v2.4.0.6

CONSOLIDATED STATEMENTS OF OPERATION (USD $)	3 Months Ended		52 Months Ended
CONSOLIDATED STATEMENTS OF OPERATION (USD $)	Jan. 31, 2012	Jan. 31, 2011	Jan. 31, 2012
IncomeStatementAbstract
REVENUES	$ 128	$ 0	$ 32,965
COST OF GOODS SOLD	68	0	1,973
GROSS PROFIT	60	0	30,992
EXPENSES :
Selling	2,792	0	56,846
Professional fees	38,214	8,250	211,052
Consulting	0	25,000	138,120
Salaries, wages and taxes	10,171	0	32,401
Amortization	10,000	0	39,997
General and administrative	12,317	11,817	75,837
Stock-based compensation	0	0	295,000
TOTAL EXPENSES	73,494	45,067	849,253
LOSS FROM OPERATIONS	(73,434)	(45,067)	(818,261)
OTHER EXPENSES
Foreign currency transaction adjustment	269	0	4,982
TOTAL OTHER EXPENSES	269	0	4,982
LOSS BEFORE PROVISION FOR INCOME TAXES	(73,703)	(45,067)	(823,243)
PROVISION FOR INCOME TAX	0	0	0
NET LOSS	$ (73,703)	$ (45,067)	$ (823,243)
NET LOSS PER SHARE: BASIC AND DILUTED	$ (0.01)	$ (0.02)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED	11,208,791	2,420,109

The amount charged during the year towards consulting charges.

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The average number of shares or units issued and outstanding that are used in calculating basic and diluted EPS.

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The aggregate amount of recurring noncash expense charged against earnings in the period to allocate the cost of assets over their estimated remaining economic lives.

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Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.

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Total costs related to goods produced and sold during the reporting period.

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The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements. Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period. Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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The aggregate foreign currency transaction gain (loss) (both realized and unrealized) included in determining net income for the reporting period. Excludes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements. For certain enterprises, primarily banks, that are dealers in foreign exchange, foreign currency transaction gains (losses) may be disclosed as dealer gains (losses).

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The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.

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Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.

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This element represents the income or loss from continuing operations attributable to the economic entity which may also be defined as revenue less expenses from ongoing operations, after income or loss from equity method investments, but before income taxes, extraordinary items, and noncontrolling interest.

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The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations.

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The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).

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Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.

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The net result for the period of deducting operating expenses from operating revenues.

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A fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer.

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The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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Aggregate revenue recognized during the period (derived from goods sold, services rendered, insurance premiums, or other activities that constitute an entity's earning process). For financial services companies, also includes investment and interest income, and sales and trading gains.

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Expenditures for salaries other than officers. Does not include allocated share-based compensation, pension and post-retirement benefit expense or other labor-related non-salary expense. For commercial and industrial companies, excludes any direct and overhead labor that is included in cost of goods sold.

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Expenses recognized in the period that are directly related to the selling and distribution of products or services.

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