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Company’s management is unable to assess the impact the application of these new recommendations
will have on its consolidated financial statements.
International Financial Reporting Standards
In February 2008, the Canadian Accounting Standards Board announced that the use of International
Financial Reporting Standards (IFRS) established by the International Accounting Board will be
required for fiscal years beginning January 1, 2011 for publicly accountable profit-oriented enterprises.
Accordingly, the Company expects to adopt these new standards during its fiscal year beginning on
or after May 1, 2011. The IASB has also stated that during the transition period, companies will be
required to provide comparative data for the previous year established under IFRS. IFRS issued by the
International Accounting Standards Board (IASB) require the submission of additional information in
the financial statements and, although the conceptual framework of IFRS is similar to Canadian GAAP,
companies must take into account differences in accounting principles. The Company is currently
evaluating the impact of adopting these new standards on its consolidated financial statements, but it
cannot reasonably establish the current impact of this accounting change on its financial position and
consolidated financial results.
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Business Combinations and Consolidated Financial Statements
In January 2009, the Canadian Institute of Chartered Accountants (CICA) issued new Sections 1582,
«Business Combinations» which replaces Sections 1581 “Business Combinations”. The CICA also
issued two new Sections ; 1601, “Consolidated Financial Statements”, and 1602, “Non-controlling
Interests”. These new standards replaces Section 1600, “Consolidated Financial Statements”.
Section 1582 establishes the principles for the recognition and measurement of net assets acquired in a
business combination. Section 1601 defines the standards for the preparation of consolidated financial
statements and those relating to accounting in the consolidated financial statements subsequent to a
business combination. Finally Section 1602 defines accounting standards relating to accounting in the
consolidated financial statements subsequent to a business combination with non-controlling interest
in a subsidiary.
Section 1582 applies to interim financial statements and annual consolidated financial years beginning
on or after January 1, 2011, and Section 1601 and 1602 will become effective for fiscal years open as of
January 1st, 2011. The company will implement these new Sections as of May 1st, 2009. The Company
has not yet evaluated the impact of these new standards on its financial statements.
+ DISCLOSURE CONTROLS AND PROCEDURES
The President and Chief Executive Officer and the Vice-President, Finance and Administration are
responsible for establishing and maintaining controls and procedures regarding the communication of
information about the Company.
As of April 30th, 2009, Management, under the supervision and with the participation of the President
and Chief Executive Officer and the Vice-President Finance and Administration, have conducted an
evaluation of the controls and procedures regarding communication of information and have concluded
that these controls and procedures were adequate and effective.
+ OUTLOOK
The Company launched several new products during the last three fiscal years while developing new
products that are still in the embryonic stages. One such new product is the Clemex Powder Disperser.
A product without peers among competitors, this unique instrument is very reliable, and is getting
positive reviews from customers, and sales prospects are looking very promising. Another product, the
Clemex PSFilter, developed specifically to analyze particles deposited on paper filters or wafers as part
of cleanliness analyses has done very well since its market introduction. Finally, the Clemex PSA300
has also done very will over the last two years, with a strong increase in sales in 2009, and the outlook
remains good for 2010. Finally, the renewed and renamed Clemex CMT.HD product has a promising
future as clients are very interested by the new features offered by this product.
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The Company is working with a partner in France to develop a new device aimed
at the biomedical field, specifically for hematology during this last fiscal year.
Sales potential in this sector is very enticing; especially since image analysis
systems are perfectly suited and designed for these kinds of tests. The
device should be ready for pre-marketing in the spring of 2010.
The micro-machining workshop, set up during this last fiscal year, will
　
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