btwo_10qa.htm

0001354488-12-004449.txt : 20120821 0001354488-12-004449.hdr.sgml : 20120821 20120820183515 ACCESSION NUMBER: 0001354488-12-004449 CONFORMED SUBMISSION TYPE: 10-Q/A PUBLIC DOCUMENT COUNT: 7 CONFORMED PERIOD OF REPORT: 20120630 FILED AS OF DATE: 20120821 DATE AS OF CHANGE: 20120820 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CREATIVE LEARNING Corp CENTRAL INDEX KEY: 0001394638 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EDUCATIONAL SERVICES [8200] IRS NUMBER: 204456503 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-Q/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-52883 FILM NUMBER: 121046294 BUSINESS ADDRESS: STREET 1: 701 MARKET STREET CITY: ST AUGUSTINE STATE: FL ZIP: 32095 BUSINESS PHONE: 904-825-0873 MAIL ADDRESS: STREET 1: 701 MARKET STREET CITY: ST AUGUSTINE STATE: FL ZIP: 32095 FORMER COMPANY: FORMER CONFORMED NAME: B2 HEALTH, INC. DATE OF NAME CHANGE: 20070327 10-Q/A 1 btwo_10qa.htm AMENDMENT NO 1 btwo_10qa.htm

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q/A

(Amendment No. 1)

þ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the Quarterly period ended June 30, 2012

o TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Commission File Number: 000-52883

CREATIVE LEARNING CORPORATION

(Exact name of registrant as specified in its charter)

Delaware		20-4456503
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

701 Market St, Suite 113

St. Augustine, FL 32095

(Address of principal executive offices, including Zip Code)

(904)-825-0873

(Issuer’s telephone number, including area code)

Check 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. Yes þ No o

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(Section 232.405 of this chapter) during the preceding 12 months(or such shorter period that the registrant was required to submit and post such files. Yes þ No o

Indicate by check mark whether the registrant is a large accelerated filer, a non-accelerated filer, or a smaller reporting company. See definitions of “large accelerated filer,” “accelerated filer,” and “small reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer o Accelerated filer o

Non-accelerated filer o (Do not check if a smaller reporting company) Smaller reporting company þ

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act) Yes o No þ

State the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date: 11,451,075 shares of common stock as of August 14, 2012.

Explanatory Note

The purpose of this Amendment No. 1 to Creative Learning Corporation Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2012, filed with the Securities and Exchange Commission on Auguest 14, 2012 (the “Form 10-Q”), is solely to furnish Exhibit 101 to the Form 10-Q in accordance with Rule 405 of Regulation S-T. Exhibit 101 to this report provides the consolidated financial statements and related notes from the Form 10-Q formatted in XBRL (eXtensible Business Reporting Language).

No other changes have been made to the Form 10-Q. This Amendment No. 1 to the Form 10-Q speaks as of the original filing date of the Form 10-Q, does not reflect events that may have occurred subsequent to the original filing date, and does not modify or update in any way disclosures made in the original Form 10-Q.

Pursuant to Rule 406T of Regulation S-T, the interactive data files on Exhibit 101 hereto are deemed not filed or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, are deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise are not subject to liability under those sections.

Item 6.		Exhibits
31.1*		Certification of CEO/CFO pursuant to Sec. 302
32.1*		Certification of CEO/CFO pursuant to Sec. 906

101.DEF		XBRL Taxonomy Extension Definition Linkbase Document
101.INS		XBRL Instance Document
101SCH		XBRL Taxonomy Extension Schema Document
101.CAL		XBRL Taxonomy Extension Calculation Linkbase Document
101.LAB		XBRL Taxonomy Extension Label Linkbase Document
101.PRE		XBRL Taxonomy Extension Presentation Linkbase Document
101.DEF		XBRL Taxonomy Extension Definition Linkbase Document

