving profitability is dependent upon the successful development of our immune therapy business and commercialization of
our technology in research and development phase, which is a number of years in the future. Once that occurs, we will have to achieve a
level of revenues adequate to support our cost structure. We may never achieve profitability, and unless and until we do, we will continue
to need to raise additional capital. Over the next 12 months ending December 31, 2015, we estimate negative operating cash flow of
approximately $10.5 million. Management intends to fund future operations through additional private or public debt or equity offerings,
and may seek additional capital through arrangements with strategic partners or from other sources.

Our medium to long term capital needs involve the further development of our biomedicine business, and may include, at management’s
discretion, new clinical trials for other indications, strategic partnerships, joint ventures, acquisition of licensing rights from new partners,
expansion of our license rights with our current joint venture partner or changes in the structure of such joint venture, and/or expansion
of  our  research  and  development  programs.  Furthermore,  as  our  therapies  pass  through  the  clinical  trial  process  and  if  they  gain
regulatory approval, we expect to expend significant resources on sales and marketing of our future products, services and therapies.

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In order to finance our medium to long term plans, we intend to rely upon external financing. This financing may be in the form of equity
and or debt, in private placements and/or public offerings, or arrangements with private lenders. Due to our short operating history and
our  early  stage  of  development,  particularly  in  our  biomedicine  business,  we  may  find  it  challenging  to  raise  capital  on  terms  that  are
acceptable to us, or at all. Furthermore our negotiating position in the capital raising process may worsen as we consume our existing
resources. Investor interest in a company such as ours is dependent on a wide array of factors, including the state of regulation of our
industry in China (e.g. the policies of MOH and the CFDA), the U.S. and other countries, political headwinds affecting our industry, the
investment  climate  for  issuers  involved  in  businesses  located  or  conducted  within  China,  the  risks  associated  with  our  corporate
structure, risks relating to our joint venture partners, licensed intellectual property, as well as the condition of the global economy and
financial  markets  in  general.  Additional  equity  financing  may  be  dilutive  to  our  stockholders;  debt  financing,  if  available,  may  involve
significant cash payment obligations and covenants that restrict our ability to operate as a business; our stock price may not reach levels
necessary to induce option or warrant exercises; and asset sales may not be possible on terms we consider acceptable. If we are unable
to raise the capital necessary to meet our medium- and long-term liquidity needs, we may have to delay or discontinue certain clinical
trials, the licensing, acquisition and/or development of cell therapy technologies, and/or the expansion of our biomedicine business; or we
may have to raise funds on terms that we consider unfavorable. For a more complete discussion of risks that our business is subject to,
refer to the “Risk Factors” section above.

Liquidity

To support our liquidity needs for 2014, we utilized our then-current cash reserves and raised additional capital through (i) the completion
of our 2014 Q2 initiated private placement of common stock with proceeds of $10 million and (ii) the associate option deed conversion
completed in the December of 2014 with proceeds of $8 million.

In the near term, we continue to rely on our current cash reserves and the budding AG technical services revenue to fund our operating
activities.  We  do  not  have  a  plan  of  liquidation  of  the  portfolio  securities  that  are  held  by  Eastbridge  Sub,  but  we  may  decide  to  sell
marketable securities from our portfolio from time to time subject to securities regulatory constraints, if and when market conditions are
considered to be favorable.  Wonder Education is delinquent in their SEC filings for multiple periods.  We do not know whether we can
liquidate our shares of Wonder Education stock.  And if liquidated, whether the realized amount will be meaningful at all.

Off-Balance Sheet Transactions

We do not have any off-balance sheet transactions.

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ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

As a smaller reporting company, we are not required to provide Item 7A disclosure.

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

Attached hereto and filed as a part of this Annual Report on Form 10-K are our Consolidated Financial Statements, beginning on page F-
1.

ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE.

Effective  August  26,  2013,  the  Company  dismissed  its  independent  registered  public  accounting  firm,  Tarvaran  Askelon  &  Company
(“TAC”)  effective  immediately.    The  dismissal  was  approved  by  the  Company’s  Board  of  Directors  (following  the  merger  of  Cellular
Biomedicine Group, Ltd. with EastBridge Investment Group Corporation and the concurrent engagement of BDO USA, LLP (“BDO”) as
the Company’s independent registered public accountant.

TAC’s report on the financial statements of the Company for  the fiscal years ended December 31, 2011 and December 31, 2012, did
not contain an adverse opinion or a disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope, or accounting
principles.  During the fiscal years ended December 31, 2011 and 2012 through August 26, 2013, there were (i) no disagreements with
TAC  on  any  matter  of  accounting    principles  or  practices,    financial  statement    disclosure,  or  auditing  scope  or  procedure,  which
disagreements  if  not    resolved    to  the    satisfaction    of  TAC  would  have  caused  them  to  make  reference  to  the  subject  matter  of  the
disagreement(s) in connection with their report; (2) no "reportable events" as such term is defined in Item 304(a)(1)(v) of Regulation S-K
except  certain  material  weaknesses  in  the  internal  controls  over  financial  reporting  as  disclosed  in  the  Form  10-K  for  the  fiscal  years
ended December 31, 2014, and December 31, 2013. For additional discussion of our internal controls over financial reporting, see Item
9A below.

ITEM 9A. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures  

We carried out an evaluation, under the supervision and with the participation of our management, including our Chief Executive Officer
and Chief Financial Officer, of the effectiveness of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)
and 15d-15(e)). Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as of the end of the
period covered in this report, our disclosure controls and procedures were effective to ensure that information required to be disclosed in
reports  filed  under  the  Securities  Exchange  Act  of  1934  is  recorded,  processed,  summarized  and  reported  within  the  required  time
periods and is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as
appropriate to allow timely decisions regarding required disclosure.

Changes in Internal Control Over Financial Reporting   

As discussed further below, in the quarter ended December 31, 2014 the Company remediated of the internal control weaknesses identified
in prior years, which cover the process of payment, share base compensation management and monitoring of subsidiaries outside China.

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Management’s Report on Internal Control Over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Exchange
Act  Rules  13a-15(f)  and  15d-15(f)).  Because  of  its  inherent  limitations,  internal  control  over  financial  reporting  may  not  prevent  or  detect
misstatements.  Also,  projections  of  any  evaluation  of  effectiveness  to  future  periods  are  subject  to  the  risk  that  controls  may  become
inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

Our  management  assessed  the  effectiveness  of  our  internal  control  over  financial  reporting  as  of  December  31,  2014.  In  making  this
assessment, we used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission ("COSO") in Internal
Control — Integrated Framework (1992). Based on our assessment using those criteria, our management concluded that our internal control
over financial reporting was effective as of December 31, 2014 following the remediation of the below-mentioned weaknesses.

REMEDIATED CONTROLS OVER STOCK-BASED COMPENSATION

We hare restated our financial statements contained within our Quarterly Reports for the quarterly periods ended March 31, 2013 and June
30, 2013 to correct the accounting for stock based compensation related to awards issued by CBMG BVI prior to the merger. Such awards
were previously accounted for as an expense at the time awards were vested, whereas they should have been recognized as stock based
compensation over the requisite service period based on the grant date fair value of each award.  Further, we did not have sufficient controls
surrounding the completeness of our accounting for stock-based compensation awards for year ended December 31, 2013. 

We have since implemented new procedures to ensure that all stock awards are identified and properly accounted for on a timely basis and
believe that we have remediated this deficiency as of December 31, 2014.

REMEDIATED SEGREGATION OF DUTIES AND EFFECTIVE OVERSIGHT OF ACCOUNTING FUNCTION

Management is aware that during 2013, following our merger with CBMG, we had only a small number of employees dealing with general
administrative  and  financial  matters.    We  relied  on  outside  consultants  to  perform  key  accounting  activities,  and  our  staffing  levels  did  not
permit us to properly segregate duties and perform effective oversight and review functions. 

During  2014  and  2013,  we  have  been  improving  our  internal  controls  by  adding  additional  staff,  employing  technology  to  improve  our
accounting for certain activities and adding oversight and review procedures.  Monthly budget review and approval of bank account activities
and  financial  statements  of  the  subsidiaries  has  been  carried  out  since  June  2014.    Accordingly,  we  had  remediated  this  deficiency  as  of
December 31, 2014. 

It  should  be  noted  that  any  system  of  controls,  however  well  designed  and  operated,  can  provide  only  reasonable  and  not  absolute
assurance that the objectives of the system are met. In addition, the design of any control system is based in part upon certain assumptions
about the likelihood of certain events.  Because of these and other inherent limitations of control systems, there can be no assurance that
any design will succeed in achieving its stated goals under all potential future conditions, regardless of how remote.

ITEM 9B. OTHER INFORMATION

None.

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ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE.

Directors and Executive Officers

PART III

Set forth below is information regarding the Company's current directors and executive officers as of the date of this report. The
executive officers serve at the pleasure of the Board of Directors.

The directors are divided into three classes and serve three year terms, as follows:

Class

Class I

  Term

  Class I directors serve for a term of three years, and are elected by the stockholders at the beginning of each term. 
The next full 3-year term for Class I directors extends from the date of this year’s Annual Meeting of stockholders in
2013 to the date of the 2016 annual meeting. 

Class II

  Initial term ends on the date of the Annual Meeting of Stockholders in 2014.   Class II directors serve for a term of

three years, and are elected by the stockholders at the beginning of each term.  The next full 3-year term for Class II
directors extends from the date of the 2014 annual meeting to the date of the 2017 annual meeting. 

Class III

  Initial term ends on the date of the Annual Meeting of Stockholders in 2015.   Class III directors serve for a term of

three years, and are elected by the stockholders at the beginning of each term.  The next full 3-year term for Class III
directors extends from the date of the 2015 annual meeting to the date of the 2018 annual meeting. 

There are no family relationships between any of our directors or executive officers. There is no arrangement or understanding between
any of the directors or officers of the Company and any other person pursuant to which any director or officer was or is to be selected as
a director or officer, and there is no arrangement, plan or understanding as to whether non-management stockholders will exercise their
voting  rights  to  continue  to  elect  the  current  directors  to  the  Company’s  Board.  There  are  also  no  arrangements,  agreements  or
understandings between non-management stockholders that may directly or indirectly participate in or influence the management of the
Company’s affairs. There are no agreements or understandings for any officer or director to resign at the request of another person, and
none of the officers or directors are acting on behalf of, or will act at the direction of, any other person.

Name

Age

  Position

Wen Tao (Steve) Liu
Wei (William) Cao
Tony (Bizuo) Liu
Chun Kwok Alan Au (2)(3)
Guotong Xu(3)

Gerardus A. Hoogland
David Bolocan (1)(2)
Terry A. Belmont (1)(3)
Nadir Patel (1)(3)

Chairman of the Board and President –
North America

58 
56  Chief Executive Officer and Director
50  Chief Financial Officer and Secretary
42  Independent Director
57  Non-independent Director

59  Non-independent Director
51  Independent Director
69  Independent Director
45  Independent Director

  Term

  Class III
  Class III

  Class II
  Class II

  Class I
  Class I
  Class I
  Class  III

(1)  Member of Audit Committee
(2)  Member of Compensation Committee
(3)  Member of Nominating and Corporate Governance Committee

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The following is a brief description of the business experience during the past five years of each of the above-named persons:

Wei (William) Cao, Chief Executive Officer and Director

Mr. Cao has served as our President and Chief Operating Officer from February 2013 until September 29, 2013, when he was appointed
as our Chief Executive Officer.  Mr. Cao has served as a director on our Board since February 2013.  Prior to this, from August 2010 to
February 2013, Dr. Cao served as President, COO and director of Cellular Biomedicine Group Ltd. (our predecessor corporation).  From
August 2006 until July 2010, Dr. Cao served as general manager and chairman of Affymetrix China, a Company in the genetic analysis
industry. Dr. Cao has over 30 years of professional experience in scientific research, product development and startups. He served as
Technical Manager for Bayer Diagnostics Asia Pacific region (now Siemens), General Manager of GenoMultix Ltd. and President of Wuxi
New  District  Hospital.  Dr.  Cao  has  extensive  research  experience  in  the  immune-pharmacology  field  at  Harvard  Medical  School  and
Stanford University Medical Center. Dr. Cao holds a Bachelor’s degree in Medicine from Fudan University Medical College, Shanghai
China, and a Ph.D. in Pharmacology from Medical College of Virginia, Richmond Virginia. He is the inventor named in 26 patents in the
field  of  genetic  analysis  and  stem  cell  technology,  especially  adipose  derived  stem  cell  preparation  and  its  disease  treatment
applications.  In  considering  Dr.  Cao’s  eligibility  to  serve  on  the  Board,  the  Board  considered  Dr.  Cao’s  scientific  background  and
experience in the biotech industry.

Wen Tao (Steve) Liu, President – North America and Executive Chairman of The Board

Dr. Liu acted as our Chief Executive Officer from February 2013 to September 29, 2013, when he then took the role of President – North
America, focusing on the Company’s business strategy in Canada and the United States.  He has served, and continues to serve, as
Chairman of our Board, from February 2013 to the present.  Prior to this Dr. Liu served as CEO of Cellular Biomedicine Group Ltd. (our
predecessor  corporation)  since  March  2012.    Dr.  Liu  has  29  years  of  professional  career  experience  in  bringing  new  products  from
inception  to  mass  market,  encompassing  the  biomedical,  clean  energy  and  semiconductors  industries.  Dr.  Liu  has  led  large
organizations  as  well  as  entrepreneurial  companies  with  a  proven  track  record  of  delivering  shareholder  value.  He  is  experienced  in
multi-cultural business environments and has gained respect and trust from customers, colleagues and industry leaders. Dr. Liu served
as  President  and  CEO  of  Seeo  Inc.  from  July  2010  to  February  2012,  where  he  led  a  team  of  scientists  and  entrepreneurs  for  the
commercialization of solid state lithium ion battery for electric vehicles and smart grid applications.  From 2003 to 2009, he was President
and  CEO  of  Shanghai  Huahong  NEC  Electronics  Company.    From  1989  to  2002,  he  was  Vice  President  and  GM  of  Peregrine
Semiconductor,  Vice  President  and  GM  of  Integrated  Device  Technology,  and  Managing  Director  of  Quality  Semiconductor
Australia.  Mr. Liu served at Cypress Semiconductor in various engineering roles from 1984 to 1989. Mr. Liu earned a Bachelor’s degree
in  Chemistry  from  Nanjing  University,  Nanjing  China.    He  holds  a  Master  and  Doctorate  in  Chemistry  from  Rensselaer  Polytechnic
Institute, Troy New York.  In considering Dr. Liu’s eligibility to serve on the Board, the Board considered Dr. Liu’s prior experience as a
leader and executive officer and his educational background.

Bizuo (Tony) Liu, Chief Financial Officer and Secretary

Tony Liu has served as the Company’s Chief Financial Officer and Secretary since January 2014 and as Director of the Company from
February 2013 to January 2014. Since January 2013, Mr. Liu has served as the Corporate Vice President at Alibaba Group, handling
Alibaba’s  overseas  investments.    Since  joining  Alibaba  in  2009,  Mr.  Liu  has  severed  in  various  positions  including  Corporate  Vice
President at B2B corporate investment, corporate finance, and General Manager for a global ecommerce platform.  From July 2011 to
December  2012,  he  served  as  CFO  for  HiChina,  a  subsidiary  of  Alibaba,  an  internet  infrastructure  service  provider.    Prior  to  joining
Alibaba,  Mr.  Liu  spent  19  years  at  Microsoft  Corporation  where  he  served  a  variety  of  finance  leadership  roles.  He  was  the  General
Manager  at  Corporate  Strategy  looking  after  Microsoft  China  investment  strategy  and  Microsoft  corporate  strategic  planning
process.  Mr. Liu was a leader in Microsoft corporate finance organization during the 1990s as Corporate Accounting Director.  Mr. Liu
earned  a  B.S.  degree  in  Physics  from  Suzhou  University,  Suzhou,  PRC  and  has  completed  MBA/MIS  course  work  at  Seattle  Pacific
University. Mr. Liu obtained his Washington State CPA certificate in 1992.  

Chun Kwok Alan Au - Director

Alan serves as a member of our Board since November, 2014. He also sits on the Board's Compensation Committee and Nomination
Committee.

Alan  has  over  15  years  of  experience  across  healthcare  investment  banking,  private  equity  and  venture  capital  investments  in
Asia/China, and started his advisory roles with healthcare players since early 2013. He is now Adviser to Simcere Pharmaceutical Group,
a  leading  pharma  company  in  China,  and  Venture  Partner  of  Ally  Bridge  Group,  a  cross  border  biotech  investment  fund  focusing  on
bringing  cutting  edge  technologies  from  the  US  into  China.  Alan  is  also  a  member  of  the  Board,  Audit  Committee  and  Compensation
Committee of China Nepstar Chain Drugstore Ltd. (NYSE: NPD), and serves as a panel member for the Small Entrepreneur Research
Assistance Program (SERAP) of the Innovation and Technology Fund of the Hong Kong SAR Government. 

Between 2011 and 2012, Alan was Head of Asia Healthcare Investment Banking of Deutsche Bank Group, advising healthcare IPOs and
M&A in the region. Prior to that, he was Executive Director at JAFCO Asia Investment Group, responsible for healthcare investments in
China from 2008 to 2010, and Investment Director at Morningside Group, responsible for healthcare investments in Asia from 2000 to

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2005. From 1995 to 1999, Mr. Au worked at KPMG and KPMG Corporate Finance Ltd., responsible for regional M&A transactions and
financial advisory services.

Alan  is  a  Certified  Public  Accountant  in  the  U.S.  and  holds  the  Chartered  Financial  Analyst  (CFA)  designation.  He  is  an  associate
member  of  the  Hong  Kong  Institute  of  Financial  Analysts  and  member  of  the  American  Institute  of  Certified  Public  Accountants.  Alan
received his Bachelor's degree in Psychology from the Chinese University of Hong Kong, and a Master's degree in Management from
Columbia Business School in New York.

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Guotong Xu, M.D., Ph.D., - Director

Dr. Xu is currently a Professor of Ophthalmology and Regenerative Medicine since 2008, Dean of Tongji University School of Medicine
and a Director of Stem Cell Bank of TUSM, an important base or a center for stem cell research and clinical application in China.

Mr. Xu was the Deputy Dean of Tongji University School of Medicine from 2008 to 2010.  After he trained as post-doctor in Alcon Lab and
NEI/NIH,  he  was  appointed  as  a  Research  Assistant  Professor  in  the  Department  of  Anatomy  and  Cell  Biology  at  University  of  North
Texas Health Science Center.  Dr. Xu organized the first large scale International Stem Cell Symposium in collaboration with ISSCR in
2007. Following that, he and his colleagues initiated the establishment of Chinese Society for Stem Cell Biology, and severed as the first
president.  He  is  also  an  active  member  in  the  establishment  of  the  State  Stem  Cell  &  Regenerative  Medicine  Strategic  Alliance,  and
severs as a council member. Dr. Xu is also an Associate Editor for Chinese Journal of Cell and Stem Cell. More important, he is one of
the few scientists in China who serves as the PI for two China National Major Projects (973 programs).

Dr.  Xu  had  a  PhD  in  pharmacology  from  University  of  North  Texas  Health  Science  Center,  MD  degree  from  Peking  Union  Medical
College, a MD degree from Chinese Academy of Medical Sciences and a bachelor degree from Harbin Medical University in 1982.

David Bolocan – Director

Mr. Bolocan has over 20 years of experience in retail banking and payments, with extensive expertise in deposit product development,
pricing, marketing, advertising, distribution, customer segmentation, lifecycle management, and portfolio management.  Mr. Bolocan is
currently  a  managing  director  for  Argus  Information  and  Advisory  Services,  LLC  and  leads  the  Retail  Banking  Solutions  group  which
includes the Deposit Accounts Payment Study and retail banking client delivery groups.  Prior to joining Argus Mr. Bolocan held senior
executive roles at SunTrust (Head of Consumer Deposit Products), JPM Chase (Head of Small Business Credit Products, Pricing and
Analytics),  MBNA/Bank  of  America  (CMO  of  Small  Business  Lending),  and  consulting  positions  at  Mercer  Management  Consulting,
Mitchell Madison Group, and AlixPartners.  Mr. Bolocan received an MS/MBA from the MIT Sloan School of Management and a BA from
Harvard  University  in  Computer  Science  and  Economics.    In  considering  Mr.  Bolocan’s  eligibility  to  serve  on  the  Board,  the  Board
considered Mr. Bolocan’s extensive experience in the management of large complex businesses, as well as his financial expertise.  

Terry A. Belmont - Director

Mr. Belmont has over 20 years of experience in leading major academic and non-academic medical centers and healthcare entities with
multi-campus responsibility. Since 2009, Mr. Belmont has overseen UC Irvine Medical Center, the main campus of UC Irvine Health, in
Orange, Calif., and its licensed ambulatory facilities in Orange, Irvine, Costa Mesa, Anaheim and Santa Ana. Since his arrival in 2009,
Belmont has led several expansion and renovation projects. He helped open the state-of the-art UC Irvine Douglas Hospital and led the
development  of  a  patient-centered  healing  garden  and  a  7-story  clinical  laboratory  building.  Mr.  Belmont  recently  launched  a  10-year
facility  master  planning  project  for  facility  development  at  UC  Irvine  Medical  Center  and  clinics  throughout  Orange  County.  Prior  to
joining UC Irvine Medical Center, Mr. Belmont served as CEO of Long Beach Memorial Medical Center and Miller Children’s Hospital
from 2006-2009. He has also served as president and chief executive officer in several entities, including St. Joseph Hospital of Orange,
Pacific Health Resources, California Hospital Medical Center and HealthForward.

Mr.  Belmont’s  substantial  community  involvement  includes  board  positions  with  the  Orange  County  World  Affairs  Council,  Southern
California College of Optometry, American Heart Association and Children’s Fund. He serves on the Board of Trustees of the University
of  Redlands.  Mr.  Belmont  received  his  master’s  in  public  health  with  a  major  in  hospital  administration  from  UC  Berkeley,  and  a
bachelor’s  in  business  from  the  University  of  Redlands.  In  considering  Mr.  Belmont’s  eligibility  to  serve  on  the  Board,  the  Board
considered Mr. Belmont’s business acument in the healthcare industry.

