10-K/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C.   20549

FORM 10-K/A

(Amendment No. 1)

x   ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

FOR THE FISCAL YEAR ENDED JULY 31, 2012

Commission File Number 333-153402

AMBICOM HOLDINGS, INC.

(Exact name of Registrant as specified in its charter)

Nevada	333-153402	26-2964607
(State or jurisdiction of incorporation or organization)	(Primary Standard Industrial Classification Code Number)	(I.R.S.  Employee Identification No.)

500 Alder Drive, Milpitas, CA 95035	408-321-0822
(Address of principal executive offices)	(Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:
None

Securities registered pursuant to section 12(g) of the Act:

Common Stock, $0.008 par value

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.  Yes      No x

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act  Yes      No x

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 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 x    No 

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 (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes      No 

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.  

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

Large accelerated filer  Accelerated filer  Non-accelerated filer 
(Do not check if a smaller reporting company) Smaller reporting company x

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

Aggregate market value of common stock held by non-affiliates of the Registrant as of October 31, 2012: $403,630. As of October 8, 2012, the registrant had 10,090,760 shares of common stock, par value $0.008 per share, issued and outstanding.

Documents Incorporated by Reference: None

Explanatory Note: The sole purpose of this Amendment to AmbiCom Holdings, Inc.’s Annually Report on Form 10-K for the fiscal year ended July 31, 2012, filed with the Securities and Exchange Commission on November 1, 2012 (the “Form 10-K”), is to provide the consolidated financial statements and related notes from the Form 10-K formatted in XBRL (eXtensible Business Reporting Language) to furnish Exhibit 101 to the Form 10-K 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-K formatted in XBRL. No other changes have been made to the Form 10-K.

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 Act of 1934, as amended, and otherwise are not subject to liability under those sections

ITEM 6. EXHIBITS.

Exhibit Number	Description of Exhibits
31.1	Certification required Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. *
32.1	Certification required Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. *
101.INS	XBRL Instance Document**
101.SCH	XBRL Taxonomy Extension Schema Document**
101.CAL	XBRL Taxonomy Extension Calculation Linkbase Document**
101.DEF	XBRL Taxonomy Extension Definition Linkbase Document**
101.LAB	XBRL Taxonomy Extension Label Linkbase Document**
101.PRE	XBRL Taxonomy Extension Presentation Linkbase Document**

*  These exhibits were previously included or incorporated by reference in AmbiCom Holdings, Inc.’s Annual Report on Form 10-K for the fiscal year ended July 31, 2012, filed with the Securities and Exchange Commission on November 1, 2012.

**  Filed herewith.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant in the capacities and on the dates indicated.

Date: November 13, 2012	/s/ John Hwang
	Name: John Hwang
	Title: Chief Executive Officer and Director
	(Principal Executive  Officer)
	/s/ John Hwang
	Name: John Hwang
	Title: Chief Financial Officer, Chief Accounting Officer
	(Principal Financial Officer)

EXHIBIT INDEX

Exhibit Number	Description of Exhibits
31.1	Certification required Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. *
32.1	Certification required Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. *
101.INS	XBRL Instance Document**
101.SCH	XBRL Taxonomy Extension Schema Document**
101.CAL	XBRL Taxonomy Extension Calculation Linkbase Document**
101.DEF	XBRL Taxonomy Extension Definition Linkbase Document**
101.LAB	XBRL Taxonomy Extension Label Linkbase Document**
101.PRE	XBRL Taxonomy Extension Presentation Linkbase Document**

* These exhibits were previously included or incorporated by reference in AmbiCom Holdings, Inc.’s Annual Report on Form 10-K for the fiscal year ended July 31, 2012, filed with the Securities and Exchange Commission on November 1, 2012.

** Filed herewith.

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Notes Payable (Details) (USD $)	Jul. 31, 2012	Jul. 31, 2011
Notes payable	$ 55,000	$ 115,000
Due to third party	55,000	115,000
Notes payable Current total	55,000	115,000
Long-term notes payable	0	55,000
Note Payable To Ambeon Corporation [Member]
Notes payable	$ 55,000	$ 115,000

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Commitments and Contingencies (Details Textual) (USD $)	12 Months Ended
	Jul. 31, 2012	Jul. 31, 2011
Rent Expenses	$ 56,041	$ 65,221

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Notes Payable (Tables)

12 Months Ended

Jul. 31, 2012

Debt Disclosure [Abstract]

Schedule Of Notes Payable Unsecured Disclosure [Table Text Block]

Notes Payable Consist of the Following at:
	July 31, 2012		July 31, 2011
Note payable to Ambeon Corporation, a related party by virtue of common ownership, bearing interest at 5% per annum.	$	55,000	$	115,000
Total notes payable		55,000		115,000
Less current portion
Due to third party		55,000		115,000
		55,000		115,000
Long-term notes payable	$	-	$	-

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Income Taxes (Details Textual) (USD $)	12 Months Ended
	Jul. 31, 2012	Jul. 31, 2011
Income Tax Expense (Benefit) (in dollars)	$ 800	$ 1,600
Operating Loss Carryforwards (in dollars)	$ 1,939,781	$ 1,452,077
Operating Loss Due Date	2018

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Property and Equipment (Details) (USD $)	Jul. 31, 2012	Jul. 31, 2011
Furniture and fixture	$ 27,635	$ 27,635
Machinery and equipment	25,229	24,157
Software	359,417	359,417
Leasehold Improvements	5,985	5,985
Property, Plant and Equipment, Gross	418,266	417,194
Accumulated depreciation	(397,953)	(391,553)
Property and equipment, net	$ 20,313	$ 25,641

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Basis of Presentation

12 Months Ended

Jul. 31, 2012

Organization, Consolidation and Presentation Of Financial Statements [Abstract]

Basis of Accounting [Text Block]

NOTE 2 – Basis of Presentation

The accompanying consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) and accounting principles generally accepted in the United States for financial information. The preparation of financial statements in accordance with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported in the financial statements. Actual results could differ from those estimates. Significant estimates made in preparing the financial statements include revenue recognition and costs of revenue, inventory valuations, long-lived and intangible asset valuations and loss contingencies. In the opinion of management, the financial statements include all adjustments (which are of a normal and recurring nature) necessary for the fair presentation of the results of the periods presented.

For financial accounting purposes, the acquisition was a reverse acquisition of the Company by AmbiCom, under the purchase method of accounting, and was treated as a recapitalization with AmbiCom as the acquirer.  Upon consummation of the Exchange, the Company adopted the business plan of AmbiCom.

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Subsequent Events (Details Textual) (Board Of Directors [Member], Subsequent Event [Member])	12 Months Ended
	Jul. 31, 2012
Board Of Directors [Member] | Subsequent Event [Member]
Stock Issued During Period, Shares, Issued for Services	300,000

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Summary Of Significant Accounting Policies (Details) (USD $)	Jul. 31, 2012	Jul. 31, 2011	Jul. 31, 2010
Financial assets:
Cash and cash equivalents, Carrying amount	$ 249,327	$ 524,512	$ 165,848
Accounts receivable, Carrying amount	215,921	139,853
Financial liabilities:
Accounts payable and accrued liabilities, Carrying amount	143,230	94,676
Line of credit, Carrying amount	0	290,000
Notes payable, Carrying amount	55,000	115,000
Financial assets:
Cash and cash equivalents, Fair value	249,327	524,512
Accounts receivable, Fair value	215,921	139,853
Financial liabilities:
Accounts payable and accrued liabilities, Fair value	143,230	94,676
Line of credit, Fair value	0	290,000
Notes payable, Fair value	$ 54,045	$ 112,598

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Organization and Principal Activities (Details Textual) (USD $)	1 Months Ended	12 Months Ended
	Jan. 31, 2010	Jul. 31, 2012	Dec. 31, 2010	Jul. 31, 2011	Jan. 15, 2010
Initial Shares Authorized			75,000,000
Shares Authorized After Amendment Of Articles Of Incorporation			1,050,000,000
Common stock, shares authorized		125,000,000		125,000,000
Stockholders' Equity Note, Stock Split		forward-split such that 131.2335958 shares of Common Stock were issued for every 1 share of Common Stock issued and outstanding immediately prior to filing of the amendment (the "Forward Split")
Stockholders' Equity Note, Stock Split, Conversion Ratio		131.2335958
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares		20,000,000
Business Combination Options Issued To Acquire Entity Exercise Price (in dollars per share)					$ 0.01
Business Combination Warrants Issued To Acquire Entity Number Of Securities Called By Warrants Or Rights					500,000
Business Combination Warrants Issued To Acquire Entity Exercise Price					$ 0.50
Common Stock Price Value Per Share At Closing Of The Offering (in dollars per share)	$ 0.40
Aggregate Common Stock Shares At Closing Of Offering					1,250,000
Common Stock Aggregate Offering Price Value (in dollars)	$ 500,000
Weighted Average Number of Shares, Common Stock Subject to Repurchase or Cancellation		6,000,000
Equity Method Investment, Ownership Percentage	55.00%
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions	76.00%
Series A Preferred Stock [Member]
Preferred stock, shares authorized		9,400,000		9,400,000
Preferred Stock, Par or Stated Value Per Share (in dollars)		0.001		0.001
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares		2,350,000
Series B Preferred Stock [Member]
Preferred stock, shares authorized		325,000		325,000
Preferred Stock, Par or Stated Value Per Share (in dollars)		0.008		0.008
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares		2,600,000
Common Stock [Member]
Common stock, shares authorized					1,000,000,000
Business Combination Options Issued To Acquire Entity Shares Called By Options		5,500,000
Preferred Stock [Member]
Preferred stock, shares authorized					50,000,000
Preferred Stock, Par or Stated Value Per Share (in dollars)					$ 0.001

