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Gadsden Properties, Inc. – ‘10-Q’ for 6/30/12 – ‘EX-31.2’

On:  Tuesday, 8/14/12, at 9:50am ET   ·   For:  6/30/12   ·   Accession #:  711665-12-26   ·   File #:  0-11635

Previous ‘10-Q’:  ‘10-Q’ on 5/15/12 for 3/31/12   ·   Next:  ‘10-Q’ on / for 11/13/12   ·   Latest:  ‘10-Q’ on 11/6/19 for 6/30/19

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

 8/14/12  Gadsden Properties, Inc.          10-Q        6/30/12   60:8M

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

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Phmd 10Q - 2nd Quarter                              HTML    728K 
 2: EX-10.45    Carlsbad Lease & Amendment                          HTML    291K 
 3: EX-31.1     CEO Certification                                   HTML     27K 
 4: EX-31.2     CFO Certification                                   HTML     27K 
 5: EX-32.1     CEO & CFO SEC 906 Certification                     HTML     21K 
39: R1          Document and Entity Information                     HTML     43K 
29: R2          Condensed Consolidated Balance Sheets (Unaudited)   HTML    147K 
37: R3          Condensed Consolidated Balance Sheets (Unaudited)   HTML     51K 
                (Parenthetical)                                                  
41: R4          Condensed Consolidated Statements of Comprehensive  HTML     94K 
                Income (Unaudited)                                               
54: R5          Condensed Consolidated Statement of Changes in      HTML     77K 
                Equity (Unaudited)                                               
31: R6          Condensed Consolidated Statements of Cash Flows     HTML    137K 
                (Unaudited)                                                      
36: R7          Basis of Presentation                               HTML     78K 
26: R8          Reverse Acquisition                                 HTML     56K 
18: R9          Inventories                                         HTML     27K 
56: R10         Property and Equipment                              HTML     33K 
43: R11         Patents and Licensed Technologies, net              HTML     37K 
42: R12         Goodwill and Other Intangible Assets                HTML     47K 
47: R13         Accrued Compensation and Related Expenses           HTML     27K 
48: R14         Other Accrued Liabilities                           HTML     35K 
46: R15         Long-term Debt                                      HTML     36K 
49: R16         Commitments and Contingencies                       HTML     23K 
38: R17         Income Taxes                                        HTML     26K 
40: R18         Employee Stock Benefit Plans                        HTML     48K 
45: R19         Business Segment and Geographic Data                HTML    193K 
60: R20         Significant Customer Concentration                  HTML     30K 
51: R21         Basis of Presentation (Policies)                    HTML     97K 
33: R22         Basis of Presentation (Tables)                      HTML     47K 
44: R23         Reverse Acquisition (Tables)                        HTML     50K 
35: R24         Inventories (Tables)                                HTML     25K 
15: R25         Property and Equipment (Tables)                     HTML     31K 
52: R26         Patents and Licensed Technologies, net (Tables)     HTML     53K 
57: R27         Goodwill and Other Intangible Assets (Tables)       HTML     41K 
22: R28         Accrued Compensation and Related Expenses (Tables)  HTML     25K 
21: R29         Other Accrued Liabilities (Tables)                  HTML     34K 
24: R30         Long-term Debt (Tables)                             HTML     40K 
25: R31         Employee Stock Benefit Plans (Tables)               HTML     36K 
27: R32         Business Segment and Geographic Data (Tables)       HTML    204K 
14: R33         Significant Customer Concentration (Tables)         HTML     29K 
50: R34         Basis of Presentation (Details)                     HTML     99K 
32: R35         Reverse Acquisition (Details)                       HTML    124K 
34: R36         Inventories (Details)                               HTML     27K 
17: R37         Property and Equipment (Details)                    HTML     43K 
59: R38         Patents and Licensed Technologies, net (Details)    HTML     54K 
12: R39         Goodwill and Other Intangible Assets (Details)      HTML     60K 
28: R40         Accrued Compensation and Related Expenses           HTML     32K 
                (Details)                                                        
53: R41         Other Accrued Liabilities (Details)                 HTML     43K 
16: R42         Long-term Debt (Details)                            HTML     60K 
20: R43         Income Taxes (Details)                              HTML     27K 
23: R44         Employee Stock Benefit Plans (Details)              HTML    150K 
30: R45         Business Segment and Geographic Data (Details)      HTML    112K 
13: R46         Significant Customer Concentration (Details)        HTML     21K 
58: XML         IDEA XML File -- Filing Summary                      XML     84K 
19: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS   1.11M 
 6: EX-101.INS  XBRL Instance -- phmd-20120630                       XML   1.53M 
 8: EX-101.CAL  XBRL Taxonomy Extension Caluclation Linkbase --      XML    175K 
                phmd-20120630_cal                                                
 9: EX-101.DEF  XBRL Definitions -- phmd-20120630_def                XML    354K 
10: EX-101.LAB  XBRL Labels -- phmd-20120630_lab                     XML   1.32M 
11: EX-101.PRE  XBRL Presentations -- phmd-20120630_pre              XML    794K 
 7: EX-101.SCH  XBRL Schema -- phmd-20120630                         XSD    117K 
55: ZIP         XBRL Zipped Folder -- 0000711665-12-000026-xbrl      Zip    143K 


‘EX-31.2’   —   CFO Certification


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Exhibit 31.2

CERTIFICATION OF CHIEF FINANCIAL OFFICER
 
I, Dennis M. McGrath, certify that:
 
 
(1)
I have reviewed this quarterly report on Form 10-Q of PhotoMedex, Inc.;
 
 
(2)
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
 
 
(3)
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
 
 
(4)
The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
 
 
(a)
designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
 
 
(b)
designed such internal control over financial reporting or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
 
 
(c)
evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
 
 
(d)
disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
 
 
(5)
The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):
 
 
(a)
all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and
 
 
(b)
any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.
 


 
  Company Name  
       
By:
/s/ Dennis M. McGrath  
    Name Dennis M. McGrath  
    Title Chief Financial Officer  
       

 
 

 



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q’ Filing    Date    Other Filings
Filed on:8/14/12
For Period end:6/30/128-K
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Filing Submission 0000711665-12-000026   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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