Gerardus A. Hoogland - Director

Mr. Hoogland has over 20 years of experience in managing international pharmaceutical companies and providing consulting services to
companies in the pharmaceutical and healthcare industries. Since October 2013, Mr. Hoogland has served as a director of Cytespace
Pvt,  Ltd,  a  clinical  research  site  solution  organization  located  in  India.  Since  July  2013,  he  has  served  as  Chief  Executive  Officer  of
HealthCrest AG, an investment and consulting company based in Zug, Switzerland. Prior to joining HealthCrest, Mr. Hoogland was the
Executive Director and board member of Litha Healthcare Ltd., a healthcare company listed on Johannesburg Stock Exchange from July
2012 to July 2013. In 1997, Mr. Hoogland founded Pharmaplan Pty Ltd., a premier specialty pharmaceutical company located in South
Africa, and was the company’s Chief Executive Officer from 1997 to July 2012.

Mr. Hoogland received his Medical Doctor degree from University of Amsterdam, his Propeduse Law degree from Eramus Universiteit,
and his Mater of Business Administration degree from Institute d’Administration des Affaries (INSEAD).  In considering Mr. Hoogland’s
eligibility  to  serve  on  the  Board,  the  Board  considered  Mr.  Hoogland’s medical  expertise  as  well  as  business  acumen  in  the
pharmaceutical and healthcare segments.

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

55

 
 
 
Nadir Patel -- Director

Since July 2011 Mr. Patel has been serving as Assistant Deputy Minister, Corporate Planning, Finance and Information Technology, and
Chief  Financial  Officer  for  Canada’s  Department  of  Foreign  Affairs,  Trade  and  Development,  which  includes  the  responsibilities  of
strategic planning, finance, information management and technology, risk management and performance.  Previously, from April 2009 to
July  2011,  Mr.  Patel  served  as  Canada’s  Consul  General  in  Shanghai,  promoting  trade  and  investment  between  Canada  and  China.
From  summer  2007  to  April  2009,  he  served  as  Chief  Air  Negotiator  for  Canada's  Department  of  Foreign  Affairs,  Trade  and
Development, negotiating trade agreements and treaties on behalf of the Canadian government. Mr. Patel also serves on the Board of
Governors of the International Development Research Centre (and on its Audit and Finance Committee), as well as the Ottawa Advisory
Board of Wilfrid Laurier University’s School of Business and Economics. He has a Master of Business Administration (MBA) from New
York  University’s  Stern  School  of  Business,  the  London  School  of  Economics  and  Political  Science,  and  the  HEC  Paris  School  of
Management.    In  considering  Mr.  Patel’s  eligibility  to  serve  on  the  Board,  the  Board considered  Mr.  Patel’s  financial  expertise  and
international experience.

Board Committees

On February 20, 2013, the Board authorized formation of an audit committee, compensation committee and nominating committee and
on March 12, 2013 adopted charters.  Our independent directors have been appointed to these committees as follows: 

Name
Nadir Patel
Terry A. Belmont
David Bolocan
Chun Kwok Alan Au
Guotong Xu

Audit

Compensation

Committee    

Committee    

Chair
 X
 X

Chair
 X
 X

Nominating &
Corporate
Governance
Committee  

 X
Chair

 X

Members  of  our  management  are  associated  with  other  firms  involved  in  a  range  of  business  activities.  Consequently,  there  are
potential  inherent  conflicts  of  interest  in  their  acting  as  officers  and  directors  of  our  company.  Although  the  officers  and  directors  are
engaged in other business activities, we anticipate they will devote an important amount of time to our affairs.

Our officers and directors are now and may in the future become shareholders, officers or directors of other companies, which may be
formed for the purpose of engaging in business activities similar to ours. Accordingly, additional direct conflicts of interest may arise in
the future with respect to such individuals acting on behalf of us or other entities.  Moreover, additional conflicts of interest may arise with
respect to opportunities which come to the attention of such individuals in the performance of their duties or otherwise.  Currently, we do
not have a right of first refusal pertaining to opportunities that come to their attention and may relate to our business operations.

Our officers and directors are, so long as they are our officers or directors, subject to the restriction that all opportunities contemplated by
our plan of operation which come to their attention, either in the performance of their duties or in any other manner, will be considered
opportunities  of,  and  be  made  available  to  us  and  the  companies  that  they  are  affiliated  with  on  an  equal  basis.    A  breach  of  this
requirement will be a breach of the fiduciary duties of the officer or director.  If we or the companies with which the officers and directors
are affiliated both desire to take advantage of an opportunity, then said officers and directors would abstain from negotiating and voting
upon the opportunity.  However, all directors may still individually take advantage of opportunities if we should decline to do so.  Except
as set forth above, we have not adopted any other conflict of interest policy with respect to such transactions.

56

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Audit Committee

The Audit Committee consists of Messrs. David Bolocan, Terry A. Belmont and Nadir Patel (serving as Chairman), each of whom are
“independent”  as  defined  under  section  5605  (a)(2)  of  the  NASDAQ  Listing  Rules.    In  addition,  the  Board  has  determined  that  each
member of the Audit Committee qualifies as an “audit committee financial expert” as defined in the rules of the Securities and Exchange
Commission 
to  a  charter,  which  can  be  viewed  on  our  website
at www.cellbiomedgroup.com (under “Investors”).  The Audit Committee is expected to convene regular meetings following the Annual
Meeting.  The role of the Audit Committee is to:

  The  Audit  Committee  operates  pursuant 

(SEC). 

•  oversee management’s preparation of our financial statements and management’s conduct of the accounting and financial reporting

processes;

•  oversee management’s maintenance of internal controls and procedures for financial reporting;

•  oversee our compliance with applicable legal and regulatory requirements, including without limitation, those requirements relating

to financial controls and reporting;

•  oversee the independent auditor’s qualifications and independence;

•  oversee the performance of the independent auditors, including the annual independent audit of our financial statements;

•  discharge such duties and responsibilities as may be required of the Audit Committee by the provisions of applicable law, rule or

regulation.

A copy of the charter of the Audit Committee is available on our website at www.cellbiomedgroup.com (under “Investors”).

Compensation Committee

The Compensation Committee consists of Chun Kwok Alan Au and Guotong Xu and David Bolocan acting as Chairman, each of whom
are “independent” as defined in section 5605(a)(2) of the NASDAQ Listing Rules.  The Compensation Committee is expected to convene
regular meetings after the Annual Meeting.  The role of the Compensation Committee is to:

•  develop  and  recommend  to  the  Board  the  annual  compensation  (base  salary,  bonus,  stock  options  and  other  benefits)  for  our

President/Chief Executive Officer;

•  review,  approve  and  recommend  to  the  Board  the  annual  compensation  (base  salary,  bonus  and  other  benefits)  for  all  of  our

executives;

•  review,  approve  and  recommend  to  the  Board  the  aggregate  number  of  equity  awards  to  be  granted  to  employees  below  the

executive level;

•  ensure that a significant portion of executive compensation is reasonably related to the long-term interest of our stockholders; and

•  prepare certain portions of our annual Proxy Statement, including an annual report on executive compensation.

A copy of the charter of the Compensation Committee is available on our website at www.cellbiomedgroup.com (under “Investors”).

The Compensation Committee may form and delegate a subcommittee consisting of one or more members to perform the functions of
the Compensation Committee.  The Compensation Committee may engage outside advisers, including outside auditors, attorneys and
consultants,  as  it  deems  necessary  to  discharge  its  responsibilities.    The  Compensation  Committee  has  sole  authority  to  retain  and
terminate  any  compensation  expert  or  consultant  to  be  used  to  provide  advice  on  compensation  levels  or  assist  in  the  evaluation  of
director, President/Chief Executive Officer or senior executive compensation, including sole authority to approve the fees of any expert or
consultant and other retention terms.  In addition, the Compensation Committee considers, but is not bound by, the recommendations of
our Chief Executive Officer or President with respect to the compensation packages of our other executive officers. 

57

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Nominating and Corporate Governance Committee

The Nominating and Corporate Governance Committee, or the “Governance Committee”, shall consist of Messrs. Chun Kwok Alan Au,
Nadir Patel and Terry Belmont serving as Chairman, each of whom are “independent” as defined in section 5605(a)(2) of the NASDAQ
Listing  Rules.  The  Governance  Committee  is  expected  to  convene  regular  meetings  following  the  Annual  Meeting.    The  role  of  the
Governance Committee is to:

•  evaluate from time to time the appropriate size (number of members) of the Board and recommend any increase or decrease;

•  determine  the  desired  skills  and  attributes  of  members  of  the  Board  and  its  committees,  taking  into  account  the  needs  of  the

business and listing standards;

•  establish criteria for prospective members, conduct candidate searches, interview prospective candidates, and oversee programs to

introduce the candidate to us, our management, and operations;

•  review planning for succession to the position of Chairman of the Board and Chief Executive Officer and other senior management

positions;

•  annually recommend to the Board persons to be nominated for election as directors and appointment as members of committees;

•  adopt or develop for Board consideration corporate governance principles and policies; and

•  periodically review and report to the Board on the effectiveness of corporate governance procedures and the Board as a governing

body, including conducting an annual self-assessment of the Board and its standing committees.

A copy of the charter of the Governance Committee is available on our website at www.cellbiomedgroup.com (under “Investors”).

Director Qualifications and Diversity

The Board seeks independent directors who represent a diversity of backgrounds and experiences that will enhance the quality of the
Board’s  deliberations  and  decisions.    Candidates  should  have  substantial  experience  with  one  or  more  publicly  traded  companies  or
should  have  achieved  a  high  level  of  distinction  in  their  chosen  fields.    The  Board  is  particularly  interested  in  maintaining  a  mix  that
includes individuals who are active or retired executive officers and senior executives, particularly those with experience in biomedicine,
medical  and  drug  regulation  in  China,  intellectual  property,  early-stage  companies,  research  and  development,  strategic  planning,
business development, compensation, finance, accounting and banking.

In  evaluating  nominations  to  the  Board  of  Directors,  the  Governance  Committee  also  looks  for  certain  personal  attributes,  such  as
integrity, ability and willingness to apply sound and independent business judgment, comprehensive understanding of a director’s role in
corporate  governance,  availability  for  meetings  and  consultation  on  Company  matters,  and  the  willingness  to  assume  and  carry  out
fiduciary responsibilities.  The Governance Committee took these specifications into account in formulating and re-nominating its present
Board members.

Compliance with Section 16(a) of the Exchange Act

Section 16(a) of the Exchange Act requires the Company’s directors and executive officers, and persons who beneficially own more than
ten percent of a registered class of our equity securities, to file with the SEC initial reports of beneficial ownership and reports of changes
in beneficial ownership of our common stock. The rules promulgated by the SEC under Section 16(a) of the Exchange Act require those
persons  to  furnish  us  with  copies  of  all  reports  filed  with  the  Commission  pursuant  to  Section  16(a).  The  information  in  this  section  is
based solely upon a review of Forms 3, Forms 4, and Forms 5 received by us.

We  believe  that  all  of  the  Company's  executive  officers,  directors  and  10%  stockholders  have  timely  complied  with  their  filing
requirements  during  the  year  ended  December  31,  2014,  except  that  each  of  Au  Chun  Kwok  Alan,  Guo-Tong  Xu  and  Jeffery  H.
Auerbach inadvertently did not timely file one SEC Form 3; Wen Tao Liu inadvertently reported late 2 acquisitions of common stock that
transpired in 2014; Cao (William) Wei inadvertently reported late 3 acquisitions of common stock that transpired in 2014; David Bolocan ;
Andrew Chan inadvertently reported late 4 acquisitions of common stock and 2 acquisitions of stock option that transpired in 2014; Tony
Liu inadvertently reported late one acquisition of common stock and 2 acquisitions of stock option that transpired in 2014; David Bolocan
inadvertently reported late one acquisition of common stock that transpired in 2014.

58

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Code of Business Conduct and Ethics

We have adopted a code of ethics which applies to all our directors, officers and employees and comprises written standards that are
reasonably  designed  to  deter  wrongdoing  and  to  promote  the  behavior  described  in  Item  406  of  Regulation  S-K  promulgated  by  the
SEC.    A  copy  of  our  “Code  of  Business  Conduct  and  Ethics  for  Officers,  Directors  and  Employees”  is  available  on  our  website
at www.cellbiomedgroup.com  (under  “About  Us:  Company  Overview”).    In  the  event  that  we  make  any  amendments  to,  or  grant  any
waivers of, a provision of our Code of Business Conduct and Ethics for Officers, Directors and Employees that applies to the principal
executive officer, principal financial officer or principal accounting officer that requires disclosure under applicable SEC rules, we intend
to disclose such amendment or waiver and the reasons therefor in a Form 8-K or in our next periodic report. 

ITEM 11. EXECUTIVE COMPENSATION

Summary Compensation Table

The following table sets forth for the years ended December 31, 2014 and 2013 compensation awarded to, paid to, or earned by,

Steve Liu (our former CEO), William Cao (our current CEO), Bizuo (Tony) Liu (our current CFO), and Andy Chan (our former CFO).

  Non-Equity

  Nonqualified    
Deferred

  Salary

  Bonus   Awards  

Stock

Option
Awards

Incentive Plan   Compensation  

  Compensation  

Earnings

All Other
  Compensation 

Total

Year

($)

($)

2014    200,004   

($)
-    37,727   

($)

($)

($)

($)

-   

-   

-   

($)
-    237,731 

2013   168,750    33,750   
-   
2014    225,000   

-    472,770   
-   
-   

2013   172,917    34,583   
-   
2014    155,491   

-    664,335   
-    1,141,712   

-   
2013  
2014    220,006   

-   
-   
-   
-    46,200    209,625   

-   
-   

-   
-   

-   
-   

-   
-   

-   
-   

-   
-   

-    675,270 
-    225,000 

-    871,835 
-    1,297,203 

-   
- 
-    475,831 

Name and
Principal Position
Wen Tao
(Steve) Liu,
President and
Chairman of the
Board

Wei (William)
Cao, Chief
Executive
Officer and
Director

Bizuo (Tony)
Liu, Chief
Financial
Officer and
Director

Andrew Chan,
Senior Vice
President,
Corporate
Business
Development

2013   166,667    33,333   

-    210,120   

-   

-   

-    410,120 

Executive Employment Agreements

At  the  closing  of  the  merger  with  CBMG  BVI,  the  Company  entered  into  executive  employment  agreements  with  each  of  Wen  Tao
(Steve)  Liu,  Wei  (William)  Cao  and  Andrew  Chan  (the  “New  Officers”)  dated  February  6,  2013  (each  an  “Employment  Agreement,”
collectively, the “Employment Agreements”). As of August 30, 2013, the Employment Agreements were amended to revise the salaries of
the New Officers to: Wen Tao (Steve) Liu: $225,000; Wei (William) Cao: $200,000; and Andrew Chan: $200,000.  On September 29,
2013,  in  connection  with  their  change  in  positions,  the  Board  further  adjusted  the  salaries  of  Mr.  Liu  and  Mr.  Cao  to  $200,000  and
$225,000, respectively. The New Officers are also eligible to participate in the Company’s Amended and Restated 2011 Incentive Stock
Option Plan (the “Plan”) and receive an option grant thereunder for the purchase of common stock of the Company at the discretion of
the board of directors of the Company (the “Board”). The term of the New Officers’ employment agreements are effective as of February
6,  2013  and  continue  for  three  years  thereafter.  After  the  three  year  term,  if  the  New  Officers  continue  to  be  employed,  they  will  be
employed  on  an  at-will  basis  and  their  agreements  shall  automatically  renew  for  successive  one  year  terms,  until  and  unless  their
employment is terminated.

If  during  the  initial  three  year  period  following  February  6,  2013,  the  New  Officers  are  terminated  for  any  reason  other  than  death,

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
 
 
 
   
   
   
 
 
   
   
 
 
 
   
   
   
   
 
   
   
 
 
 
   
   
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
disability,  Cause  (as  defined  in  their  Employment  Agreements)  or  for  no  good  reason,  the  Company  shall  be  obligated  to:  (i)  pay  a
severance amount equal to one times the New Officer’s base salary; (ii) accelerate and vest in full the New Officer’s stock options; (iii)
subject  to  the  New  Officer’s  election  to  receive  COBRA,  pay  for  the  executive’s  COBRA  premiums  during  the  twelve  month  period
commencing with continuation coverage for the month in which the date of termination occurs.

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If any New Officer’s employment is terminated by the Company, upon or within two years following the date of a Change in Control (as
defined  in  the  Employment  Agreement),  the  Company  will  (i)  pay  the  New  Officer  a  severance  amount  equal  to  two  times  the  New
Officer’s base salary; (ii) accelerate and vest the New Officer’s stock options effective immediately upon the date of termination within the
two year period following the occurrence of a Change in Control; and (iii) subject to the New Officer’s election to receive COBRA, pay for
the New Officer’s COBRA premiums during the twelve month period commencing with continuation coverage for the month in which the
date of termination occurs.

In  connection  with  Tony  Liu’s  appointment  as  Chief  Financial  Officer  in  January  2014,  the  Company  entered  into  an  employment
agreement with Mr. Liu on substantially the same terms as the New Officer Employment Agreements, except that, Mr. Liu will receive an
annual base salary of $210,000.  

EastBridge Sub Employment Agreements with Norman Klein and Keith Wong

In  connection  with  their  termination  of  the  prior  employment  agreements  with  the  Company,  on  February  5,  2013,  Messrs.  Klein  and
Wong entered into a Deferred Compensation Agreement with the Company, pursuant to which the Company agreed to: (i) pay Messrs.
Klein and Wong certain accrued unpaid cash compensation of $459,300 and $676,839, respectively; and (ii) pay on August 31, 2013,
pay to Messrs. Klein and Wong cash bonus payments of $152,577 and $204,723, respectively.

Effective  as  of  February  6,  2013,  Norman  Klein  and  Keith  Wong’s  employment  agreements  with  the  Company  were  terminated.    On
February  6,  2013,  EastBridge  Sub  entered  into  employment  agreements  with  Norman  Klein  and  Keith  Wong  (each  a  “Subsidiary
Employment Agreement,” collectively, the “Subsidiary Employment Agreements”).

Pursuant  to  Mr.  Wong’s  Subsidiary  Employment  Agreement  with  EastBridge  Sub,  Mr.  Wong  is  entitled  to  an  annual  base  salary  of
$240,000.

Pursuant  to  Mr.  Klein’s  Subsidiary  Employment  Agreement  with  EastBridge  Sub,  Mr.  Klein  is  entitled  to  an  annual  base  salary  of
$180,000. Messrs. Wong and Klein were also eligible to participate in and receive awards under the Company’s incentive stock plan.

The Subsidiary Employment Agreements were effective as of February 6, 2013 and were to continue for three years thereafter unless
earlier terminated.

In connection with the discontinuation of the Company’s consulting business, effective July 31, 2014, the Company terminated its
employment agreements with Messrs. Klein and Wong and terminated their services as officers of Eastbridge Sub.  On the same date,
the Company entered into severance agreements with Messrs. Klein and Wong. Pursuant to the terms of the agreements, the Company
agreed to pay severance of $360,000 and $480,000 to Messrs. Klein and Wong, respectively, as well as an additional lump sum of
$4,200 and $12,480, respectively, to cover the equivalent costs of retaining two years of medical coverage under the Company’s current
medical plan for Messrs. Klein and Wong.

Compensation of Directors

Prior to the Merger, the Company compensated directors through options to purchase common stock as consideration for their joining
our Board and/or providing continued services as a director. Directors were not provided with cash compensation, although the Company
would reimburse their expenses.

After the Merger, the Company determined that the annual cash compensation (prorated daily) to be paid to each director shall consist of
$30,000  for  each  independent  director  and  $20,000  for  each  non-independent  director.  In  addition,  each  independent  director  of  the
Board  is  eligible  to  receive  a  non-qualified  option  grant  under  the  Plan,  under  which  such  director’s  initial  option  grant  shall  be  for  a
number  of  shares  of  common  stock  as  set  forth  in  the  Independent  Director  Agreement  for  each  such  director  and  shall  include  such
other terms to be determined by the Board and or its Compensation Committee.

Non-Executive Director Agreement

The Company has and will continue to enter into agreements with independent non-executive directors, under which these directors will
be paid $30,000 per year (prorated daily based on a 360 day year for any portion of the year if he serves for less than a full term) for
services  as  a  director.  Independent  directors  shall  also  be  eligible  to  receive  a  non-qualified  option  grant  under  the  Plan  to  purchase
2,000 shares for each, committee on which the director serves, except that the director is entitled to an additional 3,000 shares, if such
director serves as a chairperson of a committee.  Such options shall vest on the anniversary date of the director’s appointment to the
committee or to his position as committee chair, as the case may be.

