MILBERG WEISS BERSHAD
  HYNES & LERACH LLP
ALAN SCHULMAN (128661)
600 West Broadway, Suite 1800
San Diego, CA  92101
Telephone:  619/231-1058

HAGENS & BERMAN
STEVE W. BERMAN
KARL P. BARTH
1301 Fifth Avenue
Suite 2929
Seattle, WA  98101
Telephone:  206/623-7292

Attorneys for Plaintiff

[Additional counsel appear on signature page.]


                  UNITED STATES DISTRICT COURT

                 CENTRAL DISTRICT OF CALIFORNIA

                        WESTERN DIVISION


MARKSMAN PARTNERS, L.P., On Behalf  ) No. 96-0872 GHK (JRx)
of Itself and All Others Similarly  )
Situated,                           ) CLASS ACTION
                                    )
                    Plaintiff,      )
                                    )
     vs.                            ) CLASS ACTION COMPLAINT FOR
                                    ) VIOLATION OF THE FEDERAL
CHANTAL PHARMACEUTICALS CORPORATION ) SECURITIES LAWS
and CHANTAL BURNISON,               )
                                    )
                    Defendants.     ) Plaintiff Demands A
____________________________________) Trial By Jury





NATURE OF THE ACTION 1. This is a securities class action on behalf of all persons, other than defendants and affiliated persons as described below (the "Class"), who purchased or otherwise acquired the common stock of Chantal Pharmaceuticals Corporation ("Chantal" or the "Company") between July 10, 1995 and January 5, 1996, inclusive (the "Class Period"). 2. During the Class Period, defendants Chantal and Chantal Burnison (collectively the "defendants"), issued a series of false statements about the financial performance and financial condition of Chantal which operated to artificially inflate the price of Chantal's common stock while defendant Burnison sold at least 300,000 shares of her Chantal holdings near the stock's all time high for total proceeds of at least $6.3 million, prior to disclosure of the truth about Chantal's purported financial success. 3. An essential element of the defendants' fraudulent scheme was to report increasing quarterly earnings during the Class Period. By reporting increasing profits in successive quarters, defendants knew that the securities market and investors would view Chantal in a positive light, and as a result the price of Chantal's stock would increase. In order to report a profit for the quarters ending June 30, 1995, and September 30, 1995, defendants falsely portrayed the financial condition of Chantal primarily through overstating earnings by improperly recognizing revenue on sales which provided for the right of return and did not meet the criteria under Generally Accepted Accounting Principals ("GAAP") for revenue recognition, and by failing to disclose related party - 2 -
transactions with Stanson Marketing for financial reporting purposes. As a result, Chantal overstated its revenues for the fiscal year ended June 30, 1995 and the quarter ended September 30, 1995 by approximately $3 million and $10 million respectively, and overstated its receivables by at least $10 million on September 30, 1995. Chantal would have reported a loss in each period if defendants had properly followed GAAP. 4. As a result of reporting positive earnings for the quarters ending June 30, 1995 and September 30, 1995 and the misleading statements regarding Chantal's marketing agreement with Stanson, Chantal's stock price rose from $6-9/16 on July 10, 1995 to $28-1/8 on December 29, 1995. When the facts concerning Chantal's financial condition were disclosed, Chantal stock plummeted from $19-1/8 per share to $7-5/16 per share on January 8, 1996 on huge volume of 7.7 million shares, more than ten times its daily average. JURISDICTION AND VENUE 5. Plaintiff brings this action pursuant to 15 U.S.C. §§78j(b) and 78t(a) (§§10(b) and 20(a) of the Securities Exchange Act of 1934 (the "Exchange Act")), and Rule 10b-5, promulgated thereunder by the Securities and Exchange Commission ("SEC"), 17 C.F.R. §240.10b-5, as a result of false and/or misleading statements defendants made to the marketplace in connection with the public trading of Chantal's common stock during the Class Period. 6. This Court has jurisdiction in this action pursuant to §27 of the Exchange Act, 15 U.S.C. §78aa, and 28 U.S.C. §1367. - 3 -
7. Venue is proper in the Central District of California pursuant to §27 of the Exchange Act, 15 U.S.C. §78aa, and 28 U.S.C. §§1391(b) and (c). A substantial part of the events and omissions giving rise to the claims alleged herein, including the dissemina- tion of the various public statements and reports that contained materially false and misleading information, occurred in this district. Chantal's corporate headquarters and executive offices are located in Los Angeles, California. 8. In connection with the acts and conduct alleged in this complaint, defendants, directly and indirectly, used the means and instrumentalities of interstate commerce, including the mails and telephone communication systems, and the facilities of a national securities markets [sic]. THE PARTIES 9. Plaintiff Marksman Partners, L.P., a Washington limited partnership, through its general partner, Mark Ruljancich, purchased and sold shares of the common stock of Chantal on the dates and at the prices indicated below, and has been damaged as a result of defendants' conduct as described herein. As of January 5, 1996, plaintiff was the holder of 29,000 shares of Chantal stock acquired at an average price of approximately $21.50 per share. Date Transaction No. Shares Price Cost/Proceeds ---- ----------- ---------- ----- ------------- 11/17/95 - 11/20/95 Bought 3,000 $14-5/8 $ 43,965 11/22/95 Bought 3,000 15-15/16 47,875 11/24/95 - 11/25/95 Bought 8,000 19 152,180 11/25/95 Bought 2,000 21-1/4 42,560 11/29/95 Bought 2,000 24-1/8 48,250 - 4 -
11/29/95 Bought 1,000 23-1/4 23,250 11/29/95 Sold 3,000 25-5/16 75,875 11/30/95 Bought 2,000 21-3/8 42,810 12/7/95 Sold 3,000 23-3/4 71,250 12/13/95 Bought 3,000 24-1/8 72,375 12/11/95 - 12/13/95 Sold 8,000 22-1/4 177,875 12/21/95 Bought 4,000 22-3/8 89,500 12/21/95 Bought 2,000 22-1/4 44,500 12/21/95 Bought 2,000 22-3/8 44,810 12/21/95 Bought 1,000 22-3/8 22,405 1/4/96 Bought 5,000 20-3/8 101,875 1/4/96 Bought 5,000 20-3/8 101,875 1/4/96 Sold 5,000 20-1/4 101,250 1/5/96 Bought 5,000 18-3/4 93,750 On January 8, 1996, plaintiff sold 29,000 shares of Chantal stock at an average price of $7.53 per share. Plaintiff's loss on Chantal stock, net of previous gains, was $327,463. 10. Defendant Chantal Pharmaceutical Corporation is a Delaware corporation that maintains its principal offices in Los Angeles, California. Its stock trades on the NASDAQ Exchange (Small Cap System) under the symbol "CHTL." 11. Chantal is primarily engaged in the business of researching, developing, and marketing various compounds for use as dermatological and skin care consumer products. Although the Company holds patents and exclusive distribution rights for various compounds designed to treat ailments ranging from male pattern baldness and acne to cancer, the only product that it has marketed to date is Ethocyn -- a compound designed to eliminate wrinkles and improve the appearance of aging skin. Consequently, at all times - 5 -
relevant hereto, Chantal was heavily dependent upon revenues from sales of Ethocyn. Indeed, for the fiscal year ended June 30, 1995 ("fiscal 1995"), sales of Ethocyn accounted for over 98% of the Company's total revenues. 12. Defendant Chantal Burnison ("Burnison") was Chairman of the Board and Chief Executive Officer of the Company throughout the Class Period. From at least November 1995 until the end of the Class Period, Burnison was also the Principal Financial and Accounting Officer of the Company. Because of defendant Burnison's position with the Company, she had access to the adverse non-public information about Chantal's finances, and had access to internal corporate documents (including the Company's operating plans, budgets and forecasts and reports of actual operations compared thereto). Throughout the Class Period, Burnison also served as President and a member of the Board of CBD Pharmaceutical Corporation ("CBD"), a privately-held entity controlled by Burnison. As of December 31, 1994, Burnison owned or controlled 1,522,103 shares of Chantal common stock, either directly or through CBD. During the Class Period, Burnison sold at least 300,000 shares of Chantal common stock, or approximately 20% of her holdings, at prices ranging from $20.88 to $22 per share, and realized proceeds from these sales in excess of $6.3 million. Burnison had not sold any of her Chantal holdings in the three year period prior to her sales in December 1995. 13. As an officer, director and/or controlling person of a publicly-held company whose stock is registered with the SEC under the Exchange Act and traded on NASDAQ, Burnison had a duty to promptly disseminate accurate and truthful information with respect - 6 -
