0001477932-12-002763.txt : 20120808 0001477932-12-002763.hdr.sgml : 20120808 20120808130327 ACCESSION NUMBER: 0001477932-12-002763 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 10 CONFORMED PERIOD OF REPORT: 20120630 FILED AS OF DATE: 20120808 DATE AS OF CHANGE: 20120808 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FIRST AMERICAN GROUP INC. CENTRAL INDEX KEY: 0001504678 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813] IRS NUMBER: 272094706 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-54768 FILM NUMBER: 121016128 BUSINESS ADDRESS: STREET 1: 11037 WARNER AVE, SUITE 132 CITY: FOUNTAIN VALLEY STATE: CA ZIP: 92708 BUSINESS PHONE: 7145008919 MAIL ADDRESS: STREET 1: 11037 WARNER AVE, SUITE 132 CITY: FOUNTAIN VALLEY STATE: CA ZIP: 92708 10-Q 1 fagi_10q.htm FORM 10-Q fagi_10q.htm
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-Q

(MARK ONE)

x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended June 30, 2012

OR

¨ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from _____ to ____

Commission File No. 333-171091

FIRST AMERICAN GROUP INC.
(Exact name of registrant as specified in its charter)

Nevada
  
27-2094706
(State or other jurisdiction of
  
(I.R.S. Employer
incorporation or organization)
  
Identification No.)

11037 Warner Ave, Suite 132
Fountain Valley, California 92708
(Address of principal executive offices, zip code)

(714) 500-8919
 (Registrant’s telephone number, including area code)

(Former name, former address and former fiscal year, if changed since last report)

Indicate by check mark whether the issuer (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 o

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 o   No x

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 o Accelerated filer o
Non-accelerated filer o Smaller reporting company   x
(Do not check if a smaller reporting company)      
 
Indicate by check mark whether the registrant is a shell company (as defined in Exchange Act Rule 12b-2 of the Exchange Act):    Yes x   No o

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS:
 
Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court. Yes o   No o

APPLICABLE ONLY TO CORPORATE ISSUERS

As of August 8, 2012, there were 2,521,264 shares of common stock, $0.001 par value per share, outstanding.
 
 
 
 
 
FIRST AMERICAN GROUP INC.
(A Development Stage Company)
QUARTERLY REPORT ON FORM 10-Q
FOR THE PERIOD ENDED JUNE 30, 2012

INDEX

     
Page
  
Part I. Financial Information      
       
Item 1.
Financial Statements
     4  
           
 
Balance Sheets as of June 30, 2012 (unaudited) and September 30, 2011
     4  
           
 
Statements of Expenses for the three and nine months ended June 30, 2012 and 2011, and the period from March 11, 2010 (Inception) to June 30, 2012 (unaudited).
     5  
           
 
Statements of Cash Flows for the three and nine months ended June 30, 2012 and 2011, and the period from March 11, 2010 (Inception) through June 30, 2012 (unaudited).
     6  
           
 
Notes to Financial Statements (unaudited).
     7  
           
Item 2.
Management’s Discussion and Analysis of Financial Condition and Results of Operations.
     8  
           
Item 3.
Quantitative and Qualitative Disclosures About Market Risk.
     12  
           
Item 4.
Controls and Procedures.
     12  
           
Part II. Other Information        
         
Item 1.
Legal Proceedings.
     13  
           
Item 1A.
Risk Factors
     13  
           
Item 2.
Unregistered Sales of Equity Securities and Use of Proceeds.
     13  
           
Item 3.
Defaults Upon Senior Securities.
     13  
           
Item 4.
(Removed and Reserved).
     13  
           
Item 5.
Other Information.
     13  
           
Item 6.
Exhibits.
     14  
           
Signatures
     15  
 
 
2
 
 
CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS

This Quarterly Report on Form 10-Q of First American Group Inc., a Nevada corporation (the “Company”), contains “forward-looking statements,” as defined in the United States Private Securities Litigation Reform Act of 1995.  In some cases, you can identify forward-looking statements by terminology such as “may”, “will”, “should”, “could”, “expects”, “plans”, “intends”, “anticipates”, “believes”, “estimates”, “predicts”, “potential” or “continue” or the negative of such terms and other comparable terminology.  These forward-looking statements include, without limitation, statements about our market opportunity, our strategies, competition, expected activities and expenditures as we pursue our business plan, and the adequacy of our available cash resources.  Although we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, performance or achievements.  Actual results may differ materially from the predictions discussed in these forward-looking statements.  The economic environment within which we operate could materially affect our actual results.  Additional factors that could materially affect these forward-looking statements and/or predictions include, among other things: our ability to develop our planned software products, the possibility that despite developing our software that we, nonetheless, do nor garner any customer,  the Company’s need for and ability to obtain additional financing, the exercise of the approximately 100% control the Company’s two officers and directors collectively hold of the Company’s voting securities, other factors over which we have little or no control; and other factors discussed in the Company’s filings with the Securities and Exchange Commission (“SEC”).

Our management has included projections and estimates in this Form 10-Q, which are based primarily on management’s experience in the industry, assessments of our results of operations, discussions and negotiations with third parties and a review of information filed by our competitors with the SEC or otherwise publicly available.  We caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made.  We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statements or to reflect the occurrence of anticipated or unanticipated events.
 
 
3
 
 
PART I. FINANCIAL INFORMATION

ITEM   1.  FINANCIAL STATEMENTS.
 
FIRST AMERICAN GROUP INC.
 (A Development Stage Company)
BALANCE SHEETS
(unaudited)
 
   
June 30,
 2012
    
September 30,
2011
  
             
ASSETS
            
             
Current assets :
            
   Cash and cash equivalents
   $ 28,223     $ 30,300  
   Prepaid expenses
     1,650       1,000  
                 
Total assets
   $ 29,873     $ 31,300  
                 
LIABILITIES AND STOCKHOLDERS’ EQUITY
                
Current liabilities :
                
   Accounts payable and accrued expenses
   $ 9,526     $ 6,322  
   Due to director
     325       325  
 
                
Total current liabilities
     9,851       6,647  
                 
Stockholders’ equity :
                
Common stock, $0.001 par value; 50,000,000 shares authorized 2,521,264 issued and outstanding
     2,521       2,361  
Additional paid-in capital
     65,297       49,475  
Deficit accumulated during the development stage
     (47,796 )     (27,183 )
                 
Total stockholders’ equity
     20,022       24,653  
                 
Total liabilities and stockholders' equity
   $ 29,873     $ 31,300  
 
The accompanying notes are an integral part of these unaudited financial statements
 
 
4
 
 
FIRST AMERICAN GROUP INC.
(A Development Stage Company)
STATEMENTS OF OPERATIONS
(unaudited)

   
Three
Months Ended
June 30, 2012
    
Three
Months Ended
June 30, 2011
    
Nine
 Months Ended
June 30, 2012
    
Nine
 Months Ended
June 30, 2011
    
Period
From Inception
(March 11, 2010)
To
June 30, 2012
  
                               
                               
OPERATING EXPENSES
                              
   Professional fees
   $ 6,218     $ 900     $ 15,413     $ 14,100     $ 36,231  
   General & administrative
     1,842       246       5,200       2,275       11,565  
                                         
    Total Operating Expense
     8,060       1,146       20,613       16,375       47,796  
                                         
                                         
NET LOSS
   $ (8,060 )   $ (1,146 )   $ (20,613 )   $ (16,375 )   $ (47,796 )
                                         
                                         
Basic And Diluted Net Loss Per Share
   $ (0.00 )   $ (0.00 )   $ (0.01 )   $ (0.01 )        
                                         
Basic And Diluted Weighted Average Number Of Shares Outstanding
     2,519,307       2,096,579       2,448,376       2,032,193          
 
The accompanying notes are an integral part of these unaudited financial statements
 
 
5
 

FIRST AMERICAN GROUP INC.
(A Development Stage Company)
STATEMENTS OF CASH FLOWS
(unaudited)

   
Nine
 Months Ended
June 30, 2012
    
Nine
 Months Ended
June 30, 2011
    
Period
From Inception
(March 11, 2010)
To
June 30, 2012
  
                   
CASH FLOWS FROM OPERATING ACTIVITIES
                  
Net loss
   $ (20,613 )   $ (16,375 )   $ (47,796 )
Adjustments to reconcile net loss to net cash used in operating activities
                        
Changes in operating assets and liabilities:
                        
      Prepaid expenses
   $ (650 )     5,000       (1,650 )
Accounts payable and accrued liabilities
     3,204       900       9,526  
                         
Net cash used in operating activities
     (18,059 )     (10,475 )     (39,920 )
                         
CASH FLOWS FROM FINANCING ACTIVITY
                        
Sale of common stock
     15,982       21,885       67,818  
Due to director
     -       -       325  
                         
Net cash provided by financing activity
     15,982       21,885       68,143  
                         
Net increase (decrease) in cash and cash equivalents
     (2,077 )     11,410       28,223  
Cash – opening
     30,300       8,224       -  
                         
Cash – closing
   $ 28,223     $ 19,634     $ 28,223  
 
The accompanying notes are an integral part of these unaudited financial statements
 
 
6
 
 
FIRST AMERICAN GROUP INC.
(A Development Stage Company)
NOTES TO THE UNAUDITED FINANCIAL STATEMENTS
June 30, 2012

Note 1 – Basis of Presentation

The accompanying financial statements have been prepared in accordance with United States generally accepted accounting principles for financial information and in accordance with rules of the Securities and Exchange Commission.  They reflect all adjustments which are, in the opinion of the Company’s management, necessary for a fair presentation of the financial position and operating results as of and for the period March 11, 2010 (date of inception) to June 30, 2012.  The results of operations for the interim period are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal period, as reported in the Form 10-K, have been omitted.
 
Note 2 – Going Concern

For the nine months ended June 30, 2012, the Company had a net loss of $20,613 and has had no revenue and limited cash resources. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

As of June 30, 2012, the Company has not emerged from the development stage. In view of these matters, recoverability of any asset amounts shown in the accompanying audited financial statements is dependent upon the Company's ability to begin operations and to achieve a level of profitability. Since inception, the Company has financed its activities principally from the sale of equity securities. The Company intends on financing its future development activities and its working capital needs largely from loans and the sale of public equity securities with some additional funding from other traditional financing sources, including term notes, until such time that funds provided by operations are sufficient to fund working capital requirements.
 
Note 3 – Stockholders’ Equity

During the nine months ended June 30, 2012, the company raised $15,982 through the issuance of 159,814 common shares at $0.10 per share.

Note 4 – Related Party

The Director of the Company advances $325 to pay expenses on behalf of the Company. Advances bear no interest, are unsecured, and due on demand.

 
7
 
 
ITEM 2.  MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.
 
The following information should be read in conjunction with (i) the condensed consolidated financial statements of First American Group Inc., a Nevada corporation and development stage company, and the notes thereto appearing elsewhere in this Form 10-Q together with (ii) the more detailed business information and the September  30, 2011 audited financial statements and related notes included in the Company’s Annual Report on Form 10-K (File No. 333-171091; the “September 30, 2011 Form 10-K”), as filed with the SEC on January 13, 2012. Statements in this section and elsewhere in this Form 10-Q that are not statements of historical or current fact constitute “forward-looking” statements
 
OVERVIEW
 
First American Group Inc. (the “Company”) was incorporated in the State of Nevada on March 11, 2010 and established a fiscal year end of September 30. It is a development stage Company.
 
We are a development stage company which is engaged in the development, sales and marketing of voice-over-Internet-protocol (“VoIP”) telephone services to enable end-users to place free phone calls over the Internet in return for viewing and listening to advertising. Our product is planned to consist of: (i) one or more telephony servers, (ii) a software phone which allow customers to place calls, view and/or listen to advertising, and (iii) a server to store customer information and to keep customer records, call, credits and payment history, and which server will also contains our web site, support center and customer account portal. We anticipate that our revenue will come from two primary sources: first, from the placement of advertising on our website and phone software, and second, from paid calls by our customers. We anticipate that our operations will begin to generate revenue approximately 15 to 21 months following the date of this Quarterly Report on Form 10-Q. Since we are presently in the development stage of our business, we can provide no assurance that we will successfully sell any products or services related to our planned activities.
 
