v2.4.0.8

BALANCE SHEETS (USD $)	Jan. 31, 2014	Apr. 30, 2013
Current Assets
Cash	$ 1,597	$ 69,052
Prepaid expenses	3,149	3,250
Total Current Assets	4,746	72,302
Reclamation deposit	11,817	9,976
Mineral property acquisition rights (restated)	86,440	40,000
Total other assets	98,257	49,976
Total Assets	103,003	122,278
Current Liabilities
Accounts payable	42,270	3,393
Accrued liabilities	0	9,500
Total Current Liabilities	42,270	12,893
STOCKHOLDERS' EQUITY
Common Stock, Par Value $0.0001 Authorized 300,000,000 shares, 48,400,000 and 48,150,000 shares issued and outstanding at January 31, 2014 and April 30, 2013	4,818	4,815
Additional paid-in capital (restated)	812,807	728,275
Deficit accumulated during the exploration stage (restated)	(756,891)	(623,705)
Total stockholders' equity	60,733	109,385
Total Liabilities and Stockholders' Equity	$ 103,003	$ 122,278

Carrying value as of the balance sheet date 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. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of additional paid-in capital associated with common and preferred stock. For additional paid-in capital associated with only common stock, use the element additional paid in capital, common stock. For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock.

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Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.

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Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.

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The carrying amount of the asset transferred to a third party to serve as a deposit, which typically serves as security against failure by the transferor to perform under terms of an agreement.

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Cumulative net losses reported during the development stage.

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Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.

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Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.

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Carrying amount at the balance sheet date of mineral rights, or rights to extract a mineral from the earth or to receive payment in the form of a royalty for the extraction of minerals, net of amortization.

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The aggregate carrying amounts, as of the balance sheet date, of assets not separately disclosed in the balance sheet.

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Amount of asset related to consideration paid in advance for costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.

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Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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Grizzly Gold Corp. 10-Q