For NPCT to receive the $40 million revenue/dividend from its 50% ownership, BioAgra`s expenses would have already been taken out. So that is where I start my number crunching for NPCT`s share price.

This is now where we use the expenses of NPCT to work towards share price earning.

The expenses of NPCT have been keep tight in the past year. Paul has ``forgiven`` his salary (please see past 10Q for data to support this). Kristi and Stephanie are the two primary paid employees. In my opinion, if they didn`t get paid, they should leave (I would). And without Kristi (CFO) no filings would get done and we would be in deep doo doo.

Once NPCT starts seeing dividends (revenue) through the JV of BioAgra (and maybe some day ExypnoTech), expenses will adjust and I hope Paul takes a salary.

So, I look for expenses to jump to around $50,000 per month, maybe $100,000/month yielding expenses of $600,000 to $1.2 million per year to offset revenue/dividend of $40 million.

I do see the potentials of BioAgra having such sales in the future (as I believe I stated in fiscal 2007 or fiscal 2008) to support this.

What their margins are, that is being kept close other than to state very good. BioAgra would be a poor marketting company if they did not keep their margins close to their chest.

Kent