0001391609-13-000157.txt : 20130318 0001391609-13-000157.hdr.sgml : 20130318 20130318105419 ACCESSION NUMBER: 0001391609-13-000157 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20130131 FILED AS OF DATE: 20130318 DATE AS OF CHANGE: 20130318 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Li-ion Motors Corp. CENTRAL INDEX KEY: 0001141263 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690] IRS NUMBER: 880490890 STATE OF INCORPORATION: NV FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-33391 FILM NUMBER: 13696433 BUSINESS ADDRESS: STREET 1: 4894 LONE MOUNTAIN # 168 CITY: LAS VEGAS STATE: NV ZIP: 89130 BUSINESS PHONE: (702) 940-9940 MAIL ADDRESS: STREET 1: 4894 LONE MOUNTAIN # 168 CITY: LAS VEGAS STATE: NV ZIP: 89130 FORMER COMPANY: FORMER CONFORMED NAME: Li-on Motors Corp. DATE OF NAME CHANGE: 20100317 FORMER COMPANY: FORMER CONFORMED NAME: EV Innovations, Inc. DATE OF NAME CHANGE: 20090417 FORMER COMPANY: FORMER CONFORMED NAME: Hybrid Technologies Inc. DATE OF NAME CHANGE: 20050404 10-Q 1 f10q_terra.htm FORM 10-Q TERRA INVENTIONS CORP.

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-Q

(Mark One)
x	QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the Quarter Ended January 31, 2013
or
o	TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the transition period from to

Commission file number 000-33391

Terra Inventions Corp.

(Formerly Li-ion Motors Corp.)

(Name of Registrant as Specified in Its Charter)

Nevada
(State or Other Jurisdiction
of Incorporation or Organization)

88-0490890
(I.R.S. Employer
Identification No.)

4894 Lone Mountain #168, Las Vegas, Nevada

(Address of Principal Executive Offices)

89130
(Zip Code)

(702) 940-9940
(Issuer’s Telephone Number, Including Area Code)

Securities registered under Section 12(b) of the Exchange Act:
None

Securities registered under Section 12(g) of the Exchange Act:
Common Stock, Par value $0.01 per share

Indicate by check mark whether the issuer: (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. [X] Yes [ ] No

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Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). [X] Yes [ ] No

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a smaller reporting company. (Check One):

Large accelerated filer [ ] Accelerated filer [ ] Non-accelerated filer [ ] Smaller reporting company [X]

(Do not check if a smaller reporting company)

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

[ ] Yes [X] No

On March 11, 2013, there were 39,938,166 shares of common stock outstanding.

		Page No.
PART I. FINANCIAL INFORMATION

ITEM I – Unaudited Financial Statements		3

Balance Sheets as of January 31, 2013 and July 31, 2012 (Unaudited)		4

Consolidated Statements of Operations for the Three and Six Months Ended January 31, 2013 and 2012 (Unaudited)		5

Consolidated Statement of Comprehensive Income (Loss) for the Three and Six Months Ended January 31, 2013 and 2012 (Unaudited)		6

Consolidated Statements of Cash Flows for the Six Months Ended January 31, 2013 and 2012 (Unaudited)		7

Statement of Stockholders Deficiency (Unaudited)		8

Notes to Unaudited Consolidated Financial Statements		9

ITEM 2 - Management's Discussion and Analysis of Financial Condition and Results of Operations.		18

ITEM 3 – Quantitative and Qualitative Disclosures About Market Risk		22

ITEM 4T– Controls and Procedures		22

PART II. OTHER INFORMATION

ITEM 6 - Exhibits		24

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PART I. FINANCIAL INFORMATION

ITEM 1. Financial Statements

Certain information and footnote disclosures required under accounting principles generally accepted in the United States of America have been condensed or omitted from the following consolidated financial statements pursuant to the rules and regulations of the Securities and Exchange Commission. It is suggested that the following consolidated financial statements be read in conjunction with the year-end consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the year ended July 31, 2012. In the opinion of management, all adjustments considered necessary for a fair presentation of the results of operations and financial position have been included and all such adjustments are of a normal recurring nature. The results of operation for the three and six months ended January 31, 2013 and 2012 are not necessarily indicative of the results for the entire fiscal year or for any other period.

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Terra Inventions Corp.
(Formerly Li-ion Motors Corp.)
Consolidated Balance Sheets
(unaudited)

	January 31,			July 31,
	2013			2012
Assets

Current assets:

Cash and cash equivalents	$	14		$	64
Accounts receivable, net of allowance for doubtful accounts of 649,457 and $561,237, respectively		—			—
Notes receivable, net of allowance for doubtful accounts of $1,750,000 and $2,458,602, respectively		—			—
Inventories		1,500			1,500
Building and building improvements, net		—			1,049,146
Other current assets		—			3,190

Total current assets		1,514			1,053,900

Property and equipment, net		4,508			5,785

Deferred patent and trademark costs		38,063			37,413

Total assets	$	44,085		$	1,097,098

Liabilities and Stockholders' Deficiency

Current liabilities:

Accounts payable and accrued expenses	$	1,509,293		$	1,538,060
Current portion of long-term debt		385,256			1,460,189
Customer deposits		102,188			102,188

Total current liabilities		1,996,737			3,100,437

Long-term liabilities:

Long-term debt, less current portion		250,000			250,879

Total liabilities		2,246,737			3,351,316

Commitments and contingencies		—			—

Stockholders' deficiency

Preferred stock, $.001 par value, 5,000,000 shares authorized, 0 issued and outstanding		—			—
Common stock, $.001 par value, 40,000,000 shares authorized, 39,938,166 and 20,642,347 issued
and outstanding at January 31, 2013 and July 31, 2012, respectively.		39,938			20,642
Additional paid-in capital		62,905,729			62,625,225
Accumulated deficit		(65,140,015	)		(64,892,123	)
Accumulated other comprehensive loss		(8,304	)		(7,962	)

Stockholders' deficiency attributable to Terra Inventions Corp.		(2,202,652	)		(2,254,218	)

Non-controlling interests		—			—
Stockholders' deficiency		(2,202,652	)		(2,254,218	)
Total stockholders' deficiency		(2,202,652	)		(2,254,218	)

Total liabilities and stockholders' deficiency	$	44,085		$	1,097,098


See accompanying notes to unaudited consolidated financial statements

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Terra Inventions Corp.
(Formerly Li-ion Motors Corp.)
Consolidated Statements of Operations
(unaudited)

	For the Three Months Ended						For the Six Months Ended
	January 31,						January 31,
	2013			2012			2013			2012
Revenue:
Sales	$	—		$	473,128		$	—		$	476,696
License agreement revenue		—			168,750			—			337,500
Total revenue		—			641,878			—			814,196

Costs and expenses:
Cost of sales		—			257,452			—			258,047
General and administrative		120,954			2,396,441			169,274			2,620,659
(Gain) loss on disposal of property and equipment		(6,467	)		—			5,552			—
Research and development		—			155,785			1,297			411,651

Total costs and expenses		114,487			2,809,678			176,123			3,290,357

Loss from operations		(114,487	)		(2,167,800	)		(176,123	)		(2,476,161	)

Other (expenses) income:
Interest (expense)		(18,897	)		(32,309	)		(41,108	)		(73,842	)
Loss on extinguishment of debt		(119,140	)		—			(119,140	)		—
Other income		43,944			93,060			88,479			155,731

Loss before provision for (benefit from) income taxes		(208,580	)		(2,107,049	)		(247,892	)		(2,394,272	)

Provision for (benefit from) income taxes		—			—			—			—

Net loss		(208,580	)		(2,107,049	)		(247,892	)		(2,394,272	)

Less: net loss attributable to non-controlling interest		—			—			—			—

Net loss attributable to Terra Inventions Corp.	$	(208,580	)	$	(2,107,049	)	$	(247,892	)	$	(2,394,272	)

Loss per share - basic and diluted:
Loss per common share attributable to Terra Inventions Corp. common shareholders	$	(0.02	)	$	(0.10	)	$	(0.01	)	$	(0.12	)

Weighted average number of shares outstanding - basic and diluted		13,704,783			20,642,347			21,399,154			20,642,347


See accompanying notes to unaudited consolidated financial statements

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Terra Inventions Corp.
(Formerly Li-ion Motors Corp.)
Consolidated Statement of Comprehensive Loss
(unaudited)

	For the Three Months Ended						For the Six Months Ended
	January 31,						January 31,
	2013			2012			2013			2012
Net loss	$	(208,580	)	$	(2,107,049	)	$	(247,892	)	$	(2,394,272	)

Other comprehensive income
Currency translation adjustment		(289	)		468			(342	)		511

Comprehensive loss		(208,869	)		(2,106,581	)		(248,234	)		(2,393,761	)

Comprehensive loss attributable to noncontrolling interest		—			—			—			—

Comprehensive loss attributable to Terra Inventions Corp	$	(208,869	)	$	(2,106,581	)	$	(248,234	)	$	(2,393,761	)


See accompanying notes to unaudited consolidated financial statements

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Terra Inventions Corp.
(Formerly Li-ion Motors Corp.)
Consolidated Statements of Cash Flows
(unaudited)

	For the Six Months Ended
	January 31,
	2013			2012
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(247,892	)	$	(2,394,272	)
Adjustments to reconcile net earnings (loss) to net cash utilized by operating activities
Depreciation		1,277			31,716
Loss on disposal of property and equipment, net		5,552			4,687
Provision for doubtful accounts		—			2,167,313
Licensing fees		—			(354,833	)
Non-cash sale of property and equipment		—			139,537
Non-cash sale of inventories		—			255,000
Non-cash sale of electric vehicles					217,000
Loss on extinguishment of debt		119,140			—
Increase (decrease) in cash flows from changes in operating assets and liabilities
Inventories		—			(84,389	)
Prepaid expenses and other current assets		3,190			138,132
Deferred patent and trademark costs		(650	)		(875	)
Bank overdraft		—			806
Accounts payable and accrued expenses		42,491			300,274
Customer deposits		—			(99	)
Deferred revenue		—			(66,000	)
Net cash used in operating activities		(76,892	)		353,997

CASH FLOWS FROM INVESTING ACTIVITIES:
Additions to property and equipment		—			—
Net cash used in investing activities		—			—

CASH FLOWS FROM FINANCING ACTIVITIES:
Advances on notes receivable		—			(54,539	)
Payments received on notes receivable		—			22,984
Proceeds from issuance of debt		77,185			572,462
Payments on debt		—			(900,102	)
Net cash provided by financing activities		77,185			(359,195	)

Effect of exchange rate changes on cash and cash equivalents		(342	)		511

CHANGE IN CASH AND CASH EQUIVALENTS
Net increase (decrease) in cash and cash equivalents		(49	)		(4,687	)
Cash and cash equivalents at beginning of period		64			5,118

Cash and cash equivalents at end of period	$	15		$	431

SUPPLEMENTAL CASH FLOW DISCLOSURES
Cash paid during the period for:
Interest	$	—		$	9,975
Income taxes	$	—		$	—

SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES
Assignment of note receivable with Sky Power Solutions Corp. to Frontline Asset Management debt	$	70,860		$	—
Shares issued for debt	$	299,800		$	—
Property and equipment, inventories and electric vehicles exchanged for payment on debt	$	—		$	611,537

See accompanying notes to unaudited consolidated financial statements

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Terra Inventions Corp.
(Formerly Li-ion Motors Corp.)
Consolidated Statement of Stockholders' Equity (Deficiency)
For the Periods Ended As Noted
(unaudited)

	Number of Common Shares		Common Shares $0.01 Par Value		Additional Paid in Capital			Accumulated Deficit			Accumulated Other Comprehensive Income (Loss)			Treasury Stock at Cost			Non-Controlling Interest		Comprehensive Income (Loss)			Total

Balance - August 1, 2011		642,347	$	642	$	62,645,225		$	(62,580,108	)	$	(9,197	)	$	(20,000	)	$	—	$	—		$	36,562

Common stock issued as collateral on loan released to lender		20,000,000		20,000		(20,000	)		—			—			20,000			—					20,000
Foreign currency translation		—		—		—			—			1,235			—			—		1,235			1,235
Net earnings		—		—		—			(2,312,015	)		—			—			—		(2,312,015	)		(2,312,015	)
Comprehensive income																			$	(2,310,780	)		—
Balance - July 31, 2012		20,642,347		20,642		62,625,225			(64,892,123	)		(7,962	)		—			—					(2,254,218	)

Common stock issued on conversion of debt		19,295,819		19,296		280,504			—			—			—			—					299,800
Foreign currency translation		—		—		—			—			(342	)		—			—		(342	)		(342	)
Net earnings		—		—		—			(247,892	)		—			—			—		(247,892	)		(247,892	)
Comprehensive income				—											—				$	(248,234	)		—
Balance - January 31, 2013		39,938,166	$	39,938	$	62,905,729		$	(65,140,015	)	$	(8,304	)	$	—		$	—				$	(2,202,652	)


See accompanying notes to unaudited consolidated financial statements

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Terra Inventions Corp.

(Formerly Li-ion Motors Corp.)

Notes to Unaudited Consolidated Financial Statements

January 31, 2013

Note 1. Financial Statement Presentation

History and Nature of Business

Li-ion Motors Corp. was incorporated under the laws of the State of Nevada on April 12, 2000. On November 30, 2012, Li-ion Motors merged with its wholly owned subsidiary, Terra Inventions, Corp. (the “Company” or “Terra”) and as a result of the merger the name of the Company was changed. The name Terra was effective for trading purposes on December 21, 2012. The Company is currently pursuing the development and marketing of electric powered vehicles and products based on the advanced lithium battery technology it has developed.

Effective April 15, 2008, the Company entered into a License Agreement (“License Agreement”) with Sky Power Solutions, now Clean Enviro Tech Corp. (“CET”), CET providing for their license to CET of their patent applications and technologies for rechargeable lithium ion batteries for electric vehicles and other applications (“Licensed Products”). Under the License Agreement, the Company has the right to purchase their requirements of lithium ion batteries from CET, and their requirements of lithium ion batteries shall be supplied by CET in preference to, and on a priority basis as compared with, supply and delivery arrangements in effect for other customers of CET. The Company’s cost for lithium ion batteries purchased from CET shall be CET’s actual manufacturing costs for such batteries for the fiscal quarter of CET in which the Company’s purchase takes place. On May 25, 2010, the license agreement was amended to reflect Clean Enviro Tech’s territory would only be the United States and US possessions and territories and we can license to other companies in other parts of the world. The Company issued a license to a firm for the rights in Canada in 2010.

Under the terms of the license agreement, CET had agreed to invest a minimum of $1,500,000 in each of the following two years(2009 and 2010)in development of the technology for the Licensed Products. To date, CET has not met the minimum requirements in the development of technology, and therefore, is not in compliance with its obligations under this covenant of the license agreement. The Company has advised CET that it will not give notice of default against them for their failure to comply with this covenant over the term of the License Agreement.

Effective May 28, 2010, the Company entered into a ten year license agreement with Lithium Electric Vehicle Corp. (“LEVC”) providing for the Company to license to LEVC certain of the Company’s patent applications and technologies for electric vehicles and other applications. The purpose of the licensee is to expand sales of the Company’s current line of products by the manufacture and sale of such products in Canada, which is LEVC’s exclusive territory under the license agreement.

The license agreement consists of an annual fee of $500,000 for ten years and an additional $1,750,000 based on a valuation report prepared by an independent third party. LEVC is required to pay $1 million of the license fee during year one for the initial two years and $500,000 each additional year. The Company has received $732,666 from LEVC with a balance due of $267,334 as of July 31, 2012, which is now delinquent. The Company has reflected the delinquent amount due from LEVC in its accounts receivable and has established a reserve for doubtful accounts for the entire amount.

The note of $1,750,000 has been reflected on the books of the Company. Due to LEVC having no assets to secure the note, the Company has recorded a reserve for doubtful accounts for the entire note amount of $1,750,000.

As of February 19, 2013 Terra Inventions Corp and Lithium Electric Vehicle Corp. signed an amended License Agreement. Both parties have agreed that, (1) Terra Inventions will own 49% of LEVC in exchange for the balance of any funds due to Terra in connection with the license agreement. (2) LEVC intends to further develop Terra’s technology in Canada. In exchange for this agreement Terra will have full access to these developments made by LEVC for Terra’s use, including further development in the United States. (3) LEVC will retain ownership of further developments only. (4) Terra and LEVC also agree that LEVC will be doing R & D and develop free energy technology and wind turbine technology to achieve higher efficiency for electric vehicles. By Terra providing the platform, technology and BMS system for electric vehicles to LEVC, LEVC will also allow Terra to further develop these technologies in the United States. (5) Both parties understand that LEVC will own these technologies accept for rights hereby granted to Terra for the USA.

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Basis of Presentation

Going Concern

The Company’s financial statements for the six months ended January 31, 2013, have been prepared on a going concern basis which contemplates the realization of assets and settlement of liabilities and commitments in the normal course of business. The Company did not have any cash revenue from vehicle sales in the six months ended January 31, 2013. Management recognized that the Company’s continued existence is dependent upon its ability to obtain needed working capital through additional equity and/or debt financing and revenue to cover expenses, as the Company continues to incur losses from operations.

Since its incorporation, the Company financed its operations through advances and loans from its controlling shareholders. The Company expects to finance operations through the sale of equity or other investments as well as continued advances from shareholders for the foreseeable future, as the Company does not expect to receive significant revenue from vehicle sales until the required certifications have been received. There is no guarantee that the Company will be successful in arranging financing on acceptable terms.

The Company’s facility in Mooresville, North Carolina was financed through Bayview Loan Servicing, LLC (“Bayview”). Frontline Asset Management, Inc. (“Frontline”), had a second lien on the property. Li-ion became delinquent with the mortgage payments, and, following a prior foreclosure filing and new agreement as to payments under the mortgage, on July 12, 2012, Bayview refiled a notice of hearing on foreclosure on its deed of trust and security agreement for a hearing on August 21, 2012, the outstanding amount of the loan at July 31, 2012 being $946,279. A similar notice of foreclosure pursuant to the Frontline deed of trust was filed by the Trustee with the same court on July 25, 2012, noticing a hearing for August 22, 2012, the amended notice of default in the amount of $660,546 having been given on July 23, 2012. The Trustee for Frontline also filed on July 25, 2012, a notice of foreclosure and sale to take place on August 22, 2012. The Trustee under the Bayview deed of trust on August 21, 2012, filed its notice of foreclosure and sale to take place on September 18, 2012, of the real and personal property securing the deed of trust. On September 14, 2012, the sale of the property pursuant to the Frontline August 22, 2012 foreclosure and sale was completed, and Frontline assigned its rights to its foreclosure bid to A&S Holdings Inc., a related holding company, subject to the rights of Bayview, as the holder of the first mortgage on the property.

As of the filing of this Report, the Company does not have any substantive plan on where its facilities will be or how it will continue the manufacturing process of its electric vehicles.

The Company’s ability to raise additional capital is affected by trends and uncertainties beyond its control. The Company does not currently have any arrangements for financing and it may not be able to find such financing if required. Obtaining additional financing would be subject to a number of factors, including investor sentiment. Market factors may make the timing, amount, terms or conditions of additional financing unavailable to it. These uncertainties raise substantial doubt about the ability of the Company to continue as a going concern. The accompanying financial statements do not include adjustments that might result from the outcome of these uncertainties. The Company has reduced the workforce to a few consultants, even if financing is obtained qualified engineers and technicians that would need to be hired may not be readily available.

Common Stock

On December 13, 2011, the Board of Directors unanimously approved an amendment to the Company’s Articles of Incorporation to decrease the authorized number of shares of common stock from 300 million shares, par value $.001 per share, to 60 million shares, par value $.001 per share. The Company filed the amendment with the Secretary of State of Nevada on December 14, 2011.

Effective January 26, 2012, the Financial Industry Regulatory Authority (“FINRA”) approved a one-for-five reverse split of the common stock.

Our Board of Directors unanimously approved an amendment to our Articles of Incorporation to increase the authorized number of shares of common stock from 60,000,000 shares, par value $.001 per share, to 400,000,000 shares, par value $.001 per share, on July 20, 2012. On the same date we received the written consent from shareholders of our company holding a majority (75.69%) of the outstanding shares of our common stock. We filed the amendment with the Secretary of State of Nevada on August 30, 2012, and the amendment was effective on that date.

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Our Board of Directors unanimously approved an amendment to our Articles of Incorporation to decrease the authorized number of shares of common stock from 400,000,000 shares, par value $.001 per share, to 40,000,000 shares, par value $.001 per share, on November 29, 2012. On the same date we received the written consent from shareholders of our company holding a majority (75.69%) of the outstanding shares of our common stock. We filed the amendment with the Secretary of State of Nevada on November 29, 2012, and the amendment was effective on that date.

Effective December 31, 2012, FINRA approved a one-for-ten reverse split of the common stock. All share and per share amounts have been restated to reflect the one-for-ten reverse stock split.

All shares and per share information has been revised to give retroactive effect to the reverse stock splits.

Note 2. Summary of Significant Accounting Policies

The Company’s significant accounting policies are summarized in Note 1 of the Company’s Annual Report on Form 10-K for the year ended July 31, 2012. There were no significant changes to these accounting policies during the three months ended January 31, 2013 and the Company does not expect that the adoption of other recent accounting pronouncements will have a material impact on its financial statements.

Note 3. Fair Value Measurements

The Company utilizes the accounting guidance for fair value measurements and disclosures for all financial assets and liabilities and nonfinancial assets and liabilities that are recognized or disclosed at fair value in the consolidated financial statements on a recurring basis or on a nonrecurring basis during the reporting period. The fair value is an exit price, representing the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants based upon the best use of the asset or liability at the measurement date. The Company utilizes market data or assumptions that market participants would use in pricing the asset or liability. The accounting guidance establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. These tiers are defined as follows:

Level 1 - Observable inputs such as quoted market prices in active markets

Level 2 - Inputs other than quoted prices in active markets that are either directly or indirectly observable

Level 3 - Unobservable inputs about which little or no market data exists, therefore requiring an entity to develop its own assumptions.

As of January 31, 2013, the Company held certain financial assets that are measured at fair value on a recurring basis. These consisted of cash and cash equivalents. The fair values of the cash and cash equivalents is determined based on quoted market prices in public markets and is categorized as Level 1. The Company does not have any financial assets measured at fair value on a recurring basis as Level 3 and there were no transfers in or out of Level 1, Level 2 or Level 3 during the six months ended January 31, 2013, and 2012.

The following table sets forth by level, within the fair value hierarchy, the Company’s financial assets accounted for at fair value on a recurring basis as of January 31, 2013, and July 31, 2012.

			Assets at Fair Value Using
			Quoted Prices in Activated Markets for Identical Assets		Significant Other Observable Inputs		Significant Observable Inputs
	Total		(Level 1)		(Level 2)		(Level 2)
January 31, 2013
Cash and cash equivalents	$	14	$	14	$	—	$	—

July 31, 2012
Cash and cash equivalents	$	64	$	64	$	—	$	—

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Note 4. Notes Receivable

As of July 31, 2012, the Company had a note receivable balance with CET of $708,602. On October 2, 2012 the Company sold its interest in the receivable to Frontline Asset Management (“Frontline”) for $0.10 on the dollar which reduced the Company’s debt with Frontline to $70,786. The entire note receivable had previously been reserved for in its entirety; therefore, we had a $70,786 credit in our bad debt expense which is included in the general and administrative expenses on the Company’s consolidated statement of operations for the six months ended January 31, 2013.

