v2.4.0.8

STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended		62 Months Ended
STATEMENTS OF CASH FLOWS (USD $)	May 31, 2013	May 31, 2012	May 31, 2013
CASH FLOWS USED IN OPERATING ACTIVITIES
Net loss	$ (11,050)	$ (13,404)	$ (142,800)
Changes in operating assets and liabilities:
Accrued interest on line of credit - related party	1,876	783	7,827
Accounts payable and accrued liabilities	8,025	3,252	9,775
Net Cash Used in Operating Activities	(1,149)	(9,369)	(125,198)
CASH FLOWS FROM FINANCING ACTIVITIES
Advance from related party - line of credit	5,000	5,000	65,000
Cash received from sale of common stock			64,500
Net Cash From Financing Activities	5,000	5,000	129,500
NET CHANGE IN CASH	3,851	(4,369)	4,302
CASH - BEGINNING	451	7,865
CASH - ENDING	4,302	3,496	4,302
Supplemental Cash Flow Information:
Cash paid for interest
Cash paid for income taxes

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

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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 a contractual arrangement with the lender, including letter of credit, standby letter of credit and revolving credit arrangements, under which borrowings can be made up to a specific amount at any point in time with either short term or long term maturity that is collateralized (backed by pledge, mortgage or other lien in the entity's assets).

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VIM BEVERAGE, INC. 10-Q