NOTE 3. Loss per Share

3 Months Ended

Dec. 31, 2012

Earnings Per Share [Text Block]

NOTE 3. Loss per Share

The Company applies ASC 260, “Earnings per Share” to calculate loss per share. In accordance with ASC 260, basic net loss per share has been computed based on the weighted average of common shares outstanding during the years, adjusted for the financial instruments outstanding that are convertible into common stock during the years.

Net loss per share is computed as follows:

	Dec 31, 2012			Dec 31, 2011
Net Loss	$	(214,419	)		(313,721	)
Weighted average shares outstanding		28,197,922			26,690,971
Basic & fully diluted net earnings (loss) per common share	$	(0.008	)	$	(0.012	)