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<p style="margin: 0pt"></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Note 1.    -     
NATURE AND CONTINUANCE OF OPERATIONS</b></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">The Company is a development stage company, which
was incorporated in the State of Nevada, United States of America on August 23, 2006. The Company intends to commence operations
in health and beauty care thru utilization of the web.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">These financial statements have been prepared on a
going concern basis. The Company has accumulated a deficit of $68,725 since inception and has yet to achieve profitable operations
and further losses are anticipated in the development of its business, raising substantial doubt about the Company's ability to
continue as a going concern. Its ability to continue as a going concern is dependent upon the ability of the Company to generate
profitable operations in the future and or to obtain the necessary financing to meet its obligations and repay its liabilities
arising from normal business operations when they come due. Management plans to continue to provide for its working capital needs
by seeking loans from its shareholder. These financial statements do not include any adjustments to the recoverability and classification
of assets, or the amount and classification of liabilities that may be necessary should the Company be unable to continue as a
going concern.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">The company's year-end is July 31.</p>
<p style="margin: 0pt"></p>
68725
<p style="margin: 0pt"></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Note 2.    -     
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">The financial statements of the Company have been
prepared in accordance with accounting principles generally accepted in the United States of America. Because a precise determination
of many assets and liabilities is dependent upon future events, the preparation of financial statements for a period necessarily
involves the use of estimates, which have been made using careful judgment. Actual results may vary from these estimates.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">The financial statements have, in management's opinion,
been properly prepared within the framework of the significant accounting policies summarized below:</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><i>Cash and Cash Equivalents</i></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">Cash equivalents comprise certain highly liquid instruments
with a maturity of three months or less when purchased. As at October 31, 2012, there were no cash equivalents.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><i>Development Stage Company</i></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">The Company complies with the FASB Accounting Standards
Codification (ASC) Topic 915 Development Stage Entities and the Securities and Exchange Commission Exchange Act 7 for its characterization
of the Company as development stage.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><i>Impairment of Long Lived Assets</i></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">Long-lived assets are reviewed for impairment in accordance
with ASC Topic 360, "Accounting for the Impairment or Disposal of Long- lived Assets". Under ASC Topic 360, long-lived
assets are tested for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be
recoverable. An impairment charge is recognized or the amount, if any, which the carrying value of the asset exceeds the fair value.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><i>Foreign Currency Translation</i></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">The Company is located and operating outside of the
United States of America. It maintains its accounting records in U.S. Dollars, as follows:</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">At the transaction date, each asset, liability, revenue,
and expense is translated into U.S. dollars by the use of exchange rates in effect at that date. At the period end, monetary assets
and liabilities are remeasured by using the exchange rate in effect at that date. The resulting foreign exchange gains and losses
are included in operations.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">The Company's currency exposure is insignificant and
immaterial and we do not use derivative instruments to reduce its potential exposure to foreign currency risk.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><i>Financial Instruments</i></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">The carrying value of the Company's financial instruments
consisting of cash equivalents and accounts payable and accrued liabilities approximates their fair value because of the short
maturity of these instruments. Unless otherwise noted, it is management's opinion that the Company is not exposed to significant
interest, currency or credit risks arising from these financial instruments.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><i>Income Taxes</i></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">The Company uses the assets and liability method of
accounting for income taxes in accordance with FASB Topic 740 “Income Taxes".  Under this method, deferred tax
assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial
statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities
are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are
expected to be recovered or settled.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><i>Basic and Diluted Net Loss Per Share</i></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">In accordance with FASB Topic 260 , "Earnings
Per Share', the basic net loss per common share is computed by dividing net loss available to common stockholders by the weighted
average number of common shares outstanding. Diluted net loss per common share is computed similar to basic net loss per common
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 at April 30, 2012, diluted
net loss per share is equivalent to basic net loss per share.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><i>Stock Based Compensation </i></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">The Company accounts for stock options and similar
equity instruments issued in accordance with ASC Topic 718 Compensation-Stock Compensation.  Accordingly, compensation costs
attributable to stock options or similar equity instruments granted are measured at the fair value at the grant date, and expensed
over the expected vesting period.   Transactions in which goods or services are received in exchange for the issuance
of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instruments
issued, whichever is more reliably measurable. ASC Topic 718- Compensation requires excess tax benefits be reported as a financing
cash inflow rather than as a reduction of taxes paid.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">The Company did not grant any stock options during
the period ended October 31, 2012.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><i>Comprehensive Income</i></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">The Company adopted Statement of Financial Accounting
Standards No. 130 (SFAS 130), Reporting Comprehensive Income, which establishes standards for reporting and display of comprehensive
income, its components and accumulated balances. The Company is disclosing this information on its Statement of Stockholders' Equity. 
Comprehensive income comprises equity except those resulting from investments by owners and distributions to owners. </p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">The Company has no elements of "other comprehensive
income" during the period ended October 31, 2012.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><i>Advertising Expenses</i></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">The company expenses advertising costs as incurred.
