v2.4.0.6

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	Dec. 31, 2011	Dec. 31, 2010
Rental Income	$ 629,672
Tenant reimbursement	54,028
Interest on mortgage loan	10,531
Other income	30,599	29,203
Total revenues	724,830	29,203
Operating and maintenance expenses	194,777
Property taxes and insurance	108,515
General and administrative	1,015,200	699,007
Depreciation and amortization	318,609
Total expenses	1,637,101	699,007
Loss from continuing operations	(912,271)	(669,804)
Interest and dividend revenue	4,160	10,100
Investing gains (loses)		(2,088)
Gain on repayment of mortgage	3,608
Loss before discontinued operations and income taxes	(904,503)	(661,792)
Loss from discontinued operations net of taxes		(2,185)
Loss before income taxes	(904,503)	(663,977)
Provision for income tax expense	(398)	(2,131)
Net loss	(904,901)	(666,108)
Add: net loss attributable to noncontrolling interest	201,138	163,504
Net loss attributable to Kent Financial Services shareholders'	(703,763)	(502,604)
Unrealized gain on available for sale securities	366	39,329
Comprehensive loss	$ (703,397)	$ (463,275)
Loss from continuing operations, per common share	$ (0.26)	$ (0.18)
Loss from discontinued operations, per common share
Net loss per share	$ (0.26)	$ (0.18)
Weighted average number of common shares outstanding - basic	2,758,853	2,759,078
Weighted average number of common shares outstanding - diluted	2,758,853	2,759,078

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.

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Other pretax income (loss) amounts relating to a disposal group that is classified as a component of the entity, exclusive of the following elsewhere enumerated categories: income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

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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 gains (losses) included in earnings that represent the difference between the sale price and the carrying value of loans made to finance real estate acquisitions. This element refers to the gain (loss) and not to the cash proceeds of the sale. This element is a noncash adjustment to net income when calculating net cash generated by operating activities using the indirect method.

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KENT FINANCIAL SERVICES INC 10-K/A