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| (Mark One) |
|------------|
| þ     |   | ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |

| o |   | TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
|---|--------|------------------------------------------------------------------------------------------|

|   | WaferGen Bio-systems, Inc.                             |   |
|--------|--------------------------------------------------------|--------|
|   | (Exact Name of Registrant as Specified in its Charter) |   |

|   | Nevada                                                         |   | 90-0416683                        |   |
|--------|----------------------------------------------------------------|--------|-----------------------------------|--------|
|   | (State or other jurisdiction of incorporation or organization) |   | (IRS Employer Identification No.) |   |

|   | 7400 Paseo Padre Parkway, Fremont, CA    |   | 94555      |   |
|--------|------------------------------------------|--------|------------|--------|
|   | (Address of principal executive offices) |   | (Zip Code) |   |

|   | (510) 651-4450                                             |   |
|--------|------------------------------------------------------------|--------|
|   | (Registrant’s telephone number, including area code) |   |

| Title of each class: None |   |   | Name of each exchange on which registered: None |
|---------------------------|--------|--------|-------------------------------------------------|
|                      |   |   |                                            |

| Common stock, $0.001 par value per share |
|------------------------------------------|
| (Title of Class)                         |

| Large accelerated filer  ̈                                                        | Accelerated filer  ̈         |
|--------------------------------------------------------------------------------------------|---------------------------------------|
| Non-accelerated filer  ̈  (Do not check if a smaller reporting company) | Smaller reporting company þ |

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|          |                                                                                                               |   | Page   |
|---------------|--------------------------------------------------------------------------------------------------------------------|--------|--------|
|          | FORWARD LOOKING STATEMENTS                                                                                         |   | 1      |   |
|          | PART I                                                                                                             |   |   |   |
| ITEM 1.       | Business                                                                                                           |   | 2      |   |
| ITEM 1A.      | Risk Factors                                                                                                       |   | 10     |   |
| ITEM 1B.      | Unresolved Staff Comments                                                                                          |   | 21     |   |
| ITEM 2.       | Properties                                                                                                         |   | 21     |   |
| ITEM 3.       | Legal Proceedings                                                                                                  |   | 22     |   |
| ITEM 4.       | (Removed and Reserved)                                                                                             |   | 22     |   |
|          |                                                                                                               |   |   |   |
|          | PART II                                                                                                            |   |   |   |
| ITEM 5.       | Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities |   | 23     |   |
| ITEM 7.       | Management’s Discussion and Analysis of Financial Condition and Results of Operations                        |   | 24     |   |
| ITEM 8.       | Financial Statements and Supplementary Data                                                                        |   | 33     |   |
| ITEM 9.       | Changes in and Disagreements with Accountants on Accounting and Financial Disclosure                               |   | 68     |   |
| ITEM 9A.      | Controls and Procedures                                                                                            |   | 68     |   |
| ITEM 9B.      | Other Information                                                                                                  |   | 69     |   |
|          |                                                                                                               |   |   |   |
|          | PART III                                                                                                           |   |   |   |
| ITEM 10.      | Directors, Executive Officers and Corporate Governance                                                             |   | 70     |   |
| ITEM 11.      | Executive Compensation                                                                                             |   | 70     |   |
| ITEM 12.      | Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters                     |   | 70     |   |
| ITEM 13.      | Certain Relationships and Related Transactions, and Director Independence                                          |   | 70     |   |
| ITEM 14.      | Principal Accountant Fees and Services                                                                             |   | 70     |   |
|          |                                                                                                               |   |   |   |
|          | PART IV                                                                                                            |   |   |   |
| ITEM 15.      | Exhibits and Financial Statement Schedules                                                                         |   | 71     |   |
|          |                                                                                                               |   |   |   |
| SIGNATURES    |                                                                                                               |   | 75     |   |
|          |                                                                                                               |   |   |   |
| EXHIBIT INDEX |                                                                                                               |   | 76     |   |

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1

2

3

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| 1 | DNA (Deoxyribonucleic acid) – A polymeric molecule consisting of deoxyribonucleotide building blocks that in a double-stranded, double helical form is the genetic material of most organisms. |
|---|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

  

| 2 | Polymerase Chain Reaction (PCR) – PCR is an enzymatic process to increase the number of copies of DNA for easier detection. Real-time PCR chemistries allow for detection of the reaction in the early phase rather than the late phase of the reaction. The polymerase enzyme “reads” an intact DNA strand as a template and uses it to synthesize the a new strand, which sets in motion a chain reaction in which the DNA template is exponentially amplified, generating millions or more copies of the DNA piece.  Real-time PCR simultaneously amplifies and quantifies (as an absolute number of copies or relative amount) a targeted DNA molecule in real time after each amplification cycle. |
|---|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

  

| 3 | Next Generation Sequencing – Sequencing is the determination of the order of nucleotides that make up the primary structure in DNA molecules. Early determination methods occurred in the 1970s. Next generation sequencing refers to more current automated methods that grew from new dye-based approaches enabling easier and considerably faster analysis. |
|---|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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4

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| 4 | RNA (Ribonucleic acid) – A polymeric molecule consisting of ribonucleotide building blocks. The three major types in cells are ribosomal RNA (rRNA), transfer RNA (tRNA), and messenger RNA (mRNA), each of which performs an essential role in protein synthesis. RNAi is RNA interference that helps regulate turning genes on and off. |
|---|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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5

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| 5 | Log (logarithm) range is the standard way of expressing sensitivity range; it is calculated by a serial dilution of the sample, with each tenfold dilution being one log; if, for example, a sample is diluted four times by tenfold, and a device is able to detect a gene signal in all these dilutions, then the dynamic range of the detector is said to be three logs. |
|---|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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6

|   | • | A 5,184-well chip for study of gene panels or for candidate genes of interest to customers, which launched in August 2010; and |
|--------|---------|-------------------------------------------------------------------------------------------------------------------------------------|

|   | • | A high-throughput system with 30,000 nanowells, which we anticipate will launch before the end of 2011. |
|--------|---------|---------------------------------------------------------------------------------------------------------|

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| 6 | An oligonucleotide is a short nucleic acid polymer, typically with twenty or fewer bases. |
|---|-------------------------------------------------------------------------------------------|

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|   | • | Processed SmartChip samples through our fee for service business; |
|--------|---------|-------------------------------------------------------------------|

|   | • | Established early access customers in the U.S., Japan and Europe; |
|--------|---------|-------------------------------------------------------------------|

|   | • | Completed development of the SmartChip multi sample nano-dispenser; and |
|--------|---------|-------------------------------------------------------------------------|

|   | • | Launched oncology and microRNA gene panels. |
|--------|---------|---------------------------------------------|

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|   | • | Biomarker Discovery and Validation. New targets (biomarkers) for drugs can be identified through the analysis of gene profile expression in diseased cells. Potential applications include cancers, arthritis, and lung diseases. |
|--------|---------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | • | Drug Efficacy and Optimization. Genetic analysis is being used to determine the likely toxicity (toxicogenomics) of new drugs and the likelihood of therapeutic response to a specific genetic profile (pharmacogenomics). FDA guidance7 calls for drug companies to voluntarily submit pharmacogenomic data to support their drug development programs. |
|--------|---------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | • | Drug Response Monitoring. Patient outcomes can be improved by evaluation of a proposed drug’s potency and specificity in order to determine individualized patient dosing, thereby decreasing adverse drug reactions, and improving drug efficacy. |
|--------|---------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | • | Detection of Rare Mutations. The Cancer Genome Project is using the human genome sequence and high throughput mutation detection techniques to identify somatically acquired8 sequence variants/mutations and hence identify genes critical in the development of human cancers. |
|--------|---------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

9

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| 7 | FDA News Release - March 22, 2005 – issued a final guidance titled “Pharmacogenomic Data Submissions.” |
|---|-----------------------------------------------------------------------------------------------------------------------------------------|

  

| 8 | Mutations rising in individual cells in the body outside the “germ-line” (sperm and egg) cells that created the individual, and hence not present in all of a person’s cells. |
|---|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

  

| 9 | The MicroArray Quality Control (MAQC) project shows inter- and intra-platform reproducibility of gene expression measurements, Nature Biotechnology, Vol. 24:9, p 1151, September 2006. |
|---|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | • | pursuing growth opportunities, including more rapid expansion; |
|--------|---------|----------------------------------------------------------------|

|   | • | acquiring complementary businesses; |
|--------|---------|-------------------------------------|

|   | • | making capital improvements to improve our infrastructure; |
|--------|---------|------------------------------------------------------------|

|   | • | hiring qualified management and key employees; |
|--------|---------|------------------------------------------------|

|   | • | developing new services, programming or products; |
|--------|---------|---------------------------------------------------|

|   | • | responding to competitive pressures; |
|--------|---------|--------------------------------------|

|   | • | complying with regulatory requirements such as licensing and registration; and |
|--------|---------|--------------------------------------------------------------------------------|

|   | • | maintaining compliance with applicable laws. |
|--------|---------|----------------------------------------------|

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|   | • | we might not have been the first to conceive or reduce to practice one or more inventions disclosed in our pending patent applications; |
|--------|---------|-----------------------------------------------------------------------------------------------------------------------------------------|

|   | • | we might not have been the first to file patent applications for these inventions; |
|--------|---------|------------------------------------------------------------------------------------|

|   | • | others may independently develop similar or alternative products and technologies or duplicate any of our products and technologies; |
|--------|---------|--------------------------------------------------------------------------------------------------------------------------------------|

|   | • | it is possible that none of our pending patent applications will result in issued patents, and even if they issue as patents, they may not provide a basis for commercially viable products, and/or may not provide us with any competitive advantages, or may be challenged and invalidated by third parties; |
|--------|---------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | • | we may not develop additional proprietary products and technologies that are patentable; and |
|--------|---------|----------------------------------------------------------------------------------------------|

|   | • | third-party patents may have an adverse effect on our ability to continue to grow our business. |
|--------|---------|-------------------------------------------------------------------------------------------------|

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|   | • | actual or anticipated variations in operating results; |
|--------|---------|--------------------------------------------------------|

|   | • | the limited number of holders of the common stock, and the limited liquidity available through the OTC Bulletin Board; |
|--------|---------|------------------------------------------------------------------------------------------------------------------------|

|   | • | changes in financial estimates by securities analysts; |
|--------|---------|--------------------------------------------------------|

|   | • | changes in the economic performance and/or market valuations of other biotechnology companies; |
|--------|---------|------------------------------------------------------------------------------------------------|

|   | • | our announcement of significant acquisitions, strategic partnerships, joint ventures or capital commitments; |
|--------|---------|--------------------------------------------------------------------------------------------------------------|

|   | • | additions or departures of key personnel; and |
|--------|---------|-----------------------------------------------|

|   | • | sales or other transactions involving our capital stock. |
|--------|---------|----------------------------------------------------------|

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| Location        |   | Square Feet  |   | Primary Use              |   | Lease Terms                          |
|-----------------|--------|--------------|--------|--------------------------|--------|--------------------------------------|
|            |   |         |   |                     |   |                                 |
| Fremont, CA     |   | 19,186 sq ft |   | Corporate Office and Lab |   | Lease expires April 30, 2015    |
|            |   |         |   |                     |   |                                 |
| Fremont, CA     |   | 2,708 sq ft  |   | Manufacturing            |   | Leased month to month                |
|            |   |         |   |                     |   |                                 |
| Kulim, Malaysia |   | 5,194 sq ft  |   | Administration and Lab   |   | Lease expires December 31, 2013 |

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| 2009                                        |   | High   |   | Low    |
|---------------------------------------------|--------|--------|--------|--------|
| First Quarter ended March 31, 2009     |   | 1.30   |   | 0.65   |
| Second Quarter ended June 30, 2009     |   | 2.15   |   | 0.80   |
| Third Quarter ended September 30, 2009 |   | 2.20   |   | 1.29   |
| Fourth Quarter ended December 31, 2009 |   | 2.87   |   | 1.45   |
|                                        |   |   |   |   |
| 2010                                        |   |   |   |   |
| First Quarter ended March 31, 2010     |   | 2.97   |   | 1.90   |
| Second Quarter ended June 30, 2010     |   | 3.15   |   | 1.12   |
| Third Quarter ended September 30, 2010 |   | 1.69   |   | 0.92   |
| Fourth Quarter ended December 31, 2010 |   | 1.83   |   | 1.06   |

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|                                                  |   | Year Ended December 31, |
|-------------------------------------------------------|--------|----------------------------------------|
|                                                  |   | 2010                                   |   |   | 2009 |
|                                                  |   |                                   |   |   |   |
| Revenue                                               |   | $                                      | 2,167,289 |   |   | $ | 379,373 |   |
|                                                  |   |                                   |   |   |   |   |   |   |
| Cost of revenue                                       |   |                                   | 862,066 |   |   |   | 263,041 |   |
|                                                  |   |                                   |   |   |   |   |   |   |
| Gross margin                                          |   |                                   | 1,305,223 |   |   |   | 116,332 |   |
|                                                  |   |                                   |   |   |   |   |   |   |
| Operating expenses:                                   |   |                                   |   |   |   |   |   |   |
| Sales and marketing                                   |   |                                   | 2,072,611 |   |   |   | 601,245 |   |
| Research and development                              |   |                                   | 6,714,340 |   |   |   | 5,142,083 |   |
| General and administrative                            |   |                                   | 5,097,797 |   |   |   | 4,383,082 |   |
|                                                  |   |                                   |   |   |   |   |   |   |
| Total operating expenses                              |   |                                   | 13,884,748 |   |   |   | 10,126,410 |   |
|                                                  |   |                                   |   |   |   |   |   |   |
| Operating loss                                        |   |                                   | (12,579,525 | ) |   |   | (10,010,078 | ) |
|                                                  |   |                                   |   |   |   |   |   |   |
| Other income and (expenses):                          |   |                                   |   |   |   |   |   |   |
| Interest income                                       |   |                                   | 17,536 |   |   |   | 14,493 |   |
| Interest expense                                      |   |                                   | (31,329 | ) |   |   | (9,570 | ) |
| Unrealized gain on fair value of put option, net      |   |                                   | 88,567 |   |   |   | –– |   |
| Unrealized gain (loss) on fair value of warrants, net |   |                                   | 555,144 |   |   |   | (564,122 | ) |
| Miscellaneous expense                                 |   |                                   | (137,774 | ) |   |   | (51,211 | ) |
|                                                  |   |                                   |   |   |   |   |   |   |
| Total other income (expense)                          |   |                                   | 492,144 |   |   |   | (610,410 | ) |
|                                                  |   |                                   |   |   |   |   |   |   |
| Net loss before provision for income taxes            |   |                                   | (12,087,381 | ) |   |   | (10,620,488 | ) |
|                                                  |   |                                   |   |   |   |   |   |   |
| Provision for income taxes                            |   |                                   | — |   |   |   | — |   |
|                                                  |   |                                   |   |   |   |   |   |   |
| Net loss                                              |   | $                                      | (12,087,381 | ) |   | $ | (10,620,488 | ) |

| Year Ended December 31, |
|------------------------------|
| 2010                         |   |   | 2009 |   |   | % Change |
|                         |   |   |   |   |   |   |   |   |
| $                            | 2,167,289 |   |   | $ | 379,373 |   |   | 471% |

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| Year Ended December 31, |
|------------------------------|
| 2010                         |   |   | 2009 |   |   | % Change |
|                         |   |   |   |   |   |   |   |   |
| $                            | 862,066 |   |   | $ | 263,041 |   |   | 228% |

| Year Ended December 31, |
|------------------------------|
| 2010                         |   |   | 2009 |   |   | % Change |
|                         |   |   |   |   |   |   |   |   |
| $                            | 2,072,611 |   |   | $ | 601,245 |   |   | 245% |

| Year Ended December 31, |
|------------------------------|
| 2010                         |   |   | 2009 |   |   | % Change |
|                         |   |   |   |   |   |   |   |   |
| $                            | 6,714,340 |   |   | $ | 5,142,083 |   |   | 31% |

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| Year Ended December 31, |
|------------------------------|
| 2010                         |   |   | 2009 |   |   | % Change |
|                         |   |   |   |   |   |   |   |   |
| $                            | 5,097,797 |   |   | $ | 4,383,082 |   |   | 16% |

| Year Ended December 31, |
|------------------------------|
| 2010                         |   |   | 2009 |   |   | % Change |
|                         |   |   |   |   |   |   |   |   |
| $                            | 17,536 |   |   | $ | 14,493 |   |   | 21% |

| Year Ended December 31, |
|------------------------------|
| 2010                         |   |   | 2009 |   |   | % Change |
|                         |   |   |   |   |   |   |   |   |
| $                            | 31,329 |   |   | $ | 9,570 |   |   | 227% |

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| Year Ended December 31, |
|------------------------------|
| 2010                         |   |   | 2009 |   |   | % Change |
|                         |   |   |   |   |   |   |   |   |
| $                            | 88,567 |   |   | $ | –– |   |   | N/A % |

| Year Ended December 31, |
|------------------------------|
| 2010                         |   |   | 2009 |   |   | % Change |
|                         |   |   |   |   |   |   |   |   |
| $                            | 555,144 |   |   | $ | (564,122 | ) |   | N/A % |

