0001161697-13-000471.txt : 20130708 0001161697-13-000471.hdr.sgml : 20130708 20130708171356 ACCESSION NUMBER: 0001161697-13-000471 CONFORMED SUBMISSION TYPE: 10-Q/A PUBLIC DOCUMENT COUNT: 10 CONFORMED PERIOD OF REPORT: 20130430 FILED AS OF DATE: 20130708 DATE AS OF CHANGE: 20130708 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ARISTOCRAT GROUP CORP. CENTRAL INDEX KEY: 0001527027 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PERSONAL SERVICES [7200] IRS NUMBER: 452801371 STATE OF INCORPORATION: FL FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: 10-Q/A SEC ACT: 1934 Act SEC FILE NUMBER: 333-176491 FILM NUMBER: 13958072 BUSINESS ADDRESS: STREET 1: 495 GRAND BLVD., SUITE 206 CITY: MIRAMAR BEACH STATE: FL ZIP: 32550 BUSINESS PHONE: (850) 269-7208 MAIL ADDRESS: STREET 1: 495 GRAND BLVD., SUITE 206 CITY: MIRAMAR BEACH STATE: FL ZIP: 32550 10-Q/A 1 form_10-q.htm FORM 10-Q/A AMENDMENT NO. 1 FOR 04-30-2013

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q /A

Amendment No. 1

(Mark One)

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

For the quarterly period ended April 30, 2013

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

For the transition period from __________________ to __________________

Commission File Number: 333-176491

ARISTOCRAT GROUP CORP.

(Exact name of registrant as specified in its charter)


Florida		45-2801371
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

495 Grand Blvd., Suite 206
Miramar Beach, FL		32550
(Address of principal executive offices)		(Zip Code)

(850) 269-7208

(Registrant’s telephone number, including area code)

Not Applicable

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

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [X] No [ ]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes [X] No [ ]

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.


Large accelerated filer	[ ]	Accelerated filer	[ ]
Non-accelerated filer	[ ]	Smaller reporting company	[X]
(Do not check if smaller reporting company)

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

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date. 62,250,000 shares of common stock are issued and outstanding as of June 30 , 2013.

EXPLANATORY PARAGRAPH

The purpose of this Amendment No. 1 to our Quarterly Report on Form 10-Q for the period ended April 30, 2013 (“Form 10-Q”) is to remove all references which stated that the financial statements included in this report had not been reviewed by our Independent Registered Public Accounting Firm. In addition, we have added a disclosure in the notes to the condensed consolidated financial statements describing prepaid expenses.

TABLE OF CONTENTS


		Page No.
PART I – FINANCIAL INFORMATION

Item 1.	Condensed Consolidated Financial Statements

	Condensed Consolidated Balance Sheets	4

	Condensed Consolidated Statements of Operations	5

	Condensed Consolidated Statements of Stockholders’ Deficit	6

	Condensed Consolidated Statements of Cash Flows	7

	Notes to Condensed Consolidated Financial Statements	8

Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations.	12

Item 3.	Quantitative and Qualitative Disclosures About Market Risk.	13

Item 4	Controls and Procedures.	13

PART II – OTHER INFORMATION

Item 1.	Legal Proceedings.	14

Item 1A.	Risk Factors.	14

Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds.	14

Item 3.	Defaults Upon Senior Securities.	14

Item 4.	Mine Safety Disclosures.	14

Item 5.	Other Information.	14

Item 6.	Exhibits.	14

- 2 -

CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING INFORMATION

Certain statements in this report contain or may contain forward-looking statements. These statements, identified by words such as “plan”, “anticipate”, “believe”, “estimate”, “should”, “expect” and similar expressions include our expectations and objectives regarding our future financial position, operating results and business strategy. These statements are subject to known and unknown risks, uncertainties and other factors which may cause actual results, performance or achievements to be materially different from any future results, performance or achievements expressed or implied by such forward - looking statements. These forward-looking statements were based on various factors and were derived utilizing numerous assumptions and other factors that could cause our actual results to differ materially from those in the forward-looking statements. These factors include, but are not limited to, our ability to secure suitable financing to continue with our existing business or change our business and conclude a merger, acquisition or combination with a business prospect, economic, political and market conditions and fluctuations, government and industry regulation, interest rate risk, U.S. and global competition, and other factors. Most of these factors are difficult to predict accurately and are generally beyond our control. You should consider the areas of risk described in connection with any forward-looking statements that may be made herein. Readers are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date of this report. Readers should carefully review this report in its entirety, including but not limited to our financial statements and the notes thereto and the risks described in our Annual Report on Form 10-K for the fiscal year ended July 31, 2012. We advise you to carefully review the reports and documents we file from time to time with the Securities and Exchange Commission (the “SEC”), particularly our quarterly reports on Form 10-Q and our current reports on Form 8-K. Except for our ongoing obligations to disclose material information under the Federal securities laws, we undertake no obligation to release publicly any revisions to any forward-looking statements, to report events or to report the occurrence of unanticipated events.

OTHER PERTINENT INFORMATION

When used in this report, the terms, “we,” the “Company,” “our,” and “us” refers to Aristocrat Group Corp. a Florida corporation.

- 3 -

PART I – FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

Aristocrat Group Corp.

(A Development Stage Company)

Condensed Consolidated Balance Sheets


	April 30, 2013			July 31, 2012
	(unaudited)			(audited)

ASSETS

CURRENT ASSETS
Cash and cash equivalents	$	112,539		$	1,243
Prepaid expenses		29,000			—
Total current assets		141,539			1,243

TOTAL ASSETS	$	141,539		$	1,243


LIABILITIES AND STOCKHOLDERS’ DEFICIT

CURRENT LIABILITIES
Accounts payable & accrued liabilities	$	55,705		$	2,453
Advances payable		282,365			6,665
Total current liabilities		338,070			9,118

Convertible note payable, net of discount of $160,209 and $-, respectively		8,239			—

TOTAL LIABILITIES		346,309			9,118

COMMITMENTS AND CONTINGENCIES		—			—

STOCKHOLDERS’ DEFICIT
Common stock, $0.0001 par value, 250,000,000 shares authorized, 62,250,000 shares issued and outstanding, respectively	$	6,225		$	6,225
Additional paid-in capital		204,350			37,275
Deficit accumulated during the development stage		(415,345	)		(51,375	)
Total Stockholders’ Deficit		(204,770	)		(7,875	)

TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	141,539		$	1,243

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

- 4 -

Aristocrat Group Corp.

(A Development Stage Company)

Condensed Consolidated Statements of Operations

(Unaudited)


													For the Period
	Nine months ended						Three months ended						from Inception
	April 30,						April 30,						July 20, 2011 to
	2013			2012			2013			2012			April 30, 2013

REVENUES	$	—		$	—		$	—		$	—		$	—

EXPENSES
General and administrative		355,731			30,630			178,550			16,133			407,106

Net loss from operations		(355,731	)		(30,630	)		(178,550	)		(16,133	)		(407,106	)

Other income (expense)
Interest expense		(8,239	)		—			(8,239	)		—			(8,239	)

Net Loss	$	(363,970	)	$	(30,630	)	$	(186,789	)	$	(16,133	)	$	(415,345	)

Net loss per common share:
- basic and diluted	$	(0.01	)	$	(0.00	)	$	(0.00	)	$	(0.00	)

Weighted common shares outstanding
- basic and diluted		62,250,000			54,373,350			62,250,000			62,250,000

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

- 5 -

Aristocrat Group Corp.

(A Development Stage Company)

Condensed Consolidated Statement of Stockholders’ Equity (Deficiency)


							Deficit
							Accumulated
					Additional		During the
	Common Stock				Paid-in		Development
	Shares		Amount		Capital		Stage			Total

Inception – July 20, 2011		—	$	—	$	—	$	—		$	—

Common shares issued to Founder for cash at $0.0002 per share (par value $0.0001) on July 20, 2011		45,000,000		4,500		4,500		—			9,000

Net loss		—		—		—		(100	)		(100	)

Balance – July 31, 2011		45,000,000		4,500		4,500		(100	)		8,900

Issuance of common stock for cash, December 6, 2011, $0.002 per share		17,250,000		1,725		32,775		—			34,500

Net loss		—		—		—		(51,275	)		(51,275	)

Balance – July 31, 2012 (audited)		62,250,000		6,225		37,275		(51,375	)		(7,875	)

Discount on convertible note payable		—		—		167,075		—			167,075

Net loss (unaudited)		—		—		—		(363,970	)		(363,970	)

Balance – April 30, 2013		62,250,000	$	6,225	$	204,350	$	(415,345	)	$	(204,770	)

On May 1, 2012, the Company effected a five-for-one forward stock split. All share and per share amounts have been retroactively restated to reflect the split.

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

- 6 -

Aristocrat Group Corp.

(A Development Stage Company)

Condensed Consolidated Statements of Cash Flows

(Unaudited)


	Nine months ended April 30,						For the period from Inception (July 20, 2011) through April 30,
	2013			2012			2013

OPERATING ACTIVITIES:

Net Loss	$	(363,970	)	$	(30,630	)	$	(415,345	)

Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of discount on convertible note payable		6,866			—			6,866
Changes in Operating Assets and Liabilities:
Prepaid expenses		(29,000	)		—			(29,000	)
Accounts payable and accrued liabilities		53,252			600			55,705
Accrued interest payable		1,373			—			1,373
Net cash used in operating activities		(331,479	)		(30,030	)		(380,401	)

FINANCING ACTIVITIES:
Common stock issued for cash		—			34,500			43,500
Proceeds from advances		442,775			—			449,440
Net cash provided by financing activities		442,775			34,500			492,940


INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		111,296			4,470			112,539

CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD		1,243			8,900			—

CASH AND CASH EQUIVALENTS AT END OF PERIOD	$	112,539		$	13,370		$	112,539


Supplemental Cash Flow Disclosures:
Cash paid for Interest expense	$	—		$	—		$	—
Cash paid for Income taxes	$	—		$	—		$	—

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

- 7 -

Aristocrat Group Corp.

(A Development Stage Company)

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(April 30, 2013)

NOTE 1. GENERAL ORGANIZATION AND BUSINESS

We are a development stage company and were incorporated in the State of Florida on July 20, 2011, as a for-profit company, with an established fiscal year end of July 31. We are in the early stages of establishing our business operations and have not earned any revenues.

The Board of Directors believed that to continue to protect and increase shareholder value, it would be to the advantage, welfare and best interests of the shareholders for the Company to consider alternative corporate strategies to generate new business revenue for the Company. Thus, the Board of Directors approved adding a second business to the Company’s business plan: Luxuria Brands, a focused brand management company. The Luxuria Brands and Supercare Centers business lines will be operated under two separate divisions of Aristocrat Group Corp. Although the Supercare Centers will continue to be a business line, the primary focus from this point forward will be on Luxuria Brands.

On January 15, 2013, we formed Top Shelf Distributing, LLC (“Top Shelf”) as our wholly-owned subsidiary. Top Shelf will be focused on developing our distilled spirits line of business.

On December 31, 2012, the Company received written notice of the resignation of Cindy Morrissey as Chairman, President and Director of the Company, effective as of January 1, 2013. On December 31, 2012, the Board of Directors appointed Robert Federowicz to be President and Chief Executive Officer of the Company to fill the outstanding vacancies.

NOTE 2. GOING CONCERN

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As of April 30, 2013, the Company had not emerged from the development stage and has generated net losses since inception of $415,345. The Company has not generated positive cash flow from operations and does not expect to do so in the near future. Current liabilities exceeded current assets by $196,531 as of April 30, 2013. In view of these matters, the Company’s ability to continue as a going concern is dependent upon its ability to achieve a level of profitability. The Company intends on financing its future development activities and its working capital needs from borrowings until such time that funds provided by operations are sufficient to fund working capital requirements. The Company has no commitment from a lender to provide funds and there is no guarantee that funds will be available to the Company when needed or that, if available, they are on terms which are acceptable to the Company. The financial statements of the Company do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.

NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the SEC. The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles (“GAAP”) of the United States. See Note 2 regarding the assumption that the Company is a going concern.

Principles of Consolidation

The consolidated financial statements include the accounts Aristocrat Group Corp. and our wholly-owned subsidiaries, Luxuria Brands LLC and Top Shelf Distributing LLC. All material intercompany accounts and transactions are eliminated in consolidation.

- 8 -

Interim Financial Statements

The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such adjustments are of a normal recurring nature. These financial statements should be read in conjunction with the financial statements for the fiscal year ended July 31, 2012 and notes thereto and other pertinent information contained in our Form 10-K the Company has filed with the Securities and Exchange Commission (the “SEC”).

The results of operations for the nine month period ended April 30, 2013 are not necessarily indicative of the results for the full fiscal year ending July 31, 2013.

Accounting Basis

The Company is currently a development stage enterprise reporting under the provisions of Accounting Standards Codification (“ASC”) 915 “Development Stage Entities”.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

For the purpose of the financial statements cash equivalents include all highly liquid investments with maturity of three months or less. Cash and cash equivalents were $112,539 and $1,243 at April 30, 2013 and July 31, 2012, respectively.

Earnings (Loss) per Share

The Company computes basic and diluted earnings per share amounts in accordance with ASC Topic 260, Earnings per Share. The basic earnings (loss) per share are calculated by dividing the Company’s net income available to common shareholders by the weighted average number of common shares outstanding during the year. The diluted earnings (loss) per share are calculated by dividing the Company’s net income (loss) available to common Shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There are no diluted shares outstanding for any periods reported.

On May 1, 2012, the Company effected a five-for-one forward stock split. All share and per share amounts have been retroactively restated to reflect the forward split.

Dividends

The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown, and none are contemplated in the near future.

Income Taxes

The Company accounts for income taxes under ASC 740 Income Taxes. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred tax assets or liabilities were recognized as of April 30, 2013 or July 31, 2012.

- 9 -

Financial Instruments

The Company’s balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization.

FASB Accounting Standards Codification (ASC) 820 “Fair Value Measurements and Disclosures” (ASC 820) defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:


	●	Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.

	●	Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.

	●	Level 3 - Inputs that are both significant to the fair value measurement and unobservable.

Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of April 30, 2013. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accounts receivable, other current assets, accounts payable, accrued compensation and accrued expenses. The fair value of the Company’s notes payable is estimated based on current rates that would be available for debt of similar terms which is not significantly different from its stated value.

Advertising

The Company expenses advertising as general and administrative expense when incurred. Advertising expense for the nine months ended April 30, 2013 and 2012 was $73,738 and $-, respectively.

Revenue and Cost Recognition

The Company has no current source of revenue; therefore the Company has not yet adopted any policy regarding the recognition of revenue or cost. The Company intends to follow ASC 605, Revenue Recognition recognizing revenue when persuasive evidence of an arrangement exists, product delivery has occurred or the services have been rendered, the price is fixed or determinable and collectability is reasonably assured.

Recently Issued Accounting Pronouncements

Except for rules and interpretive releases of the SEC under authority of federal securities laws and a limited number of grandfathered standards, the FASB Accounting Standards Codification™ (“ASC”) is the sole source of authoritative GAAP literature recognized by the FASB and applicable to the Company.

We have reviewed the FASB issued Accounting Standards Update (“ASU”) accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

- 10 -

NOTE 4. PREPAID EXPENSE

Prepaid expense consists solely of a retainer paid to a vendor for bottle design in preparation for the launch of our distilled spirits product.

NOTE 5 . CONVERTIBLE NOTE PAYABLE

On March 31, 2013, the Company signed a Convertible Promissory Note which refinanced non-interest bearing advances in the amount of $167,075 into a convertible note payable. The Convertible Promissory Note bears interest at 10% per annum and is payable along with accrued interest on March 31, 2015. The Convertible Promissory Note is convertible into common stock at the option of the holder at the rate of $0.02 per share. The balance of the Convertible Promissory Note is $167,075 as of April 30, 2013.

