Note 1. Organization, Operations and Summary of Significant Accounting Policies:: Net Income (Loss) Per Share (Policies)	6 Months Ended
Nov. 30, 2012
Net Income (Loss) Per Share:
Net Income (Loss) Per Share	Net income (loss) per share The net income (loss) per share is computed by dividing the net income (loss) by the weighted average number of shares of common outstanding. Warrants, stock options, and common stock issuable upon the conversion of the Company's preferred stock (if any), are not included in the computation if the effect would be anti-dilutive and would increase the earnings or decrease loss per share.

Note 1. Organization, Operations and Summary of Significant Accounting Policies:: Net Income (Loss) Per Share (Policies)

6 Months Ended

Nov. 30, 2012

Net Income (Loss) Per Share

Net income (loss) per share

The net income (loss) per share is computed by dividing the net income (loss) by the weighted average number of shares of common outstanding. Warrants, stock options, and common stock issuable upon the conversion of the Company's preferred stock (if any), are not included in the computation if the effect would be anti-dilutive and would increase the earnings or decrease loss per share.

- Definition

Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.

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XIAN RESOURCES, LTD. 10-Q