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| Year Ended December 31, |
|------------------------------|
| 2010                         |   |   | 2009 |   |   | % Change |
|                         |   |   |   |   |   |   |   |   |
| $                            | 137,774 |   |   | $ | 51,211 |   |   | 169% |

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|                    |   |   | Year Ended December 31, |   |
|-------------------------|--------|--------|----------------------------------------|--------|
|                    |   |   | 2010                                   |   |   | 2009 |   |
|                    |   |   |                                   |   |   |   |   |
| Risk-free interest rate |   |   | 1.05% - 2.51%                          |   |   | 1.31% - 2.97% |   |
| Expected term           |   |   | 4.75 Years                             |   |   | 4.75 Years |   |
| Expected volatility     |   |   | 42.40% - 43.01%                        |   |   | 40.04% - 42.22% |   |
| Dividend yield          |   |   | 0%                                     |   |   | 0% |   |

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|                                      |   |   | Year Ended December 31, |   |
|-------------------------------------------|--------|--------|----------------------------------------|--------|
|                                      |   |   | 2010                                   |   |   | 2009 |   |
|                                      |   |   |                                   |   |   |   |   |
| Risk-free interest rate                   |   |   | 0.47% - 2.16%                          |   |   | 1.16% - 2.20% |   |
| Expected remaining term                   |   |   | 1.91 - 4.00 Years                      |   |   | 2.71 - 4.00 Years |   |
| Expected volatility                       |   |   | 43.83% - 92.67%                        |   |   | 43.26% - 49.78% |   |
| Dividend yield                            |   |   | 0%                                     |   |   | 0% |   |
| Private Placement discount to stock price |   |   | 10% - 15%                              |   |   | 15% |   |

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| Index to Consolidated Financial Statements                                                   |   |   | Page   |
|----------------------------------------------------------------------------------------------|--------|--------|--------|
|                                                                                         |   |   |   |
| Report of Independent Registered Public Accounting Firm                                      |   |   | 34     |
|                                                                                         |   |   |   |
| Consolidated Balance Sheets                                                                  |   |   | 35     |
|                                                                                         |   |   |   |
| Consolidated Statements of Operations                                                        |   |   | 36     |
|                                                                                         |   |   |   |
| Consolidated Statements of Series B Preferred Stock and Stockholders’ Equity (Deficit) |   |   | 37     |
|                                                                                         |   |   |   |
| Consolidated Statements Stockholders’ Equity (Deficit) and Comprehensive Income (Loss) |   |   | 40     |
|                                                                                         |   |   |   |
| Consolidated Statements of Cash Flows                                                        |   |   | 44     |
|                                                                                         |   |   |   |
| Notes to the Consolidated Financial Statements                                               |   |   | 45     |

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|                                                                                                                                                                        |   | December 31, 2010 |        |   | December 31, 2009 |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------|-------------|--------|-----------------------------|--------|
| Assets                                                                                                                                                                      |   |                        |        |   |                        |   |
| Current assets:                                                                                                                                                             |   |                        |        |   |                        |   |
| Cash and cash equivalents                                                                                                                                                   |   | $                           | 2,209,941   |   |                        | $      | 5,953,639 |   |
| Restricted cash                                                                                                                                                             |   |                        | 100,651     |   |                        |   | –– |   |
| Accounts receivable                                                                                                                                                         |   |                        | 778,769     |   |                        |   | 258,855 |   |
| Inventories, net                                                                                                                                                            |   |                        | 1,024,250   |   |                        |   | 39,970 |   |
| Prepaid expenses and other current assets                                                                                                                                   |   |                        | 176,259     |   |                        |   | 138,712 |   |
|                                                                                                                                                                        |   |                        |        |   |                        |   |   |   |
| Total current assets                                                                                                                                                        |   |                        | 4,289,870   |   |                        |   | 6,391,176 |   |
|                                                                                                                                                                        |   |                        |        |   |                        |   |   |   |
| Property and equipment, net                                                                                                                                                 |   |                        | 1,191,840   |   |                        |   | 441,996 |   |
| Other assets                                                                                                                                                                |   |                        | 334,855     |   |                        |   | 57,982 |   |
|                                                                                                                                                                        |   |                        |        |   |                        |   |   |   |
| Total assets                                                                                                                                                                |   | $                           | 5,816,565   |   |                        | $      | 6,891,154 |   |
|                                                                                                                                                                        |   |                        |        |   |                        |   |   |   |
| Liabilities and Stockholders’ Equity (Deficit)                                                                                                                        |   |                        |        |   |                        |   |   |   |
| Current liabilities:                                                                                                                                                        |   |                        |        |   |                        |   |   |   |
| Accounts payable                                                                                                                                                            |   | $                           | 1,196,861   |   |                        | $      | 1,240,397 |   |
| Accrued rent                                                                                                                                                                |   |                        | 98,057      |   |                        |   | 10,493 |   |
| Accrued payroll                                                                                                                                                             |   |                        | 268,686     |   |                        |   | 241,586 |   |
| Accrued severance pay                                                                                                                                                       |   |                        | 18,260      |   |                        |   | 371,596 |   |
| Accrued vacation                                                                                                                                                            |   |                        | 153,155     |   |                        |   | 117,619 |   |
| Deferred revenue                                                                                                                                                            |   |                        | 25,000      |   |                        |   | –– |   |
| Warranty reserve                                                                                                                                                            |   |                        | 36,850      |   |                        |   | –– |   |
| Accrued other expenses                                                                                                                                                      |   |                        | 293,590     |   |                        |   | 157,699 |   |
| Current portion of long-term debt                                                                                                                                           |   |                        | 419,384     |   |                        |   | 21,663 |   |
|                                                                                                                                                                        |   |                        |        |   |                        |   |   |   |
| Total current liabilities                                                                                                                                                   |   |                        | 2,509,843   |   |                        |   | 2,161,053 |   |
|                                                                                                                                                                        |   |                        |        |   |                        |   |   |   |
| Long-term debt, net of current portion                                                                                                                                      |   |                        | 1,589,468   |   |                        |   | 8,852 |   |
|                                                                                                                                                                        |   |                        |        |   |                        |   |   |   |
| Put option derivative liability                                                                                                                                             |   |                        | 194,088     |   |                        |   | — |   |
|                                                                                                                                                                        |   |                        |        |   |                        |   |   |   |
| Warrant derivative liability                                                                                                                                                |   |                        | 2,240,962   |   |                        |   | 2,778,191 |   |
|                                                                                                                                                                        |   |                        |        |   |                        |   |   |   |
| Redeemable convertible preference shares in subsidiary                                                                                                                      |   |                        | 3,337,476   |   |                        |   | 3,290,994 |   |
|                                                                                                                                                                        |   |                        |        |   |                        |   |   |   |
| Commitments and contingencies                                                                                                                                               |   |                        | —     |   |                        |   | — |   |
|                                                                                                                                                                        |   |                        |        |   |                        |   |   |   |
| Stockholders’ equity (deficit):                                                                                                                                       |   |                        |        |   |                        |   |   |   |
| Preferred Stock, $0.001 par value; 10,000,000 shares authorized; no shares issued and outstanding                                                                           |   |                        | —     |   |                        |   | — |   |
| Common Stock: $0.001 par value; 300,000,000 shares authorized; 41,175,464 and 33,387,857 shares issued and outstanding at December 31, 2010 and December 31, 2009 |   |                        | 41,175      |   |                        |   | 33,388 |   |
| Additional paid-in capital                                                                                                                                                  |   |                        | 38,881,075  |   |                        |   | 29,017,578 |   |
| Deficit accumulated during the development stage                                                                                                                            |   |                        | (43,265,399 | )      |                        |   | (30,462,283 | ) |
| Accumulated other comprehensive income                                                                                                                                      |   |                        | 287,877     |   |                        |   | 63,381 |   |
|                                                                                                                                                                        |   |                        |        |   |                        |   |   |   |
| Total stockholders’ equity (deficit)                                                                                                                                  |   |                        | (4,055,272  | )      |                        |   | (1,347,936 | ) |
|                                                                                                                                                                        |   |                        |        |   |                        |   |   |   |
|                                                                                                                                                                        |   | $                           | 5,816,565   |   |                        | $      | 6,891,154 |   |

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Table of Contents

|                                                                                                              |   | Year Ended December 31, |        |   | Period From October 22, 2002(Inception) to |   |
|-------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------|-------------|--------|----------------------------------------------------------------|--------|
|                                                                                                              |   | 2010                                   |        |   | 2009                                                           |   |   | December 31, 2010 |   |
|                                                                                                              |   |                                   |        |   |                                                           |   |   |   |   |
|                                                                                                              |   |                                   |        |   |                                                           |   |   |   |   |
| Revenue                                                                                                           |   | $                                      | 2,167,289   |   |                                                           | $      | 379,373 |   |   | $ | 3,462,796 |   |
|                                                                                                              |   |                                   |        |   |                                                           |   |   |   |   |   |   |   |
| Cost of revenue                                                                                                   |   |                                   | 862,066     |   |                                                           |   | 263,041 |   |   |   | 1,467,006 |   |
|                                                                                                              |   |                                   |        |   |                                                           |   |   |   |   |   |   |   |
| Gross margin                                                                                                      |   |                                   | 1,305,223   |   |                                                           |   | 116,332 |   |   |   | 1,995,790 |   |
|                                                                                                              |   |                                   |        |   |                                                           |   |   |   |   |   |   |   |
| Operating expenses:                                                                                               |   |                                   |        |   |                                                           |   |   |   |   |   |   |   |
| Sales and marketing                                                                                               |   |                                   | 2,072,611   |   |                                                           |   | 601,245 |   |   |   | 4,854,870 |   |
| Research and development                                                                                          |   |                                   | 6,714,340   |   |                                                           |   | 5,142,083 |   |   |   | 22,552,813 |   |
| General and administrative                                                                                        |   |                                   | 5,097,797   |   |                                                           |   | 4,383,082 |   |   |   | 16,871,033 |   |
|                                                                                                              |   |                                   |        |   |                                                           |   |   |   |   |   |   |   |
| Total operating expenses                                                                                          |   |                                   | 13,884,748  |   |                                                           |   | 10,126,410 |   |   |   | 44,278,716 |   |
|                                                                                                              |   |                                   |        |   |                                                           |   |   |   |   |   |   |   |
| Operating loss                                                                                                    |   |                                   | (12,579,525 | )      |                                                           |   | (10,010,078 | ) |   |   | (42,282,926 | ) |
|                                                                                                              |   |                                   |        |   |                                                           |   |   |   |   |   |   |   |
| Other income and (expenses):                                                                                      |   |                                   |        |   |                                                           |   |   |   |   |   |   |   |
| Interest income                                                                                                   |   |                                   | 17,536      |   |                                                           |   | 14,493 |   |   |   | 277,394 |   |
| Interest expense                                                                                                  |   |                                   | (31,329     | )      |                                                           |   | (9,570 | ) |   |   | (352,783 | ) |
| Unrealized gain on fair value of put option, net                                                             |   |                                   | 88,567      |   |                                                           |   | — |   |   |   | 88,567 |   |
| Unrealized gain (loss) on fair value of warrants, net                                                        |   |                                   | 555,144     |   |                                                           |   | (564,122 | ) |   |   | (8,978 | ) |
| Miscellaneous expense                                                                                             |   |                                   | (137,774    | )      |                                                           |   | (51,211 | ) |   |   | (267,489 | ) |
|                                                                                                              |   |                                   |        |   |                                                           |   |   |   |   |   |   |   |
| Total other income and (expenses)                                                                                 |   |                                   | 492,144     |   |                                                           |   | (610,410 | ) |   |   | (263,289 | ) |
|                                                                                                              |   |                                   |        |   |                                                           |   |   |   |   |   |   |   |
| Net loss before provision for income taxes                                                                        |   |                                   | (12,087,381 | )      |                                                           |   | (10,620,488 | ) |   |   | (42,546,215 | ) |
|                                                                                                              |   |                                   |        |   |                                                           |   |   |   |   |   |   |   |
| Provision for income taxes                                                                                        |   |                                   | —     |   |                                                           |   | — |   |   |   | — |   |
|                                                                                                              |   |                                   |        |   |                                                           |   |   |   |   |   |   |   |
| Net loss                                                                                                          |   |                                   | (12,087,381 | )      |                                                           |   | (10,620,488 | ) |   |   | (42,546,215 | ) |
|                                                                                                              |   |                                   |        |   |                                                           |   |   |   |   |   |   |   |
| Cumulative effect of reclassification of warrants                                                                 |   |                                   | —     |   |                                                           |   | — |   |   |   | 368,627 |   |
| Accretion on Redeemable Convertible Preference Shares in subsidiary associated with premium                       |   |                                   | (286,948    | )      |                                                           |   | (178,162 | ) |   |   | (503,026 | ) |
| Accretion on Redeemable Convertible Preference Shares in subsidiary associated with beneficial conversion feature |   |                                   | (428,787    | )      |                                                           |   | — |   |   |   | (428,787 | ) |
| Accretion on Series B Preferred Stock                                                                             |   |                                   | —     |   |                                                           |   | — |   |   |   | (155,998 | ) |
|                                                                                                              |   |                                   |        |   |                                                           |   |   |   |   |   |   |   |
| Net loss applicable to common stockholders                                                                        |   | $                                      | (12,803,116 | )      |                                                           | $      | (10,798,650 | ) |   | $ | (43,265,399 | ) |
|                                                                                                              |   |                                   |        |   |                                                           |   |   |   |   |   |   |   |
| Net loss per share - basic and diluted                                                                            |   | $                                      | (0.35       | )      |                                                           | $      | (0.39 | ) |   |   |   |   |
|                                                                                                              |   |                                   |        |   |                                                           |   |   |   |   |   |   |   |
| Shares used to compute net loss per share - basic and diluted                                                     |   |                                   | 37,070,406  |   |                                                           |   | 27,378,293 |   |   |   |   |   |

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Table of Contents

|                                       | Series B        |    | Series A        |   |         |   | Additional |    |        |   |    |   |
|--------------------------------------------|-----------------|---------|-----------------|--------|--------------|--------|------------|---------|-------------|--------|---------|--------|
|                                       | Preferred Stock |    | Preferred Stock |   | Common Stock |   | Paid-in    |    | Accumulated |   |    |   |
|                                       | Shares          |    | Amount          |   | Shares       |   | Amount     |    | Shares      |   | Amount  |   | Capital |   | Deficit |   | Total |   |
|                                       |            |    |            |   |         |   |       |    |        |   |    |   |   |   |   |   |   |   |
| Balances as of January 1, 2002   |            | — |            | $      | —      |   |       | — |        | $      | — |   |   | — |   | $ | — |   | $ | — |   | $ | — |   | $ | — |   |
|                                       |            |    |            |   |         |   |       |    |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net loss                                   |            | — |            |   | —      |   |       | — |        |   | — |   |   | — |   |   | — |   |   | — |   |   | — |   |   | — |   |
|                                       |            |    |            |   |         |   |       |    |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balances as of December 31, 2002 |            | — |            | $      | —      |   |       | — |        | $      | — |   |   | — |   | $ | — |   | $ | — |   | $ | — |   |   | — |   |

|                                       | Series B        |    | Series A        |   |         |   | Additional |    |        |   |    |   |
|--------------------------------------------|-----------------|---------|-----------------|--------|--------------|--------|------------|---------|-------------|--------|---------|--------|
|                                       | Preferred Stock |    | Preferred Stock |   | Common Stock |   | Paid-in    |    | Accumulated |   |    |   |
|                                       | Shares          |    | Amount          |   | Shares       |   | Amount     |    | Shares      |   | Amount  |   | Capital |   | Deficit |   | Total |   |
|                                       |            |    |            |   |         |   |       |    |        |   |    |   |   |   |   |   |   |   |
| Balances as of January 1, 2003   |            | — |            | $      | —      |   |       | — |        | $      | — |   |   | — |   | $ | — |   | $ | — |   | $ | — |   | $ | — |   |
|                                       |            |    |            |   |         |   |       |    |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net loss                                   |            | — |            |   | —      |   |       | — |        |   | — |   |   | — |   |   | — |   |   | — |   |   | (533,985 | ) |   | (533,985 | ) |
|                                       |            |    |            |   |         |   |       |    |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balances as of December 31, 2003 |            | — |            | $      | —      |   |       | — |        | $      | — |   |   | — |   | $ | — |   | $ | — |   | $ | (533,985 | ) | $ | (533,985 | ) |

|                                       | Series B        |    | Series A        |   |         |   | Additional |    |        |   |    |   |
|--------------------------------------------|-----------------|---------|-----------------|--------|--------------|--------|------------|---------|-------------|--------|---------|--------|
|                                       | Preferred Stock |    | Preferred Stock |   | Common Stock |   | Paid-in    |    | Accumulated |   |    |   |
|                                       | Shares          |    | Amount          |   | Shares       |   | Amount     |    | Shares      |   | Amount  |   | Capital |   | Deficit |   | Total |   |
|                                       |            |    |            |   |         |   |       |    |        |   |    |   |   |   |   |   |   |   |
| Balances as of January 1, 2004   |            | — |            | $      | —      |   |       | — |        | $      | — |   |   | — |   | $ | — |   | $ | — |   | $ | (533,985 | ) | $ | (533,985 | ) |
|                                       |            |    |            |   |         |   |       |    |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance of Common Stock in June for cash  |            | — |            |   | —      |   |       | — |        |   | — |   |   | 2,483,610 |   |   | 2,484 |   |   | (2,024 | )  |   | — |   |   | 460 |   |
|                                       |            |    |            |   |         |   |       |    |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Stock-based compensation                   |            | — |            |   | —      |   |       | — |        |   | — |   |   | — |   |   | — |   |   | 1,242 |   |   | — |   |   | 1,242 |   |
|                                       |            |    |            |   |         |   |       |    |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net loss                                   |            | — |            |   | —      |   |       | — |        |   | — |   |   | — |   |   | — |   |   | — |   |   | (1,124,360 | ) |   | (1,124,360 | ) |
|                                       |            |    |            |   |         |   |       |    |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balances as of December 31, 2004 |            | — |            | $      | —      |   |       | — |        | $      | — |   |   | 2,483,610 |   | $ | 2,484 |   | $ | (782 | )  | $ | (1,658,345 | ) | $ | (1,656,643 | ) |