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

60

 
 
 
  
 
 
 
 
 
 
 
 
Outstanding Equity Awards At Fiscal Year-End December 31, 2014

Outstanding Equity Awards at Fiscal Year-End

Option awards

Stock awards

Number of
securities
underlying
unexercised
options(#)
exercisable    

Number of
securities
underlying
unexercised
options (#)
unexercisable    

Equityincentive
plan awards:
Number of
securities
underlying
unexercised
unearned
options (#)

Option
exercise
price ($)  

Option
expiration
date

Market
value of
shares of
units of
stock that
have not
vested($)

Equityincentive
plan awards:
Number of
unearned
shares, units
or other rights
that have not
vested (#)

Equityincentive
plan awards:
Market or
payout value of
unearned
shares, units
or other rights
that have not
vested ($)

Number of
shares or
units of
stock that
have not
vested(#)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)

Name

(a)
Wen Tao
(Steve) Liu,
President and
Chairman of
the Board (1)
Wei (William)
Cao, Chief
Executive
Officer and
Director (2)
Wei (William)
Cao, Chief
Executive
Officer and
Director (3)
Andrew Chan,
Senior Vice
President,
Corporate
Business
Development
(4)
Andrew Chan,
Senior Vice
President,
Corporate
Business
Development
(5)
Bizuo (Tony)
Liu, Chief
Financial
Officer and
Director (6)
Bizuo (Tony)
Liu, Chief
Financial
Officer and
Director (7)

89,631     

90,369     

-    $

3.00  2/20/2023   

-     

-     

-     

34,630     

55,370     

-    $

3.00  2/20/2023   

-     

-     

-     

37,500     

52,500     

-    $

5.40  9/30/2023   

-     

-     

-     

28,519    

51,481     

-   $

3.00  2/20/2023   

-     

-     

-     

10,613    

36,387     

-   $

5.61  5/16/2024   

-     

-     

-     

77,917    

177,083     

-   $

5.00  1/3/2024    

-     

-     

-     

3,092    

2,208     

-   $

7.23  3/5/2023   

-    

-    

-    

Jeffery Auerbach (8)   
Terry A. Belmont (9)   

David Bolocan (10)    

Leo Dembinski (11)
Jianping Dai (12)
Jianping Dai (12)
Gerardus
A. Hoogland (13)

4,000 
4,000 
- 
- 
7,000 
- 
940 
883 
7,000 

-     
-     
4,000     
3,000     
-     
7,000     
-     
-     
-     

- 
- 

- 
- 
- 
- 
- 

 $
 $
 $
 $
 $
 $
 $
 $
 $

5.41  10/7/2023   
5.50  12/9/2023   
5.50  12/9/2024   
5.50  11/7/2024   
5.41  10/4/2023   
5.41  10/4/2024   
5.41  10/4/2023   
4.95  3/29/2023   
5.40  9/26/2023   

1,590 

3,710     

- 

 $

5.50  12/9/2023   

- 
- 

- 

- 
- 
- 

- 

- 
- 

- 

- 
- 
- 

- 

- 
- 

- 

- 
- 
- 

- 

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

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Nadir Patel (14)

Chun Kwok Alan Au
(15)
Guotong Xu (16)

-     
-     

-     
-     

5,000     
2,000     

4,000     
2,000     

- 
- 

 $
 $

-    $
-    $

5.00  1/3/2024   
5.00  11/7/2024   

15.62  11/7/2024   
15.62  11/7/2024   

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EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

   
  
  
  
 
   
  
  
  
   
  
  
  
   
  
  
  
 
 
(1)  Represents an option to purchase up to 146,667 shares that were issued on 2/20/2013 with a monthly vesting schedule over a
36  month  period,  an  exercise  price  of  $3.00  and  an  expiration  date  of  2/20/2023  and  an  additional  option  to  purchase  up  to
33,333 shares issued on 2/20/2013 with full vesting on the second year anniversary of the award, an exercise price of $3.00 and
an expiration date of 2/20/2023.

(2)  Represents an option to purchase up to 56,667 shares that were issued on 2/20/2013 with a monthly vesting schedule over a 36
month period, an exercise price of $3.00 and an expiration date of 2/20/2023 and an additional option to purchase up to 33,333
shares  issued  on  2/20/2013  with  full  vesting  on  the  second  year  anniversary  of  the  award,  an  exercise  price  of  $3.00  and  an
expiration date of 2/20/2023.

(3)  Represents an option to purchase up to 90,000 shares that were issued on 9/30/2013 with a monthly vesting schedule over a 36

month period, an exercise price of $5.40 and an expiration date of 3/05/2023.

(4)  Represents an option to purchase up to 46,667 shares that were issued on 2/20/2013 with a monthly vesting schedule over a 36
month period, an exercise price of $3.00 and an expiration date of 2/20/2023 and an additional option to purchase up to 33,333
shares  issued  on  2/20/2013  with  full  vesting  on  the  second  year  anniversary  of  the  award,  an  exercise  price  of  $3.00  and  an
expiration date of 2/20/2023.

(5)  Represents an option to purchase up to 47,000 shares that were issued on 5/16/2014 with a monthly vesting schedule over a 31

month period, an exercise price of $5.61 and an expiration date of 5/16/2024.

(6)  Represents an option to purchase up to 255,000 shares that were issued on 1/3/2014 with a monthly vesting schedule over a 36

month period, an exercise price of $5.61 and an expiration date of 1/3/2024.

(7)  Represents an option to purchase up to 5,300 shares that were issued on 3/5/2013 with a monthly vesting schedule over a 36

month period, an exercise price of $7.23 and an expiration date of 3/5/2023.

(8)  Represents an option to purchase up to 4,000 shares that were issued on 10/7/2013, with full vesting at the one year anniversary

of the grant date, an exercise price of $5.41 and an expiration date of 10/7/2023.

(9)  Represents an option to purchase up to 4,000 shares that were issued on 12/9/2013, with full vesting at the one year anniversary
of  the  grant  date,  an  exercise  price  of  $5.50  and  an  expiration  date  of  12/9/2023  and  an  additional  option  to  purchase  up  to
4,000 shares issued on 12/9/2014 with full vesting at the one year anniversary of the grant date, an exercise price of $5.5 and an
expiration date of 12/9/2024 as well as an additional option to purchase up to 3,000 shares issued on 11/7/2014 with full vesting
at the one year anniversary of the grant date, an exercise price of $5.5 and an expiration date of 11/7/2024.

(10)  Represents an option to purchase up to 7,000 shares that were issued on 10/4/2013, with full vesting at the one year anniversary
of  the  grant  date,  an  exercise  price  of  $5.41  and  an  expiration  date  of  10/4/2023  and  an  additional  option  to  purchase  up  to
7,000 shares that were issued on 10/4/2014, with full vesting at the one year anniversary of the grant date, an exercise price of
$5.41 and an expiration date of 10/4/2024.

(11)  Represents  an  option  to  purchase  up  to  1,590  shares  that  were  issued  on  10/04/2013,  fully  vested  immediately,  an  exercise

price of $5.41 and an expiration date of 10/04/2023. As of December 2014, 650 shares of options had been exercised.

(12)  Represents an option to purchase up to 5,300 shares that were issued on 3/29/2013, with a monthly vesting schedule over a 36
month period, an exercise price of $4.95 and an expiration date of 3/29/2023. The award was amended on 9/26/2013 to 7,000
shares  and  883  already  vested  shares  on  that  date,  with  the  amended  shares  fully  vested  at  the  one  year  anniversary  of  the
grant date, an exercise price of $5.40 and an expiration date of 9/26/2023.

(13)  Represents an option to purchase up to 5,300 shares that were issued on 12/09/2013, with full vesting of 30%, 30% and 40% at

each year anniversary of the grant date for 3 years, an exercise price of $5.50 and an expiration date of 12/09/2023.

(14)  Represents an option to purchase up to 5,000 shares that were issued on 1/3/2014, with full vesting at the one year anniversary
of the grant date, an exercise price of $5 and an expiration date of 1/3/2024 and an additional option to purchase up to 2,000
shares that were issued on 11/7/2014, with full vesting at the one year anniversary of the grant date, an exercise price of $5 and
an expiration date of 11/7/2024.

(15)  Represents an option to purchase up to 4,000 shares that were issued on 11/7/2014, with full vesting at the one year anniversary

of the grant date, an exercise price of $15.62 and an expiration date of 11/7/2024.

(16)  Represents an option to purchase up to 2,000 shares that were issued on 11/7/2014, with full vesting at the one year anniversary

of the grant date, an exercise price of $15.62 and an expiration date of 11/7/2024.

62

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
Non-Equity

  Nonqualified    
Deferred

Option
Awards   Compensation  

Incentive Plan   Compensation  

Earnings

($)

All Other
  Compensation  
($)

Total

($)

2014 DIRECTOR COMPENSATION TABLE

Name

Year

($)

($)

Salary

Bonus

Stock
Awards

($)

Jeffery
Auerbach

Terry A.
Belmont

David
Bolocan

Wei (William)
Cao*

Jianping Dai

Leo
Dembinski

Gerardus A.
Hoogland*

Norm Klein*

Bizuo (Tony)
Liu*

Wen Tao
(Steve) Liu*

Nadir Patel

Keith Wong*

Chun Kwok
Alan Au
Guotong Xu

2014   
2013   

30,000   
7,500   

2014   
2013   

30,000   
2,500   

2014   
2013   

30,000   
7,500   

2014   
2013   
2014   
2013   

20,004   
18,333   
22,500   
25,000   

2014   
2013   

27,500   
30,000   

2014   
2013   
2014   
2013   

20,004   
1,667   
16,667   
16,667   

2014   
2013   

3,334   
25,000   

2014   
2013   
2014   
2013   
2014   
2013   

20,004   
18,333   
30,000   
-   
28,336   
18,334   

2014   
2014   

5,000   
5,000   

-   
-   

-   
-   

-   
-   

-   
-   
-   
-   

-   
-   

-   
-   
-   
-   

-   
-   

-   
-   
-   
-   
-   
-   

-   
-   

($)

($)

-   
-   

-   
-   

-   
19,353   

90,998   
19,742   

-    121,640   
33,869   
-   

-   
-   
-   
-   

-   
-   

-   
-   
-   
-   

-   
-   

-   
-   
-   
-   
-   
-   

-   
-   

-   
-   
-   
37,633   

-   
7,693   

-   
26,158   
-   
-   

-   
33,569   

-   
-   
60,140   
-   
-   
-   

53,304   
26,652   

-   
-   

-   
-   

-   
-   

-   
-   
-   
-   

-   
-   

-   
-   
-   
-   

-   
-   

-   
-   
-   
-   
-   
-   

-   
-   

-   
-   

-   
-   

-   
-   

-   
-   
-   
-   

-   
-   

-   
-   
-   
-   

-   
-   

-   
-   
-   
-   
-   
-   

-   
-   

-   
-   

30,000 
26,853 

-    120,998 
22,242 
-   

-    151,640 
41,369 
-   

-   
-   
-   
-   

-   
-   

-   
-   
-   
-   

-   
-   

-   
-   
-   
-   
-   
-   

-   
-   

20,004 
18,333 
22,500 
62,633 

27,500 
37,693 

20,004 
27,825 
16,667 
16,667 

3,334 
58,569 

20,004 
18,333 
90,140 
- 
28,336 
18,334 

58,304 
31,652 

 *Non-independent directors are paid $20,000 per year

Risk Management in Compensation Policies and Procedures

Due  to  the  Company's  lack  of  cash  flows,  it  has  historically  compensated  its  officers  in  stock  rather  than  paying  a  cash  salary.  By
compensating  these  officers  in  stock,  we  believe  they  have  a  greater  incentive  to  take  steps  to  increase  the  value  of  the  Company's
stock than they would if compensated in cash. As the Company's value is largely based on the value of the equity it receives from its
clients, paying the officers using Company stock may incentivize them to take additional risks in an attempt to increase the value of the
Company's stock.

63

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ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER
MATTERS.

The  following  table  lists  ownership  of  Common  Stock  as  of  February  28,  2015.  The  information  includes  beneficial  ownership  by  (i)
holders  of  more  than  5%  of  parent  Common  Stock,  (ii)  each  of  our  directors  and  executive  officers  and  (iii)  all  of  our  directors  and
executive officers as a group. Except as noted below, to our knowledge, each person named in the table has sole voting and investment
power with respect to all shares of the Company’s Common Stock beneficially owned by them. Except as otherwise indicated below, the
address for each listed beneficial owner is c/o Cellular Biomedicine Group, Inc., 530 University Avenue, #17, Palo Alto, California 94301.

Name and Address of Beneficial Owner

Named Executive Officers and Directors

Wen Tao (Steve) Liu (5)
President and Chairman of the Board

Wei (William) Cao (1)
Chief Executive Officer and Director

Bizuo (Tony) Liu (6)
Chief Financial Officer, Director and Secretary

Andrew Chan (7)
Senior Vice President, Corporate Business Development

Gerardus A. Hoogland (8)
Director

David Bolocan (9)
Director

Terry A. Belmont (10)
Director

Nadir Patel (11)
Director

Chun Kwok Alan Au
Director

Guotong Xu
Director

Shares of
Common
Stock
Beneficially
Owned

Percent
of Class

330,002     

2.88%

369,422     

3.22%

209,931     

1.83%

237,692     

2.07%

* 

* 

* 

* 

1,590     

17,000     

6,224     

5,000     

0       

0       

All Officers and Directors as a Group (11 persons)

1,176,861     

10.27%

5% or more Stockholders

Mission Right Limited (2)

Leung Pak To (3)

Cellular Immunity Tech Ltd. (4)
* Less than 1%

64

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

983,410     

8.58%

781,920     

6.82%

 753,522     

 6.57% 

 
 
 
 
 
   
 
 
   
     
 
   
     
 
 
     
       
 
   
 
     
       
 
   
 
     
       
 
   
 
     
       
 
   
 
     
       
 
   
 
     
       
 
   
 
     
       
 
   
 
     
       
 
   
 
     
       
 
   
 
 
     
       
 
   
 
 
     
       
 
   
 
     
       
 
     
       
 
 
     
       
 
   
 
     
       
 
   
 
     
       
 
   
 
(1) Wei  (William)  Cao  shares  voting  and  dispositive  power  over  the  shares  held  by  W  &  J  Development  Ltd.  with  his  spouse.  Total
shares owned by Mr. Cao includes (i) 222,518 shares directly by him, (ii) 25,145 shares held by W & J Development Ltd., (iii) 74,259
options issued under the 2011 Plan vested/to be vested within 60 days as of February 28, 2015, (iv) 47,500 options vested/to be
vested within 60 days as of February 28, 2015.

(2)

Mission  Right  Limited  is  50%  owned  by  Yusen  Holdings  Limited  and  50%  by  Zeacome  Investment  Limited.  Chan  Boon  Ho  Peter
controls Yusen Holdings. Zeacome Investment Limited is owned by Perfect Touch Technology Inc., which is owned by CST Mining
Group  Limited.  CST  Mining  Group  Limited  is  a  public  company  listed  on  the  Hong  Kong  Stock  Exchange  under  the  ticker  code
“985.” Accordingly, Chan Boon Ho Peter and CST Mining Group Limited beneficially own the shares held by Mission Right Limited.

(3)

Of the 781,920 shares beneficially owned by Mr. Leung, 544,777 are held by Full Moon Resources Limited and 237,143 are held by
Venture Garden Limited.

(4) Cellular Immunity Tech Ltd. is held by 7 companies.   Agreen – Tech Ltd. accounts for 45% of its interest and was owned by Dr. Kou
Zhongxun, who is the employee of the company. Pureland Evergreen Ltd. accounts for 26% of the interest and was owned by Xu
Chengbin,  who  is  the  employee  of  the  company.    Agreen  Cellular  Immunotherapy  Ltd.  accounts  for  10%  of  the  interest  and  was
owned by Zhang Wei.  Cellular Immunotherapy Ltd. was owned by Li Yaohua, who is the employee of the company. Biotechnology
– Tech Ltd. accounts for 5% of the interest and was owned by Wu Pengfei, who is the employee of the company. Heaven Mind Ltd.
accounts for 5% of the interest and was owned by Wu Shanshan, who is the employee of the company.  Index Hong Kong Limited
accounts for 4% of the interest and was owned by Zhang Dong.

(5) Total shares owned by Wen Tao (Steve) Liu includes (i) 190,743 shares of common stock; (ii)139,259 options issued under 2011

Plan vested/to be vested within 60 days as of February 28, 2015.

(6) Total  shares  owned  by  Bizuo  (Tony)  Liu  includes  (i)  100,000  shares  of  common  stock;  (ii)3,681  options  issued  under  2011  Plan
vested/to be vested within 60 days as of February 28, 2015; (iii)106,250 options issued under 2013 Plan vested/to be vested within
60 days as of February 28, 2015.

(7) Total  shares  owned  by  Andrew  Chan  includes  (i)  153,978  shares  of  common  stock;  (ii)67,037  options  issued  under  2011  Plan
vested/to be vested within 60 days as of February 28, 2015; (iii)16,677 options issued under 2013 Plan vested/to be vested within
60 days as of February 28, 2015.

(8) Total  shares  owned  by  Gerardus  Hoogland  includes  1,590  options  issued  under  2013  Plan  vested  as  of  February  28,  2015.  Mr.
Hoogland was nominated to the Board pursuant to the terms of an advisory agreement with Healthcrest AG dated August 23, 2013.
Mr.  Hoogland  is  chief  executive  officer  of  Healthcrest.    Healthcrest  is  100%  owned  by  Jacesa  Investments  Ltd,  which  is  100%
owned  by  Rosetrust  Nominees  Ltd.  In  addition  to  the  1,590  vested  options  held  directly  by  Mr.  Hoogland,  Healthcrest  and  its
affiliates  beneficially  own  an  aggregate  of  422,936  shares  of  CBMG  common  stock,  of  which  119,000  shares  are  held  in
Healthcrest’s  name.    Except  for  the  options  issued  as  compensation  for  services  as  a  director  of  CBMG,  Mr.  Hoogland  disclaims
beneficial ownership of all of the CBMG shares attributed to Healthcrest and its affiliates.

(9) Total shares owned by David Bolocan includes (i) 10,000 shares of common stock; (ii) 7,000 options issued under 2013 Plan vested

as of February 28, 2015.

(10) Total  shares  owned  by  Terry  A.  Belmont  includes  (i)  2,224  shares  of  common  stock;  (ii)  4,000  options  issued  under  2013  Plan

vested as of February 28, 2015.

(11) Total shares owned by Nadir Patel includes 5,000 options issued under 2013 Plan vested as of February 28, 2015.

65

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ITEM 13. CERTAIN RELATIONSHIPS, RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE.

At  the  closing  of  the  merger,  the  Company  entered  into  executive  employment  agreements  with  each  of  Wen  Tao  (Steve)  Liu,  Wei
(William) Cao and Andrew Chan dated February 6, 2013, as amended (each an “Employment Agreement,” collectively, the “Employment
Agreements”).    For  further  information  about  such  Employment  Agreements,  see  the  discussion  under  the  heading  “Executive
Employment Agreements” on page 21, which is hereby incorporated by reference.

On August 23, 2013, the Company entered into an Advisory Agreement with HealthCrest AG, a Switzerland company (“HealthCrest”),
pursuant to which the Company engaged HealthCrest as a non-exclusive corporate and business development advisor. Mr. Geradrdus
A.  Hoogland,  a  director  of  the  Company,  is  the  Chief  Executive  Officer  of  HealthCrest.  In  consideration  of  the  services  provided  by
HealthCrest, the Company will issue to HealthCrest 119,000 shares of the Company’s common stock, which will vest over 28 months.
The  Company  may  repurchase  the  unvested  shares  at  a  price  of  $6.70  per  share  upon  material  breach  of  the  terms  of  the  Advisory
Agreement on the part of HealthCrest.  HealthCrest will also be entitled to certain transaction-based compensation under the Advisory
Agreement. The term of the Agreement is between September 1, 2013 and December 31, 2015, provided either party may terminate the
agreement upon 30 days written notice after November 29, 2013.

Pursuant  to  Mr.  Wong’s  Subsidiary  Employment  Agreement  with  EastBridge  Sub,  Mr.  Wong  is  entitled  to  an  annual  base  salary  of
$240,000.

Pursuant  to  Mr.  Klein’s  Subsidiary  Employment  Agreement  with  EastBridge  Sub,  Mr.  Klein  is  entitled  to  an  annual  base  salary  of
$180,000. Messrs. Wong and Klein were also eligible to participate in and receive awards under the Company’s incentive stock plan.

The Subsidiary Employment Agreements were effective as of February 6, 2013 and were to continue for three years thereafter unless
earlier terminated.

In  connection  with  the  discontinuation  of  the  Company’s  consulting  business,  effective  July  31,  2014,  the  Company  terminated  its
employment agreements with Messrs. Klein and Wong and terminated their services as officers of Eastbridge Sub.  On the same date,
the Company entered into severance agreements with Messrs. Klein and Wong. Pursuant to the terms of the agreements, the Company
agreed  to  pay  severance  of  $360,000  and  $480,000  to  Messrs.  Klein  and  Wong,  respectively,  as  well  as  an  additional  lump  sum  of
$4,200 and $12,480, respectively, to cover the equivalent costs of retaining two years of medical coverage under the Company’s current
medical plan for Messrs. Klein and Wong.

As of December 31, 2014 and 2013 the accrued compensation liability to the officers was $-0- and $105,000, respectively.  

The  Company  received  advances  from  Mr.  Cao,  Mr.  Wong  and  Mr.  Klein,  its  current  CEO  and  former  CEO  and  CFO,  respectively,
during the course of business at a rate of 4.5% interest which is the federal long term interest rate.  As of December 31, 2014 and 2013,
advances payable to Mr. Cao were $6,037 and $7,194, respectively.  As of December 31, 2013, advances payable to Mr. Wong were
$8,500.    As  of  December  31,  2013  advances  payable  to  Mr.  Klein  were  $22,090.    As  of  December  31,  2014  no  amounts  remained
payable to Mr. Wong or Mr. Klein.

The Company received income from the Subsidiaries of Global Health for cell kits with cell processing and storage for the year ended
December 31, 2014 and 2013, of approximately $179,000 and $204,900, respectively.  This accounts for the entire fiscal year revenue of
the Biomedicine segment.

Except as disclosed herein, there have been no transactions or proposed transactions in which the amount involved exceeds $120,000
for  the  last  two  completed  fiscal  years  in  which  any  of  our  directors,  executive  officers  or  beneficial  holders  of  more  than  5%  of  the
outstanding shares of common stock, or any of their respective relatives, spouses, associates or affiliates, has had or will have any direct
or material indirect interest.

Review, Approval or Ratification of Transactions with Related Persons

The  Company’s  Board  of  Directors  reviews  issues  involving  potential  conflicts  of  interest,  and  reviews  and  approves  all  related  party
transactions,  including  those  required  to  be  disclosed  as  a  “related  party”  transaction  under  applicable  federal  securities  laws.    The
Board has not adopted any specific procedures for conducting reviews of potential conflicts of interest and considers each transaction in
light of the specific facts and circumstances presented.  However, to the extent a potential related party transaction is presented to the
Board,  the  Company  expects  that  the  Board  would  become  fully  informed  regarding  the  potential  transaction  and  the  interests  of  the
related party, and would have the opportunity to deliberate outside of the presence of the related party.  The Company expects that the
Board would only approve a related party transaction that was in the best interests of, and fair to, the Company, and further would seek
to  ensure  that  any  completed  related  party  transaction  was  on  terms  no  less  favorable  to  the  Company  than  could  be  obtained  in  a
transaction with an unaffiliated third party.