to the Company's financial condition and to correct any previously issued statements that had become untrue and to disclose any adverse trends that would materially affect the present and future financial operating results of the Company, so that the market price of the Company's stock would be based upon truthful and accurate information. 14. Because of her position with the Company, Burnison controlled the contents of Chantal's quarterly and annual reports, filings with the SEC, financials, press releases and presentations to securities analysts. She was responsible for the major decisions involving Chantal. Burnison was provided with copies of the Company's reports, financials and press releases alleged herein to be misleading prior to or shortly after their issuance and had the ability and opportunity to prevent their issuance or cause them to be corrected. Because of her position and access to material non-public information available to her but not the public, Burnison knew that the adverse facts specified herein had not been disclosed to and were being concealed from the public and thus knew that the positive representations which were being made were then false and misleading. As a result, Burnison is responsible for the accuracy of the public reports and releases detailed herein and is therefore responsible and liable for the representations contained therein. 15. Burnison engaged in the wrongful conduct alleged herein so that she could inflate the price of the Company's stock in order to: (i) allow her to sell a substantial portion of her holdings at artificially inflated prices; (ii) complete a substantial private placement of additional shares of Chantal common stock during the - 7 -
Class Period; (iii) enhance the value of her stock holdings, options and warrants in Chantal; and (iv) protect and enhance her executive position and the substantial compensation and prestige she obtained thereby. CLASS ACTION ALLEGATIONS 16. Plaintiff brings this case as a class action pursuant to Rule 23(a) and (b)(3) of the Federal Rules of Civil Procedure on behalf of a Class consisting of all persons and entities who purchased Chantal common stock from July 10, 1995 through January 5, 1996, inclusive. Excluded from the Class are the defendants herein, any subsidiaries or affiliates of Chantal, members of any defendants' immediate family, the officers and directors of Chantal during the Class Period, and each of their heirs, successors and assigns. 17. During the Class Period, thousands of shares of common stock of Chantal were traded on an efficient and developed securities market. Thousands of brokers nationwide have immediate access to trading information about Chantal through the system. Within minutes of any transaction taking place, this system displays the most recent trades and prices. 18. The members of the Class are so numerous that joinder of all members is impracticable. Chantal has more than 17 million shares outstanding. During the Class Period, millions of shares of Chantal stock were purchased by hundreds of persons located throughout the United States. The exact number of Class members can be determined by appropriate discovery. 19. Plaintiff's claims are typical of the claims of the members of the Class. Plaintiff and all members of the Class - 8 -
sustained damages as a result of defendants' wrongful conduct complained of herein. 20. Plaintiff will fairly and adequately protect the interests of the members of the Class and has retained counsel competent and experienced in class and securities litigation. Plaintiff has no interests that are adverse or antagonistic to those of the Class. 21. A class action is superior to other available methods for the fair and efficient adjudication of this controversy. Because the damages suffered by many individual Class members may be relatively small, the expense and burden of individual litigation make it virtually impossible for the Class members to individually seek redress for the wrongful conduct alleged herein. 22. Common questions of law and fact exist as to all members of the Class and predominate over any questions affecting solely individual members of the Class. Among the questions of law and fact common to the Class are: (a) whether the federal securities laws were violated by defendants' acts as alleged herein; (b) whether statements disseminated to the investing public and securities markets by the defendants misrepresented and/or omitted material facts about Chantal, its business and its prospects; (c) whether defendants acted willfully or recklessly in misrepresenting and/or omitting to state material facts; (d) whether the market price of Chantal's common stock during the Class Period was artificially inflated due to the misrepresentations and/or non-disclosures complained of herein; and - 9 -
(e) whether the members of the Class have sustained damages, and, if so, what is the proper measure thereof. 23. Plaintiff will rely, in part, upon the presumption of reliance established by the fraud-on-the-market doctrine in that: (a) defendants made public misrepresentations or omitted material facts during the Class Period, as alleged herein; (b) the misrepresentations and/or omissions were material; (c) Chantal's common stock was traded in an efficient market; (d) the misrepresentations and/or omissions alleged tended to induce reasonable investors to misjudge the value of Chantal shares; and (e) plaintiff and members of the Class acquired their shares between the time defendants made the misrepresentations and/or omissions and the time the truth was revealed, without knowledge of the falsity of the misrepresentations. 24. Based upon the foregoing, plaintiff and members of the Class are entitled to a presumption of reliance upon the integrity of the market for, at least, the purposes of class certification, as well as for ultimate proof of the claims on their merit. Similarly, plaintiff and members of the Class are entitled to a presumption of reliance with respect to the omissions alleged herein. 25. Plaintiff envisions no difficulty in the management of this litigation as a class action. - 10 -
BACKGROUND FACTS 26. Chantal was formed in 1982 for the purpose of developing and bringing to market various drug products derived from a family of synthetic compounds that are proprietary to the Company. The three primary compounds for which the Company holds patents and exclusive marketing and distribution rights are (i) Cyoctol, which is designed to treat acne, male pattern baldness, and excessive scarring; (ii) Metcyclor, which the Company claims to be effective in reducing malignant tumors in cases of renal, colon, breast, ovarian and prostate cancer; and (iii) Ethocyn, which purportedly modulates skin elasticity, thereby reducing the appearance of wrinkles from aging. 27. The Company acquired its proprietary compounds on May 21, 1982, when it obtained the licensing right to the patents and safety and efficacy test data conducted to such date from CBD -- a pharmaceutical corporation owned and controlled by defendant Burnison and her family, and which has employed defendant Burnison as its President since 1980. In return for the licensing rights to its proprietary compounds, the Company issued approximately 2.6 million shares of its common stock to CBD, making it Chantal's largest shareholder, and appointed defendant Burnison to the post of Chairman of the Board and Chief Executive Officer of the Company. Consequently, through her continued ownership and control of CBD, defendant Burnison in effect became the largest shareholder of Chantal without making any cash payment for her shares of common stock. - 11 -