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Table of Contents

|                                                                                                   | Series B        |    | Series A        |   |         |   | Additional |      |        |   |    |   |
|--------------------------------------------------------------------------------------------------------|-----------------|---------|-----------------|--------|--------------|--------|------------|-----------|-------------|--------|---------|--------|
|                                                                                                   | Preferred Stock |    | Preferred Stock |   | Common Stock |   | Paid-in    |      | Accumulated |   |    |   |   |
|                                                                                                   | Shares          |    | Amount          |   | Shares       |   | Amount     |      | Shares      |   | Amount  |   | Capital |   | Deficit |   | Total |   |
|                                                                                                   |            |    |            |   |         |   |       |      |        |   |    |   |   |   |   |   |   |   |
| Balances as of January 1, 2005                                                               |            | — |            | $      | —      |   |       | —   |        | $      | — |   |   | 2,483,610 |   | $ | 2,484 |   | $ | (782 | ) | $ | (1,658,345) |   | $ | (1,656,643 | ) |
|                                                                                                   |            |    |            |   |         |   |       |      |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance of Series A Preferred Stock in February upon conversion of notes payable and accrued interest |            | — |            |   | —      |   |       | 5,915,219 |        |   | 592     |   |   | — |   |   | — |   |   | 3,134,481 |   |   | — |   |   | 3,135,073 |   |
|                                                                                                   |            |    |            |   |         |   |       |      |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance of Common Stock in September for cash                                                         |            | — |            |   | —      |   |       | —   |        |   | — |   |   | 917,856 |   |   | 918 |   |   | (748 | ) |   | — |   |   | 170 |   |   |
|                                                                                                   |            |    |            |   |         |   |       |      |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Stock-based compensation                                                                               |            | — |            |   | —      |   |       | —   |        |   | — |   |   | — |   |   | — |   |   | 8,575 |   |   | — |   |   | 8,575 |   |   |
|                                                                                                   |            |    |            |   |         |   |       |      |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net loss                                                                                               |            | — |            |   | —      |   |       | —   |        |   | — |   |   | — |   |   | — |   |   | — |   |   | (1,494,449 | ) |   | (1,494,449 | ) |   |
|                                                                                                   |            |    |            |   |         |   |       |      |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balances as of December 31, 2005                                                             |            | — |            | $      | —      |   |       | 5,915,219 |        | $      | 592     |   |   | 3,401,466 |   | $ | 3,402 |   | $ | 3,141,526 |   | $ | (3,152,794 | ) | $ | (7,274 | ) |

|                                                      | Series B        |      | Series A        |   |         |   | Additional |      |        |   |    |   |
|-----------------------------------------------------------|-----------------|-----------|-----------------|--------|--------------|--------|------------|-----------|-------------|--------|---------|--------|
|                                                      | Preferred Stock |      | Preferred Stock |   | Common Stock |   | Paid-in    |      | Accumulated |   |    |   |
|                                                      | Shares          |      | Amount          |   | Shares       |   | Amount     |      | Shares      |   | Amount  |   | Capital |   | Deficit |   | Total |   |
|                                                      |            |      |            |   |         |   |       |      |        |   |    |   |   |   |   |   |   |   |
| Balances as January 1, 2006                     |            | —   |            | $      | —      |   |       | 5,915,219 |        | $      | 592     |   |   | 3,401,466 |   | $ | 3,402 |   | $ | 3,141,526 |   | $ | (3,152,794 | ) | $ | (7,274 | ) |
|                                                      |            |      |            |   |         |   |       |      |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance of Common Stock in January for cash              |            | —   |            |   | —      |   |       | —   |        |   | — |   |   | 4,049 |   |   | 4 |   |   | (3 | ) |   | — |   |   | 1 |   |
|                                                      |            |      |            |   |         |   |       |      |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance of Series B Preferred Stock in February for cash |            | 2,052,552 |            |   | 1,559,942    |   |       | —   |        |   | — |   |   | — |   |   | — |   |   | — |   |   | — |   |   | — |   |
|                                                      |            |      |            |   |         |   |       |      |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance of restricted shares in March for services       |            | —   |            |   | —      |   |       | —   |        |   | — |   |   | 24,296 |   |   | 24 |   |   | (24 | ) |   | — |   |   | — |   |
|                                                      |            |      |            |   |         |   |       |      |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance of Common Stock in June for cash                 |            | —   |            |   | —      |   |       | —   |        |   | — |   |   | 8,099 |   |   | 8 |   |   | (7 | ) |   | — |   |   | 1 |   |
|                                                      |            |      |            |   |         |   |       |      |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance of restricted shares in July for services        |            | —   |            |   | —      |   |       | —   |        |   | — |   |   | 10,798 |   |   | 11 |   |   | (11 | ) |   | — |   |   | — |   |
|                                                      |            |      |            |   |         |   |       |      |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance of restricted shares in August for services      |            | —   |            |   | —      |   |       | —   |        |   | — |   |   | 16,197 |   |   | 16 |   |   | (16 | ) |   | — |   |   | — |   |
|                                                      |            |      |            |   |         |   |       |      |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance of Common Stock in August for cash               |            | —   |            |   | —      |   |       | —   |        |   | — |   |   | 17,007 |   |   | 17 |   |   | (14 | ) |   | — |   |   | 3 |   |
|                                                      |            |      |            |   |         |   |       |      |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Accretions on Series B Preferred Stock                    |            | —   |            |   | 104,000      |   |       | —   |        |   | — |   |   | — |   |   | — |   |   | — |   |   | (104,000 | ) |   | (104,000 | ) |
|                                                      |            |      |            |   |         |   |       |      |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance of restricted shares in November for services    |            | —   |            |   | —      |   |       | —   |        |   | — |   |   | 5,399 |   |   | 5 |   |   | (5 | ) |   | — |   |   | — |   |
|                                                      |            |      |            |   |         |   |       |      |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance of Common Stock in November for cash             |            | —   |            |   | —      |   |       | —   |        |   | — |   |   | 8,639 |   |   | 9 |   |   | (7 | ) |   | — |   |   | 2 |   |
|                                                      |            |      |            |   |         |   |       |      |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Stock-based compensation                                  |            | —   |            |   | —      |   |       | —   |        |   | — |   |   | — |   |   | — |   |   | 642,076 |   |   | — |   |   | 642,076 |   |
|                                                      |            |      |            |   |         |   |       |      |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net loss                                                  |            | —   |            |   | —      |   |       | —   |        |   | — |   |   | — |   |   | — |   |   | — |   |   | (2,686,451 | ) |   | (2,686,451 | ) |
|                                                      |            |      |            |   |         |   |       |      |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balances as of December 31, 2006                |            | 2,052,552 |            | $      | 1,663,942    |   |       | 5,915,219 |        | $      | 592     |   |   | 3,495,950 |   | $ | 3,496 |   | $ | 3,783,515 |   | $ | (5,943,245 | ) | $ | (2,155,642 | ) |

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Table of Contents

|                                                                                                  | Series B        |       | Series A        |   |         |   | Additional |       |        |   |    |   |
|-------------------------------------------------------------------------------------------------------|-----------------|------------|-----------------|--------|--------------|--------|------------|------------|-------------|--------|---------|--------|
|                                                                                                  | Preferred Stock |       | Preferred Stock |   | Common Stock |   | Paid-in    |       | Accumulated |   |    |   |
|                                                                                                  | Shares          |       | Amount          |   | Shares       |   | Amount     |       | Shares      |   | Amount  |   | Capital |   | Deficit |   | Total |   |
|                                                                                                  |            |       |            |   |         |   |       |       |        |   |    |   |   |   |   |   |   |   |
| Balances as of January 1, 2007                                                              |            | 2,052,552  |            | $      | 1,663,942    |   |       | 5,915,219  |        | $      | 592     |   |   | 3,495,950 |   | $ | 3,496 |   | $ | 3,783,515 |   | $ | (5,943,245 | ) | $ | (2,155,642 | ) |
|                                                                                                  |            |       |            |   |         |   |       |       |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance of Common Stock in January for cash                                                          |            | —    |            |   | —      |   |       | —    |        |   | — |   |   | 26,996 |   |   | 27 |   |   | 473 |   |   | — |   |   | 500 |   |
|                                                                                                  |            |       |            |   |         |   |       |       |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance of restricted shares in January for services                                                 |            | —    |            |   | —      |   |       | —    |        |   | — |   |   | 134,979 |   |   | 135 |   |   | (135 | ) |   | — |   |   | — |   |
|                                                                                                  |            |       |            |   |         |   |       |       |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance of Series A Preferred Stock in February for cash                                             |            | —    |            |   | —      |   |       | 471,698    |        |   | 47      |   |   | — |   |   | — |   |   | 65,990 |   |   | — |   |   | 66,037 |   |
|                                                                                                  |            |       |            |   |         |   |       |       |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance of WaferGen Bio-systems, Inc. Common Stock to WaferGen, Inc.'s Preferred shareholders in May |            | (2,052,552 | )               |   | (1,715,940   | )      |       | (6,386,917 | )           |   | (639)   |   |   | 4,556,598 |   |   | 4,557 |   |   | 1,712,022 |   |   | — |   |   | 1,715,940 |   |
|                                                                                                  |            |       |            |   |         |   |       |       |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance of Units for cash and notes payable in May and June, net of offering costs of $1,917,956     |            | —    |            |   | —      |   |       | —    |        |   | — |   |   | 8,008,448 |   |   | 8,008 |   |   | 10,086,704 |   |   | — |   |   | 10,094,712 |   |
|                                                                                                  |            |       |            |   |         |   |       |       |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| WaferGen Bio-systems, Inc. shares outstanding                                                         |            | —    |            |   | —      |   |       | —    |        |   | — |   |   | 11,277,782 |   |   | 11,278 |   |   | (11,278 | ) |   | — |   |   | — |   |
|                                                                                                  |            |       |            |   |         |   |       |       |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Common Stock canceled in May in accordance with Split-Off Agreement                                   |            | —    |            |   | —      |   |       | —    |        |   | — |   |   | (4,277,778 | ) |   | (4,278 | ) |   | 4,278 |   |   | — |   |   | — |   |
|                                                                                                  |            |       |            |   |         |   |       |       |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance of warrants in May and June to a placement agent                                             |            | —    |            |   | —      |   |       | —    |        |   | — |   |   | — |   |   | — |   |   | 66,319 |   |   | — |   |   | 66,319 |   |
|                                                                                                  |            |       |            |   |         |   |       |       |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance of warrants with debt in January, February and March                                         |            | —    |            |   | —      |   |       | —    |        |   | — |   |   | — |   |   | — |   |   | 171,053 |   |   | — |   |   | 171,053 |   |
|                                                                                                  |            |       |            |   |         |   |       |       |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Stock-based compensation                                                                              |            | —    |            |   | —      |   |       | —    |        |   | — |   |   | — |   |   | — |   |   | 648,988 |   |   | — |   |   | 648,988 |   |
|                                                                                                  |            |       |            |   |         |   |       |       |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Accretions on Series B Preferred Stock                                                                |            | —    |            |   | 51,998       |   |       | —    |        |   | — |   |   | — |   |   | — |   |   | — |   |   | (51,998 | ) |   | (51,998 | ) |
|                                                                                                  |            |       |            |   |         |   |       |       |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Common Stock canceled in July                                                                         |            | —    |            |   | —      |   |       | —    |        |   | — |   |   | (5,129 | ) |   | (5 | ) |   | — |   |   | — |   |   | (5 | ) |
|                                                                                                  |            |       |            |   |         |   |       |       |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net loss                                                                                              |            | —    |            |   | —      |   |       | —    |        |   | — |   |   | — |   |   | — |   |   | — |   |   | (5,957,664 | ) |   | (5,957,664 | ) |
|                                                                                                  |            |       |            |   |         |   |       |       |        |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balances as of December 31, 2007                                                            |            | —    |            | $      | —      |   |       | —    |        | $      | — |   |   | 23,217,846 |   | $ | 23,218 |   | $ | 16,527,929 |   | $ | (11,952,907 | ) | $ | 4,598,240 |   |

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Table of Contents

|                                                                |   |            |    |         |   |    |   |        |   |          |    | Accumulated |   |       |   |
|---------------------------------------------------------------------|--------|-----------------|---------|--------------|--------|---------|--------|-------------|--------|---------------|---------|-------------|--------|------------|--------|
|                                                                |   |            |    |         |   |    |   | Additional  |   |          |    | Other       |   |       |   |
|                                                                |   | Preferred Stock |    | Common Stock |   | Paid-in |   | Accumulated |   | Comprehensive |    |        |   |
|                                                                |   | Shares          |    | Amount       |   | Shares  |   | Amount      |   | Capital       |    | Deficit     |   | Income     |   | Total |   |
|                                                                |   |            |    |         |   |    |   |        |   |          |    |        |   |       |   |   |   |   |   |   |   |   |   |   |   |
| Balances as of January 1, 2008                            |   |            | — |         | $      | — |   | 23,217,846  |   | $             | 23,218  |        | $      | 16,527,929 |   | $ | (11,952,907 | ) | $ | — |   | $ | 4,598,240 |   |
|                                                                |   |            |    |         |   |    |   |        |   |          |    |        |   |       |   |   |   |   |   |   |   |   |   |   |
| Issuance of Units for cash in May, net of offering costs of $88,743 |   |            | — |         |   | — |   | 1,585,550   |   |          | 1,586   |        |   | 3,477,158  |   |   | — |   |   | — |   |   | 3,478,744 |   |
|                                                                |   |            |    |         |   |    |   |        |   |          |    |        |   |       |   |   |   |   |   |   |   |   |   |   |
| Issuance of Common Stock in May for cash                            |   |            | — |         |   | — |   | 27,536      |   |          | 27      |        |   | 4,052      |   |   | — |   |   | — |   |   | 4,079 |   |
|                                                                |   |            |    |         |   |    |   |        |   |          |    |        |   |       |   |   |   |   |   |   |   |   |   |   |
| Stock-based compensation                                            |   |            | — |         |   | — |   | —     |   |          | — |        |   | 388,650    |   |   | — |   |   | — |   |   | 388,650 |   |
|                                                                |   |            |    |         |   |    |   |        |   |          |    |        |   |       |   |   |   |   |   |   |   |   |   |   |
| Net loss                                                            |   |            | — |         |   | — |   | —     |   |          | — |        |   | —    |   |   | (8,041,437 | ) |   | — |   |   | (8,041,437 | ) |
|                                                                |   |            |    |         |   |    |   |        |   |          |    |        |   |       |   |   |   |   |   |   |   |   |   |   |
| Accretion on Redeemable Convertible Preference Shares in Subsidiary |   |            | — |         |   | — |   | —     |   |          | — |        |   | —    |   |   | (37,916 | ) |   | — |   |   | (37,916 | ) |
|                                                                |   |            |    |         |   |    |   |        |   |          |    |        |   |       |   |   |   |   |   |   |   |   |   |   |
| Translation adjustment                                              |   |            | — |         |   | — |   | —     |   |          | — |        |   | —    |   |   | — |   |   | 13,566 |   |   | 13,566 |   |
|                                                                |   |            |    |         |   |    |   |        |   |          |    |        |   |       |   |   |   |   |   |   |   |   |   |   |
| Balances as of December 31, 2008                          |   |            | — |         | $      | — |   | 24,830,932  |   | $             | 24,831  |        | $      | 20,397,789 |   | $ | (20,032,260 | ) | $ | 13,566 |   | $ | 403,926 |   |
|                                                                |   |            |    |         |   |    |   |        |   |          |    |        |   |       |   |   |   |   |   |   |   |   |   |   |
| Total comprehensive income (loss)                                   |   |            |    |         |   |    |   |        |   |          |    |        |   |       |   | $ | (8,041,437 | ) | $ | 13,566 |   | $ | (8,027,871 | ) |