During the six months ended January 31, 2013, the Company advanced $0 and $0 was repaid by CET. During the six months ended January 31, 2012 the Company advanced CET $54,539 of which $22,984 was repaid. As of January 31, 2013 and July 31, 2012, an allowance for doubtful accounts in the amount of $0 and $708,602, respectively, was recorded against the note receivable, reducing the amount to $0.

On November 26, 2010, LEVC issued the Company a Secured Promissory Note (“LEVC Note”) in the amount of $1,750,000 in accordance with the license agreement. The LEVC Note bears interest at ten (10%) percent per annum on the outstanding amount of the loan and shall accrue for the first 12 months during which the outstanding amount, or any portion thereof is outstanding. Commencing for the first month following the first year and for all subsequent months during which any portion of the amount is outstanding, LEVC shall make monthly interest payments in arrears on the first day of the month following the month for which the interest payment is made on the outstanding amount of the LEVC Note, including any accrued unpaid interest thereon. The outstanding amount and any accrued but unpaid interest thereon shall be repaid in full by LEVC within sixty (60) days of receiving written demand for repayment by the Company. LEVC shall have the right to repay the LEVC Note in whole or in part, at any time without notice, bonus or penalty. The LEVC Note is secured by LEVC’s (1) inventory; (2) equipment, other than inventory; (3) receivables; and (4) all other property, including leasehold interests, chattel paper, documents of title, securities, instruments, money and intangibles. In addition, the LEVC Note includes a conversion right in which the Company can convert the LEVC Note if LEVC should begin trading on the TSX Venture Exchange. The conversion clause stipulates that the LEVC Note will be converted at a price the greater of fifteen cents ($0.15) per share or ninety percent (90%) of the average ten (10) day trading price and if the conversion of the LEVC Note results in a fractional share, LEVC shall, in lieu of issuing such fractional share, pay to the Company an amount equal to the conversion value of the fractional share.

LEVC is currently attempting to complete a public registration in Germany. The Company has the option, upon the completion of the registration, of converting the note into LEVC common stock. Due to the uncertainty of LEVC’s ability to complete the public registration in Germany and with LEVC having no assets to secure the note, the Company has recorded a reserve for doubtful accounts for the entire note amount of $1,750,000.

The Company recognized interest income of $88,645 and $88,219, none of which has been received, in accordance to the terms of the LEVC Note for the six months ended January 31, 2013 and January 31, 2012, respectively. The Company has reflected the amount due from LEVC in its accounts receivable and has established a reserve for doubtful accounts for the entire amount and is included in general and administrative expenses on the Company’s consolidated statement of operations.

Note 5. Inventories

Inventories consist of the following:

	January 31,		July 31,
	2013		2012
Finished Goods	$	1,500	$	1,500
	$	1,500	$	1,500

Raw materials, work in progress and finished goods for the quarter ended January 31, 2013, and year ended July 31, 2012, are related to the Company’s planned sales of electric powered vehicles.

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Note 6. Property and Equipment

Property and equipment consist of:

	January 31,			July 31,
	2013			2012
Building and Improvements	$	—		$	552,276
Equipment and Furniture and Fixtures		4,827			4,827
Vehicles		66,429			66,429
Land		—			700,000
		71,256			1,323,532

Less Accumulated Depreciation		(66,748	)		(268,601	)
Net Property and Equipment	$	4,508		$	1,054,931

Depreciation expense for the three months ended January 31, 2013 and 2012, was $639 and $8,643, respectively. Depreciation expense for the six months ended January 31, 2013 and 2012, was $1,277 and $31,716, respectively, and is included in general and administrative expenses on the Company’s consolidated statement of operations.

On September 14, 2012, the sale of the property pursuant to the Frontline August 22, 2012 foreclosure and sale was completed. Due to the foreclosure of the property and the loss of rights to the facility, the Company wrote-off the building and its improvements, which caused a loss of $5,552 and is reflected on the Company’s consolidated statement of operations.

Note 7. Other Current Assets

	January 31,		July 31,
	2013		2012

Deposits	$	—	$	3,190

Total	$	—	$	3,190

Note 8. Accounts Payable and Accrued Expenses

Accounts payable, accrued expenses and other current liabilities at January 31, 2012 and July 31, 2011 consisted of:

	January 31,		July 31,
	2012		2012

Accounts Payable	$	310,532	$	291,156
Accounts Payable - Related Parties		10,177		4,682
Wages, Paid Leave and Payroll Related Taxes		998,235		948,410
Accrued Interest		34,428		120,067
Legal Settlements		152,976		152,976
Other		2,945		20,769

Total	$	1,509,293	$	1,538,060

Accounts payable due to related parties are reimbursable general and administrative expenses paid by the Company’s President.

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Note 9. Long-Term Debt

Long-term debt consists of:

	January 31,			July 31,
	2013			2012
5% Note payable to Bayview Loan Servicing, LLC, payable in monthly installments of $5,433 including interest, collateralized by real property. Due to foreclosure of the building, the entire balance has been eliminated. (1)	$	—		$	946,279

12% Note payable to Frontline Asset Management, payable in monthly installments of interest only, due in full on March 1, 2013 (2)		378,959			508,492

48.956% Note payable to Amicus Funding Group, LLC, payable in monthly installments of approximately $467, collateralized by real property due in full on September 1, 2013 (3)		6,297			6,297

10% Note payable to Cameo Properties, LLC payable in monthly installments of interest only, due in full on December 27, 2014 (4)		250,000			250,000

		635,256			1,711,068
Less Current Portion		(385,256	)		(1,460,189	)
	$	250,000		$	250,879

Principal maturities for long-term debt are as follows for the second quarters ended January 31:

2013	$	385,256
2014		250,000
2015		—
2016		—
2017		—
Thereafter		—
	$	635,256

(1) In November 2007, the Company refinanced the first mortgage loan on its Mooresville, North Carolina building (the “property”) with Bayview. On July 25, 2012, Frontline, the junior lien holder noticed a foreclosure hearing and sale to take place on August 22, 2012, and the sale of the property to an assignee of Frontline, which was the only bidder, was completed on September 14, 2012. The Company debt to Bayview was reduced to zero upon the completion of the sale.

(2) On February 26, 2010, the Company entered into a loan agreement with Frontline. The loan provides for payments to the Company of $2,000,000 with interest at a fixed annual rate of 12%. On March 1, 2012, an Addendum to the original Promissory Note, dated February 26, 2010, was entered into which amended the term of the note to provide for interest only payments, due on the last day of every month until maturity date March 30, 2013, when all principal and accrued interest shall be due and payable. On April 11, 2011, Frontline assigned $850,279 of its debt to Windsor Capital, Inc. (“Windsor”). On April 19, 2011, Frontline partially assigned $437,309 to Kisumu S.A. (“Kisumu”) and Kisumu immediately converted the assigned note for 1,041,212 shares of Common Stock at a fair value price of $0.42 per share. On April 19, 2011, Frontline assigned $420,000 to Eurolink Corporation (“Eurolink”) and Eurolink immediately converted the assigned note for 1,000,000 shares of Common Stock at a fair value price of $0.42 per share. On December 27, 2011, Frontline purchased two electric vehicles for $255,000. On the same day Frontline assigned $250,000 to Cameo Properties, LLC. On April 26, 2012, the Company assigned $112,500 of its note receivable with CET to Frontline which reduced the balance due to Frontline by

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$112,500. On September 13, 2012, Frontline converted $39,000 of accrued interest for 1,300,000 shares of Common Stock at a discounted value price of $0.30 per share. On October 2, 2012, Frontline purchased our receivable with CET at $0.10 on the dollar for $70,786, which reduced the Company’s accrued interest by $43,726 and debt by $27,060. On October 2, 2012, Frontline converted $12,180 for 1,450,000 shares of Common Stock at a discounted value price of $0.0084 per share. On November 13, 2012, Frontline partially assigned $17,280 to Kisumu and Kisumu immediately converted the assigned note for 3,200,000 shares of Common Stock at a discounted value price of $0.0054 per share. On December 26, 2012, Frontline partially assigned $112,200 to Kisumu and Kisumu converted the assigned note for 18,700,000 shares of Common Stock at a discounted price of $0.006 per share.

Loans under the Frontline loan agreement are secured by a junior deed of trust on the Company’s property located at 158 Rolling Hill Road, Mooresville, North Carolina. On August 22, 2012, the foreclosure by Frontline of the property took place, pursuant to a notice of foreclosure and sale dated July 25, 2012, and the foreclosure sale to an assignee of Frontline, which was the only bidder, was completed on September 14, 2012. Frontline received $50,000 upon the sale of the foreclosed property and this amount reduced the debt to Frontline.

Interest expense for the three months ended January 31, 2013 and 2012, was $12,135 and $15,244, respectively . Interest expense for the six months ended January 31, 2013 and 2012, was $27,423 and $32,904, respectively.

(3) On March 11, 2011, the Company financed $7,992 for office equipment with Amicus Funding Group, LLC (“Amicus”) and monthly payments including interest of 48.956% are approximately $477. During the three months ended January 31, 2013 and 2012, the Company repaid $0 and $380, respectively. During the six months ended January 31, 2013 and 2012, the Company repaid $0 and $895, respectively. The Company is in default on this note.

Interest expense for the three months ended January 31, 2013 and 2012, was $461 and $819, respectively. Interest expense for the six months ended January 31, 2013 and 2012, was $1,028 and $1,703, respectively.

(4) The Company entered into a Loan Agreement, dated as of July 14, 2011, with Cameo Properties LLC (“Cameo”) and was amended on October 14, 2011 (the “Amended Loan Agreement”). Each Note issued under the Amended Loan Agreement is due three years from the date of its issuance. The Amended Loan Agreement provides for loans to the Company of up to $750,000 (the “Loan”), with a minimum initial loan of $250,000 within 60 days of the date of the Loan Agreement, and up to an additional $500,000 within the first year and a half from execution of the Amended Loan Agreement. This is not a revolving facility, and any principal repaid by the Company will not be available for additional advances to the Company under the Amended Loan Agreement. The Company cannot, without the Lender’s consent, prepay all or part of the Loan. The notes evidencing the installments of the loans bear interest payable monthly in arrears at the rate of 10% per annum, and mature and are due and payable three years from the date of issuance. On December 27, 2011, Frontline assigned $250,000 of its receivable to Cameo.

Interest expense for the three months ended January 31, 2013 and 2012, was $6,301 and $2,937, respectively. Interest expense for the six months ended January 31, 2013 and 2012, was $12,603 and $2,937, respectively.

Note 10. Stockholders’ Equity (Deficiency)

On July 14, 2011, the Company entered into a Loan Agreement with Cameo Properties LLC (“Cameo”). The loans under the Loan Agreement are secured, over the life of the loan, by 20 million shares of our common stock. If the Company should default on the loan, Cameo will retain all of the 20 million shares of common stock. In the event of a reverse stock split or combination of shares, the number of shares of common stock constituting the Share Collateral will, immediately following such reverse stock split or combination of shares, be increased by a new issuance of common stock of the Company to that number of shares constituting the Share Collateral immediately prior to such reverse stock split or combination of shares. The certificates representing any share dividends that the Company pays during the term of the Loan with respect to the Shares being held in escrow shall be credited and delivered to the Lender and held by the Lender pursuant to the terms of the Loan Agreement.

Effective January 26, 2012, the Securities and Exchange Commission approved a one-for-five reverse split of the common stock. Pursuant to the anti-dilution provisions in the Cameo Properties loan agreement the Company issued 16,000,000 shares to Cameo Properties, so they again held 20,00,000 post reverse stock split shares.

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Effective December 31, 2012, the Securities and Exchange Commission approved a one-for-ten reverse split of the common stock. Pursuant to the anti-dilution provisions in the Cameo Properties loan agreement the Company issued 18,000,000 shares to Cameo Properties, so they again held 20,00,000 post reverse stock split shares.

On September 13, 2012, Frontline converted $39,000 of accrued interest for 1,300,000 shares of Common Stock at a discounted value price of $0.30 per share. The Company recorded a loss on extinguishment of debt in the amount of $26,000 in connection with the conversion.

On October 2, 2012, Frontline converted $12,180 for 1,450,000 shares of Common Stock at a discounted value price of $0.0084 per share. The Company recorded a loss on extinguishment of debt in the amount of $5,220 in connection with the conversion.

On November 13, 2012, Frontline partially assigned $17,280 to Kisumu and Kisumu immediately converted the assigned note for 3,200,000 shares of Common Stock at a discounted value price of $0.0054 per share. The Company recorded a loss on extinguishment of debt in the amount of $13,120 in connection with the conversion.

On December 26, 2012, Frontline partially assigned $112,200 to Kisumu and Kisumu converted the assigned note for 18,700,000 shares of Common Stock at a discounted price of $0.006 per share. The Company recorded a loss on extinguishment of debt in the amount of $74,800 in connection with the conversion.

Changes to Authorized Common Stock

On June 24, 2011, the Board of Directors unanimously approved an amendment to the Articles of Incorporation to increase the authorized number of shares of common stock from 100 million shares, par value $.001 per share, to 300 million shares, par value $.001 per share. The Company filed the amendment with the Secretary of State of Nevada on August 10, 2011, after mailing a Definitive Information Statement to the Company’s stockholders and the amendment was effective August 10, 2011.

On December 13, 2011, the Board of Directors unanimously approved an amendment to the Company’s Articles of Incorporation to change the authorized number of shares of common stock from 300 million shares, par value $.001 per share, to 60 million shares, par value $.001 per share, and to effect a reverse split in the outstanding common stock in the same ratio. The Company filed the amendment with the Secretary of State of Nevada on December 14, 2011.

On November 29, 2012, our Board of Directors unanimously approved an amendment to our Articles of Incorporation to increase the authorized number of shares of common stock from 400,000,000 shares, par value $.001 per share, to 40,000,000 shares, par value $.001 per share. On the same day we received the written consent from shareholders of our company holding a majority (75.69%) of the outstanding shares of our common stock. We filed the amendment with the Secretary of State of Nevada on November 29, 2012, and the amendment was effective on that date.

Note 11. Net Earnings (Loss) Per Common Share

The following table sets forth the reconciliation of the basic and diluted net earnings (loss) per common share computations for the three months ended January 31, 2013 and 2012.

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	Three Months Ended						Six Months Ended
	January 31,						January 31,
	2013			2012			2012			2011
Basic and Diluted Earnings (Loss) Per Share
Net Earnings (Loss) Ascribed to Common Shareholders - Basic and Diluted	$	(208,580	)	$	(2,107,049	)	$	(247,892	)	$	(2,394,272	)
Weighted Average Shares Outstanding - Basic and Diluted		13,704,783			20,642,347			21,399,154			20,642,347

Basic and Diluted Net Earnings (Loss) Per Common Share	$	(0.02	)	$	(0.10	)	$	(0.01	)	$	(0.12	)

Net loss per common share for the six months ended January 31, 2012, has been revised. All share and per share amounts have been restated to reflect the one-for-five reverse stock split as discussed in Note 10.

The amounts previously reported for the three months ended January 31, 2011, were as follows:

	Three Months Ended			Six Months Ended
	January 31, 2012			January 31, 2012
Basic and Diluted Loss Per Common Share	$	(0.33	)	$	(0.37	)

Weighted Average Number of Shares
Outstanding -Basic and Diluted		6,418,322			6,418,322

Note 12. Share Based Compensation

The Company records compensation expense in its consolidated statement of operations related to employee stock-based options and awards in accordance with FASB ASC 718, “Compensation”, and (“ASC 718”).

The Company recognizes the cost of all employee stock options on a straight-line attribution basis over their respective contractual terms, net of estimated forfeitures. The Company has selected the modified prospective method of transition.

Stock Option Plan

As of January 31, 2013, there are no shares of common stock remaining and available for issuance under the stock option plans.

Note 13. Income Taxes

The Company adopted the provisions of ASC 740, “Income Taxes” (“ASC 74”) on August 1, 2007. The implementation of ASC 740 did not impact the total amount of the Company’s liabilities for uncertain tax position.

The Company recorded no provisions for income taxes for the six months ended January 31, 2013 and 2012.

Note 14. Commitments and Contingencies

Legal Proceedings

The Company is currently involved in various claims and legal proceedings. Quarterly, the Company reviews the status of each significant matter and assesses its potential financial exposure and if the potential loss from any claim or legal proceeding is considered probable and the amount can be reasonably estimated, the Company accrues a liability for the estimated loss.

Caudle & Spears has obtained a default judgment against the Company in Meckenberg County, North Carolina, General Court, in the amount of $17,686. This law firm represented us in our litigation against Martin Koebler, a former employee, whom we successfully sued for return of Company property and other damages. The Company is in settlement negotiations with Caudle & Spears, since its judgment against Martin Koebler is still in the collection process. A payment agreement has been reached in the amount of $2,500 per month with no interest until paid. The Company is not current with its payment arrangements and has a balance of $4,263 still due.

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Internal Revenue Service (“IRS”) served the Company with a tax lien dated March 3, 2010 in the total amount of $251,928. Third quarter 2009 taxes are approximately $117,000, which are included in total due. The Company has been served with an additional tax lien dated January 19, 2011, in the amount of $2,925. The Company had a payment plan in place with IRS; however, the Company is arrears in payments as of July 31, 2012. Management is working with the local IRS office to try and revise the payment agreement. The balance due on the most recent statement from the IRS is $566,071.

Tallman Hudders & Sorrentino has obtained a judgment in Lehigh County, Pennsylvania, on behalf of their client Javad Hajihadian, an individual. Mr. Hajihadian had ordered and paid for, the first super car to be produced by Li-ion Motors in November 2008. The car was in the design stage when it was ordered. Mr. Hajihadian’s attorney subsequently contacted the Company to cancel his contract and have his payment refunded. The parties had reached a settlement agreement and the payment was being refunded with interest. The settlement agreement was for $102,500 and stipulated monthly payments of $10,250 commencing in July 2010. Payments were made through November 2010, totaling $51,250, leaving a balance of five payments or $51,250 still due; which is reflected on the Company’s balance sheet under current liabilities. The Company became delinquent and Mr. Hajihadian proceeded with litigation and on February 4, 2011, a judgment was issued in his favor for $51,750.

The Company’s facility in Mooresville, North Carolina was financed through Bayview and Frontline, which had a second lien on the property. Li-ion became delinquent with the mortgage payments, and, following a prior foreclosure filing and new agreement as to payments under the mortgage, on July 12, 2012, Bayview refiled a notice of hearing on foreclosure on its deed of trust and security agreement for a hearing on August 21, 2012, the outstanding amount of the loan at July 31, 2012 being $946,279. A similar notice of foreclosure pursuant to the Frontline deed of trust was filed by the Trustee with the same court on July 25, 2012, noticing a hearing for August 22, 2012, with an amended notice of default, the amount of $508,492 being outstanding under the loan as of July 31, 2012. The Trustee for Frontline also filed on July 25, 2012, a notice of foreclosure and sale to take place on August 22, 2012. The Trustee under the Bayview deed of trust on August 21, 2012, filed its notice of foreclosure and sale to take place on September 18, 2012, of the real and personal property securing the deed of trust. On September 14, 2012, the sale of the property pursuant to the Frontline August 22, 2012 foreclosure and sale was completed, and Frontline assigned its rights to its foreclosure bid to A&S Holdings Inc., subject to the rights of Bayview, as the holder of the first mortgage on the property.

Fine Mobile and Li-ion Motors entered into a confession of judgment in relation to X-Prize winnings. The parties agreed to a payment arrangement of $10,000 per month for a period of eight (8) months. If a default were to occur, the debtor would then be entitled to exercise confession of judgment in the amount of $120,000 without further delay. The initial payment was wired on December 15, 2011; however, the Company was unable to make any additional payments. On June 18, 2012 Fine Mobile executed the judgment with the Iredell County Sheriff’s Office and on July 2, 2012, the Sherriff took possession of the building located at 158 Rolling Hill Road, Mooresville, NC, seizing all remaining assets.

ITEM 2. Management's Discussion and Analysis of Financial Condition and Results of Operations.

Forward Looking Statements

This quarterly report contains forward-looking statements that involve risks and uncertainties. We use words such as anticipate, believe, plan, expect, future, intend and similar expressions to identify such forward-looking statements. You should not place too much reliance on these forward-looking statements. Our actual results are likely to differ materially from those anticipated in these forward-looking statements for many reasons, including the risks faced by us described in this section.

Results of Operations for the Three and Six months Ended January 31, 2013

Electric Vehicle Operations

Sales of our electric powered vehicles for the three months ended January 31, 2013 and 2012 were $0 and $472,000, respectively. Vehicle parts sold during the three months ended January 31, 2013 and 2012 were $0 and $1,128, respectively.

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Sales of our electric powered vehicles for the six months ended January 31, 2013 and 2012 were $0 and $472,000, respectively. Vehicle parts sold during the six months ended January 31, 2013 and 2012 were $0 and $4,696, respectively.

With the licenses of our lithium battery and electric vehicle technology described below, we are concentrating on sales of our vehicles.

Clean Enviro Tech Corp. License Agreement

We entered into a License Agreement (“Clean Enviro Tech License Agreement”) with Clean Enviro Tech Corp. (formerly Sky Power Solutions) in April 2008, providing for our license to Clean Enviro Tech Corp. (“CET”) of our patent applications and technologies for rechargeable lithium ion batteries for hybrid vehicles and other applications (“Licensed Products”). Under the CET License Agreement, we have the right to purchase our requirements of lithium ion batteries from CET, and our requirements of lithium ion batteries shall be supplied by CET in preference to, and on a priority basis as compared with, supply and delivery arrangements in effect for other customers of CET. Our cost for lithium ion batteries purchased from CET shall be CET’s actual manufacturing costs for such batteries for the fiscal quarter of CET in which our purchase takes place. On May 25, 2010, the CET License Agreement was amended to reflect CET’s territory would be the United States, U.S. possessions and territories only, and the Company can license other companies in other parts of the world.

CET agreed to invest a minimum of $1,500,000 in 2008 and 2009, in development of the technology for the Licensed Products. To date, CET has not met the minimum requirements in the development of technology, and therefore, is not in compliance with its obligations under this covenant of the license agreement. The Company has advised CET that it will not give notice of default against them for their failure to comply with this covenant over the term of the License Agreement.

On May 25, 2010 the CET License Agreement was amended to limiting the license granted to CET to only the United States, permitting Terra to grant other licenses to companies in other parts of the world.

Lithium Electric Vehicle Corp. License Agreement

Effective May 28, 2010, the Company entered into a ten year license agreement with Lithium Electric Vehicle Corp. (“LEVC”) providing for the Company to license to LEVC certain Company patent applications and technologies for electric vehicles and other applications. The purpose of the licensee is to expand sales of the Company’s line of products by the manufacture and sale of such products in Canada, which is LEVC’s exclusive territory under the license agreement.

