v2.4.0.8

Statements of Operations (Unaudited) (USD $)	3 Months Ended		9 Months Ended
Statements of Operations (Unaudited) (USD $)	Jul. 31, 2014	Jul. 31, 2013	Jul. 31, 2014	Jul. 31, 2013
Statements Of Operations
Revenue
Operating Expenses
Professional fees	914	2,897	12,715	16,791
General and administrative	6,473	16	6,754	64
Total operating expenses	7,387	2,913	19,469	16,855
Loss from Operations	(7,387)	(2,913)	(19,469)	(16,855)
Income Tax Provision
Net loss	$ (7,387)	$ (2,913)	$ (19,469)	$ (16,855)
Net loss per share
- Basic and Diluted	$ 0.00	$ 0.00	$ 0.00	$ 0.00
Weighted average common shares outstanding
- Basic and Diluted	154,800,000	154,800,000	154,800,000	154,800,000

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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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Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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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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Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.

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

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A fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer.

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Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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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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Ultimate Rack, Inc. 10-Q