28. On July 21, 1994 -- approximately one month following the close of fiscal 1994 -- the price of Chantal common stock reached a 52-week low of $0.75 per share. 29. Faced with virtually non-existent revenues, rapidly eroding market capitalization, and a complete lack of funds necessary to secure FDA approval of any of its proprietary compounds, defendants embarked upon a course of conduct designed to restore value to the Company's common stock and then convert this value into cash by selling Chantal common stock to the public through a series of private placements and open-market transactions. To accomplish this goal, the Company focused its efforts on marketing Ethocyn, Chantal's proprietary compound designed to eliminate the appearance of wrinkles from aging. 30. Defendants launched their plan involving the marketing of Ethocyn on August 2, 1994, when Chantal and Burnison released over the PR Newswire a statement detailing a report given by Dr. Richard Strick at the annual meeting of the American Academy of Dermatology. The report was a key jumping point for Chantal's claim that its new product, Ethocyn, would be a tremendous financial success: According to Dr. Strick, Clinical Professor of Medicine and Dermatology at UCLA School of Medicine, "We have known for years why skin tends to sag and wrinkle with age. But we have had few options to reverse the process. This Ethocyn study is an exciting breakthrough because it gives us, for the first time, a new tool to deal with the important skin elasticity component of sagging and wrinkled skin." - 12 -
* * * "What we saw," according to Dr. Strick, "was that on average, patients' skin elastin content was increased 100 percent. However, those patients who came to the study with low skin elastin fiber content realized 200 percent to 500 percent increases in their skins' elastic fiber content after topically applying the Ethocyn solution every day for two months. The six month clinical trial duration confirmed that patients who continued to apply the Ethocyn solution twice a day, maintained their two month noted elastin fiber content levels at six months." Dr. Strick further reported that "Ethocyn not only increased the elastic fiber content in patients' skin, but did so without any side effects including no reports of Ethocyn skin irritation or phytotoxicity common to Retin A and alpha hydroxy acids." 31. Chantal's efforts to market Ethocyn appeared to produce beneficial results. On or about February 21, 1995, the Company filed its Form 10-Q for the fiscal quarter ended December 31, 1994, which revealed that Chantal's revenues increased from $37,000 to $1,042,000 for the six months ended December 31, 1993 and 1994, respectively, although its net loss for these periods widened from $776,000 to nearly $l.2 million. Chantal's operating results continued to improve, however, during the following quarter. On May 23, 1995, the Company announced that the fiscal quarter ended March 31, 1995, was the first profitable quarter in its history, reporting earnings of $408,752 on revenues of $2,813,346. Consequently, the Company's reported results for the nine months - 13 -
ended March 31, 1995, showed significant improvement over the same period of fiscal 1994, with revenues increasing from $134,102 to $3,855,049 and the net loss for the period narrowing from $l,054,992 to $776,441. 32. Following the Company's announcement of positive results for the quarter ended March 31, 1995, certain widely-read financial analysts began to recommended the purchase of Chantal common stock. For example, on June 9, 1995, CNBC correspondent Dan Dorfman reported that the price of the Company's stock could rise to as high as $15 per share within the next twelve months, based upon information provided by Barbara Doran of Doran Capital Management. Dorfman further reported that Doran had projected sales for Chantal of approximately $5 million for fiscal 1995. 33. By June 1995, Chantal and defendant Burnison, through the foregoing statements and others, had primed the market to expect that Ethocyn was a commercially viable product. The next step was to demonstrate that sales of Ethocyn would allow Chantal to become a highly profitable company, which was accomplished through the issuance of false and misleading financial statements as set forth below. FALSE AND MISLEADING STATEMENTS MADE DURING THE CLASS PERIOD 34. On July 10, 1995, the day the Class Period commences, Chantal issued a press release announcing that it had signed a marketing agreement (the "Marketing Agreement") with Stanson Marketing ("Stanson") of Los Angeles, to distribute the Company's line of Ethocyn-based skin care products to physicians and pharmacies in North America. - 14 -
35. In connection with this announcement, Burnison further stated in the Company's press release, that Chantal was "very comfortable with the experienced team and marketing ability of Stanson under the leadership of Mr. Fred Reinstein, who has proven successes in the area of health and beauty products marketing." The Company did not disclose any of the specific terms of the Marketing Agreement when making its announcement. In addition, defendant Burnison stated in her announcement that the Marketing Agreement "became effective at July 1, 1995." Burnison did not disclose that in fact the agreement was dated June 29, 1995, and covered sales to Stanson occurring in the fourth quarter of 1995. 36. The specifics of the Marketing Agreement provided for Stanson to purchase specified quantities of Ethocyn from Chantal for resale. Stanson, however, assumed virtually no risk of loss in the event that it was unable to distribute the product success- fully; instead the Marketing Agreement granted Stanson the right to return any product purchased from the Company on the same terms as "Chantal's own 1-800 # return offer to end user customer[s]." As detailed in Chantal's Form 10-K for fiscal 1995, "[t]he Company's sales terms for direct marketing Ethocyn-based skin care products allow the customer the right to return the product within 60 days." Consequently, the Marketing Agreement allowed Stanson to resell Ethocyn to retail distributors with a 60-day right of return, and subsequently return these products to Chantal for a full refund. In addition, the Marketing Agreement allowed Stanson an unusually long period of 90 days to pay Chantal for its purchases. 37. The terms of the Marketing Agreement also revealed that Stanson, as a purchaser for resale, lacked any economic substance - 15 -
apart from that provided by Chantal, by (i) granting Stanson an option to sell itself to Chantal (the "Put Option"), and (ii) granting Chantal an option to purchase Stanson (the "Call Option"). Specifically, the Put Option gave Stanson the right to sell itself to Chantal anytime after December 31, 1995, for a price of 12 times Stanson's net earnings for the three months immediately preceding the exercise of the option, while the Call Option provided Chantal with the right to acquire Stanson on virtually identical terms. These twin options would allow Stanson to sell itself to Chantal for a substantial multiple of earnings derived from goods that it had purchased from the Company and resold subject to a 60-day right of return. Thus, if the option were not exercised, any revenues that Chantal had recognized from the sale of these products to Stanson would be jeopardized, since Chantal would become liable to accept return of these goods for a full refund. If the option were exercised, Chantal would, in effect, be repurchasing any unsold goods held in Stanson's inventory that Chantal had previously sold to Stanson. Moreover, this Put/Call Option is not an insignificant part of the agreement. Either one of the parties to the agreement could make the sale take place. 38. On July 24, 1995, Bloomberg News Service reported that, according to defendant Burnison, the Company expected to report "break-even" earnings for fiscal 1995 on revenues of approximately $7 million, representing nearly an 8000% increase from fiscal 1994 revenues of $89,996. When making this statement, defendant Burnison knew, but did not disclose, that nearly 50% of Chantal's estimated revenues for fiscal 1995 -- and over 90% of its estimated revenues for the final quarter of that fiscal year -- were - 16 -