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Table of Contents

|                                                                               |   |            |    |         |   |       |   |        |   | Accumulated   |    |    |   |
|------------------------------------------------------------------------------------|--------|-----------------|---------|--------------|--------|------------|--------|-------------|--------|---------------|---------|---------|--------|
|                                                                               |   |            |    |         |   | Additional |   |        |   | Other         |    |    |   |
|                                                                               |   | Preferred Stock |    | Common Stock |   | Paid-in    |   | Accumulated |   | Comprehensive |    |    |   |
|                                                                               |   | Shares          |    | Amount       |   | Shares     |   | Amount      |   | Capital       |    | Deficit |   | Income |   | Total |   |
|                                                                               |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |
| Balances as of January 1, 2009                                           |   |            | — |         | $      | —    |   | 24,830,932  |   | $             | 24,831  |    | $      | 20,397,789 |   | $ | (20,032,260 | ) | $ | 13,566 |   | $ | 403,926 |   |
|                                                                               |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Cumulative effect of reclassification of warrants                                  |   |            | — |         |   | —    |   | —     |   |          | — |    |   | (468,071 | ) |   | 368,627 |   |   | — |   |   | (99,444 | ) |
|                                                                               |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Balances as of January 1, 2009, as adjusted                              |   |            | — |         |   | —    |   | 24,830,932  |   |          | 24,831  |    |   | 19,929,718 |   |   | (19,663,633 | ) |   | 13,566 |   |   | 304,482 |   |
|                                                                               |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance of Common Stock in June for cash upon exercise of warrants                |   |            | — |         |   | —    |   | 71,041      |   |          | 71      |    |   | 100,097 |   |   | — |   |   | — |   |   | 100,168 |   |
|                                                                               |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance of Units for cash in June and August, net of offering costs of $781,122   |   |            | — |         |   | —    |   | 5,009,000   |   |          | 5,009   |    |   | 4,489,117 |   |   | — |   |   | — |   |   | 4,494,126 |   |
|                                                                               |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Common Stock canceled in June                                                      |   |            | — |         |   | —    |   | (266        | )      |          | — |    |   | — |   |   | — |   |   | — |   |   | — |   |
|                                                                               |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance of Common Stock in August, net of 4 shares forfeited in cashless exercise |   |            | — |         |   | —    |   | 10,794      |   |          | 11      |    |   | (9 | ) |   | — |   |   | — |   |   | 2 |   |
|                                                                               |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Restricted Stock issued in July, August, September, October, November and December |   |            | — |         |   | —    |   | 130,000     |   |          | 130     |    |   | (130 | ) |   | — |   |   | — |   |   | — |   |
|                                                                               |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance of Units for cash in December, net of offering costs of $534,028          |   |            | — |         |   | —    |   | 3,308,335   |   |          | 3,308   |    |   | 3,582,802 |   |   | — |   |   | — |   |   | 3,586,110 |   |
|                                                                               |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance of warrants in December for services                                      |   |            | — |         |   | —    |   | —     |   |          | — |    |   | 37,085 |   |   | — |   |   | — |   |   | 37,085 |   |
|                                                                               |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance of Common Stock in December for cash                                      |   |            | — |         |   | —    |   | 28,021      |   |          | 28      |    |   | 39,946 |   |   | — |   |   | — |   |   | 39,974 |   |
|                                                                               |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Stock-based compensation                                                           |   |            | — |         |   | —    |   | —     |   |          | — |    |   | 838,952 |   |   | — |   |   | — |   |   | 838,952 |   |
|                                                                               |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Net loss                                                                           |   |            | — |         |   | —    |   | —     |   |          | — |    |   | — |   |   | (10,620,488 | ) |   | — |   |   | (10,620,488 | ) |
|                                                                               |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Accretion on Redeemable Convertible Preference Shares in Subsidiary                |   |            | — |         |   | —    |   | —     |   |          | — |    |   | — |   |   | (178,162 | ) |   | — |   |   | (178,162 | ) |
|                                                                               |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Translation adjustment                                                             |   |            | — |         |   | —    |   | —     |   |          | — |    |   | — |   |   | — |   |   | 49,815 |   |   | 49,815 |   |
|                                                                               |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Balances as of December 31, 2009                                         |   |            | — |         | $      | —    |   | 33,387,857  |   | $             | 33,388  |    | $      | 29,017,578 |   | $ | (30,462,283 | ) | $ | 63,381 |   | $ | (1,347,936 | ) |
|                                                                               |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Total comprehensive income (loss)                                                  |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   | $ | (10,620,488 | ) | $ | 49,815 |   | $ | (10,570,673 | ) |

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Table of Contents

|                                                                                                                                                      |   |            |    |         |   |       |   |        |   |          |    | Accumulated |   |       |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------|---------|--------------|--------|------------|--------|-------------|--------|---------------|---------|-------------|--------|------------|--------|
|                                                                                                                                                      |   |            |    |         |   | Additional |   |        |   | Other         |    |        |   |
|                                                                                                                                                      |   | Preferred Stock |    | Common Stock |   | Paid-in    |   | Accumulated |   | Comprehensive |    |        |   |
|                                                                                                                                                      |   | Shares          |    | Amount       |   | Shares     |   | Amount      |   | Capital       |    | Deficit     |   | Income     |   | Total |   |
|                                                                                                                                                      |   |            |    |         |   |       |   |        |   |          |    |        |   |       |   |   |   |   |   |   |
| Balances as of January 1, 2010                                                                                                                  |   |            | — |         | $      | —    |   | 33,387,857  |   | $             | 33,388  |        | $      | 29,017,578 |   | $ | (30,462,283 | ) | $ | 63,381 |   | $ | (1,347,936 | ) |
|                                                                                                                                                      |   |            |    |         |   |       |   |        |   |          |    |        |   |       |   |   |   |   |   |   |   |   |   |   |
| Issuance of Units for cash in January, net of offering costs of $77,299                                                                                   |   |            | — |         |   | —    |   | 82,000      |   |          | 82      |        |   | 29,904     |   |   | — |   |   | — |   |   | 29,986 |   |
|                                                                                                                                                      |   |            |    |         |   |       |   |        |   |          |    |        |   |       |   |   |   |   |   |   |   |   |   |   |
| Restricted Stock issued for services in January, February and March                                                                                       |   |            | — |         |   | —    |   | 85,000      |   |          | 85      |        |   | (85        | )      |   | — |   |   | — |   |   | — |   |
|                                                                                                                                                      |   |            |    |         |   |       |   |        |   |          |    |        |   |       |   |   |   |   |   |   |   |   |   |   |
| Issuance of Common Stock in March for cash upon exercise of options                                                                                       |   |            | — |         |   | —    |   | 14,542      |   |          | 15      |        |   | 15,768     |   |   | — |   |   | — |   |   | 15,783 |   |
|                                                                                                                                                      |   |            |    |         |   |       |   |        |   |          |    |        |   |       |   |   |   |   |   |   |   |   |   |   |
| Issuance of Common Stock in April for cash upon exercise of warrants                                                                                      |   |            | — |         |   | —    |   | 250,000     |   |          | 250     |        |   | 562,250    |   |   | — |   |   | — |   |   | 562,500 |   |
|                                                                                                                                                      |   |            |    |         |   |       |   |        |   |          |    |        |   |       |   |   |   |   |   |   |   |   |   |   |
| Restricted Stock issued to employees in April                                                                                                             |   |            | — |         |   | —    |   | 6,250       |   |          | 6       |        |   | (6         | )      |   | — |   |   | — |   |   | — |   |
|                                                                                                                                                      |   |            |    |         |   |       |   |        |   |          |    |        |   |       |   |   |   |   |   |   |   |   |   |   |
| Issuance of Common Stock in April for cash upon exercise of options, net of 12 shares forfeited in cashless exercise                                      |   |            | — |         |   | —    |   | 13,486      |   |          | 13      |        |   | (11        | )      |   | — |   |   | — |   |   | 2 |   |
|                                                                                                                                                      |   |            |    |         |   |       |   |        |   |          |    |        |   |       |   |   |   |   |   |   |   |   |   |   |
| Restricted Stock issued for services in April, May and June                                                                                               |   |            | — |         |   | —    |   | 85,000      |   |          | 85      |        |   | (85        | )      |   | — |   |   | — |   |   | — |   |
|                                                                                                                                                      |   |            |    |         |   |       |   |        |   |          |    |        |   |       |   |   |   |   |   |   |   |   |   |   |
| Issuance of Common Stock in June for cash upon exercise of options, net of 2,803 shares forfeited in cashless exercise                                    |   |            | — |         |   | —    |   | 44,711      |   |          | 45      |        |   | 18,146     |   |   | — |   |   | — |   |   | 18,191 |   |
|                                                                                                                                                      |   |            |    |         |   |       |   |        |   |          |    |        |   |       |   |   |   |   |   |   |   |   |   |   |
| Issuance of Units for cash in July, net of offering costs of $429,668                                                                                     |   |            | — |         |   | —    |   | 6,001,667   |   |          | 6,002   |        |   | 6,766,330  |   |   | — |   |   | — |   |   | 6,772,332 |   |
|                                                                                                                                                      |   |            |    |         |   |       |   |        |   |          |    |        |   |       |   |   |   |   |   |   |   |   |   |   |
| Issuance of warrants in July to a placement agent                                                                                                         |   |            | — |         |   | —    |   | —     |   |          | — |        |   | 51,140     |   |   | — |   |   | — |   |   | 51,140 |   |
|                                                                                                                                                      |   |            |    |         |   |       |   |        |   |          |    |        |   |       |   |   |   |   |   |   |   |   |   |   |
| Restricted Stock issued for services in July, August and September                                                                                        |   |            | — |         |   | —    |   | 62,000      |   |          | 62      |        |   | (62        | )      |   | — |   |   | — |   |   | — |   |
|                                                                                                                                                      |   |            |    |         |   |       |   |        |   |          |    |        |   |       |   |   |   |   |   |   |   |   |   |   |
| Restricted Stock issued to employee in August for services provided as a contractor, net of 34,456 shares forfeited to cover income tax liability         |   |            | — |         |   | —    |   | 40,544      |   |          | 40      |        |   | (44,833    | )      |   | — |   |   | — |   |   | (44,793 | ) |
|                                                                                                                                                      |   |            |    |         |   |       |   |        |   |          |    |        |   |       |   |   |   |   |   |   |   |   |   |   |
| Issuance of Common Stock in August and September on conversion of Redeemable Convertible Preference Shares in subsidiary, net of issuance costs of $8,636 |   |            | — |         |   | —    |   | 787,062     |   |          | 787     |        |   | 1,113,246  |   |   | — |   |   | — |   |   | 1,114,033 |   |
|                                                                                                                                                      |   |            |    |         |   |       |   |        |   |          |    |        |   |       |   |   |   |   |   |   |   |   |   |   |
| Restricted Stock issued to directors in September                                                                                                         |   |            | — |         |   | —    |   | 60,000      |   |          | 60      |        |   | (60        | )      |   | — |   |   | — |   |   | — |   |
|                                                                                                                                                      |   |            |    |         |   |       |   |        |   |          |    |        |   |       |   |   |   |   |   |   |   |   |   |   |
| Issuance of Common Stock in September for cash upon exercise of options, net of 2,816 shares forfeited in cashless exercise                               |   |            | — |         |   | —    |   | 6,184       |   |          | 6       |        |   | (6         | )      |   | — |   |   | — |   |   | — |   |
|                                                                                                                                                      |   |            |    |         |   |       |   |        |   |          |    |        |   |       |   |   |   |   |   |   |   |   |   |   |

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Table of Contents

|                                                                                                                        |   |            |    |         |   |       |   |        |   | Accumulated   |    |    |   |
|-----------------------------------------------------------------------------------------------------------------------------|--------|-----------------|---------|--------------|--------|------------|--------|-------------|--------|---------------|---------|---------|--------|
|                                                                                                                        |   |            |    |         |   | Additional |   |        |   | Other         |    |    |   |
|                                                                                                                        |   | Preferred Stock |    | Common Stock |   | Paid-in    |   | Accumulated |   | Comprehensive |    |    |   |
|                                                                                                                        |   | Shares          |    | Amount       |   | Shares     |   | Amount      |   | Capital       |    | Deficit |   | Income |   | Total |   |
|                                                                                                                        |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |
| Restricted Stock issued to employee in October                                                                              |   |            | — |         |   | —    |   | 50,000      |   |          | 50      |    |   | (50 | ) |   | — |   |   | — |   |   | — |   |
|                                                                                                                        |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Restricted Stock forfeited in October on termination of employee                                                            |   |            | — |         |   | —    |   | (1,250      | )      |          | (1      | )       |   | 1 |   |   | — |   |   | — |   |   | — |   |
|                                                                                                                        |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Restricted Stock issued for services in October, November and December                                                      |   |            | — |         |   | —    |   | 98,283      |   |          | 98      |    |   | (98 | ) |   | — |   |   | — |   |   | — |   |
|                                                                                                                        |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Restricted Stock issued to employee in November                                                                             |   |            | — |         |   | —    |   | 50,000      |   |          | 50      |    |   | (50 | ) |   | — |   |   | — |   |   | — |   |
|                                                                                                                        |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance of Common Stock in November for cash upon exercise of options, net of 40,268 shares forfeited in cashless exercise |   |            | — |         |   | —    |   | 52,128      |   |          | 52      |    |   | 9,094 |   |   | — |   |   | — |   |   | 9,146 |   |
|                                                                                                                        |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance of warrants in December as a cost of obtaining a term loan                                                         |   |            | — |         |   | —    |   | —     |   |          | — |    |   | 46,230 |   |   | — |   |   | — |   |   | 46,230 |   |
|                                                                                                                        |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Stock-based compensation                                                                                                    |   |            | — |         |   | —    |   | —     |   |          | — |    |   | 1,296,734 |   |   | — |   |   | — |   |   | 1,296,734 |   |
|                                                                                                                        |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Net loss                                                                                                                    |   |            | — |         |   | —    |   | —     |   |          | — |    |   | — |   |   | (12,087,381 | ) |   | — |   |   | (12,087,381 | ) |
|                                                                                                                        |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Accretion on Redeemable Convertible Preference Shares in subsidiary associated with premium                                 |   |            | — |         |   | —    |   | —     |   |          | — |    |   | — |   |   | (286,948 | ) |   | — |   |   | (286,948 | ) |
|                                                                                                                        |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Accretion on Redeemable Convertible Preference Shares in subsidiary associated with beneficial conversion feature           |   |            | — |         |   | —    |   | —     |   |          | — |    |   | — |   |   | (428,787 | ) |   | — |   |   | (428,787 | ) |
|                                                                                                                        |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Translation adjustment                                                                                                      |   |            | — |         |   | —    |   | —     |   |          | — |    |   | — |   |   | — |   |   | 224,496 |   |   | 224,496 |   |
|                                                                                                                        |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Balances as of December 31, 2010                                                                                  |   |            | — |         | $      | —    |   | 41,175,464  |   | $             | 41,175  |    | $      | 38,881,075 |   | $ | (43,265,399 | ) | $ | 287,877 |   | $ | (4,055,272 | ) |
|                                                                                                                        |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   |   |   |   |   |   |   |   |   |   |
| Total comprehensive income (loss)                                                                                           |   |            |    |         |   |       |   |        |   |          |    |    |   |   |   | $ | (12,087,381 | ) | $ | 224,496 |   | $ | (11,862,885 | ) |