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Summary of Significant Accounting Policies (Details 1) (USD $)	Jul. 31, 2012	Jul. 31, 2011
Notes payable	$ 55,000	$ 115,000
Fair Value, Inputs, Level 1 [Member]
Notes payable	0	0
Fair Value, Inputs, Level 2 [Member]
Notes payable	0	0
Fair Value, Inputs, Level 3 [Member]
Notes payable	$ 54,045	$ 112,598

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Summary of Significant Accounting Policies (Details Textual) (USD $)	12 Months Ended
	Jul. 31, 2012	Jul. 31, 2011
Allowance For Doubtful Accounts Receivable, Current (in dollars)	$ 509	$ 9,329
Inventory Valuation Reserves (in dollars)	41,192	37,814
Vendor 1 [Member]
Entity Wide Accounts Payable, Major Suppiler Amount (in dollars)	30,000	25,000
Entity Wide Accounts Payable, Major Percentage	42.00%	61.00%
Entity Wide Purchase, Major Supplier, Amount (in dollars)	411,318	1,253,753
Entity Wide Purchase, Major Supplier, Percentage	57.00%	86.00%
Vendor 2 [Member]
Entity Wide Accounts Payable, Major Suppiler Amount (in dollars)	13,973	10,018
Entity Wide Accounts Payable, Major Percentage	20.00%	25.00%
Entity Wide Purchase, Major Supplier, Amount (in dollars)	102,500
Entity Wide Purchase, Major Supplier, Percentage	14.00%
Vendor3 [Member]
Entity Wide Accounts Payable, Major Suppiler Amount (in dollars)	11,048
Entity Wide Accounts Payable, Major Percentage	16.00%
Entity Wide Purchase, Major Supplier, Amount (in dollars)	76,772
Entity Wide Purchase, Major Supplier, Percentage	11.00%
Vendor4 [Member]
Entity Wide Purchase, Major Supplier, Amount (in dollars)	69,735
Entity Wide Purchase, Major Supplier, Percentage	10.00%
Customer 1 [Member]
Accounts Receivables From Customers (in dollars)	150,000	57,800
Entity Wide Receivable Customer Percentage	69.00%	39.00%
Entity-Wide Revenue, Major Customer, Amount (in dollars)	399,000	1,791,400
Entity Wide Revenue Major Customer Percentage	27.00%	55.00%
Customer 2 [Member]
Accounts Receivables From Customers (in dollars)	60,800	40,579
Entity Wide Receivable Customer Percentage	28.00%	27.00%
Entity-Wide Revenue, Major Customer, Amount (in dollars)	202,826
Entity Wide Revenue Major Customer Percentage	14.00%
Customer 3 [Member]
Accounts Receivables From Customers (in dollars)		35,430
Entity Wide Receivable Customer Percentage		24.00%
Entity-Wide Revenue, Major Customer, Amount (in dollars)	198,000
Entity Wide Revenue Major Customer Percentage	13.00%
Customer 4 [Member]
Accounts Receivables From Customers (in dollars)		23,559
Entity Wide Receivable Customer Percentage		16.00%
Entity-Wide Revenue, Major Customer, Amount (in dollars)	$ 150,000
Entity Wide Revenue Major Customer Percentage	10.00%

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Organization and Principal Activities

12 Months Ended

Jul. 31, 2012

Organization, Consolidation and Presentation Of Financial Statements [Abstract]

Nature of Operations [Text Block]

NOTE 1 – Organization and Principal Activities

AmbiCom Holdings, Inc. (“AmbiCom Holdings” or the ‘Company”) was incorporated as Med Control, Inc. (“Med Control”) under the laws of the State of Nevada on July 1, 2008. Med Control was a development stage enterprise until January 15, 2010. All of Med Control’s activities prior to January 15, 2010 related to its organization, initial funding and share issuances. On January 15, 2010, Med Control Inc. changed its name to AmbiCom Holdings, Inc.

On January 15, 2010, Med Control, Inc. (the “Registrant”) authorized its Articles of Incorporation (the “Amendment”) to change its name to AmbiCom Holdings, Inc., to increase the number of its authorized shares of capital stock from 75,000,000 to 1,050,000,000 shares of which 1,000,000,000 were designated common stock and 50,000,000 were designated preferred stock, par value $0.001 per share (the “Preferred Stock”) and to effect a forward-split such that 131.2335958 shares of Common Stock were issued for every 1 share of Common Stock issued and outstanding immediately prior to filing of the amendment (the “Forward Split”).

On January 15, 2010, the Company acquired AmbiCom Acquisition Corp. a privately owned Nevada corporation (“AmbiCom”), pursuant to an Agreement and Plan of Share Exchange (the “Exchange”). AmbiCom was organized under the laws of the State of Nevada on July 29, 2008. AmbiCom is a holding company whose operating company, AmbiCom, Inc., is a designer and developer of wireless products focusing on the wireless medical industry. AmbiCom’s wireless modules and devices are based on its innovative application software and Wi-Fi or Bluetooth technologies.

Pursuant to the terms of the Exchange, the Company acquired AmbiCom from the AmbiCom equity holders in exchange for an aggregate of 20,000,000 newly issued shares of Common Stock, 2,600,000 shares of Series B Preferred Stock, an option to purchase 5,500,000 shares of Common Stock and 2,350,000 shares of Series A Preferred Stock at the purchase price of $0.01 per share, and warrants to purchase 500,000 shares of Common Stock at the exercise price of $0.50 per share (collectively, the “Exchange Shares”). As a result of the Exchange, the AmbiCom equity holders surrendered all of their issued and outstanding capital stock of AmbiCom in consideration for the Exchange Shares and AmbiCom became a wholly-owned subsidiary of the Company.

Simultaneously upon the Closing, the Company closed an offering (the “Offering”) of its Common Stock at a price of $0.40 per share for an aggregate of 1,250,000 shares of Common Stock for aggregate offering price of $500,000.

In addition, contemporaneously with the Closing, the Company and our former principal stockholder, Ms. Kato, split-off its wholly owned subsidiary, MCI Acquisition Corp., a newly-formed Nevada corporation (“MCAC”), whereby the Company assigned all of its previous operating assets to MCAC in consideration for the assumption of all of the Company’s liabilities to Ms. Kato, who is currently the principal shareholder of MCI and the retirement and cancellation of Ms. Kato’s 6,000,000 shares of Common Stock pursuant to the terms and conditions of a split-off agreement by and among the Company, Ms. Kato, and MCAC (the “Split-Off Agreement”).

Following the issuance of the Exchange Shares and the retirement of Ms. Kato’s shares pursuant to the Split-Off Agreement, the former stockholders of AmbiCom and/or their designees now beneficially own approximately fifty-five percent (55%) of the total outstanding shares of Common Stock, and after giving effect to the conversion of the Series B in accordance with their respective terms (and the satisfaction of certain conditions to the conversion of such shares) seventy-six percent (76%) of the total outstanding shares of Common Stock on a fully-diluted basis.

Details of the Company’s subsidiary as of July 31, 2012 are as follows:

Name	Place and Date of Establishment/ Incorporation	Relationships	Principal Activities
E-Care USA, Inc.	Nevada March 15, 2011	Wholly-owned subsidiary of AmbiCom Holdings, Inc.	Designer and developer of wireless home medical devices

Inter-company accounts and transactions have been eliminated in consolidation.