comprised of sales to Stanson that were subject to the terms of the Marketing Agreement, and that Stanson's right to return the goods that comprised these revenues had not yet expired. 39. Defendant Burnison's July 24, 1995 statement was materially false and misleading because the Company could not recognize any revenues from sales to Stanson during fiscal 1995 in accordance with GAAP, and specifically, Statement of Financial Accounting Standards No. 48 ("FAS 48"), which sets forth the criteria for recognizing revenue when a right of return exists. 40. Specifically, FAS 48 provides that when an enterprise sells its products with a right of return, the seller may not recognize revenue from the sale until the right of return has expired unless, among other things, the following two conditions have been met: (i) "[t]he amount of future returns can be reasonably estimated"; and (ii) "[t]he buyer acquiring the product for resale has economic substance apart from that provided by the seller." 41. As explained in more detail in ¶¶67-79, below, Chantal's recorded sales to Stanson during the final quarter of fiscal 1995 failed to meet either of these criteria. First, Chantal had insufficient basis to reasonably estimate the amount of future returns thereby precluding recognition of these revenues under the express terms of FAS 48 as: (a) Chantal lacked any historical experience of selling goods to Stanson from which it could reasonably estimate returns; (b) its entry into the Marketing Agreement constituted a substantial "change in the selling enterprise's marketing policies or relationships with its customers"; (c) the product was susceptible to significant external - 17 -
factors, such as technological obsolescence or changes in demand; and (d) there were relatively long periods in which its products could be returned. 42. Secondly, under the terms of the Marketing Agreement, Stanson lacked any economic substance apart from that provided by Chantal, as required by FAS 48. As detailed in ¶¶67-79, below, the existence of the Put Option and the Call Option in the Marketing Agreement, combined with the fact that Stanson primarily performed business activities on behalf of Chantal throughout the Class Period, had the effect of eliminating any meaningful distinction between the operations of Stanson and those of Chantal. 43. Defendant Burnison knew at the time she made her preliminary earnings announcement that the overwhelming majority of the Company's revenues for the final quarter of fiscal 1995 consisted of sales to Stanson, and that GAAP (specifically FAS 48) precluded the Company from recognizing revenue from these sales for the reasons set forth in ¶¶67-79. 44. The price of Chantal common stock again began to rise substantially following the materially false and misleading report of the Company's revenues and earnings for fiscal 1995, and defendants capitalized on this increase by completing a substantial private placement. Specifically, on August 8, 1995, Chantal announced that it had completed a private placement of 1 million shares of restricted common stock, and 500,000 shares of convertible preferred stock, at a price of $4.90 per share, realizing proceeds before placement fees of $7,350,000, or more than twice the consideration that Chantal had received in its prior three stock offerings during fiscal 1995 combined. Within one week - 18 -
of this announcement, the price of Chantal common stock reached a new 52-week high of $12.25 per share. 45. The Los Angeles Business Journal reported on the rise of Chantal's stock on September 25, 1995, and specifically noted the relationship between positive earnings, Stanson and the increase in Chantal's stock price: The drug [Ethocyn] met with considerable excitement when it was released in Aug. 1994, but this summer's stock price increase -- from $3.50 a share on June 5 to $11 on Aug. 31, a whopping 214 percent gain -- was fueled mainly by the company's stellar sales figures announced in June and an agreement signed the same month between Chantal and Stanson Marketing Inc., a Los Angeles-based pharmaceutical distributor. * * * Currently, according to Burnison, the company cannot produce enough Ethocyn to meet the demand. Chantal is negotiating with an independent laboratory in Zurich, Switzerland to synthesize the drug, after a deal to purchase a laboratory in Tucson, Arizona fell through in early September because of the high cost of repairing the facility. This article demonstrates the effect the previous announcements had on the market price of Chantal's stock. 46. On September 27, 1995, Chantal and defendant Burnison announced that the results for fiscal 1995 were in line with Burnison's July 24th estimate: - 19 -
Chantal Pharmaceutical Corp. (NASDAQ: CHTL) said today that for the first year in the company's history, it will report earnings. For the fiscal year ended June 30, 1995, earnings are estimated to be in excess of $.02 per share on revenue of $7,214,938, the exact figures being subject to final audit judgments. The announcement was made by Chantal Burnison, chairman and chief executive officer of Chantal Pharmaceutical Corp., who noted that the successful results are attributable to the sales of Chantal Ethocyn Skin Care Line of products, which the company began marketing in Aug. 1994. Burnison noted that fourth quarter 1995 revenue was strong at $3,358,889 and earnings are estimated to be in excess of $.09 for the quarter. The company also announced that it is filing with the SEC for an extension for the filing of the company's Annual Report on Form 10-K and that it expects to file such report within the permitted extended period. This statement was false and misleading when made because the defendants were aware that improper and fraudulent accounting practices were being employed, as detailed below in ¶¶67-79, to improperly inflate Chantal's revenue and income figures. Chantal's stock was trading at $10-l/4 at the close of business on September 27, 1995. - 20 -
47. In reaction to this strong earnings report, Chantal stock rose from $10-l/4 per share on September 27, 1995 to $12-3/4 per share on October 15, 1995. 48. On September 29, 1995, based in part on statements made by Burnison, Cruttenden Roth issued a research report recommending Chantal as a "Buy." Cruttenden's report specifically highlighted the relationship with Stanson, described as a "street-wise marketer" and made specific reference to the new agreement. Based in part on Chantal's reported earnings, Cruttenden forecast sales in 1996 of $80.5 million and net income of $1.05 per share, versus $7.2 million and $0.02 per share as reported for 1995. 49. On October 13, 1995, based on conversations with defendant Burnison, Dabney Resnick issued a research report recommending Chantal as a "Buy." The report specifically noted as positives about Chantal the Marketing Agreement with Stanson, heralding its "long history of selling to pharmacies" and that it had established "significant inroads to pharmacies and dermatologists." These remarks regarding Stanson were based on statements made by Burnison. 50. These statements were false and misleading as the revenues recognized under the Marketing Agreement were reported in violation of GAAP (see ¶¶67-79), and failed to disclose the history of Fred Reinstein, President of Stanson. Relevant to consideration of Stanson's long history, and necessary to make these statements not misleading, would have been the disclosure of various claims against Reinstein involving allegations of fraudulent conduct, including allegations that he spearheaded a scheme to bilk - 21 -
