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Note 3 - Summary of Significant Accounting Policies: (d) Earnings Per Share (Policies)	9 Months Ended
Feb. 28, 2013
Policies
(d) Earnings Per Share	(d) Earnings per share A basic earnings per share is computed by dividing income available to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted earnings per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. As of February 28, 2013 and February 28, 2012, there were no dilutive securities outstanding.

Note 3 - Summary of Significant Accounting Policies: (d) Earnings Per Share (Policies)

9 Months Ended

Feb. 28, 2013

(d) Earnings per share

A basic earnings per share is computed by dividing income available to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted earnings per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. As of February 28, 2013 and February 28, 2012, there were no dilutive securities outstanding.

- Definition

Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.

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