General form of registration statement for all companies including face-amount certificate companies

CONSOLIDATED STATEMENTS OF CASH FLOWS

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CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)
 9 Months Ended 12 Months Ended
Sep. 30, 2013
Sep. 30, 2012
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Operating activities:          
Net (loss) income $ (2,696,529) $ 6,869,830 $ (2,792,114) $ 1,866,999 $ 721,374
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:          
Depreciation and amortization 1,717,406 1,551,766 7,457,525 1,832,671 2,698,853
Deferred rent payable 41,553 658,234 (1,053,685) 946,657 1,529,601
Deferred taxes 42,426 (161,192) (273,584) 2,482 (78,280)
Accrued interest on member loans 349,705 141,417 281,180 362,431 362,168
(Income) loss on equity method investments (563,583) 389,053 77,361 95,202   
Impairment       5,133,552    304,858
Loss on disposal of assets       34,508      
Changes in operating assets and liabilities:          
Accounts receivable 347,715 (920,894) (1,099,712) 64,592 (1,633,500)
Inventory 415,569 144,821 (195,357) (242,252) (138,367)
Prepaid expenses and other current assets (526,033) (131,139) (201,040) 84,938 104,201
Security deposits (10,789) (188,899) (198,499) (292,991) (9,118)
Other assets (20,949) (176,889) (625,940) 20,530 (386,848)
Accounts payable (566,782) (397,295) 1,062,959 1,041,939 109,645
Accrued expenses 423,160 (619,900) 220,199 717,777 (199,772)
Deferred revenue (38,798) 12,649 (46,885) (64,068) (85,982)
Other long-term liabilities          39,750   
Net cash (used in) provided by operating activities (1,085,929) 7,171,562 7,780,468 6,476,657 3,298,833
Investing activities:          
Purchase of property and equipment (1,424,476) (4,374,465) (7,225,640) (7,461,338) (1,254,350)
Investment 218,125 (1,790,128) (179,613) (1,456,733) (470,000)
Due from related parties (984,876) (135,220) 696,450 (229,855)   
Net cash used in investing activities (2,191,227) (6,299,813) (6,708,803) (9,147,926) (1,724,350)
Financing activities:          
Cash overdraft (105,664) 388,512 441,014 20,645 113,382
Escrow deposits          3,240,179 (2,858,891)
Proceeds from line of credit 5,950,000 2,650,000 3,650,000 1,250,000   
Repayment of line of credit (3,522,222) (1,516,667) (2,422,222)      
Repayment of notes payable (15,000) (20,000) (20,000) (20,000) (20,000)
Repayment of capital lease    (40,026) (45,259) (134,351) (91,086)
Proceeds from member loans 2,000,000 1,504,550 1,546,222    500,000
Repayment of member loans    (782,253) (1,342,253) (671,000) (582,000)
Contributions from members 520,000 1,466,000 1,629,504 157,000 3,250,000
Redemption of member's interest        (230,000)  
Members' distributions (1,383,407) (4,358,270) (5,189,593) (1,495,625) (1,609,184)
Net cash provided by (used in) financing activities 3,443,707 (708,154) (1,752,587) 2,116,848 (1,297,779)
Effect of exchange rate changes on cash 105,711 (6,074) (12,092)      
Net increase (decrease) in cash 272,262 157,521 (693,014) (554,421) 276,704
Cash and cash equivalents, beginning of year 1,043,730 1,736,744 1,736,744 2,291,265 2,014,461
Cash and cash equivalents, end of year 1,315,992 1,894,265 1,043,730 1,736,744 2,291,265
Supplemental disclosure of cash flow data:          
Interest paid 237,433 153,194 213,375 332,940 637,440
Income taxes paid 453,180 194,243 83,255 113,476 67,209
Supplemental disclosure of noncash financing activities:          
Conversion of debt to equity         $ 644,771