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
  
 
 
 
 
 
 
 
 
 
66

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

Director Independence

 In determining the independence of our directors, the Board applied the definition of “independent director” provided under the listing
rules  of  The  NASDAQ  Stock  Market  LLC  (“NASDAQ”).  Pursuant  to  these  rules,  and  after  considering  all  relevant  facts  and
circumstances, the Board affirmatively determined that Dr. Jianping Dai and Messrs. Jeffrey Auerbach, David Bolocan, Terry A. Belmont
and Nadir Patel, each of whom are now serving on the Board and are continuing to serve their terms, are each independent within the
definition of independence under the NASDAQ rules.  Wen Tao (Steve) Liu, Wei (William) Cao, Keith Wong and Gerardus A. Hoogland
are not independent directors.  

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

The Company paid or accrued the following fees in each of the prior two fiscal years to its principal accountants, BDO China Shu Lun
Pan Certified Public Accountant, LLP, Dahua CPA Co., Ltd., Taravan, Askelson & Company, LLP and BDO USA, LLP:

Audit fees
BDO USA, LLP
BDO China Shu Lun Pan Certified Public Accountant, LLP
Dahua CPA Co., Ltd.
Taravan, Askelson & Company
Total of audit fees

Year ended
December 31,
2014

Year ended
December 31,
2013

217,256 
118,049 
3,257 
- 
338,562 

200,000 
43,578 
23,726 
107,293 
374,597 

Audit fees include the aggregate fees incurred for services rendered for the audit of the annual financial statements and for the review of
the financial statements included in Reports on Form 10-Q.

Audit related fees include the aggregate fees billed for assurance services that are reasonably related to the performance of the audit or
review of the financial statements that are not included in the audit fees reported above.  For the years ended December 31, 2014 and
2013 the Company did not have any audit related fees.

As  part  of  its  responsibility  for  oversight  of  the  independent  registered  public  accountants,  the  Board  has  established  a  pre-approval
policy  for  engaging  audit  and  permitted  non-audit  services  provided  by  our  independent  registered  public  accountants.  In  accordance
with this policy, each type of audit, audit-related, tax and other permitted service to be provided by the independent auditors is specifically
described and each such service, together with a fee level or budgeted amount for such service, is pre-approved by the Board. All of the
services provided by our independent registered public accountants described above were approved by our Board.

Our  principal  accountants  did  not  engage  any  other  persons  or  firms  other  than  the  principal  accountant’s  full-time,  permanent
employees.

The  Board  has  received  and  reviewed  the  written  disclosures  and  the  letter  from  the  independent  registered  public  accounting  firm
required by Audit Standard No. 16 (Communications with Audit Committees) has discussed with its auditors its independence from the
Company. The Board has considered whether the provision of services other than audit services is compatible with maintaining auditor
independence.

67

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
 
 
 
   
 
 
   
     
 
   
     
 
  
  
  
  
  
  
  
  
  
  
 
  
 
 
 
 
ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES.

PART IV

Exhibit
Number
2.1
2.2
2.3
2.4
2.5
3.1
3.2
4.1
4.2
4.3
4.4
4.5
4.6
4.7
10.1

10.2

10.3
10.4

10.5
10.6
10.7
10.8
10.9
10.10

  Description
  Plan of reorganization and exchange agreement (1)
  Agreement and Plan of Merger, dated November 13, 2012 (17)
  Amendment No. 1 to Agreement and Plan of Merger, dated January 15, 2013 (18)
  Amendment No. 2 to Agreement and Plan of Merger, dated January 31, 2013 (19)
  Amendment No. 3 to Agreement and Plan of Merger, dated February 5, 2013 (20)
  Articles of Incorporation of Cellular Biomedicine Group, Inc., filed herewith.
  Corporate bylaws for Cellular Biomedicine Group, Inc., filed herewith.
  Form of lock-up agreement (1)
  2007 Stock Incentive Plan, dated June 14, 2007 (3)
  2008 Employees and Consultants Stock Option Plan, dated August 20, 2008 (8)
  2009 Stock Option Plan (10)
  2011 Incentive Stock Option Plan (22)
  Amended and Restated 2011 Incentive Stock Option Plan (23)
  2013 Incentive Plan (26)
  Consulting Employment Agreement between EastBridge Investment Group Corporation and Keith Wong dated June 1,

2005 (1)

  Consulting Employment Agreement between EastBridge Investment Group Corporation and Norm Klein dated June 1,

2005 (1)

  Listing Agreement signed with Amonics Limited, dated November 23, 2006 (English translation) (2)
  Listing Agreement signed with Tianjin Hui Hong Heavy Steel Construction Co., Ltd, dated December 3, 2006 (English

translation) (2)

  Listing Agreement signed with NingGuo Shunchang Machinery Co., Ltd., dated January 6, 2007 (English translation) (2)
  Listing Agreement with Hefe Ginko Real Estate Company, Ltd., dated July 24, 2007 (English translation) (4)
  Share Exchange Agreement with AREM Wine Pty, Ltd., dated September 21, 2007 (5)
  Listing and Consultant Agreement with AREM Wine Pty, Ltd., dated September 27, 2007 (6)
  Listing Agreement with Beijing Zhong Zhe Huang Holding Company, Ltd., dated October 4, 2007 (English translation) (7)
  Listing Agreement with Qinhuangdao Huangwei Pharmaceutical Company Limited, dated December 29, 2007 (English

translation) (12)

10.11

  US Listing Agreement with Anhui Wenda Educational & Investment Management Corporation, dated April 12, 2008

10.12
10.13
10.14

10.15
10.16
10.17

(English translation) (12)

  Stock Purchase Agreement with Ji-Bo Pipes & Valves Company, dated September 21, 2008 (9)
  Stock Purchase Agreement with Aoxing Corporation, dated September 21, 2008 (9)
  US Listing Agreement with Foshan Jinkuizi Technology Limited Company, dated September 22, 2008 (English translation)

(12)

  Letter Agreement with Alpha Green Energy Limited, dated February 18, 2009 (12)
  Listing Agreement with AREM Pacific Corporation, dated April 30, 2009 (12)
  Change in Terms Agreement between EastBridge Investment Group Corporation and Goldwater Bank, N.A. dated May 6,

2009 (12)

68

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
Exhibit
Number
10.18

10.19
10.20

10.21
10.22
10.23

10.24
10.25
10.26
10.27
10.8
10.29
10.30
10.31
10.32
10.33
10.34

  Description

  Listing Agreement with SuZhou KaiDa Road Pavement Construction Company Limited, dated November 3, 2009 (English

translation) (12)

  Listing Agreement with Long Whole Enterprises, Ltd., dated November 28, 2009 (English translation) (12)
  Listing Agreement with Beijing Tsingda Century Education Investment and Consultancy Limited, dated December 24, 2009

(English translation) (12)

  Listing Agreement with StrayArrow International Limited, dated April 11, 2010 (English translation) (13)
  Listing Agreement with Hangzhou Dwarf Technology Ltd., dated September 26, 2010 (English translation) (14)
  Bridge Capital Raise Agreement with FIZZA, LLC, dated December 1, 2010 (confidential treatment requested for redacted

portions) (15)

  Stock Purchase Agreement with An Lingyan, dated December 14, 2012 (1)
  Form of Listing Agreement (16)
  Tsingda Stock Purchase Agreement dated as of December 17, 2012 (16)
  Employment Agreement with Wen Tao (Steve) Liu, dated February 6, 2013 (26)
  Employment Agreement with Wei (William) Cao, dated February 6, 2013 (26)
  Employment Agreement with Andrew Chan, February 6, 2013 (26)
  Form of Director Agreement*
  Amendment to Employment Agreement with Wen Tao (Steve) Liu, dated August 20, 2013 (26)
  Amendment to Employment Agreement with Wei (William) Cao, dated August 20, 2013 (26)
  Amendment to Employment Agreement with Andrew Chan, dated August 20, 2013 (26)(
  Advisory Services Agreement, dated August 23, 2013, by and between Cellular Biomedicine Group Inc. and HealthCrest

AG (26)

10.35

  Purchase Agreement, dated September 10, 2013, by and between Cellular Biomedicine Group (Shanghai) Ltd. and Fisher

Scientific Worldwide (Shanghai) Co., Ltd.(26)

10.36

  Technical Service Contract, dated September 22, 2013, by and between Cellular Biomedicine Group (Shanghai) Ltd. and

National Engineering Research Center of Tissue Engineering. (26)

10.37

  Clinical Trial Agreement, dated November 6, 2013, by and between Cellular Biomedicine Group (Shanghai) Ltd. and Renji

Hospital (26)

10.38

  Clinical Trial Agreement, dated December 20, 2013, by and between Cellular Biomedicine Group (Shanghai) Ltd. and

China Armed Police General Hospital (26)

10.40
10.41
14.1
21.1
23.1
31.1
31.2
32
101.INS*
101.SCH*
101.CAL*
101.DEF*
101.LAB*
101.PRE*

  Form of Subscription Agreement (24)
  Employment Agreement with Bizuo (Tony) Liu, dated January 3, 2014 (25)
  Code of Ethics for EastBridge Investment Group Corporation (1)
  Subsidiaries of the Company (12)
  Consent of BDO USA LLP*
  Certification Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 - Chief Executive Officer, *
  Certification Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 - Chief Financial Officer, *
  Certifications Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, furnished herewith.
  XBRL Instance Document
  XBRL Taxonomy Extension Schema Document
  XBRL Taxonomy Extension Calculation Linkbase Document
  XBRL Taxonomy Extension Definition Linkbase Document
  XBRL Taxonomy Extension Label Linkbase Document
  XBRL Taxonomy Extension Presentation Linkbase Document

*      Filed herewith.
———————
1.

Incorporated by reference to the Registration Statement on Form 10-SB filed with the Securities and Exchange Commission on
October 30, 2006 (File No. 000-52282)

2.

Incorporated by reference to the Registration Statement on Form 10-SB/A filed with the Securities and Exchange Commission on
February 27, 2007 (File No. 000-52282)

69

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
3.

4.

5.

6.

7.

8.

9.

Incorporated by reference to the Registration Statement on Form S-8 filed with the Securities and Exchange Commission on June
19, 2007 (File No. 333-143878)

Incorporated by reference to the Form 8-K filed with the Securities and Exchange Commission on July 20, 2007 (File No. 000-
52282)

Incorporated by reference to the Form 8-K filed with the Securities and Exchange Commission on September 25, 2007 (File No.
000-52282)

Incorporated by reference to the Form 8-K filed with the Securities and Exchange Commission on October 1, 2007 (File No. 000-
52282)

Incorporated by reference to the Form 8-K filed with the Securities and Exchange Commission on October 9, 2007 (File No. 000-
52282)

Incorporated by reference filed with the Registration Statement on Form S-8 filed with the Securities and Exchange Commission on
August 22, 2008 (File No. 333-153129)

Incorporated by reference to the Form 8-K filed with the Securities and Exchange Commission on October 22, 2008 (File No. 000-
52282)

10.

Incorporated by reference to the Registration Statement on Form S-8 filed with the Securities and Exchange Commission on April
15, 2009 (File No. 333-158583)

11.

Incorporated by reference to the Form 8-K/A filed with the Securities and Exchange Commission on December 12, 2013 (File No.
000-52282)

12.

Incorporated by reference to the Form 10-K filed with the Securities and Exchange Commission on April 15, 2010 (File No. 000-
52282)

13.

 Incorporated by reference to the Form 8-K filed with the Securities and Exchange Commission on July 14, 2010 (File No. 000-
52282)

14.

Incorporated by reference to the Form 8-K filed with the Securities and Exchange Commission on November 12, 2010 (File No. 000-
52282

15.

Incorporated by reference to the Form 8-K filed with the Securities and Exchange Commission on December 7, 2010 (File No. 000-
52282)

16.

Incorporated by reference to the Form 10-K filed with the Securities and Exchange Commission on June 18, 2013 (File No. 000-
52282)

17.

Incorporated by reference to the Form 8-K filed with the Securities and Exchange Commission on November 20, 2012 (File No. 000-
52282)

18.

Incorporated by reference to the Form 8-K filed with the Securities and Exchange Commission on January 22, 2013 (File No. 000-
52282)

19.

Incorporated by reference to the Form 8-K filed with the Securities and Exchange Commission on February 4, 2013 (File No. 000-
52282)

20.

Incorporated by reference to the Form 8-K filed with the Securities and Exchange Commission on February 12, 2013 (File No. 000-
52282)

21.

Incorporated by reference to the Form 8-K filed with the Securities and Exchange Commission on January 3, 2012 (File No. 000-
52282)

22.

Incorporated by reference to the Registration Statement on Form S-8 filed with the Securities and Exchange Commission on March
7, 2012 (File No. 333-179974)

23.

Incorporated by reference to the Form 10-K filed with the Securities and Exchange Commission on April 4, 2013 (File No. 000-
52282)

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
24.

Incorporated by reference to the Form 8-K filed with the Securities and Exchange Commission on December 16, 2013 (File No. 000-
52282)

25.

Incorporated by reference to the Form 8-K filed with the Securities and Exchange Commission on January 3, 2014 (File No. 000-
52282)

26.

Incorporated by reference to the Form 10-K filed with the Securities and Exchange Commission on April 15, 2014 (File No. 000-
52282)

70

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to
be signed on its behalf by the undersigned, there unto duly authorized.

SIGNATURES

Registrant

Date: March  31, 2015

Date: March 31, 2015

Cellular Biomedicine Group, Inc.

/s/ Wei (William) Cao

By:
  Wei (William) Cao

Chief Executive Officer
(Principal Executive Officer)

By:

/s/Bizuo (Tony) Liu
Bizuo (Tony) Liu
Chief Financial Officer and Secretary
(Principal Financial and Accounting Officer)

 Pursuant to the requirements of the Exchange Act, this report has been signed below by the following persons on behalf of the

Company and in the capacities and on the dates indicated.

Signature

Title

Date

/s/ Wen Tao (Steve) Liu
Wen Tao (Steve) Liu

/s/ Wei (William) Cao
Wei (William) Cao

/s/ Bizuo (Tony) Liu
Bizuo (Tony) Liu

/s/ Andrew Chan
Andrew Chan

/s/ Terry A. Belmont
Terry A. Belmont

/s/ David Bolocan
David Bolocan

/s/ Gerardus A. Hoogland
Gerardus A. Hoogland

/s/ Nadir Patel
Nadir Patel

/s/ Chun Kwok Alan Au
Chun Kwok Alan Au

/s/Guotong Xu
Guotong Xu

  Chairman of the Board of Directors and President – North America

  March 31, 2015

  Chief Executive Officer and Director
  (principal executive officer)

  Chief Financial Officer and Secretary
  (principal financial and accounting officer)

  March 31, 2015

  March 31, 2015

  Senior Vice President, Corporate Business Development

  March 31, 2015

  Director

  Director

  Director

  Director

  Director

  Director

71

  March 31, 2015

  March 31, 2015

  March 31, 2015

  March 31, 2015

  March 31, 2015

  March 31, 2015

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
 
   
   
   
 
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
   
   
   
   
 
 
CELLULAR BIOMEDICINE GROUP, INC.

TABLE OF CONTENTS

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

CONSOLIDATED FINANCIAL STATEMENTS:

Consolidated Balance Sheets at December 31, 2014 and 2013

Consolidated Statements of Operations and Comprehensive Loss for the years ended December 31, 2014 and 2013    

Consolidated Statements of Stockholders' Equity for the years ended December 31, 2014 and 2013

Consolidated Statements of Cash Flows for the years ended December 31, 2014 and 2013

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Page

F-2 

F-3 

F-4 

F-5 

F-6 

F-7 

F-1

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
   
 
     
 
   
  
 
   
  
   
 
   
  
 
   
  
   
 
   
  
   
 
   
  
   
 
 
 
Report of Independent Registered Public Accounting Firm

Board of Directors and Stockholders
Cellular Biomedicine Group, Inc.
Palo Alto, California

We have audited the accompanying consolidated balance sheet of Cellular Biomedicine Group, Inc. (the “Company”) as of December
31, 2014 and 2013, and the related consolidated statements of operations, comprehensive loss, changes in equity, and cash flows for
the years then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express
an opinion on these financial statements based on our audit.

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those
standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of
material  misstatement.  The  Company  is  not  required  to  have,  nor  were  we  engaged  to  perform,  an  audit  of  its  internal  control  over
financial reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures
that  are  appropriate  in  the  circumstances,  but  not  for  the  purpose  of  expressing  an  opinion  on  the  effectiveness  of  the  Company’s
internal  control  over  financial  reporting.  Accordingly,  we  express  no  such  opinion.  An  audit  also  includes  examining,  on  a  test  basis,
evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and 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.

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of the
Company at December 31, 2014 and 2013, and the results of its operations and its cash flows for the years then ended in conformity
with accounting principles generally accepted in the United States of America.

Phoenix, Arizona
March 31, 2015

F-2

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
 
 
CELLULAR BIOMEDICINE GROUP, INC.
(FORMERLY EASTBRIDGE INVESTMENT GROUP CORPORATION)
CONSOLIDATED BALANCE SHEETS

  December 31,     December 31,  

2014

2013

 $ 14,770,584 
141,029 
135,957 
372,249 
565,299 
110,347 
   16,095,465 

 $ 7,175,215 
10,581 
78,521 
119,119 
56,911 
134,661 
7,575,008 

6,886,033 
1,280,410 
7,678,789 
   11,156,676 
587,729 
 $ 43,685,102 

5,105,891 
1,014,805 
3,299,566 
601,456 
- 
 $ 17,596,726 

 $

 $

426,917 
2,074,384 
814,288 
36,254 
724,479 
4,076,322 

213,891 
503,717 
1,164,747 
67,999 
251,299 
2,201,653 

452,689 
4,529,011 

- 
2,201,653 

- 

- 

7,383 
10,990 
   75,467,316 
   37,861,593 
   (37,890,590)    (22,415,979)
(57,924)
   15,395,073 

1,568,375 
   39,156,091 

 $ 43,685,102 

 $ 17,596,726 

 Assets

Cash and cash equivalents
Accounts receivable
Other receivable
Inventory
Prepaid expenses
Other current assets

Total current assets

Investments
Property, plant and equipment, net
Goodwill
Intangibles, net
Long-term prepaid expenses and other assets

Total assets (1)

Liabilities and Stockholders' Equity

Liabilities:

Accounts payable
Accrued expenses
Tax payable
Advances payable to related party
Other current liabilities

Total current liabilities

Other non-current liabilities

Total liabilities (1)

Commitments and Contingencies

Stockholders' equity:

Preferred stock, par value $.001, 50,000,000 shares
authorized; none issued and outstanding as of

    December 31, 2014 and 2013, respectively

Common stock, par value $.001, 300,000,000 shares authorized;
10,990,335 and 7,382,797 issued and outstanding
    as of December 31, 2014 and 2013, respectively

Additional paid in capital

    Accumulated deficit
    Accumulated other comprehensive income (loss)

Total stockholders' equity

Total liabilities and stockholders' equity

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
   
 
 
   
     
 
   
     
 
  
  
  
  
  
  
  
  
  
  
  
 
   
      
  
  
  
  
  
  
  
  
  
  
 
   
      
  
   
      
  
 
   
      
  
   
      
  
  
  
  
  
  
  
  
  
  
  
 
   
      
  
  
  
  
  
 
   
      
  
   
      
  
 
   
      
  
   
      
  
 
   
      
  
   
      
  
   
      
  
  
  
 
   
      
  
   
      
  
   
      
  
  
  
  
  
 
   
      
  
 
(1)

The  Company’s  consolidated  assets  as  of  December  31,  2014  and  2013  included  $5,508,459  and  $1,031,350,  respectively,  of
assets of variable interest entities, or VIEs, that can only be used to settle obligations of the VIEs.  Each of the following amounts
represent  the  balances  as  of  December  31,  2014  and  2013,  respectively.    These  assets  include  cash  and  cash  equivalents  of
$3,496,678  and  $9,100;  accounts  receivable  of  $141,029  and  $0;  other  receivables  of  $127,280  and  $50,383;  inventory  of
$215,152 and $26,526; prepaid expenses of $193,613 and $33,015; other current assets of $109,777 and $84,661; property, plant
and equipment, net, of $1,055,648 and $772,872; and intangibles of $42,779 and $54,793; long-term prepaid expenses and other
assets of $126,503 and $0.  The Company’s consolidated liabilities as of December 31, 2014 and 2013 included $1,434,826 and
$387,703,  respectively,  of  liabilities  of  the  VIEs  whose  creditors  have  no  recourse  to  the  Company.      These  liabilities  include
accounts payable of $10,572 and $24,868; other payables of $714,309 and $268,301; payroll accrual of $273,599 and $74,384;
and tax payable of $0 and $20,150 and other non-current liabilities of $436,346 and $0. See further description in Note 6, Variable
Interest Entity.

The accompanying notes are an integral part of these consolidated financial statements.

