SUMMER HIGHLANDS HOLDINGS LIMITED - STATEMENTS OF INCOME (USD $)	3 Months Ended		15 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011
General and administrative expenses	$ 1,500	$ 250	$ 9,055
Total operating expenses	1,500	250	9,055
Income (loss) from operations	$ (1,500)	$ (250)	$ (9,055)
Basic and diluted earnings per share	$ 0.00	$ 0.00	$ 0.00
Weighted average number of common shares outstanding	400,000	400,000	400,000

This element represents the income or loss from continuing operations attributable to the parent which may also be defined as revenue less expenses and taxes from ongoing operations before extraordinary items but after deduction of those portions of income or loss from continuing operations that are allocable to noncontrolling interests, if any.

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+ Details

- Definition

This element represents the weighted average total number of shares issued throughout the period including the first (beginning balance outstanding) and last (ending balance outstanding) day of the period before considering any reductions (for instance, shares held in treasury) to arrive at the weighted average number of shares outstanding. Weighted average relates to the portion of time within a reporting period that common shares have been issued and outstanding to the total time in that period. Such concept is used in determining the weighted average number of shares outstanding for purposes of calculating earnings per share (basic).

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+ Details

Summer Highlands Ltd 10-Q