The Company evaluated the terms of this note in accordance with ASC Topic No. 815 – 40, Derivatives and Hedging - Contracts in Entity’s Own Stock and determined that the underlying common stock is indexed to the Company’s common stock. The Company determined that the conversion feature did not meet the definition of a liability and therefore did not bifurcate the conversion feature and account for it as a separate derivative liability. The Company evaluated the conversion feature for a beneficial conversion feature. The effective conversion price was compared to the market price on the date of the notes and was deemed to be less than the market value of underlying common stock at the inception of the note. Therefore, the Company recognized a beneficial conversion feature in the amount of $167,075. The discount is being amortized over the life of the note using the straight-line method which approximates the effective interest method. During the nine months ended April 30, 2013, the Company recognized interest expense in the amount of $ 6,266 as a result of amortization of the discount on the convertible note payable . As of April 30, 2013, the balance of the discount was $160,209. Accrued interest at April 30, 2013 totaled $1,373 .

NOTE 6 . STOCKHOLDERS’ EQUITY

Common Stock

The Company has 250,000,000 shares authorized with a par value of $0.0001.

On July 20, 2011, 45,000,000 shares of common stock were issued to the founder for $0.0002 per share for total proceeds in the amount of $9,000.

On December 6, 2011 the Company received $34,500 in exchange for 17,250,000 shares of common stock, at a share price of $0.002.

On May 1, 2012, Sarasota, FL - Aristocrat Group Corp. (OTBBB: ASCC) announced that the company has declared a 5 for 1 forward stock split of its issued and outstanding common stock. The forward stock split will be distributed to all shareholders of record on May 1, 2012. The effective time of the forward stock split was the close of business on May 1, 2012 and the payment date was on May 1, 2012. All shareholders of record on the record date will receive 5 shares of common stock for every one share of common stock then owned. No cash was paid or distributed as a result of the forward stock split and no fractional shares were issued. All fractional shares which would otherwise be required to be issued as a result of the stock split was be rounded up to the nearest whole share. In addition, there was no mandatory exchange of stock certificates. Aristocrat’s transfer agent, Island Stock Transfer, distributed the certificates representing the new shares on the pay date. All share and per share amounts have been retroactively restated for the forward split.

NOTE 7 . SUBSEQUENT EVENTS

Management has evaluated subsequent events through the date the financial statements were issued. Management is not aware of any significant events that occurred subsequent to the balance sheet date that would have a material effect on the financial statements thereby requiring adjustment or disclosure.

- 11 -

ITEM 2. MANAGEMENT DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION S

Overview

Aristocrat Group Corp. is a development stage company and was incorporated in Florida on July 20, 2011 to open Prenatal-Postpartum Supercare Centers (“Supercare Centers”) in target areas across the United States. The Supercare Centers will provide women who are planning to start a family, are pregnant or have recently had a baby, with a one-stop destination offering pregnancy, childbirth and parenting educational classes, nutritional counseling health and fitness classes and training and spa services, internet shopping for women’s and infant’s products related to pregnancy though the first year of the infant’s life. In accordance with ASC 915, Development Stage Entities, we are considered to be in the development stage as we are devoting substantially all our efforts to establishing the business and planned principal operations have not commenced.

Through April 30, 2013 the Company has been in the development stage and has not carried on any significant operations nor generated any revenues under the current business plan of opening Supercare Centers in target areas across the United States. This has raised substantial doubt about the ability of the Company to continue as a going concern.

Plan of Operations

The new business line’s goal will be to identify and promote unique brands that have a mass market appeal across a diverse demographic. Some of the biggest brand management companies are multi-nationals with billion dollar market caps, such as: Limited Brands, which owns Victoria’s Secret, LVMH which owns Moet Chandon, Hennessy and Louis Vuitton. The approach by Luxuria Brands will be to select product opportunities that have the largest audience and broad market appeal.

Luxuria Brands will initially concentrate on the distilled spirits industries, with a focus on the Vodka segment. As a core direction, beverage alcohol marketing can be used as a platform to promote other business segments of the Company, such as event promotion. Vodka accounts for almost one quarter of all distilled spirits sales and continues to grow. Selecting the distilled spirits sector enables Aristocrat to enter into a large diverse market with broad appeal and several similar supporting categories, such as the spirit industry and the music industry. These two sectors are easily linkable and present many original opportunities for partnership, sponsorship and brand awareness activities.

Critical Accounting Policies

We prepare our consolidated financial statements in conformity with GAAP, which requires management to make certain estimates and apply judgments. We base our estimates and judgments on historical experience, current trends and other factors that management believes to be important at the time the condensed consolidated financial statements are prepared. On a regular basis, we review our accounting policies and how they are applied and disclosed in our condensed consolidated financial statements.

While we believe that the historical experience, current trends and other factors considered support the preparation of our condensed consolidated financial statements in conformity with GAAP, actual results could differ from our estimates and such differences could be material.

For a full description of our critical accounting policies, please refer to Item 7, “Management’s Discussion and Analysis of Financial Condition and Results of Operations” in our Annual Report for the year ended July 31, 2012 on Form 10-K.

Results of Operations

The following discussion should be read in conjunction with the financial statements in conjunction with the Company’s Form 10-K. Results or interim periods may not be indicative of results for the full year.

The Company did not generate any revenue during the nine and three months ended April 30, 2013 and 2012.

- 12 -

Nine Months Ended April 30, 2013 compared to the Nine Months Ended April 30, 2012

General and administrative expenses for the nine months ended April 30, 2013 were $355,731 as compared to $30,630 of general and administrative expenses for the nine months ended April 30, 2012. The increase is primarily due to the increase in salaries, brand development and operating costs. These increases are the result of the Company beginning to implement its new business plan.

We incurred interest expense of $8,239 during the nine months ended April 30, 2013 as a result of accrued interest on the convertible note payable and amortization of discount on the same note.

Basic and diluted net loss per share were $0.01 and $0.00 for the nine months ended April 30, 2013 and 2012, respectively.

Three Months Ended April 30, 2013 compared to the Three Months Ended April 30, 2012

General and administrative expenses for the three months ended April 30, 2013 were $178,550 as compared to $16,133 for the comparable period of 2012. The increase is primarily due to the increase in salaries, brand development and operating costs. These increases are the result of the Company beginning to implement its business plan.

We incurred interest expense of $8,239 during the three months ended April 30, 2013 as a result of accrued interest on the convertible note payable and amortization of discount on the same note.

Basic and diluted net loss per share were $0.00 and $0.00 for the three months ended April 30, 2013 and 2012, respectively.

Liquidity and Capital Resources

At April 30, 2013 we had cash on hand of $112,539 and negative working capital of $196,531. Net cash used in operating activities for the nine months ended April 30, 2013 was $331,479. Cash on hand is adequate to fund our operations for less than three months. We do not expect to achieve positive cash flow from operating activities in the near future. We will require additional cash in order to fully implement our business plan. There is no guarantee that we will be able funds when we need them or that funds will be available on terms that are acceptable to the Company. We have no material commitments for capital expenditures as of April 30, 2013.

Off-balance Sheet Arrangements.

The company has no off-balance sheet arrangements as of April 30, 2013 and July 31, 2012.

Capital Resources.

We had no material commitments for capital expenditures as of April 30, 2013 and July 31, 2012 .

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

Not applicable to a smaller reporting company.

ITEM 4. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

We carried out an evaluation, under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, of the effectiveness of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) as of April 30, 2013. Based upon that evaluation, our principal executive officer and principal financial officer concluded that, as of April 30, 2013, our disclosure controls and procedures were not effective to ensure that information required to be disclosed in reports filed by us under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the required time periods and is accumulated and communicated to our management, including our principal executive officer and principal financial officer, as appropriate to allow timely decisions regarding required disclosure.

- 13 -


	1.	As of April 30, 2013, we did not maintain effective controls over the control environment. Specifically we have not developed and effectively communicated to our employees its accounting policies and procedures. This has resulted in inconsistent practices. Further, the Board of Directors does not currently have any independent members and no director qualifies as an audit committee financial expert as defined in Item 407(d)(5)(ii) of Regulation S-K. Since these entity level programs have a pervasive effect across the organization, management has determined that these circumstances constitute a material weakness.

	2.	As of April 30, 2013, we did not maintain effective controls over financial statement disclosure. Specifically, controls were not designed and in place to ensure that all disclosures required were originally addressed in our financial statements. Accordingly, management has determined that this control deficiency constitutes a material weakness.

Our management, including our principal executive officer and principal financial officer, who is the same person, does not expect that our disclosure controls and procedures or our internal controls will prevent all error or fraud. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the design of a control system must reflect the fact that there are resource constraints and the benefits of controls must be considered relative to their costs. Due to the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, have been detected.

Changes in internal controls over financial reporting

There was no change in our internal controls over financial reporting that occurred during the period covered by this report, which has materially affected, or is reasonably likely to materially affect, our internal controls over financial reporting.

PART II - OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS.

None.

ITEM 1A. RISK FACTORS.

Not applicable to a smaller reporting company.

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

None.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES.

None.

ITEM 4. MINE SAFETY DISCLOSURES.

Not Applicable .

ITEM 5. OTHER INFORMATION.

None.

ITEM 6. EXHIBITS.


31.1	Rule 13(a)-14(a)/15(d)-14(a) Certification of principal executive officer
31.2	Rule 13(a)-14(a)/15(d)-14(a) Certification of principal financial and accounting officer
32.1	Section 1350 Certification of principal executive officer and principal financial and accounting officer
101*	XBRL data files of Financial Statements and Notes contained in this Quarterly Report on Form 10-Q

* In accordance with Regulation S-T, the Interactive Data Files in Exhibit 101 to the Quarterly Report on Form 10-Q shall be deemed “furnished” and not “filed.”

- 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.


	Aristocrat Group Corp.


Date: July 8, 2013	BY: /s/ Robert Federowicz
	Robert Federowicz
	President, Secretary, Treasurer,
	Principal Executive Officer,
	Principal Financial and Accounting Officer and Sole Director

- 15 -

EX-31 2 ex_31-1.htm RULE 13(A)-14(A)/15(D)-14(A) CERTIFICATION

Exhibit 31.1

RULE 13A-14(A)/15D-14(A) CERTIFICATION

I, Robert Federowicz, certify that:

1. I have reviewed this quarterly report on Form 10-Q for the period ended April 30, 2013 of Aristocrat Group Corp.;

2. Based on my knowledge, this 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 report;

3. Based on my knowledge, the financial statements, and other financial information included in this 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 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 15-d-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.


July 8, 2013	/s/ Robert Federowicz
	Robert Federowicz, President
	Principal Executive Officer

EX-31 3 ex_31-2.htm RULE 13(A)-14(A)/15(D)-14(A) CERTIFICATION

Exhibit 31.2

RULE 13A-14(A)/15D-14(A) CERTIFICATION

I, Robert Federowicz, certify that:

1. I have reviewed this quarterly report on Form 10-Q for the period ended April 30, 2013 of Aristocrat Group Corp.;

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.


July 8, 2013	/s/ Robert Federowicz
	Robert Federowicz, President
	Principal Financial and Accounting Officer

EX-32 4 ex_32-1.htm SECTION 1350 CERTIFICATION

Exhibit 32.1

SECTION 1350 CERTIFICATION

In connection with the quarterly report of Aristocrat Group Corp. (the “Company”) on Form 10-Q for the period ended April 30, 2013 as filed with the Securities and Exchange Commission (the “Report”), I, Robert Federowicz, President of the Company, certify, pursuant to 18 U.S.C. SS. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

1. The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

2. The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.


July 8, 2013	/s/ Robert Federowicz
	Robert Federowicz, President
	Principal Executive Officer,
	Principal Financial and Accounting Officer

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

EX-101.INS 5 cik1527027-20130430.xml XBRL INSTANCE FILE <div> <div style="WIDTH: 720px"> Accounting Basis The Company is currently a development stage enterprise reporting under the provisions of Accounting Standards Codification ("ASC") 915 "Development Stage Entities". </div> </div> <div> <div style="WIDTH: 720px"> NOTE 2. GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As of April 30, 2013, the Company had not emerged from the development stage and has generated net losses since inception of $415,345.  The Company has not generated positive cash flow from operations and does not expect to do so in the near future.  Current liabilities exceeded current assets by $196,531 as of April 30, 2013. In view of these matters, the Company's ability to continue as a going concern is dependent upon its ability to achieve a level of profitability. The Company intends on financing its future development activities and its working capital needs from borrowings until such time that funds provided by operations are sufficient to fund working capital requirements. The Company has no commitment from a lender to provide funds and there is no guarantee that funds will be available to the Company when needed or that, if available, they are on terms which are acceptable to the Company. The financial statements of the Company do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern. </div> </div> <div> <div style="WIDTH: 720px"> Interim Financial Statements The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such adjustments are of a normal recurring nature. These financial statements should be read in conjunction with the financial statements for the fiscal year ended July 31, 2012 and notes thereto and other pertinent information contained in our Form 10-K the Company has filed with the Securities and Exchange Commission (the "SEC"). The results of operations for the nine month period ended April 30, 2013 are not necessarily indicative of the results for the full fiscal year ending July 31, 2013. </div> </div> <div> <div style="WIDTH: 720px"> NOTE 4. PREPAID EXPENSE Prepaid expense consists solely of a retainer paid to a vendor for bottle design in preparation for the launch of our distilled spirits product. </div> </div> 0.0002 0.002 false --07-31 Q3 2013 2013-04-30 10-Q 0001527027 62250000 Smaller Reporting Company ARISTOCRAT GROUP CORP.

55705

2453

204350

37275

<div> <div style="WIDTH: 720px"> Advertising The Company expenses advertising as general and administrative expense when incurred. Advertising expense for the nine months ended April 30, 2013 and 2012 was $73,738 and $-, respectively. </div> </div>

73738

6866

141539

1243

141539

1243

<div> <div style="WIDTH: 720px"> Basis of Presentation The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the SEC.  The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles ("GAAP") of the United States. See Note 2 regarding the assumption that the Company is a going concern. </div> </div>

112539

1243

8900

13370

111296

4470

112539

<div> <div style="WIDTH: 720px"> Cash and Cash Equivalents For the purpose of the financial statements cash equivalents include all highly liquid investments with maturity of three months or less. Cash and cash equivalents were $112,539 and $1,243 at April 30, 2013 and July 31, 2012, respectively. </div> </div>

0.0001

250000000

62250000

45000000

6225

<div> <div style="WIDTH: 720px"> Principles of Consolidation The consolidated financial statements include the accounts Aristocrat Group Corp. and our wholly-owned subsidiaries, Luxuria Brands LLC and Top Shelf Distributing LLC.  All material intercompany accounts and transactions are eliminated in consolidation. </div> </div>

160209

8239

282365

6665

167075

0.02

6266

167075

1373

0.1

-0.01

<div> <div style="WIDTH: 720px"> Earnings (Loss) per Share The Company computes basic and diluted earnings per share amounts in accordance with ASC Topic 260, Earnings per Share. The basic earnings (loss) per share are calculated by dividing the Company's net income available to common shareholders by the weighted average number of common shares outstanding during the year. The diluted earnings (loss) per share are calculated by dividing the Company's net income (loss) available to common Shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There are no diluted shares outstanding for any periods reported. On May 1, 2012, the Company effected a five-for-one forward stock split. All share and per share amounts have been retroactively restated to reflect the forward split. </div> </div>