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|                                                                                        |   |                                   |        |   | Period From           |   |
|---------------------------------------------------------------------------------------------|--------|----------------------------------------|-------------|--------|----------------------------|--------|
|                                                                                        |   |                                   |        |   | October 22, 2002 |   |
|                                                                                        |   | Year Ended December 31, |        |   | (Inception) to        |   |
|                                                                                        |   | 2010                                   |        |   | 2009                       |   |   | December 31, 2010 |   |
|                                                                                        |   |                                   |        |   |                       |   |   |   |   |
| Cash flows from operating activities:                                                       |   |                                   |        |   |                       |   |   |   |   |
| Net loss                                                                                    |   | $                                      | (12,087,381 | )      |                       | $      | (10,620,488 | ) |   | $ | (42,546,215 | ) |
| Adjustments to reconcile net loss to net cash used in operating activities:                 |   |                                   |        |   |                       |   |   |   |   |   |   |   |
| Depreciation and amortization                                                               |   |                                   | 432,067     |   |                       |   | 493,112 |   |   |   | 1,345,727 |   |
| Non cash miscellaneous income                                                               |   |                                   | —     |   |                       |   | — |   |   |   | (5 | ) |
| Stock-based compensation                                                                    |   |                                   | 1,296,734   |   |                       |   | 838,952 |   |   |   | 3,825,217 |   |
| Issuance of warrants for services                                                           |   |                                   | —     |   |                       |   | 37,085 |   |   |   | 37,085 |   |
| Unrealized (gain) loss on fair value of warrants, net                                  |   |                                   | (555,144    | )      |                       |   | 564,122 |   |   |   | 8,978 |   |
| Exchange loss on issuance of Redeemable Convertible Preference Shares in Subsidiary         |   |                                   | 3,005       |   |                       |   | 18,029 |   |   |   | 21,034 |   |
| Unrealized gain on fair value of put option, net                                            |   |                                   | (88,567     | )      |                       |   | — |   |   |   | (88,567 | ) |
| Provision for excess and obsolete inventory                                                 |   |                                   | (11,524     | )      |                       |   | 130,478 |   |   |   | 118,954 |   |
| Equipment expensed as research & development costs                                      |   |                                   | —     |   |                       |   | 123,998 |   |   |   | 123,998 |   |
| Issuance of Series A Preferred Stock for legal services                                     |   |                                   | —     |   |                       |   | — |   |   |   | 50,000 |   |
| Issuance of Series A Preferred Stock for interest owed                                      |   |                                   | —     |   |                       |   | — |   |   |   | 107,494 |   |
| Amortization of debt discount                                                               |   |                                   | —     |   |                       |   | — |   |   |   | 171,053 |   |
| Change in operating assets and liabilities:                                                 |   |                                   |        |   |                       |   |   |   |   |   |   |   |
| Restricted cash                                                                             |   |                                   | (100,651    | )      |                       |   | –– |   |   |   | (100,651 | ) |
| Accounts receivable                                                                         |   |                                   | (519,914    | )      |                       |   | (218,098 | ) |   |   | (778,769 | ) |
| Inventories                                                                                 |   |                                   | (1,015,256  | )      |                       |   | 56,824 |   |   |   | (1,185,704 | ) |
| Prepaid expenses and other current assets                                                   |   |                                   | (36,559     | )      |                       |   | (3,012 | ) |   |   | (175,264 | ) |
| Other assets                                                                                |   |                                   | (72,868     | )      |                       |   | (42,209 | ) |   |   | (130,872 | ) |
| Accounts payable                                                                            |   |                                   | (45,149     | )      |                       |   | 337,363 |   |   |   | 1,197,659 |   |
| Accrued rent                                                                                |   |                                   | 87,076      |   |                       |   | (21,135 | ) |   |   | 98,010 |   |
| Accrued payroll                                                                             |   |                                   | 27,100      |   |                       |   | 81,344 |   |   |   | 268,686 |   |
| Accrued severance pay                                                                       |   |                                   | (353,336    | )      |                       |   | 371,596 |   |   |   | 18,260 |   |
| Accrued vacation                                                                            |   |                                   | 34,133      |   |                       |   | (63,911 | ) |   |   | 151,711 |   |
| Deferred revenue                                                                            |   |                                   | 25,000      |   |                       |   | –– |   |   |   | 25,000 |   |
| Warranty reserve                                                                            |   |                                   | 36,850      |   |                       |   | — |   |   |   | 36,850 |   |
| Accrued other expenses                                                                      |   |                                   | 135,137     |   |                       |   | 83,618 |   |   |   | 291,714 |   |
| Net cash used in operating activities                                                       |   |                                   | (12,809,247 | )      |                       |   | (7,832,332 | ) |   |   | (37,108,617 | ) |
|                                                                                        |   |                                   |        |   |                       |   |   |   |   |   |   |   |
| Cash flows from investing activities:                                                       |   |                                   |        |   |                       |   |   |   |   |   |   |   |
| Purchase of property and equipment                                                          |   |                                   | (1,120,808  | )      |                       |   | (263,291 | ) |   |   | (2,360,124 | ) |
|                                                                                        |   |                                   |        |   |                       |   |   |   |   |   |   |   |
| Net cash used in investing activities                                                       |   |                                   | (1,120,808  | )      |                       |   | (263,291 | ) |   |   | (2,360,124 | ) |
|                                                                                        |   |                                   |        |   |                       |   |   |   |   |   |   |   |
| Cash flows from financing activities:                                                       |   |                                   |        |   |                       |   |   |   |   |   |   |   |
| Advances from (repayments to) related party, net                                            |   |                                   | —     |   |                       |   | — |   |   |   | 61,588 |   |
| Repayment of capital lease obligations                                                      |   |                                   | (21,663     | )      |                       |   | (50,347 | ) |   |   | (236,574 | ) |
| Proceeds from issuance of term loan, net of issuance costs                                  |   |                                   | 1,842,760   |   |                       |   | –– |   |   |   | 1,842,760 |   |
| Proceeds from issuance of notes payable                                                     |   |                                   | —     |   |                       |   | — |   |   |   | 3,665,991 |   |
| Repayments on notes payable                                                                 |   |                                   | —     |   |                       |   | — |   |   |   | (510,000 | ) |
| Net proceeds from issuance of Redeemable Convertible Preference Shares in subsidiary        |   |                                   | 733,066     |   |                       |   | 1,116,887 |   |   |   | 3,789,953 |   |
| Cost of converting Redeemable Convertible Preference Shares in subsidiary into Common Stock |   |                                   | (8,636      | )      |                       |   | — |   |   |   | (8,636 | ) |
| Proceeds from issuance of Series A Preferred Stock                                          |   |                                   | —     |   |                       |   | — |   |   |   | 66,037 |   |
| Proceeds from issuance of Series B Preferred Stock                                          |   |                                   | —     |   |                       |   | — |   |   |   | 1,559,942 |   |
| Proceeds from issuance of Common Stock, net of offering costs                               |   |                                   | 7,476,995   |   |                       |   | 10,335,005 |   |   |   | 31,216,991 |   |
| Payment of taxes for restricted stock forfeited                                             |   |                                   | (44,793     | )      |                       |   | — |   |   |   | (44,793 | ) |
|                                                                                        |   |                                   |        |   |                       |   |   |   |   |   |   |   |
| Net cash provided by financing activities                                                   |   |                                   | 9,977,729   |   |                       |   | 11,401,545 |   |   |   | 41,403,259 |   |
|                                                                                        |   |                                   |        |   |                       |   |   |   |   |   |   |   |
| Effect of exchange rates on cash                                                            |   |                                   | 208,628     |   |                       |   | 50,304 |   |   |   | 275,423 |   |
|                                                                                        |   |                                   |        |   |                       |   |   |   |   |   |   |   |
| Net increase (decrease) in cash and cash equivalents                                        |   |                                   | (3,743,698  | )      |                       |   | 3,356,226 |   |   |   | 2,209,941 |   |
|                                                                                        |   |                                   |        |   |                       |   |   |   |   |   |   |   |
| Cash and cash equivalents at beginning of the period                                        |   |                                   | 5,953,639   |   |                       |   | 2,597,413 |   |   |   | — |   |
|                                                                                        |   |                                   |        |   |                       |   |   |   |   |   |   |   |
| Cash and cash equivalents at end of the period                                              |   | $                                      | 2,209,941   |   |                       | $      | 5,953,639 |   |   | $ | 2,209,941 |   |

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| Gross proceeds from initial offering    |   | $      | 10,767,668 |   |
|-----------------------------------------|--------|--------|------------|--------|
| Gross proceeds from additional offering |   |   | 1,245,000  |   |
|                                    |   |   |       |   |
| Gross proceeds                          |   |   | 12,012,668 |   |
|                                    |   |   |       |   |
| Offering costs:                         |   |   |       |   |
| Paid                                    |   |   | (1,851,637 | )      |
| Issuance of warrants to placement agent |   |   | (66,319    | )      |
|                                    |   |   |       |   |
| Total offering costs                    |   |   | (1,917,956 | )      |
|                                    |   |   |       |   |
| Gross proceeds less offering costs      |   |   | 10,094,712 |   |
| Issuance of warrants to placement agent |   |   | 66,319     |   |
| Cancellation of debt                    |   |   | (240,000   | )      |
|                                    |   |   |       |   |
| Net proceeds                            |   | $      | 9,921,031  |   |

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| WaferGen Bio-systems, Inc. shares outstanding prior to the Merger |   |   | 11,277,782 |   |
|-------------------------------------------------------------------|--------|--------|------------|--------|
| Shares issued to Wafergen, Inc. shareholders                      |   |   | 8,214,523  |   |
| Shares issued in the Offering                                     |   |   | 8,008,448  |   |
| Shares canceled in accordance with the Split-off Agreement        |   |   | (4,277,778 | )      |
|                                                              |   |   |       |   |
| Total shares outstanding                                          |   |   | 23,222,975 |   |

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| Par value of common stock      |   | $      | 5,009     |   |
|--------------------------------|--------|--------|-----------|--------|
| Paid-in capital                |   |   | 5,270,239 |   |
| Derivative warrant instruments |   |   | 986,002   |   |
|                           |   |   |      |   |
| Total                          |   | $      | 6,261,250 |   |

| Par value of common stock      |   | $      | 3,390     |   |
|--------------------------------|--------|--------|-----------|--------|
| Paid-in capital                |   |   | 4,224,087 |   |
| Derivative warrant instruments |   |   | 858,023   |   |
|                           |   |   |      |   |
| Total                          |   | $      | 5,085,500 |   |

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| Equipment              | 3 to 5 years                                     |
|------------------------|--------------------------------------------------|
| Tools and molds        | 3 years                                          |
| Leasehold improvements | 3 to 5 years, or remaining lease term if shorter |
| Furniture and fixtures | 5 years                                          |

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|                    |   |   | Year Ended December 31, |   |
|-------------------------|--------|--------|----------------------------------------|--------|
|                    |   |   | 2010                                   |   |   | 2009 |   |
|                    |   |   |                                   |   |   |   |   |
| Risk-free interest rate |   |   | 1.05% - 2.51%                          |   |   | 1.31% - 2.97% |   |
| Expected term           |   |   | 4.75 Years                             |   |   | 4.75 Years |   |
| Expected volatility     |   |   | 42.40% - 43.01%                        |   |   | 40.04% - 42.22% |   |
| Dividend yield          |   |   | 0%                                     |   |   | 0% |   |

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|                                      |   |   | Year Ended December 31, |   |
|-------------------------------------------|--------|--------|----------------------------------------|--------|
|                                      |   |   | 2010                                   |   |   | 2009 |   |
|                                      |   |   |                                   |   |   |   |   |
| Risk-free interest rate                   |   |   | 0.47% - 2.16%                          |   |   | 1.16% - 2.20% |   |
| Expected remaining term                   |   |   | 1.91 - 4.00 Years                      |   |   | 2.71 - 4.00 Years |   |
| Expected volatility                       |   |   | 43.83% - 92.67%                        |   |   | 43.26% - 49.78% |   |
| Dividend yield                            |   |   | 0%                                     |   |   | 0% |   |
| Private Placement discount to stock price |   |   | 10% - 15%                              |   |   | 15% |   |

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|                                                   | Year Ended December 31,                                                         |            |
|--------------------------------------------------------|--------------------------------------------------------------------------------------|-----------------|
|                                                   | 2010                                                                                 |            | 2009 |   |
|                                                   |                                                                                 |            |   |   |
| Shares issuable upon exercise of common stock options  | 1,035,155                                                                            |            | 1,409,279 |   |
|                                                   |                                                                                 |            |   |   |
| Shares issuable upon exercise of common stock warrants | 182,929                                                                              |            | 96,125 |   |
|                                                   |                                                                                 |            |   |   |
| Shares issuable upon vesting of restricted stock       | 30,784                                                                               |            | –– |   |
|                                                   |                                                                                 |            |   |   |
| Shares issuable upon conversion of RCPS                | 3,150,123                                                                            |            | 1,095,909 |   |
|                                                   |                                                                                 |            |   |   |
|                                                   | Total common share equivalents excluded from denominator for diluted EPS computation | 4,398,991  |   | 2,601,313 |   |

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|                                             |   | December 31, 2010 |      |   | December 31, 2009 |   |
|--------------------------------------------------|--------|------------------------|-----------|--------|------------------------|--------|
|                                             |   |                   |      |   |                   |   |
| Finished goods                                   |   | $                      | 1,143,204 |   |                   | $      | 170,448 |   |
|                                             |   |                   |      |   |                   |   |   |   |
| Less allowance for excess and obsolete inventory |   |                   | (118,954  | )      |                   |   | (130,478 | ) |
|                                             |   |                   |      |   |                   |   |   |   |
| Inventories, net                                 |   | $                      | 1,024,250 |   |                   | $      | 39,970 |   |

|                                           |   | December 31, 2010 |       |   | December 31, 2009 |   |
|------------------------------------------------|--------|------------------------|------------|--------|------------------------|--------|
|                                           |   |                   |       |   |                   |   |
| Equipment                                      |   | $                      | 2,153,242  |   |                   | $      | 1,154,406 |   |
| Tools and molds                                |   |                   | 73,067     |   |                   |   | 72,437 |   |
| Leasehold improvements                         |   |                   | 104,552    |   |                   |   | 63,470 |   |
| Furniture and fixtures                         |   |                   | 150,773    |   |                   |   | 42,570 |   |
|                                           |   |                   |       |   |                   |   |   |   |
| Total property and equipment                   |   |                   | 2,481,634  |   |                   |   | 1,332,883 |   |
|                                           |   |                   |       |   |                   |   |   |   |
| Less accumulated depreciation and amortization |   |                   | (1,289,794 | )      |                   |   | (890,887 | ) |
|                                           |   |                   |       |   |                   |   |   |   |
| Property and equipment, net                    |   | $                      | 1,191,840  |   |                   | $      | 441,996 |   |

|                     |   | December 31, 2010 |           |   | December 31, 2009 |   |
|--------------------------|--------|-----------------------------|----------------|--------|-----------------------------|--------|
|                     |   |                        |           |
| Cost                     |   | $                           | 47,162         |   |                        | $      | 178,712 |   |
| Accumulated depreciation |   |                        | (47,162        | )      |                        |   | (168,886 | ) |
|                     |   |                        |           |   |                        |   |   |   |
| Total                    |   | $                           | –– |   |                        | $      | 9,826 |   |

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|                          |   | December 31, 2010 |    |   | December 31, 2009 |   |
|-------------------------------|--------|------------------------|---------|--------|------------------------|--------|
|                          |   |                   |    |   |                   |   |
| Debt issuance costs           |   | $                      | 298,470 |   |                   | $      | –– |   |
|                          |   |                   |    |   |                   |   |   |   |
| Less accumulated amortization |   |                   | (10,885 | )      |                   |   | –– |   |
|                          |   |                   |    |   |                   |   |   |   |
| Debt issuance costs, net      |   | $                      | 287,585 |   |                   | $      | –– |   |

|                                          |   | Operating Leases |      |   | Capital Leases |   |           | Term Loan |   |
|-----------------------------------------------|--------|------------------|-----------|--------|----------------|--------|----------------|-----------|--------|
|                                          |   |             |      |   |           |   |           |      |   |   |
| Year ending December 31,                 |   |             |      |   |           |   |           |      |   |   |
| 2011                                          |   | $                | 435,513   |   |           | $      | 9,117          |      |   | $ | 657,636 |   |
| 2012                                          |   |             | 477,722   |   |           |   | –– |      |   |   | 941,470 |   |
| 2013                                          |   |             | 500,745   |   |           |   | –– |      |   |   | 863,014 |   |
| 2014                                          |   |             | 487,324   |   |           |   | –– |      |   |   | — |   |
| 2015                                          |   |             | 168,837   |   |           |   | –– |      |   |   | — |   |
|                                          |   |             |      |   |           |   |           |      |   |   |   |   |
| Total minimum obligations                     |   | $                | 2,070,141 |   |           |   | 9,117          |      |   |   | 2,462,120 |   |
|                                          |   |             |      |   |           |   |           |      |   |   |   |   |
| Less amounts representing interest            |   |             |      |   |           |   | (265           | )         |   |   | (462,120 | ) |
|                                          |   |             |      |   |           |   |           |      |   |   |   |   |
| Present value of future minimum payments      |   |             |      |   |           |   | 8,852          |      |   |   | 2,000,000 |   |
|                                          |   |             |      |   |           |   |           |      |   |   |   |   |
| Less current portion of long term obligations |   |             |      |   |           |   | (8,852         | )         |   |   | (410,532 | ) |
|                                          |   |             |      |   |           |   |           |      |   |   |   |   |
| Long term obligations, less current portion   |   |             |      |   |           | $      | –– |      |   | $ | 1,589,468 |   |