GOING CONCERN
 
To date the Company has no operations or revenues and consequently has incurred recurring losses from operations. No revenues are anticipated until we complete the financing we endeavor to obtain, as described in our in the Company's Registration Statement on Form S-1, as amended (File No. 333-171091)(the “Form S-1”), as filed with the SEC on March 8, 2011 and declared effective by the SEC on March 25, 2011, and implement our initial business plan. The ability of the Company to continue as a going concern is dependent on raising capital to fund our business plan and ultimately to attain profitable operations. Accordingly, these factors raise substantial doubt as to the Company’s ability to continue as a going concern.
 
Our activities have been financed from the proceeds of share subscriptions. From our inception to June 30, 2012, we have (i) raised a total of $16,000 from private offerings of our 2,000,000 common stock to our two officers and directors, and (ii) offered and sold 521,264 shares of common stock registered under our currently effective Form S-1 for aggregate proceeds of $50,000.  Of the 521,264 shares of common stock offered and sold under our Form S-1, 159,814 shares were offered and sold during the nine months ended June 30, 2012, for aggregate proceeds of $15,982.
 
 
8
 
 
CRITICAL ACCOUNTING POLICIES
 
The discussion and analysis of our financial condition and results of operations are based on our condensed consolidated financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”). The preparation of these condensed consolidated financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. On an ongoing basis, we evaluate our estimates based on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. We have identified the policies below as critical to our business operations and to the understanding of our financial results:
 
BASIS OF PRESENTATION
 
The Company reports revenues and expenses using the accrual method of accounting in accordance with accounting principles generally accepted in the United States (“US GAAP”) for financial and tax reporting purposes.
 
CASH AND CASH EQUIVALENT
 
The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
 
FOREIGN CURRENCY TRANSLATION
 
The financial statements are presented in United States dollars. In accordance with Accounting Standards Codification “ASC 830”, “Foreign Currency Translation”, foreign denominated monetary assets and liabilities are translated to their United States dollar equivalents using foreign exchange rates which prevailed at the balance sheet date. Non-monetary assets and liabilities are translated at exchange rates prevailing at the transaction date. Revenue and expenses are translated at average rates of exchange during the periods presented. Related translation adjustments are reported as a separate component of stockholders’ equity (deficit), whereas gains or losses resulting from foreign currency transactions are included in results of operations.
 
BASIC AND DILUTED NET LOSS PER SHARE
 
Basic loss per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period. Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company.
 
Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share.

PLAN OF OPERATION

During the nine months ended June 30, 2012, company offered and sold 159,814 shares of common stock registered under our currently effective Form S-1 for aggregate proceeds of $15,982.

We have started the development of the content of our informational web site, interview web designers to commence the implementation. We estimated earlier that this task be completed by June 30, 2012. However, this has been delayed till the end of October or November 2012 since we decided to include more substantial content and ability for customers to sign for a basic version of the product. We have also completed the evaluation of the VoIP platforms we will use to implement our product. We have decided to use the open source VoIP software called Asterisk (www.asterisk.org) and the open source billing software called a2billing (www.asterisk2billing.org/). We have installed and integrated both software and are currently customizing them to meet our needs. This is currently being done by our Directors Zeeshan Sajid and Mazen Kouta but we expect that we will need to hire a programmer by the end of August.

 
9
 
 
Our business activities during the next 9 to 15 months will be to finish the development of our website, the development of our product, the development of a network of resellers and the establishment of our brand name. We do not expect to earn any sales revenue during the next 9 months. We anticipate that our revenue will come from two primary sources: first, from the placement of advertising on our website and phone software, second, from paid calls by our customers, and third from licensing or selling our software. We anticipate that our operations will begin to generate revenue approximately 10 to 16 months following the date of this Form 10-Q.
 
We believe we will be able to be able to execute our business plan described in our Form S-1 to the fullest potential and have a sufficient amount of funds budgeted toward sales and marketing. We will also initiate an online advertising campaign using Google Adwords. The first year after raising the funds will be spent on the development of our products and services and we expect revenue to materialize at the first quarter of the second year, as illustrated in the following chart:
 
Our revenue estimates are based on current expectations, estimates and projections about our business based primarily on assumptions made by management. In making our revenue projections, we have assumed that we will be able to generate revenues from advertising based on our subjective view that our telephony services and products will be fully developed and that there will be a certain level of customer acceptance and demand for our telephony services and products. Therefore, actual revenue outcomes and results may differ materially from what is expressed or forecasted in our revenue estimates due primarily to factors that advertisers generally look to in deciding whether to advertise on a website. Some of these factors are: (i) monthly traffic and its repeat rate,
 
(ii) the number of unique visitors, (iii) targeted marketing opportunities and demographics, (iv) how professionally designed the website is, and (v) how established the website is. We currently do not satisfy any of the aforementioned factors as they relate to our business, and the revenues we actually generate will depend primarily on our success in developing our business plan, and more specifically, our ability to attract potential advertisers based on potential advertisers’ views about the quality of our business based on these factors.

                                                    
   YEAR 1     YEAR 2     YEAR 3  
                   
# of Impressions                                                0       2,000,000       6,000,000  
Average Revenue per impression       $ --     $ 0.02     $ 0.02  
# of Click                                                0       200,000       600,000  
Average Revenue per Click             $ --     $ 0.30     $ 0.30  
# of Actions                                              0       50,000       150,000  
Average Revenue per action            $ --     $ 1.00     $ 1.00  
# of chargeable minutes               $ --       750,000       2,000,000  
Average per minute profit                        $ --     $ 0.005     $ 0.005  
Impression Revenue                               $ --     $ 40,000.00     $ 120,000.00  
Per click Revenue    $ --     $ 60,000.00     $ 180,000.00  
Per Action Revenue                             $ --     $ 50,000.00     $ 150,000.00  
Long Distance net Revenue                          $ --     $ 3,750.00     $ 10,000.00  
REVENUE SUBTOTAL                                $ --     $ 153,750.00     $ 460,000.00  
 
The revenue projections above contain a number of assumptions. Year 1 (starting April 1, 2012) will be spent on developing our products and services, and we project zero revenue during that period. In year 2, we project that we will start generating revenue in the first month of year 2, assuming we have completed the offering of shares in this prospectus. We expect that revenue will continue to increase and exceed expenses by month 7 of year 2. We project that we will sustain $15,105 in losses between the first month of year 2 and the last month of year 2.
 
 
10
 
 
RESULTS OF OPERATIONS
 
THREE- MONTH PERIODS ENDED JUNE 30, 2012 AND 2011
 
We recorded no revenues for the three months ended June 30, 2012 and 2011. From the period of March 11, 2010 (inception) to June 30, 2012, we recorded no revenues.
 
General and administrative expenses were $1,842 and professional fees were $6,218 for the three months ending June 30, 2012.  For the three months ending June 30, 2011, General and administrative expenses were $246 and professional fees were $900.  Operating expenses, consisting solely of general and administrative expenses in for the three months ended June 30, 2012, and consist primarily of filing fees, and accounting and legal fees. From the period of March 11, 2010 (inception) to June 30, 2012, we incurred operating expenses of $47,796.
 
NINE- MONTH PERIODS ENDED JUNE 30, 2012 AND 2011
 
We recorded no revenues for the nine months ended June 30, 2012 and 2011. From the period of March 11, 2010 (inception) to June 30, 2012, we recorded no revenues.
 
General and administrative expenses were $5,200 and professional fees were $15,413for the nine months ending June 30, 2012.  For the nine months ending June 30, 2011, General and administrative expenses were $2,275 and professional fees were $14,100.  Operating expenses, consisting solely of general and administrative expenses in for the nine months ended June 30, 2012, and consist primarily of filing fees, and accounting and legal fees. From the period of March 11, 2010 (inception) to June 30, 2012, we incurred operating expenses of $47,796.
 
LIQUIDITY AND CAPITAL RESOURCES
 
At June 30, 2012, we had a cash balance of $28,223. We do not have sufficient cash on hand to commence our plan of operation or to fund our ongoing operational expenses beyond 6 months. We will need to raise funds to commence our business and fund our plan of operation. Additional funding will likely come from equity financing from the sale of our common stock registered in our Form S-1. If we are successful in completing an equity financing, existing shareholders will experience dilution of their interest in our Company. We do not have any financing arranged and we cannot provide investors with any assurance that we will be able to raise sufficient funding from the sale of our common stock to fund our development activities and ongoing operational expenses. In the absence of such financing, our business will likely fail. There are no assurances that we will be able to achieve further sales of our common stock or any other form of additional financing. If we are unable to achieve the financing necessary to continue our plan of operations, then we will not be able to continue our development of our business and our business will fail.
 
SUBSEQUENT EVENTS
 
None through date of this filing.

 
11
 
 
ITEM 3.  QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.
 
As a smaller reporting company (as defined in Rule 12b-2 of the Exchange Act), we are not required to provide the information called for by this Item 3.

ITEM 4. CONTROLS AND PROCEDURES.

DISCLOSURE CONTROLS AND PROCEDURES

Under the supervision and with the participation of our management, our principal executive officer and our principal financial officer are responsible for conducting an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as of the end of the fiscal year covered by this report.  Disclosure controls and procedures means that the material information required to be included in our Securities and Exchange Commission reports is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms relating to our company, including any consolidating subsidiaries, and was made known to us by others within those entities, particularly during the period when this report was being prepared.  Based on this evaluation, our principal executive officer and principal financial officer concluded as of the evaluation date that our disclosure controls and procedures were not effective as of June 30, 2012 due to lack of segregation of duties.

There were no changes in the Company’s internal controls over financial reporting during the most recently completed fiscal quarter that have materially affected or are reasonably likely to materially affect the Company’s internal control over financial reporting.
 
 
12
 
 
PART II.  OTHER INFORMATION

ITEM 1.  LEGAL PROCEEDINGS.

The Company is not currently subject to any legal proceedings.  From time to time, the Company may become subject to litigation or proceedings in connection with its business, as either a plaintiff or defendant.  There are no such pending legal proceedings to which the Company is a party that, in the opinion of management, is likely to have a material adverse effect on the Company’s business, financial condition or results of operations.
 
ITEM 1A. RISK FACTORS
 
As a smaller reporting company (as defined in Rule 12b-2 of the Exchange Act), we are not required to provide the information called for by this Item 1A.

ITEM 2.  UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.

None.

ITEM 3.  DEFAULTS UPON SENIOR SECURITIES.

None.

ITEM 4.  (REMOVED AND RESERVED).

ITEM 5.  OTHER INFORMATION.

None.

 
13
 
 
ITEM 6.  EXHIBITS.

(a)  Exhibits required by Item 601 of Regulation SK.
 
Number
  
Description
     
3.1
  
Articles of Incorporation*
     
3.2
  
Bylaws*
     
31.1
  
Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
     
31.2
  
Certification of Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
     
32.1
  
Certification of Principal Executive Officer and Principal Financial Officer 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
_________
*Filed and incorporated by reference to the Company’s Registration Statement on Form S-1, as amended (File No. 333-171091), as filed with the Securities and Exchange Commission on December 12, 2010.
 
** XBRL (Extensible Business Reporting Language) information is furnished and not filed or a part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, is deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise is not subject to liability under these sections.

 
14
 
 
SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
 
 
 
FIRST AMERICAN GROUP INC.
 
(Name of Registrant)
   
Date:  August 8, 2012
By:
/s/ Mazen Kouta
  
   
Name: Mazen Kouta
   
Title: President, Treasurer, principal accounting officer and
principal financial officer

 
15
 
 
EXHIBIT INDEX

Number
  
Description
     
3.1
  
Articles of Incorporation*
     
3.2
  
Bylaws*
     
31.1
  
Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
     
31.2
  
Certification of Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
     
32.1
  
Certification of Principal Executive Officer and Principal Financial Officer 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
________
*Filed and incorporated by reference to the Company’s Registration Statement on Form S-1, as amended (File No. 333-171091), as filed with the Securities and Exchange Commission on December 12, 2010.
 
** XBRL (Extensible Business Reporting Language) information is furnished and not filed or a part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, is deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise is not subject to liability under these sections.
 
 
16
EX-31.1 2 fagi_ex311.htm CERTIFICATION fagi_ex311.htm
EXHIBIT 31.1

SECTION 302 CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER OF FIRST AMERICAN GROUP INC.

