CONSOLIDATED STATEMENT OF CASH FLOWS (USD $)	12 Months Ended		41 Months Ended
CONSOLIDATED STATEMENT OF CASH FLOWS (USD $)	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014
Statement of Cash Flows
Net income (loss)	$ (9,043,768)	$ (12,260,077)	$ (27,857,988)
Depreciation expense	0	2,840	4,830
Increase in Amortization of debt discount	1,205,220	747,779	1,205,220
Non-cash interest and financial fees	777,655	1,593,508	2,836,314
Gain on derivitive liabilities	4,336,569	(603,961)	3,732,608
Increase in Gain on settlement of debt	(126,442)	(316,586)	(334,369)
Increase in Loss on settlement	128,918	111,736	240,654
Stock based compensation	0	30,000	1,842,200
Increase in minority interest	(14,570)	0	(14,570)
Impairment	2,427,000	595,849	3,022,849
Increase in Interest income	0	(80,097)	(80,097)
Stock issued during period, Value, services	642,466	80,000	924,619
Increase in accounts receivables	(978)	0	(978)
Decrease in taxes and other amounts receivable	0	12,214	114,614
Decrease/(Increase) in prepaid expenses	(197)	5,000	(6,284)
Increase in accounts payable and accrued expenses	248,236	334,938	856,765
(Decrease)/Increase in accounts payable and accrued expenses - related	31,120	64,218	169,485
Discontinued operations operating	0	9,088,662	9,475,451
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	(360,081)	(491,000)	(3,868,675)
Pre-acquisition loans to former subsidiary	0	0	(1,065,347)
Post acquisition loan to former subsidiary	0	(231,832)	(1,089,525)
Purchase of equipment	0	0	(4,826)
Discontinued operations investing	0	31,832	1,194,064
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	0	(200,000)	(965,634)
Proceeds from the sale of preference stock	0	30,000	30,000
Proceeds from the sale of common stock	100,000	0	3,012,455
Proceeds from notes payable	100,000	604,000	1,274,000
Proceeds from note receivable	193,602	0	193,602
Discontinued operations financing	0	53,063	353,714
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	393,602	687,063	4,863,770
Increase (Decrease) in cash and cash equivalents	33,521	(3,937)	29,461
Foreign currency translation adjustment	0	2,533	5,291
Cash , at Carrying Value, Beginning Balance	1,237	2,641	6
Cash, at Carrying Value, Ending Balance	$ 34,758	$ 1,237	$ 34,758

FOCUS GOLD Corp 10-K