_________

* These exhibits were previously included or incorporated by reference in Creative Learning Corporation Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2012, filed with the Securities and Exchange Commission on August 14, 2012.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	CREATIVE LEARNING CORPORATION

August 20, 2012	By:	/s/ Brian Pappas
		Brian Pappas, Principal Executive, Financial and Accounting Office

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Accounts receivable The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary. At June 30, 2012 and September 30, 2011 the Company had $28,660, respectively and $-0- in its allowance for doubtful accounts. Property and equipment Property and equipment are recorded at cost and depreciated under straight line or accelerated methods over each item's estimated useful life.   Revenue recognition Revenue is recognized on an accrual basis after services have been performed under contract terms, the service price to the client is fixed or determinable, and collectability is reasonably assured. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Income tax The Company accounts for income taxes pursuant to ASC 740. Under ASC 740 deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Prior to fiscal year 2010 the Company operated as an LLC, was a pass-through entity for federal income tax purposes and paid no income tax at the company level. At June 30, 2012 and June 30, 2011 the Company had net operating loss carryforwards of approximately $910,100 and $1,107,741 respectively, which begin to expire in 2031. The deferred tax asset of approximately $182,020 and $221,548 respectively created by the net operating loss has been offset by a 100% valuation allowance. The change in the valuation allowance in the nine month period ended June 30, 2012 and 2011 was decreased by $73,388 and increased by $67,343 respectively.   Advertising costs Advertising costs are expensed as incurred. The Company had advertising costs for the nine month period ended June 30, 2012 and 2011 was $188,789 and $128,478 respectively.   Net income (loss) per share The net income (loss) per share is computed by dividing the net income (loss) by the weighted average number of shares of common outstanding. Warrants, stock options, and common stock issuable upon the conversion of the Company's preferred stock (if any), are not included in the computation if the effect would be anti-dilutive and would increase the earnings or decrease loss per share.   Financial Instruments The carrying value of the Companys financial instruments, as reported in the accompanying balance sheets, approximates fair value.   Long-Lived Assets In accordance with ASC 350, the Company regularly reviews the carrying value of intangible and other long-lived assets for the existence of facts or circumstances, both internally and externally, that may suggest impairment. If impairment testing indicates a lack of recoverability, an impairment loss is recognized by the Company if the carrying amount of a long-lived asset exceeds its fair value. Stock based compensation The Company accounts for employee and non-employee stock awards under ASC 718, whereby equity instruments issued to employees for services are recorded based on the fair value of the instrument issued and those issued to non-employees are recorded based on the fair value of the consideration received or the fair value of the equity instrument, whichever is more reliably measurable. For the nine month period ended June 30, 2012 the Company issued 11,000 shares of stock in exchange for services valued at $8,800.

The accompanying unaudited financial statements have been prepared in accordance with the instructions to Form 10-Q and do not include all of the information and disclosures required by generally accepted accounting principles for complete financial statements. All adjustments which are, in the opinion of management, necessary for a fair presentation of the results of operations for the interim periods have been made and are of a recurring nature unless otherwise disclosed herein. The results of operations for such interim periods are not necessarily indicative of operations for a full year.

The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiary. All intercompany accounts and transactions have been eliminated in consolidation.

The Company considers all highly liquid investments with an original maturity of three months or less as cash equivalents.

The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary. At June 30, 2012 and September 30, 2011 the Company had $28,660, respectively and $-0- in its allowance for doubtful accounts.

Property and equipment are recorded at cost and depreciated under straight line or accelerated methods over each item's estimated useful life.

Revenue is recognized on an accrual basis after services have been performed under contract terms, the service price to the client is fixed or determinable, and collectability is reasonably assured.

