Statements of Operations (USD $)	3 Months Ended		9 Months Ended
Statements of Operations (USD $)	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Income Statement [Abstract]
Operating revenues
Selling, general and administrative expenses	3,971	32,024	17,355	182,606
Net loss	$ (3,971)	$ (32,024)	$ (17,355)	$ (182,606)
Net loss per share - basic and diluted	$ (0.01)	$ (0.05)	$ (0.03)	$ (0.28)
Weighted average number of common shares outstanding - basic and diluted	646,176	646,176	646,176	646,176

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

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

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Reference 4: http://www.xbrl.org/2003/role/presentationRef

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+ Details

- Definition

Shares issuable for little or no cash consideration upon the satisfaction of certain conditions (contingently issuable shares) are considered outstanding common shares and included in the computation of basic Earnings Per Share as of the date that all necessary conditions have been satisfied (in essence, when issuance of the shares is no longer contingent). Outstanding common shares that are contingently returnable (that is, subject to recall) are treated in the same manner as contingently issuable shares. Contingently issuable shares include shares that (a) will be issued in the future upon the satisfaction of specified conditions, (b) have been placed in escrow and all or part must be returned if specified conditions are not met, or (c) have been issued but the holder must return all or part if specified conditions are not met. The number of contingently issuable shares is determined by relating the portion of time within a reporting period that these shares have been outstanding to the total time in that period.

+ References+ Details

ABSOLUTE POTENTIAL, INC. 10-Q/A