The Company is still in discussions with LEVC regarding the delinquency.

The note of $1,750,000 has been reflected on the books of the Company and due to LEVC having no assets to secure the note; the Company has recorded a reserve for doubtful accounts for the entire note amount of $1,750,000.

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Cost of Sales

Cost of sales as a percentage of net vehicle sales for the three months ended January 31, 2013 was 0% compared to approximately 54% during the same period in 2012. Cost of sales as a percentage of net vehicle sales for the six months ended January 31, 2013 was 0% compared to approximately 54% during the same period in 2012. Based on our historical review of costs, we expect that cost of sales in the future will remain in line on a percentage basis with our historic level of approximately 20%. As sales volumes and prices increase, costs should then reduce as a percentage of sales.

General and Administrative Expenses

General and administrative (“SG&A”) expenses decreased to $120,954 for the three months ended January 31, 2013, as compared to $2,396,441 during the same period in 2012. The decrease was attributable to a reduction in: (1) bad debt expense of $2,191,070; (2) payroll related expenses of $64,472; and (3) other various expenses of $19,945.

SG&A expenses decreased to $169,274 for the six months ended January 31, 2013, as compared to $2,620,659 during the same period in 2012. The decrease was attributable to a reduction in: (1) bad debt expense of $2,238,173; (2) payroll related expenses of $63,915; (3) depreciation expense of $30,438; (4) penalties of $29,084; (5) financing related expenditure of $25,000; (6) director fees of $21,000 and (6) other various expenses of $43,775.

Of all SG&A expenses the Company incurred during the first six months of 2013, the majority were charges that are expected to be recurring.

Research and Development Expenses

No set amount has been set aside for research and development (“R&D”), however, all projects and purchases require approval prior to initiation. Salaries, payroll taxes, and benefits expensed to R&D for the three months ended January 31, 2013 and January 31, 2012, amounted to $0 and $151,013, respectively. Parts and supplies expensed to R&D was $0 and $4,772 for the three months ended January 31, 2013 and 2012, respectively.

Salaries, payroll taxes, and benefits expensed to R&D for the six months ended January 31, 2013 and January 31, 2012, amounted to $0 and $399,819, respectively. Parts and supplies expensed to R&D was $1,297 and $11,832 for the six months ended January 31, 2013 and 2012, respectively.

We expect that research and development expenses will continue to remain substantial and grow as we aggressively move to bring products to market

Interest Expense

Interest expense decreased to $18,897 for the three months ended January 31, 2013 as compared to $32,309 for 2012, and $41,108 for the six months ended January 31, 2013 as compared to $73,842 for 2012 due to the reduction of the Company’s debt. Interest expense consists primarily of interest related to borrowings.

Other Income

Other income for the three months ended January 31, 2013, consisted primarily of interest income from the LEVC Note of $43,944.

Other income for the three months ended January 31, 2012 consists of (1) accounting fees and rental income from

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CET for $16,931; (2) rental income from Advanced Tech of $6,928; (3) interest income from the LEVC note of $44,110; (4) forfeiture of customer deposit of $30,000; and (5) various other income of $130. Other income was reduced by $4,688 for loss from sale of assets and $351 for foreign exchange transactional expense.

Other income for the six months ended January 31, 2013, consisted of interest income from the LEVC Note of $88,645, which was offset by $166 for foreign exchange transactional expense.

Other income for the six months ended January 31, 2012 consists of (1) accounting fees and rental income from CET for $35,362; (2) rental income from Advanced Tech of $6,928; (3) interest income from the LEVC note of $88,219; (4) forfeiture of customer deposit of $30,000; and (5) various other income of $130. Other income was reduced by $4,688 for loss from sale of assets and $220 for foreign exchange transactional expense.

Net Loss

Net loss attributable to common stockholders for the three months ended January 31, 2013 was $208,580 compared to $2,107,049 for the previous fiscal quarter. Basic and diluted loss attributable to common stockholders per share of common stock for the three months ended January 31, 2013 was $.02 as compared to $0.10 for the previous fiscal quarter.

Net earnings attributable to common stockholders for the six months ended January 31, 2013 was $247,892 compared to a net loss of $2,394,272 for the previous fiscal quarter. Basic and diluted loss attributable to common stockholders per share of common stock for the six months ended January 31, 2013 was $.01 as compared to $0.12 for the previous fiscal quarter.

Liquidity and Capital Resources

Since our incorporation, we have financed our operations almost exclusively through the sale of our common shares to investors and borrowings. We expect to finance operations through borrowings and the sale of equity in the foreseeable future as we receive minimal revenue from our current business operations. There is no guarantee that we will be successful in arranging financing on acceptable terms.

At January 31, 2013, we had liabilities of $2,246,737, as compared with $3,351,316 at July 31, 2012; and working capital deficiency of $1,995,223 and stockholders' equity deficiency of $2,202,652.

Our property and equipment decreased to $4,508 at January 31, 2013, as compared with $5,785 at July 31, 2012.

Net cash used in operating activities was $76,892 during the three months ended October 31, 2012, as compared with net cash provided by of $353,997 in 2012. We did not have any investing activities during the six months ended January 31, 2013 and 2012.

During the six months ended January 31, 2013, from the issuance of a promissory note for a receivable, we advanced $0 to CET and were repaid $0. During the six months ended January 31, 2013, we received net proceeds of $77,185 from the issuance of promissory notes for debt, and made repayments of $0. Total cash provided by financing activities in the six months ended January 31, 2011 was $77,185 as compared with cash used of $359,195 in 2012.

Liquidity Issues

The Company has substantial obligations to the Internal Revenue Service and other creditors. The Company is working toward a payment plan with the Internal Revenue Service (IRS) for delinquent payroll taxes, and has a plan in place with one of two judgment creditors. There is no assurance that we will be able raise additional required capital to meet obligations arising from the settlements of these obligations and litigation matters, as well as the settlement payments with the IRS, and continue operations.

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Our current operating funds are less than necessary for commercialization of our planned products, and therefore we will need to obtain additional financing in order to complete our business plan. We anticipate that up to $2,000,000 of additional working capital will be required over the next 12 months for market introduction of these products through joint venture partners or otherwise. We do not have sufficient cash on hand to meet these anticipated obligations, which are in addition to payments we will owe to judgment creditors and the IRS.

We do not currently have any additional arrangements for financing, and we may not be able to find such financing if required. Obtaining additional financing would be subject to a number of factors, including investor sentiment. Market factors may make the timing, amount, terms or conditions of additional financing unavailable to us.

Critical Accounting Issues

The Company’s significant accounting policies are summarized in Note 1 of the Company’s Annual Report on Form 10-K for the year ended July 31, 2012. There were no significant changes to these accounting policies during the six months ended January 31, 2013, and the Company does not expect that the adoption of other recent accounting pronouncements will have a material impact on its financial statements.

ITEM 3. Quantitative and Qualitative Disclosures About Market Risk.

Interest Rate Risk - Interest rate risk refers to fluctuations in the value of a security resulting from changes in the general level of interest rates. Investments that are classified as cash and cash equivalents have original maturities of three months or less. Our interest income is sensitive to changes in the general level of U.S. interest rates. We do not have significant short-term investments, and due to the short-term nature of our investments, we believe that there is not a material risk exposure. Our debt is at fixed interest rates.

Credit Risk - Our accounts receivables are subject, in the normal course of business, to collection risks. We regularly assess these risks and have established policies and business practices to protect against the adverse effects of collection risks. As a result we do not anticipate any material losses in this area.

ITEM 4 (T). Controls and Procedures.

As of the end of the fiscal quarter covered by this Form 10-Q, the Company carried out an evaluation, under the supervision and with the participation of the Company’s management, including the Company’s Chief Executive Officer and Principal Financial and Accounting Officer, of the effectiveness of the design and operation of the Company’s disclosure controls and procedures as defined in Rule 13a-14 of the Securities Exchange Act of 1934. Based upon that evaluation, the Chief Executive Officer and Principal Financial and Accounting Officer concluded that the Company’s disclosure controls and procedures were not effective in timely alerting her to material information relating to the Company (including its consolidated subsidiaries) required to be included in this Quarterly Report on Form 10-Q. There have been no changes in the Company’s internal controls over financial reporting during the Company’s last fiscal quarter that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.

PART II. OTHER INFORMATION

ITEM 1. Legal Proceedings.

Other than as described below, we are not a party to any material legal proceedings and to our knowledge, no such proceedings are threatened or contemplated.

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Caudle & Spears v. EV Innovations, Inc.

Caudle & Spears has obtained a default judgment against the Company in Mecklenburg County, North Carolina, General Court, in the amount of $17,686. This law firm represented us in our litigation against Martin Koebler, a former employee, whom we successfully sued for return of Company property and other damages. The Company is in settlement negotiations with Caudle & Spears, since its judgment against Martin Koebler is still in the collection process. A payment agreement has been reached in the amount of $2,500 per month with no interest until paid. The Company is not current with its payment arrangements and has a balance of $4,263 still due.

Internal Revenue Service

Javad Hajihadian

Bayview Loan Servicing, LLC

The Company’s facility in Mooresville North Carolina was financed through Bayview Loan Servicing, LLC (“Bayview”) secured by a first lien on the Company’s property located at 158 Rolling Hill Road in Mooresville. Frontline Asset Management, Inc. (“Frontline”) holds a note in the amount of $2,000,000 (current balance due of $508,492) secured by a second lien on the property.. On July 12, 2012, Bayview refiled a notice of hearing on foreclosure on its deed of trust and security agreement for a hearing on August 21, 2012, the outstanding amount of the loan at July 31, 2012 being $946,279. A similar notice of foreclosure pursuant to the Frontline deed of trust was filed by the Trustee with the same court on July 25, 2012, noticing a hearing for August 22, 2012, with an amended notice of default, the amount of $508,492 being outstanding under the loan as of July 31, 2012. The Trustee for Frontline also filed in Superior Court of Iredell County North Carolina on July 25, 2012, a notice of foreclosure and sale to take place on August 22, 2012. The Trustee under the Bayview deed of trust on August 21, 2012, filed its notice of foreclosure and sale to take place on September 18, 2012, of the real and personal property securing the deed of trust. On September 14, 2012, the sale of the property pursuant to the Frontline August 22, 2012 foreclosure and sale was completed, and Frontline assigned its rights to its foreclosure bid to A&S Holdings Inc., subject to the rights of Bayview, as the holder of the first mortgage on the property.

FINE Mobile

Fine Mobile and Li-ion Motors entered into a confession of judgment in relation to the X-Prize winnings. The parties agreed to a payment arrangement of $10,000 per month for a period of eight (8) months. If a default were to occur, the debtor would then be entitled to exercise confession of judgment in the amount of $120,000 without further delay. The initial payment was wired on December 15, 2011; however, the Company was unable to make any additional payments. On June 18, 2012 Fine Mobile executed the judgment with the Iredell County Sheriff’s Office and on July 2, 2012, the Sherriff took possession of the building located at 158 Rolling Hill Road, Mooresville, NC, seizing all remaining assets.

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ITEM 6. Exhibits

31		Certification of Chief Executive Officer and Principal Financial Officer Pursuant to Section 302 of the Sarbanes- Oxley Act of 2002, filed herewith.

32		Certification of Chief Executive Officer and Principal Financial Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, filed herewith.

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SIGNATURES

In accordance with Section 13 or 15(d) of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	Terra Inventions Corp.

Date: March 15, 2013	By:	/s/ Stacey Fling
		Stacey Fling
		Chief Executive Officer and Principal Financial Officer

In accordance with the Securities Exchange Act, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.


By:	/s/ Stacey Fling
	Stacey Fling
	President
	(President, Chief Executive Officer
	Principal Financial Officer and Director)

Date: March 15, 2013

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EX-31 2 ex31_302certification.htm EXHIBIT 31 302 CERTIFICATION

Exhibit 31

CERTIFICATION

I, Stacey Fling, certify that:

I have reviewed this quarterly report on Form 10-Q of Terra Inventions Corp.;

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant 's other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))for the registrant and have:

designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

March 15, 2013 By: /s/ Stacey Fling

-----------------------------

Stacey Fling, President

(Principal Executive and Financial Officer)

EX-32 3 ex32_906certification.htm EXHIBIT 32 906 CERTIFICATION

Exhibit 32

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350 AS ADOPTED PURSUANT TO SECTION

906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Terra Inventions Corp. (the “Company”) on Form 10-Q for the quarter ended January 31, 2013, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Stacey Fling, Chief Executive Officer and Principal Financial Officer of the Company, certify, pursuant to 18 U.S.C. section 1350, as adopted pursuant to section 906 of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

/s/ Stacey Fling

----------------------

Stacey Fling

Chief Executive Officer and

Principal Financial Officer

March 15, 2013

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Note 2. Summary of Significant Accounting Policies   The Companys significant accounting policies are summarized in Note 1 of the Companys Annual Report on Form 10-K for the year ended July 31, 2012. There were no significant changes to these accounting policies during the three months ended January 31, 2013 and the Company does not expect that the adoption of other recent accounting pronouncements will have a material impact on its financial statements.

Note 3. Fair Value Measurements    The Company utilizes the accounting guidance for fair value measurements and disclosures for all financial assets and liabilities and nonfinancial assets and liabilities that are recognized or disclosed at fair value in the consolidated financial statements on a recurring basis or on a nonrecurring basis during the reporting period.  The fair value is an exit price, representing the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants based upon the best use of the asset or liability at the measurement date.  The Company utilizes market data or assumptions that market participants would use in pricing the asset or liability.  The accounting guidance establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value.  These tiers are defined as follows:   Level 1 - Observable inputs such as quoted market prices in active markets   Level 2 - Inputs other than quoted prices in active markets that are either directly or indirectly observable   Level 3 - Unobservable inputs about which little or no market data exists, therefore requiring an entity to develop its own assumptions.   As of January 31, 2013, the Company held certain financial assets that are measured at fair value on a recurring basis. These consisted of cash and cash equivalents. The fair values of the cash and cash equivalents is determined based on quoted market prices in public markets and is categorized as Level 1. The Company does not have any financial assets measured at fair value on a recurring basis as Level 3 and there were no transfers in or out of Level 1, Level 2 or Level 3 during the six months ended January 31, 2013, and 2012. The following table sets forth by level, within the fair value hierarchy, the Companys financial assets accounted for at fair value on a recurring basis as of January 31, 2013, and July 31, 2012.   <table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="11" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Assets at Fair Value Using</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Quoted Prices in Activated Markets for Identical Assets</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Significant Other Observable Inputs</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Significant Observable Inputs</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Total</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">(Level 1)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">(Level 2)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">(Level 2)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">January 31, 2013</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">Cash and cash equivalents</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">14</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">14</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">  </td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">  </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">July 31, 2012</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash and cash equivalents</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">64</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">64</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">  </td><td style="text-align: left"> </td></tr></table>

Note 4. Notes Receivable   As of July 31, 2012, the Company had a note receivable balance with CET of $708,602. On October 2, 2012 the Company sold its interest in the receivable to Frontline Asset Management (Frontline) for $0.10 on the dollar which reduced the Companys debt with Frontline to $70,786. The entire note receivable had previously been reserved for in its entirety; therefore, we had a $70,786 credit in our bad debt expense which is included in the general and administrative expenses on the Companys consolidated statement of operations for the six months ended January 31, 2013.   During the six months ended January 31, 2013, the Company advanced $0 and $0 was repaid by CET. During the six months ended January 31, 2012 the Company advanced CET $54,539 of which $22,984 was repaid. As of January 31, 2013 and July 31, 2012, an allowance for doubtful accounts in the amount of $0 and $708,602, respectively, was recorded against the note receivable, reducing the amount to $0.   On November 26, 2010, LEVC issued the Company a Secured Promissory Note (LEVC Note) in the amount of $1,750,000 in accordance with the license agreement. The LEVC Note bears interest at ten (10%) percent per annum on the outstanding amount of the loan and shall accrue for the first 12 months during which the outstanding amount, or any portion thereof is outstanding. Commencing for the first month following the first year and for all subsequent months during which any portion of the amount is outstanding, LEVC shall make monthly interest payments in arrears on the first day of the month following the month for which the interest payment is made on the outstanding amount of the LEVC Note, including any accrued unpaid interest thereon. The outstanding amount and any accrued but unpaid interest thereon shall be repaid in full by LEVC within sixty (60) days of receiving written demand for repayment by the Company. LEVC shall have the right to repay the LEVC Note in whole or in part, at any time without notice, bonus or penalty. The LEVC Note is secured by LEVCs (1) inventory; (2) equipment, other than inventory; (3) receivables; and (4) all other property, including leasehold interests, chattel paper, documents of title, securities, instruments, money and intangibles. In addition, the LEVC Note includes a conversion right in which the Company can convert the LEVC Note if LEVC should begin trading on the TSX Venture Exchange. The conversion clause stipulates that the LEVC Note will be converted at a price the greater of fifteen cents ($0.15) per share or ninety percent (90%) of the average ten (10) day trading price and if the conversion of the LEVC Note results in a fractional share, LEVC shall, in lieu of issuing such fractional share, pay to the Company an amount equal to the conversion value of the fractional share.   LEVC is currently attempting to complete a public registration in Germany. The Company has the option, upon the completion of the registration, of converting the note into LEVC common stock. Due to the uncertainty of LEVCs ability to complete the public registration in Germany and with LEVC having no assets to secure the note, the Company has recorded a reserve for doubtful accounts for the entire note amount of $1,750,000.   The Company recognized interest income of $88,645 and $88,219, none of which has been received, in accordance to the terms of the LEVC Note for the six months ended January 31, 2013 and January 31, 2012, respectively. The Company has reflected the amount due from LEVC in its accounts receivable and has established a reserve for doubtful accounts for the entire amount and is included in general and administrative expenses on the Companys consolidated statement of operations.

Note 5. Inventories   Inventories consist of the following:   <table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">January 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">July 31,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2013</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2012</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: justify; padding-bottom: 1pt">Finished Goods</td><td style="width: 8%; padding-bottom: 1pt"> </td> <td style="width: 1%; border-bottom: Black 1pt solid; text-align: left">$</td><td style="width: 12%; border-bottom: Black 1pt solid; text-align: right">1,500</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 8%; padding-bottom: 1pt"> </td> <td style="width: 1%; border-bottom: Black 1pt solid; text-align: left">$</td><td style="width: 12%; border-bottom: Black 1pt solid; text-align: right">1,500</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,500</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,500</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>   Raw materials, work in progress and finished goods for the quarter ended January 31, 2013, and year ended July 31, 2012, are related to the Companys planned sales of electric powered vehicles.

Note 6. Property and Equipment   Property and equipment consist of:   <table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">January 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">July 31,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2013</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2012</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: justify">Building and Improvements</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">  </td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">552,276</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Equipment and Furniture and Fixtures</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,827</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,827</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Vehicles</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">66,429</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">66,429</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Land</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">700,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">71,256</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,323,532</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less Accumulated Depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(66,748</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(268,601</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Net Property and Equipment</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,508</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,054,931</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>   Depreciation expense for the three months ended January 31, 2013 and 2012, was $639 and $8,643, respectively. Depreciation expense for the six months ended January 31, 2013 and 2012, was $1,277 and $31,716, respectively, and is included in general and administrative expenses on the Companys consolidated statement of operations.   On September 14, 2012, the sale of the property pursuant to the Frontline August 22, 2012 foreclosure and sale was completed. Due to the foreclosure of the property and the loss of rights to the facility, the Company wrote-off the building and its improvements, which caused a loss of $5,552 and is reflected on the Companys consolidated statement of operations.

Note 7. Other Current Assets   <table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: left; vertical-align: bottom"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">January 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">July 31,</td></tr> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: left; vertical-align: bottom"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2013</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2012</td></tr> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: left; vertical-align: bottom"> </td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left; vertical-align: bottom"> </td><td style="width: 26%; text-align: left; vertical-align: bottom">Deposits</td><td style="width: 1%; padding-bottom: 1pt; text-align: left; vertical-align: bottom"> </td><td style="width: 8%; padding-bottom: 1pt"> </td> <td style="width: 1%; border-bottom: Black 1pt solid; text-align: left">$</td><td style="width: 26%; border-bottom: Black 1pt solid; text-align: right">  </td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 8%; padding-bottom: 1pt"> </td> <td style="width: 1%; border-bottom: Black 1pt solid; text-align: left">$</td><td style="width: 26%; border-bottom: Black 1pt solid; text-align: right">3,190</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; vertical-align: bottom"> </td><td style="text-align: left; vertical-align: bottom"> </td><td style="text-align: left; vertical-align: bottom"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; vertical-align: bottom"> </td><td style="font-weight: bold; text-align: left; vertical-align: bottom">Total</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left; vertical-align: bottom"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">  </td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,190</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

Note 8. Accounts Payable and Accrued Expenses   Accounts payable, accrued expenses and other current liabilities at January 31, 2012 and July 31, 2011 consisted of:   <table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">January 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">July 31,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2012</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2012</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Accounts Payable</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">310,532</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">291,156</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accounts Payable - Related Parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,177</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,682</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Wages, Paid Leave and Payroll Related Taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">998,235</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">948,410</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued Interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,428</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">120,067</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Legal Settlements</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">152,976</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">152,976</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,945</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">20,769</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,509,293</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,538,060</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>   Accounts payable due to related parties are reimbursable general and administrative expenses paid by the Companys President.