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

The Company accounts for income taxes pursuant to ASC 740. Under ASC 740 deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Prior to fiscal year 2010 the Company operated as an LLC, was a pass-through entity for federal income tax purposes and paid no income tax at the company level. At June 30, 2012 and June 30, 2011 the Company had net operating loss carryforwards of approximately $910,100 and $1,107,741 respectively, which begin to expire in 2031. The deferred tax asset of approximately $182,020 and $221,548 respectively created by the net operating loss has been offset by a 100% valuation allowance. The change in the valuation allowance in the nine month period ended June 30, 2012 and 2011 was decreased by $73,388 and increased by $67,343 respectively.

Advertising costs are expensed as incurred. The Company had advertising costs for the nine month period ended June 30, 2012 and 2011 was $188,789 and $128,478 respectively.

The net income (loss) per share is computed by dividing the net income (loss) by the weighted average number of shares of common outstanding. Warrants, stock options, and common stock issuable upon the conversion of the Company's preferred stock (if any), are not included in the computation if the effect would be anti-dilutive and would increase the earnings or decrease loss per share.

The carrying value of the Companys financial instruments, as reported in the accompanying balance sheets, approximates fair value.

In accordance with ASC 350, the Company regularly reviews the carrying value of intangible and other long-lived assets for the existence of facts or circumstances, both internally and externally, that may suggest impairment. If impairment testing indicates a lack of recoverability, an impairment loss is recognized by the Company if the carrying amount of a long-lived asset exceeds its fair value.

The Company accounts for employee and non-employee stock awards under ASC 718, whereby equity instruments issued to employees for services are recorded based on the fair value of the instrument issued and those issued to non-employees are recorded based on the fair value of the consideration received or the fair value of the equity instrument, whichever is more reliably measurable. For the nine month period ended June 30, 2012 the Company issued 11,000 shares of stock in exchange for services valued at $8,800.

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EX-101.CAL 3 btwo-20120630_cal.xml EX-101.DEF 4 btwo-20120630_def.xml EX-101.LAB 5 btwo-20120630_lab.xml 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 Cash Accounts receivable, less allowance for doubtful accounts of $11,000 and $28,660, respectively Prepaid expenses Other receivables Total current assets Note receivable from related party Property and equipment, net of accumulated depreciation of $19,010 and $11,280, respectively Deposits Total Assets LIABILITIES & STOCKHOLDERS' EQUITY Accounts payable - related party Accounts payable - other Payroll accruals Accrued marketing fund Customer deposits Total current liabilities Stockholders' Equity (Deficit) Creative Learning Corporation stockholders' equity: Preferred stock, $.0001 par value;10,000,000 shares authorized; -0- and -0- shares issued and outstanding, respectively Common stock, $.0001 par value; 50,000,000 shares authorized;11,451,075 and 10,288,575 shares issued and outstanding, 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Consolidated Balance Sheets (Unaudited) (USD $)	Jun. 30, 2012	Sep. 30, 2011
ASSETS
Cash	$ 621,178	$ 517,830
Accounts receivable, less allowance for doubtful accounts of $11,000 and $28,660, respectively	259,270	89,005
Prepaid expenses	23,407	0
Other receivables	47,618	2,118
Total current assets	951,473	608,953
Note receivable from related party	11,806	10,000
Property and equipment, net of accumulated depreciation of $19,010 and $11,280, respectively	257,530	157,619
Deposits	7,619	7,619
Total Assets	1,228,428	784,191
LIABILITIES & STOCKHOLDERS' EQUITY
Accounts payable - related party		11,100
Accounts payable - other	81,051	69,534
Payroll accruals	13,535	4,123
Accrued marketing fund	59,144	0
Customer deposits		0
Total current liabilities	153,730	84,757
Stockholders' Equity (Deficit)
Preferred stock, $.0001 par value;10,000,000 shares authorized; -0- and -0- shares issued and outstanding, respectively		0
Common stock, $.0001 par value; 50,000,000 shares authorized;11,451,075 and 10,288,575 shares issued and outstanding, respectively	1,145	1,029
Additional paid in capital	1,984,129	1,975,445
Retained earnings (deficit)	(910,576)	(1,277,040)
Total Stockholders' Equity (Deficit)	1,074,698	699,434
Total Liabilities & Stockholders' Equity (Deficit)	$ 1,228,428	$ 784,191

