Note 2. Summary of Significant Accounting Policies: B. Loss Per Share (Policies)

9 Months Ended

Jun. 30, 2014

Policies

B. Loss Per Share

b.     LOSS PER SHARE

The Company computes net loss per share in accordance with the FASB Accounting Standards Codification ("ASC"). The ASC specifies the computation, presentation and disclosure requirements for loss per share for entities with publicly held common stock.

Basic  loss per  share  amounts  is  computed  by  dividing  the net loss by the weighted  average number of common shares  outstanding.  The equity instruments such as warrants and options were not included in the loss per share calculations because the inclusion would have been anti-dilutive.