Jpak Group, Inc.

The Company presents earnings per share (“EPS”) on a basic and diluted basis. Basic earnings per share have been computed by dividing income available to common shareholders by the weighted average number of common shares outstanding. Diluted earnings per share have been computed by dividing income available to common shareholders by the weighted average number of shares outstanding including the dilutive effect of equity securities. All share and per share data have been adjusted retroactively to reflect the recapitalization of the Company pursuant to the Securities Exchange Agreement with Rx Staffing.

The Company uses two-class method to calculate the basic earnings per share. Under the two class method, net income is allocated between ordinary shares and other participating securities based on their respective participating rights. The Company’s Series A, Series B and Series C preferred shares are participating securities. In the event that any dividends are paid on our common stock, the holders of Series A, Series B and Series C preferred stock shall share with the holders of common stock on an as converted basis in such dividends. The 5,608,564 shares of Series A Preferred Stock are convertible into an aggregate of 11,217,128 shares of common stock. The 5,000,000 shares of Series B Preferred Stock are convertible into an aggregate of 8,333,333 shares of common stock. The 12,000,000 shares of Series C Preferred Stock are convertible into an aggregate of 12,000,000 shares of common stock.

Basic EPS for the three months ended March 31, 2012 was computed as follows:

Diluted EPS for the three months ended March 31, 2012 was computed as follows using the If-Converted Method:

Basic EPS for the three months ended March 31, 2011 was computed as follows:

Diluted EPS for the three months ended March 31, 2011 was computed as follows using the If-Converted Method:

Basic EPS for the nine months ended March 31, 2012 was computed as follows:

Diluted EPS for the nine months ended March 31, 2012 was computed as follows using the If-Converted Method:

Basic EPS for the nine months ended March 31, 2011 was computed as follows:

Diluted EPS for the nine months ended March 31, 2011 was computed as follows using the If-Converted Method: