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Hi Tech Pharmacal Co Inc – ‘10-Q’ for 7/31/12 – ‘EX-101.PRE’

On:  Monday, 9/10/12, at 12:17pm ET   ·   For:  7/31/12   ·   Accession #:  1193125-12-386176   ·   File #:  0-20424

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 9/10/12  Hi Tech Pharmacal Co Inc          10-Q        7/31/12   64:3.3M                                   Donnelley … Solutions/FA

Quarterly Report   —   Form 10-Q   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    319K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     24K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     24K 
 4: EX-32       Certification -- §906 - SOA'02                      HTML     18K 
41: R1          Document and Entity Information                     HTML     38K 
31: R2          Condensed Consolidated Balance Sheets               HTML    120K 
39: R3          Condensed Consolidated Balance Sheets               HTML     39K 
                (Parenthetical)                                                  
43: R4          Condensed Consolidated Statements of Operations     HTML     94K 
                (Unaudited)                                                      
58: R5          Consolidated Statements of Comprehensive Income     HTML     34K 
                (Unaudited)                                                      
33: R6          Condensed Consolidated Statements of Cash Flows     HTML     80K 
38: R7          Basis of Presentation                               HTML     29K 
28: R8          Business                                            HTML     22K 
20: R9          Revenue Recognition                                 HTML     21K 
59: R10         Net Income Per Share                                HTML     23K 
45: R11         Accounts Receivable                                 HTML     55K 
44: R12         Inventory                                           HTML     28K 
49: R13         Property and Equipment                              HTML     33K 
50: R14         Intangible Assets                                   HTML     52K 
48: R15         Long-Term Debt                                      HTML     25K 
51: R16         Freight Expense                                     HTML     20K 
40: R17         Stock-Based Compensation                            HTML     35K 
42: R18         Product Divestitures                                HTML     22K 
47: R19         Income Taxes                                        HTML     26K 
63: R20         Contingencies and Other Matters                     HTML     47K 
54: R21         Recent Accounting Pronouncements                    HTML     28K 
35: R22         Significant Customers and Concentration of Credit   HTML     25K 
                Risk                                                             
46: R23         Fair Value Measurements                             HTML     37K 
37: R24         Segment Information                                 HTML     53K 
15: R25         Accounts Receivable (Tables)                        HTML     51K 
55: R26         Inventory (Tables)                                  HTML     26K 
60: R27         Property and Equipment (Tables)                     HTML     31K 
24: R28         Intangible Assets (Tables)                          HTML     42K 
23: R29         Stock-Based Compensation (Tables)                   HTML     29K 
26: R30         Fair Value Measurements (Tables)                    HTML     27K 
27: R31         Segment Information (Tables)                        HTML     44K 
29: R32         Net Income Per Share (Details)                      HTML     19K 
14: R33         Accounts Receivable (Details)                       HTML     28K 
52: R34         Accounts Receivable (Details 1)                     HTML     32K 
34: R35         Accounts Receivable (Details Textual)               HTML     21K 
36: R36         Inventory (Details)                                 HTML     29K 
18: R37         Property and Equipment (Details)                    HTML     34K 
62: R38         Property and Equipment (Details Textual)            HTML     29K 
11: R39         Intangible Assets (Details)                         HTML     47K 
30: R40         Intangible Assets (Details Textual)                 HTML     97K 
57: R41         Long-Term Debt (Details)                            HTML     45K 
17: R42         Freight Expense (Details)                           HTML     19K 
22: R43         Stock-Based Compensation (Details)                  HTML     26K 
25: R44         Stock-Based Compensation (Details Textual)          HTML     42K 
32: R45         Product Divestitures (Details)                      HTML     34K 
13: R46         Income Taxes (Details)                              HTML     25K 
19: R47         Contingencies and Other Matters (Details)           HTML     65K 
12: R48         Significant Customers and Concentration of Credit   HTML     25K 
                Risk (Details)                                                   
56: R49         Fair Value Measurements (Details)                   HTML     23K 
16: R50         Fair Value Measurements (Details Textual)           HTML     20K 
53: R51         Segment Information (Details)                       HTML     35K 
61: XML         IDEA XML File -- Filing Summary                      XML     91K 
21: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS    456K 
 5: EX-101.INS  XBRL Instance -- hitk-20120731                       XML    686K 
 7: EX-101.CAL  XBRL Calculations -- hitk-20120731_cal               XML    118K 
 8: EX-101.DEF  XBRL Definitions -- hitk-20120731_def                XML    233K 
 9: EX-101.LAB  XBRL Labels -- hitk-20120731_lab                     XML    722K 
10: EX-101.PRE  XBRL Presentations -- hitk-20120731_pre              XML    484K 
 6: EX-101.SCH  XBRL Schema -- hitk-20120731                         XSD    141K 
64: ZIP         XBRL Zipped Folder -- 0001193125-12-386176-xbrl      Zip     82K 


