v2.4.0.6

Statement of Cash Flows (Unaudited) (USD $)	9 Months Ended		22 Months Ended
Statement of Cash Flows (Unaudited) (USD $)	Nov. 30, 2011	Nov. 30, 2010	Nov. 30, 2011
Statement of Cash Flows [Abstract]
Net loss	$ (30,464)	$ (37,735)	$ (73,463)
Accounts payable	225		225
Net Cash (Used in) Operating Activities	(30,239)	(37,735)	(73,238)
Proceeds from issuance of common stock		52,652	88,090
Accounts payable - related party	(515)
Proceeds from (repayments to) related party	(15,000)	15,000
Net Cash Provided by Financing Activities	(15,515)	67,652	88,090
NET INCREASE (DECREASE) IN CASH	(45,754)	29,917	14,852
Cash balance, beginning of period	60,606	400
Cash balance, ending of period	$ 14,852	$ 30,317	$ 14,852

The cash outflow for the payment of accounts payable from a related party where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth.

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- Definition

Unrestricted cash available for day-to-day operating needs, for an entity that has cash equivalents, but does not aggregate cash equivalents with cash on the balance sheet.

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-Publisher FASB

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-Glossary Cash

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- Definition

The increase (decrease) in cash, excluding cash equivalents, for an entity that has cash equivalents, but does not aggregate cash equivalents with cash on the balance sheet. For example, an entity that aggregates cash equivalents with investments discloses the balance of cash excluding cash equivalents on the balance sheet and the change in cash excluding cash equivalents on the statement of cash flows. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.

+ References

No definition available.

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- Definition

The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.

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- Definition

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

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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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- Definition

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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The net cash inflow or outflow from the proceeds and repayments made on the long-term borrowing from related party where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and such forth. Alternate caption: Proceeds from (Payments for) Advances from Affiliates.

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Gemini Tea Corp. 10-Q