F-3

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
CELLULAR BIOMEDICINE GROUP, INC.
(FORMERLY EASTBRIDGE INVESTMENT GROUP CORPORATION)
CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS

Net sales and revenue

Operating expenses:
Cost of sales
General and administrative
Selling and marketing
Research and development
Impairment of investments
         Total operating expenses
Operating loss

Other income (expense):
Interest income
Other income (expense)
        Total other income (expense)
Loss from continuing operations before taxes

Income tax provision
Loss from continuing operations
Loss on discontinued operations, net of tax
Net loss
Other comprehensive income (loss):
Cumulative translation adjustment
Unrecognized gain (loss) on investments
Total other comprehensive income (loss):
Comprehensive loss

Earnings (loss) per share for continuing operations:
  Basic

  Diluted

Earnings (loss) per share discontinued operations:
  Basic

  Diluted

Earnings (loss) per share net loss:
  Basic

  Diluted

Weighted average common shares outstanding:
  Basic

  Diluted

For the Year Ended
December 31,

2014

2013

 $

564,377 

 $

204,914 

296,212 
213,243 
9,314,143 
8,413,251 
57,670 
280,595 
1,890,506 
2,671,932 
- 
1,427,840 
   13,006,861 
   11,558,531 
   (12,442,484)    (11,353,617)

15,043 
71,982 
87,025 

1,294 
(6,196)
(4,902)
   (12,355,459)    (11,358,519)

- 

- 
   (12,355,459)    (11,358,519)
(2,438,514)
 $ (15,474,611)  $ (13,797,033)

(3,119,152)   

15,254 
1,611,045 
1,626,299 

78,650 
(198,200)
(119,550)
 $ (13,848,312)  $ (13,916,583)

 $

 $

 $

 $

 $

 $

(1.43)  $

(1.43)  $

(1.96)

(1.96)

(0.36)  $

(0.36)  $

(0.42)

(0.42)

(1.79)  $

(1.79)  $

(2.38)

(2.38)

8,627,094 

5,792,888 

8,627,094 

5,792,888 

The accompanying notes are an integral part of these consolidated financial statements.

F-4

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
 
 
 
 
 
   
 
 
   
     
 
 
   
      
  
   
      
  
  
  
  
  
  
  
  
  
  
  
 
   
      
  
   
      
  
  
  
  
  
  
  
 
   
      
  
  
  
  
     
  
  
  
  
  
  
  
 
   
      
  
 
 
   
      
  
 
 
   
      
  
     
  
 
   
      
  
 
  
  
  
  
 
 
 
CELLULAR BIOMEDICINE GROUP, INC.
(FORMERLY EASTBRIDGE INVESTMENT GROUP CORP.)
CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY

Common Stock

Preferred Stock

    Additional

    Accumulated    

Accumulated Other
Comprehensive

Shares

    Amount

Shares    

Amount

Paid in
Capital

Deficit

    Income(Loss)   

Total

   3,710,560   $

3,711    

-   $

-   $14,710,002   $ (8,618,946)  $

61,626 

 $ 6,156,393 

231,384    

231    

-    

-     1,156,868    

   1,434,778    

1,435    

-    

-     8,990,956    

93,416    

93    

-    

-    

736,559    

   1,570,299    

1,571     

-     

-     9,780,223    

342,360    

342    

-    

-     1,694,340    

-    

-    

-    

-    

255,993    

-    

-    

-    

-    

536,652    

-    

-    

-    

-    

-    

-    

-    

-    

-    

-    

   7,382,797    

7,383    

-    

-    

-    

-    

-    

-     (13,797,033)   

- 

   (13,797,033)

-     37,861,593     (22,415,979)   

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

1,157,099 

8,992,391 

736,652 

9,781,794 

1,694,682 

255,993 

536,652 

(198,200)   

(198,200)

78,650 

78,650 

(57,924)    15,395,073 
. 

- 

   11,121,956 

- 

- 

- 

- 

- 

- 

578,981 

207,201 

106,392 

1,636,311 

19,387 

7,999,996 

   1,686,566    

1,686    

-    

-     11,120,270    

43,760    

44    

-    

-    

578,937    

13,413    

13    

-    

-    

207,188    

13,862    

14    

-    

-    

106,378    

-    

-    

-    

-     1,636,311    

3,650    

4    

-    

-    

19,383    

   1,017,765    

1,018    

-    

-     7,998,978    

- 

- 

- 

- 

- 

- 

- 

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

Balance at December
31, 2012

Common stock
issued for services

Common stock
issued with PPM

Stock based
compensation

Reverse merger with
EastBridge

Contingent stock
issuance

Accrual of restricted
stock grants

Accrual of stock
options

Unrecognized loss on
investments

Foreign currency
translation

Net loss
Balance at December
31, 2013

Common stock
issued with PPM

Common stock
issued for services

Stock based
compensation

Accrual of restricted
stock grants

Accrual of stock
options

Exercise of stock
options

Exercise of warrant
issued in PPM

 
 
 
 
   
     
     
     
     
     
   
 
 
 
   
 
 
 
   
   
   
 
 
   
     
     
     
     
     
     
     
 
 
   
      
      
      
      
      
      
      
  
  
  
  
 
   
      
      
      
      
      
      
      
  
  
  
 
   
      
      
      
      
      
      
      
  
  
  
  
 
   
      
      
      
      
      
      
      
  
  
  
 
   
      
      
      
      
      
      
      
  
  
  
  
 
   
      
      
      
      
      
      
      
  
  
  
  
 
   
      
      
      
      
      
      
      
  
  
  
  
 
   
      
      
      
      
      
      
      
  
  
  
 
   
      
      
      
      
      
      
      
  
  
  
  
 
   
      
      
      
      
      
      
      
  
  
 
   
      
      
      
      
      
      
      
  
 
   
      
      
      
      
      
      
      
  
  
  
  
 
   
      
      
      
      
      
      
      
  
  
  
  
 
   
      
      
      
      
      
      
      
  
  
  
  
 
   
      
      
      
      
      
      
      
  
  
  
  
 
   
      
      
      
      
      
      
      
  
  
  
  
 
   
      
      
      
      
      
      
      
  
  
  
Common stock
issued for acquisition   

Unrecognized gain on
investments

Foreign currency
translation

Net loss
Balance at December
31, 2014

828,522    

828    

-    

-     15,938,278    

- 

- 

   15,939,106 

-    

-    

-    

-    

-    

-    

-    

-    

-    

-    

-    

-    

-    

-    

- 

   1,611,045 

1,611,045 

- 

15,254 

15,254 

-     (15,474,611)   

- 

   (15,474,611)

   10,990,335   $ 10,990    

-   $

-   $75,467,316   $(37,890,590)  $ 1,568,375 

 $ 39,156,091 

The accompanying notes are an integral part of these consolidated financial statements.

F-5

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
   
      
      
      
      
      
      
      
  
  
 
   
      
      
      
      
      
      
      
  
  
  
 
   
      
      
      
      
      
      
      
  
  
  
  
 
   
      
      
      
      
      
      
      
  
  
 
 
CELLULAR BIOMEDICINE GROUP, INC.
(FORMERLY EASTBRIDGE INVESTMENT GROUP CORPORATION)
CONSOLIDATED STATEMENTS OF CASH FLOWS

CASH FLOWS FROM OPERATING ACTIVITIES:

 Net loss
Adjustments to reconcile net loss to net cash
     used in operating activities:
Depreciation and amortization
Loss on disposal of assets
Stock based compensation expense
Other than temporary impairment
Impairment of goodwill
Third party services received in exchange for disposition of investment stock
Loss recognized in excess of cash received on disposition of investment stock
Value of stock received for services
Deferred tax

Changes in operating assets and liabilities:

Accounts receivable
Other receivable
Inventory
Prepaid expenses
Other current assets
Investments
Long-term prepaid expenses and other assets
Accounts payable
Accrued expenses
Other current liabilities
Taxes payable
Deferred revenue

Net cash used in operating activities

CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisition of business, net of cash acquired
Purchases of intangibles
Purchases of assets

Net cash used in investing activities

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from the issuance of common stock
Proceeds from exercise of stock options
Repayment of advances from affiliate
Advances from affiliate

Net cash provided by financing activities

For the Year Ended
December 31,

2014

2013

 $ (15,474,611)  $ (13,797,033)

1,190,505 
257,672 
1,949,908 
1,427,840 
3,299,566 
- 
5,913 

(1,610,000)   

- 

20,645 
(25,638)   
(78,310)   
(494,057)   
24,314 
7,150 
(504,678)   
165,517 
409,109 
(694,131)   
(176,583)   

- 

   (10,299,869)   

841,235 
- 
4,381,077 
- 
4,258,967 
83,334 
138,909 
(3,500,000)
(76,544)

10,102 
50,160 
(81,878)
(38,793)
(84,661)
- 
134,229 
40,862 
(739,839)
186,464 
(10,121)
(251,834)
(8,455,364)

(1,485,548)   
(8,989)   
(311,625)   
(1,806,162)   

- 
(5,828)
(147,211)
(153,039)

   19,700,933 
19,383 
(31,745)   

- 
   19,688,571 

   11,561,386 
- 
(1,250)
36,614 
   11,596,750 

EFFECT OF EXCHANGE RATE CHANGES ON CASH

12,829 

41,972 

INCREASE IN CASH AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD
CASH AND CASH EQUIVALENTS, END OF PERIOD

SUPPLEMENTAL CASH FLOW INFORMATION

Cash paid for income taxes

Non cash financing and investing activities:
Issuance of company stock for accrued liabilities and advances

Issuance of company stock for acquisition of patent

Issuance of company stock for acquisition of business

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

7,595,369 
7,175,215 
 $ 14,770,584 

3,030,319 
4,144,896 
 $ 7,175,215 

 $

 $

460,924 

 $

- 

 $ 1,442,850 

 $ 14,496,256 

- 

 $

 $

 $

149,475 

- 

- 

 
 
 
 
 
 
 
 
 
 
   
 
 
   
     
 
   
     
 
   
      
  
   
      
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
   
      
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
   
      
  
   
      
  
  
  
  
  
 
   
      
  
   
      
  
  
  
  
  
  
 
   
      
  
  
  
 
   
      
  
  
  
  
  
 
   
      
  
   
      
  
 
   
      
  
   
      
  
The accompanying notes are an integral part of these consolidated financial statements.

F-6

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
CELLULAR BIOMEDICINE GROUP, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013

NOTE 1 – DESCRIPTION OF BUSINESS

As used in this report, "we", "us", "our", "CBMG", "Company" or "our company" refers to Cellular Biomedicine Group, Inc. and,

unless the context otherwise requires, all of its subsidiaries.

Overview

Cellular  Biomedicine  Group,  Inc.  is  a  biomedicine  company,  principally  engaged  in  the  development  of  new  treatments  for
cancerous and degenerative diseases utilizing proprietary cell-based technologies.  Our technology includes two major cell platforms: (i)
Immune Cell therapy for treatment of a broad range of cancers, (ii) haMPC (human adipose-derived mesenchymal progenitor cells) for
treatment of joint and autoimmune diseases.

We are focused on developing and marketing safe and effective cell-based therapies based on our cellular platforms, to treat
serious chronic and degenerative diseases including cancers, orthopedic diseases including osteoarthritis and tissue damage, various
inflammatory  diseases  and  metabolic  diseases.  We  have  developed  proprietary  practical  knowledge  in  the  use  of  cell-based
therapeutics that we believe could be used to help a great number of people suffering from cancer and serious chronic diseases. We
have  one  major  therapy  undergoing  clinical  studies  in  China:  stem  cell  based  therapies  to  treat  knee  osteoarthritis  (“KOA”).  We  have
initiated preclinical studies in Asthma, and Chronic Obstructive Pulmonary Disease ("COPD") and clinical research studies in cartilage
defect stem cell therapy.

Our  primary  target  market  is  Greater  China.  Our  first  two  therapy  candidates  are  currently  used  to  treat  patients  in  research
studies conducted in China. We are also engaged in a number of pre-clinical studies for other product or therapy candidates, which we
believe have the potential to become safe and effective treatment options for a variety of degenerative and debilitating conditions. We
believe that the results of our research studies will support expanded preclinical and clinical trials with a larger population of patients,
which  we  expect  to  carry  out  through  authorized  treatment  centers  throughout  Greater  China.    With  the  recent  acquisition  of  Agreen
Biotech  Co.  Ltd.  ("AG")  we  added  budding  technical  services  revenue  comprised  of  T  Cells  Receptor  ("TCR")  clonality  analysis
technology and T Central Memory Cell ("Tcm") and Dendritic Cell ("DC") preparation methodologies.

Corporate History

Cellular Biomedicine Group, Inc., (formerly known as EastBridge Investment Group Corporation) was originally incorporated in
the State of Arizona on June 25, 2001 under the name ATC Technology Corporation. ATC Technology Corporation changed its corporate
name to EastBridge Investment Group Corporation in September 2005 and changed its business focus to providing investment related
services  in  Asia,  with  a  strong  focus  on  high  GDP  growth  countries,  such  as  China.  The  Company  provides  consulting  services
necessary for small to medium-sized companies to obtain capital to grow their businesses. The Company assists its clients in locating
investment banking, financial advisory and other financial services necessary to become public companies in the United States or find
joint venture partners or raise capital to expand their businesses.

On  November  13,  2012,  EastBridge  Investment  Group  Corporation,  an  Arizona  corporation  (“EastBridge”),  CBMG  Acquisition
Limited, a British Virgin Islands company and the Company’s wholly-owned subsidiary (“Merger Sub”) and Cellular Biomedicine Group
Ltd. (“CBMG BVI”), a British Virgin Islands company, entered into a Merger Agreement, pursuant to which CBMG BVI was the surviving
entity in a merger with Merger Sub whereby CBMG BVI became a wholly-owned subsidiary of the Company (the “Merger”). The Merger
was consummated on February 6, 2013 (the “Closing Date”). Upon consummation of the Merger, CBMG BVI shareholders were issued
3,638,941  shares  of  common  stock,  par  value  $0.001  per  share,  of  the  Company  (the  “Company  Common  Stock”)  constituting
approximately  70%  of  the  outstanding  stock  of  the  Company  on  a  fully-diluted  basis  and  the  then  current  Company  shareholders
retained  approximately  30%  of  the  Company  on  a  fully-diluted  basis.  Specifically,  each  of  CBMG  BVI’s  ordinary  shares  (“CBMG  BVI
Ordinary Shares”) were converted into the right to receive 0.020019 shares of Company Common Stock.

Also  in  connection  with  the  Merger,  the  Company  created  a  new  Delaware  subsidiary  named  EastBridge  Investment  Corp.
(“EastBridge Sub”). Pursuant to a Contribution Agreement by and between the Company and EastBridge Sub dated February 5, 2013,
the Company contributed all of its then current assets and liabilities to EastBridge Sub which continued the business and operations of
the Company at the subsidiary level. A copy of the Contribution Agreement is attached as Exhibit 10.1 to the Current Report on Form 8-K
filed by the Company on February 12, 2013.

As a result of the Merger, CBMG BVI and EastBridge Sub became the two direct subsidiaries of the Company.

In  connection  with  the  Merger,  effective  March  5,  2013,  the  Company  (formerly  named  “EastBridge  Investment  Group
Corporation”)  changed  its  name  to  “Cellular  Biomedicine  Group,  Inc.”  In  addition  in  March  2013,  the  Company  changed  its  corporate
headquarters to 530 University Avenue in Palo Alto, California.

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
F-7

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
CELLULAR BIOMEDICINE GROUP, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013

From February 6, 2013 to June 23, 2014, we operated the Company in two separate reportable segments: (i) Biomedicine Cell
Therapy  (“Biomedicine”);  and  (ii)  Financial  Consulting  (“Consulting”).    The  Consulting  segment  is  conducted  through  EastBridge
Sub.  On June 23, 2014, the Company announced the discontinuation of the Consulting segment as it no longer fits into management’s
long-term strategy and vision.  The Company will focus resources on becoming a pure-play biotechnology company bringing therapies to
improve the health of patients in China.

On September 26, 2014, the Company completed its acquisition of AG and the U.S. patent held by AG’s founder.

AG is a biotech company with operations in China, engaged in the development of treatments for cancerous diseases utilizing
proprietary  cell  technologies,  which  include  without  limitation,  preparation  of  subset  T  Cell  and  clonality  assay  platform  technology  for
treatment of a broad range of cancers by AG’s served hospital, Jilin Hospital.

AG  is  focused  on  developing  and  marketing  its  technical  service  and  test  kits  to  hospitals  that  treat  cancer  patients  who  are
undergoing immune cell therapy classified as 3rd Medical Technology by regulatory agencies in China. We have developed proprietary
practical knowledge in the use of cell-based therapeutics that we believe could be used to help a great number of people suffering from
cancer.  Specifically, we provide technical services comprised of T Cell Receptors ("TCR") clonality analysis technology and T Central
Memory Cell ("Tcm") and Dendritic Cell ("DC") preparation methodologies. The TCR clonality analysis technology is based on the use of
the multiple sets of unique primers to amplify 22 regions of the TCR and thereby detect clonal expansions related to antigen stimulation
of the immune system, which enables the assessment of tumor specific immunity with high accuracy and efficiency. Tcm cells are the
subpopulation of T lymphocytes with key characteristics including high potency and long-term memory of specific immunity; and they are
the  key  element  of  immunocellular  fortification  against  tumors,  infections  and  immune  disorders.  The  Tcm  cells  are  drawn  from  the
cancer patient’s own blood and the therapy using these cells is classified in China as Medical Technology, which enables such therapy
to be covered by medical insurance in more than ten provinces in China.

AG’s primary market is China.   Jilin Hospital, AG’s primary hospital partner, currently uses AG’s technical services and test kits
to treat patients who are undergoing cancer immune cell therapy in China. Based on AG’s results to date, AG believes that its TCR and
Tcm services are safe and effective treatment options for cancer patients.

NOTE 2 – BASIS OF PRESENTATION

As of February 6, 2013, in connection with the Merger, Cellular Biomedicine Group, Ltd. was determined to be the accounting
acquirer  thus  resulting  in  a  reverse  merger  for  accounting  purposes.  Therefore,  the  accompanying  financial  statements  are  on  a
consolidated basis subsequent to February 6, 2013, but only reflect the operations of CBMG BVI. prior to the date of acquisition.

The Company acquired AG on September 26, 2014 and the accompanying financial statements only reflect operations subsequent to
such date.

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The Company prepares its financial statements in accordance with accounting principles generally accepted in the United States

of America. Significant accounting policies are as follows:

Principles of Consolidation

The consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles, or
GAAP, and reflect the accounts and operations of the Company and its majority or wholly-owned subsidiaries, beginning with the date of
their respective acquisition. In accordance with the provisions of Financial Accounting Standards Board (“FASB”), Accounting Standards
Codification (“ASC”) Section 810, or ASC 810, Consolidation, the Company consolidates any variable interest entity, or VIE, of which it is
the primary beneficiary. The typical condition for a controlling financial interest ownership is holding a majority of the voting interests of
an entity; however, a controlling financial interest may also exist in entities, such as variable interest entities, through arrangements that
do not involve controlling voting interests. ASC 810 requires a variable interest holder to consolidate a VIE if that party has the power to
direct the activities of a VIE that most significantly impact the VIE’s economic performance, and the obligation to absorb losses of the VIE
that could potentially be significant to the VIE or the right to receive benefits from the VIE that could potentially be significant to the VIE.
The Company does not consolidate a VIE in which it has a majority ownership interest when the Company is not considered the primary
beneficiary.  The  Company  has  determined  that  it  is  the  primary  beneficiary  in  a  VIE—refer  to  Note  6,  Variable  Interest  Entity.  The
Company  evaluates  its  relationships  with  the  VIE  on  an  ongoing  basis  to  ensure  that  it  continues  to  be  the  primary  beneficiary.  All
intercompany transactions and balances have been eliminated in consolidation.

Use of Estimates

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
 
The  preparation  of  financial  statements  in  conformity  with  accounting  principles  generally  accepted  in  the  United  States  of
America  requires  management  to  make  estimates  and  assumptions  that  affect  the  reported  amounts  of  assets  and  liabilities  and
disclosure of contingent assets and liabilities at the date of the financial statements.

These  estimates  and  assumptions  also  affect  the  reported  amounts  of  revenues,  costs  and  expenses  during  the  reporting
period.  Management  evaluates  these  estimates  and  assumptions  on  a  regular  basis.  Actual  results  could  materially  differ  from  those
estimates.

F-8

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
CELLULAR BIOMEDICINE GROUP, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013

Revenue Recognition

The Company utilizes the guidance set forth in the Securities and Exchange Commission's Staff Accounting Bulletin (SAB) No.

104, regarding the recognition, presentation and disclosure of revenue in its financial statements.

For  its  Consulting  segment,  the  Company  engaged  in  listing  contracts  with  its  clients  which  provide  for  the  payment  of  fees,
either  in  cash  or  equity,  upon  the  achievement  of  certain  milestones  by  the  client,  including  the  successful  completion  of  a  financial
statement audit, the successful listing on a national stock exchange or over-the-counter market and the maintenance of ongoing 1934
Act  reporting  requirements  with  the  Securities  and  Exchange  Commission.  In  some  instances,  payment  may  be  made  in  advance  of
performance; however, such payment was often refundable in the event that milestones were  not  reached.  The  Company  recognized
revenue as milestones are reached in accordance with FASB’s Accounting Standards Codification (ASC) No. 605-28-25. Such guidance
stipulates  that  revenue  be  recognized  for  individual  elements  in  a  multiple  deliverable  arrangement  using  the  relative  selling  price
method.  The  Company  relied  on  internal  estimates  of  the  relative  selling  price  of  each  element  as  objective  third-party  evidence  is
unattainable.  This segment was discontinued in 2014 and will not have further revenue.

For its Biomedicine segment, the Company recognizes revenue when pervasive evidence of an arrangement exists, the price is
fixed  and  determinable,  collection  is  reasonably  assured  and  delivery  of  products  or  services  has  been  rendered.  The  Biomedicine
segment has started to generate revenues with the acquisition of AG and expects to expand revenue generating activities significantly
over the next two to five years as additional therapies are developed.

Cash and Cash Equivalents

The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. At
December  31,  2014  and  2013,  respectively,  cash  and  cash  equivalents  include  cash  on  hand  and  cash  in  the  bank.  At  times,  cash
deposits may exceed government-insured limits.

Accounts Receivable

Accounts receivable represent amounts earned but not collected in connection with the Company’s sales as of December 31,

2014 and 2013.  Accounts receivable are carried at their estimated collectible amounts.

The  Company  follows  the  allowance  method  of  recognizing  uncollectible  accounts  receivable.  The  Company  recognizes  bad
debt expense based on specifically identified customers and invoices that are anticipated to be uncollectable. At December 31, 2014 and
December 31, 2013, an allowance was determined to not be needed as the Company has recently started generating revenues from its
cell therapy treatments in the Biomedicine segment in 2014. Correspondingly the Company has not recorded any bad debt expense for
the periods ended December 31, 2014 and 2013, respectively.