XML 11 R6.htm IDEA: XBRL DOCUMENT

Organization, Operations, and Summary of Significant Accounting Policies

9 Months Ended

Jun. 30, 2012

Notes to Financial Statements

Organization, Operations, and Summary of Significant Accounting Policies

Accounts receivable

The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary. At June 30, 2012 and September 30, 2011 the Company had $28,660, respectively and $-0- in its allowance for doubtful accounts.

Property and equipment

Property and equipment are recorded at cost and depreciated under straight line or accelerated methods over each item's estimated useful life.

Revenue recognition

Revenue is recognized on an accrual basis after services have been performed under contract terms, the service price to the client is fixed or determinable, and collectability is reasonably assured.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Income tax

The Company accounts for income taxes pursuant to ASC 740. Under ASC 740 deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

Prior to fiscal year 2010 the Company operated as an LLC, was a pass-through entity for federal income tax purposes and paid no income tax at the company level. At June 30, 2012 and June 30, 2011 the Company had net operating loss carryforwards of approximately $910,100 and $1,107,741 respectively, which begin to expire in 2031. The deferred tax asset of approximately $182,020 and $221,548 respectively created by the net operating loss has been offset by a 100% valuation allowance. The change in the valuation allowance in the nine month period ended June 30, 2012 and 2011 was decreased by $73,388 and increased by $67,343 respectively.

Advertising costs

Advertising costs are expensed as incurred. The Company had advertising costs for the nine month period ended June 30, 2012 and 2011 was $188,789 and $128,478 respectively.

Net income (loss) per share

The net income (loss) per share is computed by dividing the net income (loss) by the weighted average number of shares of common outstanding. Warrants, stock options, and common stock issuable upon the conversion of the Company's preferred stock (if any), are not included in the computation if the effect would be anti-dilutive and would increase the earnings or decrease loss per share.

Financial Instruments

The carrying value of the Company’s financial instruments, as reported in the accompanying balance sheets, approximates fair value.

Long-Lived Assets

In accordance with ASC 350, the Company regularly reviews the carrying value of intangible and other long-lived assets for the existence of facts or circumstances, both internally and externally, that may suggest impairment. If impairment testing indicates a lack of recoverability, an impairment loss is recognized by the Company if the carrying amount of a long-lived asset exceeds its fair value.

Stock based compensation

The Company accounts for employee and non-employee stock awards under ASC 718, whereby equity instruments issued to employees for services are recorded based on the fair value of the instrument issued and those issued to non-employees are recorded based on the fair value of the consideration received or the fair value of the equity instrument, whichever is more reliably measurable.

For the nine month period ended June 30, 2012 the Company issued 11,000 shares of stock in exchange for services valued at $8,800.

