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Groupe Athena, Inc.

OTC Pink Sheets: GATA

Groupe Athena, Inc. GATA

Recommendation: Strong Speculative Buy.

Good defensive yet high growth stock. We recommended GATA a few months

earlier, and watched it soar. The stock has since come down in price

and we again believe it should be bought. This is a very volatile stock for

sophisticated traders only

GATA Advantages

GATA has first mover, geographical and technical advantages in a huge, fast growing market.

Growth for the next few years will only be limited by its ability to expand internally.

Strong growth by GATA to date. After GATA's start less than three years ago, sales by GATA are up 324% in two years.

GATA's current order growth and profit margin expansion will propel it even further.

GATA a Defensive Play

GATA draws its customers from Asia, not the United States.

GATA in the pharmaceutical business – cures for illness a priority purchase for consumers.

GATA has strong cash position, will not dilute stock.

GATA has little debt, self-financed.

GATA has strong order flow, predicts strong growth will continue -- predicts 18-24% increase in profit margins for fiscal year 2012 on top of 59% increase in revenues just based on current orders today.

Services Offered by GATA

Groupe Athena (GATA) helps companies in India and South East Asia to get United States Food and Drug Administration (FDA) approval in the United States for pharmaceuticals and medical products and devices for sale in the United States.

This opens the huge U.S. Market to these Indian and South East Asian drug companies.

Contract Research Organizations (CRO)

GATA is a Contract Research Organization (CRO) that does R&D for pharmaceutical industry.

More R&D is needed as patents expire, pharmaceutical companies outsource to save money.

Morningstar sees CRO opportunities as “compelling.”

Of all the CROs, GATA is by far the cheapest with a forward P/E of only 4 – lowest forward P/E of the others is 10, highest is 17 & GATA is growing the fastest

We Predict Strong Earnings Growth

The more you look at our earnings model for GATA, the more you can find yourself solidly grasping the future potential when you buy GATA stock now.

GATA may continue its near 100% annual growth rate and will expand profit margins 18 to 24% for 2012.

Geographical Advantages

GATA has offices in India and America.

GATA can go to American target companies and U.S. regulatory authorities directly.

GATA can also consult easily with clients in the its large, fast growing markets in the East, India and South East Asia.

These dual locations give GATA significant geographical advantage.

Getting Through the FDA

Foreign drug and medical companies find the FDA inspection process complicated, especially when they are trying to export to the U.S.

There is a broad spectrum of consulting and assistance offered by GATA through this process.

GATA Serves Large, Growing Market

GATA serves a large market: Indian and East Asian drug companies.

Indian pharmaceutical industry is the world's second-largest by volume.

India's bio-tech industry grew 17% with revenues of $3 billion in 2009-10

Indian Drug Company Advantages

Manufacturing drugs in India is much cheaper than in the United States, giving Indian and South East Asian drug manufacturers advantages to selling in the United States, giving them an incentive to use the services provided by GATA and its experts.

Customers Needs Growing Fast

Information provided by GATA now tells us that right now about $11 billion in drugs are being sent from India to the U.S. each year.

Moreover, market estimates by GATA now indicate that in the next five years there will be as much as $40 billion sent to the U.S. from India.

Few Compete with GATA in India

While there are many companies in the United States that can assist bio-tech and pharmaceutical companies in working their way through the U.S. Food and Drug Administration, there are few such companies competing with GATA in India or Asia and GATA has the first mover advantage there.

GATA at home in US and India

As of 2008, the FDA required such companies to be U.S.-based. GATA is based in New Jersey but has service facilities in India.

Thus, GATA understands the large and expanding Indian and South East Asian markets and does not have to travel half-way around the world to visit clients, as would competitors based only in the U.S.

GATA “speaks the language” of its Indian and South East Asian clients.

GATA – Tiny Float

GATA's float is tiny – only a little over 2,000,000 shares. Total value of float at the bid is less than $1 million, with small shareholders list. We expect large spreads and intense trading in this stock.

When you understand the upside volatility of a float this thin, and add the excitement that can be created when traders clearly envision the growth potential of GATA, you can see why traders find themselves eager to grab this opportunity.

GATA Growing

GATA is currently processing $60 million in orders, believes this may increase in the near term.

GATA's earning guidance predicts $40 million in revenues for 2012 with increase of 1.5 to 2% in profits margins over its current 8% margins.

GATA Growing

This is an increase of 18-24% in net profit margins with a 59% increase in revenues. Thus, GATA earnings should be $0.08 to $0.09 per share for fiscal year ending June 2012, giving GATA a forward P/E of 4.

At a price earnings ratio of 15, GATA stock could reach $1.20 to $1.35 per share in the next 12 months, vs. last sale of $0.30.

Remember forward price-earnings ratios for other CROs range from 10 to 14, and none is growing like GATA.

Risks

Every growth company has risks. Growth itself can create problems for companies, and the faster the growth, the larger the problems.

We believe that GATA's growth for the next few years is limited only by its ability to attract talented key employees and create supporting infrastructure.

Being in a market where your customers are selling $11 billion in products per year that will grow to a predicted $30 billion in sales for these customers in the U.S. Market for the next five years will create strains on the company and management.

Typical risks for companies of this kind include larger competitors entering the market, loss of key personnel, loss of reputation, regulatory sanctions and changes in regulations.

Warning

Another risk factor is the presence of the company in the Pink Sheet marketplace which is notorious for its predatory short sellers and market manipulation.

We do not believe that share dilution is a risk as we believe that GATA has sufficient cash flow to finance its expansion as GATA has a relatively low level of capital expenditures. Management has assured us that there will no dilution for at least two years.

Warning

The limited float in GATA, along with the huge spread, will also produce violent price fluctuations and limited volumes to buy and sell stock. This is only for sophisticated traders who can take advantage of such situations by buying smart and selling on spikes.

Recommendation

GATA is an overlooked, fast growing company with technical, geographical and first mover advantages in the fast growing Indian and South East Asian pharmaceutical and medical markets. We believe GATA is a long-term speculation. The Company has a strong business model, strong earnings, and excellent growth potential.

Recommendation

Highest predicted percent growth in revenues in the CRO industry, expanding profit margins and the lowest price-earnings ratio in the CRO industry make GATA a strong buy.

Possible target price 12 months from now, based on GATA's earnings guidance, is many times current price.

We strongly recommend GATA at current prices for sophisticated, speculative accounts.

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Disclaimers

This is only a summary. Get the full report from www. Investing-performance .com

Please note, we have an interest in the stock of this company. See the Disclaimer in the full report for more details. Summary disclaimer only is given in this video.

This is a risky Pink Sheet stock, may not be for you.

Consult qualified investment advisors for your situation

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