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Commitments and Contingencies (Details) (USD $)	Jul. 31, 2012
Minimum rental commitment, 2013	$ 55,133
Minimum rental commitment, 2014	56,570
Minimum rental commitment, 2015	58,007
Minimum rental commitment, 2016	49,537
Minimum rental commitment, Total	$ 219,247

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Notes Payable (Details Textual)	Jul. 31, 2012
Long-term Debt, Percentage Bearing Interest, Fixed Rate	5.00%

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CONSOLIDATED BALANCE SHEETS (USD $)	Jul. 31, 2012	Jul. 31, 2011
ASSETS
Cash and cash equivalents	$ 249,327	$ 524,512
Accounts receivable, net of allowance for doubtful accounts of $509 and $9,329 as of July 31, 2012 and 2011, respectively	215,921	139,853
Inventory, net of reserve balances of $41,192 and $37,814 as of July 31, 2012 and 2011, respectively	178,104	113,770
Prepaid expenses and other current assets	115,399	26,063
Total current assets	758,751	804,198
Property and equipment, net	20,313	25,641
Deposit	20,695	20,695
Total assets	799,759	850,534
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable and accrued liabilities	71,891	47,094
Accounts payable - other	71,339	47,582
Deferred revenue	595,004	12,164
Line of credit payable	0	290,000
Notes payable - current portion	55,000	60,000
Total current liabilities	793,234	456,840
Notes payable, net of current	0	55,000
Total liabilities	793,234	511,840
Commitment and contingency (Note 4)
Stockholders' equity:
Common stock, $0.008 par value; 125,000,000 shares authorized; 9,790,760 and 6,572,475 shares issued and outstanding at July 31, 2012 and July 31, 2011, respectively	78,323	52,577
Additional paid in capital	11,401,458	11,170,697
Accumulated deficit	(11,482,406)	(10,896,580)
Total stockholders' equity	6,525	338,694
Total liabilities and stockholders' equity	799,759	850,534
Series A Preferred Stock [Member]
Stockholders' equity:
Preferred stock	7,050	9,400
Series B Preferred Stock [Member]
Stockholders' equity:
Preferred stock	$ 2,100	$ 2,600

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Consolidated Statements of Changes in Stockholders' Equity (USD $)	Series B Preferred Stock [Member]	Series A Preferred Stock [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Total
Balance at Jul. 31, 2010	$ 2,600	$ 0	$ 51,750	$ 11,084,749	$ (10,709,024)	$ 430,075
Balance (in shares) at Jul. 31, 2010	325,000	0	6,469,039
Employee stock option expense				15,469		15,469
Investor relations expense			350	27,150		27,500
Investor relations expense (in shares)			43,752
Advisory board expense			321	22,179		22,500
Advisory board expense (in shares)			40,181
Annual 6% common stock dividend for Preferred B holders per Preferred B agreement			156		(156)	0
Annual 6% common stock dividend for Preferred B holders per Preferred B agreement (in shares)			19,503
Bonus to Kenneth Cheng for stock option exercise of Preferred A shares				23,500		23,500
Exercise of shares		2,350		(2,350)		0
Exercise of shares (in shares)		2,350,000
Preferred A grant to John Hwang per merger agreement		7,050				7,050
Preferred A grant to John Hwang per merger agreement (in shares)		7,050,000
Net loss					(187,400)	(187,400)
Balance at Jul. 31, 2011	2,600	9,400	52,577	11,170,697	(10,896,580)	338,694
Balance (in shares) at Jul. 31, 2011	325,000	9,400,000	6,572,475
Employee stock option expense				9,431		9,431
Investor relations expense			6,320	247,780		254,100
Investor relations expense (in shares)			790,000
Annual 6% common stock dividend for Preferred B holders per Preferred B agreement			126		(126)	0
Annual 6% common stock dividend for Preferred B holders per Preferred B agreement (in shares)			15,760
Conversion of Preferred B shares to common stock	(500)		500			0
Conversion of Preferred B shares to common stock (in shares)	(62,525)		62,525
Conversion of Preferred A to common stock shares by Kenneth Cheng		(2,350)	18,800	(16,450)		0
Conversion of Preferred A to common stock shares by Kenneth Cheng (in shares)		(2,350,000)	2,350,000
Close dormant entity				(10,000)	10,000	0
Net loss					(595,700)	(595,700)
Balance at Jul. 31, 2012	$ 2,100	$ 7,050	$ 78,323	$ 11,401,458	$ (11,482,406)	$ 6,525
Balance (in shares) at Jul. 31, 2012	262,475	7,050,000	9,790,760

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Gain on Settlement (Details) (USD $) In Thousands, unless otherwise specified	Jul. 31, 2012
Minimum payments due, 2013	$ 55,000
Minimum payments due, Total	$ 55,000

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Commitments and Contingencies (Tables)

12 Months Ended

Jul. 31, 2012

Commitments and Contingencies Disclosure [Abstract]

Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]

The Company leases its office and warehouse. The maturity date for the lease is May 2016. The minimum rental commitment under the lease for the years ended July 31 is:

Year Ending July 31:
2013		55,133
2014		56,570
2015		58,007
2016		49,537
Total	$	219,247

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Gain on Settlement (Details Textual) (USD $)	1 Months Ended
	Aug. 30, 2008	Jul. 31, 2012	Aug. 20, 2008
Litigation Expense Settlement (in dollars)			$ 560,000
Litigation Gross Settlement (in dollars)	843,572
Legal Settlements Payment (in dollars)		$ 505,000

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Property and Equipment (Tables)

12 Months Ended

Jul. 31, 2012

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment [Table Text Block]

Major additions and betterments are capitalized and repairs and maintenance are charged to operations in the period incurred.

	July 31, 2012			July 31, 2011
Furniture and fixture	$	27,635		$	27,635
Machinery and equipment		25,229			24,157
Software		359,417			359,417
Leasehold Improvements		5,985			5,985
		418,266			417,194
Accumulated depreciation		(397,953	)		(391,553	)
Property and equipment, net	$	20,313		$	25,641

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Consolidated Statements of Changes in Stockholders' Equity [Parenthetical] (Series B Preferred Stock [Member])	12 Months Ended
	Jul. 31, 2012	Jul. 31, 2011
Series B Preferred Stock [Member]
Common Stock, Dividend Rate, Percentage	6.00%	6.00%

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CONSOLIDATED BALANCE SHEETS [Parenthetical] (USD $)	Jul. 31, 2012	Jul. 31, 2011
Allowance for doubtful accounts (in dollars)	$ 509	$ 9,329
Inventory valuation reserve (in dollars)	$ 41,192	$ 37,814
Common stock, par value (in dollars per share)	$ 0.008	$ 0.008
Common stock, shares authorized	125,000,000	125,000,000
Common stock, shares issued	9,790,760	9,790,760
Common stock, shares outstanding	6,572,475	6,572,475
Series A Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	9,400,000	9,400,000
Preferred stock, shares issued	7,050,000	9,400,000
Preferred stock, shares outstanding	7,050,000	9,400,000
Series B Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.008	$ 0.008
Preferred stock, shares authorized	325,000	325,000
Preferred stock, shares issued	262,475	325,000
Preferred stock, shares outstanding	262,475	325,000

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Income Taxes

12 Months Ended

Jul. 31, 2012

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

Note 10 – Income Taxes

The consolidated income tax expense for the years ended July 31, 2012 and 2011 was determined based upon estimates of the Company’s consolidated effective income tax rates for the years ending July 31, 2012 and 2011, respectively. The difference between the consolidated effective income tax rate and the U.S. federal statutory rate is primarily attributable to state income taxes, and the effect of certain permanent differences.

FASB Topic 740, Accounting for Uncertainty in Income Taxes, prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Generally accepted accounting principles require that the Company recognizes in the financial statements a liability for tax uncertainty if it is more likely than not that the position will be sustained on an audit, based on the technical merits of the position. They also provide guidance on de-recognition, classification, interest and penalties, accounting in interim periods and disclosure. The Company has not recorded any liability for unrecognized tax benefits as of July 31, 2012. There have been no material changes in unrecognized tax benefits at July 31, 2012.

The Company’s tax returns are subject to examination by federal, state and foreign taxing authorities. As of July 31, 2012, the statute of limitations for examining the Company’s federal income tax returns has not expired for the years ended July 31, 2007 through 2011. As of July 31, 2012, the statutes of limitation for tax examinations in the state of California have not expired for tax returns filed for the years ended July 31, 2007 through 2011.  As of July 31, 2012, the statute of limitation for tax examinations in Taiwan have not expired for tax returns filed for the years ended July 31, 2007 through 2011.

The Company provided $800 and $1,600 for income taxes in the years ended July 31, 2012 and 2011 respectively. The effective tax rates takes into consideration federal and state minimum tax rates and foreign taxes.

The Company has accumulated NOLs of $1.94 million, which, if unutilized, will begin to expire in 2018. Future tax benefits, which may arise as a result of these losses, have not been recognized in these financial statements, and have been offset by a valuation allowance since there is no assurance that we will be able to utilize these NOLs. Details of future income tax assets are as follows:

Future income tax assets
	July 31, 2012			July 31, 2011
NOL available for carry forward	$	1,939,781		$	1,452,077
R&D credit		260,588			220,220
Other temporary timing differences		142,287			123,269
		2,342,656			1,795,565
Statutory tax rate (combined federal and state)		42.81	%		42.28	%
Net deferred tax asset		1,002,797			759,165
Valuation allowance		(1,002,797	)		(759,165	)
	$	-		$	-

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DOCUMENT AND ENTITY INFORMATION (USD $)	12 Months Ended
	Jul. 31, 2012	Oct. 31, 2012	Oct. 08, 2012
Entity Registrant Name	AMBICOM HOLDINGS, INC
Entity Central Index Key	0001444310
Current Fiscal Year End Date	--07-31
Entity Filer Category	Smaller Reporting Company
Trading Symbol	abhi
Entity Common Stock, Shares Outstanding			10,090,760
Document Type	10-K
Amendment Flag	false
Document Period End Date	Jul. 31, 2012
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2012
Entity Well-Known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float		$ 403,630

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Subsequent Events

12 Months Ended

Jul. 31, 2012

Subsequent Events [Abstract]

Subsequent Events [Text Block]

Note 11 – Subsequent Events

In August 2012, the Board authorized an issuance of 300,000 shares of restricted common stock to a director of the Company, Robert Radoff, for services rendered on behalf of the Company.