0.0002

0.002

<div> <div style="WIDTH: 720px"> Financial Instruments The Company's balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization. FASB Accounting Standards Codification (ASC) 820 "Fair Value Measurements and Disclosures" (ASC 820) defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: <table style="FONT-SIZE: 10pt; MARGIN-TOP: 0px" cellspacing="0" cellpadding="0"> <tr style="FONT-SIZE: 1pt"> <td width="25"> </td> <td width="25"> </td> <td width="669"> </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="top" width="25">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="25"> ● </td> <td style="MARGIN-TOP: 0px" valign="top" width="669"> Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="top" width="25">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="25">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="669">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="top" width="25">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="25"> ● </td> <td style="MARGIN-TOP: 0px" valign="top" width="669"> Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="top" width="25">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="25">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="669">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="top" width="25">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="25"> ● </td> <td style="MARGIN-TOP: 0px" valign="top" width="669"> Level 3 - Inputs that are both significant to the fair value measurement and unobservable. </td> </tr> </table> Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of April 30, 2013. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accounts receivable, other current assets, accounts payable, accrued compensation and accrued expenses. The fair value of the Company's notes payable is estimated based on current rates that would be available for debt of similar terms which is not significantly different from its stated value. </div> </div>

355731

30630

178550

16133

407106

-355731

-30630

-178550

-16133

-407106

<div> <div style="WIDTH: 720px"> Income Taxes The Company accounts for income taxes under ASC 740 Income Taxes.  Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs.  A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.  No deferred tax assets or liabilities were recognized as of April 30, 2013 or July 31, 2012. </div> </div>

53252

600

55705

1373

29000

8239

346309

9118

141539

1243

338070

9118

442775

34500

492940

-331479

-30030

-380401

-363970

-30630

-186789

-16133

-415345

-100

-51275

-363970

-100

-51375

196531

29000

34500

43500

442775

449440

-415345

-51375

<div> <div style="WIDTH: 720px"> Dividends The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown, and none are contemplated in the near future. </div> </div>

<div> <div style="WIDTH: 720px"> Revenue and Cost Recognition The Company has no current source of revenue; therefore the Company has not yet adopted any policy regarding the recognition of revenue or cost. The Company intends to follow ASC 605, Revenue Recognition recognizing revenue when persuasive evidence of an arrangement exists, product delivery has occurred or the services have been rendered, the price is fixed or determinable and collectability is reasonably assured. </div> </div>

<div> <div style="WIDTH: 720px"> NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the SEC.  The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles ("GAAP") of the United States. See Note 2 regarding the assumption that the Company is a going concern. Principles of Consolidation The consolidated financial statements include the accounts Aristocrat Group Corp. and our wholly-owned subsidiaries, Luxuria Brands LLC and Top Shelf Distributing LLC.  All material intercompany accounts and transactions are eliminated in consolidation. Interim Financial Statements The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such adjustments are of a normal recurring nature. These financial statements should be read in conjunction with the financial statements for the fiscal year ended July 31, 2012 and notes thereto and other pertinent information contained in our Form 10-K the Company has filed with the Securities and Exchange Commission (the "SEC"). The results of operations for the nine month period ended April 30, 2013 are not necessarily indicative of the results for the full fiscal year ending July 31, 2013. Accounting Basis The Company is currently a development stage enterprise reporting under the provisions of Accounting Standards Codification ("ASC") 915 "Development Stage Entities". Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents For the purpose of the financial statements cash equivalents include all highly liquid investments with maturity of three months or less. Cash and cash equivalents were $112,539 and $1,243 at April 30, 2013 and July 31, 2012, respectively. Earnings (Loss) per Share The Company computes basic and diluted earnings per share amounts in accordance with ASC Topic 260, Earnings per Share. The basic earnings (loss) per share are calculated by dividing the Company's net income available to common shareholders by the weighted average number of common shares outstanding during the year. The diluted earnings (loss) per share are calculated by dividing the Company's net income (loss) available to common Shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There are no diluted shares outstanding for any periods reported. On May 1, 2012, the Company effected a five-for-one forward stock split. All share and per share amounts have been retroactively restated to reflect the forward split. Dividends The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown, and none are contemplated in the near future. Income Taxes The Company accounts for income taxes under ASC 740 Income Taxes.  Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs.  A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.  No deferred tax assets or liabilities were recognized as of April 30, 2013 or July 31, 2012. Financial Instruments The Company's balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization. FASB Accounting Standards Codification (ASC) 820 "Fair Value Measurements and Disclosures" (ASC 820) defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: <table style="FONT-SIZE: 10pt; MARGIN-TOP: 0px" cellspacing="0" cellpadding="0"> <tr style="FONT-SIZE: 1pt"> <td width="25"> </td> <td width="25"> </td> <td width="669"> </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="top" width="25">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="25"> ● </td> <td style="MARGIN-TOP: 0px" valign="top" width="669"> Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="top" width="25">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="25">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="669">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="top" width="25">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="25"> ● </td> <td style="MARGIN-TOP: 0px" valign="top" width="669"> Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="top" width="25">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="25">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="669">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="top" width="25">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="25"> ● </td> <td style="MARGIN-TOP: 0px" valign="top" width="669"> Level 3 - Inputs that are both significant to the fair value measurement and unobservable. </td> </tr> </table> Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of April 30, 2013. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accounts receivable, other current assets, accounts payable, accrued compensation and accrued expenses. The fair value of the Company's notes payable is estimated based on current rates that would be available for debt of similar terms which is not significantly different from its stated value. Advertising The Company expenses advertising as general and administrative expense when incurred. Advertising expense for the nine months ended April 30, 2013 and 2012 was $73,738 and $-, respectively. Revenue and Cost Recognition The Company has no current source of revenue; therefore the Company has not yet adopted any policy regarding the recognition of revenue or cost. The Company intends to follow ASC 605, Revenue Recognition recognizing revenue when persuasive evidence of an arrangement exists, product delivery has occurred or the services have been rendered, the price is fixed or determinable and collectability is reasonably assured. Recently Issued Accounting Pronouncements Except for rules and interpretive releases of the SEC under authority of federal securities laws and a limited number of grandfathered standards, the FASB Accounting Standards Codification™ ("ASC") is the sole source of authoritative GAAP literature recognized by the FASB and applicable to the Company. We have reviewed the FASB issued Accounting Standards Update ("ASU") accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation's reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration. </div> </div>

-204770

-7875

8900

6225

4500

204350

37275

4500

-415345

-51275

-100

<div> <div style="WIDTH: 720px"> On May 1, 2012, the Company effected a five-for-one forward stock split. All share and per share amounts have been retroactively restated to reflect the forward split. </div> </div>

45000000

17250000

45000000

9000

34500

1725

32775

34500

4500

9000

<div> <div style="WIDTH: 720px"> Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. </div> </div>

62250000

54373350

62250000

iso4217:USD xbrli:shares xbrli:shares iso4217:USD xbrli:pure 0001527027 2013-02-01 2013-04-30 0001527027 us-gaap:AdditionalPaidInCapitalMember 2012-08-01 2013-04-30 0001527027 us-gaap:RetainedEarningsMember 2012-08-01 2013-04-30 0001527027 us-gaap:CommonStockMember 2012-08-01 2013-04-30 0001527027 2012-08-01 2013-04-30 0001527027 2012-02-01 2012-04-30 0001527027 2011-12-01 2011-12-06 0001527027 us-gaap:AdditionalPaidInCapitalMember 2011-08-01 2012-07-31 0001527027 us-gaap:RetainedEarningsMember 2011-08-01 2012-07-31 0001527027 us-gaap:CommonStockMember 2011-08-01 2012-07-31 0001527027 2011-08-01 2012-07-31 0001527027 2011-08-01 2012-04-30 0001527027 2011-07-20 2013-04-30 0001527027 us-gaap:AdditionalPaidInCapitalMember 2011-07-20 2011-07-31 0001527027 us-gaap:RetainedEarningsMember 2011-07-20 2011-07-31 0001527027 us-gaap:CommonStockMember 2011-07-20 2011-07-31 0001527027 2011-07-20 2011-07-31 0001527027 2011-07-01 2011-07-19 0001527027 2013-06-30 0001527027 us-gaap:AdditionalPaidInCapitalMember 2013-04-30 0001527027 us-gaap:RetainedEarningsMember 2013-04-30 0001527027 us-gaap:CommonStockMember 2013-04-30 0001527027 2013-04-30 0001527027 2013-03-31 0001527027 us-gaap:AdditionalPaidInCapitalMember 2012-07-31 0001527027 us-gaap:RetainedEarningsMember 2012-07-31 0001527027 us-gaap:CommonStockMember 2012-07-31 0001527027 2012-07-31 0001527027 2012-04-30 0001527027 2011-12-06 0001527027 us-gaap:AdditionalPaidInCapitalMember 2011-07-31 0001527027 us-gaap:RetainedEarningsMember 2011-07-31 0001527027 us-gaap:CommonStockMember 2011-07-31 0001527027 2011-07-31 0001527027 us-gaap:AdditionalPaidInCapitalMember 2011-07-19 0001527027 us-gaap:RetainedEarningsMember 2011-07-19 0001527027 us-gaap:CommonStockMember 2011-07-19 0001527027 2011-07-19

EX-101.SCH 6 cik1527027-20130430.xsd XBRL SCHEMA FILE 002 - Statement - Condensed Consolidated Balance Sheets link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 003 - Statement - Condensed Consolidated Balance Sheets (Parenthetical) link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 007 - Statement - Condensed Consolidated Statements of Cash Flows link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 004 - Statement - Condensed Consolidated Statement of Operations link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 005 - Statement - Condensed Consolidated Statement of Stockholders' Equity (Deficiency) link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 006 - Statement - Condensed Consolidated Statement of Stockholders' Equity (Deficiency) (Parenthetical) link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 105 - Disclosure - CONVERTIBLE NOTE PAYABLE link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 40501 - Disclosure - CONVERTIBLE NOTE PAYABLE (Details) link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 001 - Document - Document and Entity Information link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 102 - Disclosure - GOING CONCERN link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 40201 - Disclosure - GOING CONCERN (Details) link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 101 - Disclosure - GENERAL ORGANIZATION AND BUSINESS link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 40101 - Disclosure - GENERAL ORGANIZATION AND BUSINESS (Details) link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 104 - Disclosure - PREPAID EXPENSE link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 107 - Disclosure - SUBSEQUENT EVENTS link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 106 - Disclosure - STOCKHOLDERS' EQUITY link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 40601 - Disclosure - STOCKHOLDERS' EQUITY (Details) link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 103 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 40301 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink 203 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) link:calculationLink link:definitionLink link:presentationLink link:labelLink link:referenceLink EX-101.CAL 7 cik1527027-20130430_cal.xml XBRL CALCULATION FILE EX-101.DEF 8 cik1527027-20130430_def.xml XBRL DEFINITION FILE EX-101.LAB 9 cik1527027-20130430_lab.xml XBRL LABEL FILE Amendment Description Amendment Flag Current Fiscal Year End Date Document And Entity Information [Abstract] Document Fiscal Period Focus Document Fiscal Year Focus Document Period End Date Document Type Entity Central Index Key Entity Common Stock, Shares Outstanding Entity Filer Category Entity Registrant Name Accounts Payable and Accrued Liabilities, Current Accounts payable and accrued liabilities Additional Paid in Capital Additional paid-in capital Assets TOTAL ASSETS Assets [Abstract] ASSETS Assets, Current Total current assets Assets, Current [Abstract] CURRENT ASSETS Cash and Cash Equivalents, at Carrying Value Cash and cash equivalents Commitments and Contingencies COMMITMENTS AND CONTINGENCIES Common Stock, Value, Issued Common stock, $0.0001 par value, 250,000,000 shares authorized, 62,250,000 shares issued and outstanding, respectively Convertible Notes Payable, Noncurrent Convertible note payable, net of discount of $160,209 and $-, respectively Customer Advances, Current Advances payable Equity [Abstract] STOCKHOLDERS' DEFICIT Liabilities TOTAL LIABILITIES Liabilities and Equity TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT Liabilities and Equity [Abstract] LIABILITIES AND STOCKHOLDERS' DEFICIT Liabilities, Current Total current liabilities Liabilities, Current [Abstract] CURRENT LIABILITIES Prepaid Expense, Current Prepaid expenses Retained Earnings (Accumulated Deficit) Deficit accumulated during the development stage Condensed Consolidated Balance Sheets [Abstract] Stockholders' Equity Attributable to Parent Total Stockholders' Deficit Common Stock, Par or Stated Value Per Share Common stock, par value per share Common Stock, Shares Authorized Common stock, shares authorized Common Stock, Shares, Issued Common stock, shares issued Common Stock, Shares, Outstanding Common stock, shares outstanding Convertible Debt, Noncurrent Note payable, discount Earnings Per Share, Basic and Diluted Net loss per common share: - basic and diluted Earnings Per Share, Basic and Diluted [Abstract] PER SHARE DATA: General and Administrative Expense General and administrative Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest Net loss from operations Condensed Consolidated Statements of Operations [Abstract] Interest Expense Interest expense Net Loss Operating Expenses [Abstract] EXPENSES Other Income and Expenses [Abstract] Other income (expenses) Revenues REVENUES Weighted Average Number of Shares Outstanding, Basic and Diluted Weighted common shares outstanding - basic and diluted Additional Paid-in Capital [Member] Common Stock [Member] Balance, shares Balance, shares Debt Instrument, Convertible, Beneficial Conversion Feature Discount on convertible note payable Equity Component [Domain] Net loss Retained Earnings [Member] Deficit Accumulated During the Development Stage [Member] Equity Components [Axis] Statement [Line Items] Condensed Consolidated Statement of Stockholders' Equity (Deficiency) [Abstract] Statement [Table] Balance, value Balance, value Stock Issued During Period, Shares, New Issues Issuance of common stock for cash, December 6, 2011, $0.002 per share, shares Stock Issued During Period, Shares, Other Common shares issued to Founder for cash at $0.0002 per share (par value $0.0001) on July 20, 2011, shares Stock Issued During Period, Value, New Issues Issuance of common stock for cash, December 6, 2011, $0.002 per share Stock Issued During Period, Value, Other Common shares issued to Founder for cash at $0.0002 per share (par value $0.0001) on July 20, 2011 Sale of Stock, Price Per Share Common stock issued during period, price per share Shares Issued During Period Price Per Share Common stock issued for cash, price per share Shares Issued During Period, Price Per Share Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract] Adjustments to reconcile net loss to net cash used in operating activities: Amortization of Debt Discount (Premium) Amortization of discount on convertible note payable CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD CASH AND CASH EQUIVALENTS AT END OF PERIOD Cash and Cash Equivalents, Period Increase (Decrease) INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS Income Taxes Paid Cash paid for Income taxes Increase (Decrease) in Accounts Payable and Accrued Liabilities Accounts payable and accrued liabilities Increase (Decrease) in Interest Payable, Net Accrued interest payable Increase (Decrease) in Operating Capital [Abstract] Changes in Operating Assets and Liabilities: Increase (Decrease) in Prepaid Expense Prepaid expenses Interest Paid Cash paid for Interest expense Net Cash Provided by (Used in) Financing Activities Net cash provided by financing activities Net Cash Provided by (Used in) Financing Activities [Abstract] FINANCING ACTIVITIES: Net Cash Provided by (Used in) Operating Activities Net cash used in operating activities Net Cash Provided by (Used in) Operating Activities [Abstract] OPERATING ACTIVITIES: Net Income (Loss) Attributable to Parent Net Loss Proceeds from Issuance of Common Stock Common stock issued for cash Proceeds from (Repayments of) Other Debt Proceeds from advances Condensed Consolidated Statements of Cash Flow [Abstract] Supplemental Cash Flow Elements [Abstract] Supplemental Cash Flow Disclosures: GENERAL ORGANIZATION AND BUSINESS [Abstract] Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block] GENERAL ORGANIZATION AND BUSINESS SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract] Significant Accounting Policies [Text Block] SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES STOCKHOLDERS' EQUITY [Abstract] Stockholders' Equity Note Disclosure [Text Block] STOCKHOLDERS' EQUITY Accounting Basis [Policy Text Block] Accounting Basis Accounting Basis [Policy Text Block] Advertising Costs, Policy [Policy Text Block] Advertising Basis of Accounting, Policy [Policy Text Block] Basis of Presentation Cash and Cash Equivalents, Policy [Policy Text Block] Cash and Cash Equivalents Consolidation, Policy [Policy Text Block] Principles of Consolidation Earnings Per Share, Policy [Policy Text Block] Earnings (Loss) per Share Fair Value of Financial Instruments, Policy [Policy Text Block] Financial Instruments Income Tax, Policy [Policy Text Block] Income Taxes Recently Issued Accounting Pronouncements Interim Financial Statements [Policy Text Block] Interim Financial Statements Interim Financial Statements [Policy Text Block] New Accounting Pronouncements, Policy [Policy Text Block] Revenue Recognition, Dividends [Policy Text Block] Dividends Revenue Recognition, Policy [Policy Text Block] Revenue and Cost Recognition Use of Estimates, Policy [Policy Text Block] Use of Estimates Advertising Expense Advertising expense EX-101.PRE 10 cik1527027-20130430_pre.xml XBRL PRESENTATION FILE XML 11 R8.xml IDEA: GENERAL ORGANIZATION AND BUSINESS 2.4.0.8101 - Disclosure - GENERAL ORGANIZATION AND BUSINESStruefalsefalse1false falsefalsefrom-2012-08-01-to-2013-04-30.18514.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2012-08-01T00:00:002013-04-30T00:00:001true 1us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0GENERAL ORGANIZATION AND BUSINESS [Abstract]2false 2us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div> <div style="WIDTH: 720px"> NOTE 1. GENERAL ORGANIZATION AND BUSINESS We are a development stage company and were incorporated in the State of Florida on July 20, 2011, as a for-profit company, with an established fiscal year end of July 31. We are in the early stages of establishing our business operations and have not earned any revenues. The Board of Directors believed that to continue to protect and increase shareholder value, it would be to the advantage, welfare and best interests of the shareholders for the Company to consider alternative corporate strategies to generate new business revenue for the Company. Thus, the Board of Directors approved adding a second business to the Company's business plan:  Luxuria Brands, a focused brand management company.  The Luxuria Brands and Supercare Centers business lines will be operated under two separate divisions of Aristocrat Group Corp.  Although the Supercare Centers will continue to be a business line, the primary focus from this point forward will be on Luxuria Brands. On January 15, 2013, we formed Top Shelf Distributing, LLC ("Top Shelf") as our wholly-owned subsidiary. Top Shelf will be focused on developing our distilled spirits line of business. On December 31, 2012, the Company received written notice of the resignation of Cindy Morrissey as Chairman, President and Director of the Company, effective as of January 1, 2013.  On December 31, 2012, the Board of Directors appointed Robert Federowicz to be President and Chief Executive Officer of the Company to fill the outstanding vacancies. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 46R -Paragraph 4, 14, 15 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2134480 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number FAS140-4/FIN46(R)-8 -Paragraph 8, C1, C7 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2122150 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 720 -SubTopic 15 -URI http://asc.fasb.org/subtopic&trid=2122524 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=7880789&loc=SL6228881-111685 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6359566&loc=d3e326-107755 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7668296&loc=d3e288-107754 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2197480 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=18733093&loc=d3e5614-111684 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 2-6 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 915 -SubTopic 235 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6472506&loc=d3e38932-110933 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 852 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2209116 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 272 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055 Reference 16: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 94-6 -Paragraph 10 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0GENERAL ORGANIZATION AND BUSINESSfalseGENERAL ORGANIZATION AND BUSINESSUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.aristocratgroupcorp.com/role/GeneralOrganizationAndBusiness12 XML 12 R6.xml IDEA: Condensed Consolidated Statement of Stockholders' Equity (Deficiency) (Parenthetical) 2.4.0.8006 - Statement - Condensed Consolidated Statement of Stockholders' Equity (Deficiency) (Parenthetical)truefalsefalse1false USDfalsefalse$as-of-2011-12-06.18525.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027instant2011-12-06T00:00:000001-01-01T00:00:00USD_per_shareDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0USDUSD$2false USDfalsefalse$as-of-2011-07-19.18519.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027instant2011-07-19T00:00:000001-01-01T00:00:00USD_per_shareDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0USDUSD$1true 1us-gaap_StatementOfStockholdersEquityAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Condensed Consolidated Statement of Stockholders' Equity (Deficiency) [Abstract]2false 2us-gaap_CommonStockParOrStatedValuePerShareus-gaap_truenainstantfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00falsefalsefalse2truefalsefalse0.00010.0001USD$falsetruefalsenum:perShareItemTypedecimalFace amount or stated value of common stock per share; generally not indicative of the fair market value per share.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 129 -Paragraph 4 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 30 -Article 5 false3Common stock, par value per share3false 2cik1527027_SharesIssuedDuringPeriodPricePerSharecik1527027_falsenainstantfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse0.0020.002USD$falsetruefalse2truefalsefalse0.00020.0002USD$falsetruefalsenum:perShareItemTypedecimalShares Issued During Period, Price Per ShareNo definition available.false3Common stock issued for cash, price per sharefalseCondensed Consolidated Statement of Stockholders' Equity (Deficiency) (Parenthetical) (USD $)UnKnownUnKnownNoRoundingUnKnowntruefalsefalseSheethttp://www.aristocratgroupcorp.com/role/CondensedConsolidatedStatementOfStockholdersEquityDeficiencyParenthetical23 XML 13 R17.htm IDEA: XBRL DOCUMENT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	9 Months Ended
	Apr. 30, 2013	Apr. 30, 2012	Jul. 31, 2012	Jul. 31, 2011	Jul. 19, 2011
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Cash and cash equivalents	$ 112,539	$ 13,370	$ 1,243	$ 8,900
Stock split description	On May 1, 2012, the Company effected a five-for-one forward stock split. All share and per share amounts have been retroactively restated to reflect the forward split.
Advertising expense	$ 73,738

