v2.3.0.15

Statements of Cash Flows (USD $)	3 Months Ended		60 Months Ended
Statements of Cash Flows (USD $)	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011
Cash flows from operating activities
Net loss	$ (109)	$ 0	$ (14,581)
Adjustments to reconcile net loss to cash used in operating activities:
Shares issued to Founder for payment of formation costs	0	0	110
Changes in operating assets and liabilities
Payable to affiliate	0	0	7,403
Accounts payable	109	0	454
Net cash used in operating activities	0	0	(6,614)
Cash flows from investing activities
Net cash used in investing activities	0	0	0
Cash flows from financing activities
Proceeds from issuance of ordinary shares	0	0	6,614
Net cash provided by financing activities	0	0	6,614
Net increase (decrease) in cash	0	0	0
Cash at beginning of the period	0	1,425	0
Cash at end of the period	0	1,425	0
Supplemental disclosures of cash flow information:
Interest paid	0	0	0
Income taxes paid	$ 0	$ 0	$ 0

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- Definition

Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits are not generally reported as cash and cash equivalents. Includes cash and cash equivalents associated with the entity's continuing operations. Excludes cash and cash equivalents associated with the disposal group (and discontinued operation).

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The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income.

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The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.

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The amount of cash paid for interest during the period.

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The net cash inflow or outflow from financing activity for the period.

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The net cash inflow or outflow from investing activity.

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The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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The cash inflow from the additional capital contribution to the entity.

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Superior Growth Corp 10-Q