Note 1 - Summary of Significant Accounting Policies: Basic and Diluted Net Loss Per Common Share (Policies)

3 Months Ended

Apr. 30, 2013

Policies

Basic and Diluted Net Loss Per Common Share

BASIC AND DILUTED NET LOSS PER COMMON SHARE

Basic and diluted net loss per share calculations are calculated on the basis of the weighted average number of common shares outstanding during the year. The per share amounts include the dilutive effect of common stock equivalents in years with net income. Basic and diluted loss per share is the same due to the anti dilutive nature of potential common stock equivalents.