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 8, 9

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7

-Footnote 1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3044-108585

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7, 26

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

Description of the stock split arrangement. Also provide the retroactive effect given by a stock split that occurs after the balance date but before the release of financial statements.

+ References+ Details

XML 14 R4.htm IDEA: XBRL DOCUMENT

Condensed Consolidated Statement of Operations (USD $)	3 Months Ended		9 Months Ended		21 Months Ended
Condensed Consolidated Statement of Operations (USD $)	Apr. 30, 2013	Apr. 30, 2012	Apr. 30, 2013	Apr. 30, 2012	Apr. 30, 2013
Condensed Consolidated Statements of Operations [Abstract]
REVENUES
EXPENSES
General and administrative	178,550	16,133	355,731	30,630	407,106
Net loss from operations	(178,550)	(16,133)	(355,731)	(30,630)	(407,106)
Other income (expenses)
Interest expense	(8,239)		(8,239)		(8,239)
Net Loss	$ (186,789)	$ (16,133)	$ (363,970)	$ (30,630)	$ (415,345)
PER SHARE DATA:
Net loss per common share: - basic and diluted	$ 0	$ 0	$ (0.01)	$ 0
Weighted common shares outstanding - basic and diluted	62,250,000	62,250,000	62,250,000	54,373,350

XML 15 R10.htm IDEA: XBRL DOCUMENT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Apr. 30, 2013

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the SEC. The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles ("GAAP") of the United States. See Note 2 regarding the assumption that the Company is a going concern.

Principles of Consolidation

Interim Financial Statements

The results of operations for the nine month period ended April 30, 2013 are not necessarily indicative of the results for the full fiscal year ending July 31, 2013.

Accounting Basis

The Company is currently a development stage enterprise reporting under the provisions of Accounting Standards Codification ("ASC") 915 "Development Stage Entities".

Use of Estimates

Cash and Cash Equivalents

Earnings (Loss) per Share

The Company computes basic and diluted earnings per share amounts in accordance with ASC Topic 260, Earnings per Share. The basic earnings (loss) per share are calculated by dividing the Company's net income available to common shareholders by the weighted average number of common shares outstanding during the year. The diluted earnings (loss) per share are calculated by dividing the Company's net income (loss) available to common Shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There are no diluted shares outstanding for any periods reported.

On May 1, 2012, the Company effected a five-for-one forward stock split. All share and per share amounts have been retroactively restated to reflect the forward split.

Dividends

The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown, and none are contemplated in the near future.

Income Taxes

Financial Instruments

The Company's balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization.

FASB Accounting Standards Codification (ASC) 820 "Fair Value Measurements and Disclosures" (ASC 820) defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:


	●	Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.

	●	Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.

	●	Level 3 - Inputs that are both significant to the fair value measurement and unobservable.

Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of April 30, 2013. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accounts receivable, other current assets, accounts payable, accrued compensation and accrued expenses. The fair value of the Company's notes payable is estimated based on current rates that would be available for debt of similar terms which is not significantly different from its stated value.

Advertising

The Company expenses advertising as general and administrative expense when incurred. Advertising expense for the nine months ended April 30, 2013 and 2012 was $73,738 and $-, respectively.

Revenue and Cost Recognition

Recently Issued Accounting Pronouncements

Except for rules and interpretive releases of the SEC under authority of federal securities laws and a limited number of grandfathered standards, the FASB Accounting Standards Codification™ ("ASC") is the sole source of authoritative GAAP literature recognized by the FASB and applicable to the Company.

We have reviewed the FASB issued Accounting Standards Update ("ASU") accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation's reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

- Definition

The entire disclosure for all significant accounting policies of the reporting entity.

+ References+ Details

XML 16 Show.js IDEA: XBRL DOCUMENT /** * Rivet Software Inc. * * @copyright Copyright (c) 2006-2011 Rivet Software, Inc. All rights reserved. * Version 2.4.0.3 * */ var Show = {}; Show.LastAR = null, Show.hideAR = function(){ Show.LastAR.style.display = 'none'; }; Show.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; } }; Show.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( '-', '+' ); } } }; XML 17 R18.htm IDEA: XBRL DOCUMENT

CONVERTIBLE NOTE PAYABLE (Details) (USD $)	9 Months Ended
CONVERTIBLE NOTE PAYABLE (Details) (USD $)	Apr. 30, 2013	Mar. 31, 2013	Jul. 31, 2012
CONVERTIBLE NOTE PAYABLE [Abstract]
Convertible note payable	$ 167,075	$ 167,075
Notes interest rate		10.00%
Debt conversion, price per share		$ 0.02
Value of beneficial conversion feature	167,075
Debt instrument, interest expense	6,266
Note payable, discount	160,209
Accrued interest	$ 1,373

- Definition

Amount of a favorable spread to a debt holder between the amount of debt being converted and the value of the securities received upon conversion. This is an embedded conversion feature of convertible debt issued that is in-the-money at the commitment date.

+ References+ Details

XML 18 R19.xml IDEA: STOCKHOLDERS' EQUITY (Details) 2.4.0.840601 - Disclosure - STOCKHOLDERS' EQUITY (Details)truefalsefalse1false USDfalsefalse$from-2011-12-01-to-2011-12-06.18526.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2011-12-01T00:00:002011-12-06T00:00:00sharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USD_per_shareDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$2false USDfalsefalse$from-2011-07-01-to-2011-07-19.18524.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2011-07-01T00:00:002011-07-19T00:00:00sharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USD_per_shareDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$3false USDfalsefalsefrom-2012-08-01-to-2013-04-30.18514.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2012-08-01T00:00:002013-04-30T00:00:00sharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USD_per_shareDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0$4false USDfalsefalse$as-of-2012-07-31.18513.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027instant2012-07-31T00:00:000001-01-01T00:00:00sharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USD_per_shareDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0USDUSD$1true 1us-gaap_StockholdersEquityNoteAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0STOCKHOLDERS' EQUITY [Abstract]2false 2us-gaap_CommonStockSharesAuthorizedus-gaap_truenainstantfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3truefalsefalse250000000250000000falsefalsefalse4truefalsefalse250000000250000000falsefalsefalsexbrli:sharesItemTypesharesThe maximum number of common shares permitted to be issued by an entity's charter and bylaws.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 30 -Article 5 false1Common stock, shares authorized3false 2us-gaap_CommonStockParOrStatedValuePerShareus-gaap_truenainstantfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00falsefalsefalse2truefalsefalse0.00010.0001USD$falsetruefalse3truefalsefalse0.00010.0001USD$falsetruefalse4truefalsefalse0.00010.0001USD$falsetruefalsenum:perShareItemTypedecimalFace amount or stated value of common stock per share; generally not indicative of the fair market value per share.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 129 -Paragraph 4 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 30 -Article 5 false3Common stock, par value per share4false 2us-gaap_StockIssuedDuringPeriodSharesIssuedForCashus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse1725000017250000falsefalsefalse2truefalsefalse4500000045000000falsefalsefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalsexbrli:sharesItemTypesharesNumber of shares issued as consideration for cash.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 915 -SubTopic 215 -Section 45 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6472370&loc=d3e38297-110927 false1Issuance of common stock in exchange for cash, shares5false 2us-gaap_StockIssuedDuringPeriodValueIssuedForCashus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse3450034500USD$falsetruefalse2truefalsefalse90009000USD$falsetruefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalsexbrli:monetaryItemTypemonetaryValue of stock issued as consideration for cash.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 915 -SubTopic 215 -Section 45 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6472370&loc=d3e38297-110927 false2Issuance of common stock in exchange for cash6false 2us-gaap_EquityIssuancePerShareAmountus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse0.0020.002USD$falsetruefalse2truefalsefalse0.00020.0002USD$falsetruefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalsenum:perShareItemTypedecimalAmount per share assigned to the consideration received for shares issued.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 915 -SubTopic 215 -Section 45 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6472370&loc=d3e38297-110927 false3Issuance of common stock in exchange for cash, price per share7false 2us-gaap_StockholdersEquityNoteStockSplitus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00<div> <div style="WIDTH: 720px"> On May 1, 2012, the Company effected a five-for-one forward stock split. All share and per share amounts have been retroactively restated to reflect the forward split. </div> </div>falsefalsefalse4falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringDescription of the stock split arrangement. Also provide the retroactive effect given by a stock split that occurs after the balance date but before the release of financial statements.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Stock Split -URI http://asc.fasb.org/extlink&oid=6525746 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SAB TOPIC 4.C) -URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187143-122770 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section C Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 43 -Section B -Paragraph 2, 15, 16 -Chapter 7 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0Stock split descriptionfalseSTOCKHOLDERS' EQUITY (Details) (USD $)NoRoundingNoRoundingNoRoundingUnKnowntruefalsefalseSheethttp://www.aristocratgroupcorp.com/role/StockholdersEquityDetails47 XML 19 R9.xml IDEA: GOING CONCERN 2.4.0.8102 - Disclosure - GOING CONCERNtruefalsefalse1false falsefalsefrom-2012-08-01-to-2013-04-30.18514.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2012-08-01T00:00:002013-04-30T00:00:001true 1cik1527027_GoingConcernAbstractcik1527027_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0GOING CONCERN [Abstract]2false 2cik1527027_GoingConcernTextBlockcik1527027_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div> <div style="WIDTH: 720px"> NOTE 2. GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As of April 30, 2013, the Company had not emerged from the development stage and has generated net losses since inception of $415,345.  The Company has not generated positive cash flow from operations and does not expect to do so in the near future.  Current liabilities exceeded current assets by $196,531 as of April 30, 2013. In view of these matters, the Company's ability to continue as a going concern is dependent upon its ability to achieve a level of profitability. The Company intends on financing its future development activities and its working capital needs from borrowings until such time that funds provided by operations are sufficient to fund working capital requirements. The Company has no commitment from a lender to provide funds and there is no guarantee that funds will be available to the Company when needed or that, if available, they are on terms which are acceptable to the Company. The financial statements of the Company do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaGoing Concern [Text Block]No definition available.false0GOING CONCERNfalseGOING CONCERNUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.aristocratgroupcorp.com/role/GoingConcern12 XML 20 R12.xml IDEA: CONVERTIBLE NOTE PAYABLE 2.4.0.8105 - Disclosure - CONVERTIBLE NOTE PAYABLEtruefalsefalse1false falsefalsefrom-2012-08-01-to-2013-04-30.18514.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2012-08-01T00:00:002013-04-30T00:00:001true 1us-gaap_ConvertibleLongtermNotesPayableCurrentAndNoncurrentAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0CONVERTIBLE NOTE PAYABLE [Abstract]2false 2us-gaap_LongTermDebtTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div> <div style="WIDTH: 720px"> NOTE 5. CONVERTIBLE NOTE PAYABLE On March 31, 2013, the Company signed a Convertible Promissory Note which refinanced non-interest bearing advances in the amount of $167,075 into a convertible note payable. The Convertible Promissory Note bears interest at 10% per annum and is payable along with accrued interest on March 31, 2015.  The Convertible Promissory Note is convertible into common stock at the option of the holder at the rate of $0.02 per share. The balance of the Convertible Promissory Note is $167,075 as of April 30, 2013. The Company evaluated the terms of this note in accordance with ASC Topic No. 815 - 40, Derivatives and Hedging - Contracts in Entity's Own Stock and determined that the underlying common stock is indexed to the Company's common stock. The Company determined that the conversion feature did not meet the definition of a liability and therefore did not bifurcate the conversion feature and account for it as a separate derivative liability. The Company evaluated the conversion feature for a beneficial conversion feature. The effective conversion price was compared to the market price on the date of the notes and was deemed to be less than the market value of underlying common stock at the inception of the note.  Therefore, the Company recognized a beneficial conversion feature in the amount of $167,075. The discount is being amortized over the life of the note using the straight-line method which approximates the effective interest method.  During the nine months ended April 30, 2013, the Company recognized interest expense in the amount of $6,266 as a result of amortization of the discount on the convertible note payable. As of April 30, 2013, the balance of the discount was $160,209. Accrued interest at April 30, 2013 totaled $1,373. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for long-term debt.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 22 -Article 5 false0CONVERTIBLE NOTE PAYABLEfalseCONVERTIBLE NOTE PAYABLEUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.aristocratgroupcorp.com/role/ConvertibleNotePayable12 XML 21 R6.htm IDEA: XBRL DOCUMENT

