Winner Medical Group Inc. (Winner) is engaged in the business of manufacturing and marketing, researching and developing of cotton-base medical dressings and medical disposables, as well as consumer products. The Company has 10 wholly owned operating subsidiaries and three joint ventures, all located in China. Its product offerings nclude medical dressings and medical disposables, which consist of medical care and wound care, as well as PurCotton products, which are produced from a spunlace, natural cotton nonwoven material. It manufactures its products in China and sells its medical dressings and medical disposables both in China, Europe, the United States and Japan. It also sells its PurCotton jumbo rolls in both China and abroad, and PurCotton finished consumer products in China. During the fiscal year ended September 30, 2010 (fiscal 2010), it had two segments: medical dressings and medical disposables, and spunlace 100% PurCotton nonwoven consumer products.