v3.3.1.900

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		12 Months Ended
CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	Oct. 31, 2015	Oct. 31, 2014	Jul. 31, 2015	Jul. 31, 2014
Income Statement [Abstract]
REVENUE	$ 14,301	$ 24,840	$ 114,433	$ 26,539
COST OF GOODS SOLD	11,285	17,681	94,210	25,334
GROSS PROFIT	3,016	7,159	20,223	1,205
OPERATING EXPENSES
Sales and marketing expenses	122,232	127,291	480,612	382,165
General and administrative expenses	268,264	213,145	1,079,373	626,125
LOSS FROM OPERATIONS	(387,480)	(333,277)	(1,539,762)	(1,007,085)
OTHER INCOME (EXPENSE)
Interest expense	(304,120)	(74,269)	(638,914)	(365,275)
NET LOSS	$ (691,600)	$ (407,546)	$ (2,178,676)	$ (1,372,360)
NET LOSS PER COMMON SHARE - Basic and fully diluted (in dollars per share)	$ (0.3)	$ (0.52)	$ (2.20)	$ (2.12)
COMMON SHARES OUTSTANDING Basic and fully diluted (in shares)	2,281,571	780,418	988,456	647,245

The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.

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-Publisher FASB
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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 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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Amount of the cost of borrowed funds accounted for as interest expense.

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

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Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.

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Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).

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