Condensed Consolidated Statement of Stockholders' Equity (Deficiency) (Parenthetical) (USD $)	Dec. 06, 2011	Jul. 19, 2011
Condensed Consolidated Statement of Stockholders' Equity (Deficiency) [Abstract]
Common stock, par value per share		$ 0.0001
Common stock issued for cash, price per share	$ 0.002	$ 0.0002

XML 22 R8.htm IDEA: XBRL DOCUMENT

GENERAL ORGANIZATION AND BUSINESS	9 Months Ended
GENERAL ORGANIZATION AND BUSINESS	Apr. 30, 2013
GENERAL ORGANIZATION AND BUSINESS [Abstract]
GENERAL ORGANIZATION AND BUSINESS	NOTE 1. GENERAL ORGANIZATION AND BUSINESS We are a development stage company and were incorporated in the State of Florida on July 20, 2011, as a for-profit company, with an established fiscal year end of July 31. We are in the early stages of establishing our business operations and have not earned any revenues. The Board of Directors believed that to continue to protect and increase shareholder value, it would be to the advantage, welfare and best interests of the shareholders for the Company to consider alternative corporate strategies to generate new business revenue for the Company. Thus, the Board of Directors approved adding a second business to the Company's business plan: Luxuria Brands, a focused brand management company. The Luxuria Brands and Supercare Centers business lines will be operated under two separate divisions of Aristocrat Group Corp. Although the Supercare Centers will continue to be a business line, the primary focus from this point forward will be on Luxuria Brands. On January 15, 2013, we formed Top Shelf Distributing, LLC ("Top Shelf") as our wholly-owned subsidiary. Top Shelf will be focused on developing our distilled spirits line of business. On December 31, 2012, the Company received written notice of the resignation of Cindy Morrissey as Chairman, President and Director of the Company, effective as of January 1, 2013. On December 31, 2012, the Board of Directors appointed Robert Federowicz to be President and Chief Executive Officer of the Company to fill the outstanding vacancies.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 46R

-Paragraph 4, 14, 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 275

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2134480

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Staff Position (FSP)

-Number FAS140-4/FIN46(R)-8

-Paragraph 8, C1, C7

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 205

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2122150

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 720

-SubTopic 15

-URI http://asc.fasb.org/subtopic&trid=2122524

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=7880789&loc=SL6228881-111685

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 205

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6359566&loc=d3e326-107755

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 205

-SubTopic 10

-Section 45

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=7668296&loc=d3e288-107754

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2197480

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=18733093&loc=d3e5614-111684