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CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
	Jul. 31, 2012	Jul. 31, 2011
Sales	$ 1,502,676	$ 3,263,786
Cost of sales	605,899	1,553,858
Gross profits	896,777	1,709,928
Operating Expenses
Depreciation	6,400	5,756
Professional fees	426,844	217,356
Selling and general expenses	1,058,046	1,612,446
Total operating expenses	1,491,290	1,835,558
Loss from operations	(594,513)	(125,630)
Other income (expense)
Other income and expense, net	2,695	(34,998)
Interest expense, net	(3,082)	(25,172)
Net other expense	(387)	(60,170)
Total loss before income taxes	(594,900)	(185,800)
Income taxes	800	1,600
Net loss	$ (595,700)	$ (187,400)
Net loss per share - basic (in dollars per share)	$ (0.061)	$ (0.029)
Net loss per share - diluted (in dollars per share)	$ (0.035)	$ (0.011)
Weighted average shares outstanding - basic (in shares)	9,790,760	6,572,475
Weighted average shares outstanding - diluted (in shares)	17,103,235	16,297,475

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Liquidity and Shareholders' Equity

12 Months Ended

Jul. 31, 2012

Stockholders' Equity Note [Abstract]

Stockholders' Equity Note Disclosure [Text Block]

NOTE 5 – Liquidity and Shareholders’ Equity

Cash and cash equivalents were $249,327 and $524,512 at July 31, 2012 and 2011, respectively. Our working capital was a negative balance of $34,483 and a positive balance of $347,358 at July 31, 2012 and 2011, respectively.

Preferred Stock

The Company's Amended Articles of Incorporation authorizes the issuance of 50,000,000 shares of Preferred Stock, par value $0.001 per share, subject to any limitations prescribed by law, without further vote or action by the stockholders, to issue from time to time shares of preferred stock in one or more series. Each such series of Preferred Stock shall have such number of shares, designations, preferences, voting powers, qualifications, and special or relative rights or privileges as shall be determined by the Company's board of directors, which may include, among others, dividend rights, voting rights, liquidation preferences, conversion rights and preemptive rights.

Series A Convertible Preferred Stock

The Company has authorized a total of 9,400,000 shares of Series A Convertible Preferred Stock (the “Series A”).  The Series A is convertible at any time into shares of the Company’s common stock at the conversion rate of one share of Common Stock per each share of Series A converted.  The Series A is treated on an “as converted” basis for both voting and liquidation rights. For the year-ended July 31, 2011, 9,400,000 shares of Series A were issued and outstanding. During the year-ended July 31, 2012, 2,350,000 shares of Series A were converted to Common Stock. There are currently 7,050,000 shares of Series A outstanding as of July 31, 2012. In June 2011, an amendment was filed with the Secretary of State of Nevada whereby the conversion price of Series A would remain unchanged in event of stock split, stock dividend on the common stock, a reclassification of the common stock or distribution to holders of common stock. If the Company reports net income in two of the following four years following the Exchange, the Series A shall be convertible into Common Stock at the conversion rate of two shares of Common Stock per each share of Series A converted.

Series B Convertible Preferred Stock

In September 2011, the Company Amended and Restated its Articles of Incorporation. Before the amendment, there were 2,600,000 shares of Series B Convertible Preferred Stock outstanding at $0.001 par value per share as of July 31, 2011. After the amendment, there were 325,000 shares of Series B Convertible Preferred Stock outstanding at $0.008 par value per share as of July 31, 2011.

For the year-ended July 31, 2011, there were 325,000 shares of Series B Convertible Preferred Stock outstanding. During the year-ended July 31, 2012, 62,525 shares of Series B Convertible Preferred Stock were converted to Common Stock. There are currently 262,475 shares of Series B outstanding as of July 31, 2012.

The Series B accrues annual dividends at the rate of 6% per year in shares of Common Stock at the dividend conversion rate of $1.00.  The Series B, together with any unpaid dividends, is convertible at any time into shares of the Company’s common stock at the conversion rate of one share of Common Stock per each share of Series B converted.  Following the second anniversary of the Exchange, the Series B, together with any unpaid dividends, shall be convertible into Common Stock at the conversion price of forty cents ($0.40) or seventy percent (70%) of the daily volume weighted average price of the Common Stock for the twenty trading days immediately prior to the conversion.  The Series B is redeemable by the Company, at any time prior to December 31, 2015, in cash at the redemption rate of $1.00 per share of Series B plus any accrued and unpaid dividends.  On December 31, 2015, all outstanding shares of Series B shall be redeemed by the Company at a per share redemption price equal to $1.00 per share of Series B plus an amount of Common Stock equal to the amount of the accrued and unpaid dividend thereon.  The Series B has a liquidation preference of $2,600,000 and ranks prior to the Series A and the Common Stock.  The Series B votes on an “as converted” basis.

Options

As of the Exchange date, there were fully vested options outstanding to purchase 5,500,000 shares of Common Stock and 2,350,000 shares of Series A Preferred Stock, both at a purchase price of $0.01 per share as well as 7,050,000 shares of Series A Preferred Stock as part of the Exchange.  On April 27, 2010 the Board granted a non cash bonus to Mr. Kenneth Cheng of $55,000 upon receipt of which, all 5,500,000 options for Common Stock were exercised. On July 20, 2011, Mr. Kenneth Cheng exercised all 2,350,000 options for Series A Preferred Stock. On June 1, 2011, all 7,050,000 shares for Series A Preferred Stock were issued to Mr. John Hwang as part of the Exchange agreement.

As of July 31, 2012, there were options issued and outstanding for the purchases of 343,000 shares of Common Stock.

2010 Equity Incentive Plan

On January 15, 2010, our Board and Stockholders approved and adopted the 2010 Equity Incentive Plan (the “2010 Plan”). A copy of the 2010 Plan was attached as Exhibit [10.4] to Form 8-K filed with the Securities and Exchange Commission on January 22, 2010.

The 2010 Plan is intended to promote the interests of the Company by attracting and retaining exceptional employees, consultants, directors, officers and independent contractors (collectively referred to as the “Participants”), and enabling such Participants to participate in the long-term growth and financial success of the Company. Under the 2010 Plan, the Company may grant stock options, which are intended to qualify as “incentive stock options” under Section 422 of the Internal Revenue Code of 1986, as amended (the “Incentive Stock Options”), non-qualified stock options (the “Nonqualified Stock Options”), stock appreciation rights (“SARs”) and restricted stock awards (the “Restricted Stock Awards”), which are restricted shares of Common Stock (the Incentive Stock Options, the Nonqualified Stock Options, the SARs and the Restricted Stock Awards are collectively referred to as “Incentive Awards”). Incentive Awards may be granted pursuant to the 2010 Plan for 10 years from the Effective Date.

From time to time, the Company may issue Incentive Awards pursuant to the 2010 Plan.  Each of the awards will be evidenced by and issued under a written agreement. In accordance with the rules of the plan, the exercise price of options granted shall be not less than 110% of the average of the closing price for the 30 days preceding the grant date.

The Board reserved a total of 2,277,778 shares of our Common Stock for issuance under the 2010 Plan. If an incentive award granted under the 2010 Plan expires, terminates, is unexercised or is forfeited, or if any shares are surrendered to us in connection with an incentive award, the shares subject to such award and the surrendered shares will become available for further awards under the Plan.

The number of shares subject to the 2010 Plan, any number of shares subject to any numerical limit in the 2010 Plan, and the number of shares and terms of any Incentive Award may be adjusted in the event of any change in our outstanding Common Stock by reason of any stock dividend, spin-off, stock split, reverse stock split, recapitalization, reclassification, merger, consolidation, liquidation, business combination or exchange of shares, or similar transaction.

On September 1, 2010, 840,000 options were granted to eight employees at an exercise price of $0.20 per share. Using the Black-Scholes option pricing model with the following assumptions: risk-free interest rate of 1.79%; volatility of 40%; expected life of 10 years; and, all option grants without payment of dividends, the Company recognized a non-cash stock compensation charge of $8,698 for the twelve months ended July 31, 2012 in connection with the issuance and vesting of these options.

On May 1, 2012, 250,000 options were granted to two employees at an exercise price of $0.09 per share. Using the Black-Scholes option pricing model with the following assumptions: risk-free interest rate of 1.79%; volatility of 40%; expected life of 10 years; and, all option grants without payment of dividends, the Company recognized a non-cash stock compensation charge of $733 for the twelve months ended July 31, 2012 in connection with the issuance and vesting of these options. At July 31, 2012, 1,187,778 options remain available for future grant under the Plan.

As of July 31, 2012, there were options outstanding under the 2010 Plan to purchase 840,000 shares of Common Stock at a purchase price of $0.20 per share and 250,000 shares of Common Stock at a purchase price of $0.09 per share. No options have been exercised since the Plan was created.

