SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Computation of basic and diluted earnings per share (Details) (USD $)
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3 Months Ended | 12 Months Ended | |
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Jan. 31, 2014
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Jan. 31, 2013
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Oct. 31, 2013
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Accounting Policies [Abstract] | |||
Net income | $ 3,620 | $ 160 | $ (3,782) |
Weighted average common shares outstanding (Basic) (in shares) | 3,623,500 | 2,963,505 | |
Net income (loss) per share (Basic) (in dollars per share) | $ 0.00 | $ 0.00 |
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- Details
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- Definition
The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements. Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period. Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period. No definition available.
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- Definition
The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS). No definition available.
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