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 2-6

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 915

-SubTopic 235

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6472506&loc=d3e38932-110933

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 852

-SubTopic 10

-URI http://asc.fasb.org/subtopic&trid=2209116

Reference 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 272

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055

Reference 16: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 94-6

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

ZIP 23 0001161697-13-000471-xbrl.zip IDEA: XBRL DOCUMENT begin 644 0001161697-13-000471-xbrl.zip M4$L#!!0````(`,*)Z$+YAH+I'S4``'FG`0`7`!P`8VEK,34R-S`R-RTR,#$S M,#0S,"YX;6Q55`D``YLKVU&;*]M1=7@+``$$)0X```0Y`0``[#UI<]O(L=]? MU?L/$V9KRZX2;U&7[>3).AR]V)(BRB^;?$F!P)"<&,1@9P`=^^M?=P^.`0E2 MD$10=E:U56L*F*./Z6-Z&CWO_WPW\]D-5UK(X$.CV^HT&`]#42OVVQ ML\!ML3>-DX]G_VR\;3:3IJ&27NQ"6QFP7J?;;W9VFYT]]C^L>]`=L,LOIN'= M2/D,0`KT@2N^=0>]W4YO]T-C&D7A0;M]>WO;\U.M]GOILUCW9PX M3IAU&3MZ1",G+TJZ""VW>]W=59B:%DF'*B0!QC'V'O$XT.Z4SYPK/F:$UT%T M'\**T6(6^D@Z>C95?/RAD;.WF;*N=:>]!FN;X?+W!X>N*^,@@B7YT=%"7TI? MN/?7_"[ZZ$OW&Q/>A\;J)JWNWJ"[W>KD_S68*X,(WE\A+&,E9TU#JSTD5R2; M9HEN-P&JA<[0_4\_^]$[6-7'%T?7_[@\8S(]9HMMM_[Q^UV\?7 MQ^R7OUQ_^*__WL^/HO!VRWUPGO&FE;@'<8.2HZ5">"88=HZD0D%*EPW0K?I]4@@A@&UR!@$UQ$ M^`Q748L=&K$!^?)9O[-%5GRK,,;4\5@@(P;SJPG,A@N*&BR**@@<--=LP@.N MR(<(>,1\J3773`N8DN'_0A)$F/:G[>Y@J[\]:+&?G5GX+ACIL*`;<"R<.A\O ME+A8@`*NHZ=L[,M;`X\,L0%I`03"D]STY'V!OTN$G:!B"UPF=B- MX+?X"N8$]35S(E!END!>FOR/_?UW`#C->8_`KF`9*DR/AQP4(``3AT!)$14Z M.^Y4`&N@HX\D`6I MC*UNI?I&T#DA3.`#93D,1CP92:7D+;S4#-4?K.+8G;)(S+A9J.,8YR7][1EW MT^8B3*WC,:AM@3,#6MA\83K%?XV%,J)1Q,NL':#:;"8B@IZ`0J(8VR'3J1-` M$"-@#,PKJ.`0-X'P3>H%-;,-^PAF-/H-6J:LC!.N$( MRL,=&.B::)J8/A]]8U(-*(.YCPL6!\:%;9A.+=O7@&8D[(U5`K,-,LG&(+(B MH5(.CPC@^< M:.^QT"Z\N4=G"(VBQ_XW!N+VN^3!]`AJPP6RB^A:P!.)?S"PU$!U-*LV[U!M M.?"8`)*QRI;-7^=<2@!"^-Q:;T-$/G M\Z]?DH&AL6^,J^65I)0+`$0.(PK/ETSPD=_RR,3>;W*\F+*8]%O#8*$F-NDGZ')8JZ390&Z@00&%@ M4U0A[`;6,RQU7.XC&44^[C&TF*"Z3$RA42:I//@.J+4I22)H%`^F`"<HN2])&5R"P>7PD]Z3-%1J2`FG\='O\+E-._-([=`!J[`JR,_M#8;OP) M6G8ZO0+2E4#!8#!A9;!,`(39E3<11S1T2]%^G+H5S0C:+H5 M]#)`OY-"WYV#/M?+I(^UK9`!MYU>;P#X=0J8K8!I'LU3V%"H(UA`$ZELKA2> MU\"3(6``,\">.#V<2K8Y-B(%(.8AA]TT.#48;#QW9MP"O?BB!M@/K\Z&UQ=' M5X?7[-/5Q==+=G1Q==FR`2^"8"!/#J+3@RU]Z=QCM.XP\.")`NOY.8_[I2%U MZSRW2GL"MU=MP67H]>;0*S@"]!?!PD\+]D278+7?!8<);%Y0K?\7>WL[76V^X..A5PY'.M!I$X>]7=[NX-' MXW&#T1E-,6U='IU^H,WK/GT-R14YB5\@KR+9E6OFY&"P[&S6IRB;X\U$0.J= MXE'I1I[.L$1`!YY>BUEX9$T6`V%Z20@,IJ%@XBW,_=-N?VNWOT0+ MCV=A;O_^F=OWBFM_J:`DF_UYV4@>KU\<5LG\;A^(5(I2`LYSL)C;7=]I<1`( M_T,C`E5?CE2W@%3/0FKESCO+E-.B+$^N!ZYL^Y47-;,4_':<]C-T*OZ MC4)"%^-C/HJ.88.#ENI2\9F(9\G6^X%6F^7@SM[.CL7`AX"K#^/?,[?W'N8V M1=)ZG1)N[VV,VR:=A-"BG[7[1MWM[J"_;P%,TU:!JDY'I]O;[E>!J>!,VT]> MB&[E+G$%4#=-S%)`*2/Q8IRG*!I[6>8Q5FOZZC@^WW$D2N-YQZ5UK+Q!%[(L MB8)\-LH=`A_/`X7F2QT#>&5I#&&L=.R8K"TZX(Q]G@Z0Y@UD:4O#DZ/Y]+_2 M^4OFB;5)>J2\"Q5#^U%*.2LOH"2IXE.62'"8)A)8B<.7>2+!F\:GP\/+QML4 MV$)V18L-.6?G,N*LAY@YE`%AX,&,3)/FN)"3*=:=Q_0X62[*_Y&CI[#3QW]. M?HW%C>,CL0^C(T/D].#*BWKU\'=7D$'5X*J?I0WI\N_$X3GCBE7 M^)6//[5]_4[G>^-SKTK,W]HC]);'_$L6=K^_ M6P?&YC3I+'`5=S0_YN;?%8B7=]CLCK$+FFU_YR%JE$.Z::*L.*!_]BZR0)3M M[8<7R/=!DHWM-:L9P&<0I<3SK]3RU?%_ON./%"8_F7Y8M-Z0\W^:1'7!@0^E MSA(42Y-(Z0,-89)1:FN<4O-'X",=@".3"1Y.X6N$@,W.R2V',AH[66B',EZ9@3O>RC M%(T]Z0N'"0<2C_?U3!3[CT?Q$0[VVE!,DA,N'76A M:%?HD9M2R'RKT&[]^Z;5J7]=:_D^#%V]:*]U[_3CH+W!1,\UH6TR<`[C:"J5 M^`US_(OHSK]?\Z(N31HR*4.=PLYI.43K16U]"[=^U$Q6:SE:YMTFN)6G>#T` MZ'JPJ9E!Z\)F/AWOP42\E^?20AK>^I![>:;5B%ROU>WT^ZWM_<'N(_E7TN][ M1K1?&=%Y7OY@B.Z7`?R4<&@5O-?MMCX-YUXIL)5BH8]F[O;@01M8A;E6Z'/N M8>TG%K@\2Z$OBV=6AKC.`X?'01QHV.EZ=*97&CM:T>`U9/3\D)%U6"G'K$#M M#9X8N]F\R[YV3Z-#R6FM*1MQF)5]8Y^P[AO`K\*6^U#-EPROTQ.\:T1C&*Z4077K?R M(^;\UZ'O8RR**_,I//Q(/M_/0:2J(,AHQ\T+DW!?S`#)B*3`D<\Q0>E_@%$Y).M#YX<(-&4(?);! MY)JK&68=I)GZ\TB6M:F=#;XO9(@M>5?_ MIQ+`NAW;X)?#L1Y$:O5;=AZ-!NJ#,ZIT@HK66F0?><"Q]I3CFX=8@.*44UD. M\R7B$SIN^$!Y9[=C?SGR%(A?GEB/VUQ5H^"J3,E M[+HQR7U2)IZKFJ^9VV%<5$Y=5$[=Y:@O!ZR(_XFC`BR"FIZO8IJV>QAXQ\*/ MH^04ZX$V-7-\J7)N0E.+`@]`60_:]24;EJ.-539>&.6=AU$&WO;*.;WS0Z*\ M^S#*O0+*-I=W7Q3ELJCW`VU>`]_/#WRG)&9O/DNMWV(=1D:T?H%O[3%J'&.= M3/S^R#45R!,!X"F8"!\MPZQH`V5^[:I1,A,^I4 M^A[XY3@:#G++L<`S%CS%DM)@T8-X-@((Y+C02S-IG3EZ5&N-^F.Y2U/I>H%^ M:\4G&:P,K6$)6BDP*]![+%Z/&TI0"=:$Q5G7A2ZFNBR5ZY9EMUK?V;'QV/N$BV`!C>\"1`V94"5*VX=!4C@B2;3H2^B%L.# MH&15@>PNBFK^\:'BD9).DD&,Z<3D^^'Z47SLTUT#4VL2&GX]ISL/V)0Y(T7\ MP_0C5"YI%VL+M:H!.@K%(*VGC:[PC9,2C6]2X5*9= MB0D>N">EVLUU*A;@Z>4=,)>Y\87CM^:.GY3AJ-<*G1X./U:Y>`JETD.,C)KOS6_S MXO`N!QI[B8$V_$,#GY9C)ND9=5N4W9)H*<+"4.[TWI*'ZT<$D-BW3 M>=]TWY;,;7W'K].+<-#5=+2Y\C#I`=`X3(Z2RO=TS8P(\CMZM(R5B\4$Y$AS M=6/.M`/8,*`'"AQ_T\-_\9XSH)$EP?(V*`#@C,#C>@*4Y#E2A-&^92%S?1/F MND*Y\^JTAI/ MI5A2XF1>11?E=`ND#3=,,'"4724U)[7SEOIWN1C6/'&UM5!IYM\-"UY2'GL@ MCV?&%)F[=D#B@@6Q3&X6PK`AR&@JR9EP6F9MN4.VQ;B@&3P!CB)>P$J71*5_ M;273H%-;G!Z'U&(&'H1:8GT7],:[DB%R$UYEO`4%A%?KF$G>I;9[*<$>1QCV MAKFJFR$<&;)1<[AH$`&%&KSJQ%>=^%VPX"5U8C_7B9G9:Y9<3IB_2"ML+V^+BA:SV"11=IA>F>>TZX[FU M6T\!(XLS%\W)>8BFRYS5C#/#:=\E*\SUQY9TT"G/>,QI=B0#NIQXA7#A0JDMMI>P^TV6Q25'\PV.U;F3$/`%9+>#?N2@E;EI=^W<.UL31C5G!YKP9?&5I32S=F*EO MSMGZ5X[6Q-&-^3/->8?FA5E*`^*]9!;9LV=E3L:SO[);0:FU?%]7%:\?[9J= MJGCM/06OIZWL]>)5EI2_[.5K_MOS\]\,;1FMGLVGO>71.SI5,K!$"`LL,H\K MRA3:W>Y8"?4+`)O']E4D7ZEK?D"$L;_\A&A&&I%BIV;P+84QZ.$YDJ-FG@-@WAN5;NTHH2S8N) M?/S.Y#\MA2]+I+/"OP@6!BBU39[CBM@F,?CTNA8>.'3\C[U,C#/+V`/\G##T M*3$'7BJR133*.FZ ML2J0^)`"LTGDV??E+65TPMBADC?"2]9/&HHO`UB,F8BPQPS,/H#^#=,MZ7@4 MP\,+=]/<"M^G-R9YDMM#15,EX\DT7:HR\RELB,]E*1ASA[E4P]NB3]D9!/8I M%.]^RGIV>F'[^N[$*3*LI=#L?D34>T M<=GXY'^%LGFN8WIGEKU4K;RW+YJ+ M]662N++&N_]"ON[(*Q/N-\YT%M-GJ]`]2>C#A0@]16G?/QDL-J[*_!N:GS^B?;,>IZ],Z7M0F2AIG=-N MQT0^GGNA649DF0BK%ZW6^6HD\AL:0L<+0`UR)J7ISGVI?%RZ5#GW9025-<;J M:@>O/4(3W3?[<_EKHW/>-`N!9DEX"^5;63#Y=`MD:T":2[JN9_ M([Z.[?NS)TJGTA'QML=93$A8,LA>?1ND&'.6]MPLHH/W80X"QR4!J1`'2/A! M@JD!,6&13V(Q!->\ M0RV2DQ03@_0;!#_R8B,[.5&:X1*R`E\0@!2.6$WP;TJ+@1'"UPYC3\IE"]6` MR5]I-*2R;.;-N9@HETMM8D%#1[F%8.[DA"2UK>FB7,R7^4I4PKY%-'EF>8R1_7#I*TAPXUNH]WMDLCR-V<>_BIX8.+Z:$X) M09F_^?1SE&=#X.0EM+%J$L2+STNST6Y>G%C]]!:3K2`=!['M,2PQW>EE-/.: MSN3(>2W*CIS7JTZ+Z;1.>Q=+^9%#:)7\ MJ#*GI-E9+AY;9D=UL=Z=\^:I"<;^!G[H`&\Y9/U+U4+?[5STDK.L:5F=\*UE M/+V1[@KS>LZ[O?.+C1&^M>R5-])=88Y&ZXSO^YLBO%V`X4G"S1*\JS&\N3'Y M;A=C=W)=*JI78O=9J]W;&+?WN@!9,6E:;WR+16QWQG>^_O@6"./.C"^WY-O; M2YW0+1'-71I=?5:^$,GIE'B=!`(L-8HG(K3:( MS6Z\Q4>P2*Q6&\%9JU-X$W[1R-G\+N/S?XZ9`124E\BWZD>UH_3M"7[?&!0W M\UXM*%``EF&-=YZ<@8JR_P;?P;:/+HMPY@GW`5IRIR%#XW?(/`@F59C-P\&E MR`:T9_$C(4#S1Q/F``B,%;'Q+"0[@&>_4'O@MWERDZ56'J#B_,1&%P[@W0FL M=S(\:^=7,5!X-,/S^778CX:SRSH\Z`\O#XYDV9@Z3@<*93OBYD*J%ARR_7Y?@[H_HI(7MVV8MP/R%1;D:6 M-)ONI^@B`E;<1@PWFW8^I<.45\\"@YA+.G71_INC6B M59GL)AXG_6F/-J98LLD,$#\1`=U!H4!?"GM)$TK`A1ZGE#_AO`#,_`>"(/(P MA94+-'.2(W4!452*MQ,P@G4;,<]ESP+K'TB!WA"3'T1+0Y'"AYC2ARRP+?`1 MA0B6QTTYRF[L-'VQ?.+HN.77\70?_Z/O.UY!%4#<2_C0@\X8JCU=7A$AN M@YMNM-XF-QE/U#JQ/@UN!M_ZGZW;;Y_Z-]?_Z-]=W]Y8_9LKZ\/]\/IF,!Q6 M&5CT.Y7QLF6%"%Q)$99='O#`LY"2KDDE4/(R;I^Q\-A_]/CFX]B@/#`_ MMTW.TE:#O+M09XLKOHD;RW8;(J+'-VIT@%:)`/@92Y(Q'Q/I1;KOB25H%3WS M-[Q7(I52V&4KH")!28S`3PYJW=!),!;4>J`OH8@,!(A9@]P M3N(OT_X5TWZGYD$P.=TZ[`LS<5+*X0X&,@!WJ%@%!K=P8AS=[MP`'O7&U+/] M]T9@V.?9=[[)V]8'.+4!S"NG:3P#J-41_&+N*F-)9#*L+-D"\G4XXW(&.[]U MR8"[1O\>%NG!/7G#2[6+F_\Q&A)CE1*!>(^H'Z4R@7K!7D0!!)- MW1`P1#^1;P#V+K(US.@A=W_&\AU$D"+Q]=-K$&W_G5#:FYG?"+%4O3 M"Y].8)XQPM,H6OELC^%8E-T,UCPC;OI`ECI#PJ5F3FC[G&?EYU!<=,],*,\Y M="0'DDSN-(>1^Z3T0:2R47.)>/L(4FD&"RR]ZV0=;,2NRZ\U8\8/5&1 M]"L,8*=!+W^M](TW$QNSG*8RAUIF(F#:);;Z2/%&_8V,^W"(O()B]PRNI#3$ MN<]KL][;O5^*F5O`M@0W`U8ZPVSQJ&FU@R,./%Z8K?,W1IW_J8Z?R3[=CJ?/Y+NRB-9.SR^Y)'L&VK4_)'L M&YK/4->^,SSWH"-<%B7/"\5>K0\-F_2/=TZLX?T7_N(?UNU':WC]Z>;ZX_5E M_^;.ZE]>WM[?W%W??+*^WG)67`\J=92K`\X'OK^B>\.TW5=XLE%.`DM["7"7 MQ3K!?`=VE,L@<;H'$S3LZ],9G!%T750=)\G+7R5[]2%Q[EH!7W/,Z+8P/D]3I>` M0(`-T'50&AQ#0:`2``1R^O(2.S:97M&T(SJ>^Y2[JBJ<=V`3,@RX///MF>/. ME8"3ZXKJI@U4:2)KM_#F3A:Z, M\%.?\5M<1%$>`.B"E8FGQAYF3*P8*<6[1C.`$S$:M:GZLLV9(F(SXS^G/DX8WH:<[]595&206*<,MAP8$/+*Q`$*DN*S2\9J\#$A:@/1>A0!XA#)X/OHNX'.)O<",%@#N&] M`[Z5'AR5'U]&,"JX@HRX-\DYC>4BBXWD(;K@#(/$2YEQ/3!<.!B>_FR&D&!7 MNEH-E[[4W(!4F)-3,HZ5TJO&B0$/;%LP/0&Z&)F=8.'G!%@R"D]W(R:BJDGY MRO)"6,U%QX(M2QI0Z0$7K3/KX,KH;8B](:`6%].#BF;@/D)!&I+A4D;`"9@:9K.$?@'OZ;'L5GL$^ M"A7*+V?3(%H\(6,@D6D2$^>21_?AD8NJY_+G(*BZYB6*^!-LT"+Q(GX,F0+V M@E),$+1H*4YDNL$8\!]:K7;CK'.!K_S0:K1/.SD`6?`PL24WC+IA7LF)16I2 MI1?5.H0,PR,$9QQ"F/,6-@,XU"P6K#>#]<0DF0H\4BVQA4B+[6[3 M]!D,S&9PF">FS^`.