I, Mazen Kouta, certify that:

1. I have reviewed this quarterly report on Form 10-Q of First American Group Inc.;

2. Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this quarterly report;

3. Based on my knowledge, the financial statements, and other financial information included in this quarterly report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this quarterly report;

4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a–15(e) and 15d–15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a–15(f) and 15d–15(f)) for the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 (c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.
 

Date:  August 8, 2012
 /s/ Mazen Kouta  
 
Mazen Kouta
 
President, Treasurer Officer, principal accounting officer
and principal financial officer
EX-31.2 3 fagi_ex312.htm CERTIFICATION fagi_ex312.htm
EXHIBIT 31.2

SECTION 302 CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER OF FIRST AMERICAN GROUP INC.

I, Mazen Kouta, certify that:

1. I have reviewed this quarterly report on Form 10-Q of First American Group Inc.;

2. Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this quarterly report;

3. Based on my knowledge, the financial statements, and other financial information included in this quarterly report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this quarterly report;

4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a–15(e) and 15d–15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a–15(f) and 15d–15(f)) for the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
 
(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.
 
 
Date: August 8, 2012
 /s/ Mazen Kouta  
 
Mazen Kouta
 
President, Treasurer, principal accounting officer
and principal financial officer
 
 EX-32.1 4 fagi_ex321.htm CERTIFICATION fagi_ex321.htm
EXHIBIT 32.1

SECTION 906 CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL FINANCIAL OFFICER OF FIRST AMERICAN GROUP INC.

In connection with the accompanying Quarterly Report on Form 10-Q of First American Group Inc. for the quarter ended June 30, 2012, the undersigned, Mazen Kouta, President and Chief Executive Officer, principal accounting officer and principal financial officer, of First American Group Inc., does hereby certify pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1)
such Quarterly Report on Form 10-Q for the quarter ended June 30, 2012 fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

(2)
the information contained in such Quarterly Report on Form 10-Q for the quarter ended June 30, 2012 fairly presents, in all material respects, the financial condition and results of operations of First American Group Inc.


Date: August 8, 2012
 /s/ Mazen Kouta  
 
Mazen Kouta
 
President, Treasurer, principal accounting officer
and principal financial officer
 