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|                            |   | December 31, 2010 |      |   | December 31, 2009 |   |
|---------------------------------|--------|------------------------|-----------|--------|------------------------|--------|
| SERIES A                        |   |                   |      |   |                   |   |
| Proceeds from issuance of RCPS  |   | $                      | 2,000,000 |   |                   | $      | 2,000,000 |   |
| Issuance costs                  |   |                   | (60,000   | )      |                   |   | (60,000 | ) |
| Accretion of issuance costs     |   |                   | 45,416    |   |                   |   | 25,416 |   |
| Accretion of redemption premium |   |                   | 283,717   |   |                   |   | 154,450 |   |
|                            |   |                   |      |   |                   |   |   |   |
| Total Series A RCPS             |   |                   | 2,269,133 |   |                   |   | 2,119,866 |   |
|                            |   |                   |      |   |                   |   |   |   |
| SERIES B                        |   |                   |      |   |                   |   |   |   |
| Proceeds from issuance of RCPS  |   |                   | 1,000,000 |   |                   |   | 1,155,099 |   |
| Issuance costs                  |   |                   | (23,763   | )      |                   |   | (38,212 | ) |
| Exchange loss on issuance       |   |                   | —   |   |                   |   | 18,029 |   |
| Accretion of issuance costs     |   |                   | 15,073    |   |                   |   | 4,538 |   |
| Accretion of redemption premium |   |                   | 77,033    |   |                   |   | 31,674 |   |
|                            |   |                   |      |   |                   |   |   |   |
| Total Series B RCPS             |   |                   | 1,068,343 |   |                   |   | 1,171,128 |   |
|                            |   |                   |      |   |                   |   |   |   |
| Total RCPS                      |   | $                      | 3,337,476 |   |                   | $      | 3,290,994 |   |

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Table of Contents

|                              |       |   | Stock Options |   | Restricted Stock |    |
|-----------------------------------|------------|--------|---------------|--------|------------------|---------|
|                              |       |   |          |   | Weighted         |    |   |   | Weighted |   |
|                              | Shares     |   | Number of     |   | Average          |    | Number of |   | Average |   |
|                              | Available  |   | Options       |   | Exercise         |    | Options |   | Grant-Date |   |
|                              | for Grant  |   | Outstanding   |   | Price            |    | Outstanding |   | Fair Value |   |
|                              |       |   |          |   |             |    |   |   |   |   |   |   |
| Balance at January 1, 2009   | 734,500    |   | 3,686,700     |   | $                | 1.4505  |   | 22,383 |   | $ | 1.0432 |   |
| 2008 Plan Amendment               | 1,500,000  |   | —       |   | $                | — |   | — |   | $ | — |   |
| Granted                           | (1,257,000 | )      | 1,127,000     |   | $                | 1.6207  |   | 130,000 |   | $ | 2.0154 |   |
| Exercised                         | —    |   | (38,819       | )      | $                | 1.0298  |   | — |   | $ | — |   |
| Vested                            | —    |   | —       |   | $                | — |   | (144,175 | ) | $ | 1.9163 |   |
| Forfeited                         | 310,479    |   | (393,135      | )      | $                | 1.5072  |   | — |   | $ | — |   |
| Canceled                          | 150,000    |   | (232,344      | )      | $                | 2.7135  |   | — |   | $ | — |   |
|                              |       |   |          |   |             |    |   |   |   |   |   |   |
| Balance at December 31, 2009 | 1,437,979  |   | 4,149,402     |   | $                | 1.4246  |   | 8,208 |   | $ | 1.1055 |   |
| 2008 Plan Amendment               | 3,000,000  |   | —       |   | $                | — |   | — |   | $ | — |   |
| Granted                           | (2,569,033 | )      | 1,997,500     |   | $                | 1.7249  |   | 571,533 |   | $ | 1.6768 |   |
| Exercised                         | —    |   | (176,950      | )      | $                | 0.6912  |   | — |   | $ | — |   |
| Vested                            | —    |   | —       |   | $                | — |   | (416,535 | ) | $ | 1.6809 |   |
| Forfeited                         | 228,042    |   | (276,226      | )      | $                | 1.7863  |   | (1,250 | ) | $ | 2.3900 |   |
| Canceled                          | 94,833     |   | (149,833      | )      | $                | 2.0310  |   | (34,456 | ) | $ | 1.5927 |   |
|                              |       |   |          |   |             |    |   |   |   |   |   |   |
| Balance at December 31, 2010 | 2,191,821  |   | 5,543,893     |   | $                | 1.5218  |   | 127,500 |   | $ | 1.6422 |   |

|     |   | Options Outstanding         |    | Options Exercisable       |      |
|----------|--------|-----------------------------|---------|---------------------------|-----------|
|     |   |                        |    | Weighted                  |      |   |   |   |   | Weighted |   |   |   |
|     |   | Number                      |    | Average                   | Weighted  | Number |   | Average | Weighted |   |
| Range of |   | Outstanding                 |    | Remaining                 | Average   | Exercisable |   | Remaining | Average |   |
| Exercise |   | as of                       |    | Contractual               | Exercise  | as of |   | Contractual | Exercise |   |
| Prices   |   | December 31, 2010 |    | Life (in Years) | Price     | December 31, 2010 |   | Life (in Years) | Price |   |
|     |   |                        |    |                      |      |   |   |   |   |   |   |   |   |   |   |   |   |
| $        | 0.0002 | -                           | $0.0185 |                      | 161,973   |   | 3.47 |   | $ | 0.0075 |   | 161,973 |   | 3.47 |   | $ | 0.0075 |   |
| $        | 0.1482 | -                           | $0.4630 |                      | 346,336   |   | 2.54 |   | $ | 0.3403 |   | 346,112 |   | 2.54 |   | $ | 0.3402 |   |
| $        | 0.6000 | -                           | $1.0000 |                      | 249,500   |   | 4.18 |   | $ | 0.9359 |   | 186,022 |   | 3.96 |   | $ | 0.9140 |   |
| $        | 1.1000 | -                           | $1.6500 |                      | 2,763,000 |   | 5.29 |   | $ | 1.4362 |   | 1,319,123 |   | 4.32 |   | $ | 1.4381 |   |
| $        | 1.7600 | -                           | $2.3900 |                      | 2,023,084 |   | 5.76 |   | $ | 2.0344 |   | 1,008,481 |   | 4.74 |   | $ | 2.1190 |   |
|     |   |                        |    |                      |      |   |   |   |   |   |   |   |   |   |   |   |   |   |
|     |   |                        |    |                      | 5,543,893 |   | 5.19 |   | $ | 1.5218 |   | 3,021,711 |   | 4.19 |   | $ | 1.4307 |   |

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Table of Contents

| Securities Into Which    |   | Warrants    |   | Warrants Subject |   | Exercise |   | Expiration                                         |
|------------------------------------|--------|-------------|--------|-----------------------|--------|----------|--------|----------------------------------------------------|
| Warrants are Convertible |   | Outstanding |   | to Anti-Dilution |   | Price    |   | Date                                               |
|                               |   |        |   |                  |   |     |   |                                               |
| Common Stock                       |   | 44,401      |   | ––        |   | $1.410   |   | March 2012                                    |
| Common Stock                       |   | 95,368      |   | ––        |   | $1.468   |   | December 2015                                 |
| Common Stock                       |   | 203,500     |   | ––        |   | $1.500   |   | July 2015                                     |
| Common Stock                       |   | 3,000,830   |   | ––        |   | $1.550   |   | July 2015                                     |
| Common Stock                       |   | 1,944,651   |   | 1,944,651             |   | $1.800   |   | June and August 2014                |
| Common Stock                       |   | 1,078,401   |   | 1,078,401             |   | $2.240   |   | December 2014 and January 2015 |
| Common Stock                       |   | 2,666,459   |   | ––        |   | $2.250   |   | May and June 2012                             |
| Common Stock                       |   | 841,885     |   | 841,885               |   | $2.260   |   | May 2013                                      |
| Common Stock                       |   | 200,000     |   | —               |   | $3.000   |   | December 2014 and November 2015     |
|                               |   |        |   |                  |   |     |   |                                               |
| Total                              |   | 10,075,495  |   | 3,864,937             |   |     |   |                                               |

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Table of Contents

|         |                         |   | Period From                |   |
|--------------|------------------------------|--------|----------------------------|--------|
|         |                         |   | October 22, 2002 |   |
|         | Year Ended December 31, |   | (Inception) to        |   |
|         | 2010                         |   | 2009                       |   | December 31, 2010 |   |
|         |                         |   |                       |   |   |   |
| Interest     |                         | $      | 2,736                      |   |   | $ | 9,204 |   |   | $ | 45,277 |   |
|         |                         |   |                       |   |   |   |   |   |   |   |   |   |
| Income taxes |                         | $      | —                    |   |   | $ | — |   |   | $ | — |   |

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Table of Contents

|                                                                                                                                                    |   |                                   |      |   | Period From           |   |
|---------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------|-----------|--------|----------------------------|--------|
|                                                                                                                                                    |   |                                   |      |   | October 22, 2002 |   |
|                                                                                                                                                    |   | Year Ended December 31, |      |   | (Inception) to             |   |
|                                                                                                                                                    |   | 2010                                   |      |   | 2009                       |   |   | December 31, 2010 |   |
|                                                                                                                                                    |   |                                   |      |   |                       |   |   |   |   |
| Accretion on Series B Preferred Stock                                                                                                                   |   | $                                      | —   |   |                       | $      | — |   |   | $ | 155,998 |   |
|                                                                                                                                                    |   |                                   |      |   |                       |   |   |   |   |   |   |   |
| Accretion on Redeemable Convertible Preference Shares in subsidiary associated with premium                                                             |   | $                                      | 286,948   |   |                       | $      | 178,162 |   |   | $ | 503,026 |   |
|                                                                                                                                                    |   |                                   |      |   |                       |   |   |   |   |   |   |   |
| Recording of put option liability and accretion on Redeemable Convertible Preference Shares in subsidiary associated with beneficial conversion feature |   | $                                      | 428,787   |   |                       | $      | — |   |   | $ | 428,787 |   |
|                                                                                                                                                    |   |                                   |      |   |                       |   |   |   |   |   |   |   |
| Exchange of Common Stock for Redeemable Convertible Preference Shares in subsidiary                                                                     |   | $                                      | 1,122,669 |   |                       | $      | — |   |   | $ | 1,122,669 |   |
|                                                                                                                                                    |   |                                   |      |   |                       |   |   |   |   |   |   |   |
| Conversion of due to a stockholder to notes payable                                                                                                     |   | $                                      | —   |   |                       | $      | — |   |   | $ | 61,588 |   |
|                                                                                                                                                    |   |                                   |      |   |                       |   |   |   |   |   |   |   |
| Issuance of warrants with notes payable                                                                                                                 |   | $                                      | —   |   |                       | $      | — |   |   | $ | 171,053 |   |
|                                                                                                                                                    |   |                                   |      |   |                       |   |   |   |   |   |   |   |
| Issuance of warrants with term loan                                                                                                                     |   | $                                      | 46,230    |   |                       | $      | — |   |   | $ | 46,230 |   |
|                                                                                                                                                    |   |                                   |      |   |                       |   |   |   |   |   |   |   |
| Conversion of debt to Common Stock                                                                                                                      |   | $                                      | —   |   |                       | $      | — |   |   | $ | 240,000 |   |
|                                                                                                                                                    |   |                                   |      |   |                       |   |   |   |   |   |   |   |
| Conversion of debt to Series A Preferred Stock                                                                                                          |   | $                                      | —   |   |                       | $      | — |   |   | $ | 2,977,579 |   |
|                                                                                                                                                    |   |                                   |      |   |                       |   |   |   |   |   |   |   |
| Deposit in equipment in 2007 lapsed in 2008                                                                                                             |   | $                                      | —   |   |                       | $      | — |   |   | $ | 51,446 |   |
|                                                                                                                                                    |   |                                   |      |   |                       |   |   |   |   |   |   |   |
| Property and equipment acquired with capital leases                                                                                                     |   | $                                      | —   |   |                       | $      | — |   |   | $ | 256,326 |   |
|                                                                                                                                                    |   |                                   |      |   |                       |   |   |   |   |   |   |   |
| Inventory transferred to Property and equipment                                                                                                         |   | $                                      | 42,500    |   |                       | $      | — |   |   | $ | 42,500 |   |
|                                                                                                                                                    |   |                                   |      |   |                       |   |   |   |   |   |   |   |
| Issuance to placement agents of warrants classified as derivative liabilities                                                                           |   | $                                      | 2,200     |   |                       | $      | 286,315 |   |   | $ | 288,515 |   |

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Table of Contents

|                                                 |   | Level 1 |      |   | Level 2 |   |    | Level 3 |   |   | Total     |   |
|------------------------------------------------------|--------|--------------|-----------|--------|--------------|--------|---------|--------------|--------|--------|-----------|--------|
|                                                 |   |         |      |   |         |   |    |         |   |   |      |   |
| Financial Assets:                                    |   |         |      |   |         |   |    |         |   |   |      |   |
| Cash and cash equivalents, including restricted cash |   | $            | 2,310,592 |   |         | $      | — |         |   | $      | —   |   |   | $ | 2,310,592 |   |
|                                                 |   |         |      |   |         |   |    |         |   |   |      |   |   |   |   |   |
| Financial Liabilities:                               |   |         |      |   |         |   |    |         |   |   |      |   |   |   |   |   |
| Warrant derivative liabilities                       |   | $            | —   |   |         | $      | — |         |   | $      | 2,240,962 |   |   | $ | 2,240,962 |   |
|                                                 |   |         |      |   |         |   |    |         |   |   |      |   |   |   |   |   |
| Put option derivative liability                      |   | $            | —   |   |         | $      | — |         |   | $      | 194,088   |   |   | $ | 194,088 |   |

| Balance at January 1, 2010                                |   | $      | 2,778,191 |   |
|----------------------------------------------------------------|--------|--------|-----------|--------|
| Additions - fair value of warrants issued in January 2010 |   |   | 17,915    |   |
| Change in unrealized (gains) losses, net (1)                   |   |   | (555,144  | )      |
| Transfers                                                      |   |   | —   |   |
| Balance at December 31, 2010                              |   | $      | 2,240,962 |   |

|   | (1) | Reported in other income and expenses in the Consolidated Statements of Operations. |
|--------|-----|-------------------------------------------------------------------------------------|

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| Balance at January 1, 2010                             |   | $      | –– |   |
|-------------------------------------------------------------|--------|--------|----------------|--------|
| Additions - fair value of put option on August 1, 2010 |   |   | 428,787        |   |
| Change in unrealized (gains) losses, net (2)                |   |   | (88,567        | )      |
| Settlements                                                 |   |   | (146,132       | )      |
| Balance at December 31, 2010                           |   | $      | 194,088        |   |

|   | (2) | Reported in other income and expenses in the Consolidated Statements of Operations. |
|--------|-----|-------------------------------------------------------------------------------------|

|                       |   |                                   |    |   | Period From           |   |
|----------------------------|--------|----------------------------------------|---------|--------|----------------------------|--------|
|                       |   |                                   |    |   | October 22, 2002 |   |
|                       |   | Year Ended December 31, |    |   | (Inception) to             |   |
|                       |   | 2010                                   |    |   | 2009                       |   |   | December 31, 2010 |   |
|                       |   |                                   |    |   |                       |   |   |   |   |
| Current:                   |   |                                   |    |   |                       |   |   |   |   |
| Federal                    |   | $                                      | — |   |                       | $      | — |   |   | $ | — |   |
| State                      |   |                                   | — |   |                       |   | — |   |   |   | — |   |
| Foreign                    |   |                                   | — |   |                       |   | — |   |   |   | — |   |
|                       |   |                                   |    |   |                       |   |   |   |   |   |   |   |
| Total Current              |   | $                                      | — |   |                       | $      | — |   |   | $ | — |   |
|                       |   |                                   |    |   |                       |   |   |   |   |   |   |   |
| Deferred:                  |   |                                   |    |   |                       |   |   |   |   |   |   |   |
| Federal                    |   | $                                      | — |   |                       | $      | — |   |   | $ | — |   |
| State                      |   |                                   | — |   |                       |   | — |   |   |   | — |   |
| Foreign                    |   |                                   | — |   |                       |   | — |   |   |   | — |   |
|                       |   |                                   |    |   |                       |   |   |   |   |   |   |   |
| Total Deferred             |   | $                                      | — |   |                       | $      | — |   |   | $ | — |   |
|                       |   |                                   |    |   |                       |   |   |   |   |   |   |   |
| Provision for income taxes |   | $                                      | — |   |                       | $      | — |   |   | $ | — |   |

|                                                 |                                   |   | Period From           |   |
|------------------------------------------------------|----------------------------------------|--------|-----------------------|--------|
|                                                 |                                   |   | October 22, 2002 |   |
|                                                 | Year Ended December 31, |   | (Inception) to        |   |
|                                                 | 2010                                   |   | 2009                  |   | December 31, 2010 |   |
|                                                 |                                   |   |                  |   |   |   |
| Provision for income taxes at federal statutory rate |                                   | $      | (4,109,710            | )      |   | $ | (3,610,966 | ) |   | $ | (14,478,605 | ) |
| Federal research and development tax credits         |                                   |   | (243,728              | )      |   |   | (155,210 | ) |   |   | (838,117 | ) |
| Expenses not deductible                              |                                   |   | (78,682               | )      |   |   | 392,386 |   |   |   | 911,590 |   |
| Foreign loss taxed at lower rates                    |                                   |   | 57,721                |   |   |   | 44,792 |   |   |   | 167,287 |   |
| Change in federal valuation allowance                |                                   |   | 4,374,399             |   |   |   | 3,328,998 |   |   |   | 14,237,845 |   |
|                                                 |                                   |   |                  |   |   |   |   |   |   |   |   |   |
| Provision for income taxes                           |                                   | $      | —               |   |   | $ | — |   |   | $ | — |   |