`="@;]7?H:?8(KH%SY[MC4-:Y@S+$G,@N&M.J[5FA))@33%ZM/,)W2.5\752,F$42S_P',;7A#0 MV17SE>_BYH=4P>'/@?@8_@(CK&H+01+%B5'1GD.@:C254U=ZG/076X8@IR*D M*5X941PG?&3'D*,"#FX9[TZHD=&4;YA\X^+*54@57[O9I6JZQ^(PL(6J`[T7 MVZ+88,@FGMS=52?8?#4*L8Y7*!BO4)JQIRZ'6I=#KG9/K)\!]HT?&E*DV4M-N6HX5P73>RE,`,E[(D&CY4V+E:I!EH0_0 MJDI(U",VMF>182WS;'$FX#M4&$OQAL?N$TLHJB!T'UR=G!6C.=4@W%!`:O62 M,%;@NRB&86$=$E`X6<Z7;B^`2H"PI&;WBA-V>]AZRBG M[X0Y2M@KX=YDBQQ(\06GQK:"D3"8H]4&L/2G8$I6,7;\.A:,('A,;%#\]@O7 M*3[CA^TCS/I.`_SS4UN"`'O$KP]K4(G7(,IQ-IPSZAXG)G?LAN/9$P6)<%IG M?I9:4@^YK$6_BLJ>!CO*B)_Y^;8'Y$0-L?,^8)$#Z`W,,D`2%RF"F.&B.//5 M9>Q?LR`F?`Y1>8.N#V+PXL`&S'7!MIZ_71Q^AKZMUI&RV/&M,-MG9ICRPXX8 M+PV'!J*NB'D\@+,#5[%C?O0"]O-I>'F_"<5#QSCQX]VNU>+'GW71P:])I-)/AHC)Y/BOO@_W00!].#%$E+9B!)Q-2@ MP2F_X_^ZZ/8N-MBS9.WBKL4*L8ZM^^)KC\SR(?K(611AQ0%Q($RKZ.0Z;?#5 M!K=_WC`97')6;7JG_DL*PX8[+B8+A7K^RTS!-M=CFZ_':]J*R$6/-Z_TLA0! M"6`#YVM4KF2U.(UM;?Z!K&$Q%WMP$%N`G\G0$"+_:HANX%";[!Z:C-PG?H(( MY^R^&;WQ8TX3>@LOTEY&`:'Y##OY4>[=S=[-P^/H%=]D(A0'L"1P(%RA^K5. MK'7B3DS!-G5B1^M$M>Y&?(U@I3\1DZX0\O3AW#R0P-(UC_M%E]4[/'^793O0 MM.I`"(AP-7$FC2D(GKW&P*P5G"AB,T2.*.2+Z8G(BNA./.1`G,JZUG MB<@I:`G,PB,OB$T:]*@U="OBKI9#55:$3S5S(]T3*-\(`,\,M?B M)*Z.Z4[%&#Q9QM&-U)P;MW5)6"@*E9G6'#V'$TPK&Z%G2&Z<5)F0;MI4FM!< M'9XV=,?"1@'1A^2+0[JKBD1SL%`9F/6WX/-143FV)@/6@(AJH@EVGES?100W MS!P4U=HPHY"+%J8#GEC&.-0KV;#"_!)QV`V&9F*MM5ZGT>N<4PC)\59"0^HL MU3I+=1-9JJ6)9PVK7<-JKS55-:QV#:N]][#:Q3)O4XF]$*TEHO(&&)M&2;R9 MG\L',&HW3WMFO9$L#6\AO51`HMZYB4>T6<(O"J>*JW%@KCC_,/-Y6=GAJPRH MW2PP$V;5E^8*,W%^T2Q-@MIYM:H*+8&E-:X28^BVVZ4)4Z?P&-)K87?&<+%B M';*YRZ*:TF.K+HZB$Y1>(JM-4!+L_Y8H!S8$7VI7SP]Y_"F`1%KMA@VF<+E3):<,9#.OQO: MH1UQGC>LCY^MXWG`08>W=Q\^?'@/3H=+B&8?-(5%<)M6N"OF5"71HS86OT_WW%Y(JW43\+VH! MQBO$CS-WSL(#GC-TS4"Z'0E9^IT8'#$`(7Y?)A<#O1A7'X0)CB*!<,((6`1 MY(^0Q'0@'->0:\Q.9K10?X"*!R80"!@>R@92DI+EJ+T-,&W MJ&T@:$'J'S#20C@5`&`)SB""#X0G`T$-LIUC`SZ&*7"V!^&K7M[@[\:>P`1+ MG@SPP.MU8]B0=6[#`X(!74<>UJ7"[^_$PT92>$&XC);!#DV00-)6#\9N.>^^ ME#&9D/#6G%B5V+?Q9-AU#<]%CV=%SH#XZQ`E9/[13[]4G_C6/O'M9Y;W1F54 MRU&.:)(;^0H]<%_1NX88!A']_C$($?5#"6FAU_%R54!<\2ZFQ-6X9[;GPR*3 MPLDQ8C2;F:M9(6*KY$FW"$]:;9,G\%'+#7O!1M)P?ZE51 M)7Z)$;A8H?E%%N%-\$41O0)/L,[*K+AND.!" M?,",SL++)?MVF1HD:]6Y*,*"+)'5<:(DO;&T/E@)K"BD+Y)O5J4N MOF7$5L&)Q7Z!8HQ8S863K">V.XQ8R:)=D#'5F;99R&VVB-`R1U]8&RP8_%M=AEL;^[H*8!$OMJX`5N=#L8/2W"%O_J"4 M-_.S$>$RQ8-GB,-,>;_F/:UM'YOT=O6@B,:'X>#7^\'-G37XC?^_TEH97W3T M*!CH&>$S">Q_FG\P&/L&7E(LH6CGXG0EK+HZ,]#H2R0!V2\2H!Q"8(U\.=6E M'>L$`H,D8;1-(@D)HE1:4CJX5T-AS:4<;;RC5V%;Q@01CL-15#/5/ MKH7_B3T?X"OJ)4(9%K\E/N4]0H93$*J'ZK'`7/C9C8+3=JOWGG?PMW?)1ZK! M=XM:-+J[8GZ`A:D6=4A_$0>+])AM5#XUQFU^D,L_,6-)QA4E:6GKY>V/)UEICM)-;RP2LMB"6#CJZN.)"6$A9B6!((+FKC@A09#`TN8(B(V/GD( MGM]=7O]R\#-$Y/%;?K/=D^3JCU.3G>A+]$3'DG3_$1QZK_A)X6<]--F*?I;Z MB/'EIS^!\>N.'>,#^:O1M?Q)<'89LQ>?"S+&KNHYKAG)$B67LH.)^,[I&VZ M\1>*_G-<_AZ4_/GI0-M?Q!&47/T0U1``V$G4_^Y&RDR%K2EBX4]II^J^HX<' M/\L6^R+XR/:^VJYS[5_:4S>V/2+A;^]R*Z;)WS!9#6X798OSE,7NE())Z6]K9DW1K=:TIIGM+LE6?I/?@)+UO4E6? MI'?\)+UO`K7GYXV=9_9255]DM[]D_1>"=1?[;Q1!;,+I4;N)[-7-9/B M^#?-;!/`KBL/SZT]Y"_EJ<0_ZZ&HQL633;)J,2!FO8_LTM$W*1FGE4I&?7#= MS8/K%F6B/G;NWK%SB^*PW_MLV:SJR/-U&NA__UC5,8[*&V?54GSK6L?LZ)$D MY8XH7S+J(\G.'TFJEHGZ2++31Y*JQ6&/]]D*6"5/;^T]MY*T2SZ]F7&-^^CZ M-EB5"E$L@55+ZE_4ZGA'3V^MDO7-\F(/M6CLVNFM:IFH3V\[?7JK6ASV>I^M M@%6+:F;5"V>7]UGM_2Q?,NI]=C_VV0IEHMYG=W^?K5`<]GV??1.KZ!?^C_\' M4$L#!!0````(`,*)Z$+`]`2[4@<``.I(```;`!P`8VEK,34R-S`R-RTR,#$S M,#0S,%]C86PN>&UL550)``.;*]M1FRO;475X"P`!!"4.```$.0$``-U<6W/B M-A1^[TS_@\N^M#.UP8"!9#;=DLON,)-LF+#;Z?2E(VP!FK4EKR23L+^^1\8F M$"#8#@+`M^88BX(HQ<5VZI5#$Q=YA$ZOJA\'9C= MP56O5S&$1-1#/J/XHD)9Y<,?/__T_A?3O.(82>P9PYEQ<_VI^S`D/WXW>M2U MC%\K-Y>]?RJ_F68R-.3,BUP8RZA1K]D-L]8V:QWC3\,^MQVC?SIGP5F.KU\R-`DQE MEWHW5!(YZ]$1XT%L*.@3/WS"\>BB\NQ-,_644OK=TG4/86*G=\E9")P3)`A] M@+&Z#V6O&/4P%=B#7P3SB:'UG\@X561YGYT'V(>2O'8MN.1S-Q/[I"8O+19X_%:.:.-.K^"5.8`_X]'R-*?L23`8+I M920(Q2*_OF.&ACICZ"`*`L1G0!@RI@08@B#XNRZ+(/K3<1_`!\[D5QLH@G0R M9)W>^57$Q\?U;?B&.@UXGS5.H4G!N MW4*=NH%;H<>59.CCSTSB/IJAH9]?1Y=JKEXV*%F4BJ!K!BY"(>=&?ARE;^%S M.IY('VZHU>J&:2SJ)_A]46`9RQ66D70BQFKSI(S2T93-K<%/$L,=WKQ]3>WQ MF9N,\M$0^Q<5N/!O5PBX_2KBJGRUG$Z[:=E-J[4*Z?+RP`B)8=PH1\(<(Q2J M-85Z%?M2I%<4['6S9BGQHXX"S)Y1[*"D#`.N3!>TE(_ M%>,1D_%$SB]4C)`3QB%+`LLK1B1`>Q8J#9\;&\3=-0:OKJ`D(ZI"U0[J9I/` M3%G%!,9D\OAJ]$S1L)OUICX7;Y1Y0)?NMCGQ8;T2""A!E@WO6F*@\N+&C7SVQ] MD7^ST'UP+I,S%A%_M_'EHF+23XJDLH-L!E=XA+T-L#C->D-?$,FNR,&]7A"D MI02UVK6S,WVQ M^'7AAW-I#A1*.Q4AUJPOHRE,&OJ2[2[QQ6N'3::T6JVV-E,**I^=GEG]DW)V M!P()3QLGQU-]B&R;ZV6+R$%`9+REIU8$6+Q$CZE:H+=:G::^9/J*X"-3/2,D MY0K-RBA&8QR2U1V=2WW#HYEB\+(/MYE;K@G:]3PRE]]'Q.O1*Q02B7S+ M:=4UKHQL%GIP-V8POES3\$'M0%#LW2!.(:H(Z,>B0*&%O?G9$*CNG::CK[#8 MK<#!G9P3DY,K-=Y77T)R"Y^S;PPULVT,/0]A(V/]D-<>=HA>/426>Z>H1T$: M-#A"?`1>S--H!/Y]?O0E'C&.Y^.^H"C$G,LU`G(U:?,N72'Y83! M-U,8$J=IRZZU''V-XP$M*=ZB)&=%U!J/%Q`*OE>Z37&R(P`0U3OZ$OX.Z?N( M*2#LL';8;NFWV'B]TO[7* M;.>L,H4J,]4)$6/ED/<^R\Q-A\ASEYF;S[+T,7A(356.D<#7>/YNM9R.QOV% M')H4K_.`W4I"G[,I`80N9U\!WAY-8A@==UTH1Y)52:"^OIF;79%]3.JWN3F= M\@7!*U<`WV+D1T(1==>,;.I;1;7>*B.#S9K M^M8,=LH_21;L1JI!E:.S1+*>&H+_I:&P1BRFED2_9RJNE1O.MF)8KE)1] M^>#M+M^.0.))IQR>7*=NVB8GU`5#@:AG+7UY(8L*)^/WW'B5/3NL_J&!,DWC M"?U=XD^8!J_@M&T'\T3W!;H!XS+Y\^/[D2IWKHF(TQG8&)`HL)RVQB/T.\6? M#`ER`960H'DR<6#K`F/RA7I1_^,&KOP'4$L#!!0````(`,*)Z$*H'X*%%08` M`)8T```;`!P`8VEK,34R-S`R-RTR,#$S,#0S,%]D968N>&UL550)``.;*]M1 MFRO;475X"P`!!"4.```$.0$``-U;77/B-A1][TS_@^M]Z.Y,;3`?)F26;I/` M9IC);C*AV^GTI2/;`C2Q):\D;Y+]];VRL0/A(\9!P#8/Q(AKZ=Q[CJ5[)7C_ MX2$*C6^8"\)HSW3LNFE@ZK.`T$G/_#*RSD87PZ%I"(EH@$)&<<^DS/SP^\\_ MO?_%LBXX1A('AO=H#/J79[<>^?Z;,:2^;;PU!^?#?\QWEC4SC3D+$A]L&34: M=:=IU3M6_<3XPW!.G;9Q\RDS#`F].U4O'A+8`&Q4G/KDSFDW.O5&IV=.I8Q/ M:[7[^WL;<2(D\SF2$\Z2V&<\MGT6U53G]583',EN?_!X&,CB5O769GP"=O5V M+?NP,%4C+PQRWTQMG6ZW6TL_+4P%664(G3JUOS]=C?PICI!%J`J&^O_E=E@JWLJVUF=^$F$JSV@PH)+(QR$=,QZEC@*>M/,IQ^.>^<2F ME3.E0+^9:P\0)DY^EWR,07."1'$(8:SM`NP%HP&F`@=P(5A(`J7A^*@B&\0A_!/L20^"BO!C_>-?R3A58GF>GP=8YYJI4KD!6,'A#Z" M.^^F+`Q@#AU\34#Z?3PF/H%9]+&2,S#4D;KS6HVEOAU.9N)Z?('$]&/([JO) MS!]KQ'Z)*3P#X36?($J^IP\#3*;GB2`4B^WQ3ACR=,ZAHR2*$'\$P9`)):`0 M!)._[[,$9G\ZN8'@@V:VAPT203H5LBSO[2'BP\?U=?&-=3JP6<=]+!$)J\DY M.'SO/)8-PPO3L8[Y]8CCQ]X2LLDQ]G;$;)9[`7Q-8 MR@;?U'I6@5J-Z&XXCA$)!@^Q6H*WQA;KQ`:T0HTKB1?BSTSB&_2(O'![C#[5 MG+VL`%E5BH"UA!81]W.\L\MYR$7!2*BL!22JS6QJ*'R6_ZVI,O,"6U6H[13A MW)T[1T69/*L,;/'FG6.;0H?<3SQL02L\($MU<6F@&WK:.>IB!"M@$2)5(:_K M9O=XT^ZM"$<>YE7!KNI#9V3Q&"6A?'UH%_M9CQ@,"24J,;N"M[DYD2'80[>& M910E$UP7-94Q7U3-F;"Q,9]\_&IDZ8?Q]JEP?)>#4J[OM_3.PH`?)(:^@FRO M*P]$R/R958@\'/9,:/@WZ^B"13&C,$H_58/M=#I-NV.[*UE*&1HCX:4T)<*: M(!2K?V3?=FUKQZQ$7\H=HS9#SG<:,#T%'$:!J;3ZF& M;:?>U`9^:;12P)\D>,9S%\:<1=M0(-G+_C(.VDBWM=6?:<2<,`Y]@]!-(Q$` MD,4*Q=-VQNSYK#C59$Z#22FFSH*`9*/?0.(TI!Z[;K=UD/8XE#59_BBGV=$B;,'(I0''>T>K!IY!\I[@8Q<VYF\_EE>7FIWZH MSCEZIN0)?FID5$(6.@C3GB`QQQ-UL5--+M76K]6@IH5KMQI\7@/8CNNZ'7W8 MUQT@:!#CBM5VL[_'G2/-9>JC*>)87"^*V]E"D+`V\7_I*AN"X M4Z;/6`XI5.GXB@EA.XU.1UNELC#4?JE:Z^6,'/KL"@.^ MX"\4)O@SOD\_$6K.J&O;$R@%X0#3YC91*692]PWN.A M=DT\"FZ[Q\AM'WN0.0@H_Y3OZYYBFYQ,HS!K5IL%'C&3"L=UIU;NZR*X" M:+_TOS)D1;I\TCY"/938K3HYUNVZ;8_(-#E2_8BLI$1+49.K]27_=9XZ;3[N MW:$DW?^+)#4Y^8^K`MWZD<_6;MZ4;]'@9;_ M`%!+`P04````"`#"B>A"T@-Y-=@L``#XA@(`&P`<`&-I:S$U,C`L``00E#@``!#D!``#M?6US MXSB2YO>+N/^`JYN(Z8ZP7:+>*'5,R]4WLQT7%[0$V]R120U) MN:OFUQ\`ODHD2(!D0G#/QL9.NT0`^23Y9"+QEOC3OWU[W:(W[`>.Y_[\P;CH M?4#877L;QWW^^^NY^.>=Z;H/^%C)^,$;K[$A7<.N[??Z+_\V@'&!%L;O#3MT=_NPE__O`2AKN? M/GZD_[SP_.>/_5YO]#%Z^"$I2JNF)7_[[;>+WP:LK#&=3C^RIVG1P"DK2!HU M/O[UR\UJ_8)?[7/'I9JO,:D5.#\%[,<;;VV'['7EJN=1#3ZF&G!+T'^=)\7. MZ4_G1O]\8%Q\"S8)Q((RY4(^D!>'4/3J?&^+[_$3HO_]>K](:S_9P2.KN0_. MGVU[]Y$6^+BU'_'VH_W-":[PD[W?TO?(FGGQ\=/A"R\T0+YA_R/>A@']A;86 MG-.?SGM&K,7_+&DW_+XC!`J_+$%32/T&[SS\9JZ,3[R@ZI; MWS^N20UX2@W8&#/$G#8!,%^1_X'`76BW,^PN?F[RLN-JQXC+6NL:ZAWV'6\S M=SO&7-XL#/A5:/L5EMD.2S$I/W\@/_R_&>GO-JSCQL':=W:TV[XPAH,+P[@8\SO7`*\OGKTWXN&= MJ%\E?QSWIN2GTN8/L6YID.OYR6LX>!$S/T'\Y'NO$H!#CQ2V'\L+FQ^0YV^P M3T8A']".^!;?";___($,2/8!`>2Q4G;ZL6Q_7?,5XA(?UQX)X'?A^;;XK4F1 M4@V//D@%9`D^%,7[./#V/AM=O&Z)-#KFPN[YU]4'Y&PJY5KI[RCWX$\?,]@2 M'+O>VL_D6PV[)A=MMR-6E4(LT(F5FKP/'B58E1$H%IAC#OU%CC*7>]^G33G! MVM[^#=L^B5YHI'AAC$8=L8TYEHKH M8T2>(UI`CH7)8';FDN@Y)&]_X3YY_BL;V\X>@]"WU^'%P!SVRCBY=OYNC/IF MKV]2]@UZPT$O&O"GOPNUWXZ.#35(R"E4O3\8FV.].U4I/:#)*P/&2@HC4AI% MQ5&N//HUJ?%_FU$[,I)HB'5-?@N("4TZ\K!<&=UPNA[Z,8V+-8S^X%T0EX-< M%57+Q6?DC%UM5`"Q$FWH2%UV\D5-$#*F$KJD(A]V.1&S\D:__XYH>(1;+0D/ MA1Z!UD\D&K(EU!XC( MTT:4\UY?/7<5>NN_KUYL@NMV'[(]&H[[?&%,N_);]<(Z(:.,,D?,K*S:&[T' MFM:JH(BS=3A2`K."B)4\0U%9E"O;&L1^=K1,Z.(BGP2]&PW[=:F[U5BGZRS$AXY]E@+1^C,;] M'ES'42ZTI0&(:I*2G5-A;.J]+%2)&]S15PBWLH>(/D6.B^+GW9(2QE.?