Inventory

Inventories  consist  of  finished  goods,  raw  materials,  work-in-process,  and  low  value  consumable  materials.  Inventories  are
initially recognized at cost and subsequently at the lower of cost and net realizable value under first-in first-out method. Finished goods
are  comprised  of  direct  materials,  direct  labor,  depreciation  and  manufacturing  overhead.  Net  realizable  value  is  the  estimated  selling
price, in the ordinary course of business, less estimated costs to complete and dispose. The Company regularly inspects the shelf life of
prepared  finished  goods  and,  if  necessary,  writes  down  their  carrying  value  based  on  their  salability  and  expiration  dates  into  cost  of
goods sold.

Property, Plant and Equipment

Property, plant and equipment are recorded at cost. Depreciation is provided for on the straight-line method over the estimated
useful lives of the assets ranging from three to ten years and begins when the related assets are placed in service. Maintenance and
repairs  that  neither  materially  add  to  the  value  of  the  property  nor  appreciably  prolong  its  life  are  charged  to  expense  as  incurred.
Betterments or renewals are capitalized when incurred. Plant, property and equipment are reviewed each year to determine whether any
events or circumstances indicate that the carrying amount of the assets may not be recoverable.  We assess the recoverability of the
asset  by  comparing  the  projected  undiscounted  net  cash  flows  associated  with  the  related  assets  over  the  estimated  remaining  life
against the respective carrying value.

For the years ended December 31, 2014 and 2013, depreciation expense was $586,679 and $495,029, respectively.

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
 
 
 
F-9

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

CELLULAR BIOMEDICINE GROUP, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013

Goodwill and Other Intangibles

Goodwill  represents  the  excess  of  the  cost  of  assets  acquired  over  the  fair  value  of  the  net  assets  at  the  date  of  acquisition.
Intangible  assets  represent  the  fair  value  of  separately  recognizable  intangible  assets  acquired  in  connection  with  the  Company’s
business  combinations.  The  Company  evaluates  its  goodwill  and  other  intangibles  for  impairment  on  an  annual  basis  or  whenever
events  or  circumstances  indicate  that  an  impairment  may  have  occurred.  As  part  of  the  determination  to  discontinue  the  Consulting
segment, in the second quarter of 2014, the Company expensed approximately $3,300,000 which represented the remaining goodwill
from the 2013 merger. In December, 2013 the Company determined that the goodwill was impaired and therefore recorded impairment
expense of $4,258,967.

Income Taxes

Income  taxes  are  accounted  for  using  the  asset  and  liability  method.  Under  this  method,  deferred  income  tax  assets  and
liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying
amounts of existing assets and liabilities and their respective tax bases. Deferred income tax assets and liabilities are measured using
enacted tax rates expected to apply to taxable income in the years in which these temporary differences are expected to be recovered or
settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the
enactment date. A valuation allowance would be provided for those deferred tax assets if it is more likely than not that the related benefit
will not be realized.

A full valuation allowance has been established against all net deferred tax assets as of December 31, 2014 and 2013 based on
estimates  of  recoverability.  While  the  Company  has  optimistic  plans  for  its  business  strategy,  we  determined  that  such  a  valuation
allowance was necessary given the current and expected near term losses and the uncertainty with respect to the Company’s ability to
generate sufficient profits from its business model.

Share-Based Compensation

The Company periodically uses stock-based awards, consisting of shares of common stock and stock options, to compensate
certain officers and consultants. Shares are expensed on a straight line basis over the requisite service period based on the grant date
fair value, net of estimated forfeitures, if any.  We currently use the Black-Scholes option-pricing model to estimate the fair value of our
stock-based payment awards. This model requires the input of highly subjective assumptions, including the fair value of the underlying
common stock, the expected volatility of the price of our common stock, risk-free interest rates, the expected term of the option and the
expected  dividend  yield  of  our  common  stock.  These  estimates  involve  inherent  uncertainties  and  the  application  of  management’s
judgment. If factors change and different assumptions are used, our stock-based compensation expense could be materially different in
the future. These assumptions are estimated as follows:

• Fair Value of Our Common Stock — Our common stock is valued by reference to the publicly-traded price of our common stock.

• Expected Volatility — Prior to the Eastbridge  merger, we did not have a history of market prices for our common stock and since the
merger,  we  do  not  have  what  we  consider  a  sufficiently  active  and  readily  traded  market  for  our  common  stock  to  use  historical
market  prices  for  our  common  stock  to  estimate  volatility.  Accordingly,  we  estimate  the  expected  stock  price  volatility  for  our
common stock by taking the median historical stock price volatility for industry peers based on daily price observations over a period
equivalent to the expected term of the stock option grants. Industry peers consist of other public companies in the stem cell industry
similar in size, stage of life cycle and financial leverage. We intend to continue to consistently apply this process using the same or
similar public companies until a sufficient amount of historical information regarding the volatility of our own common stock share
price becomes available.

• Risk-Free Interest Rate — The risk-free interest rate assumption is based on observed interest rates appropriate for the expected
terms of our awards. The risk-free interest rate assumption is based on the yields of U.S. Treasury securities with maturities similar
to the expected term of the options for each option group.

• Expected  Term  —  The  expected  term  represents  the  period  that  our  stock-based  awards  are  expected  to  be  outstanding.  The
expected terms of the awards are based on a simplified method which defines the life as the average of the contractual term of the
options and the weighted-average vesting period for all open tranches.

• Expected Dividend Yield — We have never declared or paid any cash dividends and do not presently plan to pay cash dividends in

the foreseeable future. Consequently, we used an expected dividend yield of zero.

In addition to the assumptions used in the Black-Scholes option-pricing model, the amount of stock option expense we recognize
in our consolidated statements of operations includes an estimate of stock option forfeitures. We estimate our forfeiture rate based on an

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
 
 
 
 
 
analysis  of  our  actual  forfeitures  and  will  continue  to  evaluate  the  appropriateness  of  the  forfeiture  rate  based  on  actual  forfeiture
experience, analysis of employee turnover and other factors.  Changes in the estimated forfeiture rate can have a significant impact on
our stock-based compensation expense as the cumulative effect of adjusting the rate is recognized in the period the forfeiture estimate
is changed. If a revised forfeiture rate is higher than the previously estimated forfeiture rate, an adjustment is made that will result in a
decrease to the stock-based compensation expense recognized in the consolidated financial statements.  If a revised forfeiture rate is
lower than the previously estimated forfeiture rate, an adjustment is made that will result in an increase to the stock-based compensation
expense recognized in our consolidated financial statements.

F-10

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
CELLULAR BIOMEDICINE GROUP, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013

Fair Value of Financial Instruments

Under the FASB’s authoritative guidance on fair value measurements, fair value is the price that would be received to sell an
asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In determining the fair
value, the Company uses various methods including market, income and cost approaches. Based on these approaches, the Company
often utilizes certain assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and
the  risks  inherent  in  the  inputs  to  the  valuation  technique.  These  inputs  can  be  readily  observable,  market  corroborated  or  generally
unobservable  inputs.  The  Company  uses  valuation  techniques  that  maximize  the  use  of  observable  inputs  and  minimize  the  use  of
unobservable  inputs.  Based  on  observability  of  the  inputs  used  in  the  valuation  techniques,  the  Company  is  required  to  provide  the
following information according to the fair value hierarchy. The fair value hierarchy ranks the quality and reliability of the information used
to  determine  fair  values.  Financial  assets  and  liabilities  carried  at  fair  value  are  classified  and  disclosed  in  one  of  the  following  three
categories:

Level  1:  Valuations  for  assets  and  liabilities  traded  in  active  exchange  markets.  Valuations  are  obtained  from  readily  available  pricing
sources for market transactions involving identical assets or liabilities.

Level  2:  Valuations  for  assets  and  liabilities  traded  in  less  active  dealer  or  broker  markets.  Valuations  are  obtained  from  third  party
pricing services for identical or similar assets or liabilities.

Level  3:  Valuations  for  assets  and  liabilities  that  are  derived  from  other  valuation  methodologies,  including  option  pricing  models,
discounted cash flow models and similar techniques, and not based on market exchange, dealer or broker traded transactions. Level 3
valuations incorporate certain unobservable assumptions and projections in determining the fair value assigned to such assets.

            All transfers between fair value hierarchy levels are recognized by the Company at the end of each reporting period. In certain
cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, an investment’s level
within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement in its entirety requires
judgment,  and  considers  factors  specific  to  the  investment.  The  inputs  or  methodology  used  for  valuing  financial  instruments  are  not
necessarily an indication of the risks associated with investment in those instruments.

The carrying amounts of other financial instruments, including cash, accounts payable and accrued liabilities, income tax payable

and related party payable approximate fair value due to their short maturities.

Investments

The fair value of “investments” is dependent on the type of investment, whether it is marketable or non-marketable.

Marketable securities held by the Company are held for an indefinite period of time and thus are classified as available-for-sale
securities. The fair value is based on quoted market prices for the investment as of the balance sheet date. Realized investment gains
and  losses  are  included  in  the  statement  of  operations,  as  are  provisions  for  other  than  temporary  declines  in  the  market  value  of
available for-sale securities. Unrealized gains and unrealized losses deemed to be temporary are excluded from earnings (losses), net of
applicable taxes, as a component of other comprehensive income (loss). Factors considered in judging whether an impairment is other
than temporary include the financial condition, business prospects and creditworthiness of the issuer, the length of time that fair value
has been less than cost, the relative amount of decline, and the Company’s ability and intent to hold the investment until the fair value
recovers.

The carrying amounts of other financial instruments, including cash, accounts payable and accrued liabilities, income tax payable

and related party payable approximate fair value due to their short maturities.

Basic and Diluted Net Loss Per Share

Diluted income (loss) per share reflects potential dilution from the exercise or conversion of securities into common stock. The
dilutive effect of the Company's share-based awards is computed using the treasury stock method, which assumes that all share-based
awards  are  exercised  and  the  hypothetical  proceeds  from  exercise  are  used  to  purchase  common  stock  at  the  average  market  price
during the period. Share-based awards whose effects are anti-dilutive are excluded from computing diluted income (loss) per share. Due
to the net loss, all common stock equivalents are anti-dilutive for the years ended December 31, 2014 and 2013.

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

F-11

 
 
 
 
 
 
 
CELLULAR BIOMEDICINE GROUP, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013

Foreign Currency Translation

The Company's financial statements are presented in U.S. dollars ($), which is the Company’s reporting currency, while some of
the Company’s subsidiaries’ functional currency is Chinese Renminbi (RMB). Transactions in foreign currencies are initially recorded at
the functional currency rate ruling at the date of transaction. Any differences between the initially recorded amount and the settlement
amount are recorded as a gain or loss on foreign currency transaction in the consolidated statements of operations. Monetary assets
and liabilities denominated in foreign currency are translated at the functional currency rate of exchange ruling at the balance sheet date.
Any  differences  are  recorded  as  an  unrealized  gain  or  loss  on  foreign  currency  translation  in  the  statements  of  operations  and
comprehensive loss. In accordance with ASC 830, Foreign Currency Matters, the Company translates the assets and liabilities into USD
from RMB using the rate of exchange prevailing at the applicable balance sheet date and the statements of income and cash flows are
translated at an average rate during the reporting period. Adjustments resulting from the translation are recorded in shareholders' equity
as part of accumulated other comprehensive income. The PRC government imposes significant exchange restrictions on fund transfers
out of the PRC that are not related to business operations. These restrictions have not had a material impact on the Company because it
has not engaged in any significant transactions that are subject to the restrictions.

Comprehensive Loss

We  apply  ASC  No.  220, Comprehensive Income  (ASC  220).  ASC  220  establishes  standards  for  the  reporting  and  display  of
comprehensive  income  or  loss,  requiring  its  components  to  be  reported  in  a  financial  statement  that  is  displayed  with  the  same
prominence as other financial statements. Our comprehensive loss was $13,848,312 and $13,916,583 for the years ended December
31, 2014 and 2013, respectively.

Reclassification

Certain  prior  period  amounts  have  been  reclassified  to  conform  to  current  year  presentations.  There  was  no  change  to

previously reported stockholders’ deficit or net loss.

Segment Information

FASB ASC No. 280, “Segment Reporting” establishes standards for reporting information about reportable segments. Operating
segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly
by the chief operating decision maker, or decision-making group in deciding how to allocate resources and in assessing performance.
Following the discontinuance of our consulting business, we operate in a single reportable segment.

Recent Accounting Pronouncements

Recent accounting pronouncements that the Company has adopted or may be required to adopt in the future are summarized

below.

In February 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2015-
02,  "Consolidation  (Topic  810):  Amendments  to  the  Consolidation  Analysis”  (“ASU  2015-02”).  The  amendments  in  this  update  affect
reporting  entities  that  are  required  to  evaluate  whether  they  should  consolidate  certain  legal  entities.  All  legal  entities  are  subject  to
reevaluation under the revised consolidation model. ASU 2015-02 is effective for public business entities for fiscal years, and for interim
periods within those fiscal years, beginning after December 15, 2015. Early adoption is permitted, including adoption in an interim period.
If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year
that  includes  that  interim  period.  We  are  currently  in  the  process  of  evaluating  the  impact  of  the  adoption  of  ASU  2015-02  on  our
consolidated financial statements.

In August 2014, the FASB issued ASU No. 2014-15, “Presentation of Financial Statements—Going Concern (Subtopic 205-40):
Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern” (“ASU 2014-15”). The amendments in this update
require management to assess an entity’s ability to continue as a going concern by incorporating and expanding upon certain principles
that  are  currently  in  U.S.  auditing  standards.  Specifically,  the  amendments  (1)  provide  a  definition  of  the  term  substantial  doubt,  (2)
require  an  evaluation  every  reporting  period  including  interim  periods,  (3)  provide  principles  for  considering  the  mitigating  effect  of
management’s plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management’s
plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for
a period of one year after the date that the financial statements are issued (or available to be issued). ASU 2014-15 is effective for the
annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted.  We
are currently in the process of evaluating the impact of the adoption of ASU 2014-15 on our consolidated financial statements.

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
F-12

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
CELLULAR BIOMEDICINE GROUP, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013

In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”). ASU
2014-09  supersedes  the  revenue  recognition  requirements  in  “Revenue  Recognition  (Topic  605)”,  and  requires  entities  to  recognize
revenue  when  it  transfers  promised  goods  or  services  to  customers  in  an  amount  that  reflects  the  consideration  to  which  the  entity
expects to be entitled to in exchange for those goods or services. ASU 2014-09 is effective for annual reporting periods beginning after
December  15,  2016,  including  interim  periods  within  that  reporting  period.  Early  adoption  is  not  permitted.  We  are  currently  in  the
process of evaluating the impact of the adoption of ASU 2014-09 on our consolidated financial statements.

In April 2014, the FASB issued ASU 2014-08, “Presentation of Financial Statements (Topic205)” and “Property Plant
and  Equipment  (Topic  360)”.  The  amendments  in  this  ASU  modify  the  requirements  for  the  reporting  of  discontinued
operations. In order to qualify as a discontinued operation, the disposal of a component of an entity, a group of components, or
a  business  of  an  entity  must  represent  a  strategic  shift  that  has  (or  will  have)  a  major  effect  on  an  entity's  operations  and
financial results. The ASU further indicates that the timing for recording a discontinued operation is when one of the following
occurs: the component, group of components, or business meets the criteria to be classified as held-for-sale; the component,
group of components, or business is disposed of by sale; or the component, group of components, or business is disposed of
other than by sale (for example abandonment or spinoff). In addition, the ASU also requires additional disclosure items about
an entity's discontinued operations. The amendments are effective for us beginning on January 1, 2015. The amendments are
to be applied prospectively solely to newly identified disposals that qualify as discontinued operations after the effective date.
Items  previously  reported  as  discontinued  operations  will  maintain  their  classification  based  on  the  prior  guidance.  Early
adoption is permitted, but only for disposals that have not been previously reported as discontinued operations in previously
issued financial statements. We are currently in the process of evaluating the impact of the adoption of ASU 2014-08 on our
consolidated financial statements.

NOTE 4 – BUSINESS COMBINATION

On September 26, 2014, the Company acquired all of the outstanding equity of Agreen Biotech Co. Ltd. ("AG") in exchange for
cash  of  $3,240,000  and  the  issuance  of  753,522  shares  of  its  common  stock.    Based  on  the  closing  price  of  the  common  stock  on
September  26,  2014,  the  aggregate  purchase  price  was  $17,747,415.    Of  the  cash  consideration,  $1,620,000  was  unpaid  as  of
December  31,  2014  and  is  reflected  in  accrued  expenses  in  the  accompanying  consolidated  balance  sheet.    As  a  result  of  the
acquisition, AG became a wholly-owned subsidiary of CBMG Shanghai.

The  acquisition  was  accounted  for  as  a  business  purchase  pursuant  to  ASC  Topic  805, Business  Combinations.  Under  this
ASC, acquisition and integration costs are not included as components of consideration transferred, but are accounted for as expenses
in the period in which the costs are incurred.  The Company incurred acquisition expense of approximately $480,000 directly related to
this  specific  business  combination.    This  expense  is  included  in  the  2014  general  and  administrative  expenses  presented  on  the
statement of operations.

AG is a cancer-therapy-focused company whose intellectual property (including the intellectual property of AG’s founder, which
the Company also acquired)  is comprised of T Cells Receptor ("TCR") clonality analysis technology and T Central Memory Cell ("Tcm")
and Dendritic Cell ("DC") preparation methodologies.

The  following  table  provides  the  preliminary  allocation  of  purchase  price  based  on  the  estimated  fair  values  of  the  assets

acquired (including intangible assets) and liabilities assumed in connection with the acquisition:

Cash
Accounts receivable
Other receivable
Inventory
Prepaid expenses
Property, plant and equipment, net
Intangible assets
Goodwill
Long-term prepaid expenses
Total assets acquired

Accounts payables
Accrued expenses
Other current liabilities
Other non current liabilities

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 $

145,611 
151,093 
31,798 
174,820 
14,331 
561,113 
9,942,000 
7,678,786 
83,054 
18,782,606 

(47,509)
(42,013)
(523,077)
(422,592)

 
 
 
 
 
  
  
  
  
  
  
  
  
  
 
   
  
  
  
  
  
Total liabilities assumed

Purchase price

F-13

(1,035,191)

 $

17,747,415 

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

  
 
   
  
 
CELLULAR BIOMEDICINE GROUP, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013

The  intangible  assets  acquired  consist  of  developed  technology  in  connection  with  AG’s  core  business,  which  are  being
amortized over an estimated life of ten years. Goodwill was the excess of the consideration transferred over the net assets recognized
and represents the future economic benefits arising from other assets acquired that could not be individually identified and separately
recognized.  Goodwill is not amortized and is not deductible for tax purposes.

In connection with the AG acquisition, the Company acquired existing patents and intellectual property that were owned by AG’s
primary shareholder in exchange for 75,000 shares with a fair value of approximately $1,442,850.  These assets are also reflected as
intangible assets in the accompanying consolidated balance sheet at September 30, 2014 and are being amortized over an estimated
life of 10 years.

The following unaudited pro forma consolidated results of operations has been prepared as if the acquisition of AG and related
patents  and  intellectual  property  described  above  had  occurred  on  January  1,  2013  and  includes  adjustments  for  the  amortization  of
intangibles  and  the  earnings-per-share  impacts  of  the  issuance  of  shares  as  part  of  the  acquisition  of  AG  and  related  patents  and
intellectual property:

  Year Ended December 31, 2014      

    Year Ended December 31, 2013      

Net sales and revenue
Net loss

Weighted average common shares
outstanding:
  Basic
  Diluted
Earnings (loss) per share net loss:
  Basic
  Diluted

CBMG

As stated

 $
564,377 
   (15,474,611)

Agreen
Pro forma
Adjustment
 $ 1,198,414 

    Consolidated    
 $ 1,762,791 

As stated

 $

204,914 

(48,109)    (15,522,720)    (13,797,033)   

Pro forma

CBMG

Pro forma

Agreen
Pro forma
Adjustment
 $ 1,075,692 

    Consolidated  
 $ 1,280,606 
(338,804)    (14,135,837)

8,627,094 
8,627,094 

555,335 
555,335 

9,182,429 
9,182,429 

5,792,888 
5,792,888 

753,522 
753,522 

6,546,410 
6,546,410 

 $
 $

(1.79)
(1.79)

 $
 $

(0.09)  $
(0.09)  $

(1.69)  $
(1.69)  $

(2.38)  $
(2.38)  $

(0.45)  $
(0.45)  $

(2.16)
(2.16)

All expenditures incurred in connection with this acquisition were expensed and are included in general and administrative
expenses.  Transaction costs incurred in connection with the acquisition were $611,511 during the year ended December 31, 2014.  The
Company recorded revenue of $378,329 and net loss of $125,025 from Agreen for the year ended December 31, 2014.

NOTE 5 – DISCONTINUED OPERATIONS

On June 23, 2014, at a Board of Directors meeting, the Company approved the discontinuation of all activities of the Consulting segment.
Accordingly, based on management’s intent at June 30, 2014, the Company discontinued the Consulting segment.

