Cost of Goods Sold	12 Months Ended	10 Months Ended
Mar. 31, 2012 Studio II Brands, Inc. (Successor)	Feb. 09, 2011 Hippo Lace Limited (Predecessor)
Cost of Goods Sold:
Cost of Goods Sold	NOTE 8 COST OF GOODS SOLD Cost of goods sold consists of finished goods include food and beverage materials and products for catering services sold by company-owned restaurant and the subfranchise annual fee expenses, and exclusive of depreciation expenses shown separately under Note 9 Operating Expenses.	NOTE 7 COST OF GOODS SOLD Cost of goods sold consists of finished goods include food and beverage materials and products for catering services sold by company-owned restaurant and the subfranchise annual fee expenses and exclusive of depreciation expenses shown separately under Note 9 Operating Expenses.

The entire disclosure for other income or other expense items (both operating and nonoperating). Sources of nonoperating income or nonoperating expense that may be disclosed, include amounts earned from dividends, interest on securities, profits (losses) on securities, net and miscellaneous other income or income deductions.

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 5

-Section 03

-Paragraph 3, 6, 7, 9

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.3,6,7,9)

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

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