 
 EX-101.INS 5 fagi-20120630.xml XBRL INSTANCE DOCUMENT 0001504678 2011-10-01 2012-06-30 0001504678 2012-08-08 0001504678 2012-06-30 0001504678 2011-09-30 0001504678 2012-04-01 2012-06-30 0001504678 2011-04-01 2011-06-30 0001504678 2010-10-01 2011-06-30 0001504678 2010-03-11 2012-06-30 0001504678 2010-09-30 0001504678 2011-06-30 0001504678 2010-03-10 iso4217:USD xbrli:shares iso4217:USD xbrli:shares FIRST AMERICAN GROUP INC. 0001504678 10-Q 2012-06-30 false --09-30 No No Yes Smaller Reporting Company Q3 2012 2521264 29873 31300 20022 24653 47796 27183 65297 49475 2521 2361 9851 6647 325 325 9526 6322 29873 31300 1650 1000 28223 30300 0.001 0.001 50000000 50000000 2521264 2521264 2521264 2521264 -0.01 0.00 0.00 -0.01 -20613 -8060 -1146 -16375 -47796 20613 8060 1146 16375 47796 5200 1842 246 2275 11565 15413 6218 900 14100 36231 2448376 2519307 2096579 2032193 -20613 -16375 -47796 3204 900 9526 -650 5000 -1650 -18059 -10475 -39920 325 15982 15982 21885 68143 -2077 11410 28223 28223 30300 8224 19634 <p style="margin: 0pt"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The accompanying financial statements have been prepared in accordance with United States generally accepted accounting principles for financial information and in accordance with rules of the Securities and Exchange Commission. They reflect all adjustments which are, in the opinion of the Company&#146;s management, necessary for a fair presentation of the financial position and operating results as of and for the period March 11, 2010 (date of inception) to June 30, 2012. The results of operations for the interim period are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal period, as reported in the Form 10-K, have been omitted.</font></p> <p style="margin: 0pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><font style="font: 10pt Times New Roman, Times, Serif">For the nine months ended June 30, 2012, the Company had a net loss of $20,613 and has had no revenue and limited cash resources. These factors raise substantial doubt about the Company&#146;s ability to continue as a going concern.</font></p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p> <p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><font style="font: 10pt Times New Roman, Times, Serif">As of June 30, 2012, the Company has not emerged from the development stage. In view of these matters, recoverability of any asset amounts shown in the accompanying audited financial statements is dependent upon the Company's ability to begin operations and to achieve a level of profitability. Since inception, the Company has financed its activities principally from the sale of equity securities. The Company intends on financing its future development activities and its working capital needs largely from loans and the sale of public equity securities with some additional funding from other traditional financing sources, including term notes, until such time that funds provided by operations are sufficient to fund working capital requirements.</font></p> <p style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p> <p style="margin: 0pt"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the nine months ended June 30, 2012, the company raised $15,982 through the issuance of 159,814 common shares at $0.10 per share.</p> <p style="margin: 0pt">&#160;</p> <p style="margin: 0pt"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Director of the Company advances $325 to pay expenses on behalf of the Company. Advances bear no interest, are unsecured, and due on demand.</p> <p style="margin: 0pt">&#160;</p> <p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif; background-color: white">The accompanying financial statements have been prepared in accordance with United States generally accepted accounting principles for financial information and in accordance with rules of the Securities and Exchange Commission.&#160;&#160;They reflect all adjustments which are, in the opinion of the Company&#146;s management, necessary for a fair presentation of the financial position and operating results as of and for the period March 11, 2010 (date of inception) to June 30, 2012.&#160;&#160;The results of operations for the interim period are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal period, as reported in the Form 10-K, have been omitted.</font></p> 159814 325 15982 21885 67818 0.1 0.1 EX-101.SCH 6 fagi-20120630.xsd XBRL TAXONOMY EXTENSION SCHEMA 0001 - Document - Document and Entity Information link:presentationLink link:calculationLink link:definitionLink 0002 - Statement - BALANCE SHEETS (unaudited) link:presentationLink link:calculationLink link:definitionLink 0003 - Statement - BALANCE SHEETS (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 0004 - Statement - STATEMENTS OF OPERATIONS (unaudited) link:presentationLink link:calculationLink link:definitionLink 0005 - Statement - STATEMENTS OF CASH FLOWS (unaudited) link:presentationLink link:calculationLink link:definitionLink 0006 - Disclosure - Basis of Presentation link:presentationLink link:calculationLink link:definitionLink 0007 - Disclosure - Going Concern link:presentationLink link:calculationLink link:definitionLink 0008 - Disclosure - Stockholders’ Equity link:presentationLink link:calculationLink link:definitionLink 0009 - Disclosure - Related Party link:presentationLink link:calculationLink link:definitionLink 0010 - Disclosure - Basis of Presentation (Policies) link:presentationLink link:calculationLink link:definitionLink 0011 - Disclosure - Going Concern (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 0012 - Disclosure - Stockholders’ Equity (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 0013 - Disclosure - Related Party (Details Narrative) link:presentationLink link:calculationLink link:definitionLink EX-101.CAL 7 fagi-20120630_cal.xml XBRL TAXONOMY EXTENSION CALCULATION LINKBASE EX-101.DEF 8 fagi-20120630_def.xml XBRL TAXONOMY EXTENSION DEFINITION LINKBASE EX-101.LAB 9 fagi-20120630_lab.xml XBRL TAXONOMY EXTENSION LABEL LINKBASE DirectorMember RelatedPartyTransactionsByRelatedParty [Axis] Document And Entity Information Entity Registrant Name Entity Central Index Key Document Type Document Period End Date Amendment Flag Current Fiscal Year End Date Is Entity a Well-known Seasoned Issuer? Is Entity a Voluntary Filer? Is Entity's Reporting Status Current? Entity Filer Category Entity Public Float Entity Common Stock, Shares Outstanding Document Fiscal Period Focus Document Fiscal Year Focus Statement of Financial Position [Abstract] ASSETS Current assets: Cash and cash equivalents Prepaid expenses Total assets LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Accounts payable and accrued expenses Due to director Total current liabilities Stockholders deficit: Common stock, $0.001 par value; 50,000,000 shares authorized 2,521,264 issued and outstanding Additional paid in capital Deficit accumulated during the development stage Total stockholders equity Total liabilities and stockholders equity Common Stock, par value Common Stock, shares authorized Common Stock, shares issued Common Stock, shares outstanding Income Statement [Abstract] OPERATING EXPENSES Professional fees General and administrative Total Operating Expense NET LOSS Basic And Diluted Net Loss Per Share Basic And Diluted Weighted Average Number of Shares Outstanding Statement of Cash Flows [Abstract] CASH FLOWS FROM OPERATING ACTIVITIES Net loss Adjustments to reconcile net loss to net cash used in operating activities Changes in operating assets and liabilities Prepaid expenses. Accounts payable and accrued liabilities Net cash used in operating activities CASH FLOWS FROM FINANCING ACTIVITY Sale of common stock Due to director. Net cash provided by financing activity Net increase (decrease) in cash and cash equivalents Cash - opening Cash - closing Accounting Policies [Abstract] Note 1 - Basis of Presentation Text Block [Abstract] Note 2 - Going Concern Equity [Abstract] Note 3 - Stockholders’ Equity Related Party Transactions [Abstract] Note 4 - Related Party Basis Of Presentation Policies Basis of Presentation Going Concern Going Concern Details Narrative Going Concern Net Income (Loss) Stockholders Equity Details Narrative Stockholders’ Equity Common stock issued Value Common stock issued Common stock Share Price Related Party Details Narrative Related Party Expense Paid Assets Liabilities, Current Development Stage Enterprise, Deficit Accumulated During Development Stage Stockholders' Equity Attributable to Parent Liabilities and Equity Operating Expenses Net Cash Provided by (Used in) Operating Activities Net Cash Provided by (Used in) Financing Activities Cash and Cash Equivalents, at Carrying Value CommonStockSharePrice Custom Element. EX-101.PRE 10 fagi-20120630_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE XML 11 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; border: 2px solid #2F4497; font-size: 1em; position: absolute; } ..report table.authRefData a { display: block; font-weight: bold; } ..report table.authRefData p { margin-top: 0px; } ..report table.authRefData .hide { background-color: #2F4497; padding: 1px 3px 0px 0px; text-align: right; } ..report table.authRefData .hide a:hover { background-color: #2F4497; } ..report table.authRefData .body { height: 150px; overflow: auto; width: 400px; } ..report table.authRefData table{ font-size: 1em; } /* Report Styles */ ..pl a, .pl a:visited { color: black; text-decoration: none; } /* table */ ..report { background-color: white; border: 2px solid #acf; clear: both; color: black; font: normal 8pt Helvetica, Arial, san-serif; margin-bottom: 2em; } ..report hr { border: 1px solid #acf; } /* Top labels */ ..report th { background-color: #acf; color: black; font-weight: bold; text-align: center; } ..report th.void { background-color: transparent; color: #000000; font: bold 10pt Helvetica, Arial, san-serif; text-align: left; } ..report .pl { text-align: left; vertical-align: top; white-space: normal; width: 200px; word-wrap: break-word; } ..report td.pl a.a { cursor: pointer; display: block; width: 200px; } ..report td.pl div.a { width: 200px; } ..report td.pl a:hover { background-color: #ffc; } /* Header rows... */ ..report tr.rh { background-color: #acf; color: black; font-weight: bold; } /* Calendars... */ ..report .rc { background-color: #f0f0f0; } /* Even rows... */ ..report .re, .report .reu { background-color: #def; } ..report .reu td { border-bottom: 1px solid black; } /* Odd rows... */ ..report .ro, .report .rou { background-color: white; } ..report .rou td { border-bottom: 1px solid black; } ..report .rou table td, .report .reu table td { border-bottom: 0px solid black; } /* styles for footnote marker */ ..report .fn { white-space: nowrap; } /* styles for numeric types */ ..report .num, .report .nump { text-align: right; white-space: nowrap; } ..report .nump { padding-left: 2em; } ..report .nump { padding: 0px 0.4em 0px 2em; } /* styles for text types */ ..report .text { text-align: left; white-space: normal; } ..report .text .big { margin-bottom: 1em; width: 17em; } ..report .text .more { display: none; } ..report .text .note { font-style: italic; font-weight: bold; } ..report .text .small { width: 10em; } ..report sup { font-style: italic; } ..report .outerFootnotes { font-size: 1em; } ZIP 12 0001477932-12-002763-xbrl.zip IDEA: XBRL DOCUMENT begin 644 0001477932-12-002763-xbrl.zip M4$L#!!0````(`'UH"$$]UD#43`\``&IG```1`!P`9F%G:2TR,#$R,#8S,"YX M;6Q55`D``_Z;(E#^FR)0=7@+``$$)0X```0Y`0``Y5QM<]LV$OY^,_"$ M?/_FKW\A\.O5WRH5P7)ERI/MX-YL(F0>#W:K7'Q\>JD`_T4:I/NNK( M?.+N9:@<-I[W6MU>BT[ M)T)`@U#/$:PG*_X5-7_U-%0>[^'?!%0N=.])\]6;4=5>5)59>MU-/,J8[E0PT*:C@X%F-O9[QT;$&&5O8H8*)UXE:5!]TNY)7(P$ M7I]H/O4]L+!:(BJ:-8X4`7L*"'=?GUPI.04!=L6V@&H@(\[MR@)_WHR)@`>S M^=/Y<^YBR8@S10Q+MJ3(Q.`N!N]/WL#\M5M6LWW6>55;;;R`JV7BQ6@^Z$NZ MZRQ`E2I`I_-FT9U$TJ)LK1GXQ:11W.\%O+O4)'F^1"!Y&*MTLY[[^F84873@ MSPO3;>2K@C>+#LPAXI*RE?0"#7!926E+.HJ2[(K5?=%*BCMP'"7%;@T&HODG MK:?0<]6*DS_"?1L[1.FGT?/5J-B_VG\1MR= M+\AOQ$',>NE!S#IF$%M$^A=H@,N1_NCI4&3B+UA)<0?*4U(H>*2AC_>7:VJ9 M,JI#Q=[$J_0>U$F$)47+$"AM@_S["55,;X2(?8ZIM#<&\+O=@./R!QB/==UB MVVM6JJXN`Y6.69)38%>,B&G7.R"W:V75=PLP4GYDA:R%.HRWGMGC/.. MC;D.%%@7;K61V'CN<#]AVV[`U>#N_@/I__3N;G#1OR8_W-U\O"6#ZXOJJ]HF MV>O8%S`_%/4&PF5/[]DL-WAZ#FZ4EH:[E`Z,D@@^S/S\781'/T?RT\VSQ-Z: M:?@NBHFYY:>CZD9I:;@^E+I8X\JCX]PP(^II%B$L"4A+O@B5PL=<.]3[G5%5 MM"^5)/)MD[9N`+\RSWLOY*.X!U.7@KD#K4-PPGEAKV7:`#9(6X?]17JA@+1G M=L4]IO2><"M2,LP[TL,=\Z4*N!A'N]BYT7Y'3[!+VCJJ87,!ZAY+E7]*W4^I M!^W(7#RYD%.?BEF:PI+HK(D0#7EDP%?P+']G?VXL3X(U29OAT,**@>'_L^#F MDC+&4DZG4MP'TOD419Z;,,"8C.]REG!7MO8(>EU3$`KNY--);L!)F\49Y[T=.A]SC`6>Z+US39B(]%^SQW1\AR-K`S>AAP0V3 M@A0Q5%&WF#%K)'M8V6@V[85G[TRI1/Y95KR^(E`6=1P?U9KO5*`)] MR1Z8)WVT4&_?H6BWZMVS!=\-T@\@ MD4=IS6[SK%681,H?FA?`>\]9<+4+\%6I^Z#F,I1&NP!JRJ/%`7_?WG8[+3O3 M4\9R]T/.T^-VNWE6!/DR9!_D'3-SXY:J$OK>J*>L;+/XPXCDBE?[$0%G(2&W MU+=T1H<>@]@&3U3(W!+-HU5/>>8"@"5SS650C72L/82KUBS0)>5$D;#\$'OD M-]D0MXKYX"_?/?E,:':@'=CM5@HP4_3>^'EZ;%M64?P+JB=[CV&G7D^-(8K* M*S[7^%E+XY=39`ELEDEN%>E`4NLJ>Q929F_D,"W-EZX[0`[@ MDELYI7'9O:XO2SE;5O5%696HIBVLWE$EX+%.9N-;JKD#X?>2>V&P,GY;ME]R M^88*.(>4;]@!70+3K,,AN;W8FI1C7BFVM8>Q%HJBE+1M:.1R*FMVRU97#H:@- MKIA@622*&>2*/>XD$5T+\7`-[$ZY,&];`_[`XOIE&&FKG@X;.P!