Note 9. Long-Term Debt   Long-term debt consists of:   <table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">January 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">July 31,</td></tr> <tr style="vertical-align: bottom"> <td style="color: #00B050; text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2013</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2012</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 63%; text-align: left">5% Note payable to Bayview Loan Servicing, LLC, payable in monthly installments of $5,433 including interest, collateralized by real property. Due to foreclosure of the building, the entire balance has been eliminated. (1)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">  </td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">946,279</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: #00B050; text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">12% Note payable to Frontline Asset Management, payable in monthly installments of interest only, due in full on March 1, 2013 (2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">378,959</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">508,492</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">48.956% Note payable to Amicus Funding Group, LLC, payable in monthly installments of approximately $467, collateralized by real property due in full on September 1, 2013 (3)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,297</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,297</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">10% Note payable to Cameo Properties, LLC payable in monthly installments of interest only, due in full on December 27, 2014 (4)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">250,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">250,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">635,256</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,711,068</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less Current Portion</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(385,256</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,460,189</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">250,000</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">250,879</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>   Principal maturities for long-term debt are as follows for the second quarters ended January 31:	   <table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 30%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left"> </td><td style="width: 52%; text-align: left; vertical-align: bottom">2013</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 43%; text-align: right">385,256</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">2014</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">250,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">2015</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">2016</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">2017</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: left; vertical-align: bottom">Thereafter</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: left; vertical-align: bottom"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">635,256</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>   (1) In November 2007, the Company refinanced the first mortgage loan on its Mooresville, North Carolina building (the property) with Bayview. On July 25, 2012, Frontline, the junior lien holder noticed a foreclosure hearing and sale to take place on August 22, 2012, and the sale of the property to an assignee of Frontline, which was the only bidder, was completed on September 14, 2012.  The Company debt to Bayview was reduced to zero upon the completion of the sale.   (2) On February 26, 2010, the Company entered into a loan agreement with Frontline. The loan provides for payments to the Company of $2,000,000 with interest at a fixed annual rate of 12%.  On March 1, 2012, an Addendum to the original Promissory Note, dated February 26, 2010, was entered into which amended the term of the note to  provide for interest only payments, due on the last day of every month until maturity date March 30, 2013, when all principal and accrued interest shall be due and payable.  On April 11, 2011, Frontline assigned $850,279 of its debt to Windsor Capital, Inc. (Windsor). On April 19, 2011, Frontline partially assigned $437,309 to Kisumu S.A. (Kisumu) and Kisumu immediately converted the assigned note for 1,041,212 shares of Common Stock at a fair value price of $0.42 per share.  On April 19, 2011, Frontline assigned $420,000 to Eurolink Corporation (Eurolink) and Eurolink immediately converted the assigned note for 1,000,000 shares of Common Stock at a fair value price of $0.42 per share.  On December 27, 2011, Frontline purchased two electric vehicles for $255,000.  On the same day Frontline assigned $250,000 to Cameo Properties, LLC.  On April 26, 2012, the Company assigned $112,500 of its note receivable with CET to Frontline which reduced the balance due to Frontline by $112,500. On September 13, 2012, Frontline converted $39,000 of accrued interest for 1,300,000 shares of Common Stock at a discounted value price of $0.30 per share. On October 2, 2012, Frontline purchased our receivable with CET at $0.10 on the dollar for $70,786, which reduced the Companys accrued interest by $43,726 and debt by $27,060. On October 2, 2012, Frontline converted $12,180 for 1,450,000 shares of Common Stock at a discounted value price of $0.0084 per share. On November 13, 2012, Frontline partially assigned $17,280 to Kisumu and Kisumu immediately converted the assigned note for 3,200,000 shares of Common Stock at a discounted value price of $0.0054 per share. On December 26, 2012, Frontline partially assigned $112,200 to Kisumu and Kisumu converted the assigned note for 18,700,000 shares of Common Stock at a discounted price of $0.006 per share.   Loans under the Frontline loan agreement are secured by a junior deed of trust on the Companys  property located at 158 Rolling Hill Road, Mooresville, North Carolina.  On August 22, 2012, the foreclosure by Frontline of the property took place, pursuant to a notice of foreclosure and sale dated July 25, 2012, and the foreclosure sale to an assignee of Frontline, which was the only bidder, was completed on September 14, 2012.  Frontline received $50,000 upon the sale of the foreclosed property and this amount reduced the debt to Frontline.   Interest expense for the three months ended January 31, 2013 and 2012, was $12,135 and $15,244, respectively . Interest expense for the six months ended January 31, 2013 and 2012, was $27,423 and $32,904, respectively.   (3) On March 11, 2011, the Company financed $7,992 for office equipment with Amicus Funding Group, LLC (Amicus) and monthly payments including interest of 48.956% are approximately $477. During the three months ended January 31, 2013 and 2012, the Company repaid $0 and $380, respectively. During the six months ended January 31, 2013 and 2012, the Company repaid $0 and $895, respectively. The Company is in default on this note.   Interest expense for the three months ended January 31, 2013 and 2012, was $461 and $819, respectively. Interest expense for the six months ended January 31, 2013 and 2012, was $1,028 and $1,703, respectively.   (4) The Company entered into a Loan Agreement, dated as of July 14, 2011, with Cameo Properties LLC (Cameo) and was amended on October 14, 2011 (the Amended Loan Agreement). Each Note issued under the Amended Loan Agreement is due three years from the date of its issuance. The Amended Loan Agreement provides for loans to the Company of up to $750,000 (the Loan), with a minimum initial loan of $250,000 within 60 days of the date of the Loan Agreement, and up to an additional $500,000 within the first year and a half from execution of the Amended Loan Agreement. This is not a revolving facility, and any principal repaid by the Company will not be available for additional advances to the Company under the Amended Loan Agreement. The Company cannot, without the Lenders consent, prepay all or part of the Loan. The notes evidencing the installments of the loans bear interest payable monthly in arrears at the rate of 10% per annum, and mature and are due and payable three years from the date of issuance. On December 27, 2011, Frontline assigned $250,000 of its receivable to Cameo.    Interest expense for the three months ended January 31, 2013 and 2012, was $6,301 and $2,937, respectively. Interest expense for the six months ended January 31, 2013 and 2012, was $12,603 and $2,937, respectively.

Note 10. Stockholders Equity (Deficiency)   On July 14, 2011, the Company entered into a Loan Agreement with Cameo Properties LLC (Cameo). The loans under the Loan Agreement are secured, over the life of the loan, by 20 million shares of our common stock.  If the Company should default on the loan, Cameo will retain all of the 20 million shares of common stock.  In the event of a reverse stock split or combination of shares, the number of shares of common stock constituting the Share Collateral will, immediately following such reverse stock split or combination of shares, be increased by a new issuance of common stock of the Company to that number of shares constituting the Share Collateral immediately prior to such reverse stock split or combination of shares. The certificates representing any share dividends that the Company pays during the term of the Loan with respect to the Shares being held in escrow shall be credited and delivered to the Lender and held by the Lender pursuant to the terms of the Loan Agreement.   Effective January 26, 2012, the Securities and Exchange Commission approved a one-for-five reverse split of the common stock.  Pursuant to the anti-dilution provisions in the Cameo Properties loan agreement the Company issued 16,000,000 shares to Cameo Properties, so they again held 20,00,000 post reverse stock split shares.   Effective December 31, 2012, the Securities and Exchange Commission approved a one-for-ten reverse split of the common stock.  Pursuant to the anti-dilution provisions in the Cameo Properties loan agreement the Company issued 18,000,000 shares to Cameo Properties, so they again held 20,00,000 post reverse stock split shares.   On September 13, 2012, Frontline converted $39,000 of accrued interest for 1,300,000 shares of Common Stock at a discounted value price of $0.30 per share. The Company recorded a loss on extinguishment of debt in the amount of $26,000 in connection with the conversion.   On October 2, 2012, Frontline converted $12,180 for 1,450,000 shares of Common Stock at a discounted value price of $0.0084 per share. The Company recorded a loss on extinguishment of debt in the amount of $5,220 in connection with the conversion.   On November 13, 2012, Frontline partially assigned $17,280 to Kisumu and Kisumu immediately converted the assigned note for 3,200,000 shares of Common Stock at a discounted value price of $0.0054 per share. The Company recorded a loss on extinguishment of debt in the amount of $13,120 in connection with the conversion.   On December 26, 2012, Frontline partially assigned $112,200 to Kisumu and Kisumu converted the assigned note for 18,700,000 shares of Common Stock at a discounted price of $0.006 per share. The Company recorded a loss on extinguishment of debt in the amount of $74,800 in connection with the conversion.   Changes to Authorized Common Stock   On June 24, 2011, the Board of Directors unanimously approved an amendment to the Articles of Incorporation to increase the authorized number of shares of common stock from 100 million shares, par value $.001 per share, to 300 million shares, par value $.001 per share. The Company filed the amendment with the Secretary of State of Nevada on August 10, 2011, after mailing a Definitive Information Statement to the Companys stockholders and the amendment was effective August 10, 2011.   On December 13, 2011, the Board of Directors unanimously approved an amendment to the Companys Articles of Incorporation to change the authorized number of shares of common stock from 300 million shares, par value $.001 per share, to 60 million shares, par value $.001 per share, and to effect a reverse split in the outstanding common stock in the same ratio.  The Company filed the amendment with the Secretary of State of Nevada on December 14, 2011.   Our Board of Directors unanimously approved an amendment to our Articles of Incorporation to increase the authorized number of shares of common stock from 60,000,000 shares, par value $.001 per share, to 400,000,000 shares, par value $.001 per share, on July 20, 2012. On the same date we received the written consent from shareholders of our company holding a majority (75.69%) of the outstanding shares of our common stock. We filed the amendment with the Secretary of State of Nevada on August 30, 2012, and the amendment was effective on that date.   On November 29, 2012, our Board of Directors unanimously approved an amendment to our Articles of Incorporation to increase the authorized number of shares of common stock from 400,000,000 shares, par value $.001 per share, to 40,000,000 shares, par value $.001 per share. On the same day we received the written consent from shareholders of our company holding a majority (75.69%) of the outstanding shares of our common stock. We filed the amendment with the Secretary of State of Nevada on November 29, 2012, and the amendment was effective on that date.

Note 11. Net Earnings (Loss) Per Common Share   The following table sets forth the reconciliation of the basic and diluted net earnings (loss) per common share computations for the three months ended January 31, 2013 and 2012.   <table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="font-family: Calibri, Helvetica, Sans-Serif"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Three Months Ended</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Six Months Ended</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">January 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">January 31,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2013</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2012</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2012</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2011</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Basic and Diluted Earnings (Loss) Per Share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 48%; text-align: justify">Net Earnings (Loss) Ascribed to Common Shareholders - Basic and Diluted</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(208,580</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(2,107,049</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(247,892</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(2,394,272</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Weighted Average Shares Outstanding - Basic and Diluted</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,704,783</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,642,347</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,399,154</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,642,347</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Basic and Diluted Net Earnings (Loss) Per Common Share</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.02</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.10</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.01</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.12</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>   Net loss per common share for the six months ended January 31, 2012, has been revised. All share and per share amounts have been restated to reflect the one-for-five reverse stock split as discussed in Note 10.   The amounts previously reported for the three months ended January 31, 2011, were as follows:   <table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Three Months Ended</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Six Months Ended</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">January 31, 2012</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">January 31, 2012</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Basic and Diluted Loss Per Common Share</td><td style="width: 4%"> </td> <td style="width: 5%; text-align: left">$</td><td style="width: 12%; text-align: right">(0.33</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 7%; text-align: left">$</td><td style="width: 12%; text-align: right">(0.37</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Weighted Average Number of Shares</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Outstanding -Basic and Diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,418,322</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,418,322</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr></table>

Note 12. Share Based Compensation   The Company records compensation expense in its consolidated statement of operations related to employee stock-based options and awards in accordance with FASB ASC 718, Compensation, and (ASC 718).   The Company recognizes the cost of all employee stock options on a straight-line attribution basis over their respective contractual terms, net of estimated forfeitures. The Company has selected the modified prospective method of transition.   Stock Option Plan   As of January 31, 2013, there are no shares of common stock remaining and available for issuance under the stock option plans.

Note 13. Income Taxes   The Company adopted the provisions of ASC 740, Income Taxes (ASC 74) on August 1, 2007. The implementation of ASC 740 did not impact the total amount of the Companys liabilities for uncertain tax position.   The Company recorded no provisions for income taxes for the six months ended January 31, 2013 and 2012.

Note 14. Commitments and Contingencies   Legal Proceedings   The Company is currently involved in various claims and legal proceedings. Quarterly, the Company reviews the status of each significant matter and assesses its potential financial exposure and if the potential loss from any claim or legal proceeding is considered probable and the amount can be reasonably estimated, the Company accrues a liability for the estimated loss.   Caudle & Spears has obtained a default judgment against the Company in Meckenberg County, North Carolina, General Court, in the amount of $17,686. This law firm represented us in our litigation against Martin Koebler, a former employee, whom we successfully sued for return of Company property and other damages. The Company is in settlement negotiations with Caudle & Spears, since its judgment against Martin Koebler is still in the collection process. A payment agreement has been reached in the amount of $2,500 per month with no interest until paid.  The Company is not current with its payment arrangements and has a balance of $4,263 still due.   Internal Revenue Service (IRS) served the Company with a tax lien dated March 3, 2010 in the total amount of $251,928. Third quarter 2009 taxes are approximately $117,000, which are included in total due.  The Company has been served with an additional tax lien dated January 19, 2011, in the amount of $2,925. The Company had a payment plan in place with IRS; however, the Company is arrears in payments as of July 31, 2012. Management is working with the local IRS office to try and revise the payment agreement.  The balance due on the most recent statement from the IRS is $566,071.   Tallman Hudders & Sorrentino has obtained a judgment in Lehigh County, Pennsylvania, on behalf of their client Javad Hajihadian, an individual.  Mr. Hajihadian had ordered and paid for, the first super car to be produced by Li-ion Motors in November 2008. The car was in the design stage when it was ordered.  Mr. Hajihadians attorney subsequently contacted the Company to cancel his contract and have his payment refunded. The parties had reached a settlement agreement and the payment was being refunded with interest. The settlement agreement was for $102,500 and stipulated monthly payments of $10,250 commencing in July 2010.  Payments were made through November 2010, totaling $51,250, leaving a balance of five payments or $51,250 still due; which is reflected on the Companys balance sheet under current liabilities. The Company became delinquent and Mr. Hajihadian proceeded with litigation and on February 4, 2011, a judgment was issued in his favor for $51,750.   The Companys facility in Mooresville, North Carolina was financed through Bayview and Frontline, which had a second lien on the property. Li-ion became delinquent with the mortgage payments, and, following a prior foreclosure filing and new agreement as to payments under the mortgage, on July 12, 2012, Bayview  refiled a notice of hearing on foreclosure on its deed of trust and security agreement for a hearing on August 21, 2012, the outstanding amount of the loan at July 31, 2012 being $946,279.   A similar notice of foreclosure pursuant to the Frontline deed of trust was filed by the Trustee with the same court on July 25, 2012, noticing a hearing for August 22, 2012, with an amended notice of default, the amount of $508,492 being outstanding under the loan as of July 31, 2012. The Trustee for Frontline also filed on July 25, 2012, a notice of foreclosure and sale to take place on August 22, 2012.  The Trustee under the Bayview deed of trust on August 21, 2012, filed its notice of foreclosure and sale to take place on September 18, 2012, of the real and personal property securing the deed of trust.   On September 14, 2012, the sale of the property pursuant to the Frontline August 22, 2012 foreclosure and sale was completed, and Frontline assigned its rights to its foreclosure bid to A&S Holdings Inc., subject to the rights of Bayview, as the holder of the first mortgage on the property.   Fine Mobile and Li-ion Motors entered into a confession of judgment in relation to X-Prize winnings.  The parties agreed to a payment arrangement of $10,000 per month for a period of eight (8) months.  If a default were to occur, the debtor would then be entitled to exercise confession of judgment in the amount of $120,000 without further delay.  The initial payment was wired on December 15, 2011; however, the Company was unable to make any additional payments.  On June 18, 2012 Fine Mobile executed the judgment with the Iredell County Sheriffs Office and on July 2, 2012, the Sherriff took possession of the building located at 158 Rolling Hill Road, Mooresville, NC, seizing all remaining assets.

The Companys financial statements for the six months ended January 31, 2013, have been prepared on a going concern basis which contemplates the realization of assets and settlement of liabilities and commitments in the normal course of business.  The Company did not have any cash revenue from vehicle sales in the six months ended January 31, 2013.  Management recognized that the Companys continued existence is dependent upon its ability to obtain needed working capital through additional equity and/or debt financing and revenue to cover expenses, as the Company continues to incur losses from operations.   Since its incorporation, the Company financed its operations through advances and loans from its controlling shareholders.  The Company expects to finance operations through the sale of equity or other investments as well as continued advances from shareholders for the foreseeable future, as the Company does not expect to receive significant revenue from vehicle sales until the required certifications have been received.  There is no guarantee that the Company will be successful in arranging financing on acceptable terms.   The Companys facility in Mooresville, North Carolina was financed through Bayview Loan Servicing, LLC (Bayview). Frontline Asset Management, Inc. (Frontline), had a second lien on the property. Li-ion became delinquent with the mortgage payments, and, following a prior foreclosure filing and new agreement as to payments under the mortgage, on July 12, 2012, Bayview refiled a notice of hearing on foreclosure on its deed of trust and security agreement for a hearing on August 21, 2012, the outstanding amount of the loan at July 31, 2012 being $946,279.   A similar notice of foreclosure pursuant to the Frontline deed of trust was filed by the Trustee with the same court on July 25, 2012, noticing a hearing for August 22, 2012, the amended notice of default in the amount of $660,546 having been given on July 23, 2012. The Trustee for Frontline also filed on July 25, 2012, a notice of foreclosure and sale to take place on August 22, 2012.  The Trustee under the Bayview deed of trust on August 21, 2012, filed its notice of foreclosure and sale to take place on September 18, 2012, of the real and personal property securing the deed of trust.   On September 14, 2012, the sale of the property pursuant to the Frontline August 22, 2012 foreclosure and sale was completed, and Frontline assigned its rights to its foreclosure bid to A&S Holdings Inc., a related holding company, subject to the rights of Bayview, as the holder of the first mortgage on the property.   As of the filing of this Report, the Company does not have any substantive plan on where its facilities will be or how it will continue the manufacturing process of its electric vehicles.   The Companys ability to raise additional capital is affected by trends and uncertainties beyond its control.  The Company does not currently have any arrangements for financing and it may not be able to find such financing if required.  Obtaining additional financing would be subject to a number of factors, including investor sentiment.  Market factors may make the timing, amount, terms or conditions of additional financing unavailable to it.  These uncertainties raise substantial doubt about the ability of the Company to continue as a going concern.  The accompanying financial statements do not include adjustments that might result from the outcome of these uncertainties. The Company has reduced the workforce to a few consultants, even if financing is obtained qualified engineers and technicians that would need to be hired may not be readily available.

The Companys significant accounting policies are summarized in Note 1 of the Companys Annual Report on Form 10-K for the year ended July 31, 2012. There were no significant changes to these accounting policies during the three months ended January 31, 2013 and the Company does not expect that the adoption of other recent accounting pronouncements will have a material impact on its financial statements.

The Company records compensation expense in its consolidated statement of operations related to employee stock-based options and awards in accordance with FASB ASC 718, Compensation, and (ASC 718).   The Company recognizes the cost of all employee stock options on a straight-line attribution basis over their respective contractual terms, net of estimated forfeitures. The Company has selected the modified prospective method of transition.

The Company adopted the provisions of ASC 740, Income Taxes (ASC 74) on August 1, 2007. The implementation of ASC 740 did not impact the total amount of the Companys liabilities for uncertain tax position.

Note 1. Financial Statement Presentation   History and Nature of Business   Li-ion Motors Corp. was incorporated under the laws of the State of Nevada on April 12, 2000. On November 30, 2012, Li-ion Motors merged with its wholly owned subsidiary, Terra Inventions, Corp. (the Company or Terra) and as a result of the merger the name of the Company was changed. The name Terra was effective for trading purposes on December 21, 2012. The Company is currently pursuing the development and marketing of electric powered vehicles and products based on the advanced lithium battery technology it has developed.   Effective April 15, 2008, the Company entered into a License Agreement (License Agreement) with Sky Power Solutions, now Clean Enviro Tech Corp. (CET), CET providing for their license to CET of their patent applications and technologies for rechargeable lithium ion batteries for electric vehicles and other applications (Licensed Products). Under the License Agreement, the Company has the right to purchase their requirements of lithium ion batteries from CET, and their requirements of lithium ion batteries shall be supplied by CET in preference to, and on a priority basis as compared with, supply and delivery arrangements in effect for other customers of CET. The Companys cost for lithium ion batteries purchased from CET shall be CETs actual manufacturing costs for such batteries for the fiscal quarter of CET in which the Companys purchase takes place. On May 25, 2010, the license agreement was amended to reflect Clean Enviro Techs territory would only be the United States and US possessions and territories and we can license to other companies in other parts of the world. The Company issued a license to a firm for the rights in Canada in 2010.   Under the terms of the license agreement, CET had agreed to invest a minimum of $1,500,000 in each of the following two years(2009 and 2010)in development of the technology for the Licensed Products. To date, CET has not met the minimum requirements in the development of technology, and therefore, is not in compliance with its obligations under this covenant of the license agreement.  The Company has advised CET that it will not give notice of default against them for their failure to comply with this covenant over the term of the License Agreement.   Effective May 28, 2010, the Company entered into a ten year license agreement with Lithium Electric Vehicle Corp. (LEVC) providing for the Company to license to LEVC certain of the Companys patent applications and technologies for electric vehicles and other applications. The purpose of the licensee is to expand sales of the Companys current line of products by the manufacture and sale of such products in Canada, which is LEVCs exclusive territory under the license agreement.   The license agreement consists of an annual fee of $500,000 for ten years and an additional $1,750,000 based on a valuation report prepared by an independent third party.  LEVC is required to pay $1 million of the license fee during year one for the initial two years and $500,000 each additional year.  The Company has received $732,666 from LEVC with a balance due of $267,334 as of July 31, 2012, which is now delinquent.  The Company has reflected the delinquent amount due from LEVC in its accounts receivable and has established a reserve for doubtful accounts for the entire amount.   The note of $1,750,000 has been reflected on the books of the Company. Due to LEVC having no assets to secure the note, the Company has recorded a reserve for doubtful accounts for the entire note amount of $1,750,000.   As of February 19, 2013 Terra Inventions Corp and Lithium Electric Vehicle Corp. signed an amended License Agreement.  Both parties have agreed that, (1) Terra Inventions will own 49% of LEVC in exchange for the balance of any funds due to Terra in connection with the license agreement.  (2) LEVC intends to further develop Terras technology in Canada.  In exchange for this agreement Terra will have full access to these developments made by LEVC for Terras use, including further development in the United States.  (3) LEVC will retain ownership of further developments only. (4) Terra and LEVC also agree that LEVC will be doing R & D and develop free energy technology and wind turbine technology to achieve higher efficiency for electric vehicles.  By Terra providing the platform, technology and BMS system for electric vehicles to LEVC, LEVC will also allow Terra to further develop these technologies in the United States.  (5) Both parties understand that LEVC will own these technologies accept for rights hereby granted to Terra for the USA.   Basis of Presentation   Going Concern   The Companys financial statements for the six months ended January 31, 2013, have been prepared on a going concern basis which contemplates the realization of assets and settlement of liabilities and commitments in the normal course of business.  The Company did not have any cash revenue from vehicle sales in the six months ended January 31, 2013.  Management recognized that the Companys continued existence is dependent upon its ability to obtain needed working capital through additional equity and/or debt financing and revenue to cover expenses, as the Company continues to incur losses from operations.   Since its incorporation, the Company financed its operations through advances and loans from its controlling shareholders.  The Company expects to finance operations through the sale of equity or other investments as well as continued advances from shareholders for the foreseeable future, as the Company does not expect to receive significant revenue from vehicle sales until the required certifications have been received.  There is no guarantee that the Company will be successful in arranging financing on acceptable terms.   The Companys facility in Mooresville, North Carolina was financed through Bayview Loan Servicing, LLC (Bayview). Frontline Asset Management, Inc. (Frontline), had a second lien on the property. Li-ion became delinquent with the mortgage payments, and, following a prior foreclosure filing and new agreement as to payments under the mortgage, on July 12, 2012, Bayview refiled a notice of hearing on foreclosure on its deed of trust and security agreement for a hearing on August 21, 2012, the outstanding amount of the loan at July 31, 2012 being $946,279.   A similar notice of foreclosure pursuant to the Frontline deed of trust was filed by the Trustee with the same court on July 25, 2012, noticing a hearing for August 22, 2012, the amended notice of default in the amount of $660,546 having been given on July 23, 2012. The Trustee for Frontline also filed on July 25, 2012, a notice of foreclosure and sale to take place on August 22, 2012.  The Trustee under the Bayview deed of trust on August 21, 2012, filed its notice of foreclosure and sale to take place on September 18, 2012, of the real and personal property securing the deed of trust.   On September 14, 2012, the sale of the property pursuant to the Frontline August 22, 2012 foreclosure and sale was completed, and Frontline assigned its rights to its foreclosure bid to A&S Holdings Inc., a related holding company, subject to the rights of Bayview, as the holder of the first mortgage on the property.   As of the filing of this Report, the Company does not have any substantive plan on where its facilities will be or how it will continue the manufacturing process of its electric vehicles.   The Companys ability to raise additional capital is affected by trends and uncertainties beyond its control.  The Company does not currently have any arrangements for financing and it may not be able to find such financing if required.  Obtaining additional financing would be subject to a number of factors, including investor sentiment.  Market factors may make the timing, amount, terms or conditions of additional financing unavailable to it.  These uncertainties raise substantial doubt about the ability of the Company to continue as a going concern.  The accompanying financial statements do not include adjustments that might result from the outcome of these uncertainties. The Company has reduced the workforce to a few consultants, even if financing is obtained qualified engineers and technicians that would need to be hired may not be readily available.   Common Stock   On December 13, 2011, the Board of Directors unanimously approved an amendment to the Companys Articles of Incorporation to decrease the authorized number of shares of common stock from 300 million shares, par value $.001 per share, to 60 million shares, par value $.001 per share.  The Company filed the amendment with the Secretary of State of Nevada on December 14, 2011.   Effective January 26, 2012, the Financial Industry Regulatory Authority (FINRA) approved a one-for-five reverse split of the common stock.     Our Board of Directors unanimously approved an amendment to our Articles of Incorporation to increase the authorized number of shares of common stock from 60,000,000 shares, par value $.001 per share, to 400,000,000 shares, par value $.001 per share, on July 20, 2012. On the same date we received the written consent from shareholders of our company holding a majority (75.69%) of the outstanding shares of our common stock. We filed the amendment with the Secretary of State of Nevada on August 30, 2012, and the amendment was effective on that date.    Our Board of Directors unanimously approved an amendment to our Articles of Incorporation to decrease the authorized number of shares of common stock from 400,000,000 shares, par value $.001 per share, to 40,000,000 shares, par value $.001 per share, on November 29, 2012. On the same date we received the written consent from shareholders of our company holding a majority (75.69%) of the outstanding shares of our common stock. We filed the amendment with the Secretary of State of Nevada on November 29, 2012, and the amendment was effective on that date.   Effective December 31, 2012, FINRA approved a one-for-ten reverse split of the common stock. All share and per share amounts have been restated to reflect the one-for-ten reverse stock split.   All shares and per share information has been revised to give retroactive effect to the reverse stock splits.