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|                                                        |   | December 31, |        |   | December 31, |   |
|-------------------------------------------------------------|--------|-------------------|-------------|--------|-------------------|--------|
|                                                        |   | 2010              |        |   | 2009              |   |
| Deferred tax assets:                                        |   |              |        |   |              |   |
| Net operating loss carry-forwards                           |   | $                 | 14,953,083  |   |              | $      | 9,703,709 |   |
| Capitalized start-up cost and research and development cost |   |              | 763,901     |   |              |   | 851,082 |   |
| Research and development tax credit                         |   |              | 1,514,570   |   |              |   | 973,788 |   |
| Depreciation on property and equipment                      |   |              | 110,209     |   |              |   | 38,410 |   |
| Reserves and accruals                                       |   |              | 146,734     |   |              |   | 201,797 |   |
|                                                        |   |              |        |   |              |   |   |   |
| Total deferred tax asset                                    |   |              | 17,488,497  |   |              |   | 11,768,786 |   |
|                                                        |   |              |        |   |              |   |   |   |
| Valuation allowance                                         |   |              | (17,488,497 | )      |              |   | (11,768,786 | ) |
|                                                        |   |              |        |   |              |   |   |   |
| Net deferred tax assets                                     |   | $                 | —     |   |              | $      | — |   |

|                                                        |                                   |   |       | Period From                |   |
|-------------------------------------------------------------|----------------------------------------|--------|------------|----------------------------|--------|
|                                                        |                                   |   |       | October 22, 2002 |   |
|                                                        | Year Ended December 31, |   |       | (Inception) to        |   |
|                                                        | 2010                                   |   | 2009       |                       |   | December 31, 2010 |   |
| Deferred tax assets:                                        |                                   |   |       |                       |   |   |   |
| Net operating loss carry-forwards                           |                                   | $      | 5,249,374  |                       |   | $ | 3,090,184 |   |   | $ | 14,953,083 |   |
| Capitalized start-up cost and research and development cost |                                   |   | (87,181    | )                          |   |   | (64,317 | ) |   |   | 763,901 |   |
| Research and development tax credit                         |                                   |   | 540,782    |                       |   |   | 273,242 |   |   |   | 1,514,570 |   |
| Depreciation on property and equipment                      |                                   |   | 71,799     |                       |   |   | 25,807 |   |   |   | 110,209 |   |
| Reserves and accruals                                       |                                   |   | (55,063    | )                          |   |   | 119,848 |   |   |   | 146,734 |   |
| Valuation allowance                                         |                                   |   | (5,719,711 | )                          |   |   | (3,444,764 | ) |   |   | (17,488,497 | ) |
|                                                        |                                   |   |       |                       |   |   |   |   |   |   |   |   |
| Net deferred income taxes                                   |                                   | $      | —    |                       |   | $ | — |   |   | $ | — |   |

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|          |   | 2010   |      |   | 2009   |   |
|---------------|--------|--------|-----------|--------|--------|--------|
|          |   |   |      |   |   |   |
| North America |   | $      | 602,474   |   |   | $      | 346,185 |   |
| Asia          |   |   | 1,019,293 |   |   |   | 1,035 |   |
| Europe        |   |   | 545,522   |   |   |   | 32,153 |   |
|          |   |   |      |   |   |   |   |   |
| Total revenue |   | $      | 2,167,289 |   |   | $      | 379,373 |   |

|                    |   | 2010   |      |   | 2009   |   |
|-------------------------|--------|--------|-----------|--------|--------|--------|
|                    |   |   |      |   |   |   |
| United States           |   | $      | 1,040,098 |   |   | $      | 287,770 |   |
| Malaysia                |   |   | 151,742   |   |   |   | 154,226 |   |
|                    |   |   |      |   |   |   |   |   |
| Total long-lived assets |   | $      | 1,191,840 |   |   | $      | 441,996 |   |

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|                                                       |   | Year Ended December 31, 2010 |       |
|------------------------------------------------------------|--------|-----------------------------------|------------|
|                                                       |   | First                             |       |   | Second |   |   | Third |   |   | Fourth |   |
|                                                       |   |                              |       |   |   |   |   |   |   |   |   |   |
| Revenue                                                    |   | $                                 | 389,785    |   |   | $ | 431,894 |   |   | $ | 633,241 |   |   | $ | 712,369 |   |
| Gross margin                                               |   | $                                 | 253,930    |   |   | $ | 296,000 |   |   | $ | 321,194 |   |   | $ | 434,099 |   |
| Unrealized gain (loss) on fair value of warrants, net |   | $                                 | (1,886,692 | ) |   | $ | 3,567,168 |   |   | $ | (1,665,950 | ) |   | $ | 540,618 |   |
| Net loss                                                   |   | $                                 | (4,529,265 | ) |   | $ | 724,496 |   |   | $ | (5,224,763 | ) |   | $ | (3,057,849 | ) |
| Net loss applicable to common stockholders                 |   | $                                 | (4,594,788 | ) |   | $ | 645,706 |   |   | $ | (5,732,701 | ) |   | $ | (3,121,333 | ) |
| Net loss per share - basic and diluted                     |   | $                                 | (0.14      | ) |   | $ | 0.02 |   |   | $ | (0.14 | ) |   | $ | (0.08 | ) |

|                                                       |   | Year Ended December 31, 2009 |       |
|------------------------------------------------------------|--------|-----------------------------------|------------|
|                                                       |   | First                             |       |   | Second |   |   | Third |   |   | Fourth |   |
|                                                       |   |                              |       |   |   |   |   |   |   |   |   |   |
| Revenue                                                    |   | $                                 | 41,838     |   |   | $ | 68,918 |   |   | $ | 78,860 |   |   | $ | 189,757 |   |
| Gross margin                                               |   | $                                 | 26,006     |   |   | $ | (55,014 | ) |   | $ | 11,963 |   |   | $ | 133,377 |   |
| Unrealized gain (loss) on fair value of warrants, net |   | $                                 | 13,743     |   |   | $ | 34,325 |   |   | $ | (548,451 | ) |   | $ | (63,739 | ) |
| Net loss                                                   |   | $                                 | (1,764,057 | ) |   | $ | (2,836,659 | ) |   | $ | (3,012,482 | ) |   | $ | (3,007,290 | ) |
| Net loss applicable to common stockholders                 |   | $                                 | (1,799,057 | ) |   | $ | (2,873,075 | ) |   | $ | (3,056,158 | ) |   | $ | (3,070,360 | ) |
| Net loss per share - basic and diluted                     |   | $                                 | (0.07      | ) |   | $ | (0.11 | ) |   | $ | (0.11 | ) |   | $ | (0.10 | ) |

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|   | 1. | We have not adequately divided, or compensated for, incompatible functions among personnel to reduce the risk that a potential material misstatement of the financial statements would occur without being prevented or detected; and |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 2. | We rely on our external auditors to review and adjust the Company’s accounting and related financial disclosures regarding the Redeemable Convertible Preference Shares in our subsidiary. |
|--------|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | 1. | We have introduced and maintained employee access restrictions within our accounting system, in accordance with the formally adopted Financial Delegation Policy, which is kept up to date. Further, we have formalized procedures for independent review and approval. Nevertheless, as a small company, we do not have the resources to fund sufficient staff to ensure a complete segregation of responsibilities within the accounting function, and we remain reliant on management oversight. |
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|   | 2. | We have provided technical training to our accounting personnel relating to the appropriate accounting requirements for Redeemable Convertible Preference Shares in our subsidiary. |
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|   | 1. | We have hired a full-time IT employee, and we have now designed and documented procedures addressing our information technology general controls and management information systems. This control improvement was implemented to address a material weakness identified by management relating to insufficient documentation of our information technology general control environment, and this control improvement has been operating effectively for a sufficient period to address the material weakness that was first identified by management in the year ended December 31, 2009. |
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|   | 2. | We have provided technical training to our accounting personnel relating to the appropriate accounting requirements for Redeemable Convertible Preference Shares. This control improvement was implemented to address a material weakness identified by management relating to reliance on our external auditors to review and adjust the Company’s accounting and related financial disclosures regarding the Redeemable Convertible Preference Shares in our subsidiary, but it has not yet been operating effectively for a sufficient period to address the material weakness that was first identified by management in the three months ended September 30, 2010. |
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|   | • | should not in all instances be treated as categorical statements of fact, but rather as a way of allocating the risk to one of the parties if those statements prove to be inaccurate; |
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|   | • | have been qualified by disclosures that were made to the other party in connection with the negotiation of the applicable agreement, which disclosures are not necessarily reflected in the agreement; |
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|   | • | may apply standards of materiality in a way that is different from what may be viewed as material to you or other investors; and |
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|   | • | were made only as of the date of the applicable agreement or such other date or dates as may be specified in the agreement and are subject to more recent developments. |
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|          |   |                                                                                                                                              |   |          |   | Incorporated by Reference |
|---------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------|--------|---------------------------|
| ExhibitNumber |   | Exhibit Description                                                                                                                               |   | FiledHerewith |   | Form                      |   | Period Ending |   | Exhibit |   | Filing Date |
|          |   |                                                                                                                                              |   |          |   |                      |   |   |   |   |   |   |
| 2.1           |   | Agreement and Plan of Merger and Reorganization, dated as of May 31, 2007, by and among WBSI, WaferGen Acquisition Corp., and WaferGen, Inc. |   |          |   | 8-K                       |   |   |   | 2.1 |   | 6/5/2007 |
|          |   |                                                                                                                                              |   |          |   |                      |   |   |   |   |   |   |
| 2.2           |   | Certificate of Merger of WaferGen Acquisition Corp. with and into WaferGen, Inc., dated May 31, 2007                                         |   |          |   | 8-K                       |   |   |   | 2.2 |   | 1/16/2008 |
|          |   |                                                                                                                                              |   |          |   |                      |   |   |   |   |   |   |
| 3.1           |   | Certificate of Incorporation of WBSI                                                                                                              |   |          |   | SB-2                      |   |   |   | 3.1 |   | 8/9/2006 |
|          |   |                                                                                                                                              |   |          |   |                      |   |   |   |   |   |   |
| 3.2           |   | Certificate of Amendment to the Certificate of Incorporation of WBSI, dated January 31, 2007                                                 |   |          |   | 8-K                       |   |   |   | 3.1 |   | 2/1/2007 |
|          |   |                                                                                                                                              |   |          |   |                      |   |   |   |   |   |   |
| 3.3           |   | Bylaws of WBSI                                                                                                                                    |   |          |   | SB-2                      |   |   |   | 3.2 |   | 8/9/2006 |
|          |   |                                                                                                                                              |   |          |   |                      |   |   |   |   |   |   |
| 4.1           |   | Lockup Agreement dated January 14, 2008, among WBSI, Rodman & Renshaw LLC and R&R Biotech Partners LLC                               |   |          |   | SB-2/A                    |   |   |   | 4.1 |   | 1/16/2008 |
|          |   |                                                                                                                                              |   |          |   |                      |   |   |   |   |   |   |
| 10.1 †  |   | Form of Warrants, made as of May 5, 2007, to purchase up to an aggregate of 115,424 shares of WBSI’s Common Stock                      |   |          |   | 10-K                 |   | 12/31/09  |   | 10.1  |   | 3/22/10  |
|          |   |                                                                                                                                              |   |          |   |                      |   |   |   |   |   |   |
| 10.2          |   | Form of Common Stock Purchase Warrant issued to investors in a private placement, the initial closing of which was held on May 31, 2007      |   |          |   | 8-K                       |   |   |   | 10.21 |   | 6/5/2007 |

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|          |   |                                                                                                                                                                                                                                                                                                         |   |          |   | Incorporated by Reference |
|---------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------|--------|---------------------------|
| ExhibitNumber |   | Exhibit Description                                                                                                                                                                                                                                                                                          |   | FiledHerewith |   | Form                      |   | Period Ending |   | Exhibit |   | Filing Date |
|          |   |                                                                                                                                                                                                                                                                                                         |   |          |   |                      |   |   |   |   |   |   |
| 10.3          |   | Form of Warrant issued to Placement Agent in connection with a private placement, the initial closing of which was held on May 31, 2007                                                                                                                                                                 |   |          |   | 8-K                       |   |   |   | 10.22 |   | 6/5/2007 |
|          |   |                                                                                                                                                                                                                                                                                                         |   |          |   |                      |   |   |   |   |   |   |
| 10.4 †  |   | Employment Agreement dated May 31, 2007, between WBSI and Alnoor Shivji                                                                                                                                                                                                                                 |   |          |   | 8-K                       |   |   |   | 10.26 |   | 6/5/2007 |
|          |   |                                                                                                                                                                                                                                                                                                         |   |          |   |                      |   |   |   |   |   |   |
| 10.5          |   | Securities Purchase Agreement, dated May 19, 2008, by and among WaferGen Bio-systems, Inc. and the purchasers identified on the signature pages thereto                                                                                                                                                 |   |          |   | 8-K                       |   |   |   | 10.1 |   | 5/21/2008 |
|          |   |                                                                                                                                                                                                                                                                                                         |   |          |   |                      |   |   |   |   |   |   |
| 10.6          |   | Form of Common Stock Purchase Warrant issued to investors identified in the Securities Purchase Agreement dated May 19, 2008                                                                                                                                                                            |   |          |   | 8-K                       |   |   |   | 10.2 |   | 5/21/2008 |
|          |   |                                                                                                                                                                                                                                                                                                         |   |          |   |                      |   |   |   |   |   |   |
| 10.7 †  |   | WaferGen Bio-Systems, Inc. 2008 Stock Incentive Plan                                                                                                                                                                                                                                                         |   |          |   | 8-K                       |   |   |   | 10.1 |   | 7/3/2008 |
|          |   |                                                                                                                                                                                                                                                                                                         |   |          |   |                      |   |   |   |   |   |   |
| 10.8 †  |   | Form of Non-Qualified Stock Option award under 2008 Stock Incentive Plan                                                                                                                                                                                                                                     |   |          |   | 10-K                      |   | 12/31/2008 |   | 10.35 |   | 3/27/2009 |
|          |   |                                                                                                                                                                                                                                                                                                         |   |          |   |                      |   |   |   |   |   |   |
| 10.9          |   | Share Subscription Agreement and Shareholders’ Agreement dated May 8, 2008, by and among WaferGen Bio-systems, Inc., Malaysian Technology Development Corporation Sdn. Bhd. and WaferGen Biosystems (M) Sdn. Bhd.                                                                                 |   |          |   | 10-Q                      |   | 9/30/2008 |   | 10.1 |   | 11/14/2008 |
|          |   |                                                                                                                                                                                                                                                                                                         |   |          |   |                      |   |   |   |   |   |   |
| 10.10         |   | Put Agreement dated May 28, 2008, by and among WaferGen Bio-systems, Inc. and Holders of the Series A Redeemable Convertible Preference Shares in WaferGen Biosystems (M) Sdn. Bhd.                                                                                                                     |   |          |   | 10-Q                      |   | 9/30/2008 |   | 10.2 |   | 11/14/2008 |
|          |   |                                                                                                                                                                                                                                                                                                         |   |          |   |                      |   |   |   |   |   |   |
| 10.11         |   | Put Option Agreement dated May 28, 2008, by and among Alnoor Shivji and Malaysian Technology Development Corporation Sdn. Bhd.                                                                                                                                                                          |   |          |   | 10-Q                      |   | 9/30/2008 |   | 10.3 |   | 11/14/2008 |
|          |   |                                                                                                                                                                                                                                                                                                         |   |          |   |                      |   |   |   |   |   |   |
| 10.12 † |   | Letter Agreement dated January 16, 2009, by and between WBSI and Alnoor Shivji                                                                                                                                                                                                                          |   |          |   | 10-K                      |   | 12/31/2008 |   | 10.39 |   | 3/27/2009 |
|          |   |                                                                                                                                                                                                                                                                                                         |   |          |   |                      |   |   |   |   |   |   |
| 10.13         |   | Form of WBSI Distribution Agreement                                                                                                                                                                                                                                                                          |   |          |   | 10-K                      |   | 12/31/2008 |   | 10.42 |   | 3/27/2009 |
|          |   |                                                                                                                                                                                                                                                                                                         |   |          |   |                      |   |   |   |   |   |   |
| 10.14         |   | Share Subscription Agreement dated April 3, 2009, by and among WaferGen Bio-systems, Inc., WaferGen Biosystems (M) Sdn. Bhd., Prima Mahawangsa Sdn. Bhd. and Expedient Equity Ventures Sdn. Bhd.                                                                                                        |   |          |   | 8-K                       |   |   |   | 10.1 |   | 4/14/2009 |
|          |   |                                                                                                                                                                                                                                                                                                         |   |          |   |                      |   |   |   |   |   |   |
| 10.15         |   | Put Agreement dated April 3, 2009, by and among WaferGen Bio-systems, Inc. and Holders of Series B Redeemable Convertible Preference Shares in WaferGen Biosystems (M) Sdn. Bhd.                                                                                                                        |   |          |   | 8-K                       |   |   |   | 10.2 |   | 4/14/2009 |
|          |   |                                                                                                                                                                                                                                                                                                         |   |          |   |                      |   |   |   |   |   |   |
| 10.16         |   | Form of Put Option Agreement dated April 3, 2009, by and among Alnoor Shivji and Holders of Series B Redeemable Convertible Preference Shares in WaferGen Biosystems (M) Sdn. Bhd.                                                                                                                      |   |          |   | 8-K                       |   |   |   | 10.3 |   | 4/14/2009 |
|          |   |                                                                                                                                                                                                                                                                                                         |   |          |   |                      |   |   |   |   |   |   |
| 10.17         |   | Deed of Adherence to the Share Subscription and Shareholders’ Agreement dated May 8, 2008, by and among WaferGen Bio-systems, Inc., WaferGen Biosystems (M) Sdn. Bhd., Prima Mahawangsa Sdn. Bhd., Expedient Equity Ventures Sdn. Bhd. and Malaysian Technology Development Corporation Sdn. Bhd. |   |          |   | 10-Q                      |   | 3/31/2009 |   | 10.4 |   | 5/12/2009 |
|          |   |                                                                                                                                                                                                                                                                                                         |   |          |   |                      |   |   |   |   |   |   |
| 10.18         |   | Form of Subscription Agreement between WaferGen Bio-systems, Inc., and the investors party thereto in connection with the Company’s 2009 private placement offering of units of securities                                                                                                             |   |          |   | 10-Q                      |   | 6/30/2009 |   | 10.5 |   | 8/10/2009 |
|          |   |                                                                                                                                                                                                                                                                                                         |   |          |   |                      |   |   |   |   |   |   |
| 10.19         |   | Form of Warrants to purchase shares of Common Stock of the Company, issued June 16, 2009, to investors in the Company’s 2009 private placement offering of units of securities                                                                                                                    |   |          |   | 10-Q                      |   | 6/30/2009 |   | 10.6 |   | 8/10/2009 |
|          |   |                                                                                                                                                                                                                                                                                                         |   |          |   |                      |   |   |   |   |   |   |
| 10.20         |   | Registration Rights Agreement, dated June 16, 2009, between WaferGen Bio-systems, Inc., and the investors party thereto in connection with the Company’s 2009 private placement offering of units of securities                                                                                   |   |          |   | 10-Q                      |   | 6/30/2009 |   | 10.7 |   | 8/10/2009 |
|          |   |                                                                                                                                                                                                                                                                                                         |   |          |   |                      |   |   |   |   |   |   |
| 10.21         |   | Form of Warrant to purchase shares of Common Stock of the Company, issued to Spencer Trask Ventures, Inc. and certain related parties in connection with the Company’s 2009 private placement offering of units of securities                                                                          |   |          |   | 10-Q                      |   | 6/30/2009 |   | 10.8 |   | 8/10/2009 |
|          |   |                                                                                                                                                                                                                                                                                                         |   |          |   |                      |   |   |   |   |   |   |
| 10.22 † |   | Employment Separation Agreement, dated June 17, 2009, by and among Amjad Huda and WaferGen Bio-systems, Inc.                                                                                                                                                                                            |   |          |   | 10-K                 |   | 12/31/09  |   | 10.22  |   | 3/22/10  |
|          |   |                                                                                                                                                                                                                                                                                                         |   |          |   |                      |   |   |   |   |   |   |
| 10.23 † |   | Employment Separation Agreement, dated June 17, 2009, by and among Victor Joseph and WaferGen Bio-systems, Inc.                                                                                                                                                                                         |   |          |   | 10-K                 |   | 12/31/09  |   | 10.23  |   | 3/22/10  |
|          |   |                                                                                                                                                                                                                                                                                                         |   |          |   |                      |   |   |   |   |   |   |
| 10.24         |   | Share Subscription Agreement dated July 1, 2009, by and among WaferGen Bio-systems, Inc., WaferGen Biosystems (M) Sdn. Bhd. and Kumpalan Modal Perdana Sdn. Bhd.                                                                                                                                        |   |          |   | 10-Q                      |   | 9/30/2009 |   | 10.1 |   | 11/13/2009 |
|          |   |                                                                                                                                                                                                                                                                                                         |   |          |   |                      |   |   |   |   |   |   |