consumers of products made by Turbo-Tek and falsified shipping documents. 51. On October 27, 1995, Chantal formally announced earnings of $406,139, or $0.03 per share, on revenues of $7,214,938 for fiscal 1995, as compared with a loss of $1,795,061, or $0.19 per share, for the prior fiscal year. In a statement accompanying Chantal's earnings announcement, defendant Burnison noted that "[t]he year's results reflect fourth quarter earnings of $l,182,580 or $.09 per share, on revenues of $3,358,889." Once again, the defendants failed to disclose that approximately 90% of these revenues constituted sales to Stanson, which could not be properly recognized during fiscal 1995 under GAAP, and specifically FAS 48, for the reasons set forth in ¶¶67-79. 52. On the same day that the Company issued its press release, Chantal filed its Form 10-K for fiscal 1995 with the SEC, which was signed by defendant Burnison, and which confirmed the financial results set forth above. 53. The 1995 Form 10-K revealed for the first time that approximately 90% of the Company's revenues for the final quarter of that year were derived exclusively from sales to Stanson, and a copy of the Marketing Agreement was attached as an exhibit to the document. Nevertheless, neither the management's discussion and analysis section, nor the audited financial statements (including the notes thereto) discussed the existence of the Marketing Agreement or its terms, despite the fact that the agreement covered revenues recorded and recognized prior to the end of the fiscal year. As a result, the financial statements in the Form 10-K were - 22 -
materially misleading for the reasons set forth in ¶¶67-79. The Form 10-K was signed by Burnison. 54. Chantal accelerated its efforts to boost revenues by selling additional goods to Stanson during the first quarter of fiscal 1996. On or about November 14, 1995, the Company filed its Form 10-Q for the quarter ended September 30, 1995 with the SEC, in which Chantal reported that its results for the quarter had eclipsed its results for the entire fiscal 1995 period. Specifically, the Company reported net income of nearly $4.2 million on revenues of approximately $11 million, signifying increases in revenue and net income of 56% and 93%, respectively, from its reported results for all of fiscal 1995. The Form 10-Q also incorporated the financial statements contained in the fiscal 1995 Form 10-K by reference, and further assured readers that "[i]n the opinion of the Company's management, all adjustments (consisting only of normal recurring adjustments) necessary for a fair presentation of the condensed consolidated financial statements have been made." The Form 10-Q was signed by defendant Burnison. 55. The Form 10-Q indicated that over 90% of the Company's reported revenues for the quarter consisted of sales to Stanson, which were made pursuant to the terms of the Marketing Agreement. Nevertheless, the Form 10-Q did not summarize, discuss, or otherwise set forth the significance of those terms, and included false financial statements which reported revenues derived from sales to Stanson during the quarter in violation of GAAP, and specifically FAS 48, for the reasons set forth in ¶¶67-79. One day after filing the Form 10-Q, the Company announced these results to - 23 -
the public in a press release in which defendant Burnison falsely stated that Chantal's "record results" were due to "the aggressive marketing efforts for the Chantal Ethocyn Skin Care line of products by the company and its distributor, Stanson Medical Marketing." 56. Following these positive but false and misleading announcements, the price of Chantal common stock rose from $12.18 per share on November 14, 1995, to $28.125 per share on December 29, 1995. According to a report issued by Dow Jones News Service on November 27, 1995, the dramatic increase in the price of Chantal's common stock during this time period was fueled by "several factors, including the company's earnings momentum and the unveiling of a nationwide magazine advertising campaign." 57. On December 29, 1995, the Company filed with the SEC a Registration Statement and Prospectus (the "December Prospectus"), covering shares sold by the Company in a series of private placements during fiscal 1995 including those sold in the August 1995 private placement, in which the Company again expressly incorporated its audited financial results for fiscal 1995, and also included the full text of Coopers & Lybrand's report concerning its audit of these financial results. The Company also included its financial results for the quarter ended September 30, 1995 in the December Prospectus, along with Chantal's assurance that, "[i]n the opinion of the Company's management, all adjustments (consisting only of normal recurring adjustments) necessary for a fair presentation of the condensed consolidated financial statements have been made." Once again, the audited financial results presented in the December Prospectus, as opined - 24 -
upon by Coopers & Lybrand, did not discuss the existence of the Marketing Agreement, and the December Prospectus included financial statements prepared in violation of GAAP, and specifically FAS 48, which precluded the Company from recognizing revenue from sales to Stanson during the final quarter of fiscal 1995 and the first quarter of fiscal 1996, for the reasons set forth below. INSIDER SELLING BY DEFENDANT BURNISON 58. Despite the uniformly positive reports concerning Chantal that circulated throughout the investment community during this period, defendant Burnison knew otherwise and she began to unload her shares. 59. The following chart depicts the sale of Chantal stock by defendant Burnison through CBD, which she controls: CBD Pharmaceutical Corp. 12/4/95 10,000 21.88 218,800 12/4/95 10,000 21.63 216,300 12/4/95 10,000 21.38 213,800 12/4/95 25,000 20.88 522,000 12/4/95 25,000 21.00 525,000 12/4/95 20,000 21.88 437,600 12/4/95 100,000 22.00 2,200,000 December 951 100,000 20.00 2,000,000 ------- ----- --------- Totals 300,000 $6,333,500 ADVERSE DISCLOSURE SENDS THE PRICE OF CHANTAL'S STOCK PLUMMETING 60. Soon after defendant Burnison sold at least $6.3 million worth of the Company's common stock, defendants' scheme began to unravel when Barron's published an article on or about January 6, ____________________ 1 Estimated based on disclosures made by Burnison during interviews in January 1996. - 25 -
1996, entitled "Chantal Pharmaceutical's Appeal May Be Only Skin Deep," which provided the first detailed analysis of the terms of the Marketing Agreement to enter the investment community. For example, Barron's analyzed the Put Option found in the Marketing Agreement, as described above, and concluded that, if exercised, the option "would mean . . . that Chantal would be buying back its own receivables -- revenues [from sales to Stanson] would suddenly be converted back into inventory." Consequently, Barron's concluded that the Put Option "seems to leave open the question of whether Chantal's . . . revenues [from sales to Stanson] represent[] a true sale, because the risk of ownership of the products does not appear to have been transferred to Reinstein." 61. More specifically, Barron's reported as follows: Chantal climbed 1,111% in 1995, from $2.25 a share to $27.25, making it one of the year's biggest gainers. A closer look at the company, however, suggests that Chantal's appeal may be only skin deep. The company's stock took flight last fall when a report of sharply higher revenues resulted in earnings for the first time in Chantal's 13-year existence. For its fiscal year ending June 30, Chantal earned three cents a share, compared with having lost 19 cents the year before, as revenues jumped 4,270%, to $7.2 million. Even more spectacular were Chantal's first quarter results, coinciding with a splashy reintroduction of the company's Ethocyn-based skin-care products, which it sold under a different name in 1985 without much success. Net revenues climbed to $10.9 million and earnings came in at - 26 -