<table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="11" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Assets at Fair Value Using</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Quoted Prices in Activated Markets for Identical Assets</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Significant Other Observable Inputs</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Significant Observable Inputs</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Total</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">(Level 1)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">(Level 2)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">(Level 2)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">January 31, 2013</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">Cash and cash equivalents</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">14</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">14</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">  </td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">  </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">July 31, 2012</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash and cash equivalents</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">64</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">64</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">  </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">  </td><td style="text-align: left"> </td></tr></table>

<table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">January 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">July 31,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2013</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2012</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: justify">Building and Improvements</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">  </td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">552,276</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Equipment and Furniture and Fixtures</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,827</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,827</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Vehicles</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">66,429</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">66,429</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Land</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">700,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">71,256</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,323,532</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less Accumulated Depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(66,748</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(268,601</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Net Property and Equipment</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,508</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,054,931</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: left; vertical-align: bottom"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">January 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">July 31,</td></tr> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: left; vertical-align: bottom"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2013</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2012</td></tr> <tr style="vertical-align: bottom"> <td colspan="3" style="text-align: left; vertical-align: bottom"> </td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left; vertical-align: bottom"> </td><td style="width: 26%; text-align: left; vertical-align: bottom">Deposits</td><td style="width: 1%; padding-bottom: 1pt; text-align: left; vertical-align: bottom"> </td><td style="width: 8%; padding-bottom: 1pt"> </td> <td style="width: 1%; border-bottom: Black 1pt solid; text-align: left">$</td><td style="width: 26%; border-bottom: Black 1pt solid; text-align: right">  </td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 8%; padding-bottom: 1pt"> </td> <td style="width: 1%; border-bottom: Black 1pt solid; text-align: left">$</td><td style="width: 26%; border-bottom: Black 1pt solid; text-align: right">3,190</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; vertical-align: bottom"> </td><td style="text-align: left; vertical-align: bottom"> </td><td style="text-align: left; vertical-align: bottom"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; vertical-align: bottom"> </td><td style="font-weight: bold; text-align: left; vertical-align: bottom">Total</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left; vertical-align: bottom"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">  </td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,190</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">January 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">July 31,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2012</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2012</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="3"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Accounts Payable</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">310,532</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">291,156</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accounts Payable - Related Parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,177</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,682</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Wages, Paid Leave and Payroll Related Taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">998,235</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">948,410</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued Interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,428</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">120,067</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Legal Settlements</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">152,976</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">152,976</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,945</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">20,769</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,509,293</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,538,060</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">January 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">July 31,</td></tr> <tr style="vertical-align: bottom"> <td style="color: #00B050; text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2013</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2012</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 63%; text-align: left">5% Note payable to Bayview Loan Servicing, LLC, payable in monthly installments of $5,433 including interest, collateralized by real property. Due to foreclosure of the building, the entire balance has been eliminated. (1)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">  </td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">946,279</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: #00B050; text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">12% Note payable to Frontline Asset Management, payable in monthly installments of interest only, due in full on March 1, 2013 (2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">378,959</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">508,492</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">48.956% Note payable to Amicus Funding Group, LLC, payable in monthly installments of approximately $467, collateralized by real property due in full on September 1, 2013 (3)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,297</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,297</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">10% Note payable to Cameo Properties, LLC payable in monthly installments of interest only, due in full on December 27, 2014 (4)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">250,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">250,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">635,256</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,711,068</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less Current Portion</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(385,256</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,460,189</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">250,000</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">250,879</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 30%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left"> </td><td style="width: 52%; text-align: left; vertical-align: bottom">2013</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 43%; text-align: right">385,256</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">2014</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">250,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">2015</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">2016</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td style="text-align: left; vertical-align: bottom">2017</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: left; vertical-align: bottom">Thereafter</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">  </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: left; vertical-align: bottom"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">635,256</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="font-family: Calibri, Helvetica, Sans-Serif"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Three Months Ended</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Six Months Ended</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">January 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">January 31,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2013</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2012</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2012</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2011</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Basic and Diluted Earnings (Loss) Per Share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 48%; text-align: justify">Net Earnings (Loss) Ascribed to Common Shareholders - Basic and Diluted</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(208,580</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(2,107,049</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(247,892</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(2,394,272</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Weighted Average Shares Outstanding - Basic and Diluted</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,704,783</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,642,347</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,399,154</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,642,347</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"> </td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Basic and Diluted Net Earnings (Loss) Per Common Share</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.02</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.10</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.01</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.12</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

1500

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71256

1323532

700000

66429

4827

552276

3190

2945

20769

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120067

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4682

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291156

Payable in monthly installments of $5,433 including interest, collateralized by real property. Due to foreclosure of the building, the entire balance has been eliminated

Payable in monthly installments of interest only, due in full on March 1, 2013

Payable in monthly installments of approximately $467, collateralized by real property due in full on September 1, 2013

Payable in monthly installments of interest only, due in full on December 27, 2014

The Company can convert the LEVC Note if LEVC should begin trading on the TSX Venture Exchange. The conversion clause stipulates that the LEVC Note will be converted at a price the greater of fifteen cents ($0.15) per share or ninety percent (90%) of the average ten (10) day trading price and if the conversion of the LEVC Note results in a fractional share, LEVC shall, in lieu of issuing such fractional share, pay to the Company an amount equal to the conversion value of the fractional share.

Each Note issued under the Amended Loan Agreement is due three years from the date of its issuance. The Amended Loan Agreement provides for loans to the Company of up to $750,000 (the Loan), with a minimum initial loan of $250,000 within 60 days of the date of the Loan Agreement, and up to an additional $500,000 within the first year and a half from execution of the Amended Loan Agreement. This is not a revolving facility, and any principal repaid by the Company will not be available for additional advances to the Company under the Amended Loan Agreement. The Company cannot, without the Lenders consent, prepay all or part of the Loan. The notes evidencing the installments of the loans bear interest payable monthly in arrears at the rate of 10% per annum, and mature and are due and payable three years from the date of issuance.

635256

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946279

378959

508492

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385256

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1235

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1300000

1450000

3200000

18700000

88645

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22984

54539

70786

708602

1750000

70786

1750000

2000000

The LEVC Note bears interest at ten (10%) percent per annum on the outstanding amount of the loan and shall accrue for the first 12 months during which the outstanding amount, or any portion thereof is outstanding. Commencing for the first month following the first year and for all subsequent months during which any portion of the amount is outstanding, LEVC shall make monthly interest payments in arrears on the first day of the month following the month for which the interest payment is made on the outstanding amount of the LEVC Note, including any accrued unpaid interest thereon. The outstanding amount and any accrued but unpaid interest thereon shall be repaid in full by LEVC within sixty (60) days of receiving written demand for repayment by the Company. LEVC shall have the right to repay the LEVC Note in whole or in part, at any time without notice, bonus or penalty. The LEVC Note is secured by LEVCs (1) inventory; (2) equipment, other than inventory; (3) receivables; and (4) all other property, including leasehold interests, chattel paper, documents of title, securities, instruments, money and intangibles.

0.42

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380

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0.12

0.49

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112500

27060

50000

43726

437309

420000

39000

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17280

112200

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500000

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117000

17686

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51750

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2500

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508492

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Note Receivable, Lithium Electric Vehicle Corp., November 26, 2010 Loan payable to frontline Long-term Debt, Type [Axis] Debt assignment, 11 April 2011 Debt conversion, 19 April 2011 Debt conversion (2), 19 April 2011 Purchase of electric vehicles Debt assignment, 27 December 2011 Noncash transaction, 26 April 2012 Debt conversion, 13 September 2012 Noncash transaction, 2 October 2012 Debt conversion, 2 October, 2012 Debt conversion, 13 November, 2012 Debt conversion, 26 December, 2012 Noncash transaction, 14 September 2012 Interest expense, Frontline loan Amicus financing Cameo loan Document And Entity Information Entity Registrant Name Entity Central Index Key Document Type Document Period End Date Amendment Flag Current Fiscal Year End Date Is Entity a Well-known Seasoned Issuer? Is Entity a Voluntary Filer? Is Entity's Reporting Status Current? Entity Filer Category Entity Public Float Entity Common Stock, Shares Outstanding Document Fiscal Period Focus Document Fiscal Year Focus Statement of Financial Position [Abstract] Assets Current assets: Cash and cash equivalents Accounts receivable, net of allowance for doubtful accounts of 649,457 and $561,237, respectively Notes receivable, net of allowance for doubtful accounts of $1,750,000 and $2,458,602, respectively Inventories Building and building improvements, net Other current assets Total current assets Property and equipment, net Deferred patent and trademark costs Total assets Liabilities and Stockholders' Deficiency Current liabilities: Accounts payable and accrued expenses Current portion of long-term debt Customer deposits Total current liabilities Long-term liabilities: Long-term debt, less current portion Total liabilities Commitments and contingencies Stockholders' deficiency Preferred stock, $.001 par value, 5,000,000 shares authorized, 0 issued and outstanding Common stock, $.001 par value, 40,000,000 shares authorized, 39,938,166 and 20,642,347 issued and outstanding at January 31, 2013 and July 31, 2012, respectively. Additional paid-in capital Accumulated deficit Accumulated other comprehensive loss Stockholders' deficiency attributable to Terra Inventions Corp. Non-controlling interests Stockholders' deficiency Total stockholders' deficiency Total liabilities and stockholders' deficiency Accounts Receivable, Allowance for Doubtful Accounts Notes Receivable, Allowance for Doubtful Accounts Preferred Stock, Par Value Preferred Stock, Shares Authorized Preferred Stock, Shares Issued Preferred Stock, Shares Outstanding Common Stock, Par Value Common Stock, Shares Authorized Common Stock, Shares Issued Common Stock, Shares Outstanding Income Statement [Abstract] Revenue: Sales License agreement revenue Total revenue Costs and expenses: Cost of sales General and administrative (Gain) loss on disposal of property and equipment Research and development Total costs and expenses Loss from operations Other (expenses) income: Interest (expense) Loss on extinguishment of debt Other income Loss before provision for (benefit from) income taxes Provision for (benefit from) income taxes Net loss Less: net loss attributable to non-controlling interest Net loss attributable to Terra Inventions Corp. Loss per share - basic and diluted: Loss per common share attributable to Terra Inventions Corp. common shareholders Weighted average number of shares outstanding - basic and diluted Consolidated Statement Of Comprehensive Loss Net loss Other comprehensive income Currency translation adjustment Comprehensive loss Comprehensive loss attributable to noncontrolling interest Comprehensive loss attributable to Terra Inventions Corp Statement of Cash Flows [Abstract] CASH FLOWS FROM OPERATING ACTIVITIES: Net loss Adjustments to reconcile net earnings (loss) to net cash utilized by operating activities Depreciation Loss on disposal of property and equipment, net Provision for doubtful accounts Licensing fees Non-cash sale of property and equipment Non-cash sale of inventories Non-cash sale of electric vehicles Loss on extinguishment of debt Increase (decrease) in cash flows from changes in operating assets and liabilities Inventories Prepaid expenses and other current assets Deferred patent and trademark costs Bank overdraft Accounts payable and accrued expenses Customer deposits Deferred revenue Net cash used in operating activities CASH FLOWS FROM INVESTING ACTIVITIES: Additions to property and equipment Net cash used in investing activities CASH FLOWS FROM FINANCING ACTIVITIES: Advances on notes receivable Payments received on notes receivable Proceeds from issuance of debt Payments on debt Net cash provided by financing activities Effect of exchange rate changes on cash and cash equivalents CHANGE IN CASH AND CASH EQUIVALENTS Net increase (decrease) in cash and cash equivalents Cash and cash equivalents at beginning of period Cash and cash equivalents at end of period SUPPLEMENTAL CASH FLOW DISCLOSURES Cash paid during the period for: Interest Income taxes SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES Assignment of note receivable with Sky Power Solutions Corp. to Frontline Asset Management debt Shares issued for debt Property and equipment, inventories and electric vehicles exchanged for payment on debt Statement [Table] Statement [Line Items] Beginning balance, shares Beginning balance, value Common stock issued as collateral on loan released to lender, shares Common stock issued as collateral on loan released to lender, value Common stock issued on conversion of debt, shares Common stock issued on conversion of debt, value Foreign currency translation Net earnings Comprehensive income Ending balance, shares Ending balance, value Organization, Consolidation and Presentation of Financial Statements [Abstract] Note 1. Financial Statement Presentation Accounting Policies [Abstract] Note 2. Summary of Significant Accounting Policies Fair Value Disclosures [Abstract] Note 3. Fair Value Measurements Receivables [Abstract] EX-101.PRE 9 limo-20130131_pre.xml XBRL PRESENTATION FILE XML 10 R39.htm IDEA: XBRL DOCUMENT

Note 9. Long-Term Debt - Principal Maturities (Details) (USD $)	Jan. 31, 2013	Jul. 31, 2012
Debt Disclosure [Abstract]
2013	$ 385,256
2014	250,000
2015
2016
2017
Thereafter
Total	$ 635,256	$ 1,711,068

- Definition

Carrying amount of long-term debt, net of unamortized discount or premium, including current and noncurrent amounts. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.

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Note 10. Stockholders’ Equity (Deficiency) (Details Narrative) (USD $)	Jan. 31, 2013	Aug. 30, 2012	Jul. 31, 2012	Jul. 30, 2012	Jul. 20, 2012	Dec. 14, 2011	Dec. 13, 2011	Jul. 31, 2011
Equity [Abstract]
Collateral Promised for Loan, Shares								20,000,000
Common Stock Shares Authorized	40,000,000		40,000,000		400,000,000		60,000,000
Common Stock Par Value	$ 0.001	$ 0.001	$ 0.001			$ 0.001	$ 0.001
Shareholders holding Majority				75.69%

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Note 3. Fair Value Measurements - Assets at Fair Value (Details) (USD $)	Jan. 31, 2013	Jul. 31, 2012
Cash and Cash Equivalents	$ 14	$ 64
Quoted Prices in Activated Markets for Identical Asssets (Level 1)
Cash and Cash Equivalents	14	64
Significant Other Observable Inputs (Level 2)
Cash and Cash Equivalents
Significant Observable Inputs (Level 2)
Cash and Cash Equivalents

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Note 13. Income Taxes (Policies)	6 Months Ended
Note 13. Income Taxes (Policies)	Jan. 31, 2013
Income Tax Disclosure [Abstract]
Income Tax	The Company adopted the provisions of ASC 740, “Income Taxes” (“ASC 74”) on August 1, 2007. The implementation of ASC 740 did not impact the total amount of the Company’s liabilities for uncertain tax position.

- Definition

Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.

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Note 1. Financial Statements Presentation (Details Narrative) (USD $)	3 Months Ended		6 Months Ended		29 Months Ended	120 Months Ended
	Jan. 31, 2013	Jan. 31, 2012	Jan. 31, 2013	Jan. 31, 2012	Jan. 31, 2013	May 28, 2020	Aug. 30, 2012	Jul. 31, 2012	Jul. 30, 2012	Jul. 20, 2012	Dec. 14, 2011	Dec. 13, 2011
Accounting Policies [Abstract]
Investment Recievable
License Fees						500,000
Licenses Revenue		168,750		337,500	732,666	1,750,000
Accounts Payable	$ 1,509,293		$ 1,509,293		$ 1,509,293			$ 1,538,060
Common Stock Authorized	40,000,000		40,000,000		40,000,000			40,000,000		400,000,000		60,000,000
Common Stock Par Value	$ 0.001		$ 0.001		$ 0.001		$ 0.001	$ 0.001			$ 0.001	$ 0.001
Shareholders Holding Majority									75.69%

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Note 8. Accounts Payable and Accrued Expenses - Accounts Payable Table (Details) (USD $)	Jan. 31, 2013	Jul. 31, 2012
Payables and Accruals [Abstract]
Accounts Payable	$ 310,532	$ 291,156
Accounts Payable - Related Parties	10,177	4,682
Wages, Paid Leave and Payroll Related Taxes	998,235	948,410
Accrued Interest	34,428	120,067
Legal Settlements	152,976	152,976
Other	2,945	20,769
Total	$ 1,509,293	$ 1,538,060

- Definition

Carrying value as of the balance sheet date of obligations incurred and payable, which are not elsewhere specified in the taxonomy. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Amount for accounts payable to related parties. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Carrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Note 14. Commitments and Contingencies (Details Narrative) (USD $)	3 Months Ended
	Apr. 30, 2009	Jan. 31, 2013	Jun. 18, 2012	Feb. 04, 2011	Jan. 19, 2011	Nov. 01, 2010	Jul. 01, 2010	Mar. 03, 2010	Jul. 31, 2012 5% Note Payable to Bayview Loan Servicing, LLC	Jul. 31, 2012 FrontlineMember
Contingency Consideration		$ 17,686	$ 120,000	$ 51,750		$ 51,250	$ 102,500
Accrued Professional Fees		2,500
Accrued Professional Fees		4,263
Accured Income Taxes Noncurrent		566,071			2,925			251,928
Accrued Income Taxes Addition	117,000
Contingency Payments						51,250	10,250
Accounts Payable Non Current									$ 946,279	$ 508,492

- Definition

Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all domestic and foreign income tax obligations due beyond one year or the operating cycle, whichever is longer. Alternate captions include income taxes payable, noncurrent.

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Carrying value as of the balance sheet date of obligations incurred through that date and payable for professional fees, such as for legal and accounting services received. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Note 2. Summary of Significant Accounting Policies

6 Months Ended

Jan. 31, 2013

Accounting Policies [Abstract]

Note 2. Summary of Significant Accounting Policies

Note 2. Summary of Significant Accounting Policies

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The entire disclosure for all significant accounting policies of the reporting entity.

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Note 4. Notes Receivable (Details Narrative) (USD $)				6 Months Ended			6 Months Ended
Note 4. Notes Receivable (Details Narrative) (USD $)	Jan. 31, 2013	Jul. 31, 2012	Oct. 02, 2012 Sale of Note Receivable to Frontline Asset Management	Jan. 31, 2013 Note Receivable, Clean Enviro Tech Corp.	Jan. 31, 2012 Note Receivable, Clean Enviro Tech Corp.	Jul. 31, 2012 Note Receivable, Clean Enviro Tech Corp.	Jan. 31, 2013 Note Receivable, Lithium Electric Vehicle Corp., November 26, 2010	Jan. 31, 2012 Note Receivable, Lithium Electric Vehicle Corp., November 26, 2010	Nov. 26, 2010 Note Receivable, Lithium Electric Vehicle Corp., November 26, 2010
Notes Receivable (Gross)			$ 70,786						$ 1,750,000
Notes Receivable, Allowance for Doubtful Accounts			70,786			708,602	1,750,000
Notes Receivable (Net)
Advances to Borrower, Loan Receivable					54,539
Receipts on Loan Receivable					22,984
Interest Income							$ 88,645	$ 88,219
Convertible Note, Terms of Payment							The LEVC Note bears interest at ten (10%) percent per annum on the outstanding amount of the loan and shall accrue for the first 12 months during which the outstanding amount, or any portion thereof is outstanding. Commencing for the first month following the first year and for all subsequent months during which any portion of the amount is outstanding, LEVC shall make monthly interest payments in arrears on the first day of the month following the month for which the interest payment is made on the outstanding amount of the LEVC Note, including any accrued unpaid interest thereon. The outstanding amount and any accrued but unpaid interest thereon shall be repaid in full by LEVC within sixty (60) days of receiving written demand for repayment by the Company. LEVC shall have the right to repay the LEVC Note in whole or in part, at any time without notice, bonus or penalty. The LEVC Note is secured by LEVC’s (1) inventory; (2) equipment, other than inventory; (3) receivables; and (4) all other property, including leasehold interests, chattel paper, documents of title, securities, instruments, money and intangibles.
Convertible Note, Terms of Conversion Right							The Company can convert the LEVC Note if LEVC should begin trading on the TSX Venture Exchange. The conversion clause stipulates that the LEVC Note will be converted at a price the greater of fifteen cents ($0.15) per share or ninety percent (90%) of the average ten (10) day trading price and if the conversion of the LEVC Note results in a fractional share, LEVC shall, in lieu of issuing such fractional share, pay to the Company an amount equal to the conversion value of the fractional share.