+X%?4?NU. ML_Z<_(K:=CUMVL>G5]3LZ_6TU3\'OV(SPK9;[?T)HD-G6IL]YBM6CM>V6\W5 MC"`-L0^%HC;?KMN=JN995+H+"[;MKE4RAFFHUVO6'OIH#7?'HK2>NO MC(\G\&__`:QYS*[#Z9"IF]'VQ5XN>]VT\&LV.XTS\$2'L#E6C[:;_\:EK-UM M6&=?9H^V3Z=-/;*Z[=99]\OLT?;YN;%'C3J,4CD]2N;9-0L&PI%3=JPUWA)` M8?1#USZ'HA^V`MJ*#B6*47RE'?T[$'G>Q90Q1(VZE=JTVH_'\7I3=,B7@N>7 MUYEB%K3\(O%8O5E^,53*K%]Z\;4+L0R&1KF\BP<(J[D2(#X3[X+& MT>AVZU89O*&)PYBKD<@=&-0,#TWIFU'J+,7LD@V#/:WD2?.>X-[KDP#<4NI^ M?!GP.0;[N/`%ES3UY5W87,#;".-;-_RPQSV/,]`NY@5MSMVLU$&;6P&"0O^@T=K'ZB',R`Z ME;X:[$I:B9RECLX5@2^;>N']&-R0^5*H%S.7C#-!Y5+O@_TI-0-3.^S\:AZ> M*UBE$=SS]-/S$;1R$`0%-C^C`G=/HFZ[\=D()I=F"Z8G;T/-!=/ZDFE'<1_/ MG5)Q&#T[)/4SJT3F9BSXG MR*M"/3Z&'_\3ZH"/9G,T%%A4N&G\8<(,/0I+87.I"O?81E'XH1Z(A'3*Y%9D M0A\8&3(FB(\K)\5FM$A5&1BJ1":$CDBP81!EYQ016$:J[][%9MRL_5=)=#9&5%LY#$G($"+4!<5:?IG*#Q.N#,AT+=3Q$.QTN<"*<0H M\72YFOQ$%="U[5/\?)U%OG7Q7B14!;4R8^W? MD4"2?X6"D89E*M6-$D@B&>K&D%+HN72.%T3XU'"(D?!,I9#!O(,GZ9FAISR`.I4C0/`>;C1&V3[A2Q'LO?4 MCHVT;9UOH+/PYL4=Y?H5#7#HH.C9Y7PL#G2JB[[6!'H"[S!7>4Z&U/F$7Z\3 M;L61GE0]M+&`':YH,`4SE&@6`O0(UB2"B29,0$J_//U.TUX$#`=F%LRI@'BX M9PZSZ.NZ==JV&V:R3Z@V-80$XWM@`D(C/O;XU-BS@V?!86C,%RYUU3"`N0UY MYX@Z@51@LI3#3ZF)0UP9PF*<#F48;')GT<;G#.)J(/K1,:N2@2`/'`"C M(``6!U$;`@B`@D.5^`8M-BD3Q"`5P)LCD5N=FNUWHB?R4J\N08Z M/LXR(!/Z4J2[\(\E4QXR4'8ZUL%,BN:L!,`)AUZ!B7O8.:3IF\-V` MNHBJZZJ*Z&%PP'"]V#"(,QP3LN8JU)#V(@@S-V(-"SU/7J+XG,C&2"Q<\`PB MT0#H!#%&80`>=FDT4K`F7\(8*M4G,VGCJY$"MZ&(!Y;'$D*>I"(R"&R4IN>' M0PBQ,4NR8!CE7EI.06/S2Y)`*'H]:X1*D`-Q5=%%\9Q][*\PP7*\T+0!8XF2 M#8%9P2G!]!`&.H3<)@#K!58T,`"HT&BCA`QG2Z.IT,^-\#8KJ@(&%:NO]5]A M9U1D/?MY,!OFMVVW_DXN8+X.%3\E_V3>`PL@%X$Y!JJLK$YO^(T3\TCI>X$8 MORU"[[X1C@E;::']\ZZ7HCO.)$^TGH?UV"5%(=4E7]NMTVZG#C+`0X\G4=8< M;^WBW+%;W=..W<1F()U$W\XA8,5?6U5(U'W\F!,^JQZ2&RX/_<``U^;I1;Z$3\>G,K&+,$5H8 MQR&;4&^4A,]4TRKI)VV'L+[!E,TLHIB&12$ZIU`8!\K<4^.<74BJ0)[+H!/N M\8R@P%BN;9VLY_[X&0O0)Q_A9Z"#_GP=?RL]]+NZO'S?>-B\8WTT![L]!_M_ MVCA)6=G\?ZM[*9$R%OLIY#/NI;[W+@R_X]OJL@Z?[<\"O M7MZ]53"$)7P\P([1,^7OQZ#@AP%V,4B^:8E_PX__`U!+`P04````"`!]:`A! MJMN_&CL&```X-0``%0`<`&9A9VDM,C`Q,C`V,S!?8V%L+GAM;%54"0`#_ILB M4/Z;(E!U>`L``00E#@``!#D!``#56VUSVC@0_GXS]Q]T=.8F_6!LX-HF-+D. M"9`R0Y-,2'O]EA&V`$UEB4IV(/_^5L9V>?$;%X)]F4P2[%WYV7U6VM5:.?^T M=!EZ(E)1P2]JC;I50X3;PJ%\>E'[.C(ZHZO!H(:4A[F#F>#DHL9%[=/?O_^& MX.O\#\-`?4J8TT9=81L#/A$?T0UV21M=$TXD]H3\B+YAYNLKXOOE_1`^KA[7 M1JUZTT&&46"P;X0[0GZ]'\2#S3QOWC;-Q6)1Y^()+X3\H>JV*#;<2/C2)O%8 M$SRECPWK9^O$X=[;^G("F+O8@SM-J]$TK5/X?FB\;[\[;;]K%'R"ASU?Q4^P MEE;XM5(_9Y3_:.L?8ZP(`A*X:B\5O:BMV;5HU86L]SF"6*NG,&KC%?C/<2,^WET8P03^4!3!1^541W6()#9L0#0;87 MO$3-0V/5$Y%HRM3MY':N5R2@*M>-V5JOB?$*JUF?B<5>$'>4#L^XHO"<.TD4 M/+'05,E0.32Z:P'IZDI`8,E<6$FRA^=3V#]F@CF0Z'H_?5@F\LE,TS@TMGO" M(&X'I[(/I&7IOOZD;@O MZN(CO&:D[HNZB&X67DA(ML^"D!K"YPT-LO2@&B5.-(X&>[#"`R[KT:!0A$(3 M11KK?T(ACE;J:$/_"`8D%QQBA$Y]CWZ%` MR]NHB(O0,F%O(&2ZBA1RD^408%`J3K`:!_6BKXPIQG,S*-0)\U1T)8@'PVJ$ M9>.;\/)C1ZDU\`R/"0N>]]CO7`^BFV9Y^'0J3T&WNK6-;8WICK21D#!382=G M6=$H6-H;#._6VZ&$J7QW%4T&L.1&^A,IW%T7A>X0V_#6W03CUM""T.G,`T2E MNA62Q!Q3I[><$Z[(E2]UZ9GBYQ398HYO'M_QF;95CHDAQ6/*J`=9.IN&),$2 M<7=L6_A<[UJ>\9@16,3ABO2)4]B@O48H>9JG&[4>>?_!)Y6+QZY/'L1:O9!+ M8Y9"R6M$,=;R+:X<2>G[HRURD@3+S.;"=04/0`6=P+3,OB-6\O3/V(^*+-@5 M#9^.`W4G6(S9'23*`;_"<^K]ZCEMK]-ITB7/[F*DY-A:.6ZZY(DP,==[!M@\ M3`GL;8B<2ZI(ETQ@,^]!2O%=/UBMNKZ$/?2V1MHZ?8"!BS'>*I?QPWDP(3B, MRE2+4%T43@/Y:M6IKS+M6N?YI455><5(81/S^J!I)IZ;25V/(W=$DM]GQ.V1 M5DY[9$/][5$:.CFO.6+H?VU!'SUT'GI?>C<`^[:/;N]Z]YV'P>U-57H\H2E\ M&FZ)T]H]"7*EMBC$A"@5I.X^206]*U;R4I;J[1;)QE2M'5L<6F-[*.B[E M5'FKKG%H7`HIN5HEK\6%."IH>N4HT[%%O:%065,F$BAYLNQB76<@G:;LPJRL M])?]#CI.'^\RT\=59_09]8>W_U0E?=P03QL#5#U1\,KE\U=%8",5D].Q858$ M=4U*O.TS0(GS!F`..'!),J;.EDS)LV=_9M9G5Z*]E5O-`*(D6._=5K\'?+._ MGT)4OEK)*>AEW!7URO^`SB)-\\(D%QNLY#;&H:G?QX.5"X@49_0IAYWD"[)+ MX@#E5F4V(8[J0RC&5<>+_7!X>HLIE0OB2ZYZ2U MD)B@3;TCM)H2SUW&0#]L`PW$42Q_E%Y8:NLQAGFZ#7-=Z<\WI\W&AX]HN\/\ MBI@3#VC&:,^VT8;B*)0_RHFQ_".:$=Z&52A:T4DTPG%ZI(6.;<8V-#(#&9V$ M(Z!XB&,U>@N?XHQ-:18/]M+L*G3.,[:HE3DATHT(UWC]0_]'"ESY%U!+`P04 M````"`!]:`A!PHUZ)^T#``"X&```%0`<`&9A9VDM,C`Q,C`V,S!?9&5F+GAM M;%54"0`#_ILB4/Z;(E!U>`L``00E#@``!#D!``#%F%%OVCH4Q]\GW>_@9=+4 M/80D,+J6ECM12C`LQ^$1T)^'W:MLZG6LX;GS>?S"A>/>"[D@ZJ$HIB[D4AD M2*RO";ZG_P;^K]I)Q/6'RF("S-=8PY6J'U0]_PS>X^"T43]KU(."$336B;(1 M_(6_?#W)+QGE#PWS<8<509`$KAH+19O.RKCFM8J0]U[5]P/OY[?>*)R2&+N4 MFV2$Q,E4QDN>+C@_/_?2JYGI"\O%G619C)J7X5C/<#725K!J7/>>+JZ:TBVN M5Z`5;:AT)#T18IV6W4XBM-'"'+F9F6M.N4'5K065A8J<+$_I9$O!R)!,D/F& M0K)1)U0"6TPD#3&_ER*901G%GC'S(*M)3+AN\:C#-=6_38IEG&+#4%*_4TDF M3<>4D&NJQ3^M^2;XNR):_7L&"TK1>,9@:KS_S7N%F9GET900K78!YAJ72G2+ M)4S(E&@P9'OAY2H/S6K6+#$I4X/)8&8V+TC5SFG;9'J*Q;P6A(28&];J>TS$J[)AI3IOI8FNWAD>Q3 M>9NTY5?BOM3%/919J?M2%]%NX\4RS)#SC%>#;WB*R1ZFS.-+/66:@@L9)G?$ MC2CLVRK=$)>!5N?$>J%<>V#J+6V\7`?E<]M@;B1B3/>$?JD^`G$:R8U)?$?D MGKCKTO)9,6/[$::"\KFXT*U]T3+-46N23'#"]'\NRDR^S@RG*:?FCM*#PS5N MLM#0MY(H(S<.#]9WP&GC#5I*:$E1IEC]"2T[>I*C-7WY_/FMA06N`J5])H7? M5ZU>J]_NH-'73F<\0B<)QTE$85/^<'38_$;#DM=VD*_)CT*_H_VPY!^?D8_& MK7'G6ZGYYRI.;+VQZB&CO_N MK!I\ND"9N'SDW,['PIX_AUV:HZ7]JU3HB]8GPPW\0I4*^]S2PU'66*%NR`XA MV%K$Z&3I`5D71]KF"O=&=B35XH7^6L,JU#S9`=6V+H;-8[A,_PBV?Y?#F3]0 M2P,$%`````@`?6@(0VY%13Q_)92MI.YR9#D9#,"T6J`.G8]^L/`%_,-Y"@ M7H!-IDULNO?T'LS]N_]7KHTL6>O7P_]X-[Z&I`O]-`.U(J;!A&Q<5;6PEJZGX_[?YX^<_SP^>'# M@F$>6B&[<](_/CGJ_\C^FQV_.GOYX]G+8\4GA%88T>P)_8=^\B=6?^NY_IA8]KQD_JKM8>!R6N MW1&\J`?C$7+$]8]\O&2-[?`'O>8/.G[%'_1=$6%4WML*_Q9F_\24__ MFV;="-[L3>E!W:A7(\; MRX#4OA%1Y,*BR%-K_3XE5[_.+&.WR67/P]=@FU6]@>\ MFN/L":)Z[PYD0D=EO%Q\0%+0%K%;:IY('-D!ZQ;68<^+WW&LOB#!2O[LY+T$ M,HG/WCPK*7Y[[&$2R`4Q@JGH[3LU7AYWXTM+8*T\)L9=)NSW/DX/_E44>GOT M5)`Y2MQB3]A(9AP?9\3RJ67SGIJ>/^;O#!Y<*JEYEP)T4JE[Q?(T4]<&0\'. MD,OT5"L`_<&+^,^V[.7>M>!D_]5I7S#R9,70V1PM+AA7B>6-F:?W\`M^E%:N(J>7&!*816:4A`!1HQZ9A!N),!+2 MB(F;8$=JQV:LV)IJ%6_KXD(=J)0"^7L@6KX&D+2SX#(F6SF+@?``8$-=2G*Z MV[T69ID`!2%03*A#)J5$+,Q<"$=$94VP8\"`.!S,I6<06CQB%V5G[%GO>+'WSUI]BB@8^=,:51)?2F(*_7G6R!770K)<(@ M2*2"L,RD,4T'IA;BFKTO7!6ENBA6_LDN`A*Z_C">>Y<,OB;CF,6PCZ-)0ME86 M$'L:`4I)]#U%F4:R6@`E)1EDDV#S!>M'EP&11T!*4GJY4PNQ2)F""""FU.&2 M1#Z$*$IES1'B)II[KGWI!58Y&"^1T4N&&GA%*N0$`!&ABDI"@U@0"4F#?4RP M6@7^-`SL+],[B[V.212*%6',=LG-8J.2YOY&H0*E7J=!`Q"1%&#*0JM"$PG5 M%RA61CEMDS&X>&`7AWTNV;4Z=Z9!5G6H5)<"0J!96929B.AW-II"HD,0'E!A1D=5/#`G< M*C]*@L!H4H].-BEA"9TS&+2YL.B=I&[Q+9VDR(/)7K4"H+A2Q.Z M,H$2681C82"\B8UPNM;1_F-N4TO"%)BXLM/4F7`*.UKUQK[GK, MW\5TX#LB^G,7>`XF=,0,6OC8XENHJ^MD3-=*Y3FEJ@O&XG0$7*;DU7AP/KX: MS\:C*1I<#]%T-KGXY>?)U7!T._T>C?[]<3S['1Q5U1S?)@5#=%1P@>72$"G7 MS1GVGA2!>,0#VPXBYK/=6(_6W,/L"V)72(2=:AUE!K]+"5K[S>Y5*W2NZNI@ MB-D=^2$F:^)2 M/(SM*QM@1*M(N(K#B+!OH*PA\S%W4+!6)W]G+Z(P&-BZ5#V\K\W^M:=VE8TQ M8G4^>$WUD2,*0.$=9MU]5@K/YK?]1S6N$-0B1XJL?A-"\ MPXB%/`S:M`7!-XR=PYJVV&2Z`A;=%-'6DR\W\A5^)%@RYCSK&XM,B%AGY@@G M^P83L;2ZW2>7:QH:X;1513+HD:F!\3_5L4J&1LF2^6Q,!(Z$\6+^038L:W\1 M50U#I)-!EY"M+`Z19!*,S>2J#*V!DDQLD%8F6"IME%Q%R(W$BD7ADJJ`3XE0 M<5@&*)GDN\K45(S22K*C3$4>+L':=Y/5L@Q)Z%:8>CH#L[+@AP0)3*D+9:HE6O-:LH`>#*[\+B1`57F0S7HQFZFDR!>#`CB_B,DC2- MGIY;U+6911RZ7A1*@T.M6CIYHEB%/'E:5,#T4&HXRPP34B)Q?R*'KG&(."5Y MNH\X7SH4H`?P5N\L[]N_@GIF^);Z.^($JDT5;Q&B[HK2='K%E9;,#)38L MQSA+=P"^G;II@2@I$<5%\BP0^\U[M).\)'S;\:47?&T+,S2K&,I#(@4OR3]2 MD3?.T`X@&_.-B-WC0@M<0(N9=HZ.N1WWKH.=\\>/%#MC/W,V!S8;FL23^,T4 MW*0@G<3"?L/IC^CRZO)KU-T>3OY@)ZB:X.+V?B3V%X* MAMQQ1+EA>%*2T4S)*KP2VYX$(!&I@JHR2F$>H\=NP^#!P/EO1$-NC2G?N\6; MQO5PH1ZS8#=F<#^/TKOJ:B#V%+Z0/LFB2E3T(QL?*WA#!%E\2'?^;>R?)=H'V*5SE`C3/ZG:L M6&FB5U$;S$?0&7+%T[ACO_&5*P6^BHPJ(GX.;G]DM<;%'$'*+ZJL9I:G]95H M9F=1!S`G:X&VI6\ZA,HWE:P(RJ]&K3"SW.Q2X6;&JI0$F,<=X'=*A`'.R*H/ M9+<>"4,-46P7FH`UX]49=]U8\QOQ;25U3?(1;Q]M:RP(`)45*JI`Z892P-CG MC:&W1=LNQ]>#ZXM')(K,$W!!P2U(K(,,A=:.[M=6&VIUNUXU^$YZA'+?4,UPG1:#Y M(UJDZJEW"&4G,0/*!FW\G]%3?O'X@)WR:$_RPKH5H3O_>]?*E?/$J^J#L;$; M@*YCL)N(HF=.(OP\3H4#.B5]?>4'[(LFY)%]?8V9OM1TS1-84IUVYI84M5)V M+0@X#5D7WV1]NP"O/2ZAQP?B?LNRJF^WR4X,--K(;\POU`VXI-%L+Z!@UL(E MD4F&YR;P7%MA_KU!P4!"Y@;@-?F7:Z3!=&:M$"5!9>YHI1K@5K^=1XSJF-(A MIC9QU^(<,=_AJTC94.B&O4+V_5C\Z@P_A.=>-0BR34$ZZ;AY1?,T[5X*&/IN M#+WBD04A1L?,3@I='I[):\.@=5:'%F-9(Z>3E%*8>7!D$H!9*U%.F$6Z7W` M.]L+_N8($$NDE"3<9&+P]F3@0!.`*R7]CH7`F9UJ,D#.874;U$'?;)K0EFHU M9P^5*(-A8%?$M7;KE-FM?$'_^.['D^-_OD$C0#D>\W,B,V+YE`>.`[]M*-JN MII.EI MZ^FZ5"/KZE24C'_^79$VD@@ERBC3UD`K51H9IHT23>#2H@L-#)EXY?1D>LUW MRYK1,JBZ]4I)$M]G7/#YOA:G5V)/7>QU%VU]R]D[5^EIG;NRJG$N;8:W\3#+ M),B]83*[Y9%0MGB'^P%:YX=@?F42SSR0TS6Q.4[=]G7Z?*)YGC,@9UA M1%Q_6=:H-4M;EPJH87=8F4J:B2=!)"314^$O4%(\RI6/X@>@BJ(A^J@=[%YS M.#JV0^E;K&K]0?9PVDH9:H/% M%3D%VD/:>VRD#<_V@M,, M?8SS$#[/'=GV5!:L]MU]!B'P[=L$NF/[9D69;]\])[LX!=.JW?#6YKC@'9SX M(5?`"V3QIH[+:)]3@QAE-__E*8"K#Z^7I$V\>=.GL3F!K:WMV+.B5;K$N:X- MMZM$I8TC&@8K-/+$@5AUN0+SEZ[83^QR>HG]-;`L``00E#@``!#D!``#M76UOVS@2_G[`_0=M"ARZ'QS;R?8E M:7L+)[&[QJ9Q$*?MWJ=`EFB;5YGTDE)>]M?O4+95V19%TI9*YG!%T:3V##4S M#X><&;[H_:^/L\B[1XQC2CX!0T:?3*F[[PK?X9.O8^((.;'E+WS MOOA1(CZA?YS=7,)_%X\[]8X/CT*OT=!H[`LB(66?;_I98],XGI\VFP\/#X>$ MWOL/E'WCAP'5:VY($Q:@K*VQ/\%W[=:?QR]#$O]\^#@&F2_\&+XY:K6/FJVW M\/>V_?KTU=O35VW-)\1^G/#L":W'UO+/@OU]A,FW4_'/R.?(`Q`(/WWD^,-! M3J^'XT/*)LVC5JO=_./3Y3"8HIG?P$2`$:"#%9=HI8BO?7)RTDR_79%N43Z. M6+1ZQG%S)4[6,GR+2^ASDG!\RE/Q+FG@QVE?4C[&DU*(_S569`WQ4:-]U#AN M'S[R\&!E_-2"C$;H!HT]\1-Z1_;4,68@VPPQ'/ADPF@RA[XQ:PJR)D"5S!") M.R3LDAC'3P(W-DO%!E72=J<,C3\\I[YD;#R<(I0S%4"%A+7*M&US\`@4Q0#860D7B%GU;(*1T0",CX8#^9B M1`*HE&8LYZI3QG.?3WL1?3`2<8NI>L0YAN=<,\3AB5JN4L)2M70?*4Q7YQ0Z M%E.*541;/9XT^#:E40@37??/!(8)-9@RCJIENT$1])L0?$\M51'M#^A9US3" M`48:8YV2M=H%B'T?\RF=B>+A')CU/QEM_3S256K^%.GNJJ=0ZO&7RSG-] MZA(^6&-!CS&$HRA<-22DK2SR@(]%:Q`I0J3IK3CROT(D[BW8O3S_4OZ5!A$- MUH2.1&!&F.44#"KM[4W!7U$4_4[H`QDBGU."PC[G M"6*E4[&41Q.;UTYAHV4'>P!]H5$")F1//1Q!OE4*S!:M)B!O'`1$HK?%8'7A MPS=H3ED,:?NBG%\>LTI8-&%YZR`LY5:PAT[:2\YA2)U05IY(;%!J8G'B(!:% M.MN#X#H913CH1=2750(*Z+2S.`?M7Z"PQ>&)SF:4I*6YX104YX,D3I=HP4G+ M!ZE21EU\G$RS-4QB,PME!K"/B@C2]3')4>LB MXF:"+E&^`(_WS2WU+N&#'U`R+U[/SFKD1U[#RQ9"X?>SSF7GZKSK#7_K=F^' MWLN$^$F(8Q3^O%-]/-^UQCX?I2@EO#'Q_?FB?Z$HYJM/-CO:\N.[3,#!N(<) MJ(/!#RC'&N5T/=:]W69WW3J<`S`*+3:);!;53L+]'0#1#$'@Q9@2O]RFHQO=R`=%-6EPQ[S=#7B[TDDJ3BA+3V(]2 M2JN(7&)_A".8OA"'.'![MX9B.M!GMUJ+WW76-K6.&UZ6DUIO4B]CL%JG-[9_ M,79.3_R=(*`)$=M9G_Q1A$!/^(0E,(QL*2`;.$U:L%KFU\"$[JB72Y!>).B6 MYO:0*1$L8["Z`&`&F%IO-_#1]JP]'*B>10`S/+3\Y%F&+<:!2@6A24WK"OO, M<<\E(LE5U],33;)$=XO,[I*"&1@R)=V`H!.&:;@+@2\DB7UR[L]Q_/W8HPLTQ@&.(>9)9DDZIUXD M#)/))H*Q8RU]C_OYA9>Y0+]AZP M5.`PC06O$4NWE:@#7SGGN;*3J$]`090(KP@TIM45_6H)! M)LM%?M7.J1)ZF]&$`HB\[R@U=F.@NV9TC#A/BTT]A&1;'+;)K`8(:N/2,ME= M`F!Q75@DU@C#&2;IT75Q6\-2,PD>2BZKH8$1/)H&<`.M+KZC$#OXZM$6]QW%,#X<(&C))9F M24HNJQNY#`#55'_?`5%R!\[&T[XB/)G"S\X]C`D3=)7,1H@-QKI)TE29/YYWA;U[O0IE_QF2ND7;`M8+(Z,5R@6 M`L&0?X\!X;.GSQR%?9)-V)T`(J?%.D.YAKLTY$@95PIBWBUW-Y0;<2;(OQB$ M2H*5#1JK"=D>]J92C5P"I!/^-^%Q.CB*G8(!)0&.T)K`M[0:WZSG4583PFJZ M1YT8N-'+0!&&?+'Q8_$S)_IR#Y"Z]J?=@-6$M)H>86XO5W%>/P.EC>XFF^VD MU12-4BR+;>(J@CJ;_K5QU6O,=D9;*=HF]G.C#^B/87M'X?83XCVP-K?3+K[NGZ>5-F3UH%1%B9J&I6JJ?PW]"('LWU>^936";3JK!Y[V,"0MUT"Q`*>0]4OX'@X&E9K5J_]GPD/R6ORV[UK%0U4)K:R@V$]77?>\2T?7ZJ M&IC-#?;<)U>A+D2'XH?8/GT/0Y8(&],+MC8#%=E>+:,F;)_E,IM1=S&/&[Y? M+'D'^C=C3]"52T_@Z?':/@56!902@^SLUO.T:X!L+';5N2OL`W=']D^'U=`+ MA%J5](,NV3P&9O,@B?Q56MERY&OQCAC,@XCRA"%QA$1P>73LK?%9OR<#D%J] MI4FU`%#"8-$USQ*.">+\`O&`X7GJ+"0LP.@6`#^+Y*G3+@W97'Q4`[BV(V!G M,SFU&:#P?7&9T[W9=+J4W%O1V^NDF5$5/E9`9_7,)`SLH7C'6&93E1.5L]AT M%RD$ZT'O4?O/.6S);W%ZG<^V(ZJJ1'[J! M9]/R5S1&^IYBP&_3;78Y,ZXPA%,.5/A2SCM];Z\V+?,)QS` M$8>*%/ZC9K/H43+A]'W*J`6;7J4+7][/=C"/4YZF\W[8E>.U6UKID_=RU<)N M6SE+-AM+)%7XEQ:GS61I6SYQ]0.>$#P6D,7;284R;=JK29M.:`#SYM[J?6WH M1F735GQ?3T5Z1S@-0WZSXM4]8B/*D3.E*ZV77F>#<+LTG?9>+EOPLB8J'87+ M9%4,PWJL5:[/YY]H()P;V]A-++UV1K)$:3=&N#J.UM4S>I7:4O='5'-D550)``/^FR)0_ILB4'5X"P`!!"4.```$.0$``.U:;7/:.!#^ M?#=S_T'GF[EI/QACN*0)A78H(2DS-&0"??G6$;8,FMH2E>6$_OM;^0UC;,?0 M="YSA,DD1OOL:O=9:25+Z;Y=>RZZ(\*GG/4TL]'4$&$6MRE;]+2/4[T_'8Q& M&GK[YH_?$7RZ?^HZNJ3$M3OH@EOZB#G\-;K&'NF@*\*(P)*+U^@3=@/5PK^\ MNQW#U\A^![4;+1OI>@UCGPBSN?AX.TJ-+:5<=0SC_OZ^P?@=ON?BF]^P>#US M4QX(BZ2V'+R@7\WF]_8+F\F7C;4#/E]@"9)6TVP9S3/XF9FGG9.SSHE9LP>) M9>"G/337S?@3J7=]:TD\C(!NYO>T3##W[087"Z/5;)K&EP_C:8C3(F!G[5+V MK0ANGI^?&Z$T@>X@UW/A)J;;AA+/L4]2RR"E%7C*?(F9M86W9:J0!9\8D7`+ M2@NAIQ&4)E";Y'`^L1H+?F>`P%"YT)NFWC83>.#K"XQ7J8J#_7EH.A84J##. M6.`5!VI+8<@?*V(`2`<4$=1*]1Y6VE8`%U2S7^A<*"GP[K)_-=HH4`&K&!\>Z%6\[2M9J9+/,+D)1?>!7%PX$(^O@?8I0XEMH8D%@LBU7#T5]@B MM>TFHQLSQF$4PTR-6U3;:D5AE$/#;UTUA#J"NV0&T2#U`//SH5X4S(#)$BC/ M^\P>,DGE#S5SA!?VI2%J][1*A.H=?`G[MXE#&0V=A,D%DQ,EJME'S&P4V4$9 M0UTC;R)C./")/6%OPN>5(#Z8"97&T!`KQI`2)0N[5N#NI[-QI5`E;D@X_\DL MO,.NFM'3)2'2CVC?;BKGN07DJ@I'8J+?]A$P'-A4$OOE M,\<;0F^P@`B71`+0+2!\6U[.?OL!]K?L''L&4J+\B3-9J1T)]!L/]Q)9.?/_ MY)B?SOJSX8?A-;`^N423F^%M?S::7#_/@&+^!]A?7KK\OH#^C:B<_9-*]@?] MZ7MT.9Y\?F8_6W]\"NS>9()+"L^NH)SY4[684M]RN1\(HDJ.4D?<05D#1\[U M%8>WI`&'X:SVWW^=M5I:5>N%/_O3*A? MZMCUEC@H/*[MJ*/`GN93;^6JP]6P;2F(T]/4J;2>G,I]A=`::\]-(,ITQ7%M MF,$\&W''B0DLK!TK.\?)8(3#F[&$U2-[9ARY3J52WUIK5#^PIAF/$;*+Y_N& M#"K$_86QCI7]1PT21M^^0>8&["\*=;#IY5$#AJFS;\#;L^T7Q7N1=I(--S[W M-C8'W_'W_.%X%P+G0B*V<]Y>=9D270.-N16:JE!1W_1$3U=-NMG2VV9C[=L; M3_=Q8D/#?DXD>@5]U.!VJY0!O:MR%U1DI6\B*^2`LW->H*[FO5 M]5-_[DN!+:F%7E=?56VP.'[J:5($,.<8=6&M4G4G^A[>OW:@1%%NS\)*:@`L``00E#@``!#D!``!02P$"'@,4````"`!]:`A!JMN_&CL&```X M-0``%0`8```````!````I(&7#P``9F%G:2TR,#$R,#8S,%]C86PN>&UL550% M``/^FR)0=7@+``$$)0X```0Y`0``4$L!`AX#%`````@`?6@(0<*->B?M`P`` MN!@``!4`&````````0```*2!(18``&9A9VDM,C`Q,C`V,S!?9&5F+GAM;%54 M!0`#_ILB4'5X"P`!!"4.```$.0$``%!+`0(>`Q0````(`'UH"$'+!A69:!$` M`+#>```5`!@```````$```"D@5T:``!F86=I+3(P,3(P-C,P7VQA8BYX;6Q5 M5`4``_Z;(E!U>`L``00E#@``!#D!``!02P$"'@,4````"`!]:`A!_4F[ON0+ M``#ME@``%0`8```````!````I($4+```9F%G:2TR,#$R,#8S,%]P&UL M550%``/^FR)0=7@+``$$)0X```0Y`0``4$L!`AX#%`````@`?6@(07Y;W9F_ M!0``JR8``!$`&````````0```*2!1S@``&9A9VDM,C`Q,C`V,S`N>'-D550% K``/^FR)0=7@+``$$)0X```0Y`0``4$L%!@`````&``8`&@(``%$^```````` ` end XML 13 R9.htm IDEA: XBRL DOCUMENT v2.4.0.6
Related Party
 9 Months Ended
Jun. 30, 2012
Related Party Transactions [Abstract]  
Note 4 - Related Party