24 cents a share for the quarter ended Sept. 30, 1995. On the strength of these gains, analysts estimate Chantal could have $80 million in revenues by the end of fiscal 1996 and $200 million by 1997. The article continued by disclosing that the Company's sales and related receivables were, at best, questionable: Of the $10.9 million in revenues, however, $10 million is actually an account receivable owed to Chantal by one entity, Stanson Marketing, also based in Los Angeles. * * * Chantal gives Stanson Marketing 90 days -- unusually generous terms -- to pay for products shipped to it by Chantal before Dec. 31, 1995. More startling than the generous 90-day terms, however, is a brief provision in the distribution agreement granting Stanson the option to sell itself to Chantal at any time after Dec. 31, 1995. If exercised, this "put" option would mean, in effect, that Chantal would be buying back its own receivables -- revenues would suddenly be converted back into inventory. The put option obligates Chantal to buy Stanson Marketing, with all of its debts and assets, for three times Stanson's annualized net earnings in the prior three months, a number over which Reinstein can presumably have considerable control. Imagine, for instance, if Reinstein sells $10 million of Chantal products to drugstores in three months, and records a - 27 -
profit, only to have the products returned to him the following quarter. * * * [T]he novel "put" option still seems to leave open the question of whether Chantal's $10 million in revenues represents a true sale, because the risk of ownership of the products does not appear to have been transferred to Reinstein. The article continued by outlining Chantal's checkered history in the market, and commented on Chantal's future prospects: This isn't the first time that Chantal's stock has risen sharply in response to claims about its products, nor the first time its products have met with skepticism. In its 1992 rollercoaster ride, the stock hit $12 on hopes that Upjohn would develop Cyoctol, Chantal's drug to treat acne and stem hair loss. When Upjohn terminated its agreement in 1993, Chantal stock fell to $1 a share. In a transcript of a television interview given in New York last week, Chantal Burnison states that she's unfazed by the arrival of J&J's Renova, predicting they can both survive, "side by side." With Stanson Marketing as its distributor, Burnison says the company met its goal to have its product available in 10,000 drug stores by the end of 1995. At $20 a share, with 17.8 million shares outstand- ing, Burnison presides over a company valued in the stock market at $350 million. That's 20 times trailing 12- month sales and 65 times earnings. - 28 -
It's a rich price to pay for a drug company, let alone one that, so far at least, seems to be selling little more than a cosmetic moisturizer. 62. In reaction to these disclosures, Chantal common stock lost 62% of its value on January 8, 1996 -- the first day of trading following the publication of the Barron's article -- falling from $19.125 to $7.31 per share on trading volume of over 7 million shares. 63. The reaction of the market to the Barron's article was also the subject of a Reuters news report on January 8, 1996: Chantal Pharmaceutical Corp shares lost over 60 percent of their value by mid-day on Monday after a report in Barron's that questioned Chantal's dealings with Los Angeles distributor Stanson Marketing and Chantal's leading cosmetic product, Ethocyn anti-wrinkle cream. Chantal shares plunged 11-3/4 to 7-3/8 as over 5.5 million shares changed hands, more than 10 times average daily volume. The Barron's story raised issues about Chantal's option to acquire Stanson, the chief distributor of Ethocyn, highlighted lawsuits against Stanson president Frederick Reinstein and challenged claims Ethocyn can reduce skin wrinkling. 64. In an attempt at damage control, on January 9, 1996, defendant Burnison announced via PR Newswire that: "We are completely confident of our distribution, financial projections, and the efficacy of Ethocyn (TM)- based skin care products. However, recent stock market - 29 -
activity requires that not only we have such confidence, but that it be broadly shared by the investment community and key investors. Consequently, I have ordered the following steps be taken immediately: -- "Retention of an independent auditing firm to confirm the current distribution by Stanson Medical Marketing of Chantal skin care products in more than 14,000 retail outlets. This independent study will also review and audit Stanson's retail orders, reorders, and returns (which are estimated to be less than one percent). -- "On or before Monday, January 22, we will announce estimated earnings for the second quarter and six months ended December 31, 1995. We believe these earnings will be in line with current market projections. The company's 10Q is due to be filed on or about February 14, 1996. * * * In addition, Ms. Burnison announced that Chantal Pharmaceutical Corporation's distribution agreement with Stanson Medical Marketing has been modified. Effective immediately, Frederick M. Reinstein, president of Stanson Medical Marketing, has agreed to delete from the agreement Stanson's option requiring Chantal to acquire Stanson Medical Marketing. In consideration, the company agreed to allow Stanson to assign the agreement without - 30 -
restriction after December 31, 1996, while retaining the restriction on assignability without its consent prior to that date. 65. Defendant Burnison also granted an interview to Bloomberg News Service on January 9, 1996, in which she publicly acknowledged for the first time that she had sold, through CBD, 300,000 shares of Chantal common stock in December 1995 at a price of approximately $21 per share. 66. On January 11, 1996 -- two days after her interview with Bloomberg News Service -- defendant Burnison canceled a series of meetings with Chantal investors that had been scheduled to take place in New York City on that day. Following this cancellation, the price of Chantal common stock closed at $6.625 per share, representing a decline of 76% from its high merely two weeks earlier, and a decrease of 68% below the price at which defendant Burnison sold her shares of the Company's common stock. CHANTAL'S FALSE AND MISLEADING FINANCIAL STATEMENTS 67. In order to improperly inflate Chantal's revenues, earnings and assets during the Class Period, defendants undertook a scheme whereby they: (a) improperly recognized revenue where the right of return existed for which future returns could not be reasonably estimated; (b) improperly recognized revenue where the buyer did not have economic substance apart from the seller; and (c) improperly failed to disclose related party transactions with Stanson. - 31 -
68. These improper accounting practices and manipulations were in direct violation of GAAP and SEC rules, as described below, and resulted in materially overstated earnings and net assets for the fiscal year ended June 30, 1995 and the quarter ended September 30, 1995. 69. GAAP is the set of conventions, rules and procedures which constitute the professional standards of the accounting profession. Regulation S-X (17 C.F.R. §210.4-01(a)(1)) provides that financial statements filed with the SEC which are not prepared in compliance with GAAP are presumed to be misleading or inaccurate. Financial Accounting Standards ("FAS") are promulgated by the Financial Accounting Standards Board and, along with opinions of the Accounting Principles Board ("APB") are considered to be the highest authority of GAAP. 70. According to GAAP, specifically FAS 48, revenue may not be recognized where the buyer has no economic substance apart from that provided by the seller or where there is no basis for estimating future returns of the product. Therefore Chantal overstated its revenues and receivables for the quarters ended June 30, 1995 and September 30, 1995 by approximately $3 million and $10 million respectively. Chantal Improperly Recognized Revenues On Sales To Parties That Lacked Economic Substance Apart From The Seller 71. The relevant provision is FAS 48 (¶6(d)) which provides that revenue from a sales transaction shall not be recognized unless "[t]he buyer acquiring the product for resale has economic substance apart from that provided by the seller." - 32 -