Common Stock

In September 2011, the Company Amended and Restated its Articles of Incorporation decreasing authorized shares for issuance from 1,000,000,000 shares of common stock, $0.001 par value per share to 125,000,000 shares of common stock, $0.008 par value per share. Before the amendment, there were 52,577,445 shares outstanding as of July 31, 2011. After the amendment, there were 9,790,760 shares and 6,572,475 outstanding as of July 31, 2012 and July 31, 2011, respectively.

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Commitments and Contingencies

12 Months Ended

Jul. 31, 2012

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies Disclosure [Text Block]

NOTE 4 –Commitments and Contingencies

The Company leases its office and warehouse. The maturity date for the lease is May 2016. The minimum rental commitment under the lease for the years ended July 31 is:

Year Ending July 31:
2013		55,133
2014		56,570
2015		58,007
2016		49,537
Total	$	219,247

The rent expense for the years ended July 31, 2012 and 2011 was $56,041, and $65,221, respectively.

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Gain on Settlement (Tables)

12 Months Ended

Jul. 31, 2012

Related Party Transactions [Abstract]

Schedule Of Notes Payable To Related Parties Settlement Disclosure [Table Text Block]

The remaining minimum payments due under the settlement are as follows:

Year Ending July 31:
2013		55,000
Total	$	55,000

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Summary Of Significant Accounting Policies (Policies)

12 Months Ended

Jul. 31, 2012

Accounting Policies [Abstract]

Description Of Business [Policy Text Block]

a) Description of Business - The Company is a leading designer and developer of wireless technologies which emphasize wireless medical and other wireless products.

Segment Reporting, Policy [Policy Text Block]

b) Segment Information - The Company follows ASC Topic 280, “Disclosures about Segments of an Enterprise and Related Information.” Topic 280 requires that a company report financial and descriptive information about its reportable operating segments. Operating segments are components of an enterprise for which separate financial information is available and is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company’s chief operating decision maker currently evaluates the Company’s operations from a number of different operational perspectives including but not limited to a client by client basis. The Company derives all significant revenues from a single reportable operating segment of business. Accordingly, the Company does not report more than one segment; nevertheless, management evaluates, at least annually, whether the Company continues to have one single reportable segment.

Use of Estimates, Policy [Policy Text Block]

c) Use of Estimates - The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the 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 may differ from those estimates, and the differences may be material to the financial statements. Estimates are used primarily in determining the depreciable lives of fixed assets, and inventory valuation. In addition, estimates form the basis for the reserves for sales allowances, accounts receivable and inventory. Various assumptions go into the determination of these estimates. The process of determining significant estimates requires consideration of factors such as historical experience and current and expected economic conditions.

Cash and Cash Equivalents, Policy [Policy Text Block]

d) Cash and Cash Equivalents - The Company considers all highly liquid investments and time deposits with original maturities of three months or less when purchased to be cash equivalents. All cash and cash equivalents are maintained with nationally recognized financial institutions. 

Allowance For Doubtful Accounts [Policy Text Block]

e) Allowance for Doubtful Accounts - An allowance for doubtful accounts is computed based on the Company’s historical experience and management’s analysis of possible bad debts. Accounts receivable are shown net of an allowance for doubtful accounts of $509 and $9,329 as of July 31, 2012 and 2011, respectively.

Inventory, Policy [Policy Text Block]

f) Inventories - Inventories are stated at the lower of cost or market on an average basis. Inventory reserves are recorded for damaged, obsolete, excess and slow-moving inventory. Market value of inventory is estimated based on the impact of market trends, an evaluation of economic conditions and the value of current orders relating to the future sales of this type of inventory. As of July 31, 2012 and July 31, 2011, the value of the inventory reserve was $41,192 and $37,814 respectively.

Income Tax, Policy [Policy Text Block]

g) Income Taxes - The Company accounts for income taxes pursuant to the FASB ASC Topic 740, "Accounting for Uncertainty in Income Taxes", (“Topic 740”). Topic 740 clarifies the accounting for uncertainty in income taxes recognized in the Company’s financial statements in accordance with generally accepted accounting principles. The calculation of the Company's tax provision involves the application of complex tax rules and regulations within multiple jurisdictions. The Company's tax liabilities include estimates for all income-related taxes that the Company believes are probable and that can be reasonably estimated. To the extent that the Company’s estimates are understated, additional charges to the provision for income taxes would be recorded in the period in which the Company determines such understatement. If the Company's income tax estimates are overstated, income tax benefits will be recognized when realized. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. 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. Topic 740 prescribes a recognition threshold and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return.

Revenue Recognition, Policy [Policy Text Block]

h) Revenue Recognition - The majority of the Company's product revenues are recognized upon shipment or delivery and acceptance of products by customers, when pervasive evidence of a sales arrangement exists, the price is fixed or determinable, the title has transferred and collection of resulting receivables is reasonably assured. For merchandise products, the Company recognizes revenue upon shipment of products, when title is passed and the amount collectible can reasonably be determined. All amounts billed to a customer related to shipping and handling are classified as revenue, while all costs incurred by the Company for shipping and handling are classified as selling expenses. For NRE projects, revenue is recognized for the deliverable portions that meet the revenue recognition criteria that persuasive evidence that an agreement exists, delivery has occurred or services have been rendered, the price is fixed and determinable, and collectability is reasonably assured.

Research and Development Expense, Policy [Policy Text Block]

i) Research and Development Costs - Research and development costs are expensed as incurred.

Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]

j) Stock-Based Compensation - The Company adopted ASC Topic 718 “Share-Based Payment”. As permitted, the Company elected to adopt disclosure-only provisions of ASC 718 in accordance with generally accepted accounting principles. Under the provisions of Topic ASC 718, compensation expense is recognized based on the fair value of options on the grant date.

Fair Value of Financial Instruments, Policy [Policy Text Block]

k) Fair Value of Financial Instruments - ASC Topic 820, “Fair Value Measurements”, requires disclosure of the level within the fair value hierarchy in which fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets or liabilities (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). The Company's financial instruments consist of cash and cash equivalents, short-term trade receivables and payables at July 31.

Fair Value of Financial Instruments

The following table presents the carrying amounts and estimated fair values of the Company’s financial instruments at:

	2012				2011
	Carrying amount		Fair value		Carrying amount		Fair value
Financial assets:
Cash and cash equivalents		249,327		249,327		524,512		524,512
Accounts receivable		215,921		215,921		139,853		139,853
Financial liabilities:
Accounts payable and accrued liabilities		143,230		143,230		94,676		94,676
Line of credit		0		0		290,000		290,000
Notes payable		55,000		54,045		115,000		112,598

The fair values of the financial instruments shown in the above table represent the amounts that would be received when those assets are sold or that would be paid when those liabilities are transferred in an orderly transaction between market participants at the measurement date. Those fair value measurements maximize the use of observable inputs.

However, in situations where there is little, if any, market activity for the asset or liability at the measurement date, the fair value measurement reflects the Company’s own judgments about the assumptions that market participants would use in pricing the asset or liability. Those judgments are developed by the Company based on the best information available in the circumstances, including expected cash flows and appropriately risk-adjusted discount rates, available observable and unobservable inputs.

The Company uses the following methods and assumptions in estimating the fair value disclosures for financial instruments:

Cash equivalents

The carrying amount reported in the balance sheets of cash equivalents approximate fair value because of the relatively short time to maturity.

Accounts receivable

The carrying amount reported in the balance sheets of accounts receivable approximate fair value because of the relatively short time to maturity.

Accounts payable and accrued liabilities

The carrying amount reported in the balance sheets of accrued payable and accrued liabilities approximate fair value because of the relatively short time to maturity.

Line of credit

The carrying amount reported in the balance sheets of due to related party approximate fair value because of the relatively short time to maturity.

Notes payable

The fair value of the Company’s notes payable are measured using quoted offer-side prices when quoted market prices are available. If quoted market prices are not available, the fair value is determined by discounting the future cash flows of each instrument at rates that reflect rates currently observed in publicly traded debt markets for debt of similar terms to companies with comparable credit risk. For long-term debt measurements, where there are no rates currently observable in publicly traded debt markets of similar terms with comparable credit, the Company uses market interest rates and adjusts that rate for all necessary risks, including its own credit risk.

Fair Value Hierarchy

The following table presents the placement in the fair value hierarchy of assets and liabilities that are measured at fair value on a recurring basis at :

			Fair value measurements at reporting date using
	2012		Quoted prices in active markets for identical assets (Level 1)	Significant other observable inputs (Level 2)	Significant unobservable inputs (Level 3)
Notes payable		55,000				54,045

			Fair value measurements at reporting date using
	2011		Quoted prices in active markets for identical assets (Level 1)	Significant other observable inputs (Level 2)	Significant unobservable inputs (Level 3)
Notes payable		115,000				112,598

Foreign Currency Transactions and Translations Policy [Policy Text Block]

l) Translation of Foreign Currency - The Company accounts for its foreign operations in accordance with ASC Topic 830, “Foreign Currency Translation”. For the branch, non-monetary balance sheet items and related income statements items are translated at historical exchange rates, while monetary balance sheet items are translated at current exchange rates. Income statement items, other than monetary, are translated at the weighted average exchange rate during the year. Deferred taxes are not provided on translation gains and losses where the Company expects earnings of a foreign branch to be permanently reinvested.

