CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) (Unaudited) (USD $)	Common Stock	Additional Paid-in Capital	Deficit accumulated during the development stage	Accumulated Other Comprehensive Income (loss)	Total
Beginning balance, Amount at Feb. 28, 2006	$ 77,000	$ (72,000)	$ (983)	$ 34	$ 4,051
Beginning balance, Shares at Feb. 28, 2006	77,000,000
Common stock issued for cash at $0.000065 per share, Shares	92,400,000
Common stock issued for cash at $0.000065 per share, Amount	92,400	(32,400)			60,000
Foreign currency translation adjustments				2,683	2,683
Ending balance, Amount at Feb. 28, 2007	169,400	(104,400)	(983)	2,717	66,734
Ending balance, Shares at Feb. 28, 2007	169,400,000
Net loss			(52,058)		(52,058)
Foreign currency translation adjustments				350	350
Ending balance, Amount at Feb. 28, 2008	169,400	(104,400)	(53,041)	3,067	15,026
Ending balance, Shares at Feb. 28, 2008	169,400,000
Beginning balance, Amount at Dec. 13, 2005
Common stock issued for cash at $0.000065 per share, Shares	77,000,000
Common stock issued for cash at $0.000065 per share, Amount	77,000	(72,000)			5,000
Net loss			(983)		(983)
Foreign currency translation adjustments				34	34
Ending balance, Amount at Feb. 28, 2006	77,000	(72,000)	(983)	34	4,051
Ending balance, Shares at Feb. 28, 2006	77,000,000
Beginning balance, Amount at Feb. 29, 2008	169,400	(104,400)	(53,041)	3,067	15,026
Beginning balance, Shares at Feb. 29, 2008	169,400,000
Net loss			(75,309)		(75,309)
Foreign currency translation adjustments				5,988	5,988
Ending balance, Amount at Feb. 28, 2009	169,400	(104,400)	(128,350)	9,055	(54,295)
Ending balance, Shares at Feb. 28, 2009	169,400,000
Net loss			(45,238)		(45,238)
Foreign currency translation adjustments				(6,360)	(6,360)
Ending balance, Amount at Feb. 28, 2010	169,400	(104,400)	(173,588)	2,695	(105,893)
Ending balance, Shares at Feb. 28, 2010	169,400,000
Net loss			23,538		23,538
Foreign currency translation adjustments				(2,695)	(2,695)
Ending balance, Amount at Feb. 28, 2011	169,400	(104,400)	(150,050)		(85,050)
Ending balance, Shares at Feb. 28, 2011	169,400,000
Net loss			(54,722)		(54,722)
Ending balance, Amount at Feb. 29, 2012	169,400	(104,400)	(204,772)		(139,772)
Ending balance, Shares at Feb. 29, 2012	169,400,000
Net loss			(40,399)		(40,399)
Ending balance, Amount at Nov. 30, 2012	$ 169,400	$ (104,400)	$ (245,171)		$ (180,171)
Ending balance, Shares at Nov. 30, 2012	169,400,000

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.22)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 130

-Paragraph 10, 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 87-21

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28, 29, 30

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e565-108580

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A7

-Appendix A

Reference 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References+ Details

USA Graphite Inc. 10-Q