72. The terms of the Marketing Agreement also revealed that Stanson, as a purchaser for resale, lacked any economic substance apart from that provided by Chantal, by (i) granting Stanson an option to sell itself to Chantal (the "Put Option"), and (ii) granting Chantal an option to purchase Stanson (the "Call Option"). Specifically, the Put Option gave Stanson the right to sell itself to Chantal anytime after December 31, 1995, for a price of 12 times Stanson's net earnings for the three months immediately preceding the exercise of the option, while the Call Option provided Chantal with the right to acquire Stanson on virtually identical terms. These twin options would allow Stanson to sell itself to Chantal for a substantial multiple of earnings derived from goods that it had purchased from the Company and resold subject to a 60-day right of return. Thus, if the option were not exercised, any revenues that Chantal had recognized from the sale of these products to Stanson would be jeopardized, since Chantal would become liable to accept return of these goods for a full refund. If the option were exercised, Chantal would, in effect, be repurchasing any unsold goods held in Stanson's inventory that Chantal had previously sold to Stanson. Thus, Stanson had no disincentive to accepting large shipments from Chantal so that Chantal could report large increases in revenues and earnings. Thus, both revenues and related accounts receivable were overstated at June 30, 1995 by at least $3 million and at September 30, 1995 by at least $7 million. - 33 -
Chantal Had No Reasonable Basis To Estimate Future Returns For Stanson 73. The sales to Stanson also could not properly be considered income in the periods ended June 30, 1995 and September 30, 1995 because the amount of returns from Stanson could not reasonably be estimated. Chantal had no method of accurately forecasting such returns. FAS 48(f) provides that if a reasonable estimate of such allowance cannot be made, revenue may not be recognized at the time the product is shipped. 74. FAS 48, ¶08 addresses the ability of a company to reasonably estimate future returns: 8. The ability to make a reasonable estimate of the amount of future returns depends on many factors and circumstances that will vary from one case to the next. However, the following factors may impair the ability to make a reasonable estimate: a. The susceptibility of the product to significant external factors, such as technological obsolescence or changes in demand b. Relatively long periods in which a particular product may be returned c. Absence of historical experience with similar types of sales of similar products, or inability to apply such experience because of changing circumstances, for example, changes in the selling enterprise's marketing policies or relationships with its customers - 34 -
d. Absence of a large volume of relatively homogeneous transactions Chantal could not reasonably estimate returns, as defined by this provision, because: (a) Ethocyn is a product which is extremely susceptible to significant external factors. For example, if a new product were to be introduced that was either more effective or less expensive, sales of Ethocyn would drop dramatically. Several products in final development, including a product being developed by Johnson & Johnson (that received FDA approval during the Class Period), could steal away much of Ethocyn's market share; and (b) Chantal had no historical experience with Stanson selling Ethocyn or other types of products. Additionally, Ethocyn was being marketed in a dramatically different way -- through pharmacies and dermatologists -- than Chantal had ever attempted before. Therefore, the factor described in FAS 48, ¶8(c) would be triggered. (c) The relatively long period of time in which product could be returned to Chantal. 75. The combination of the above three factors rendered Chantal unable to reasonably estimate returns from Stanson. Therefore, FAS 48, ¶ 6(f) provides that these sales could not be recognized as revenue until the right of return expired. 76. Contrary to the standards described above, Chantal improperly recognized sales and related accounts receivable of at least $3 million at June 30, 1995 and at least $10 million at September 30, 1995. - 35 -
Chantal Failed To Disclose Adequately Related Party Transactions With Stanson 77. Chantal's financial statements for the quarters ended June 30, 1995 and September 30, 1995 were materially false and misleading in that they failed to disclose adequately related party transactions with Stanson, as required by GAAP. The relevant accounting standard addressing this topic is FAS 57, Related Party Disclosures, which requires sufficient detail to allow the reader of the financial statements to be able to fully understand the effects of the related party transaction on the financial statements. This provision states, in pertinent part: Financial statements shall include disclosure of material related party transactions . . . . These disclosures shall include: a. The nature of the relationship(s) involved; b. A description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c. The dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; - 36 -
d. Amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement. 78. The footnotes to Chantal's June 30, 1995 and September 30, 1995 financial statements describe only a "concentration of credit risk" in a receivable with Stanson. Neither set of financial statements reference the relationship between Chantal and Stanson, or discuss the existence of the options, exercisable by either Chantal or Stanson, whereby Chantal could buy 100% of Stanson. 79. The existence of these options clearly constitutes a related party relationship, as defined by FAS 57, which states: Related Parties. Affiliates of the enterprise; entities for which investments are accounted for by the equity method by the enterprise; trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; principal owners of the enterprise; its management; members of the immediate families of principal owners of the enterprise and its management; and other parties with which the enterprise may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. Another party also is related party if it can significantly influence the management or operating policies of the transacting - 37 -
parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. A party which has a right to purchase all of the shares of another company exerts "control" or "significant influence" over that company. Similarly, Regulation S-X §210.1-02(g) defines "control" as "the possession, direct or indirect, or the power to direct or cause the direction of the management and policies of a person, whether through the ownership of voting shares, by contract, or otherwise." An option to purchase all of the outstanding shares of Stanson clearly constitutes "control" under the SEC's definition. COUNT I FOR VIOLATIONS OF SECTION 10(b) OF THE EXCHANGE ACT AND RULE 10b-5 OF THE SEC AGAINST ALL DEFENDANTS 80. Plaintiff incorporates by reference and realleges the preceding paragraphs as though fully set forth herein. This Count is asserted against all defendants. 81. The defendants knew, or were reckless in failing to know, of the material omissions from, and material misrepresentations contained in the statements as set forth above. The defendants also knew, or were reckless in failing to know, at the time of these material omissions and misrepresentations, that they caused a false and misleading presentation of Chantal. Because of their Board membership and/or their executive and managerial positions with Chantal and/or their personal and/or professional relationships, each of the defendants: (a) knew or had access to - 38 -