Concentration [Policy Text Block]

m) Concentration - Financial instruments which potentially subject the Company to concentrations of credit risk are primarily accounts receivable. The Company performs ongoing credit evaluations of its customers’ financial condition. If the collection of the receivable becomes doubtful, the Company establishes a reserve in an amount determined appropriate for the perceived risk. The Company maintains its cash accounts at commercial banks. From time to time, cash balances maintained in such banks may exceed the insured amount by the Federal Deposit Insurance Corporation (FDIC). As of July 31, 2012 and July 31, 2011, management does not believe they are exposed to any significant risk on their cash balances. The Company’s products are primarily sold to global medical device companies. These customers can be significantly affected by changes in economic, competitive or other factors. The Company makes substantial sales to a relatively few, large customers, where company is seeking to capture more business from other targeted medical device companies.

Two customers accounted for $150,000 (69%) and $60,800 (28%) of receivables at July 31, 2012, while four customers accounted for $57,800 (39%), $40,579 (27%), $35,430 (24%) and $23,559 (16%) of receivables at July 31, 2011.

Four customers accounted for $399,000 (27%), $202,826 (14%), $198,000 (13%), and $150,000 (10%) of the revenues for the year ended July 31, 2012. One customer accounted for $1,791,400 (55%) of the revenues for the years ended July 31, 2011.

Three vendors accounted for $30,000 (42%), $13,973 (20%), and $11,048 (16%) of accounts payable as of July 31, 2012 and two vendors accounted for $25,000 (61%) and $10,018 (25%) of accounts payable as of July 31, 2011.

Four vendors accounted for $411,318 (57%), $102,500 (14%), $76,772 (11%), and $69,735 (10%) of the purchases for the year ended July 31, 2012. One vendor accounted for $1,253,753 (86%) of the purchases for the year ended July 31, 2011.

New Accounting Pronouncements, Policy [Policy Text Block]

RECENT ACCOUNTING PRONOUNCEMENTS

In June 2011, the Financial Accounting Standards Board (“FASB”) issued new accounting guidance related to the presentation of comprehensive income in consolidated financial statements. The new accounting guidance requires the presentation of the components of net income and other comprehensive income either in a single continuous financial statement, or in two separate but consecutive financial statements. The accounting standard eliminates the option to present other comprehensive income and its components as part of the statement of stockholders’ equity. This standard was effective for fiscal years beginning after December 15, 2011, including interim periods. The Company will adopt this standard for the first quarter of fiscal year 2013.

In September 2011, the FASB issued new accounting guidance related to the testing of goodwill for impairment. The new accounting guidance permits an entity to first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step goodwill impairment test. Previous guidance required an entity to test goodwill for impairment quantitatively, on at least an annual basis, by comparing the fair value of a reporting unit with its carrying amount (step one). If the fair value of a reporting unit was less than its carrying amount, the second step of the test was required to be performed to measure the amount of the impairment loss, if any. This standard was effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011. The Company will adopt this standard for the first quarter of fiscal year 2013.

Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.

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Revolving Line of Credit

12 Months Ended

Jul. 31, 2012

Debt Disclosure [Abstract]

Revolving Line Of Credit [Text Block]

Note 8 – Revolving Line of Credit

On May 9, 2011, advances under the credit line were secured with substantially all of the Company’s assets, were subject to interest at 1% above the Wall Street Journal prime rate index, and were subject to the following restrictive covenants: (i) the current ratio shall not be less than 1.2 times; (ii) the debt to tangible net worth ratio shall not exceed 2.5 times; and (iii) the quarterly EBITDA shall not be less than $30,000 on a rolling four quarter basis.

As of July 2012, the Company chose not to renew this credit line and did not have a balance as of July 31, 2012.

The Company incurred interest expense of $3,082 and $25,172 during the years ended July 31, 2012, and 2011, respectively.

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Gain on Settlement

12 Months Ended

Jul. 31, 2012

Related Party Transactions [Abstract]

Related Party Transactions Disclosure [Text Block]

NOTE 6 –Gain on Settlement

Litigation settlement

The Company had an ongoing litigation over accounts receivable and payable with Ambeon Corporation, a related party by virtue of common ownership. The dispute started in 2004 and was settled in favor of the Company under the Shih Lin District Court of Taiwan on August 20, 2008. The Company agreed to pay a sum of $560,000 and the remaining disputed payable balances were decreased in favor of the Company, and settlement income of $843,572 was realized in year 2008. As of July 31, 2012, the company has paid $505,000 towards the settlement. The remaining minimum payments due under the settlement are as follows:

Year Ending July 31:
2013		55,000
Total	$	55,000

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Property and Equipment

12 Months Ended

Jul. 31, 2012

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

NOTE 7 – Property and Equipment

Property and equipment are stated at cost. Depreciation is calculated using the straight-line method over the following estimated useful lives of the assets: furniture and fixtures –seven years; machinery and equipment –five years; software – five years; leasehold improvements –the life of the current facility lease. Major additions and betterments are capitalized and repairs and maintenance are charged to operations in the period incurred.

	July 31, 2012			July 31, 2011
Furniture and fixture	$	27,635		$	27,635
Machinery and equipment		25,229			24,157
Software		359,417			359,417
Leasehold Improvements		5,985			5,985
		418,266			417,194
Accumulated depreciation		(397,953	)		(391,553	)
Property and equipment, net	$	20,313		$	25,641

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Notes Payable

12 Months Ended

Jul. 31, 2012

Debt Disclosure [Abstract]

Notes Payable [Text Block]

Note 9 - Notes Payable

Notes payable, which are unsecured, consist of the following as of July 31, 2012 and July 31, 2011:

Notes Payable Consist of the Following at:
	July 31, 2012		July 31, 2011
Note payable to Ambeon Corporation, a related party by virtue of common ownership, bearing interest at 5% per annum.	$	55,000	$	115,000
Total notes payable		55,000		115,000
Less current portion
Due to third party		55,000		115,000
		55,000		115,000
Long-term notes payable	$	-	$	-

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Liquidity and Shareholders' Equity (Details Textual) (USD $)	12 Months Ended			12 Months Ended							12 Months Ended			12 Months Ended			12 Months Ended		0 Months Ended	1 Months Ended	12 Months Ended			12 Months Ended
	Jul. 31, 2012	Jul. 31, 2011	Jul. 31, 2010	Jul. 31, 2012 Common Stock [Member]	Jul. 31, 2011 Common Stock [Member]	Apr. 30, 2010 Common Stock [Member]	Jul. 31, 2011 Common Stock [Member] Before Amendment Member [Member]	Jul. 31, 2012 Common Stock [Member] After Amendment Member [Member]	Jul. 31, 2011 Common Stock [Member] After Amendment Member [Member]	Aug. 31, 2012 Preferred Stock [Member]	Jul. 31, 2012 Stock Option [Member]	Jul. 31, 2012 Series A Preferred Stock [Member]	Jul. 31, 2011 Series A Preferred Stock [Member]	Jul. 31, 2012 Series A Preferred Stock [Member] Stock Option [Member]	Jul. 31, 2011 Series A Preferred Stock [Member] Stock Option [Member]	Jun. 01, 2011 Series A Preferred Stock [Member] Stock Option [Member]	Jul. 31, 2012 Series B Preferred Stock [Member]	Jul. 31, 2011 Series B Preferred Stock [Member]	May 01, 2012 Equity Incentive Plans 2010 [Member]	Sep. 29, 2010 Equity Incentive Plans 2010 [Member]	Jul. 31, 2012 Equity Incentive Plans 2010 [Member]	Jul. 31, 2011 Equity Incentive Plans 2010 [Member]	Jul. 31, 2011 Series A Convertible Preferred Stock [Member]	Jul. 31, 2012 Series B Convertible Preferred Stock [Member]	Jul. 31, 2011 Series B Convertible Preferred Stock [Member] Before Amendment Member [Member]	Jul. 31, 2011 Series B Convertible Preferred Stock [Member] After Amendment Member [Member]
Cash and Cash Equivalents, At Carrying Value (in dollars)	$ 249,327	$ 524,512	$ 165,848
Working Capital At Carrying Value (in dollars)	34,483	347,358
Preferred stock, shares authorized										50,000,000		9,400,000	9,400,000				325,000	325,000					9,400,000
Preferred stock, shares issued												7,050,000	9,400,000				262,475	325,000					9,400,000
Preferred stock, shares outstanding												7,050,000	9,400,000	7,050,000			262,475	325,000					9,400,000		2,600,000	325,000
Preferred Stock, Par or Stated Value Per Share (in dollars)										$ 0.001		$ 0.001	$ 0.001				$ 0.008	$ 0.008							$ 0.001	$ 0.008
Conversion of Preferred B shares to common stock (in shares)				62,525																				62,525
Conversion of Preferred A to common stock shares by Kenneth Cheng (in shares)				2,350,000								2,350,000
Common Stock, Dividend Rate, Percentage																	6.00%	6.00%
Common stock, shares issued	9,790,760	9,790,760				1,000,000,000	1,000,000,000		125,000,000					2,350,000
Common stock, shares outstanding	6,572,475	6,572,475					52,577,445	9,790,760	6,572,475		5,500,000				2,350,000	7,050,000
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.008	$ 0.008				$ 0.001	$ 0.001		$ 0.008		$ 0.01
Conversation Rate Prefered Stock (in dollars per share)																	$ 1.00
Conversation Rate Prefered Stock Year Two (in dollars per share)																	$ 0.40
Conversation Rate Prefered Stock Year Two Weighted Average Price Percentage																	70.00%
Preferred Stock, Redemption Date																	Dec. 31, 2015
Preferred Stock, Redemption Price Per Share (in dollars per share)																	$ 1.00
Preferred Stock Liquidation Preference Value (in dollars)																	2,600,000
Non Cash Bonus (in dollars)											55,000
Common Stock Exercise											5,500,000
Option Outstanding For Purchase														343,000
Exercise Price Of Options Description	the exercise price of options granted shall be not less than 110% of the average of the closing price for the 30 days preceding the grant date.
Proceeds from Sale of Common Stock (in dollars)																					2,277,778
Stock Option Granted																			250,000	840,000
Stock Option Granted Price Per Share (in dollars per share)																			$ 0.09	$ 0.20
Risk Free Interest Percentage																			1.79%	1.79%
Options Volatility Percentage																			40.00%	40.00%
Options Expected Life (in years)																			10 years	10 years
Share-based Compensation (in dollars)	$ 263,531	$ 96,019																			$ 733	$ 8,698
Future Grant Option Plan																					11,877,781
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number																					840,000	250,000
Common Stock Purchase Price																					$ 0.20	$ 0.09
Decrease In Authorized Shares				1,000,000,000	125,000,000