The Director of the Company advances $325 to pay expenses on behalf of the Company. Advances bear no interest, are unsecured, and due on demand.

 
EXCEL 14 Financial_Report.xls IDEA: XBRL DOCUMENT begin 644 Financial_Report.xls M[[N_34E-12U697)S:6]N.B`Q+C`-"E@M1&]C=6UE;G0M5'EP93H@5V]R:V)O M;VL-"D-O;G1E;G0M5'EP93H@;75L=&EP87)T+W)E;&%T960[(&)O=6YD87)Y M/2(M+2TM/5].97AT4&%R=%\R,3EB.31C-E\X.#5B7S1F9&9?.&0U-U\T,S9B M-V,Q.3%B-F(B#0H-"E1H:7,@9&]C=6UE;G0@:7,@82!3:6YG;&4@1FEL92!7 M96(@4&%G92P@86QS;R!K;F]W;B!A'!L;W)E&UL;G,Z=CTS1")U&UL;G,Z;STS1")U&UL/@T*(#QX.D5X8V5L5V]R:V)O;VL^#0H@(#QX M.D5X8V5L5V]R:W-H965T5]);F9O#I%>&-E;%=O#I% M>&-E;%=O#I.86UE/@T* M("`@(#QX.E=O#I% M>&-E;%=O#I.86UE/E-4051%345.5%-?3T9?3U!% M4D%424].4U]U;F%U9#PO>#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/E-4051%345.5%-?3T9?0T%32%]&3$]74U]U;F%U9#PO>#I.86UE M/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/D)A#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE M/D=O:6YG7T-O;F-E#I7;W)K#I%>&-E;%=O3PO>#I.86UE/@T* M("`@(#QX.E=O#I% M>&-E;%=O#I.86UE/D)A#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/D=O:6YG7T-O;F-E#I.86UE M/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/E-T;V-K:&]L9&5R#I%>&-E;%=O#I.86UE/E)E;&%T961?4&%R='E?1&5T86EL#I. M86UE/@T*("`@(#QX.E=O6QE#I!8W1I=F53:&5E=#X-"B`@/'@Z4')O=&5C=%-T#I0#I0#I0&UL/CPA6V5N9&EF72TM/@T*/"]H96%D/@T*("`\8F]D>3X-"B`@(#QP M/E1H:7,@<&%G92!S:&]U;&0@8F4@;W!E;F5D('=I=&@@36EC'1087)T7S(Q.6(Y-&,V7S@X-6)?-&9D9E\X9#4W7S0S-F(W M8S$Y,6(V8@T*0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO+R]#.B\R,3EB.31C M-E\X.#5B7S1F9&9?.&0U-U\T,S9B-V,Q.3%B-F(O5V]R:W-H965T'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA2!296=I2!#96YT3PO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^,#`P,34P-#8W.#QS<&%N/CPO'0^,3`M43QS<&%N/CPO M'0^ M+2TP.2TS,#QS<&%N/CPO'0^3F\\2=S(%)E<&]R=&EN9R!3=&%T=7,@0W5R M'0^/'-P86X^/"]S<&%N/CPO M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^43,\'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R M/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM M/5].97AT4&%R=%\R,3EB.31C-E\X.#5B7S1F9&9?.&0U-U\T,S9B-V,Q.3%B M-F(-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,C$Y8CDT8S9?.#@U M8E\T9F1F7SAD-3=?-#,V8C=C,3DQ8C9B+U=O'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@ M/'1R(&-L87-S/3-$3X- M"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\R,3EB.31C-E\X.#5B7S1F M9&9?.&0U-U\T,S9B-V,Q.3%B-F(-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z M+R\O0SHO,C$Y8CDT8S9?.#@U8E\T9F1F7SAD-3=?-#,V8C=C,3DQ8C9B+U=O M'0O:'1M M;#L@8VAA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT M9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R M/@T*("`@("`@/'1R(&-L87-S/3-$7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S M+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE M<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R M(&-L87-S/3-$'0O:F%V M87-C3X-"B`@("`\=&%B M;&4@8VQA6%B;&4@86YD(&%C M8W)U960@;&EA8FEL:71I97,\+W1D/@T*("`@("`@("`\=&0@8VQA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT M9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT M9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R M/@T*("`@("`@/'1R(&-L87-S/3-$2!F:6YA;F-I;F<@86-T:79I='D\+W1D/@T*("`@("`@("`\=&0@ M8VQA'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA'0^/'`@6EN9R!F:6YA;F-I86P@&-H86YG M92!#;VUM:7-S:6]N+B!4:&5Y(')E9FQE8W0@86QL(&%D:G5S=&UE;G1S#0IW M:&EC:"!A6QE/3-$)VUA7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T* M#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O M;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA6QE/3-$ M)V9O;G0Z(#$P<'0O;F]R;6%L(%1I;65S($YE=R!2;VUA;BP@5&EM97,L(%-E M'0M86QI9VXZ(&IU2!H860@82!N M970@;&]S3L@8F%C:V=R;W5N9"UC;VQO6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O M;6%N+"!4:6UE2!H87,@;F]T(&5M97)G960@9G)O;2!T:&4@9&5V96QO<&UE;G0@ M2=S(&%B:6QI='D@=&\@8F5G:6X@;W!E0T*2<^/&9O;G0@'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA3QB2!;06)S=')A8W1=/"]S M=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\6QE/3-$)VUA6QE/3-$)V9O;G0Z(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE M2<^1'5R M:6YG('1H92!N:6YE(&UO;G1H7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X- M"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP M92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA2!4'0^/'-P86X^/"]S<&%N/CPO M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0M86QI9VXZ(&IU2!A9'9A;F-E2!E>'!E;G-E7!E.B!T97AT M+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^ M#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT M/3-$)W1E>'0O:'1M;#L@8VAA'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$6QE/3-$)V9O;G0Z(#$P<'0O,3$U)2!4:6UE2<^/&9O;G0@2!R969L96-T(&%L;`T*861J=7-T;65N=',@ M=VAI8V@@87)E+"!I;B!T:&4@;W!I;FEO;B!O9B!T:&4@0V]M<&%N>28C,30V M.W,@;6%N86=E;65N="P@;F5C97-S87)Y(&9O6QE/3-$)V9O;G0Z(#$P<'0O;F]R;6%L(%1I;65S($YE M=R!2;VUA;BP@5&EM97,L(%-E'0M86QI9VXZ M(&IU2!H860@82!N970@;&]S3L@ M8F%C:V=R;W5N9"UC;VQO6QE/3-$)V9O;G0Z M(#$P<'0@5&EM97,@3F5W(%)O;6%N+"!4:6UE2!H87,@;F]T(&5M97)G960@9G)O M;2!T:&4@9&5V96QO<&UE;G0@2=S(&%B:6QI M='D@=&\@8F5G:6X@;W!E0T*2<^/&9O;G0@'0O:F%V87-C3X- M"B`@("`\=&%B;&4@8VQA3X-"CPO:'1M;#X-"@T*+2TM M+2TM/5].97AT4&%R=%\R,3EB.31C-E\X.#5B7S1F9&9?.&0U-U\T,S9B-V,Q M.3%B-F(-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,C$Y8CDT8S9? M.#@U8E\T9F1F7SAD-3=?-#,V8C=C,3DQ8C9B+U=O'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R M2`H1&5T86EL7!E.B!T M97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE M860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT M96YT/3-$)W1E>'0O:'1M;#L@8VAA7!E M.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\>&UL('AM;&YS M.F\],T0B=7)N.G-C:&5M87,M;6EC XML 15 R8.htm IDEA: XBRL DOCUMENT v2.4.0.6
Stockholders’ Equity
 9 Months Ended
Jun. 30, 2012
Equity [Abstract]  
Note 3 - Stockholders’ Equity

