XML 31 R5.htm IDEA: XBRL DOCUMENT v2.4.0.8
Statements of Cash Flows (USD $)
3 Months Ended 75 Months Ended
Oct. 31, 2013
Oct. 31, 2012
Oct. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES      
NET INCOME $ (186,771) $ (2,000) $ (346,379)
Adjustments to reconcile net income to net cash provided by operating activities:      
Depreciation 3,025 0 3,025
Changes in operating assets and liabilities:      
Inventory (10,466) 0 (10,466)
Prepaid expenses (44,893) 0 (44,893)
Credit cards payable 141 0 141
Accrued expenses (14,843) 0 2,588
NET CASH USED BY OPERATING ACTIVITIES (253,807) (2,000) (395,984)
CASH FLOWS FROM INVESTING ACTIVITIES      
Purchases of property and equipment (34,960) 0 (34,960)
NET CASH USED BY INVESTING ACTIVITIES (34,960) 0 (34,960)
CASH FLOWS FROM FINANCING ACTIVITIES      
Proceeds from issuance of common stock 500,000 0 573,000
Loan received from related party 0 2,000 88,235
NET CASH PROVIDED BY FINANCING ACTIVITIES 500,000 2,000 661,235
NET INCREASE IN CASH AND CASH EQUIVALENTS 211,233 0 230,291
CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD 19,058 0 0
CASH AND CASH EQUIVALENTS - END OF PERIOD 230,291 0 230,291
SUPPLEMENTARY DISCLOSURES      
Interest paid 0 0 0
Income taxes paid 0 0 0
NON-CASH FINANCING TRANSACTIONS      
Acquisition of Intangible Assets for Stock 1,420,800 0 1,598,400
Stock deposit reclassified as equity $ 30,000 $ 0 $ 30,000