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Summary Of Significant Accounting Policies (Tables)

12 Months Ended

Jul. 31, 2012

Accounting Policies [Abstract]

Schedule Of Carrying Amounts and Estimated Fair Values [Table Text Block]

The following table presents the carrying amounts and estimated fair values of the Company’s financial instruments at:

	2012				2011
	Carrying amount		Fair value		Carrying amount		Fair value
Financial assets:
Cash and cash equivalents		249,327		249,327		524,512		524,512
Accounts receivable		215,921		215,921		139,853		139,853
Financial liabilities:
Accounts payable and accrued liabilities		143,230		143,230		94,676		94,676
Line of credit		0		0		290,000		290,000
Notes payable		55,000		54,045		115,000		112,598

Schedule Of Fair Value Hierarchy Of Assets and Liabilities [Table Text Block]

The following table presents the placement in the fair value hierarchy of assets and liabilities that are measured at fair value on a recurring basis at :

			Fair value measurements at reporting date using
	2012		Quoted prices in active markets for identical assets (Level 1)	Significant other observable inputs (Level 2)	Significant unobservable inputs (Level 3)
Notes payable		55,000				54,045

			Fair value measurements at reporting date using
	2011		Quoted prices in active markets for identical assets (Level 1)	Significant other observable inputs (Level 2)	Significant unobservable inputs (Level 3)
Notes payable		115,000				112,598

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Income Taxes (Tables)

12 Months Ended

Jul. 31, 2012

Income Tax Disclosure [Abstract]

Summary of Operating Loss Carryforwards [Table Text Block]

Details of future income tax assets are as follows:

Future income tax assets
	July 31, 2012			July 31, 2011
NOL available for carry forward	$	1,939,781		$	1,452,077
R&D credit		260,588			220,220
Other temporary timing differences		142,287			123,269
		2,342,656			1,795,565
Statutory tax rate (combined federal and state)		42.81	%		42.28	%
Net deferred tax asset		1,002,797			759,165
Valuation allowance		(1,002,797	)		(759,165	)
	$	-		$	-

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Income Taxes (Details) (USD $)	Jul. 31, 2012	Jul. 31, 2011
NOL available for carry forward	$ 1,939,781	$ 1,452,077
R&D credit	260,588	220,220
Other temporary timing differences	142,287	123,269
Tax Credit Carryforward, Amount	2,342,656	1,795,565
Statutory tax rate (combined federal and state)	42.81%	42.28%
Net deferred tax asset	1,002,797	759,165
Valuation allowance	(1,002,797)	(759,165)
Future income tax assets	$ 0	$ 0

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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	Jul. 31, 2012	Jul. 31, 2011
Cash flows from operating activities:
Net loss	$ (595,700)	$ (187,400)
Net loss items not affecting cash:
Depreciation and amortization	6,400	5,756
Stock-based compensation	263,531	96,019
Reduction in bad debt reserve	(8,820)	(11,432)
Increase (reduction) in reserve for inventory loss	3,378	(4,567)
Decrease / (Increase) in operating assets:
Accounts receivable	(67,248)	511,489
Inventory	(67,712)	52,661
Other receivables	0	11,251
Prepaid expense	(89,336)	(22,330)
Deposit	0	(16,558)
Increase / (Decrease) in operating liabilities:
Accounts payable - trade	24,796	2,417
Accrued payable - other	23,758	(39,770)
Unearned revenue	582,840	10,364
Net cash provided by operating activities	75,887	407,900
Cash flows from investing activities:
Payment of notes to related parties	0	(100,000)
Capital expenditures	(1,072)	(19,236)
Net cash used in investing activities	(1,072)	(119,236)
Cash flows from financing activities:
Proceeds (payment) from line of credit	(290,000)	190,000
Payments on notes payable	(60,000)	(120,000)
Net cash provided (used) in financing activities	(350,000)	70,000
Net increase in cash and cash equivalents	(275,185)	358,664
Cash and cash equivalents, beginning of year	524,512	165,848
Cash and cash equivalents, end of year	249,327	524,512
Supplemental information:
Income taxes paid	800	1,600
Interest paid	$ 3,082	$ 25,172

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Summary of Significant Accounting Policies

12 Months Ended

Jul. 31, 2012

Accounting Policies [Abstract]

Business Description and Accounting Policies [Text Block]

NOTE 3 – Summary of Significant Accounting Policies

The summary of significant accounting policies is presented to assist in understanding the Company’s financial statements. These accounting policies conform to generally accepted accounting principles and have been consistently applied in the preparation of the financial statements.

a) Description of Business - The Company is a leading designer and developer of wireless technologies which emphasize wireless medical and other wireless products.

b) Segment Information - The Company follows ASC Topic 280, “Disclosures about Segments of an Enterprise and Related Information.” Topic 280 requires that a company report financial and descriptive information about its reportable operating segments. Operating segments are components of an enterprise for which separate financial information is available and is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company’s chief operating decision maker currently evaluates the Company’s operations from a number of different operational perspectives including but not limited to a client by client basis. The Company derives all significant revenues from a single reportable operating segment of business. Accordingly, the Company does not report more than one segment; nevertheless, management evaluates, at least annually, whether the Company continues to have one single reportable segment.

c) Use of Estimates - The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the 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 may differ from those estimates, and the differences may be material to the financial statements. Estimates are used primarily in determining the depreciable lives of fixed assets, and inventory valuation. In addition, estimates form the basis for the reserves for sales allowances, accounts receivable and inventory. Various assumptions go into the determination of these estimates. The process of determining significant estimates requires consideration of factors such as historical experience and current and expected economic conditions.

d) Cash and Cash Equivalents - The Company considers all highly liquid investments and time deposits with original maturities of three months or less when purchased to be cash equivalents. All cash and cash equivalents are maintained with nationally recognized financial institutions.

e) Allowance for Doubtful Accounts - An allowance for doubtful accounts is computed based on the Company’s historical experience and management’s analysis of possible bad debts. Accounts receivable are shown net of an allowance for doubtful accounts of $509 and $9,329 as of July 31, 2012 and 2011, respectively.

f) Inventories - Inventories are stated at the lower of cost or market on an average basis. Inventory reserves are recorded for damaged, obsolete, excess and slow-moving inventory. Market value of inventory is estimated based on the impact of market trends, an evaluation of economic conditions and the value of current orders relating to the future sales of this type of inventory. As of July 31, 2012 and July 31, 2011, the value of the inventory reserve was $41,192 and $37,814 respectively.

g) Income Taxes - The Company accounts for income taxes pursuant to the FASB ASC Topic 740, "Accounting for Uncertainty in Income Taxes", (“Topic 740”). Topic 740 clarifies the accounting for uncertainty in income taxes recognized in the Company’s financial statements in accordance with generally accepted accounting principles. The calculation of the Company's tax provision involves the application of complex tax rules and regulations within multiple jurisdictions. The Company's tax liabilities include estimates for all income-related taxes that the Company believes are probable and that can be reasonably estimated. To the extent that the Company’s estimates are understated, additional charges to the provision for income taxes would be recorded in the period in which the Company determines such understatement. If the Company's income tax estimates are overstated, income tax benefits will be recognized when realized. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. 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. Topic 740 prescribes a recognition threshold and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return.

h) Revenue Recognition - The majority of the Company's product revenues are recognized upon shipment or delivery and acceptance of products by customers, when pervasive evidence of a sales arrangement exists, the price is fixed or determinable, the title has transferred and collection of resulting receivables is reasonably assured. For merchandise products, the Company recognizes revenue upon shipment of products, when title is passed and the amount collectible can reasonably be determined. All amounts billed to a customer related to shipping and handling are classified as revenue, while all costs incurred by the Company for shipping and handling are classified as selling expenses. For NRE projects, revenue is recognized for the deliverable portions that meet the revenue recognition criteria that persuasive evidence that an agreement exists, delivery has occurred or services have been rendered, the price is fixed and determinable, and collectability is reasonably assured.

i) Research and Development Costs - Research and development costs are expensed as incurred.

j) Stock-Based Compensation - The Company adopted ASC Topic 718 “Share-Based Payment”. As permitted, the Company elected to adopt disclosure-only provisions of ASC 718 in accordance with generally accepted accounting principles. Under the provisions of Topic ASC 718, compensation expense is recognized based on the fair value of options on the grant date.

k) Fair Value of Financial Instruments - ASC Topic 820, “Fair Value Measurements”, requires disclosure of the level within the fair value hierarchy in which fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets or liabilities (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). The Company's financial instruments consist of cash and cash equivalents, short-term trade receivables and payables at July 31.