the material, adverse non-public information about Chantal's adverse financial outlook and then-existing business conditions which were not disclosed; and (b) drafted, reviewed, ratified and/or approved the misleading statements, releases, reports and other public representations of and about Chantal. 82. Throughout the Class Period, defendants, with knowledge of or reckless disregard for the truth, disseminated or approved releases, statements and reports, referred to above, which were misleading in that they contained misrepresentations and failed to disclose material facts necessary in order to make the statements made, in light of the circumstances under which they were made, not misleading. 83. During the Class Period, defendants, individually and in concert, directly and indirectly, engaged in and employed acts and a fraudulent scheme to conceal material adverse information regarding Chantal's then-existing business conditions and financial outlook of Chantal as specified herein, and pursued a course of business that operated as a fraud or deceit on the purchasers of Chantal stock. Defendants employed devices, schemes and artifices to defraud and engaged in acts, practices and a course of conduct as herein alleged to commit a fraud on the integrity of the market for the Company's stock and to maintain artificially high market prices for the common stock of Chantal. This included the formulation, making of and/or participation in the making of untrue statements of material facts and the omission to state material facts necessary in order to make the statements made, in light of the circumstances under which they were made, not misleading, and engaging in acts, practices and a course of conduct which operated - 39 -
as a fraud and deceit upon plaintiff and the Class, all of the above in connection with the purchase of Chantal common stock by plaintiff and members of the Class. 84. By reason of the conduct alleged herein, defendants knowingly and/or recklessly, directly and indirectly, have violated §10(b) the Exchange Act and Rule 10b-5 promulgated thereunder in that they: (a) employed devices, schemes and artifices to defraud; (a) made untrue statements of material facts or omitted to state material facts necessary in order to make statements made, in light of the circumstances under which they were made, not misleading; or (b) engaged in acts, practices and a course of business that operated as a fraud or deceit upon plaintiff and others similarly situated in connection with their purchases of Chantal common stock during the Class Period. 85. Plaintiff and the Class have suffered substantial damages in that, in reliance on the integrity of the market, they paid artificially inflated prices for Chantal common stock as a result of defendants' violations of §10(b) of the Exchange Act and Rule 10b-5. Plaintiff and the Class would not have purchased Chantal stock at the prices they paid, or at all, if they had been aware that the market prices had been artificially and falsely inflated by defendants' misleading statements and concealment. COUNT II VIOLATIONS OF SECTION 20(a) OF THE EXCHANGE ACT AGAINST DEFENDANT BURNISON 86. Plaintiff repeats and realleges each of the allegations set forth in the foregoing paragraphs. - 40 -
87. Defendant Burnison was a controlling person of the Company within the meaning of §20 of the Exchange Act during the Class Period. By reason of her positions as Chairman of the Board, Chief Executive Officer throughout the Class Period, and Principal Financial and Accounting Officer of the Company since at least November 13, 1995, and as the owner, directly and/or through CBD of over 1 million shares or approximately 5% of the Company's common stock issued and outstanding, Burnison had the power and authority to cause the Company to engage in the wrongful conduct complained of herein. 88. By reason of her position of control over the Company, as alleged above, defendant Burnison is liable jointly and severally with and to the same extent as Chantal is liable to plaintiff and the members of the Class as a result of the wrongful conduct alleged herein. BASIS OF ALLEGATIONS 89. Plaintiff has alleged the foregoing based upon the investigation of its counsel, which included a review of Chantal's SEC filings, securities analysts reports and advisories about the Company, press releases issued by the Company, media reports about the Company and discussions with consultants, and believes that substantial evidentiary support will exist for the allegations set - 41 -
forth in ¶¶2-4, 15, 29, 33, 38-44, 50-51, 53-58, 64 and 67-79 after a reasonable opportunity for discovery. JURY DEMAND Plaintiff demands a trial by jury. DATED: February 6, 1996 MILBERG WEISS BERSHAD HYNES & LERACH LLP ALAN SCHULMAN ______________________________ ALAN SCHULMAN 600 West Broadway, Suite 1800 San Diego, CA 92101 Telephone: 619/231-1058 HAGENS & BERMAN STEVE W. BERMAN KARL P. BARTH ______________________________ STEVE W. BERMAN 1301 Fifth Avenue, Suite 2929 Seattle, WA 98101 Telephone: 206/623-7292 BERNSTEIN LITOWITZ BERGER & GROSSMANN, LLP MAX W. BERGER ROBERT S. GANS 1285 Avenue of the Americas 33rd Floor New York, NY 10019 Telephone: 212/554-1400 Attorneys for Plaintiff - 42 -
UNITED STATES DISTRICT COURT CENTRAL DISTRICT OF CALIFORNIA WESTERN DIVISION MARKSMAN PARTNERS, L.P., on | behalf of themselves and all | NO. others similarly situated, | | CERTIFICATION OF CLASS Plaintiff, | REPRESENTATIVE REGARDING THE | FILING OF A CLASS ACTION vs. | COMPLAINT | CHANTAL PHARMACEUTICALS | CORPORATION, CHANTAL BURNISON | and MARC DWORKIN, | | Defendants. | _______________________________| I, Mark Ruljancich, in my capacity as General Partner of Marksman Partners, L.P. ("Marksman Partners") hereby certify that: (a) I have reviewed the complaint prepared by counsel in the above referenced case, and have authorized its filing; (b) Marksman Partners did not purchase the shares of Chantal common stock at the direction of plaintiff's counsel or in order to participate in any private action arising under the federal securities laws. (c) Marksman Partners is willing to serve as a representative party on behalf of a class, including providing testimony at deposition and trial if necessary - 43 -
(d) During the proposed class period, Marksman Partners executed the following transactions related to Chantal common stock: Dates Action Amount Price ----- ------ ------ ----- November 17, 1995 Bought 3,000 shares 14-5/8 November 22, 1995 Bought 3,000 shares 15-15/16 November 24, 1996 Bought 3,000 shares 17-3/8 November 27, 1995 Bought 3,000 shares 18-7/8 November 28, 1995 Bought 2,000 shares 21-5/8 November 28, 1995 Bought 2,000 shares 21-1/4 November 29, 1995 Sold 3,000 shares 25-5/16 November 29, 1995 Bought 2,000 shares 24-1/8 November 29, 1995 Bought 1,000 shares 23-1/4 November 30, 1995 Bought 2,000 shares 21-3/8 December 7, 1995 Sold 3,000 shares 23-3/4 December 11, 1995 Sold 5,000 shares 22 December 13, 1995 Bought 3,000 shares 24-1/8 December 13, 1995 Sold 3,000 shares 22-5/8 December 21, 1995 Bought 4,000 shares 22-3/8 December 21, 1995 Bought 2,000 shares 22-1/4 December 21, 1995 Bought 2,000 shares 22-3/8 December 21, 1995 Bought 1,000 shares 22-3/8 January 4, 1996 Bought 5,000 shares 20-3/8 January 4, 1996 Bought 5,000 shares 20-3/8 January 4, 1996 Sold 5,000 shares 20-1/4 January 5, 1996 Bought 5,000 shares 1-3/4 (e) Marksman Partners has not acted as a class representative in any cases brought under the federal securities laws during the past three years. (f) Neither Markman Partners, nor me personally, will accept any payment for serving as a representative party on behalf of a class beyond the plaintiff's pro-rata share of any recovery, except as ordered or approved by the court. - 44 -
SWORN AND CERTIFIED THIS 30th DAY OF January, 1996. __________________________ Mr. Mark Ruljancich General Partner Marksman Partners, L.P. - 45 -