- Definition

Description of the conversion terms of a debt instrument which may include the conversion ratio (including all potential conversion ratios if contingently adjustable), type of debt or equity security into which the debt is convertible, the dollars of debt or the number of shares into which the instrument is convertible (or potentially convertible into), the conversion period, any contingencies associated with the conversion terms, and the existence and amount of a beneficial conversion feature.

+ References

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

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

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-Paragraph 56

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

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-Subparagraph (SX 210.5-02.22(a)(5))

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+ Details

- Definition

Description of the payment terms of the debt instrument (for example, whether periodic payments include principal and frequency of payments) and discussion about any contingencies associated with the payment.

+ References+ Details

- Definition

An amount representing an agreement for an unconditional promise by the maker to pay the Entity (holder) a definite sum of money at a future date(s) within one year of the balance sheet date or the normal operating cycle, whichever is longer. Such amount may include accrued interest receivable in accordance with the terms of the debt. The debt also may contain provisions including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. This amount does not include amounts related to receivables held-for-sale.

+ References+ Details

- Definition

The cash outflow for the purchase of loan receivable arising from the financing of goods and services.

+ References+ Details

XML 21 R29.htm IDEA: XBRL DOCUMENT

Note 7. Other Current Assets (Tables)

6 Months Ended

Jan. 31, 2013

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Other Current Assets

	January 31,		July 31,
	2013		2012

Deposits	$	—	$	3,190

Total	$	—	$	3,190

XML 22 R28.htm IDEA: XBRL DOCUMENT

Note 6. Property and Equipment (Tables)

6 Months Ended

Jan. 31, 2013

Property, Plant and Equipment [Abstract]

Property Plant and Equipment

	January 31,			July 31,
	2013			2012
Building and Improvements	$	—		$	552,276
Equipment and Furniture and Fixtures		4,827			4,827
Vehicles		66,429			66,429
Land		—			700,000
		71,256			1,323,532

Less Accumulated Depreciation		(66,748	)		(268,601	)
Net Property and Equipment	$	4,508		$	1,054,931

- Definition

Tabular disclosure of the useful life and salvage value of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.

+ References+ Details

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Note 6. Property and Equipment (Details Narrative) (USD $)
3 Months Ended 6 Months Ended

Jan. 31, 2013

Jan. 31, 2012

Jan. 31, 2013

Jan. 31, 2012

Property, Plant and Equipment [Abstract]

Depreciation $ 639 $ 8,643 $ 1,277 $ 31,716

(Gain) loss on disposal of building $ (6,467) $ 5,552

X

- Definition

The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.

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Note 8. Accounts Payable and Accrued Expenses (Tables)
6 Months Ended

Jan. 31, 2013

Payables and Accruals [Abstract]

Accounts Payable Table

January 31, July 31,

2012 2012

Accounts Payable $ 310,532 $ 291,156

Accounts Payable - Related Parties 10,177 4,682

Wages, Paid Leave and Payroll Related Taxes 998,235 948,410

Accrued Interest 34,428 120,067

Legal Settlements 152,976 152,976

Other 2,945 20,769

Total $ 1,509,293 $ 1,538,060

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Note 9. Long-Term Debt (Tables)
6 Months Ended

Jan. 31, 2013

Debt Disclosure [Abstract]

Schedule of Long Term Debt

January 31, July 31,

2013 2012

5% Note payable to Bayview Loan Servicing, LLC, payable in monthly installments of $5,433 including interest, collateralized by real property. Due to foreclosure of the building, the entire balance has been eliminated. (1) $ — $ 946,279

12% Note payable to Frontline Asset Management, payable in monthly installments of interest only, due in full on March 1, 2013 (2) 378,959 508,492

48.956% Note payable to Amicus Funding Group, LLC, payable in monthly installments of approximately $467, collateralized by real property due in full on September 1, 2013 (3) 6,297 6,297

10% Note payable to Cameo Properties, LLC payable in monthly installments of interest only, due in full on December 27, 2014 (4) 250,000 250,000

635,256 1,711,068

Less Current Portion (385,256 ) (1,460,189 )

$ 250,000 $ 250,879

Schedule of Maturities of Long Term Debt

2013 $ 385,256

2014 250,000

2015 —

2016 —

2017 —

Thereafter —

$ 635,256

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Note 1. Financial Statement Presentation
6 Months Ended

Jan. 31, 2013

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Note 1. Financial Statement Presentation
Note 1. Financial Statement Presentation

History and Nature of Business

Li-ion Motors Corp. was incorporated under the laws of the State of Nevada on April 12, 2000. On November 30, 2012, Li-ion Motors merged with its wholly owned subsidiary, Terra Inventions, Corp. (the “Company” or “Terra”) and as a result of the merger the name of the Company was changed. The name Terra was effective for trading purposes on December 21, 2012. The Company is currently pursuing the development and marketing of electric powered vehicles and products based on the advanced lithium battery technology it has developed.

Effective April 15, 2008, the Company entered into a License Agreement (“License Agreement”) with Sky Power Solutions, now Clean Enviro Tech Corp. (“CET”), CET providing for their license to CET of their patent applications and technologies for rechargeable lithium ion batteries for electric vehicles and other applications (“Licensed Products”). Under the License Agreement, the Company has the right to purchase their requirements of lithium ion batteries from CET, and their requirements of lithium ion batteries shall be supplied by CET in preference to, and on a priority basis as compared with, supply and delivery arrangements in effect for other customers of CET. The Company’s cost for lithium ion batteries purchased from CET shall be CET’s actual manufacturing costs for such batteries for the fiscal quarter of CET in which the Company’s purchase takes place. On May 25, 2010, the license agreement was amended to reflect Clean Enviro Tech’s territory would only be the United States and US possessions and territories and we can license to other companies in other parts of the world. The Company issued a license to a firm for the rights in Canada in 2010.

Under the terms of the license agreement, CET had agreed to invest a minimum of $1,500,000 in each of the following two years(2009 and 2010)in development of the technology for the Licensed Products. To date, CET has not met the minimum requirements in the development of technology, and therefore, is not in compliance with its obligations under this covenant of the license agreement. The Company has advised CET that it will not give notice of default against them for their failure to comply with this covenant over the term of the License Agreement.

Effective May 28, 2010, the Company entered into a ten year license agreement with Lithium Electric Vehicle Corp. (“LEVC”) providing for the Company to license to LEVC certain of the Company’s patent applications and technologies for electric vehicles and other applications. The purpose of the licensee is to expand sales of the Company’s current line of products by the manufacture and sale of such products in Canada, which is LEVC’s exclusive territory under the license agreement.

The license agreement consists of an annual fee of $500,000 for ten years and an additional $1,750,000 based on a valuation report prepared by an independent third party. LEVC is required to pay $1 million of the license fee during year one for the initial two years and $500,000 each additional year. The Company has received $732,666 from LEVC with a balance due of $267,334 as of July 31, 2012, which is now delinquent. The Company has reflected the delinquent amount due from LEVC in its accounts receivable and has established a reserve for doubtful accounts for the entire amount.

The note of $1,750,000 has been reflected on the books of the Company. Due to LEVC having no assets to secure the note, the Company has recorded a reserve for doubtful accounts for the entire note amount of $1,750,000.

As of February 19, 2013 Terra Inventions Corp and Lithium Electric Vehicle Corp. signed an amended License Agreement. Both parties have agreed that, (1) Terra Inventions will own 49% of LEVC in exchange for the balance of any funds due to Terra in connection with the license agreement. (2) LEVC intends to further develop Terra’s technology in Canada. In exchange for this agreement Terra will have full access to these developments made by LEVC for Terra’s use, including further development in the United States. (3) LEVC will retain ownership of further developments only. (4) Terra and LEVC also agree that LEVC will be doing R & D and develop free energy technology and wind turbine technology to achieve higher efficiency for electric vehicles. By Terra providing the platform, technology and BMS system for electric vehicles to LEVC, LEVC will also allow Terra to further develop these technologies in the United States. (5) Both parties understand that LEVC will own these technologies accept for rights hereby granted to Terra for the USA.

Basis of Presentation

Going Concern

The Company’s financial statements for the six months ended January 31, 2013, have been prepared on a going concern basis which contemplates the realization of assets and settlement of liabilities and commitments in the normal course of business. The Company did not have any cash revenue from vehicle sales in the six months ended January 31, 2013. Management recognized that the Company’s continued existence is dependent upon its ability to obtain needed working capital through additional equity and/or debt financing and revenue to cover expenses, as the Company continues to incur losses from operations.

Since its incorporation, the Company financed its operations through advances and loans from its controlling shareholders. The Company expects to finance operations through the sale of equity or other investments as well as continued advances from shareholders for the foreseeable future, as the Company does not expect to receive significant revenue from vehicle sales until the required certifications have been received. There is no guarantee that the Company will be successful in arranging financing on acceptable terms.

The Company’s facility in Mooresville, North Carolina was financed through Bayview Loan Servicing, LLC (“Bayview”). Frontline Asset Management, Inc. (“Frontline”), had a second lien on the property. Li-ion became delinquent with the mortgage payments, and, following a prior foreclosure filing and new agreement as to payments under the mortgage, on July 12, 2012, Bayview refiled a notice of hearing on foreclosure on its deed of trust and security agreement for a hearing on August 21, 2012, the outstanding amount of the loan at July 31, 2012 being $946,279. A similar notice of foreclosure pursuant to the Frontline deed of trust was filed by the Trustee with the same court on July 25, 2012, noticing a hearing for August 22, 2012, the amended notice of default in the amount of $660,546 having been given on July 23, 2012. The Trustee for Frontline also filed on July 25, 2012, a notice of foreclosure and sale to take place on August 22, 2012. The Trustee under the Bayview deed of trust on August 21, 2012, filed its notice of foreclosure and sale to take place on September 18, 2012, of the real and personal property securing the deed of trust. On September 14, 2012, the sale of the property pursuant to the Frontline August 22, 2012 foreclosure and sale was completed, and Frontline assigned its rights to its foreclosure bid to A&S Holdings Inc., a related holding company, subject to the rights of Bayview, as the holder of the first mortgage on the property.

As of the filing of this Report, the Company does not have any substantive plan on where its facilities will be or how it will continue the manufacturing process of its electric vehicles.

The Company’s ability to raise additional capital is affected by trends and uncertainties beyond its control. The Company does not currently have any arrangements for financing and it may not be able to find such financing if required. Obtaining additional financing would be subject to a number of factors, including investor sentiment. Market factors may make the timing, amount, terms or conditions of additional financing unavailable to it. These uncertainties raise substantial doubt about the ability of the Company to continue as a going concern. The accompanying financial statements do not include adjustments that might result from the outcome of these uncertainties. The Company has reduced the workforce to a few consultants, even if financing is obtained qualified engineers and technicians that would need to be hired may not be readily available.

Common Stock

On December 13, 2011, the Board of Directors unanimously approved an amendment to the Company’s Articles of Incorporation to decrease the authorized number of shares of common stock from 300 million shares, par value $.001 per share, to 60 million shares, par value $.001 per share. The Company filed the amendment with the Secretary of State of Nevada on December 14, 2011.

Effective January 26, 2012, the Financial Industry Regulatory Authority (“FINRA”) approved a one-for-five reverse split of the common stock.

Our Board of Directors unanimously approved an amendment to our Articles of Incorporation to increase the authorized number of shares of common stock from 60,000,000 shares, par value $.001 per share, to 400,000,000 shares, par value $.001 per share, on July 20, 2012. On the same date we received the written consent from shareholders of our company holding a majority (75.69%) of the outstanding shares of our common stock. We filed the amendment with the Secretary of State of Nevada on August 30, 2012, and the amendment was effective on that date.

Our Board of Directors unanimously approved an amendment to our Articles of Incorporation to decrease the authorized number of shares of common stock from 400,000,000 shares, par value $.001 per share, to 40,000,000 shares, par value $.001 per share, on November 29, 2012. On the same date we received the written consent from shareholders of our company holding a majority (75.69%) of the outstanding shares of our common stock. We filed the amendment with the Secretary of State of Nevada on November 29, 2012, and the amendment was effective on that date.

Effective December 31, 2012, FINRA approved a one-for-ten reverse split of the common stock. All share and per share amounts have been restated to reflect the one-for-ten reverse stock split.

All shares and per share information has been revised to give retroactive effect to the reverse stock splits.

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Note 11. Net Earnings (Loss) Per Common Share (Tables)
6 Months Ended

Jan. 31, 2013

Earnings Per Share [Abstract]

Earnings Per Common Share

Three Months Ended Six Months Ended

January 31, January 31,

2013 2012 2012 2011

Basic and Diluted Earnings (Loss) Per Share

Net Earnings (Loss) Ascribed to Common Shareholders - Basic and Diluted $ (208,580 ) $ (2,107,049 ) $ (247,892 ) $ (2,394,272 )

Weighted Average Shares Outstanding - Basic and Diluted 13,704,783 20,642,347 21,399,154 20,642,347

Basic and Diluted Net Earnings (Loss) Per Common Share $ (0.02 ) $ (0.10 ) $ (0.01 ) $ (0.12 )

Earnings per Common Share, Previously Reported

Three Months Ended Six Months Ended

January 31, 2012 January 31, 2012

Basic and Diluted Loss Per Common Share $ (0.33 ) $ (0.37 )

Weighted Average Number of Shares

Outstanding -Basic and Diluted 6,418,322 6,418,322

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Note 11. Net Earnings (Loss) Per Common Share - Earnings Per Common Share (Details) (USD $)
3 Months Ended 6 Months Ended

Jan. 31, 2013

Jan. 31, 2012

Jan. 31, 2013

Jan. 31, 2012

Earnings Per Share [Abstract]

Net Earnings (Loss) Ascribed to Common Shareholders - Basic and Diluted $ (208,580) $ (2,107,049) $ (247,892) $ (2,394,272)

Weighted Average Shares Outstanding - Basic and Diluted 13,704,783 20,642,347 21,399,154 20,642,347

Basic and Diluted Net Earnings (Loss) Per Common Share $ (0.02) $ (0.10) $ (0.01) $ (0.12)

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Consolidated Balance Sheets (unaudited) (USD $)

Jan. 31, 2013

Jul. 31, 2012

Current assets:

Cash and cash equivalents $ 14 $ 64

Accounts receivable, net of allowance for doubtful accounts of 649,457 and $561,237, respectively

Notes receivable, net of allowance for doubtful accounts of $1,750,000 and $2,458,602, respectively

Inventories 1,500 1,500

Building and building improvements, net 1,049,146

Other current assets 3,190

Total current assets 1,514 1,053,900

Property and equipment, net 4,508 5,785

Deferred patent and trademark costs 38,063 37,413

Total assets 44,085 1,097,098

Current liabilities:

Accounts payable and accrued expenses 1,509,293 1,538,060

Current portion of long-term debt 385,256 1,460,189

Customer deposits 102,188 102,188

Total current liabilities 1,996,737 3,100,437

Long-term liabilities:

Long-term debt, less current portion 250,000 250,879

Total liabilities 2,246,737 3,351,316

Commitments and contingencies

Stockholders' deficiency

Preferred stock, $.001 par value, 5,000,000 shares authorized, 0 issued and outstanding

Common stock, $.001 par value, 40,000,000 shares authorized, 39,938,166 and 20,642,347 issued and outstanding at January 31, 2013 and July 31, 2012, respectively. 39,938 20,642

Additional paid-in capital 62,905,729 62,625,225

Accumulated deficit (65,140,015) (64,892,123)

Accumulated other comprehensive loss (8,304) (7,962)

Stockholders' deficiency attributable to Terra Inventions Corp. (2,202,652) (2,254,218)

Non-controlling interests

Stockholders' deficiency (2,202,652) (2,254,218)

Total stockholders' deficiency (2,202,652) (2,254,218)

Total liabilities and stockholders' deficiency $ 44,085 $ 1,097,098

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Note 9. Long-Term Debt (Details Narrative) (USD $)
3 Months Ended 6 Months Ended 12 Months Ended 12 Months Ended 12 Months Ended 6 Months Ended 6 Months Ended 6 Months Ended 6 Months Ended 6 Months Ended 3 Months Ended 6 Months Ended 3 Months Ended 6 Months Ended 3 Months Ended 6 Months Ended

Jan. 31, 2013

Jan. 31, 2012

Jan. 31, 2013

Jan. 31, 2012

Jan. 31, 2013

Loan payable to frontline

Feb. 26, 2010

Loan payable to frontline

Jan. 31, 2012

Debt assignment, 11 April 2011

Jan. 31, 2012

Debt conversion, 19 April 2011

Apr. 19, 2011

Debt conversion, 19 April 2011

Jan. 31, 2012

Debt conversion (2), 19 April 2011

Apr. 19, 2011

Debt conversion (2), 19 April 2011

Jan. 31, 2012

Purchase of electric vehicles

Jan. 31, 2012

Debt assignment, 27 December 2011

Jan. 31, 2013

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Jan. 31, 2013

Debt conversion, 13 September 2012

Sep. 13, 2012

Debt conversion, 13 September 2012

Jan. 31, 2013

Noncash transaction, 2 October 2012

Jan. 31, 2013

Debt conversion, 2 October, 2012

Oct. 02, 2012

Debt conversion, 2 October, 2012

Jan. 31, 2013

Debt conversion, 13 November, 2012

Nov. 13, 2012

Debt conversion, 13 November, 2012

Jan. 31, 2013

Debt conversion, 26 December, 2012

Dec. 26, 2012

Debt conversion, 26 December, 2012

Jan. 31, 2013

Noncash transaction, 14 September 2012

Jan. 31, 2013

Interest expense, Frontline loan

Jan. 31, 2012

Interest expense, Frontline loan

Jan. 31, 2013

Interest expense, Frontline loan

Jan. 31, 2012

Interest expense, Frontline loan

Jan. 31, 2013

Amicus financing

Jan. 31, 2012

Amicus financing

Jan. 31, 2013

Amicus financing

Mar. 11, 2011

Amicus financing

Jan. 31, 2013

Cameo loan

Jan. 31, 2012

Cameo loan

Jan. 31, 2013

Cameo loan

Jan. 31, 2012

Cameo loan

Approximate monthly payments $ 477

Debt amount assigned by debt holder 850,279 250,000 112,500 250,000

Debt converted 437,309 420,000 39,000 12,180 17,280 112,200

Decrease in interest payable 43,726

Decrease of debt in noncash transaction 112,500 27,060 50,000

Equipment financed 7,992

Interest Expense (18,897) (32,309) (41,108) (73,842) 12,135 15,244 27,423 32,904 461 819 2,731 6,301 2,937 15,540

Interest rate 12.00% 49.00%

Loan balance 2,000,000

Maturity date Mar. 30, 2013

Purchase of 2 electric vehicles 255,000

Repaid on equipment financing $ 380 $ 895

Share price $ 0.42 $ 0.42 $ 0.30 $ 0.01 $ 0.01 $ 0.01

Shares issued in note conversion 1,041,212 1,000,000 1,300,000 1,450,000 3,200,000 18,700,000

Terms of amended loan agreement
Each Note issued under the Amended Loan Agreement is due three years from the date of its issuance. The Amended Loan Agreement provides for loans to the Company of up to $750,000 (the “Loan”), with a minimum initial loan of $250,000 within 60 days of the date of the Loan Agreement, and up to an additional $500,000 within the first year and a half from execution of the Amended Loan Agreement. This is not a revolving facility, and any principal repaid by the Company will not be available for additional advances to the Company under the Amended Loan Agreement. The Company cannot, without the Lender’s consent, prepay all or part of the Loan. The notes evidencing the installments of the loans bear interest payable monthly in arrears at the rate of 10% per annum, and mature and are due and payable three years from the date of issuance.

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Consolidated Statements of Cash Flows (unaudited) (USD $)
6 Months Ended

Jan. 31, 2013

Jan. 31, 2012

CASH FLOWS FROM OPERATING ACTIVITIES:

Net loss $ (247,892) $ (2,394,272)

Adjustments to reconcile net earnings (loss) to net cash utilized by operating activities

Depreciation 1,277 31,716

Loss on disposal of property and equipment, net 139,537

Provision for doubtful accounts 2,167,313

Licensing fees (354,833)

Non-cash sale of property and equipment (139,537)

Non-cash sale of inventories (255,000)

Non-cash sale of electric vehicles (217,000)

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Inventories 84,389

Prepaid expenses and other current assets (3,190) (138,132)

Deferred patent and trademark costs (650) (875)

Bank overdraft 806

Accounts payable and accrued expenses 42,491 300,274

Customer deposits (99)

Deferred revenue (66,000)

Net cash used in operating activities (76,892) 353,997

CASH FLOWS FROM INVESTING ACTIVITIES:

Additions to property and equipment

Net cash used in investing activities

CASH FLOWS FROM FINANCING ACTIVITIES:

Advances on notes receivable 54,539

Payments received on notes receivable 22,984

Proceeds from issuance of debt 77,185 572,462

Payments on debt 900,102

Net cash provided by financing activities 77,185 (359,195)

Effect of exchange rate changes on cash and cash equivalents (342) 511

CHANGE IN CASH AND CASH EQUIVALENTS

Net increase (decrease) in cash and cash equivalents (49) (4,687)

Cash and cash equivalents at beginning of period 64 5,118

Cash and cash equivalents at end of period 14 431

Cash paid during the period for:

Interest 9,975

Income taxes

SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES

Assignment of note receivable with Sky Power Solutions Corp. to Frontline Asset Management debt 70,860

Shares issued for debt 299,800

Property and equipment, inventories and electric vehicles exchanged for payment on debt $ (611,537)

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Note 6. Property and Equipment - Property Plant and Equipment (Details) (USD $)

Jan. 31, 2013

Jul. 31, 2012

Property, Plant and Equipment [Abstract]

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Equipment and Furniture and Fixtures 4,827 4,827

Vehicles 66,429 66,429

Land 700,000

Gross Property and Equipment 71,256 1,323,532

Less Accumulated Depreciation (66,748) (268,601)

Less Current Portion (1,049,146)

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Note 1. Financial Statement Presentation (Policies)
6 Months Ended

Jan. 31, 2013

Accounting Policies [Abstract]

Basis of Accounting
The Company’s financial statements for the six months ended January 31, 2013, have been prepared on a going concern basis which contemplates the realization of assets and settlement of liabilities and commitments in the normal course of business. The Company did not have any cash revenue from vehicle sales in the six months ended January 31, 2013. Management recognized that the Company’s continued existence is dependent upon its ability to obtain needed working capital through additional equity and/or debt financing and revenue to cover expenses, as the Company continues to incur losses from operations.

Since its incorporation, the Company financed its operations through advances and loans from its controlling shareholders. The Company expects to finance operations through the sale of equity or other investments as well as continued advances from shareholders for the foreseeable future, as the Company does not expect to receive significant revenue from vehicle sales until the required certifications have been received. There is no guarantee that the Company will be successful in arranging financing on acceptable terms.