‘EX-101.PRE’   —   XBRL Presentations — hitk-20120731_pre


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
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<loc xlink:type="locator" xlink:href="hitk-20120731.xsd#hitk_AccountsReceivableReturnsMember" xlink:label="hitk_AccountsReceivableReturnsMember"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ReceivablesBillingStatusDomain" xlink:to="hitk_AccountsReceivableReturnsMember" order="60" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" priority="1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:label="us-gaap_AccountsNotesAndLoansReceivableLineItems"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:to="us-gaap_AccountsNotesAndLoansReceivableLineItems" order="40" use="optional" priority="1"/>
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<loc xlink:type="locator" xlink:href="hitk-20120731.xsd#hitk_ValuationAllowancesAndReservesCurrentProvision" xlink:label="hitk_ValuationAllowancesAndReservesCurrentProvision"/>
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<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ValuationAllowancesAndReservesPeriodIncreaseDecrease" xlink:label="us-gaap_ValuationAllowancesAndReservesPeriodIncreaseDecrease"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountsNotesAndLoansReceivableNetCurrentAbstract" xlink:to="us-gaap_ValuationAllowancesAndReservesPeriodIncreaseDecrease" order="60" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" priority="1"/>
<loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ValuationAllowancesAndReservesBalance" xlink:label="us-gaap_ValuationAllowancesAndReservesBalance_2"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountsNotesAndLoansReceivableNetCurrentAbstract" xlink:to="us-gaap_ValuationAllowancesAndReservesBalance_2" order="20" use="optional" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" priority="1"/>
</presentationLink>
<presentationLink xlink:type="extended" xlink:role="http://www.hitechpharm.com/role/AccountsReceivableDetailsTextual" xlink:title="06052 - Disclosure - Accounts Receivable (Details Textual)">
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<loc xlink:type="locator" xlink:href="hitk-20120731.xsd#hitk_AccountsReceivableTextualAbstract" xlink:label="hitk_AccountsReceivableTextualAbstract"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ReceivablesAbstract" xlink:to="hitk_AccountsReceivableTextualAbstract" order="20" use="optional" priority="1"/>
<loc xlink:type="locator" xlink:href="hitk-20120731.xsd#hitk_AccountsReceivableDiscountAssumptionRate" xlink:label="hitk_AccountsReceivableDiscountAssumptionRate"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="hitk_AccountsReceivableTextualAbstract" xlink:to="hitk_AccountsReceivableDiscountAssumptionRate" order="20" use="optional" priority="1"/>
<loc xlink:type="locator" xlink:href="hitk-20120731.xsd#hitk_AccountsReceivableChargebackToInventory" xlink:label="hitk_AccountsReceivableChargebackToInventory"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="hitk_AccountsReceivableTextualAbstract" xlink:to="hitk_AccountsReceivableChargebackToInventory" order="40" use="optional" priority="1"/>
</presentationLink>
</linkbase>

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