ACCENTIA BIOPHARMACEUTICALS INC (ABPI) [Rocket]

In millions, except per share items	Dec-31-12	Sep-30-12	Jun-30-12	Mar-31-12	Dec-31-11	Sep-30-11	Jun-30-11	Mar-31-11
	10-Q	10-K	10-Q	10-Q	10-Q	10-K	10-Q	10-Q
Cash flows from (used in) operating activities:
Net loss		-9.2	2.3	-8.0		-15.7	-3.7	-1.0
Adjustments to reconcile net loss to net cash flows from operating activities before reorganization items:
Depreciation			0.0	0.1			0.0	0.0
Amortization			0.0	0.1			0.1	0.1
Share-based compensation			0.1	3.6			1.8	3.4
Accretion of debt discounts			0.7	1.4			0.5	0.5
Accretion of capitalized finance costs			0.0	0.1				0.2
Derivative gain
Gain on conversion of debt		-0.4	-0.4
Gain on the sale of assets, discontinued operations		-4.0		-4.0
Gain on settlement						-0.8		-0.8
Issuance of common stock shares for interest expense			0.1	0.2			0.1	0.0
Issuance of common stock warrants for finance costs
Issuance of common stock shares for services
Increase (decrease) in cash resulting from changes in:
Accounts receivable			0.1	0.9		0.0	-0.5	0.4
Inventories			0.0	0.1		-0.1	0.0	0.0
Unbilled receivables		-0.2	0.0	-0.3			0.1	-0.1
Prepaid expenses and other current assets		0.0	0.0	-0.1			0.0	0.8
Other assets			0.0	0.0		-0.5	0.0	-0.7
Assets from discontinued operations				0.4		-0.2	0.2	-0.2
Accounts payable			-0.2	0.4			-0.1	0.0
Accrued expenses			1.6	1.2			1.2	0.8
Unearned revenues			0.0	0.4
Customer deposits		-0.1	0.0	-0.1		0.0	-0.1	0.0
Accrued income taxes				0.6
Other liabilities			0.1	0.1
Liabilities from discontinued operations		-0.4	0.0	-0.4			-0.1	-0.1
Net cash flows from operating activities before reorganization items		-0.6	3.1	-2.2			-1.3	-0.4

Reorganization items:
Gain on reorganization plan		-5.7	-5.1	-0.6		-12.7	-0.6	-0.8
Decrease increase in accrued professional fees						-0.3
Total recognition		-5.7	-5.7			-13.1	-13.1
Net cash used in operating activities		-6.3	-2.0	-2.8		-6.1	-2.0	-1.2

Cash flows from investing activities:
Acquisition of property, plant and equipment		-0.1	-0.2	-0.1		-0.8	-0.5	-0.1
Proceeds from the sale of assets				5.5
Net cash provided by (used in) investing activities			-0.2	5.4		-0.8	-0.5	-0.1

Cash flows from financing activities:
Proceeds from notes payable, related party
Proceeds from long-term notes							0.4
Proceeds private placement of common stock			0.3	0.4
Proceeds from the exercise of stock options			0.0	0.1
Proceeds from the exercise of stock warrants			0.0	0.1
Payments on notes payable and long-term debt		-3.7	0.0	-3.7		-1.7		0.0
Payment of deferred financing costs						-1.1	0.1
Payments made to related parties			0.5	2.0		0.0
Payment on related party notes		0.0	0.0	0.0		0.0	0.0	0.0
Net cash flows from financing activities			0.7	-1.1			1.3	0.0
Net change in cash and cash equivalents		-0.3	-1.4	1.5		-0.1	-1.2	-1.2
Cash and cash equivalents at beginning of period				0.4
Cash and cash equivalents at end of period			-1.4	1.9			-1.2	2.5

Supplemental cash flow information:
Cash paid for interest			0.0	0.1			0.1
Supplemental disclosure of non-cash financing activity:
Reclassification of derivative to equity			0.1	0.6			0.1	0.1
Reclassification of beneficial conversion feature, Biovest								-2.1
Accentia shares issued on the Effective Date upon the conversion of debt								1.1
Accentia shares issued upon the conversion of promissory notes			1.7	4.0				0.4
Accentia shares issued in resolution of disputed claims								0.4
Biovest shares issued on effective date upon the conversion of debt
Biovest shares issued upon the conversion of debt			0.8				1.1
Accentia owned Biovest shares tendered in payment of Accentia debt			0.7	1.0			0.1	0.8