v2.3.0.11

Consolidated Statement of Cash Flows (USD $)	3 Months Ended		39 Months Ended
Consolidated Statement of Cash Flows (USD $)	Jul. 31, 2011	Jul. 31, 2010	Jul. 31, 2011
Cash flows from operating activities
Loss for the period	$ (7,410)	$ (1,289)	$ (53,036)
Non cash expenses-amortization	1,160	1,160	14,954
Changes in:
Accounts payable and accrued liabilities	6,250	129	57,657
Net cash used in operating activities	0	0	19,575
Cash flows from investing activities
Organizational costs	0	0	(22,575)
Cash used in investing activities	0	0	(22,575)
Cash flows from financing activities
Share capital issued	0	0	3,000
Net cash received from financing activities	0	0	3,000
Net increase in cash	0	0
Cash - beginning of period	0	0
Cash - end of period	$ 0	$ 0	$ 0

The increase (decrease) during the reporting period in the value of expenditures made during the current reporting period for benefits that will be received over a period of years. Deferred charges differ from prepaid expenses in that they usually extend over a long period of time and may or may not be regularly recurring costs of operation.

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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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Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits are not generally reported as cash and cash equivalents. Includes cash and cash equivalents associated with the entity's continuing operations. Excludes cash and cash equivalents associated with the disposal group (and discontinued operation).

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The increase (decrease) during the reporting period in cash and cash equivalents. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.

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The increase (decrease) during the reporting period in the amounts payable to vendors for goods and services received and the amount of obligations and expenses incurred but not paid.

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The net cash inflow or outflow from financing activity for the period.

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The net cash inflow or outflow from investing activity.

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The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.

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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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The cash inflow from the additional capital contribution to the entity.

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SK Shasta Acquisition Corp. 3 10-Q