Shareholders' Equity	9 Months Ended
Jun. 30, 2013
Notes
Shareholders' Equity:	Shareholders’ equity: During the six months ended March 31, 2013, there were no stock related transactions. *Stock issuances for services* On June 21, 2012, the Company’s Board of Directors authorized the issuance of 850,000,000 shares of common stock to its President and majority shareholder as compensation for services to be rendered to the Company, in accordance with an employment agreement executed on that date. The Company entered into an agreement with a consultant for a one-year term, in exchange for a total of 40,000,000 shares of common stock. The shares of common stock were issued in June 2012. Management determined the fair value of these common shares issued for services approximates its par value. Accordingly, the estimated value of these shares of common stock was recognized in the consolidated statements of operations under general and administrative expenses. *Common stock split* On June 1, 2012, the Company recorded a 1-for-2,500 reverse split of its common stock. The reverse split does not affect the number of common shares authorized for issuance. All share and per share information has been retroactively adjusted to reflect the reverse stock split in the financial statements and in the notes to financial statements for all periods presented, to reflect the reverse stock split as if it occurred at inception.

Shareholders' Equity

9 Months Ended

Jun. 30, 2013

Shareholders’ equity:

During the six months ended March 31, 2013, there were no stock related transactions.

Stock issuances for services

On June 21, 2012, the Company’s Board of Directors authorized the issuance of 850,000,000 shares of common stock to its President and majority shareholder as compensation for services to be rendered to the Company, in accordance with an employment agreement executed on that date.

The Company entered into an agreement with a consultant for a one-year term, in exchange for a total of 40,000,000 shares of common stock. The shares of common stock were issued in June 2012.

Management determined the fair value of these common shares issued for services approximates its par value. Accordingly, the estimated value of these shares of common stock was recognized in the consolidated statements of operations under general and administrative expenses.

Common stock split

On June 1, 2012, the Company recorded a 1-for-2,500 reverse split of its common stock.

The reverse split does not affect the number of common shares authorized for issuance. All share and per share information has been retroactively adjusted to reflect the reverse stock split in the financial statements and in the notes to financial statements for all periods presented, to reflect the reverse stock split as if it occurred at inception.

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

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+ Details

SuperDirectories Inc. 10-Q