There was no advertising expense incurred by the company during the period ended October 31, 2012.      </p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><i>New Accounting Standards</i></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">Management does not believe that any recently issued,
but not yet effective accounting standards if currently adopted could have a material effect on the accompanying financial statements.</p>
<p style="margin: 0pt"></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><i>Cash and Cash Equivalents</i></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">Cash equivalents comprise certain highly liquid instruments
with a maturity of three months or less when purchased. As at October 31, 2012, there were no cash equivalents.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><i>Development Stage Company</i></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">The Company complies with the FASB Accounting Standards
Codification (ASC) Topic 915 Development Stage Entities and the Securities and Exchange Commission Exchange Act 7 for its characterization
of the Company as development stage.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><i>Impairment of Long Lived Assets</i></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">Long-lived assets are reviewed for impairment in accordance
with ASC Topic 360, "Accounting for the Impairment or Disposal of Long- lived Assets". Under ASC Topic 360, long-lived
assets are tested for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be
recoverable. An impairment charge is recognized or the amount, if any, which the carrying value of the asset exceeds the fair value.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><i>Foreign Currency Translation</i></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">The Company is located and operating outside of the
United States of America. It maintains its accounting records in U.S. Dollars, as follows:</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">At the transaction date, each asset, liability, revenue,
and expense is translated into U.S. dollars by the use of exchange rates in effect at that date. At the period end, monetary assets
and liabilities are remeasured by using the exchange rate in effect at that date. The resulting foreign exchange gains and losses
are included in operations.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">The Company's currency exposure is insignificant and
immaterial and we do not use derivative instruments to reduce its potential exposure to foreign currency risk.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><i>Financial Instruments</i></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">The carrying value of the Company's financial instruments
consisting of cash equivalents and accounts payable and accrued liabilities approximates their fair value because of the short
maturity of these instruments. Unless otherwise noted, it is management's opinion that the Company is not exposed to significant
interest, currency or credit risks arising from these financial instruments.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><i>Income Taxes</i></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">The Company uses the assets and liability method of
accounting for income taxes in accordance with FASB Topic 740 “Income Taxes".  Under this method, deferred tax
assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial
statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities
are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are
expected to be recovered or settled.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><i>Basic and Diluted Net Loss Per Share</i></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">In accordance with FASB Topic 260 , "Earnings
Per Share', the basic net loss per common share is computed by dividing net loss available to common stockholders by the weighted
average number of common shares outstanding. Diluted net loss per common share is computed similar to basic net loss per common
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 at April 30, 2012, diluted
net loss per share is equivalent to basic net loss per share.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><i>Stock Based Compensation </i></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">The Company accounts for stock options and similar
equity instruments issued in accordance with ASC Topic 718 Compensation-Stock Compensation.  Accordingly, compensation costs
attributable to stock options or similar equity instruments granted are measured at the fair value at the grant date, and expensed
over the expected vesting period.   Transactions in which goods or services are received in exchange for the issuance
of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instruments
issued, whichever is more reliably measurable. ASC Topic 718- Compensation requires excess tax benefits be reported as a financing
cash inflow rather than as a reduction of taxes paid.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">The Company did not grant any stock options during
the period ended October 31, 2012.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><i>Comprehensive Income</i></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">The Company adopted Statement of Financial Accounting
Standards No. 130 (SFAS 130), Reporting Comprehensive Income, which establishes standards for reporting and display of comprehensive
income, its components and accumulated balances. The Company is disclosing this information on its Statement of Stockholders' Equity. 
Comprehensive income comprises equity except those resulting from investments by owners and distributions to owners. </p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">The Company has no elements of "other comprehensive
income" during the period ended October 31, 2012.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><i>Advertising Expenses</i></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">The company expenses advertising costs as incurred.
There was no advertising expense incurred by the company during the period ended October 31, 2012.      </p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><i>New Accounting Standards</i></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">Management does not believe that any recently issued,
but not yet effective accounting standards if currently adopted could have a material effect on the accompanying financial statements.</p>
<p style="margin: 0pt"></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Note 3.    -     
CAPITAL STOCK</b></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">On July 15, 2007, the Company issued 14,000,000 common
shares at $0.001 per share to the sole director of the Company for total proceeds of $2,000.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">In May 2008, the Company issued 21,000,000 common
shares at $0.01 per share to subscribers for total proceeds of $30,000.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">On February 25, 2010, the Company amended its Articles
of incorporation and authorized 125,000,000 shares of common stock, at $.001 par value of which 35,000,000 were issued and
outstanding as of April 30, 2012.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">On April 30, 2010, the Stockholder's of the Company
authorized the Forward Stock Split of our issued and outstanding Common Stock on a seven for one (7:1) basis. The Forward Stock
Split became effective on April 30, 2010. As a result of the Forward Stock Split, the Company increased its issued and outstanding
shares of the Common Stock to 35,000,000 from 5,000,000.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">In May 2012, the Company subscribed 500,000 restricted
common shares at $0.20 per share to a shareholder for a subscription receivable of $100,000.</p>
<p style="margin: 0pt"></p>
35000000
500000
100000
<p style="margin: 0pt"></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Note 4.    -     
RELATED PARTY TRANSACTIONS</b></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0">A series of shareholder loans were made from August 23, 2006
to October 31, 2012 totaling $13,425. A balance of $13,425 is still outstanding as of October 31, 2012, without interest and
fixed term of repayment. The loan is due at demand.</p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"> </p>
<p style="margin: 0pt"></p>
13425
<p style="margin: 0pt"></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Note 5. - SUBSIDIARIES</b></p>
<p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 10pt">On December 22, 2011 the Company incorporated Nu Vitality
Labs Inc., in the State of Nevada as a wholly owned subsidiary of Emo Capital Corp. Nu Vitality Labs Inc., has authorized common
shares of 1500 shares par value .01 and all authorized shares have been issued to EMO Capital Corp. Emo Capital Corp. paid $150
for the shares of Nu Vitality Labs Inc. The attached financial statements were prepared using the consolidation method to account
for the 100% wholly owned subsidiary, Nu Vitality Labs Inc., and Emo Capital Corp. for the period ended October 31, 2012.</p>
<p style="margin: 0pt"></p>
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