Fair Value of Financial Instruments

The following table presents the carrying amounts and estimated fair values of the Company’s financial instruments at:

	2012				2011
	Carrying amount		Fair value		Carrying amount		Fair value
Financial assets:
Cash and cash equivalents		249,327		249,327		524,512		524,512
Accounts receivable		215,921		215,921		139,853		139,853
Financial liabilities:
Accounts payable and accrued liabilities		143,230		143,230		94,676		94,676
Line of credit		0		0		290,000		290,000
Notes payable		55,000		54,045		115,000		112,598

The fair values of the financial instruments shown in the above table represent the amounts that would be received when those assets are sold or that would be paid when those liabilities are transferred in an orderly transaction between market participants at the measurement date. Those fair value measurements maximize the use of observable inputs.

However, in situations where there is little, if any, market activity for the asset or liability at the measurement date, the fair value measurement reflects the Company’s own judgments about the assumptions that market participants would use in pricing the asset or liability. Those judgments are developed by the Company based on the best information available in the circumstances, including expected cash flows and appropriately risk-adjusted discount rates, available observable and unobservable inputs.

The Company uses the following methods and assumptions in estimating the fair value disclosures for financial instruments:

Cash equivalents

The carrying amount reported in the balance sheets of cash equivalents approximate fair value because of the relatively short time to maturity.

Accounts receivable

The carrying amount reported in the balance sheets of accounts receivable approximate fair value because of the relatively short time to maturity.

Accounts payable and accrued liabilities

The carrying amount reported in the balance sheets of accrued payable and accrued liabilities approximate fair value because of the relatively short time to maturity.

Line of credit

The carrying amount reported in the balance sheets of due to related party approximate fair value because of the relatively short time to maturity.

Notes payable

The fair value of the Company’s notes payable are measured using quoted offer-side prices when quoted market prices are available. If quoted market prices are not available, the fair value is determined by discounting the future cash flows of each instrument at rates that reflect rates currently observed in publicly traded debt markets for debt of similar terms to companies with comparable credit risk. For long-term debt measurements, where there are no rates currently observable in publicly traded debt markets of similar terms with comparable credit, the Company uses market interest rates and adjusts that rate for all necessary risks, including its own credit risk.

Fair Value Hierarchy

The following table presents the placement in the fair value hierarchy of assets and liabilities that are measured at fair value on a recurring basis at :

			Fair value measurements at reporting date using
	2012		Quoted prices in active markets for identical assets (Level 1)	Significant other observable inputs (Level 2)	Significant unobservable inputs (Level 3)
Notes payable		55,000				54,045

			Fair value measurements at reporting date using
	2011		Quoted prices in active markets for identical assets (Level 1)	Significant other observable inputs (Level 2)	Significant unobservable inputs (Level 3)
Notes payable		115,000				112,598

l) Translation of Foreign Currency - The Company accounts for its foreign operations in accordance with ASC Topic 830, “Foreign Currency Translation”. For the branch, non-monetary balance sheet items and related income statements items are translated at historical exchange rates, while monetary balance sheet items are translated at current exchange rates. Income statement items, other than monetary, are translated at the weighted average exchange rate during the year. Deferred taxes are not provided on translation gains and losses where the Company expects earnings of a foreign branch to be permanently reinvested.

m) Concentration - Financial instruments which potentially subject the Company to concentrations of credit risk are primarily accounts receivable. The Company performs ongoing credit evaluations of its customers’ financial condition. If the collection of the receivable becomes doubtful, the Company establishes a reserve in an amount determined appropriate for the perceived risk. The Company maintains its cash accounts at commercial banks. From time to time, cash balances maintained in such banks may exceed the insured amount by the Federal Deposit Insurance Corporation (FDIC). As of July 31, 2012 and July 31, 2011, management does not believe they are exposed to any significant risk on their cash balances. The Company’s products are primarily sold to global medical device companies. These customers can be significantly affected by changes in economic, competitive or other factors. The Company makes substantial sales to a relatively few, large customers, where company is seeking to capture more business from other targeted medical device companies.

Two customers accounted for $150,000 (69%) and $60,800 (28%) of receivables at July 31, 2012, while four customers accounted for $57,800 (39%), $40,579 (27%), $35,430 (24%) and $23,559 (16%) of receivables at July 31, 2011.

Four customers accounted for $399,000 (27%), $202,826 (14%), $198,000 (13%), and $150,000 (10%) of the revenues for the year ended July 31, 2012. One customer accounted for $1,791,400 (55%) of the revenues for the years ended July 31, 2011.

Three vendors accounted for $30,000 (42%), $13,973 (20%), and $11,048 (16%) of accounts payable as of July 31, 2012 and two vendors accounted for $25,000 (61%) and $10,018 (25%) of accounts payable as of July 31, 2011.

Four vendors accounted for $411,318 (57%), $102,500 (14%), $76,772 (11%), and $69,735 (10%) of the purchases for the year ended July 31, 2012. One vendor accounted for $1,253,753 (86%) of the purchases for the year ended July 31, 2011.

RECENT ACCOUNTING PRONOUNCEMENTS

In June 2011, the Financial Accounting Standards Board (“FASB”) issued new accounting guidance related to the presentation of comprehensive income in consolidated financial statements. The new accounting guidance requires the presentation of the components of net income and other comprehensive income either in a single continuous financial statement, or in two separate but consecutive financial statements. The accounting standard eliminates the option to present other comprehensive income and its components as part of the statement of stockholders’ equity. This standard was effective for fiscal years beginning after December 15, 2011, including interim periods. The Company will adopt this standard for the first quarter of fiscal year 2013.

In September 2011, the FASB issued new accounting guidance related to the testing of goodwill for impairment. The new accounting guidance permits an entity to first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step goodwill impairment test. Previous guidance required an entity to test goodwill for impairment quantitatively, on at least an annual basis, by comparing the fair value of a reporting unit with its carrying amount (step one). If the fair value of a reporting unit was less than its carrying amount, the second step of the test was required to be performed to measure the amount of the impairment loss, if any. This standard was effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011. The Company will adopt this standard for the first quarter of fiscal year 2013.

Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.

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Organization and Principal Activities (Details) (E Care Usa Inc [Member])	12 Months Ended
	Jul. 31, 2012
E Care Usa Inc [Member]
Entity Incorporation, Date Of Incorporation	Mar. 15, 2011
Entity Incorporation, State Country Name	Nevada
Relationship Subsidary	Wholly-owned subsidiary of AmbiCom Holdings, Inc.
Subsidiary Or Equity Method Investee Principal Activities	Designer and developer of wireless home medical devices

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Revolving Line of Credit (Details Textual) (USD $)	12 Months Ended
	Jul. 31, 2012	Jul. 31, 2011
Line of Credit Facility, Interest Rate Description	Advances under the credit line were secured with substantially all of the Company's assets, were subject to interest at 1% above the Wall Street Journal prime rate index.
Line Of Credit Facility Interest Rate Requirements Current Ratio Minimum	1.2 times
Line Of Credit Facility Interest Rate Requirements Debt To Tabgible Net Worth Ratio Maximum	2.5 times
Line Of Credit Facility Quarterly Ebitda On Rolling Four Quarter Basis Minimum (in dollars)	$ 30,000
Line of Credit Facility, Periodic Payment, Interest (in dollars)	$ 3,082	$ 25,172

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Organization and Principal Activities (Tables)

12 Months Ended

Jul. 31, 2012

Organization, Consolidation and Presentation Of Financial Statements [Abstract]

Subsidiaries Establishment and Incorporation [Table Text Block]

Details of the Company’s subsidiary as of July 31, 2012 are as follows:

Name	Place and Date of Establishment/ Incorporation	Relationships	Principal Activities
E-Care USA, Inc.	Nevada March 15, 2011	Wholly-owned subsidiary of AmbiCom Holdings, Inc.	Designer and developer of wireless home medical devices