As  a  result  the  Company’s  activities  for  the  Consulting  segment  at  December  31,  2014  are  now  limited  to  winding  down  our
consulting  business  activities,  realizing  the  value  of  the  Consulting  segment’s  remaining  assets  and  making  tax  and  regulatory  filings
related  to  the  Consulting  segment.    Management’s  goal  is  to  liquidate  all  of  the  Consulting  segment’s  remaining  assets  as  soon  as
practical while seeking to maximize stockholder value.  All of the operations of the Consulting segment and all significant obligations to
pay or make provisions to satisfy all of its expenses and liabilities will be concluded as soon as practicable.  The Company intends to
retain  a  sufficient  amount  of  assets  to  ensure  it  is  able  to  pay  or  satisfy  all  of  the  Consulting  segment’s  remaining  expenses  and
liabilities.  All costs associated with the discontinuation have been recorded as of December 31, 2014

In conjunction with the discontinuance of operations, the Company recognized that all assets carrying amounts are recorded at
their  fair  values  less  estimated  cost  to  sell.  The  assets  and  liabilities  of  the  discontinued  operations  are  presented  below  under  the
captions ‘‘Assets of discontinued segment’’ and ‘‘Liabilities of discontinued segment,’’ respectively, in the accompanying Balance Sheets
at December 31, 2014 and 2013, respectively, and consist of the following:

Assets of discontinued segment:

Cash and cash equivalents
Accounts receivable
Other receivable

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

December

    December 31,  

2014

2013

 $

 $

- 
- 
- 

409,882 
10,581 
50,000 

 
 
 
 
 
 
 
   
   
   
   
   
 
 
 
   
   
  
 
   
      
      
      
      
      
  
   
      
      
      
      
      
  
  
  
  
  
  
  
  
  
  
  
  
  
   
      
      
      
      
      
  
 
  
 
 
 
 
   
 
   
     
 
 
   
     
 
  
  
  
  
Total current assets

Goodwill
Total assets

Liabilities of discontinued segment:

Accounts payable
Accrued expenses
Advances payable to related party
Total liabilities

- 

- 
- 

- 
- 
- 
- 

470,463 

3,299,566 
 $ 3,770,029 

 $

 $

110,373 
125,130 
30,590 
266,093 

 $

 $

 $

F-14

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

  
  
 
   
      
  
  
  
 
   
      
  
   
      
  
 
   
      
  
  
  
  
  
 
   
      
  
 
CELLULAR BIOMEDICINE GROUP, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013

Amounts presented for the years ended December 31, 2014 and 2013, have been reclassified to conform to the current presentation.
The following table provides the amounts reclassified for the years ended December 31, 2014 and 2013:

For the Year Ended
December 31,

2014

2013

Amounts reclassified:
Consulting revenue
Consulting operating expenses
Selling and marketing
Impairment expense
Other income (expense)
Income tax provision
Total amount reclassified as discontinued operations

NOTE 6 – VARIABLE INTEREST ENTITY

 $ 1,612,746 

 $ 3,864,586 
(1,308,488)
(70,069)
(4,258,967)
(321,130)
(344,446)
 $ (3,119,152)  $ (2,438,514)

(1,352,189)   
(27,673)   
(3,299,566)   
(1,725)   
(50,745)   

VIEs  are  those  entities  in  which  a  company,  through  contractual  arrangements,  bears  the  risk  of,  and  enjoys  the  rewards
normally associated with ownership of the entity, and therefore the company is the primary beneficiary of the entity. Cellular Biomedicine
Group Ltd (Shanghai) (“CBMG Shanghai”) is a variable interest entity (VIE), through which the Company conducts stem cell research
and clinical trials in China. The shareholders of record for CBMG Shanghai are Cao Wei and Chen Mingzhe, who together own 100% of
the equity interests in CBMG Shanghai. The initial capitalization and operating expenses of CBMG Shanghai are funded by our wholly
foreign-owned enterprise (“WFOE”), Cellular Biomedicine Group Ltd. (Wuxi) (“CBMG Wuxi”). The registered capital of CBMG Shanghai
is ten million RMB and was incorporated on October 19, 2011.

In February 2012, CBMG Wuxi provided financing to CBMG Shanghai in the amount of $1,587,075 for working capital purposes.
In  conjunction  with  the  provided  financing,  exclusive  option  agreements  were  executed  granting  CBMG  Wuxi  the  irrevocable  and
exclusive right to convert the unpaid portion of the provided financing into equity interest of CBMG Shanghai at CBMG Wuxi’s sole and
absolute discretion. CBMG Wuxi and CBMG Shanghai additionally executed a business cooperation agreement whereby CBMG Wuxi is
to provide CBMG Shanghai with technical and business support, consulting services, and other commercial services. The shareholders
of  CBMG  Shanghai  pledged  their  equity  interest  in  CBMG  Shanghai  as  collateral  in  the  event  CBMG  Shanghai  does  not  perform  its
obligations under the business cooperation agreement.

The Company has determined it is the primary beneficiary of CBMG Shanghai by reference to the power and benefits criterion
under  ASC  810,  Consolidation.  This  determination  was  reached  after  considering  the  financing  provided  by  CBMG  Wuxi  to  CBMG
Shanghai  is  convertible  into  equity  interest  of  CBMG  Shanghai  and  the  business  cooperation  agreement  grants  the  Company  and  its
officers the power to manage and make decisions that affect the operation of CBMG Shanghai.

There  are  substantial  uncertainties  regarding  the  interpretation,  application  and  enforcement  of  PRC  laws  and  regulations,
including  but  not  limited  to  the  laws  and  regulations  governing  our  business  or  the  enforcement  and  performance  of  our  contractual
arrangements.  See  Risk  Factors  below  regarding  “Risks  Related  to  Our  Structure”.  The  Company  has  not  provided  any  guarantees
related to CBMG Shanghai and no creditors of CBMG Shanghai have recourse to the general credit of the Company.

As  the  primary  beneficiary  of  CBMG  Shanghai,  the  Company  consolidates  in  its  financial  statements  the  financial  position,
results of operations, and cash flows of CBMG Shanghai, and all intercompany balances and transactions between the Company and
CBMG Shanghai are eliminated in the consolidated financial statements.

F-15

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
 
 
 
 
 
   
 
   
     
 
  
  
  
  
  
 
 
 
CELLULAR BIOMEDICINE GROUP, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013

The Company has aggregated the financial information of CBMG Shanghai in the table below. The aggregate carrying value of
CBMG  Shanghai’s  assets  and  liabilities  (after  elimination  of  intercompany  transactions  and  balances)  in  the  Company’s  consolidated
balance sheets as of December 31, 2014 and 2013 are as follows:

 Assets

Liabilities

Cash
Accounts receivable
Other receivable
Inventory
Prepaid expenses
Other current assets
Total current assets

Property, plant and equipment, net
Intangibles
Long-term prepaid expenses and other assets
Total assets

Liabilities:
Accounts payable
Other payable
Payroll accrual
Tax payable
Total current liabilities

Other non-current liabilities
Total liabilities

NOTE 7 – OTHER CURRENT ASSETS

Other Receivables

  December 31,     December 31,  

2014

2013

 $

 $ 3,496,678 
141,029 
127,280 
215,152 
193,613 
109,777 
4,283,529 

9,100 
- 
50,383 
26,526 
33,015 
84,661 
203,685 

1,055,648 
42,779 
126,503 
 $ 5,508,459 

772,872 
54,793 
- 
 $ 1,031,350 

 $

 $

10,572 
714,309 
273,599 
- 
998,480 

436,346 
 $ 1,434,826 

 $

 $

 $

24,868 
268,301 
74,384 
20,150 
387,703 

- 
387,703 

The  Company  pays  deposits  on  various  items  relating  to  office  expenses.  Management  has  classified  these  deposits  as
receivables  as  the  intention  is  to  recover  these  deposits  in  less  than  12  months.  As  of  December  31,  2014  and  2013  the  amounts  of
other receivables was $135,957 and $78,521, respectively.

F-16

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
 
   
 
   
     
 
  
  
  
  
  
  
  
  
  
  
  
  
 
   
      
  
  
  
  
  
  
  
 
   
      
  
   
      
  
   
      
  
  
  
  
  
  
  
 
   
      
  
  
  
 
 
CELLULAR BIOMEDICINE GROUP, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013

NOTE 8 – INVENTORY

At December 31, 2014 and 2013, inventory consisted of the following:

Raw materials
Work in progress
Finished goods

December 31,
2014
128,665 
89,164 
154,420 
372,249 

 $

 $

December 31,
2013

 $

 $

27,979 
- 
91,140 
119,119 

NOTE 9 – PROPERTY, PLANT AND EQUIPMENT

As of December 31, 2014 and 2013, property, plant and equipment, carried at cost, consisted of the following:

December 31,
2014

December 31,
2013

Office equipment
Manufacturing equipment
Computer equipment
Leasehold improvements
Construction work in process

Less: accumulated depreciation

 $

16,842 
1,518,718 
73,888 
1,414,475 
- 
3,023,923 
(1,743,513)   

 $

17,100 
775,449 
38,147 
1,049,889 
18,645 
1,899,230 
(884,425)
 $ 1,014,805 

 $ 1,280,410 

Depreciation expense for the years ended December 31, 2014, and 2013 was $586,679 and $495,029 respectively.

F-17

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
   
 
  
  
  
  
 
 
 
 
   
 
 
   
     
 
  
  
  
  
  
  
  
  
 
  
  
  
 
 
 
 
CELLULAR BIOMEDICINE GROUP, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013

NOTE 10 – INVESTMENTS

Assets measured at fair value on a recurring basis as of December 31, 2014 and 2013 are summarized as follows:

December 31, 2014
Equity position in Alpha Lujo, Inc.
Equity position in Arem Pacific Corporation
Equity position in Wonder International Education &
Investment Group Corporation
Total

 $

Cost
251,388    $
5,030,000     

Gross
Unrealized
Gains

Gross Unrealized
Losses more than
12 months

42,846    $
1,370,000     

191,799 
 $ 5,473,187 

- 
 $ 1,412,846 

 $

December 31, 2013
Equity position in Alpha Lujo, Inc.
Equity position in Arem Pacific Corporation
Equity position in Wonder International Education &
Investment Group Corporation
Total

 $

Cost
171,388    $
3,500,000     

1,627,239 
 $ 5,298,627 

 $

Gross
Unrealized
Gains

Gross Unrealized
Losses more than
12 months

-    $
-     

- 
- 

 $

Gross
Unrealized
Losses less
than 12
months

Market or Fair
Value

-    $
-     

294,234 
6,400,000 

-     
- 

191,799 
 $ 6,886,033 

Gross
Unrealized
Losses less
than 12
months

Market or Fair
Value

(64,270)   $
-     

107,118 
3,500,000 

1,498,773 
(128,466)   
(192,736)  $ 5,105,891 

-    $
-     

- 
- 

 $

-    $
-     

- 
- 

 $

The  Company  tracks  each  investment  with  an  unrealized  loss  and  evaluate  them  on  an  individual  basis  for  other-than-temporary
impairments, including obtaining corroborating opinions from third party sources, performing trend analysis and reviewing management’s
future plans.  When investments have declines determined by management to be other-than-temporary the Company recognizes write
downs  through  earnings.    Impairment  of  investments  expense  for  the  year  ended  December  31,  2014  was  $1,427,840.    No  such
expense existed for the year ended December 31, 2013.

F-18

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
   
     
     
     
     
 
 
   
     
     
     
     
 
 
   
   
   
   
 
   
  
  
  
  
 
   
      
      
      
      
  
 
   
      
      
      
      
  
 
   
   
   
   
 
   
  
  
  
  
 
   
      
      
      
      
  
 
 
CELLULAR BIOMEDICINE GROUP, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013

NOTE 11– FAIR VALUE ACCOUNTING

Assets measured at fair value on a recurring basis as of December 31, 2014 and 2013 are summarized as follows:

As of December 31, 2014
Fair Value Measurements at Reporting Date Using:

Significant
Other

    Quoted Prices in    
Active Markets
for

Identical Assets    

    Observable    
Inputs

Significant

Unobservable
Inputs

Assets:
Equity position in Alpha Lujo, Inc.
Equity position in Arem Pacific Corporation
Equity position in Wonder International Education & Investment
Group Corporation

 $

294,234 
6,400,000 

 $

191,799 
 $ 6,886,033 

 $

- 
- 

- 
- 

 $

294,234 
6,400,000 

 $

191,799 
 $ 6,886,033 

 $

Total

(Level 1)

(Level 2)

(Level 3)

As of December 31, 2013
Fair Vaue Measurements at Reporting Date Using:

Significant
Other

     Quoted Prices in    
Active Markets
for

Identical Assets    

    Observable    
Inputs

Significant

Unobservable
Inputs

Assets:
Equity position in Alpha Lujo, Inc.
Equity position in Arem Pacific Corporation
Equity position in Wonder International Education & Investment
Group Corporation

 $

107,118 
3,500,000 

 $

1,498,773 
 $ 5,105,891 

 $

- 
- 

- 
- 

 $

107,118 
3,500,000 

 $

1,498,773 
 $ 5,105,891 

 $

Total

(Level 1)

(Level 2)

(Level 3)

- 
- 

- 
- 

- 
- 

- 
- 

During the years ended December 31, 2014 and 2013, the Company received and continues to hold 3,000,000 and 5,000,000
respectively, shares of Arem Pacific Corporation as compensation for services performed by the Company's Consulting Segment. As of
December 31, 2014 and 2013, the Company holds 2,942,350 and 2,142,350 respectively, shares in Alpha Lujo, Inc. and 2,131,105 and
2,141,105 shares in Wonder International Education and Investment Group Corporation, respectively.  All available-for-sale investments
held by the Company at December 31, 2014 and 2013 have been valued based on level 2 inputs.  Available-for-sale securities classified
within level 2 of the fair value hierarchy are valued utilizing pricing reports from independent third party pricing service.

Due to the limited trading and non-reporting of all three of  these companies, we have reclassified these assets to be a level 2 fair value
valuation as of December 31, 2014 and 2013.

NOTE 12– INTANGIBLE ASSETS

Intangible  assets  that  are  subject  to  amortization  are  reviewed  for  potential  impairment  whenever  events  or  circumstances
indicate that carrying amounts may not be recoverable. Assets not subject to amortization are tested for impairment at least annually.
The Company evaluates the continuing value of the intangibles at each balance sheet date and records write-downs if the continuing
value  has  become  impaired.  An  impairment  is  determined  to  exist  if  the  anticipated  undiscounted  future  cash  flow  attributable  to  the
asset is less than its carrying value. The asset is then reduced to the net present value of the anticipated future cash flow.

F-19

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
   
   
 
 
   
   
   
 
 
 
   
   
   
 
   
     
     
     
 
  
  
  
  
  
  
  
  
 
 
 
 
 
 
 
 
 
   
   
 
 
   
    
 
 
   
    
   
 
 
 
   
   
   
 
   
      
      
      
  
  
  
  
  
  
  
  
  
 
 
 
 
 
CELLULAR BIOMEDICINE GROUP, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013

As of December 31, 2014 and 2013, intangible assets, consisted of the following:

Patents

Cost basis
Less: accumulated amortization

Software

Cost basis
Less: accumulated amortization

Trademark

Cost basis
Less: accumulated amortization

Total intangibles, net

December 31,
2014
 $ 11,404,730 

(289,758)   
 $

 $ 11,114,972 

December 31,
2013
 $ 1,020,577 
(475,381)
545,196 

December 31,
2014

December 31,
2013

 $

 $

65,848 
 $
(24,144)   
 $
41,704 

57,031 
(12,479)
44,552 

December 31,
2014

December 31,
2013

 $

 $

- 
- 
- 

 $

 $

11,708 
- 
11,708 

 $ 11,156,676 

 $

601,456 

All software is provided by a third party vendor, is not internally developed, and has an estimated useful life of 5 years. Patents
are amortized using an estimated useful life of 5 to 10 years. Amortization expense for the years ended December 31, 2014 and 2013
was $603,826 and $346,206, respectively. Estimated amortization expense for each of the ensuing years are as follows for the years
ending December 31:

Years ending December 31,
2015
2016
2017
2018
2019 and thereafter

F-20

Amount
 $ 1,156,133 
1,156,133 
1,156,133 
1,150,437 
6,537,840 
  $ 11,156,676 

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
   
     
 
 
 
   
 
  
 
 
   
     
 
 
 
   
 
  
 
 
   
     
 
 
 
   
 
  
  
 
 
   
      
  
 
 
  
  
  
  
 
 
 
CELLULAR BIOMEDICINE GROUP, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013

NOTE 13– LEASES

The Company leases facilities under non-cancellable operating lease agreements.  These facilities are located in the United
States, Hong Kong and China.  The Company recognizes rent expense on a straight-line basis over the life of the lease period.  Rent
expense under operating leases for the years ended December 31, 2014 and 2013 was approximately $576,000 and $454,000,
respectively.

As  of  December  31,  2014,  the  Company  has  the  following  future  minimum  lease  payments  due  under  the  foregoing  lease

agreements:

Years ending December 31,
2015
2016

NOTE 14– RELATED PARTY TRANSACTIONS

Amount

 $

711,153 
515,654 
 $ 1,226,807 

The net balance due to related parties is $36,254 as of December 31, 2014, representing $6,037 for combined advances from
the Company’s executives and $30,217 to a subsidiary of Global Health Investment Holdings Ltd. (“Global Health”).  Prior to August 26,
2014, Global Health was the Company’s largest shareholder.  On August 26, 2014 Global Health Investment Holdings Ltd. disseminated
its CBMG shareholdings, on a pro rata basis, to its shareholders. The net balance due to related parties was $67,999 as of December
31, 2013, representing $37,784 for combined advances from the Company’s executives and $30,215 to a subsidiary of Global Health,
CBMG’s largest shareholder.

The Company received income from the Subsidiaries of Global Health for cell kits with cell processing and storage for the year

ended December 31, 2014 and 2013, of approximately $179,000 and $204,900, respectively.

During  the  year  ended  December  31,  2013,  the  Company  paid  $1,493,439  to  the  executives  of  its  consulting  segment
subsidiary,  Eastbridge  Sub,  to  settle  all  outstanding  accrued  compensation  liabilities,  no  such  settlement  of  accrued  compensation
existed for the year ended December 31, 2014.

NOTE 15– EQUITY

ASC  Topic  505 Equity paragraph 505-50-30-6 establishes that share-based payment transactions with nonemployees shall be
measured  at  the  fair  value  of  the  consideration  received  or  the  fair  value  of  the  equity  instruments  issued,  whichever  is  more  reliably
measurable.

In March 2014, the Company entered into several Subscription Agreements with selected investors (the “Purchasers”) that met
the criteria as “Accredited Investors” as defined in Rule 501(a) of Regulation D under the Securities Act of 1933 (the “Act”), and other
investors who met the criteria as “non-U.S. persons” who agreed to comply with the applicable requirements of Regulation S under the
Act. As a result of these transactions, the Company issued to the purchasers an aggregate of 194,029 shares of common stock, at a
price per share of $6.70 for an aggregate purchase price of approximately $1,220,000.

In June 2014, the Company entered into several Subscription Agreements with selected investors that met the criteria as “non-
U.S. persons” who agreed to comply with the applicable requirements of Regulation S under the Act. As a result of these transactions,
the Company issued to the purchasers an aggregate of 1,492,537 shares of common stock, at a price per share of $6.70 for an
aggregate purchase price of approximately $10,000,000.  Certain warrants were issued to the placement agent in this offering.  These
warrants were all exercised in the year ended December 31, 2014 and 17,765 shares of common stock were issued.

The Company issued to the lead investor in the June 2014 financing, a three-year option to purchase up to 1,000,000 shares of
common stock at $8.00 per share.  Pursuant to the terms of the option, if at any time after 18 months following the date of issuance, the
daily volume-weighted average price of the Company’s common stock exceeds $12.00 for a consecutive 20 trading days, the Company
shall  have  the  right  to  require  the  holder  to  exercise  the  option  in  full.    In  December  2014,  the  Company  received  approximately
$8,000,000 as this agreement was exercised fully.

F-21

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
 
 
  
 
 
 
 
 
CELLULAR BIOMEDICINE GROUP, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013

In September 2014, the Company entered into several agreements with selected parties for the purchase of Agreen and patents
as described in Note 4. As a result of these transactions, the Company issued an aggregate of 828,522 shares of common stock, at a
price per share of $19.238 for an aggregate price of approximately $15,939,000.

In  December  2014,  the  Company  issued  39,260  shares  as  a  finder  fee  to  the  Agreen  acquisition.  In  connection  with  this
issuance the Company recorded expense of approximately $480,000.  The share price on the date of this signed agreement was $12.22
and was used to calculate number of shares to issue.

During the year ended December 31, 2014, the Company issued 13,413 shares of common stock, to officers of the Company for

services rendered. The Company expensed $207,201 in connection with these issuances based on the quoted market prices on the
dates of issuance.

During  the  years  ended  December  31,  2014  and  2013,  the  Company  expensed  $1,742,703  and  $792,645,  respectively,

associate with unvested restricted and option awards that generally vest over a three year period.

Immediately  prior  to  the  reverse  merger  the  Company  had  1,570,299  shares  outstanding.  The  Company  issued  3,638,941

shares in connection with the merger. See Note 1 for a discussion of the accounting for the merger.

During the year ended December 31, 2013, the Company issued 231,384 shares of common stock to third parties for services
rendered. The Company expensed $1,157,099 in connection with these issuances based on the quoted market prices on the dates of
issuance.

During  the  year  ended  December  31,  2013,  the  Company  issued  65,000  shares  of  common  stock,  to  the  former  officers  and
employee of the Company. The Company expensed $386,250 in connection with these issuances based on the quoted market prices on
the dates of issuance

During the year ended December 31, 2013, the Company issued 71,814 shares of common stock to employees that had earned
these shares as compensation as of the date of merger. The Company expensed $350,402 in connection with these issuances based on
the quoted market prices on the dates of issuance.

During year ended December 31, 2013, the Company issued 342,360 shares of common stock to specific stockholders as the
Company did not achieve ten Phase II clinical trials by March 31, 2013 in accordance with the terms and conditions of certain private
placement  agreements  entered  into  by  private  investors  in  CBMG  BVI  and  assumed  by  the  Company.  The  Company  expensed
$1,694,682  in  connection  with  these  issuances  based  on  the  quoted  market  prices  on  the  dates  of  issuance.  There  are  no  further
milestones that would require additional stock issuances.