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|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |          |   | Incorporated by Reference |
|---------------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------|--------|---------------------------|
| ExhibitNumber |   | Exhibit Description                                                                                                                                                                                                                                                                                                                                                                                                                    |   | FiledHerewith |   | Form                      |   | Period Ending |   | Exhibit |   | Filing Date |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |          |   |                      |   |   |   |   |   |   |
| 10.25         |   | Put Agreement dated July 1, 2009, by and among WaferGen Bio-systems, Inc. and Holders of Series B Redeemable Convertible Preference Shares in WaferGen Biosystems (M) Sdn. Bhd.                                                                                                                                                                                                                                                   |   |          |   | 10-Q                      |   | 9/30/2009 |   | 10.2 |   | 11/13/2009 |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |          |   |                      |   |   |   |   |   |   |
| 10.26         |   | Put Option Agreement dated July 1, 2009, by and among Alnoor Shivji and Kumpalan Modal Perdana Sdn. Bhd.                                                                                                                                                                                                                                                                                                                          |   |          |   | 10-Q                      |   | 9/30/2009 |   | 10.3 |   | 11/13/2009 |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |          |   |                      |   |   |   |   |   |   |
| 10.27         |   | Deed of Adherence dated July 1, 2009, to the Share Subscription and Shareholders’ Agreement dated May 8, 2008, and the Share Subscription Agreement dated April 3, 2009, by and among WaferGen Bio-systems, Inc., WaferGen Biosystems (M) Sdn. Bhd., Prima Mahawangsa Sdn. Bhd., Expedient Equity Ventures Sdn. Bhd., Malaysian Technology Development Corporation Sdn. Bhd. and Kumpalan Modal Perdana Sdn. Bhd. |   |          |   | 10-Q                      |   | 9/30/2009 |   | 10.4 |   | 11/13/2009 |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |          |   |                      |   |   |   |   |   |   |
| 10.28 † |   | Employment Agreement, effective October 29, 2009, by and between the Company and Mona Chadha                                                                                                                                                                                                                                                                                                                                      |   |          |   | 10-Q                      |   | 9/30/2009 |   | 10.5 |   | 11/13/2009 |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |          |   |                      |   |   |   |   |   |   |
| 10.29         |   | Lease Agreement by and between WaferGen, Inc. and LBA Realty Fund III-Company VII, LLC dated October 22, 2009                                                                                                                                                                                                                                                                                                                     |   |          |   | 10-Q                      |   | 9/30/2009 |   | 10.6 |   | 11/13/2009 |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |          |   |                      |   |   |   |   |   |   |
| 10.30         |   | Form of Subscription Agreement between WaferGen Bio-systems, Inc., and the investors party thereto in connection with the Company’s December 2009 and January 2010 private placement offering of units of securities                                                                                                                                                                                                   |   |          |   | S-1                       |   |   |   | 10.58 |   | 3/2/2010 |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |          |   |                      |   |   |   |   |   |   |
| 10.31         |   | Form of Warrants to purchase shares of Common Stock of the Company, issued December 23, 2009, to investors in the Company’s December 2009 and January 2010 private placement offering of units of securities                                                                                                                                                                                                      |   |          |   | S-1                       |   |   |   | 10.59 |   | 3/2/2010 |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |          |   |                      |   |   |   |   |   |   |
| 10.32         |   | Registration Rights Agreement, dated December 23, 2009, between WaferGen Bio-systems, Inc., and the investors party thereto in connection with the Company’s December 2009 and January 2010 private placement offering of units of securities                                                                                                                                                                     |   |          |   | S-1                       |   |   |   | 10.60 |   | 3/2/2010 |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |          |   |                      |   |   |   |   |   |   |
| 10.33         |   | Securities Purchase Agreement, dated July 1, 2010, between WaferGen Bio-systems, Inc. and each investor party thereto in connection with the Company’s July 2010 offering of units of securities                                                                                                                                                                                                                       |   |          |   | 8-K                       |   |   |   | 10.1 |   | 7/8/2010 |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |          |   |                      |   |   |   |   |   |   |
| 10.34         |   | Form of Warrants to purchase shares of Common Stock of the Company, issued July 7, 2010, to investors in the Company’s July 2010 offering of units of securities                                                                                                                                                                                                                                                       |   |          |   | 8-K                       |   |   |   | 4.1 |   | 7/8/2010 |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |          |   |                      |   |   |   |   |   |   |
| 10.35         |   | Form of Warrant to purchase shares of Common Stock of the Company, issued July 7, 2010, to placement agents and certain related parties in connection with the Company’s July 2010 offering of units of securities                                                                                                                                                                                                     |   |          |   | 10-Q                      |   | 6/30/2010  |   | 10.3 |   | 8/16/2010 |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |          |   |                      |   |   |   |   |   |   |
| 10.36 † |   | WaferGen Bio-Systems, Inc. 2008 Stock Incentive Plan, as amended                                                                                                                                                                                                                                                                                                                                                                       |   |          |   | 8-K                       |   |   |   | 10.1 |   | 9/22/2010 |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |          |   |                      |   |   |   |   |   |   |
| 10.37 † |   | Employment Agreement, effective September 3, 2010, by and between the Company and Donald Huffman                                                                                                                                                                                                                                                                                                                                  |   |          |   | 10-Q                      |   | 9/30/2010  |   | 10.2 |   | 11/15/2010 |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |          |   |                      |   |   |   |   |   |   |
| 10.38         |   | Loan and Security Agreement, dated December 7, 2010, between Oxford Finance Corporation, Wafergen Inc. and WaferGen Bio-systems, Inc.                                                                                                                                                                                                                                                                                             |   |          |   | 8-K                       |   |   |   | 10.1 |   | 12/13/2010 |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |          |   |                      |   |   |   |   |   |   |
| 10.39         |   | Warrant to purchase shares of Common Stock of the Company, issued December 7, 2010, to Oxford Finance Corporation                                                                                                                                                                                                                                                                                                                 |   |          |   | 8-K                       |   |   |   | 10.2 |   | 12/13/2010 |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |          |   |                      |   |   |   |   |   |   |
| 10.40         |   | Share Subscription Agreement dated December 14, 2010, by and among WaferGen Bio-systems, Inc., WaferGen Biosystems (M) Sdn. Bhd. and Malaysian Technology Development Corporation Sdn. Bhd.                                                                                                                                                                                                                                       |   |          |   | 8-K                       |   |   |   | 10.1 |   | 12/15/2010 |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |          |   |                      |   |   |   |   |   |   |
| 10.41         |   | Put Agreement dated December 14, 2010, by and among WaferGen Bio-systems, Inc. and Malaysian Technology Development Corporation Sdn. Bhd.                                                                                                                                                                                                                                                                                         |   |          |   | 8-K                       |   |   |   | 10.2 |   | 12/15/2010 |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |          |   |                      |   |   |   |   |   |   |
| 10.42         |   | Amended and Restated Shareholders’ Agreement dated December 14, 2010, by and among WaferGen Bio-systems, Inc., WaferGen Biosystems (M) Sdn. Bhd., Malaysian Technology Development Corporation Sdn. Bhd. and Prima Mahawangsa Sdn. Bhd.                                                                                                                                                                                     |   |          |   | 8-K                       |   |   |   | 10.3 |   | 12/15/2010 |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |          |   |                      |   |   |   |   |   |   |
| 21.1          |   | Subsidiaries of the Registrant                                                                                                                                                                                                                                                                                                                                                                                                         |   | X             |   |                      |   |   |   |   |   |   |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |          |   |                      |   |   |   |   |   |   |
| 23.1          |   | Consent of Independent Registered Public Accounting Firm                                                                                                                                                                                                                                                                                                                                                                          |   | X             |   |                      |   |   |   |   |   |   |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |          |   |                      |   |   |   |   |   |   |

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|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |          |   | Incorporated by Reference |
|---------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------|--------|---------------------------|
| ExhibitNumber |   | Exhibit Description                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | FiledHerewith |   | Form                      |   | Period Ending |   | Exhibit |   | Filing Date |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |          |   |                      |   |   |   |   |   |   |
| 31.1          |   | Rule 13a-14(a)/15d-14(a) Certification of principal executive officer                                                                                                                                                                                                                                                                                                                                                                                                       |   | X             |   |                      |   |   |   |   |   |   |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |          |   |                      |   |   |   |   |   |   |
| 31.2          |   | Rule 13a-14(a)/15d-14(a) Certification of principal financial officer                                                                                                                                                                                                                                                                                                                                                                                                       |   | X             |   |                      |   |   |   |   |   |   |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |          |   |                      |   |   |   |   |   |   |
| 32.1          |   | Section 1350 Certification of principal executive officer (This certification is being furnished and shall not be deemed “filed” with the SEC for purposes of Section 18 of the Exchange Act, or otherwise subject to the liability of that section, and shall not be deemed to be incorporated by reference into any filing under the Securities Act or the Exchange Act, except to the extent that the Registrant specifically incorporates it by reference.) |   | X             |   |                      |   |   |   |   |   |   |
|          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |          |   |                      |   |   |   |   |   |   |
| 32.2          |   | Section 1350 Certification of principal financial officer (This certification is being furnished and shall not be deemed “filed” with the SEC for purposes of Section 18 of the Exchange Act, or otherwise subject to the liability of that section, and shall not be deemed to be incorporated by reference into any filing under the Securities Act or the Exchange Act, except to the extent that the Registrant specifically incorporates it by reference.) |   | X             |   |                      |   |   |   |   |   |   |

| † |   | Indicates a management contract or compensatory plan or arrangement. |
|---------|--------|----------------------------------------------------------------------|

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|                      |   | WAFERGEN BIO-SYSTEMS, INC.            |   |
|---------------------------|--------|------------------------------------------------------|--------|
|                      | By:    | /s/ ALNOOR SHIVJI                                    |   |
| Date: March 31, 2011 |   | Alnoor Shivji                                        |   |
|                      |   | Chairman, President and Chief Executive Officer |   |

| SIGNATURE                           |   |  TITLE                                                                                           |   |  DATE          |
|-------------------------------------|--------|-------------------------------------------------------------------------------------------------------|--------|---------------------|
|    /s/ ALNOOR SHIVJI |   |                                                                                                  |   |                |
| Alnoor Shivji             |   | Chairman, President and Chief Executive Officer (principal executive officer)                    |   | March 31, 2011 |
| /s/ DONALD HUFFMAN                  |   |                                                                                                  |   |                |
| Donald Huffman            |   | Chief Financial Officer (principal financial officer and principal accounting officer) |   | March 31, 2011 |
| /s/ ROBERT CORADINI                 |   |                                                                                                  |   |                |
| Robert Coradini           |   | Director                                                                                              |   | March 31, 2011 |
| /s/ DR. ROBERT HARIRI               |   |                                                                                                  |   |                |
| Dr. Robert Hariri         |   | Director                                                                                              |   | March 31, 2011 |
| /s/ DR. R. DEAN HAUTAMAKI           |   |                                                                                                  |   |                |
| Dr. R. Dean Hautamaki     |   | Director                                                                                              |   | March 31, 2011 |
| /s/ JOEL KANTER                     |   |                                                                                                  |   |                |
| Joel Kanter               |   | Director                                                                                              |   | March 31, 2011 |
| /s/ MAKOTO KANESHIRO                |   |                                                                                                  |   |                |
| Makoto Kaneshiro          |   | Director                                                                                              |   | March 31, 2011 |
|                                |   |                                                                                                  |   |                |
| Dr. Timothy Triche                  |   | Director                                                                                              |   |                |
|                                |   |                                                                                                  |   |                |

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Table of Contents

| Exhibit |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
|---------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| Number  |   | Exhibit Description                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |
|    |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
| 21.1    |   | Subsidiaries of the Registrant                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |
|    |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
| 23.1    |   | Consent of Independent Registered Public Accounting Firm                                                                                                                                                                                                                                                                                                                                                                                                               |   |
|    |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
| 31.1    |   | Rule 13a-14(a)/15d-14(a) Certification of principal executive officer                                                                                                                                                                                                                                                                                                                                                                                                       |   |
|    |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
| 31.2    |   | Rule 13a-14(a)/15d-14(a) Certification of principal financial officer                                                                                                                                                                                                                                                                                                                                                                                                       |   |
|    |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
| 32.1    |   | Section 1350 Certification of principal executive officer (This certification is being furnished and shall not be deemed “filed” with the SEC for purposes of Section 18 of the Exchange Act, or otherwise subject to the liability of that section, and shall not be deemed to be incorporated by reference into any filing under the Securities Act or the Exchange Act, except to the extent that the Registrant specifically incorporates it by reference.) |   |
|    |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
| 32.2    |   | Section 1350 Certification of principal financial officer (This certification is being furnished and shall not be deemed “filed” with the SEC for purposes of Section 18 of the Exchange Act, or otherwise subject to the liability of that section, and shall not be deemed to be incorporated by reference into any filing under the Securities Act or the Exchange Act, except to the extent that the Registrant specifically incorporates it by reference.) |   |

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