The Company’s facility in Mooresville, North Carolina was financed through Bayview Loan Servicing, LLC (“Bayview”). Frontline Asset Management, Inc. (“Frontline”), had a second lien on the property. Li-ion became delinquent with the mortgage payments, and, following a prior foreclosure filing and new agreement as to payments under the mortgage, on July 12, 2012, Bayview refiled a notice of hearing on foreclosure on its deed of trust and security agreement for a hearing on August 21, 2012, the outstanding amount of the loan at July 31, 2012 being $946,279. A similar notice of foreclosure pursuant to the Frontline deed of trust was filed by the Trustee with the same court on July 25, 2012, noticing a hearing for August 22, 2012, the amended notice of default in the amount of $660,546 having been given on July 23, 2012. The Trustee for Frontline also filed on July 25, 2012, a notice of foreclosure and sale to take place on August 22, 2012. The Trustee under the Bayview deed of trust on August 21, 2012, filed its notice of foreclosure and sale to take place on September 18, 2012, of the real and personal property securing the deed of trust. On September 14, 2012, the sale of the property pursuant to the Frontline August 22, 2012 foreclosure and sale was completed, and Frontline assigned its rights to its foreclosure bid to A&S Holdings Inc., a related holding company, subject to the rights of Bayview, as the holder of the first mortgage on the property.

As of the filing of this Report, the Company does not have any substantive plan on where its facilities will be or how it will continue the manufacturing process of its electric vehicles.

The Company’s ability to raise additional capital is affected by trends and uncertainties beyond its control. The Company does not currently have any arrangements for financing and it may not be able to find such financing if required. Obtaining additional financing would be subject to a number of factors, including investor sentiment. Market factors may make the timing, amount, terms or conditions of additional financing unavailable to it. These uncertainties raise substantial doubt about the ability of the Company to continue as a going concern. The accompanying financial statements do not include adjustments that might result from the outcome of these uncertainties. The Company has reduced the workforce to a few consultants, even if financing is obtained qualified engineers and technicians that would need to be hired may not be readily available.

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Note 7. Other Current Assets - Other Current Assets (Details) (USD $)

Jan. 31, 2013

Jul. 31, 2012

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

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Note 12. Share Based Compensation (Policies)
6 Months Ended

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Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Recognition of Stock-based Compensation
The Company records compensation expense in its consolidated statement of operations related to employee stock-based options and awards in accordance with FASB ASC 718, “Compensation”, and (“ASC 718”).

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Consolidated Statement of Shareholders' Equity (Deficiency) (USD $)

Common Stock

Additional Paid-In Capital

Accumulated Deficit

Other Comprehensive Income / Loss

Treasury Stock

Noncontrolling Interest

Comprehensive Income / Loss

Total

Beginning balance, value at Jul. 31, 2011 $ 642 $ 62,645,225 $ (62,580,108) $ (9,197) $ (20,000) $ 36,562

Beginning balance, shares at Jul. 31, 2011 642,347

Common stock issued as collateral on loan released to lender, shares 20,000,000

Common stock issued as collateral on loan released to lender, value 20,000 (20,000) 20,000 20,000

Foreign currency translation 1,235 1,235 1,235

Net earnings (2,312,015) (2,312,015) (2,312,015)

Comprehensive income (2,310,780)

Ending balance, value at Jul. 31, 2012 20,642 62,625,225 (64,892,123) (7,962) (2,254,218)

Ending balance, shares at Jul. 31, 2012 20,642,347

Common stock issued on conversion of debt, shares 19,295,819

Common stock issued on conversion of debt, value 19,296 280,504 299,800

Foreign currency translation (342) (342) (342)

Net earnings (247,892) (247,892) (247,892)

Comprehensive income (248,234)

Ending balance, value at Jan. 31, 2013 $ 39,938 $ 62,905,729 $ (65,140,015) $ (8,304) $ (2,202,652)

Ending balance, shares at Jan. 31, 2013 39,938,166

X

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Consolidated Balance Sheets (unaudited) (Parenthetical) (USD $)

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Jul. 31, 2012

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Accounts Receivable, Allowance for Doubtful Accounts $ 649,457 $ 561,237

Notes Receivable, Allowance for Doubtful Accounts $ 1,750,000 $ 2,458,602

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Note 10. Stockholders’ Equity (Deficiency)
6 Months Ended

Jan. 31, 2013

Equity [Abstract]

Note 10. Stockholders’ Equity (Deficiency)
Note 10. Stockholders’ Equity (Deficiency)

On July 14, 2011, the Company entered into a Loan Agreement with Cameo Properties LLC (“Cameo”). The loans under the Loan Agreement are secured, over the life of the loan, by 20 million shares of our common stock. If the Company should default on the loan, Cameo will retain all of the 20 million shares of common stock. In the event of a reverse stock split or combination of shares, the number of shares of common stock constituting the Share Collateral will, immediately following such reverse stock split or combination of shares, be increased by a new issuance of common stock of the Company to that number of shares constituting the Share Collateral immediately prior to such reverse stock split or combination of shares. The certificates representing any share dividends that the Company pays during the term of the Loan with respect to the Shares being held in escrow shall be credited and delivered to the Lender and held by the Lender pursuant to the terms of the Loan Agreement.

Effective January 26, 2012, the Securities and Exchange Commission approved a one-for-five reverse split of the common stock. Pursuant to the anti-dilution provisions in the Cameo Properties loan agreement the Company issued 16,000,000 shares to Cameo Properties, so they again held 20,00,000 post reverse stock split shares.

Effective December 31, 2012, the Securities and Exchange Commission approved a one-for-ten reverse split of the common stock. Pursuant to the anti-dilution provisions in the Cameo Properties loan agreement the Company issued 18,000,000 shares to Cameo Properties, so they again held 20,00,000 post reverse stock split shares.

On September 13, 2012, Frontline converted $39,000 of accrued interest for 1,300,000 shares of Common Stock at a discounted value price of $0.30 per share. The Company recorded a loss on extinguishment of debt in the amount of $26,000 in connection with the conversion.

On October 2, 2012, Frontline converted $12,180 for 1,450,000 shares of Common Stock at a discounted value price of $0.0084 per share. The Company recorded a loss on extinguishment of debt in the amount of $5,220 in connection with the conversion.

On November 13, 2012, Frontline partially assigned $17,280 to Kisumu and Kisumu immediately converted the assigned note for 3,200,000 shares of Common Stock at a discounted value price of $0.0054 per share. The Company recorded a loss on extinguishment of debt in the amount of $13,120 in connection with the conversion.

On December 26, 2012, Frontline partially assigned $112,200 to Kisumu and Kisumu converted the assigned note for 18,700,000 shares of Common Stock at a discounted price of $0.006 per share. The Company recorded a loss on extinguishment of debt in the amount of $74,800 in connection with the conversion.

Changes to Authorized Common Stock

On June 24, 2011, the Board of Directors unanimously approved an amendment to the Articles of Incorporation to increase the authorized number of shares of common stock from 100 million shares, par value $.001 per share, to 300 million shares, par value $.001 per share. The Company filed the amendment with the Secretary of State of Nevada on August 10, 2011, after mailing a Definitive Information Statement to the Company’s stockholders and the amendment was effective August 10, 2011.

On December 13, 2011, the Board of Directors unanimously approved an amendment to the Company’s Articles of Incorporation to change the authorized number of shares of common stock from 300 million shares, par value $.001 per share, to 60 million shares, par value $.001 per share, and to effect a reverse split in the outstanding common stock in the same ratio. The Company filed the amendment with the Secretary of State of Nevada on December 14, 2011.

Our Board of Directors unanimously approved an amendment to our Articles of Incorporation to increase the authorized number of shares of common stock from 60,000,000 shares, par value $.001 per share, to 400,000,000 shares, par value $.001 per share, on July 20, 2012. On the same date we received the written consent from shareholders of our company holding a majority (75.69%) of the outstanding shares of our common stock. We filed the amendment with the Secretary of State of Nevada on August 30, 2012, and the amendment was effective on that date.

On November 29, 2012, our Board of Directors unanimously approved an amendment to our Articles of Incorporation to increase the authorized number of shares of common stock from 400,000,000 shares, par value $.001 per share, to 40,000,000 shares, par value $.001 per share. On the same day we received the written consent from shareholders of our company holding a majority (75.69%) of the outstanding shares of our common stock. We filed the amendment with the Secretary of State of Nevada on November 29, 2012, and the amendment was effective on that date.

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Note 11. Net Earnings (Loss) Per Common Share
6 Months Ended

Jan. 31, 2013

Earnings Per Share [Abstract]

Note 11. Net Earnings (Loss) Per Common Share
Note 11. Net Earnings (Loss) Per Common Share

The following table sets forth the reconciliation of the basic and diluted net earnings (loss) per common share computations for the three months ended January 31, 2013 and 2012.

Three Months Ended Six Months Ended

January 31, January 31,

2013 2012 2012 2011

Basic and Diluted Earnings (Loss) Per Share

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Weighted Average Shares Outstanding - Basic and Diluted 13,704,783 20,642,347 21,399,154 20,642,347

Basic and Diluted Net Earnings (Loss) Per Common Share $ (0.02 ) $ (0.10 ) $ (0.01 ) $ (0.12 )

Net loss per common share for the six months ended January 31, 2012, has been revised. All share and per share amounts have been restated to reflect the one-for-five reverse stock split as discussed in Note 10.

The amounts previously reported for the three months ended January 31, 2011, were as follows:

Three Months Ended Six Months Ended

January 31, 2012 January 31, 2012

Basic and Diluted Loss Per Common Share $ (0.33 ) $ (0.37 )

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Outstanding -Basic and Diluted 6,418,322 6,418,322

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Consolidated Statements of Operations (unaudited) (USD $)
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Jan. 31, 2012

Jan. 31, 2013

Jan. 31, 2012

Revenue:

Sales $ 473,128 $ 476,696

License agreement revenue 168,750 337,500

Total revenue 641,878 814,196

Costs and expenses:

Cost of sales 257,452 258,047

General and administrative 120,954 2,396,441 169,274 2,620,659

(Gain) loss on disposal of property and equipment 6,467 (5,552)

Research and development 155,785 1,297 411,651

Total costs and expenses 114,487 2,809,678 176,123 3,290,357

Loss from operations (114,487) (2,167,800) (176,123) (2,476,161)

Other (expenses) income:

Interest (expense) 18,897 32,309 41,108 73,842

Loss on extinguishment of debt (119,140) (119,140)

Other income 43,944 93,060 88,479 155,731

Loss before provision for (benefit from) income taxes (208,580) (2,107,049) (247,892) (2,394,272)

Provision for (benefit from) income taxes

Net loss (208,580) (2,107,049) (247,892) (2,394,272)

Less: net loss attributable to non-controlling interest

Net loss attributable to Terra Inventions Corp. $ (208,580) $ (2,107,049) $ (247,892) $ (2,394,272)

Loss per share - basic and diluted:

Loss per common share attributable to Terra Inventions Corp. common shareholders $ (0.02) $ (0.10) $ (0.01) $ (0.12)

Weighted average number of shares outstanding - basic and diluted 13,704,783 20,642,347 21,399,154 20,642,347

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Note 5. Inventories
6 Months Ended

Jan. 31, 2013

Inventory Disclosure [Abstract]

Note 5. Inventories
Note 5. Inventories

Inventories consist of the following:

January 31, July 31,

2013 2012

Finished Goods $ 1,500 $ 1,500

$ 1,500 $ 1,500

Raw materials, work in progress and finished goods for the quarter ended January 31, 2013, and year ended July 31, 2012, are related to the Company’s planned sales of electric powered vehicles.

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Note 4. Notes Receivable
6 Months Ended

Jan. 31, 2013

Receivables [Abstract]

Note 4. Notes Receivable
Note 4. Notes Receivable

As of July 31, 2012, the Company had a note receivable balance with CET of $708,602. On October 2, 2012 the Company sold its interest in the receivable to Frontline Asset Management (“Frontline”) for $0.10 on the dollar which reduced the Company’s debt with Frontline to $70,786. The entire note receivable had previously been reserved for in its entirety; therefore, we had a $70,786 credit in our bad debt expense which is included in the general and administrative expenses on the Company’s consolidated statement of operations for the six months ended January 31, 2013.

During the six months ended January 31, 2013, the Company advanced $0 and $0 was repaid by CET. During the six months ended January 31, 2012 the Company advanced CET $54,539 of which $22,984 was repaid. As of January 31, 2013 and July 31, 2012, an allowance for doubtful accounts in the amount of $0 and $708,602, respectively, was recorded against the note receivable, reducing the amount to $0.

On November 26, 2010, LEVC issued the Company a Secured Promissory Note (“LEVC Note”) in the amount of $1,750,000 in accordance with the license agreement. The LEVC Note bears interest at ten (10%) percent per annum on the outstanding amount of the loan and shall accrue for the first 12 months during which the outstanding amount, or any portion thereof is outstanding. Commencing for the first month following the first year and for all subsequent months during which any portion of the amount is outstanding, LEVC shall make monthly interest payments in arrears on the first day of the month following the month for which the interest payment is made on the outstanding amount of the LEVC Note, including any accrued unpaid interest thereon. The outstanding amount and any accrued but unpaid interest thereon shall be repaid in full by LEVC within sixty (60) days of receiving written demand for repayment by the Company. LEVC shall have the right to repay the LEVC Note in whole or in part, at any time without notice, bonus or penalty. The LEVC Note is secured by LEVC’s (1) inventory; (2) equipment, other than inventory; (3) receivables; and (4) all other property, including leasehold interests, chattel paper, documents of title, securities, instruments, money and intangibles. In addition, the LEVC Note includes a conversion right in which the Company can convert the LEVC Note if LEVC should begin trading on the TSX Venture Exchange. The conversion clause stipulates that the LEVC Note will be converted at a price the greater of fifteen cents ($0.15) per share or ninety percent (90%) of the average ten (10) day trading price and if the conversion of the LEVC Note results in a fractional share, LEVC shall, in lieu of issuing such fractional share, pay to the Company an amount equal to the conversion value of the fractional share.

LEVC is currently attempting to complete a public registration in Germany. The Company has the option, upon the completion of the registration, of converting the note into LEVC common stock. Due to the uncertainty of LEVC’s ability to complete the public registration in Germany and with LEVC having no assets to secure the note, the Company has recorded a reserve for doubtful accounts for the entire note amount of $1,750,000.

The Company recognized interest income of $88,645 and $88,219, none of which has been received, in accordance to the terms of the LEVC Note for the six months ended January 31, 2013 and January 31, 2012, respectively. The Company has reflected the amount due from LEVC in its accounts receivable and has established a reserve for doubtful accounts for the entire amount and is included in general and administrative expenses on the Company’s consolidated statement of operations.

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Note 2. Summary of Significant Accounting Policies (Policies)
6 Months Ended

Jan. 31, 2013

Accounting Policies [Abstract]

Significant Accounting Policies The Company’s significant accounting policies are summarized in Note 1 of the Company’s Annual Report on Form 10-K for the year ended July 31, 2012. There were no significant changes to these accounting policies during the three months ended January 31, 2013 and the Company does not expect that the adoption of other recent accounting pronouncements will have a material impact on its financial statements.

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Note 12. Share Based Compensation
6 Months Ended

Jan. 31, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Note 12. Share Based Compensation
Note 12. Share Based Compensation

The Company records compensation expense in its consolidated statement of operations related to employee stock-based options and awards in accordance with FASB ASC 718, “Compensation”, and (“ASC 718”).

The Company recognizes the cost of all employee stock options on a straight-line attribution basis over their respective contractual terms, net of estimated forfeitures. The Company has selected the modified prospective method of transition.

Stock Option Plan

As of January 31, 2013, there are no shares of common stock remaining and available for issuance under the stock option plans.

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Note 8. Accounts Payable and Accrued Expenses
6 Months Ended

Jan. 31, 2013

Payables and Accruals [Abstract]

Note 8. Accounts Payable and Accrued Expenses
Note 8. Accounts Payable and Accrued Expenses

Accounts payable, accrued expenses and other current liabilities at January 31, 2012 and July 31, 2011 consisted of:

January 31, July 31,

2012 2012

Accounts Payable $ 310,532 $ 291,156

Accounts Payable - Related Parties 10,177 4,682

Wages, Paid Leave and Payroll Related Taxes 998,235 948,410

Accrued Interest 34,428 120,067

Legal Settlements 152,976 152,976

Other 2,945 20,769

Total $ 1,509,293 $ 1,538,060

Accounts payable due to related parties are reimbursable general and administrative expenses paid by the Company’s President.

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Note 6. Property and Equipment
6 Months Ended

Jan. 31, 2013

Property, Plant and Equipment [Abstract]

Note 6. Property and Equipment
Note 6. Property and Equipment

Property and equipment consist of:

January 31, July 31,

2013 2012

Building and Improvements $ — $ 552,276

Equipment and Furniture and Fixtures 4,827 4,827

Vehicles 66,429 66,429

Land — 700,000

71,256 1,323,532

Less Accumulated Depreciation (66,748 ) (268,601 )

Net Property and Equipment $ 4,508 $ 1,054,931

Depreciation expense for the three months ended January 31, 2013 and 2012, was $639 and $8,643, respectively. Depreciation expense for the six months ended January 31, 2013 and 2012, was $1,277 and $31,716, respectively, and is included in general and administrative expenses on the Company’s consolidated statement of operations.

On September 14, 2012, the sale of the property pursuant to the Frontline August 22, 2012 foreclosure and sale was completed. Due to the foreclosure of the property and the loss of rights to the facility, the Company wrote-off the building and its improvements, which caused a loss of $5,552 and is reflected on the Company’s consolidated statement of operations.

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Note 7. Other Current Assets
6 Months Ended

Jan. 31, 2013

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Note 7. Other Current Assets
Note 7. Other Current Assets

January 31, July 31,

2013 2012

Deposits $ — $ 3,190

Total $ — $ 3,190

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Note 9. Long-Term Debt
6 Months Ended

Jan. 31, 2013

Debt Disclosure [Abstract]

Note 9. Long-Term Debt
Note 9. Long-Term Debt

Long-term debt consists of:

January 31, July 31,

2013 2012

5% Note payable to Bayview Loan Servicing, LLC, payable in monthly installments of $5,433 including interest, collateralized by real property. Due to foreclosure of the building, the entire balance has been eliminated. (1) $ — $ 946,279

12% Note payable to Frontline Asset Management, payable in monthly installments of interest only, due in full on March 1, 2013 (2) 378,959 508,492

48.956% Note payable to Amicus Funding Group, LLC, payable in monthly installments of approximately $467, collateralized by real property due in full on September 1, 2013 (3) 6,297 6,297

10% Note payable to Cameo Properties, LLC payable in monthly installments of interest only, due in full on December 27, 2014 (4) 250,000 250,000

635,256 1,711,068

Less Current Portion (385,256 ) (1,460,189 )

$ 250,000 $ 250,879

Principal maturities for long-term debt are as follows for the second quarters ended January 31:

2013 $ 385,256

2014 250,000

2015 —

2016 —

2017 —

Thereafter —

$ 635,256

(1) In November 2007, the Company refinanced the first mortgage loan on its Mooresville, North Carolina building (the “property”) with Bayview. On July 25, 2012, Frontline, the junior lien holder noticed a foreclosure hearing and sale to take place on August 22, 2012, and the sale of the property to an assignee of Frontline, which was the only bidder, was completed on September 14, 2012. The Company debt to Bayview was reduced to zero upon the completion of the sale.

(2) On February 26, 2010, the Company entered into a loan agreement with Frontline. The loan provides for payments to the Company of $2,000,000 with interest at a fixed annual rate of 12%. On March 1, 2012, an Addendum to the original Promissory Note, dated February 26, 2010, was entered into which amended the term of the note to provide for interest only payments, due on the last day of every month until maturity date March 30, 2013, when all principal and accrued interest shall be due and payable. On April 11, 2011, Frontline assigned $850,279 of its debt to Windsor Capital, Inc. (“Windsor”). On April 19, 2011, Frontline partially assigned $437,309 to Kisumu S.A. (“Kisumu”) and Kisumu immediately converted the assigned note for 1,041,212 shares of Common Stock at a fair value price of $0.42 per share. On April 19, 2011, Frontline assigned $420,000 to Eurolink Corporation (“Eurolink”) and Eurolink immediately converted the assigned note for 1,000,000 shares of Common Stock at a fair value price of $0.42 per share. On December 27, 2011, Frontline purchased two electric vehicles for $255,000. On the same day Frontline assigned $250,000 to Cameo Properties, LLC. On April 26, 2012, the Company assigned $112,500 of its note receivable with CET to Frontline which reduced the balance due to Frontline by $112,500. On September 13, 2012, Frontline converted $39,000 of accrued interest for 1,300,000 shares of Common Stock at a discounted value price of $0.30 per share. On October 2, 2012, Frontline purchased our receivable with CET at $0.10 on the dollar for $70,786, which reduced the Company’s accrued interest by $43,726 and debt by $27,060. On October 2, 2012, Frontline converted $12,180 for 1,450,000 shares of Common Stock at a discounted value price of $0.0084 per share. On November 13, 2012, Frontline partially assigned $17,280 to Kisumu and Kisumu immediately converted the assigned note for 3,200,000 shares of Common Stock at a discounted value price of $0.0054 per share. On December 26, 2012, Frontline partially assigned $112,200 to Kisumu and Kisumu converted the assigned note for 18,700,000 shares of Common Stock at a discounted price of $0.006 per share.

Loans under the Frontline loan agreement are secured by a junior deed of trust on the Company’s property located at 158 Rolling Hill Road, Mooresville, North Carolina. On August 22, 2012, the foreclosure by Frontline of the property took place, pursuant to a notice of foreclosure and sale dated July 25, 2012, and the foreclosure sale to an assignee of Frontline, which was the only bidder, was completed on September 14, 2012. Frontline received $50,000 upon the sale of the foreclosed property and this amount reduced the debt to Frontline.

Interest expense for the three months ended January 31, 2013 and 2012, was $12,135 and $15,244, respectively . Interest expense for the six months ended January 31, 2013 and 2012, was $27,423 and $32,904, respectively.

(3) On March 11, 2011, the Company financed $7,992 for office equipment with Amicus Funding Group, LLC (“Amicus”) and monthly payments including interest of 48.956% are approximately $477. During the three months ended January 31, 2013 and 2012, the Company repaid $0 and $380, respectively. During the six months ended January 31, 2013 and 2012, the Company repaid $0 and $895, respectively. The Company is in default on this note.

Interest expense for the three months ended January 31, 2013 and 2012, was $461 and $819, respectively. Interest expense for the six months ended January 31, 2013 and 2012, was $1,028 and $1,703, respectively.

(4) The Company entered into a Loan Agreement, dated as of July 14, 2011, with Cameo Properties LLC (“Cameo”) and was amended on October 14, 2011 (the “Amended Loan Agreement”). Each Note issued under the Amended Loan Agreement is due three years from the date of its issuance. The Amended Loan Agreement provides for loans to the Company of up to $750,000 (the “Loan”), with a minimum initial loan of $250,000 within 60 days of the date of the Loan Agreement, and up to an additional $500,000 within the first year and a half from execution of the Amended Loan Agreement. This is not a revolving facility, and any principal repaid by the Company will not be available for additional advances to the Company under the Amended Loan Agreement. The Company cannot, without the Lender’s consent, prepay all or part of the Loan. The notes evidencing the installments of the loans bear interest payable monthly in arrears at the rate of 10% per annum, and mature and are due and payable three years from the date of issuance. On December 27, 2011, Frontline assigned $250,000 of its receivable to Cameo.

