CCA Industries, Inc.

CCA INDUSTRIES, INC. (doing business as Core Care America) is a Delaware-incorporated company from 1983 that operates in the fast-moving consumer goods industry. The company sells numerous health-and-beauty aids, over-the-counter drugs and remedies, and cosmeceutical products. All products are manufactured by contract manufacturers according to CCA's specifications and formulations. CCA owns registered trademarks or exclusive licenses for its brand names. The principal brand and trademark names include "Plus+White" (oral health-care products), "Sudden Change" (skin-care products), "Nutra Nail" (nail treatments), "Bikini Zone" (pre and after-shave products), "Porcelana" (skin-care products), "Hair Off" (depilatories), "Sunset Cafe" (perfumes), "Lobe Miracle" (ear-care product), and "Scar Zone" (scar diminishing cream). The company markets and sells its products to major drug, food chains, mass merchandisers, and wholesale beauty aids distributors throughout the United States, as well as through internet sales. Certain products are also sold internationally through distributors. CCA recognizes sales when products are shipped to customers. The company estimates unit returns based on recent historical market acceptance and current market expectations, calculating reserves for estimated returns based on historical returns as a percentage of sales in the three preceding months, adjusted for returns that can be re-inventoried, and a specific reserve based on customer circumstances.