During the nine months ended June 30, 2012, the company raised $15,982 through the issuance of 159,814 common shares at $0.10 per share.

 
XML 16 R2.htm IDEA: XBRL DOCUMENT v2.4.0.6
BALANCE SHEETS (unaudited) (USD $)
Jun. 30, 2012
Sep. 30, 2011
Current assets:    
Cash and cash equivalents $ 28,223 $ 30,300
Prepaid expenses 1,650 1,000
Total assets 29,873 31,300
Current liabilities:    
Accounts payable and accrued expenses 9,526 6,322
Due to director 325 325
Total current liabilities 9,851 6,647
Stockholders deficit:    
Common stock, $0.001 par value; 50,000,000 shares authorized 2,521,264 issued and outstanding 2,521 2,361
Additional paid in capital 65,297 49,475
Deficit accumulated during the development stage (47,796) (27,183)
Total stockholders equity 20,022 24,653
Total liabilities and stockholders equity $ 29,873 $ 31,300
XML 17 R6.htm IDEA: XBRL DOCUMENT v2.4.0.6
Basis of Presentation
 9 Months Ended
Jun. 30, 2012
Accounting Policies [Abstract]  
Note 1 - Basis of Presentation

The accompanying financial statements have been prepared in accordance with United States generally accepted accounting principles for financial information and in accordance with rules of the Securities and Exchange Commission. They reflect all adjustments which are, in the opinion of the Company’s management, necessary for a fair presentation of the financial position and operating results as of and for the period March 11, 2010 (date of inception) to June 30, 2012. The results of operations for the interim period are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal period, as reported in the Form 10-K, have been omitted.

 
XML 18 Show.js IDEA: XBRL DOCUMENT /** * Rivet Software Inc. * * @copyright Copyright (c) 2006-2011 Rivet Software, Inc. All rights reserved. * Version 2.1.0.1 * */ var moreDialog = null; var Show = { Default:'raw', more:function( obj ){ var bClosed = false; if( moreDialog != null ) { try { bClosed = moreDialog.closed; } catch(e) { //Per article at http://support.microsoft.com/kb/244375 there is a problem with the WebBrowser control // that somtimes causes it to throw when checking the closed property on a child window that has been //closed. So if the exception occurs we assume the window is closed and move on from there. bClosed = true; } if( !bClosed ){ moreDialog.close(); } } obj = obj.parentNode.getElementsByTagName( 'pre' )[0]; var hasHtmlTag = false; var objHtml = ''; var raw = ''; //Check for raw HTML var nodes = obj.getElementsByTagName( '*' ); if( nodes.length ){ objHtml = obj.innerHTML; }else{ if( obj.innerText ){ raw = obj.innerText; }else{ raw = obj.textContent; } var matches = raw.match( /<\/?[a-zA-Z]{1}\w*[^>]*>/g ); if( matches && matches.length ){ objHtml = raw; //If there is an html node it will be 1st or 2nd, // but we can check a little further. var n = Math.min( 5, matches.length ); for( var i = 0; i < n; i++ ){ var el = matches[ i ].toString().toLowerCase(); if( el.indexOf( '= 0 ){ hasHtmlTag = true; break; } } } } if( objHtml.length ){ var html = ''; if( hasHtmlTag ){ html = objHtml; }else{ html = ''+ "\n"+''+ "\n"+' Report Preview Details'+ "\n"+' '+ "\n"+''+ "\n"+''+ objHtml + "\n"+''+ "\n"+''; } moreDialog = window.open("","More","width=700,height=650,status=0,resizable=yes,menubar=no,toolbar=no,scrollbars=yes"); moreDialog.document.write( html ); moreDialog.document.close(); if( !hasHtmlTag ){ moreDialog.document.body.style.margin = '0.5em'; } } else { //default view logic var lines = raw.split( "\n" ); var longest = 0; if( lines.length > 0 ){ for( var p = 0; p < lines.length; p++ ){ longest = Math.max( longest, lines[p].length ); } } //Decide on the default view this.Default = longest < 120 ? 'raw' : 'formatted'; //Build formatted view var text = raw.split( "\n\n" ) >= raw.split( "\r\n\r\n" ) ? raw.split( "\n\n" ) : raw.split( "\r\n\r\n" ) ; var formatted = ''; if( text.length > 0 ){ if( text.length == 1 ){ text = raw.split( "\n" ) >= raw.split( "\r\n" ) ? raw.split( "\n" ) : raw.split( "\r\n" ) ; formatted = "