Interest expense for the three months ended January 31, 2013 and 2012, was $6,301 and $2,937, respectively. Interest expense for the six months ended January 31, 2013 and 2012, was $12,603 and $2,937, respectively.

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Note 5. Inventories - Schedule of Inventory Current (Details) (USD $)

Jan. 31, 2013

Jul. 31, 2012

Inventory Disclosure [Abstract]

Finished Goods $ 1,500 $ 1,500

Total Inventories $ 1,500 $ 1,500

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Note 14. Commitments and Contingencies
6 Months Ended

Jan. 31, 2013

Commitments and Contingencies Disclosure [Abstract]

Note 14. Commitments and Contingencies
Note 14. Commitments and Contingencies

Legal Proceedings

The Company is currently involved in various claims and legal proceedings. Quarterly, the Company reviews the status of each significant matter and assesses its potential financial exposure and if the potential loss from any claim or legal proceeding is considered probable and the amount can be reasonably estimated, the Company accrues a liability for the estimated loss.

Caudle & Spears has obtained a default judgment against the Company in Meckenberg County, North Carolina, General Court, in the amount of $17,686. This law firm represented us in our litigation against Martin Koebler, a former employee, whom we successfully sued for return of Company property and other damages. The Company is in settlement negotiations with Caudle & Spears, since its judgment against Martin Koebler is still in the collection process. A payment agreement has been reached in the amount of $2,500 per month with no interest until paid. The Company is not current with its payment arrangements and has a balance of $4,263 still due.

Internal Revenue Service (“IRS”) served the Company with a tax lien dated March 3, 2010 in the total amount of $251,928. Third quarter 2009 taxes are approximately $117,000, which are included in total due. The Company has been served with an additional tax lien dated January 19, 2011, in the amount of $2,925. The Company had a payment plan in place with IRS; however, the Company is arrears in payments as of July 31, 2012. Management is working with the local IRS office to try and revise the payment agreement. The balance due on the most recent statement from the IRS is $566,071.

Tallman Hudders & Sorrentino has obtained a judgment in Lehigh County, Pennsylvania, on behalf of their client Javad Hajihadian, an individual. Mr. Hajihadian had ordered and paid for, the first super car to be produced by Li-ion Motors in November 2008. The car was in the design stage when it was ordered. Mr. Hajihadian’s attorney subsequently contacted the Company to cancel his contract and have his payment refunded. The parties had reached a settlement agreement and the payment was being refunded with interest. The settlement agreement was for $102,500 and stipulated monthly payments of $10,250 commencing in July 2010. Payments were made through November 2010, totaling $51,250, leaving a balance of five payments or $51,250 still due; which is reflected on the Company’s balance sheet under current liabilities. The Company became delinquent and Mr. Hajihadian proceeded with litigation and on February 4, 2011, a judgment was issued in his favor for $51,750.

The Company’s facility in Mooresville, North Carolina was financed through Bayview and Frontline, which had a second lien on the property. Li-ion became delinquent with the mortgage payments, and, following a prior foreclosure filing and new agreement as to payments under the mortgage, on July 12, 2012, Bayview refiled a notice of hearing on foreclosure on its deed of trust and security agreement for a hearing on August 21, 2012, the outstanding amount of the loan at July 31, 2012 being $946,279. A similar notice of foreclosure pursuant to the Frontline deed of trust was filed by the Trustee with the same court on July 25, 2012, noticing a hearing for August 22, 2012, with an amended notice of default, the amount of $508,492 being outstanding under the loan as of July 31, 2012. The Trustee for Frontline also filed on July 25, 2012, a notice of foreclosure and sale to take place on August 22, 2012. The Trustee under the Bayview deed of trust on August 21, 2012, filed its notice of foreclosure and sale to take place on September 18, 2012, of the real and personal property securing the deed of trust. On September 14, 2012, the sale of the property pursuant to the Frontline August 22, 2012 foreclosure and sale was completed, and Frontline assigned its rights to its foreclosure bid to A&S Holdings Inc., subject to the rights of Bayview, as the holder of the first mortgage on the property.

Fine Mobile and Li-ion Motors entered into a confession of judgment in relation to X-Prize winnings. The parties agreed to a payment arrangement of $10,000 per month for a period of eight (8) months. If a default were to occur, the debtor would then be entitled to exercise confession of judgment in the amount of $120,000 without further delay. The initial payment was wired on December 15, 2011; however, the Company was unable to make any additional payments. On June 18, 2012 Fine Mobile executed the judgment with the Iredell County Sheriff’s Office and on July 2, 2012, the Sherriff took possession of the building located at 158 Rolling Hill Road, Mooresville, NC, seizing all remaining assets.

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6 Months Ended

Jan. 31, 2013

Fair Value Disclosures [Abstract]

Fair Value Assets Measured on Recurring Basis

Assets at Fair Value Using

Quoted Prices in
Activated Markets for Identical Assets Significant Other
Observable Inputs Significant Observable
Inputs

Total (Level 1) (Level 2) (Level 2)

January 31, 2013

Cash and cash equivalents $ 14 $ 14 $ — $ —

July 31, 2012

Cash and cash equivalents $ 64 $ 64 $ — $ —

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Note 11. Net Earnings (Loss) Per Common Share - Earnings Per Common Share, Previously Reported (Details) (USD $)
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Jan. 31, 2012

Earnings Per Share [Abstract]

Basic and Diluted Loss Per Common Share $ (0.33) $ (0.37)

Weighted Average Number of Shares Outstanding -Basic and Diluted 6,418,322 6,418,322

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Consolidated Statement of Comprehensive Loss (unaudited) (USD $)
3 Months Ended 6 Months Ended

Jan. 31, 2013

Jan. 31, 2012

Jan. 31, 2013

Jan. 31, 2012

Consolidated Statement Of Comprehensive Loss

Net loss $ (208,580) $ (2,107,049) $ (247,892) $ (2,394,272)

Other comprehensive income

Currency translation adjustment (289) 468 (342) 511

Comprehensive loss (208,869) (2,106,581) (248,234) (2,393,761)

Comprehensive loss attributable to noncontrolling interest

Comprehensive loss attributable to Terra Inventions Corp $ (208,869) $ (2,106,581) $ (248,234) $ (2,393,761)

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Note 3. Fair Value Measurements
6 Months Ended

Jan. 31, 2013

Fair Value Disclosures [Abstract]

Note 3. Fair Value Measurements
Note 3. Fair Value Measurements

The Company utilizes the accounting guidance for fair value measurements and disclosures for all financial assets and liabilities and nonfinancial assets and liabilities that are recognized or disclosed at fair value in the consolidated financial statements on a recurring basis or on a nonrecurring basis during the reporting period. The fair value is an exit price, representing the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants based upon the best use of the asset or liability at the measurement date. The Company utilizes market data or assumptions that market participants would use in pricing the asset or liability. The accounting guidance establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. These tiers are defined as follows:

Level 1 - Observable inputs such as quoted market prices in active markets

Level 2 - Inputs other than quoted prices in active markets that are either directly or indirectly observable

Level 3 - Unobservable inputs about which little or no market data exists, therefore requiring an entity to develop its own assumptions.

As of January 31, 2013, the Company held certain financial assets that are measured at fair value on a recurring basis. These consisted of cash and cash equivalents. The fair values of the cash and cash equivalents is determined based on quoted market prices in public markets and is categorized as Level 1. The Company does not have any financial assets measured at fair value on a recurring basis as Level 3 and there were no transfers in or out of Level 1, Level 2 or Level 3 during the six months ended January 31, 2013, and 2012.

The following table sets forth by level, within the fair value hierarchy, the Company’s financial assets accounted for at fair value on a recurring basis as of January 31, 2013, and July 31, 2012.

Assets at Fair Value Using

Quoted Prices in
Activated Markets for Identical Assets Significant Other
Observable Inputs Significant Observable
Inputs

Total (Level 1) (Level 2) (Level 2)

January 31, 2013

Cash and cash equivalents $ 14 $ 14 $ — $ —

July 31, 2012

Cash and cash equivalents $ 64 $ 64 $ — $ —

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6 Months Ended

Jan. 31, 2013

Inventory Disclosure [Abstract]

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2013 2012

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Note 9. Long-Term Debt - Schedule of Long Term Debt (Details) (USD $)
6 Months Ended

Jan. 31, 2013

Jul. 31, 2012

Long Term Debt $ 635,256 $ 1,711,068

Less Current Portion (385,256) (1,460,189)

Long Term Debt Net 250,000 250,879

5% Note Payable to Bayview Loan Servicing, LLC

Long Term Debt 946,279

Payment Terms Payable in monthly installments of $5,433 including interest, collateralized by real property. Due to foreclosure of the building, the entire balance has been eliminated

12% Note Payable to Frontline Asset Management

Long Term Debt 378,959 508,492

Payment Terms Payable in monthly installments of interest only, due in full on March 1, 2013

48.956% Note Payable to Amicus Funding Group

Long Term Debt 6,297 6,297

Payment Terms Payable in monthly installments of approximately $467, collateralized by real property due in full on September 1, 2013

10% Note Payable to Cameo Properties, LLC

Long Term Debt $ 250,000 $ 250,000

Payment Terms Payable in monthly installments of interest only, due in full on December 27, 2014

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Note 13. Income Taxes
6 Months Ended

Jan. 31, 2013

Income Tax Disclosure [Abstract]

Note 13. Income Taxes
Note 13. Income Taxes

The Company adopted the provisions of ASC 740, “Income Taxes” (“ASC 74”) on August 1, 2007. The implementation of ASC 740 did not impact the total amount of the Company’s liabilities for uncertain tax position.

The Company recorded no provisions for income taxes for the six months ended January 31, 2013 and 2012.

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Consolidated Balance Sheets (unaudited) (USD $)	Jan. 31, 2013	Jul. 31, 2012
Current assets:
Cash and cash equivalents	$ 14	$ 64
Accounts receivable, net of allowance for doubtful accounts of 649,457 and $561,237, respectively
Notes receivable, net of allowance for doubtful accounts of $1,750,000 and $2,458,602, respectively
Inventories	1,500	1,500
Building and building improvements, net		1,049,146
Other current assets		3,190
Total current assets	1,514	1,053,900
Property and equipment, net	4,508	5,785
Deferred patent and trademark costs	38,063	37,413
Total assets	44,085	1,097,098
Current liabilities:
Accounts payable and accrued expenses	1,509,293	1,538,060
Current portion of long-term debt	385,256	1,460,189
Customer deposits	102,188	102,188
Total current liabilities	1,996,737	3,100,437
Long-term liabilities:
Long-term debt, less current portion	250,000	250,879
Total liabilities	2,246,737	3,351,316
Commitments and contingencies
Stockholders' deficiency
Preferred stock, $.001 par value, 5,000,000 shares authorized, 0 issued and outstanding
Common stock, $.001 par value, 40,000,000 shares authorized, 39,938,166 and 20,642,347 issued and outstanding at January 31, 2013 and July 31, 2012, respectively.	39,938	20,642
Additional paid-in capital	62,905,729	62,625,225
Accumulated deficit	(65,140,015)	(64,892,123)
Accumulated other comprehensive loss	(8,304)	(7,962)
Stockholders' deficiency attributable to Terra Inventions Corp.	(2,202,652)	(2,254,218)
Non-controlling interests
Stockholders' deficiency	(2,202,652)	(2,254,218)
Total stockholders' deficiency	(2,202,652)	(2,254,218)
Total liabilities and stockholders' deficiency	$ 44,085	$ 1,097,098

Note 9. Long-Term Debt (Details Narrative) (USD $)	3 Months Ended		6 Months Ended				12 Months Ended			12 Months Ended		12 Months Ended		6 Months Ended			6 Months Ended			6 Months Ended		6 Months Ended		6 Months Ended	3 Months Ended		6 Months Ended		3 Months Ended		6 Months Ended		3 Months Ended		6 Months Ended
Note 9. Long-Term Debt (Details Narrative) (USD $)	Jan. 31, 2013	Jan. 31, 2012	Jan. 31, 2013	Jan. 31, 2012	Jan. 31, 2013 Loan payable to frontline	Feb. 26, 2010 Loan payable to frontline	Jan. 31, 2012 Debt assignment, 11 April 2011	Jan. 31, 2012 Debt conversion, 19 April 2011	Apr. 19, 2011 Debt conversion, 19 April 2011	Jan. 31, 2012 Debt conversion (2), 19 April 2011	Apr. 19, 2011 Debt conversion (2), 19 April 2011	Jan. 31, 2012 Purchase of electric vehicles	Jan. 31, 2012 Debt assignment, 27 December 2011	Jan. 31, 2013 Noncash transaction, 26 April 2012	Jan. 31, 2013 Debt conversion, 13 September 2012	Sep. 13, 2012 Debt conversion, 13 September 2012	Jan. 31, 2013 Noncash transaction, 2 October 2012	Jan. 31, 2013 Debt conversion, 2 October, 2012	Oct. 02, 2012 Debt conversion, 2 October, 2012	Jan. 31, 2013 Debt conversion, 13 November, 2012	Nov. 13, 2012 Debt conversion, 13 November, 2012	Jan. 31, 2013 Debt conversion, 26 December, 2012	Dec. 26, 2012 Debt conversion, 26 December, 2012	Jan. 31, 2013 Noncash transaction, 14 September 2012	Jan. 31, 2013 Interest expense, Frontline loan	Jan. 31, 2012 Interest expense, Frontline loan	Jan. 31, 2013 Interest expense, Frontline loan	Jan. 31, 2012 Interest expense, Frontline loan	Jan. 31, 2013 Amicus financing	Jan. 31, 2012 Amicus financing	Jan. 31, 2013 Amicus financing	Mar. 11, 2011 Amicus financing	Jan. 31, 2013 Cameo loan	Jan. 31, 2012 Cameo loan	Jan. 31, 2013 Cameo loan	Jan. 31, 2012 Cameo loan
Approximate monthly payments																																$ 477
Debt amount assigned by debt holder							850,279						250,000	112,500																						250,000
Debt converted								437,309		420,000					39,000			12,180		17,280		112,200
Decrease in interest payable																	43,726
Decrease of debt in noncash transaction														112,500			27,060							50,000
Equipment financed																																7,992
Interest Expense	(18,897)	(32,309)	(41,108)	(73,842)																					12,135	15,244	27,423	32,904	461	819	2,731		6,301	2,937		15,540
Interest rate						12.00%																										49.00%
Loan balance						2,000,000
Maturity date					Mar. 30, 2013
Purchase of 2 electric vehicles												255,000
Repaid on equipment financing																														$ 380	$ 895
Share price									$ 0.42		$ 0.42					$ 0.30			$ 0.01		$ 0.01		$ 0.01
Shares issued in note conversion								1,041,212		1,000,000					1,300,000			1,450,000		3,200,000		18,700,000
Terms of amended loan agreement																																			Each Note issued under the Amended Loan Agreement is due three years from the date of its issuance. The Amended Loan Agreement provides for loans to the Company of up to $750,000 (the “Loan”), with a minimum initial loan of $250,000 within 60 days of the date of the Loan Agreement, and up to an additional $500,000 within the first year and a half from execution of the Amended Loan Agreement. This is not a revolving facility, and any principal repaid by the Company will not be available for additional advances to the Company under the Amended Loan Agreement. The Company cannot, without the Lender’s consent, prepay all or part of the Loan. The notes evidencing the installments of the loans bear interest payable monthly in arrears at the rate of 10% per annum, and mature and are due and payable three years from the date of issuance.

Consolidated Statements of Cash Flows (unaudited) (USD $)	6 Months Ended
	Jan. 31, 2013	Jan. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (247,892)	$ (2,394,272)
Adjustments to reconcile net earnings (loss) to net cash utilized by operating activities
Depreciation	1,277	31,716
Loss on disposal of property and equipment, net		139,537
Provision for doubtful accounts		2,167,313
Licensing fees		(354,833)
Non-cash sale of property and equipment		(139,537)
Non-cash sale of inventories		(255,000)
Non-cash sale of electric vehicles		(217,000)
Loss on extinguishment of debt	119,140
Increase (decrease) in cash flows from changes in operating assets and liabilities
Inventories		84,389
Prepaid expenses and other current assets	(3,190)	(138,132)
Deferred patent and trademark costs	(650)	(875)
Bank overdraft		806
Accounts payable and accrued expenses	42,491	300,274
Customer deposits		(99)
Deferred revenue		(66,000)
Net cash used in operating activities	(76,892)	353,997
CASH FLOWS FROM INVESTING ACTIVITIES:
Additions to property and equipment
Net cash used in investing activities
CASH FLOWS FROM FINANCING ACTIVITIES:
Advances on notes receivable		54,539
Payments received on notes receivable		22,984
Proceeds from issuance of debt	77,185	572,462
Payments on debt		900,102
Net cash provided by financing activities	77,185	(359,195)
Effect of exchange rate changes on cash and cash equivalents	(342)	511
CHANGE IN CASH AND CASH EQUIVALENTS
Net increase (decrease) in cash and cash equivalents	(49)	(4,687)
Cash and cash equivalents at beginning of period	64	5,118
Cash and cash equivalents at end of period	14	431
Cash paid during the period for:
Interest		9,975
Income taxes
SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES
Assignment of note receivable with Sky Power Solutions Corp. to Frontline Asset Management debt	70,860
Shares issued for debt	299,800
Property and equipment, inventories and electric vehicles exchanged for payment on debt		$ (611,537)

Note 6. Property and Equipment - Property Plant and Equipment (Details) (USD $)	Jan. 31, 2013	Jul. 31, 2012
Property, Plant and Equipment [Abstract]
Building and Improvements		$ 552,276
Equipment and Furniture and Fixtures	4,827	4,827
Vehicles	66,429	66,429
Land		700,000
Gross Property and Equipment	71,256	1,323,532
Less Accumulated Depreciation	(66,748)	(268,601)
Less Current Portion		(1,049,146)
Net Property and Equipment	$ 4,508	$ 5,785

Note 7. Other Current Assets - Other Current Assets (Details) (USD $)	Jan. 31, 2013	Jul. 31, 2012
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Deposits		$ 3,190
Total		$ 3,190

Consolidated Statement of Shareholders' Equity (Deficiency) (USD $)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Other Comprehensive Income / Loss	Treasury Stock	Comprehensive Income / Loss	Total
Beginning balance, value at Jul. 31, 2011	$ 642	$ 62,645,225	$ (62,580,108)	$ (9,197)	$ (20,000)		$ 36,562
Beginning balance, shares at Jul. 31, 2011	642,347
Common stock issued as collateral on loan released to lender, shares	20,000,000
Common stock issued as collateral on loan released to lender, value	20,000	(20,000)			20,000		20,000
Foreign currency translation				1,235		1,235	1,235
Net earnings			(2,312,015)			(2,312,015)	(2,312,015)
Comprehensive income						(2,310,780)
Ending balance, value at Jul. 31, 2012	20,642	62,625,225	(64,892,123)	(7,962)			(2,254,218)
Ending balance, shares at Jul. 31, 2012	20,642,347
Common stock issued on conversion of debt, shares	19,295,819
Common stock issued on conversion of debt, value	19,296	280,504					299,800
Foreign currency translation				(342)		(342)	(342)
Net earnings			(247,892)			(247,892)	(247,892)
Comprehensive income						(248,234)
Ending balance, value at Jan. 31, 2013	$ 39,938	$ 62,905,729	$ (65,140,015)	$ (8,304)			$ (2,202,652)
Ending balance, shares at Jan. 31, 2013	39,938,166

Consolidated Balance Sheets (unaudited) (Parenthetical) (USD $)	Jan. 31, 2013	Jul. 31, 2012
Statement of Financial Position [Abstract]
Accounts Receivable, Allowance for Doubtful Accounts	$ 649,457	$ 561,237
Notes Receivable, Allowance for Doubtful Accounts	$ 1,750,000	$ 2,458,602
Preferred Stock, Par Value	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	5,000,000	5,000,000
Preferred Stock, Shares Issued
Preferred Stock, Shares Outstanding
Common Stock, Par Value	$ 0.001	$ 0.001
Common Stock, Shares Authorized	40,000,000	40,000,000
Common Stock, Shares Issued	39,938,166	20,642,347
Common Stock, Shares Outstanding	39,938,166	20,642,347

Document and Entity Information	6 Months Ended
Document and Entity Information	Jan. 31, 2013	Mar. 11, 2013
Document And Entity Information
Entity Registrant Name	Li-ion Motors Corp.
Entity Central Index Key	0001141263
Document Type	10-Q
Document Period End Date	Jan. 31, 2013
Amendment Flag	false
Current Fiscal Year End Date	--07-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		39,938,166
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2013

Note 2. Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jan. 31, 2013
Accounting Policies [Abstract]
Significant Accounting Policies	The Company’s significant accounting policies are summarized in Note 1 of the Company’s Annual Report on Form 10-K for the year ended July 31, 2012. There were no significant changes to these accounting policies during the three months ended January 31, 2013 and the Company does not expect that the adoption of other recent accounting pronouncements will have a material impact on its financial statements.

Note 5. Inventories - Schedule of Inventory Current (Details) (USD $)	Jan. 31, 2013	Jul. 31, 2012
Inventory Disclosure [Abstract]
Finished Goods	$ 1,500	$ 1,500
Total Inventories	$ 1,500	$ 1,500

Note 11. Net Earnings (Loss) Per Common Share - Earnings Per Common Share, Previously Reported (Details) (USD $)	3 Months Ended	6 Months Ended
	Jan. 31, 2012	Jan. 31, 2012
Earnings Per Share [Abstract]
Basic and Diluted Loss Per Common Share	$ (0.33)	$ (0.37)
Weighted Average Number of Shares Outstanding -Basic and Diluted	6,418,322	6,418,322

Note 9. Long-Term Debt - Schedule of Long Term Debt (Details) (USD $)	6 Months Ended
	Jan. 31, 2013	Jul. 31, 2012
Long Term Debt	$ 635,256	$ 1,711,068
Less Current Portion	(385,256)	(1,460,189)
Long Term Debt Net	250,000	250,879
5% Note Payable to Bayview Loan Servicing, LLC
Long Term Debt		946,279
Payment Terms	Payable in monthly installments of $5,433 including interest, collateralized by real property. Due to foreclosure of the building, the entire balance has been eliminated
12% Note Payable to Frontline Asset Management
Long Term Debt	378,959	508,492
Payment Terms	Payable in monthly installments of interest only, due in full on March 1, 2013
48.956% Note Payable to Amicus Funding Group
Long Term Debt	6,297	6,297
Payment Terms	Payable in monthly installments of approximately $467, collateralized by real property due in full on September 1, 2013
10% Note Payable to Cameo Properties, LLC
Long Term Debt	$ 250,000	$ 250,000
Payment Terms	Payable in monthly installments of interest only, due in full on December 27, 2014