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Organization, Operations, and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Jun. 30, 2012
Notes to Financial Statements
Basis of Presentation	The accompanying unaudited financial statements have been prepared in accordance with the instructions to Form 10-Q and do not include all of the information and disclosures required by generally accepted accounting principles for complete financial statements. All adjustments which are, in the opinion of management, necessary for a fair presentation of the results of operations for the interim periods have been made and are of a recurring nature unless otherwise disclosed herein. The results of operations for such interim periods are not necessarily indicative of operations for a full year.
Fiscal Year	The Company employs a fiscal year ending September 30.
Principles of consolidation	The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiary. All intercompany accounts and transactions have been eliminated in consolidation.
Cash and cash equivalents	The Company considers all highly liquid investments with an original maturity of three months or less as cash equivalents.
Accounts receivable	The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary. At June 30, 2012 and September 30, 2011 the Company had $28,660, respectively and $-0- in its allowance for doubtful accounts.
Property and equipment	Property and equipment are recorded at cost and depreciated under straight line or accelerated methods over each item's estimated useful life.
Revenue recognition	Revenue is recognized on an accrual basis after services have been performed under contract terms, the service price to the client is fixed or determinable, and collectability is reasonably assured.
Use of Estimates	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Income tax	The Company accounts for income taxes pursuant to ASC 740. Under ASC 740 deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Prior to fiscal year 2010 the Company operated as an LLC, was a pass-through entity for federal income tax purposes and paid no income tax at the company level. At June 30, 2012 and June 30, 2011 the Company had net operating loss carryforwards of approximately $910,100 and $1,107,741 respectively, which begin to expire in 2031. The deferred tax asset of approximately $182,020 and $221,548 respectively created by the net operating loss has been offset by a 100% valuation allowance. The change in the valuation allowance in the nine month period ended June 30, 2012 and 2011 was decreased by $73,388 and increased by $67,343 respectively.
Advertising costs	Advertising costs are expensed as incurred. The Company had advertising costs for the nine month period ended June 30, 2012 and 2011 was $188,789 and $128,478 respectively.
Net income (loss) per share	The net income (loss) per share is computed by dividing the net income (loss) by the weighted average number of shares of common outstanding. Warrants, stock options, and common stock issuable upon the conversion of the Company's preferred stock (if any), are not included in the computation if the effect would be anti-dilutive and would increase the earnings or decrease loss per share.
Financial Instruments	The carrying value of the Company’s financial instruments, as reported in the accompanying balance sheets, approximates fair value.
Long-Lived Assets	In accordance with ASC 350, the Company regularly reviews the carrying value of intangible and other long-lived assets for the existence of facts or circumstances, both internally and externally, that may suggest impairment. If impairment testing indicates a lack of recoverability, an impairment loss is recognized by the Company if the carrying amount of a long-lived asset exceeds its fair value.
Stock based compensation	The Company accounts for employee and non-employee stock awards under ASC 718, whereby equity instruments issued to employees for services are recorded based on the fair value of the instrument issued and those issued to non-employees are recorded based on the fair value of the consideration received or the fair value of the equity instrument, whichever is more reliably measurable. For the nine month period ended June 30, 2012 the Company issued 11,000 shares of stock in exchange for services valued at $8,800.

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Consolidated Balance Sheets (Parenthetical) (USD $)	Jun. 30, 2012	Sep. 30, 2011
Assets
Allowance for doubtful accounts	$ 2,000	$ 28,660
Accumulated depreciation	$ 23,577	$ 11,280
Stockholders' Equity
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, authorized shares	10,000,000	10,000,000
Preferred stock, issued shares	0	0
Preferred stock, outstanding shares	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, Authorized	50,000,000	50,000,000
Common stock, Issued	11,451,075	10,288,575
Common stock, outstanding	11,451,075	10,288,575

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Document and Entity Information	9 Months Ended
Document and Entity Information	Jun. 30, 2012	Aug. 14, 2012
Document And Entity Information
Entity Registrant Name	CREATIVE LEARNING Corp
Entity Central Index Key	0001394638
Document Type	10-Q
Document Period End Date	Jun. 30, 2012
Amendment Flag	false
Current Fiscal Year End Date	--09-30
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		11,451,075
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2011