"+ text.join( "

\n" ) +"

"; }else{ for( var p = 0; p < text.length; p++ ){ formatted += "

" + text[p] + "

\n"; } } }else{ formatted = '

' + raw + '

'; } html = ''+ "\n"+''+ "\n"+' Report Preview Details'+ "\n"+' '+ "\n"+''+ "\n"+''+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+' '+ "\n"+'
'+ "\n"+' formatted: '+ ( this.Default == 'raw' ? 'as Filed' : 'with Text Wrapped' ) +''+ "\n"+'
'+ "\n"+' '+ "\n"+'
'+ "\n"+' '+ "\n"+'
'+ "\n"+''+ "\n"+''; moreDialog = window.open("","More","width=700,height=650,status=0,resizable=yes,menubar=no,toolbar=no,scrollbars=yes"); moreDialog.document.write(html); moreDialog.document.close(); this.toggle( moreDialog ); } moreDialog.document.title = 'Report Preview Details'; }, toggle:function( win, domLink ){ var domId = this.Default; var doc = win.document; var domEl = doc.getElementById( domId ); domEl.style.display = 'block'; this.Default = domId == 'raw' ? 'formatted' : 'raw'; if( domLink ){ domLink.innerHTML = this.Default == 'raw' ? 'with Text Wrapped' : 'as Filed'; } var domElOpposite = doc.getElementById( this.Default ); domElOpposite.style.display = 'none'; }, LastAR : null, showAR : function ( link, id, win ){ if( Show.LastAR ){ Show.hideAR(); } var ref = link; do { ref = ref.nextSibling; } while (ref && ref.nodeName != 'TABLE'); if (!ref || ref.nodeName != 'TABLE') { var tmp = win ? win.document.getElementById(id) : document.getElementById(id); if( tmp ){ ref = tmp.cloneNode(true); ref.id = ''; link.parentNode.appendChild(ref); } } if( ref ){ ref.style.display = 'block'; Show.LastAR = ref; } }, toggleNext : function( link ){ var ref = link; do{ ref = ref.nextSibling; }while( ref.nodeName != 'DIV' ); if( ref.style && ref.style.display && ref.style.display == 'none' ){ ref.style.display = 'block'; if( link.textContent ){ link.textContent = link.textContent.replace( '+', '-' ); }else{ link.innerText = link.innerText.replace( '+', '-' ); } }else{ ref.style.display = 'none'; if( link.textContent ){ link.textContent = link.textContent.replace( '-', '+' ); }else{ link.innerText = link.innerText.replace( '-', '+' ); } } }, hideAR : function(){ Show.LastAR.style.display = 'none'; } } XML 19 R7.htm IDEA: XBRL DOCUMENT v2.4.0.6
Going Concern
 9 Months Ended
Jun. 30, 2012
Text Block [Abstract]  
Note 2 - Going Concern

For the nine months ended June 30, 2012, the Company had a net loss of $20,613 and has had no revenue and limited cash resources. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

 

As of June 30, 2012, the Company has not emerged from the development stage. In view of these matters, recoverability of any asset amounts shown in the accompanying audited financial statements is dependent upon the Company's ability to begin operations and to achieve a level of profitability. Since inception, the Company has financed its activities principally from the sale of equity securities. The Company intends on financing its future development activities and its working capital needs largely from loans and the sale of public equity securities with some additional funding from other traditional financing sources, including term notes, until such time that funds provided by operations are sufficient to fund working capital requirements.

 
XML 20 R3.htm IDEA: XBRL DOCUMENT v2.4.0.6
BALANCE SHEETS (Parenthetical) (USD $)
Jun. 30, 2012
Sep. 30, 2011
Statement of Financial Position [Abstract]    
Common Stock, par value $ 0.001 $ 0.001
Common Stock, shares authorized 50,000,000 50,000,000
Common Stock, shares issued 2,521,264 2,521,264
Common Stock, shares outstanding 2,521,264 2,521,264
XML 21 R1.htm IDEA: XBRL DOCUMENT v2.4.0.6
Document and Entity Information
 9 Months Ended
Jun. 30, 2012
Aug. 08, 2012
Document And Entity Information    
Entity Registrant Name FIRST AMERICAN GROUP INC.  
Entity Central Index Key 0001504678  
Document Type 10-Q  
Document Period End Date Jun. 30, 2012  
Amendment Flag false  
Current Fiscal Year End Date --09-30  
Is Entity a Well-known Seasoned Issuer? No  
Is Entity a Voluntary Filer? No  
Is Entity's Reporting Status Current? Yes  
Entity Filer Category Smaller Reporting Company  
Entity Common Stock, Shares Outstanding   2,521,264
Document Fiscal Period Focus Q3  
Document Fiscal Year Focus 2012  
XML 22 R4.htm IDEA: XBRL DOCUMENT v2.4.0.6
STATEMENTS OF OPERATIONS (unaudited) (USD $)
 3 Months Ended 9 Months Ended 28 Months Ended
Jun. 30, 2012
Jun. 30, 2011
Jun. 30, 2012
Jun. 30, 2011
Jun. 30, 2012
OPERATING EXPENSES          
Professional fees $ 6,218 $ 900 $ 15,413 $ 14,100 $ 36,231
General and administrative 1,842 246 5,200 2,275 11,565
Total Operating Expense 8,060 1,146 20,613 16,375 47,796
NET LOSS $ (8,060) $ (1,146) $ (20,613) $ (16,375) $ (47,796)
Basic And Diluted Net Loss Per Share $ 0.00 $ 0.00 $ (0.01) $ (0.01)  
Basic And Diluted Weighted Average Number of Shares Outstanding 2,519,307 2,096,579 2,448,376 2,032,193  
XML 23 R12.htm IDEA: XBRL DOCUMENT v2.4.0.6
Stockholders’ Equity (Details Narrative) (USD $)
 9 Months Ended
Jun. 30, 2012
Jun. 30, 2012
Stockholders’ Equity    
Common stock issued Value $ 15,982  
Common stock issued 159,814  
Common stock Share Price $ 0.1 $ 0.1
XML 24 R11.htm IDEA: XBRL DOCUMENT v2.4.0.6
Going Concern (Details Narrative) (USD $)
 3 Months Ended 9 Months Ended 28 Months Ended
Jun. 30, 2012
Jun. 30, 2011
Jun. 30, 2012
Jun. 30, 2011
Jun. 30, 2012
Going Concern          
Net Income (Loss) $ (8,060) $ (1,146) $ (20,613) $ (16,375) $ (47,796)
XML 25 R13.htm IDEA: XBRL DOCUMENT v2.4.0.6
Related Party (Details Narrative) (USD $)
Jun. 30, 2012
Related Party  
Expense Paid $ 325
XML 26 R5.htm IDEA: XBRL DOCUMENT v2.4.0.6
STATEMENTS OF CASH FLOWS (unaudited) (USD $)
 9 Months Ended 28 Months Ended
Jun. 30, 2012
Jun. 30, 2011
Jun. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES      
Net loss $ (20,613) $ (16,375) $ (47,796)
Changes in operating assets and liabilities      
Prepaid expenses. (650) 5,000 (1,650)
Accounts payable and accrued liabilities 3,204 900 9,526
Net cash used in operating activities (18,059) (10,475) (39,920)
CASH FLOWS FROM FINANCING ACTIVITY      
Sale of common stock 15,982 21,885 67,818
Due to director.       325
Net cash provided by financing activity 15,982 21,885 68,143
Net increase (decrease) in cash and cash equivalents (2,077) 11,410 28,223
Cash - opening 30,300 8,224   
Cash - closing $ 28,223 $ 19,634 $ 28,223
XML 27 R10.htm IDEA: XBRL DOCUMENT v2.4.0.6
Basis of Presentation (Policies)
 9 Months Ended
Jun. 30, 2012
Basis Of Presentation Policies  
Basis of Presentation

The accompanying financial statements have been prepared in accordance with United States generally accepted accounting principles for financial information and in accordance with rules of the Securities and Exchange Commission.  They reflect all adjustments which are, in the opinion of the Company’s management, necessary for a fair presentation of the financial position and operating results as of and for the period March 11, 2010 (date of inception) to June 30, 2012.  The results of operations for the interim period are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal period, as reported in the Form 10-K, have been omitted.
Going Concern

For the nine months ended June 30, 2012, the Company had a net loss of $20,613 and has had no revenue and limited cash resources. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

 

As of June 30, 2012, the Company has not emerged from the development stage. In view of these matters, recoverability of any asset amounts shown in the accompanying audited financial statements is dependent upon the Company's ability to begin operations and to achieve a level of profitability. Since inception, the Company has financed its activities principally from the sale of equity securities. The Company intends on financing its future development activities and its working capital needs largely from loans and the sale of public equity securities with some additional funding from other traditional financing sources, including term notes, until such time that funds provided by operations are sufficient to fund working capital requirements.

 
XML 28 FilingSummary.xml IDEA: XBRL DOCUMENT 2.4.0.6 Html 11 52 1 false 0 0 false 3 false false R1.htm 0001 - Document - Document and Entity Information Sheet http://firstamericangroup.com/role/DocumentAndEntityInformation Document and Entity Information true false R2.htm 0002 - Statement - BALANCE SHEETS (unaudited) Sheet http://firstamericangroup.com/role/BalanceSheets BALANCE SHEETS (unaudited) false false R3.htm 0003 - Statement - BALANCE SHEETS (Parenthetical) Sheet http://firstamericangroup.com/role/BalanceSheetsParenthetical BALANCE SHEETS (Parenthetical) false false R4.htm 0004 - Statement - STATEMENTS OF OPERATIONS (unaudited) Sheet http://firstamericangroup.com/role/StatementsOfOperations STATEMENTS OF OPERATIONS (unaudited) false false R5.htm 0005 - Statement - STATEMENTS OF CASH FLOWS (unaudited) Sheet http://firstamericangroup.com/role/StatementsOfCashFlows STATEMENTS OF CASH FLOWS (unaudited) false false R6.htm 0006 - Disclosure - Basis of Presentation Sheet http://firstamericangroup.com/role/BasisOfPresentation Basis of Presentation false false R7.htm 0007 - Disclosure - Going Concern Sheet http://firstamericangroup.com/role/GoingConcern Going Concern false false R8.htm 0008 - Disclosure - Stockholders’ Equity Sheet http://firstamericangroup.com/role/StockholdersEquity Stockholders’ Equity false false R9.htm 0009 - Disclosure - Related Party Sheet http://firstamericangroup.com/role/RelatedParty Related Party false false R10.htm 0010 - Disclosure - Basis of Presentation (Policies) Sheet http://firstamericangroup.com/role/BasisOfPresentationPolicies Basis of Presentation (Policies) false false R11.htm 0011 - Disclosure - Going Concern (Details Narrative) Sheet http://firstamericangroup.com/role/GoingConcernDetailsNarrative Going Concern (Details Narrative) false false R12.htm 0012 - Disclosure - Stockholders’ Equity (Details Narrative) Sheet http://firstamericangroup.com/role/StockholdersEquityDetailsNarrative Stockholders’ Equity (Details Narrative) false false R13.htm 0013 - Disclosure - Related Party (Details Narrative) Sheet http://firstamericangroup.com/role/RelatedPartyDetailsNarrative Related Party (Details Narrative) false false All Reports Book All Reports Process Flow-Through: 0002 - Statement - BALANCE SHEETS (unaudited) Process Flow-Through: 0003 - Statement - BALANCE SHEETS (Parenthetical) Process Flow-Through: 0004 - Statement - STATEMENTS OF OPERATIONS (unaudited) Process Flow-Through: 0005 - Statement - STATEMENTS OF CASH FLOWS (unaudited) fagi-20120630.xml fagi-20120630.xsd fagi-20120630_cal.xml fagi-20120630_def.xml fagi-20120630_lab.xml fagi-20120630_pre.xml true true