On  July  24,  2013,  the  Company  entered  into  a  Subscription  Agreement  with  selected  investors  that  met  the  criteria  as
“Accredited  Investors”  as  defined  in  Rule  501(a)  of  Regulation  D  under  the  Securities  Act  of  1933,  and  other  investors  who  met  the
criteria  as  “non-U.S.  persons”  who  agreed  to  comply  with  the  applicable  requirements  of  Regulation  S  under  the  Act.  The  Company
offered to sell up to an aggregate of 1,194,030 shares of the Company’s common stock. During the three months ended September 30,
2013,  the  Company  issued  to  the  Purchasers  an  aggregate  of  597,763  shares  of  common  stock  at  a  price  per  share  of  $6.70  for  an
aggregate purchase price of $4,005,072.

On December 13, 2013, the Company entered into several Subscription Agreements with selected investors that met the criteria
as “Accredited Investors” as defined in Rule 501(a) of Regulation D under the Securities Act of 1933, and other investors who met the
criteria as “non-U.S. persons” who agreed to comply with the applicable requirements of Regulation S under the Act. As a result of these
transactions, the Company issued to the Purchasers an aggregate of 837,105 shares of common stock, at a price per share of $6.70 for
an aggregate purchase price of $5,608,024.

NOTE 16 – COMMITMENTS AND CONTINGENCIES

Executive Employment Agreements

At the close of the merger with CBMG BVI, the Company entered into executive employment agreements with each of Wen Tao
(Steve)  Liu,  Wei  (William)  Cao  and  Andrew  Chan  (the  “New  Officers”)  dated  February  6,  2013  (each  an  “Employment  Agreement,”
collectively,  the  “Employment  Agreements”).  Pursuant  to  Amendment  1  to  the  Employment  Agreement,  Andrew  Chan  will  receive  an
annual base salary of $200,000. Pursuant to Board of Directors (“BOD”) Minutes dated September 29, 2013, Steve Liu and William Cao
will  receive  an  annual  base  salary  of  $200,000  and  $225,000,  respectively.  The  New  Officers  are  also  eligible  to  participate  in  the
Company’s Amended and Restated 2011 Incentive Stock Option Plan (the “2011 Plan”) and receive an option grant thereunder for the

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
purchase of common stock of the Company at the discretion of the board of directors of the Company (the “Board”). The term of the New
Officers’ employment agreements are effective as of February 6, 2013 and continue for three years thereafter. After the three year term,
if the New Officers continue to be employed, they will be employed on an at-will basis and their agreements shall automatically renew for
successive one year terms, until and unless their employment is terminated.

F-22

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 CELLULAR BIOMEDICINE GROUP, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013

Each of the above Executive Employment Agreements contain termination provisions that dependent on the reason an executive

is terminated, severance payments and the payment of COBRA premiums may be triggered.

On January 3, 2014 the Company entered into an executive employment agreement with Bizuo (Tony) Liu (the "Liu Employment
Agreement").  Pursuant to the Liu Employment Agreement, Tony Liu will receive an annual base salary of $210,000 with substantially
similar terms and conditions as the New Officers.

On May 1, 2014 the Company revised Wen Tao (Steve) Liu’s agreement (the “Wen Tao Employment Agreement”).  Pursuant to

the Wen Tao Employment Agreement, Steve Liu will receive an annual base salary of $150,000 as part-time Executive Chairman. 

Discontinued Operations Plan

Effective July 31, 2014, in connection with the Company’s discontinuation of its consulting business, the Company terminated
the  Subsidiary  Employment  Agreements  with  Messrs.  Klein  and  Wong.    On  the  same  date,  the  Company  entered  into  severance
agreements with Messrs. Klein and Wong.  Pursuant to the terms of the severance agreements, the Company agreed to pay severance
of  $360,000  and  $480,000  to  Messrs.  Klein  and  Wong,  respectively,  as  well  as  an  additional  lump  sum  of  $4,200  and  $12,480,
respectively, to cover the equivalent costs of retaining two years of medical coverage under the Company’s current medical plan for such
individuals.

Deferred Compensation Arrangement with Former Officers

On February 5, 2013, the Company entered into a Deferred Compensation Agreement with Keith Wong and Norman Klein (the
“Former  Executives”),  in  which  the  Company  agreed  to:  (i)  pay  its  Former  Executives  certain  accrued  unpaid  cash  compensation
consisting of $676,839 payable to Keith Wong and $459,300 payable to Norman Klein, plus aggregate accrued interest calculated at the
simple rate of 12% per annum; and (ii) pay on August 31, 2013, a cash bonus payment of $204,723 to Mr. Wong and $152,577 to Mr.
Klein. As of September 30, 2013, all such amounts were paid. A copy of the Deferred Compensation Agreement was attached as Exhibit
10.9 to our current report on Form 8-K filed February 12, 2013.

Collaboration Agreement

Part of AG’s business (see Note 4) includes a collaboration agreement to establish and operate a biologic treatment center in the Jilin
province of China.  Under the terms of the agreement, AG’s collaborative partner funded the development of the center and provides
certain ongoing services.  In exchange, the partner receives preferred repayment of all funds that were invested in the development, 60%
of the net profits until all of the invested funds are repaid, and 40% of the net profits thereafter, and the rights to the physical assets at the
conclusion of the agreement.  We are accounting for this transaction in accordance with ASC 808 Collaborative Arrangements and have
reflected all assets and liabilities of the treatment center.  While a liability exists for the amounts to be repaid to the partner for the initial
funding,  no  liability  has  been  recognized  for  the  partner’s  rights  to  the  assets  upon  the  conclusion  of  the  agreement  as  there  is  no
specified termination date to the agreement.

NOTE 17 – STOCK BASED COMPENSATION

Our stock-based compensation arrangements include grants of stock options and restricted stock awards under the Stock Option
Plan (the “2009 Plan”,“2011 Plan”, and the “2013 Plan”), and certain awards granted outside of these plans. The compensation cost that
has been charged against income related to stock-based compensation (including shares issued for services and expense true-ups and
reversals described in Note 15) for the years ended December 31, 2014 and 2013 was $1,949,904 and $1,529,297, respectively, and is
included  in  general  and  administrative  expense  in  our  Consolidated  Statements  of  Operations.  As  of  December  31,  2014,  there  was
$7,642,709 all unrecognized compensation cost related to an aggregate of 1,048,961 of non-vested stock option awards and $97,748
related to an aggregate of 7,115 of non-vested restricted stock awards.  These costs are expected to be recognized over a weighted-
average period of 1.84 years for the stock options awards and 0.8 years for the restricted stock awards.

During  the  year  ended  December  31,  2014,  the  Company  issued  options  under  the  2011  and  2013  Plans  to  purchase  an
aggregate of 795,500 shares of the Company’s common stock to officers, directors and employees. The grant date fair value of these
options was $6,884,822 using Black-Scholes option valuation models with the following assumptions: exercise price equal to the grant
date stock price of $5.00 to $28.49, volatility 112% to 130%, expected life 6.0 years, and risk-free rate of 1.77% to 2.08%. The Company
is expensing these options on a straight-line basis over the requisite service period.

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

F-23

 
 
 
 
 
 
 
CELLULAR BIOMEDICINE GROUP, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013

The following table summarizes stock option activity as of December 31, 2014 and 2013:

Number of
Options

Weighted-
Average
Exercise Price  

Weighted-
Average
Remaining
Contractual
Term (in years)   

Aggregate
Intrinsic Value  

Outstanding at December 31, 2013

Grants
Forfeitures
Exercises

Outstanding at December 31, 2014

 $

705,073 
795,500 
(71,750)   
(3,650)   
 $

1,425,173 

4.19 
10.53     
5.06     
5.31     
7.37 

9.2 

 $

735,132 

8.9 

 $ 11,065,770 

Vested and exercisable at December 31, 2014

376,212 

 $

4.18 

8.5 

 $ 3,730,238 

Exercise

Price

Number of Options
    Outstanding     Exercisable      

  $3.00 - $4.95 
  $5.00 - $9.19     

$14.50+ 

350,883 
810,990 
263,300 
1,425,173 

153,662     
222,550     
-     
376,212     

The aggregate intrinsic value for stock options outstanding and exercisable is defined as the positive difference between the fair
market  value  of  our  common  stock  and  the  exercise  price  of  the  stock  options.  As  of  December  31,  2014,  we  expect  to  recognize
approximately $7,640,000 of stock-based compensation for our outstanding options over a weighted-average period of 1.7 years.

Cash received from option exercises under all share-based payment arrangements for the year ended December 31, 2014 was

$19,387.  No options were exercised in 2013.

NOTE 18 – NET INCOME (LOSS) PER SHARE

Basic  and  diluted  net  loss  per  common  share  is  computed  on  the  basis  of  our  weighted  average  number  of  common  shares

outstanding, as determined by using the calculations outlined below:

Loss from continuing operations

Loss on discontinued operations

Net loss

Weighted average shares of common stock
Dilutive effect of stock options
Restricted stock vested not issued
Common stock and common stock equivalents

  Loss from continuing operations per basic share

  Loss from continuing operations per diluted share

  Loss on discontinued operations per basic share

  Loss on discontinued operations per diluted share

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

For the Year Ended
December 31,

2014

2013

 $ (12,355,459)  $ (11,358,519)

 $ (3,119,152)  $ (2,438,514)

 $ (15,474,611)  $ (13,797,033)

8,627,094 
- 
- 
8,627,094 

5,792,888 
- 
- 
5,792,888 

 $

 $

 $

 $

(1.43)  $

(1.43)  $

(0.36)  $

(0.36)  $

(1.96)

(1.96)

(0.42)

(0.42)

 
 
 
 
 
   
 
   
     
     
     
 
  
  
  
  
      
  
  
      
  
  
      
  
  
  
 
   
      
      
      
  
  
  
 
   
      
      
      
  
 
 
   
     
  
 
 
  
 
   
      
      
      
  
 
  
  
  
 
  
  
 
 
  
  
  
 
   
  
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
     
 
 
   
      
  
 
   
      
  
 
   
      
  
  
  
  
  
  
  
  
  
 
   
      
  
 
   
      
  
 
   
      
  
  Net loss per basic share

  Net loss per diluted share

 $

 $

(1.79)  $

(1.79)  $

(2.38)

(2.38)

F-24

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
CELLULAR BIOMEDICINE GROUP, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013

The calculation of diluted net income per common share excludes the effects of 590,545 outstanding stock options for the year

ended December 31, 2014 as the impact of these options was anti-dilutive. There were 2,310 anti-dilutive share equivalents for the year
ended December 31, 2013.

NOTE 19 – INCOME TAXES

Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the
future  tax  consequences  attributable  to  differences  between  the  financial  statement  carrying  amounts  of  existing  assets  and  liabilities
and their respective tax bases and operating loss and tax credit carry-forwards. Deferred tax assets and liabilities are measured using
enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or
settled. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period during which such
rates are enacted.

The  Company  considers  all  available  evidence  to  determine  whether  it  is  more  likely  than  not  that  some  portion  or  all  of  the
deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable
income  during  the  periods  in  which  those  temporary  differences  become  realizable.  Management  considers  the  scheduled  reversal  of
deferred tax liabilities (including the impact of available carryback and carry-forward periods), and projected taxable income in assessing
the realizability of deferred tax assets. In making such judgments, significant weight is given to evidence that can be objectively verified.
Based on all available evidence, in particular our three-year historical cumulative losses, recent operating losses and U.S. pre-tax loss
for the fiscal year ending December 31, 2014, we recorded a valuation allowance against our U.S. net deferred tax assets. In order to
fully realize the U.S. deferred tax assets, we will need to generate sufficient taxable income in future periods before the expiration of the
deferred tax assets governed by the tax code.

The following represent components of the current tax expense for the year ended December 31, 2014 and 2013.

Current tax expense:
US federal
US state

  December 31,     December 31,  

2014

2013

 $

 $

41,798 
8,947 
50,745 

 $

 $

339,856 
4,590 
344,446 

The following represent components of net deferred tax assets at December 31, 2014 and 2013:

  December 31,     December 31,  

2014

2013

 $ 4,343,930 
1,823,432 
581,129 
1,217,927 
599,332 

 $ 2,811,207 
- 
294,127 
1,909,635 
- 

-     

- 

8,565,750 
(8,565,750)   
 $

- 

5,014,969 
(5,014,969)
- 

 $

Deferred tax assets:

Net operating loss carry forwards (offshore)
Net operating loss carry forwards (US)
Accrued compensation (US)

Stock options (US)
Investments (US)

Deferred tax liabilities

Subtotal
Less:  valuation allowance
Net deferred tax asset

F-25

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CELLULAR BIOMEDICINE GROUP, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013

In each period since inception, the Company has recorded a valuation allowance for the full amount of net deferred tax assets,
as the realization of deferred tax assets is uncertain. As a result, the Company has not recorded any federal or state income tax benefit
in the consolidated statements of operations and comprehensive income (loss).

As  of  December  31,  2014,  the  Company  had  net  operating  loss  carryforwards  of  $4.3  million  for  U.S  federal  purposes,  $4.3
million for U.S. state purposes, and $17.4 million for Chinese income tax purposes such losses are set to expire in 2034, 2034, and 2019
for U.S. federal, U.S. state and Chinese income tax purposes, respectively. All deferred income tax expense is offset by changes in the
valuation allowance pertaining to the Company's existing net operating loss carryforwards.  The Company's effective tax rate differs from
statutory rates of 35% for U.S. federal income tax purposes and 25% for Chinese income tax purposes due to the effects of the valuation
allowance and certain permanent differences as it pertains to book-tax differences in the value of client shares received for services.

The  following  table  summarizes  a  reconciliation  of  Income  tax  expense  (benefit)  for  the  year  ended  December  31,  2014

compared with the amounts at the U.S. federal statutory rate:

Effective Tax Rate Reconciliation
Federal tax
State tax
Goodwill impairment
Foreign tax rate difference
Other permanent difference
Change in valuation allowance

Provisional rate

(35.00)%
0.04%
7.49%
13.91%
0.29%
13.59%

0.32%

Under Section 382 of the Code, substantial changes in ownership may limit the amount of NOLs that can be utilized annually in
the future to offset taxable income, if any. Specifically, this limitation may arise in the event of a cumulative change in ownership of more
than 50% within a three-year period as determined under the Code. Any such annual limitation may significantly reduce the utilization of
these NOLs before they expire. The Company’s ability to utilize federal NOLs created prior to the merger is significantly limited. Prior to
the merger, CBMG Ltd. had completed a partial analysis of ownership changes under Section 382 of the Code to determine if a change
in  control  had  occurred.  Based  on  this  partial  analysis,  no  change  in  control  was  identified.  A  complete  formal  analysis  of  ownership
change would have to be performed in order to obtain certainty that a change in control had not occurred prior to the merger, which could
further limit the utilization of pre-merger NOLs.

NOTE 20 – SUBSEQUENT EVENTS

On  February  4,  2015,  Cellular  Biomedicine  Group  Ltd.  (Shanghai)  (“CBMG”),  an  operating  subsidiary  of  Cellular  Biomedicine
Group  Inc.  (the  “Company”),  entered  into  a  technology  transfer  agreement  (the  “Transfer  Agreement”)  with  the  Chinese  PLA  General
Hospital PLAGH (also known as “301 Hospital”).

Pursuant to the terms of the Transfer Agreement, PLAGH agreed to transfer to CBMG all of its right, title and interest in and to
certain  technologies  currently  owned  by  PLAGH  (including,  without  limitation,  four  technologies  and  their  pending  patent  applications)
that  relate  to  genetic  engineering  of  chimeric  antigen  receptor  (CAR)-modified  T  cells  and  its  applications  (collectively,  the
“Technology”).  In addition, PLAGH is responsible for obtaining governmental approval for the clinical trial related to the Technology, and
CBMG (Shanghai) is responsible for the costs and expenses in connection therewith.

In consideration for the Technology, CBMG agreed to pay to PLAGH the following: (i) RMB 3.2 million (approximately $512,000)
within 5 business days following the date of the Transfer Agreement, (ii) RMB 6.8 million (approximately $1,109,000) within 5 business
days  following  delivery  by  PLAGH  to  CBMG  all  the  materials  and  documents  related  to  the  Technology,  and  (iii)  RMB  2  million
(approximately  $320,000)  within  5  business  days  following  execution  of  clinical  cooperation  agreement  between  CBMG  and  PLAGH.
The Transfer Agreement contains customary confidentiality and event of default provisions.

In  March  2015,  the  Company  initiated  a  financing  transaction  pursuant  to  which  it  would  sell  up  to  526,316  shares  of  the
Company’s common stock, to selected investors at $38 per share, for total gross proceeds of approximately $20,000,000. The Shares
were sold pursuant to separate subscription agreements between the Company and each Investor. Up to the issuance of the financial
statements, $20,000,000 (unaudited) were received from investors.

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

F-26

 
 
 
 
  
  
  
  
  
  
 
   
  
  
 
 
 
 
 
Consent of Independent Registered Public Accounting Firm

Exhibit 23.1

Cellular Biomedicine Group, Inc.
Palo Alto, California

We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (Nos. 333-198692, 333-158583, 333-
187799 and 333-179974) of Cellular Biomedicine Group, Inc. (formerly EastBridge Investment Group Corporation) (the “Company”) of
our report dated March XX, 2015, relating to the consolidated financial statements which appears in this From 10-K.

BDO USA, LLP
Phoenix, Arizona

March 31, 2015

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CERTIFICATION

Pursuant to 18 U.S.C. Section 1350
As adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

Exhibit 31.1

I, Wei (William Cao), certify that:

  1. I have reviewed this annual report on Form 10-K of Cellular Biomedicine Group Inc. (the "registrant");

  2.  Based  on  my  knowledge,  this  report  does  not  contain  any  untrue  statement  of  a  material  fact  or  omit  to  state  a  material  fact
necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with
respect to the period covered by this report;

  3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects  the  financial  condition,  results  of  operations  and  cash  flows  of  the  registrant  as  of,  and  for,  the  periods  presented  in  this
report;

  4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under
our  supervision,  to  ensure  that  material  information  relating  to  the  registrant,  including  its  consolidated  subsidiaries,  is  made
known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed
under  our  supervision,  to  provide  reasonable  assurance  regarding  the  reliability  of  financial  reporting  and  the  preparation  of
financial statements for external purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions
about the effectiveness of the disclosure controls and procedures as of the end of the period covered by this report based on such
evaluation; and

(d)  Disclosed  in  this  report  any  change  in  the  registrant's  internal  control  over  financial  reporting  that  occurred  during  the
registrant's  most  recent  fiscal  quarter  (the  registrant's  fourth  fiscal  quarter  in  the  case  of  an  annual  report)  that  has  materially
affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

  5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial
reporting,  to  the  registrant's  auditors  and  the  audit  committee  of  the  registrant's  board  of  directors  (or  persons  performing  the
equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which
are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

(b)  Any  fraud,  whether  or  not  material,  that  involves  management  or  other  employees  who  have  a  significant  role  in  the
registrant's internal control over financial reporting.

Dated: March 31, 2015

Signature:  /s/ Wei (William) Cao                                                        

Wei (William) Cao
Chief Executive Officer
(principal executive officer) 

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION

Pursuant to 18 U.S.C. Section 1350
As adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

    Exhibit 31.2

I, Bizuo (Tony) Liu, certify that:

  1. I have reviewed this annual report on Form 10-K of Cellular Biomedicine Group Inc. (the "registrant");

  2.  Based  on  my  knowledge,  this  report  does  not  contain  any  untrue  statement  of  a  material  fact  or  omit  to  state  a  material  fact
necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with
respect to the period covered by this report;

  3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

  4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under
our  supervision,  to  ensure  that  material  information  relating  to  the  registrant,  including  its  consolidated  subsidiaries,  is  made
known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed
under  our  supervision,  to  provide  reasonable  assurance  regarding  the  reliability  of  financial  reporting  and  the  preparation  of
financial statements for external purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions
about the effectiveness of the disclosure controls and procedures as of the end of the period covered by this report based on such
evaluation; and

(d)  Disclosed  in  this  report  any  change  in  the  registrant's  internal  control  over  financial  reporting  that  occurred  during  the
registrant's  most  recent  fiscal  quarter  (the  registrant's  fourth  fiscal  quarter  in  the  case  of  an  annual  report)  that  has  materially
affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

  5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent
functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which
are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

(b)  Any  fraud,  whether  or  not  material,  that  involves  management  or  other  employees  who  have  a  significant  role  in  the
registrant's internal control over financial reporting.

Dated: March 31, 2015

Signature:  /s/ Bizuo (Tony) Liu 

Bizuo (Tony) Liu
Chief Financial Officer
(principal financial and accounting officer)

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION

Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
(subsections (a) and (b) of Section 1350, Chapter 63 of Title 18, United States Code)

    Exhibit 32.1

Pursuant  to  Section  906  of  the  Sarbanes-Oxley  Act  of  2002  (subsections  (a)  and  (b)  of  Section  1350,  Chapter  63  of  Title  18,  United
States Code), the undersigned officer of Cellular Biomedicine Group Inc., a Delaware corporation (the "Company"), does hereby certify,
to such officer's knowledge, that:

The Annual Report on Form 10-K for the fiscal year ended December 31, 2013 (the "Form 10-K") of the Company fully complies with the
requirements  of  Section  13(a)  or  15(d)  of  the  Securities  Exchange  Act  of  1934  and  information  contained  in  the  Form  10-K  fairly
presents, in all material respects, the financial condition and results of operations of the Company.

Dated: March 31, 2015

By:   /s/ Wei (William) Cao                                                         

Wei (William) Cao
Chief Executive Officer
(principal executive officer)

By:   /s/ Bizuo (Tony) Liu                                                    

Bizuo (Tony) Liu
Chief Financial Officer
(principal financial and accounting officer)

The foregoing certification is being furnished solely pursuant to section 906 of the Sarbanes-Oxley Act of 2002 (subsections (a) and (b)
of  Section  1350,  Chapter  63  of  Title  18,  United  States  Code)  and  is  not  being  filed  as  part  of  Form  10-K  or  as  a  separate  disclosure
document.

A  signed  original  of  this  written  statement  required  by  Section  906  has  been  provided  to  the  Company  and  will  be  retained  by  the
Company and furnished to the Securities and Exchange Commission or its staff upon request.

EDGAR Stream is a copyright of Issuer Direct Corporation, all rights reserved.