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Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended		9 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Revenues
Initial franchise fees	$ 665,317	$ 361,659	$ 1,871,339	$ 1,008,046
Royalties and marketing fees	130,811	0	302,474	0
Total revenues	796,128	361,659	2,173,813	1,008,046
Operating expenses:
Franchise consulting and commissions: related parties	93,113	83,435	255,770	247,212
Franchise consulting and commissions: other	197,996	160,525	539,667	304,399
Franchise training and expenses - related parties	1,501	0	12,400	0
Franchise training and expenses, other	18,615	34,940	49,179	50,618
Salaries and payroll taxes	102,039	40,074	283,761	173,359
Advertising	82,405	70,609	188,789	128,478
Professional fees	24,237	20,598	150,638	50,078
Office expense	28,985	14,183	74,772	68,511
Depreciation	4,567	2,405	12,297	7,096
Stock-based compensation	0	0	8,800	0
Other general and administrative expenses	110,456	65,668	233,228	339,147
Total Operating expenses	663,915	492,437	1,809,300	1,368,898
Income (loss) from operations	132,212	(130,778)	364,514	(360,852)
Other income (expense):
Interest expense - Beneficial conversion feature				(19,630)
Interest expense - other		(1,834)		(16,023)
Other income	963	8,904	1,952	59,791
Total Other Income (expense)	963	7,070	1,952	24,138
Income (loss) before provision for income taxes	133,175	(123,708)	366,465	(336,714)
Provision for income tax
Net income (loss)	$ 133,175	$ (123,708)	$ 366,465	$ (336,714)
Net income (loss) per share: Basic and fully diluted	$ 0.01	$ (0.04)	$ 0.03	$ (0.12)
Weighted average number of common shares outstanding	11,414,186	2,753,176	11,414,186	2,753,716

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Consolidated Statements of Cash Flows (Unaudited) (USD $)
9 Months Ended

Jun. 30, 2012

Jun. 30, 2011

Cash Flows From Operating Activities:

Net income (loss) $ 366,465 $ (336,714)

Adjustments to reconcile net loss to net cash provided by (used in) operating activities:

Depreciation 12,297 7,096

Compensatory equity issuances 8,800 283,954

Beneficial conversion feature 19,630

Changes in operating assets and liabilities:

Accounts receivable (170,265) (10,000)

Other receivables (45,500)

Prepaid expenses (23,407)

Accounts payables 13,952 (32,320)

Accrued liabilities 55,021 (6,350)

Net cash provided by (used in) operating activities 217,363 (74,704)

Cash Flows From Investing Activities:

Property and equipment purchases (112,209) (6,357)

Loan to a related party (net of repayments) (1,806)

Net cash used in investing activities (114,015) (6,357)

Cash Flows From Financing Activities:

Repayment of Notes payable (200,650)

Proceeds from sale of common stock 617,018

Net cash provided by financing activities 416,368

Net change in cash 103,348 335,307

Cash, beginning of period 517,830 27,271

Cash, end of period 621,178 362,578

Supplemental Disclosure

Cash paid during the period for: income taxes

Cash paid during the period for: interest

Non-cash investing and financing activities:

Common stock issued for services $ 8,800

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Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.

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Consolidated Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended
	Jun. 30, 2012	Jun. 30, 2011
Cash Flows From Operating Activities:
Net income (loss)	$ 366,465	$ (336,714)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation	12,297	7,096
Compensatory equity issuances	8,800	283,954
Beneficial conversion feature		19,630
Changes in operating assets and liabilities:
Accounts receivable	(170,265)	(10,000)
Other receivables	(45,500)
Prepaid expenses	(23,407)
Accounts payables	13,952	(32,320)
Accrued liabilities	55,021	(6,350)
Net cash provided by (used in) operating activities	217,363	(74,704)
Cash Flows From Investing Activities:
Property and equipment purchases	(112,209)	(6,357)
Loan to a related party (net of repayments)	(1,806)
Net cash used in investing activities	(114,015)	(6,357)
Cash Flows From Financing Activities:
Repayment of Notes payable		(200,650)
Proceeds from sale of common stock		617,018
Net cash provided by financing activities		416,368
Net change in cash	103,348	335,307
Cash, beginning of period	517,830	27,271
Cash, end of period	621,178	362,578
Supplemental Disclosure
Cash paid during the period for: income taxes
Cash paid during the period for: interest
Non-cash investing and financing activities:
Common stock issued for services	$ 8,800