v2.4.0.6

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended		58 Months Ended
CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	Jul. 31, 2012	Jul. 31, 2011	Jul. 31, 2012	Jul. 31, 2011	Jul. 31, 2012
REVENUES	$ 1,931	$ 611	$ 3,139	$ 611	$ 35,976
COST OF GOODS SOLD	386	1,006	1,354	1,006	3,259
GROSS PROFIT	1,545	(395)	1,785	(395)	32,717
EXPENSES:
Selling	9,775	7,489	32,056	8,489	86,110
Professional fees	2,138	11,604	59,963	26,794	232,261
Consulting	0	315,817	0	396,018	138,120
Salaries, wages and taxes	8,092	2,844	28,666	2,844	50,896
Amortization	10,000	0	30,000	0	59,997
General and administrative	18,433	37,842	57,503	67,988	121,563
Stock-based compensation	0	0	0	0	295,000
TOTAL EXPENSES	48,438	375,596	208,188	502,133	983,947
LOSS FROM OPERATIONS	(46,893)	(375,991)	(206,403)	(502,528)	(951,230)
OTHER EXPENSES
Foreign currency transaction adjustment	157	371	1,407	3,365	6,120
TOTAL OTHER EXPENSES	157	371	1,407	3,365	6,120
LOSS BEFORE PROVISION FOR INCOME TAXES	(47,050)	(376,362)	(207,810)	(505,893)	(957,350)
PROVISION FOR INCOME TAX	0	0	0	0	0
NET LOSS	$ (47,050)	$ (376,362)	$ (207,810)	$ (505,893)	$ (957,350)
NET LOSS PER SHARE:
BASIC AND DILUTED	$ 0.00	$ (0.01)	$ 0.00	$ (0.02)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING:
BASIC AND DILUTED.	58,500,000	43,385,625	57,606,227	28,923,910

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 expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

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

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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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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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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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The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.

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Axius Inc. 10-Q