@I1% M#UQ>P61KPJ;>,PVUV-7XUAH4>9;N2(ESPM)U(Y8&`0Z#B]%D`N@IF8R6'.3@ M3"D7/3>,@>9!;QXGN)_+";.B?[1BQ_2=L&/*808/JR9T27<`C:9U:(0>QFL"H5+;5W%NETPD3LVY7?UM: M=3-%4HWZD%5),4/W78)E<-6XJ@.9L:=J.E]7^FD`@R9`0G%"J-Q\CFF.WQ&E M$L`*`ZHCT18[2HG6\=Y^NW$X'K>;ZUCJ]C!TQ+,NN\4Z)4IIEX45O>GT_9#O M"+92OW8H^]B_M0S).!\1,#)3QT1.G'99NZ&_F?^C[WS9F^)A&`67MJ^_]UQGW^QMWM\,1Z-QF`^4@A".Z8V MU#(]H2=4O6],])X;D5$#VLE*8+%H(;;0Q?[(%3]#=HB2&HA5@60_B%_6COT% MQRWXJ:@STGLE6$X1)8Y="E)F"&OZ!\XJ2++>>WUUPE#*$BX8K!+=DN(Q&*:\K*O7'FL]SUX,']^!U"*QWR8;'\/%]>+N:R M07:VWSWN:R$G2X^EM>=I-?8\.0]*]DW-#Q=R$*OPG$6QUN%A!_;D#"V"8(\W M'=$-S$,JH%NI+\R7C/=VZ#VOQ0>MS.^5BD_(%T3D^T/OHM?K&6AG^^@M(F)_ MU#LCO]'_1T%T$,?>AR_D]?X3;\[0N'\6ETB>.HRYK./WLA,[9X@\V^%UZ+SA MK>3Q"N*GW[`?.H];?..YSP_8?UUZ(4XV4%Z8O>D4T*M6"F_+>DG-,B.HKC@P M#-U=L(@"\!Y9`(65*X78XV3?^AGYI[MNLN0E^N&!/+<&E"[QZ]451V-24WE+GW/YRW\NI[ MTNF\8G^V>:/IS]-E/[,_K4N]T8+ZY4);4EY4DRSS6WF%P=#0G."5P,&]=95T M*WF*DL<-=R/4?4T8EWP*7A9=,*<"#18GFL<3-=#5N-QJ$%;R>^)B)4\9_V-/ MWGBV,&V.ZG*`-.?CH:QV-*S#G9XS/BPW(N6TIEPI7F@?6";4BGYLO"F!\X%` M')T"8A7G&Y>)#C M6>Y\(_E.9@]NP2DGJ1W%JB$G!#LHU3,T/QA;@A;::Q5%6C=-#ZV6?A*0S:*P M+"KL%,V78A&#WCZJ#*Z$@VJ^2[1$<'SVYF8Q^[2X63Q(+]3DFIRY&S9/^N)M MR:L/(F](O]H`;E1:)[XS]HDJ5T))3M6>,=5[.[.H"@I=8!6.O%]DDRS14R@Z M0_O-D]*YRL.65V7N1.\3'\(ZJ/;%E6B*#IJMK7<;5)8BR`+9Z1#NJ+8H"ECJ M\W45M8#$X^L:#>&EN@`SO-;6#PI2`>`MT^*MW:@1I M791,(\BBLF#[ANRXXG@,-VW:=5XO(05*.)T6[O6F[X:\1Z`5^NM#R7G/W'`- MJ>J[08?%S,Q^'#?7>[%\/7KV3/$)0ZBR["&)Y7Q@Z;%7-V*K0M/3@Y[L9E?'0JPX_ M.3C2X[.-9XWO?$QSR,V_[;`;X+2?'/:'<(=F2V6V(ZFH&@E!N>7[>GO32MS0 MCK1*N!4_1/'3AD%GS7<$<9SJZ5CPEYSR@Z'9TWL=MAJX$B]9"2&E)8X>2T:? M]SBT'1=OYK;O.NYS,%NO]Z_[+;VV_0H_.6N'"!H-1W67)#3G9CV`=D1MI&#" M6I'*8V.H]]J:N!+0[E48B9641$E1]$.N,(I+_PC'=1`_K!/7"QZZOG)T'FFB M]U25C!I*O+<$("O^@>:,3[F^V?LT?T;X@M$&O^&MMV-WU`6A_2RY-745D@9I MY=NG:\>UW;5C;^^\P#FXV'@X!=RP*H*@G0DTTS&Q`:':[.IGO4\`2.D![?5E MP-!S+AL:QK!\!(&W=3;,"#[96[HG&ZU><)MQA.]$TU7H%:R`L&7'Z]`'+(S#B$:YR0@-+[UFL$/H=]AG-SO2H_YP M@8$`@'9$;:1A23(#;N6^.=1[)4U<"6A'*XSD*.D&*4Q>,(J*1RDXZ"7?TL)79>_@?R'JA/2.)6344#(6E`!TE/,CS?6!=H3Q02O&1S?USM+\ M()0'D*DYN(([8WB]1B7,+E0B/D?OPQSUX!6Z[G($1RX[OA0Z*]4]::'=LWK2 M5KGCXELG[F*J^:EO`?BJW2\/R)';+>12:LG?*&$8_=)P&WLX0COF+4\3+F?C M"GU3\SO,JH$K=[!YZ:7.M746NM+OJ<:KJF!FO3=-7C$-O/1>C*Z#?AHO>@BB MW(,Z77#T-LM41S[O6$F2SH+DCME:J1.7LOE:?=-X9QZUB%ZY6RU`X/C67#D` M\JKQLFK)6^]O#]X]=1IZ[T@3PG\:SUN"I-S]>LUIG.:=N\*/899)\<+L32!C M6([8M@06UJ8DX>%1E4%OJON,;S5T>*=;*?\@IR$MT$FB3LYWA4[1J9:E56DY MCZJ,QO0(P#OE:0)>D7>M@6$M#Q)O)ADW)=-XQ=N`DOG>3W;@K&?NYLK9[D,2 M14_&4\"$<=7"V]%66K,T\U=-Q='0T'N)6$P!:'A\2$M9!B7<616,M<8BV7A"PA;)U'`S3&C^A M<_28,GT#P/3LU-T8<,>\(`A0YO,U%;2`+#?FL*?W\$].D1,[^4,T8LZ^>492 M28Z/\9 MN]BWMZ3YV>;5<1W:-LVM'Q_0NC!Z_0G$HN90KKTS%#?%4)V1_IIX M-D(>Q[7][V@1XM<@6@UK?K=<.6!X3I9(M9)?F\W&<#]2=L+G_1$LP\YCF#$83C4_0\N#+,"R:<0R M%S]3I]2TPR\5G]$--Z$;Z=*S&.#"Z)LFW*4C![+:,:T.=D*SPW*LK]![-TDY M8"419:EH%O/1'^1H%7>T[G/,UB#MKP^]' M+7;H?K4.@)462/K8YO%<_;<%6?8X&5,+*QW\*LP%Z#V\KP>O9&VC%H8U_^O= M?+F235]\&[Y@/W+*9+!>\DTG<"/F:MDM:2JI5\K5ZGI&?Z1YNG@Q!<#]JP@* MBY5*)JS9]4>M?:W89X=QN*>G<]'UUGP'D_R?WNEE!350XX2%L,2T=N(EG21Q MLG0VV3?L[NE=L:,1X&G^1$P[>E:`S?*_)D7&`\VW9!Y#A7:61_*LY-]M"0.4 M9!B&,"4)@Y,B@Z'^.;"/L"IQ1\=2K?OY+_/E5]D0\/]@Y_F%[F)\(R'F,U[N M7Q^Q?_O$-CKF3H`>'TXPS,$4SB\U`]6.E)V]B(3"31N<]H=ZC]_;*0;M3UNA MLY+:**Z.HOIT<2=.-Y5KH_7AIK:<`_'Q[]'X"OU'PP;9<%KO^*2E9DKZIG88 M,R/,G[`ZR#/0_K35;+-QHN]X9SN;A7MI[YS0WG[!%.K%<`PWB5PIN9T9R2F5 MV$IUK;'FES@*H(?N60^89==QV!OHQ\#\E6NL1WN?7QA#GMP*W=- M$+6C>C?O(+&`1JT-1IIO46RA%71P>MS(QFP^KK'=VWTDO;"#'Z2OW'DNP7/EO=J.>V&8)MR`M51D._,0U")-RU%:?#31G-Y5L*$[B@K9 M5GSH,7V(?HT>2PYD.3M[06;2X3`=YZ6RVR[.B^F!^]NWV1";VR,]/9TU<#A]WU42"^YH[K9O%W-QU1R M$[4"4M9>.)W,A](5)KWO%:M!KFAO216&]";I@UO3LYNDKW(W2:_H3=(-N9N> MK3P*"X+9-R>@]RQ#7JU;(;H=DR6U*MP>75K-,">FW@>/A/!#^UP1$(5`D^Y' M)H^;DO>&&!++O$&_;1^>L:F\CFA:@;_`S:PL>9?OY1KS`FAE+#R6;*5/T*_T M692QI2GQ;I^*M_OF;ZF'RR(H!*$C>LII66!L9776W^F=?DE.$67,%D%3FU*! M;;HKNQW]AR@`P>[Z^X^-#XND8A[H?!:E2@_>()BLCIC/P5V@>%2.>AB]-[:5 M`U9&V;S4O"-FOTMSBW]S/XVZ=]]![=@DT5K0Y,BJ>3&9%%;+[ M&DFEJ(3DRH`L0T!F974TA<*TK6`#S#_I/M\EI8F2:5TY3!;])W7_=!RVSEW\ MB)X\'ZWMX.4,7>$UF]E%XS-$>&>HD6`4XMJOO&Q2S7:Y/B"HS MCZ7W8K.$%J?O"P[PI)?^YB];1Z&'KKV]2]YWVAT@.XSW#8S(0P@QE.K9HW]'-G=^X%.45.V9.40^IF4-&= MC:3!QQ!R.;1&/IQM\-03L8LT\M4\I:VP#J?L$_)`1/J#[D8193Q0W@VHI;F4 M^\_%NGJGF1)7XN1N_P".@O&#I*'86QQO4+CSG35.[O6\,$9CR!U:'+$MS4)< MF=0:N%7&PX'F-E`#'=S%5\NWZ/-TV\H98F6R^Y&[IBF,&S\138M.FU>%^A5# M\S"]#KL:%UV#(O7,+!Z)'?,FBD=V<3RR8Q1N&GDSEU_L)`[1#,QA;USB=M?. MWXU1W^SU31Q'E%%'CPF4@E?KS;%Y%I2O/7M`[9GJF1`.J MZYU%1TX1<:IOO#5+.GA1^\ M2V)4=[[WYFSPYM/WKP'>+-STHH[9.G3>G-#))8@?3N`VF$,`;F=J2EYAEL$2 M0)C9UWLL#*1ZXDN<::>!([;?HG2?_QZOFA\T\64]T^T=Q.28JF.Q^_.OO7BY$Y M!4Q872>^I6G+:Y<::FW5J:EW'"ZH`7B/+`3#RA>CT]PL.U^:+NR'N*SD74?B MWQ^FK].%W<5NJ+XJ]4QZ[WL45T)-!R$*I\#U3>=9\6@_-',W]#_TW-6;O66I M*,)+V_>_DPZ#+:5>C$>C,6!R;1$,[2R@J9IIPF*A^G12H*^WKY=31-P<6A]! ME0)F7OBE]G-?/FP0K,']&G^>;%<+I:?T>TUNIO?+VZO M0(T")F>W=D91S.(M_LGTGG.74T36*)KG]9:!56T2<_)[I\8037&2$8V/[0!? MX>B_A"R`M_7*((&P#%&=J^V#TTJ_/]1[BV,#;:!'#/*0+#;=1B]L8G_D:ITE M2[%)19KA)?I+V'#"T8R^5:L5K)^QG=H-91P0#F=)10[#"?,UQ26:[>L_.\"`KF8OA M"(_BA!WYA>U=B9D7TF+2I#MPI@MWMF93.$0- MH%PK:@T/JE-X=X97UL4T:#"ZV:"O]QBWK6JJNJPV(*W4WG8Y>[-C>]MV9V\+ MERB)@S!&M<0A(=5T#'?&501"U[8DI"3?,U42W4=T<\*+S.)RF? M=#XT"T((R7Q%_>F<7E-+C1+T!'Y&51%5.POI&:\9%D>G. MI?@^\2S-]M@H.U4%Q7H>CJZY+ZXOWP"X;4PFH_@C^&W0TQ?OK:>HU>9$_44=+NORA31$LR;D+606!)B, M(>C8(3?*D-Q46@1SYV,ZZS;_MJ.W,M"(`O#$2IWXKFVB5CF^*1Q5G4PUO]E& M4`/U/4,9#%Y_$)=%<6$H;@_[OV=R#PL'&.OJ#OM1P*K]RIBH%@(LGT8L=_$S MO7^F*]?.0V0ES,;1$^FYGF2$0=>BC,$0+F%-7E1;QE:"SLB9*S8=#72/,@IH MX5WJL4@K-XDBORA;]E6`8F%8*I4$M+EB;/95=X]6@E=14%J47%B"C3F&FW3& M2QR6G;BZ=ES;71^PHT8YE1O=LLK`^U)I1&Q M2\$K#@RG-7,'AN'M!&3KHLYV4MBW*-$(R%'83= MY>SE*;42&]Q*TKF4P6`\TJ!3Z6:VKPO]Y6TG;8LXP['>&W^;*Z5/GW.$K$G? MTWCZO`7!0(8.[\C`"J.0!FVQB5^]+RULH962$4US?-;U8CE;7M+CB[/+A\4O MBX?%?"4YK\Z17I)@@D8U)MPV>W$@(`8CIG"-I90V8DPT3^H@K\R)NAX^HKHN MIRP_$KR=J!SN:&$GHL.=LD98(*[W2E4#;4XYW*G`E0UWJO+^0%E(+A*9P.WY MD<>CRF#X^LO;32[VG@SU/CO?7"E]^ILC9$WZG:Z'.B($4SG4T='`1(!IR\(M8K95F=AZ#N/^Y`=>@D]=&?[V)7<[,_Y;I/W2;=)-=U87*G] M/%`)8''"O6'_T6OA^8K"&?'H#W+$(NYSC?$FN";?++F?\/8I2J;/;D^Y,(;# M(5QRG5KY[0C81+V$E")U1YKG41#6`=I7B@*QDH*(?D24OS(SON&!E08C.4AP MJP_)"[%K;=WH`.=`[UE'"2V4Q*;B>"KO+6G.\GN\L[^S=,VW3^Q&0IKND]*@ M!W<.ME9^=RP75:^,Y=RZIMZ'Q(5U4.G*JX`>K_E M[FR8CN`V\U1);L=H.9VR>XLK:K&)'+W=M1!^:%D`C;#;RM MLZ%G05!:-V#!-YV7IO4;SSBO]KO=EC5H;Q,P\^B'W'T3O0$@Q040M*1Z(QU3 MRHO4-B:&YH&*C!K@!B".Q/L4;U"SMUFO MDZV[C0"3-W4"L9WM`+VEQ+BZ:9X%N7IO">A64>B>J5.TUN?YK7!FKN,!?PL_;=E/?U?.L^L\.6O;#8N`;$-)_*E]-$S92F%":)+D)VI99(>?&VY-L%]"ZK\/O2"W%N77,"-\E1 M+;OM:JV<7MEZ;64]]CGTWBLIJ`'\FJT(#&OU<'OYES_?WES-[U=_9->?/?RM M>9!3*K-T+#D>FX!QCB@."(Z+J5O-]](V)KV!WD=]I'4YC0WP`5GY"G]$415$ MZW0SG]6`,##AC[;V40R"A-M@'DWOW%3RRJ@)A61AE?8:32=V/MF!$[#`ZWLF M:&I.!F6G1=;.WXU1W^SU3^[KO:PGJ($2#RN&I%T, M+&HJ&@-25?/(0E`%-:&%&)@\R^4XS%S\[=/1)/GW8SGC'F#>+#$,[1C=5,^$ MV(+UC>%([YP44GI`.W`9,%84C'A/N17+[ERY)#U`/+J&9E#P[V+UXX/KOP=+ MR%11XN\E065&D=_6)4=]>H9CYF[H?^CTX)N]I;O`"HP8`>:N$H+0CO@-M4QX M+U:]WS?T/OT@HP:T\Y?`$EVW0W0(`M(!:&<&!?I/>YH[]GKTX/Z\ M%H)U4*1#URWRP6$\]FE)7/3/5;6,P7`ZTGM:40B_&F\L@,2Z\QUW[>RV.,I^ MD:\BQ^"Y[;LDV`_NL+]ZL7U\+'!B`J;DJA'>CL?2FB54KJLX&FI^59F8`M!> M60B%E91"I!ABY;KSSJ(,`''06G"[X*;K*M(@;ZCWVJ:H"DJNT,HN#TQ:HS5_5[,(E$$24= M@!0DJ]0:9*^&IZG5'^QOA:%!SQS!393SQ+8CMH0RV?7QG"J3L>:[M&N00_OP M:O%6?"D$>=Z==Z[_O"`>^51<+3A>?A4RC!_K?=RL%KL2]UJ'(D=;^3O2_Y#LEE!@1W?PD+:.NOFNF3$%FV#A'=3S6^&EE<&/AZ11&3%-X,3/OH2OGCN1_)KZ#U7(J^, M../;G0:21@;L^)O'PD#7:;Z/@4#)I9RR31F3B=Z[`IJJ!!T[-<1ED7K\T4)W M\S[W^`V[>TS&*=XS'=%X[I5#;\%UR2#&&`VG5NO'I^]A;KCON;WB`KKH-XMEP,I=\YP80:7#HK\ M\ZG8+N"K2WG9*P@O"//WE*/XUP+=/\R!T7LEXEW3. M9K]TXKT;/A\*:T?>6N`)4X\+3G3?*5X.&-KCEDJUR*]TDU7Z>W>^E??]0!RI M"N(57.1106:[>J<[YB!6XOS*91<(V#B-R?S;CE[R2?-[P.5O+3$P.S5SH;>S&!O#R[2G([1LKIE)Y"J:HUFO3TYJ@` M>F@/60_!BI-,)V7.L@-6*"H'0%Z8@U2G)6_Q"%5%+9/MT=(\.:28`DK^'>$;*%>=+SU?==+3?#E+5`5HYRV(@W]IP!EBCQ`K M#45OA1<$J*>WX'4`6563?!2CIWEJ5'$EE#AW83@1TU%`?T0;'*Q]9R<_5#6YX1Q@-B+D+HUYE+6ACDU M])[OD=;E1)T*%U!EG\)JP70I58Q1V:-H8""B_4E9&]31_6XL)%;FE+T)'Y9< M9R)G(Y\]EDF?-.Z[Z6V9YM0F]R;A:N`J'5Q!NL6>HOAQBPMO M:SZF_+EL]80K1(05;T[O;6G5P)5$>I40#IUX:@& M?HH>M8"B,Q]W&[Y@_\:Q'YVM$SHXN-S[/H%,,Q\![@'G2&U'4'%5$H9R:_2G M?;U7F6N00_>_U>(M]ACEGI^AN$3'Y`29WSD-.0L]-:\&N\=4[SPH=="5]-8U M(*QH_P^;@XF>H&U6&(4O=D@G8S#>X$U:P@X"+)L!9;5_#/`_]J3Z_(T>@$]' M1Z,>8-)[GM26WH*JE5PMCJ:C0JZ^F]G45,`6A'*X3"NKN?W\T65VC^U[OY MK<);3,7=A$'V#>J\MUD%72\&"?"M^ MGIR>;-'1UWY6^3GXT]"OT']7O4-#[Z6?.NA*^NX:$,<.L&/:-9B1/PWOBK/R ME2].[X7N.NBJ9N9K<'3H_RX]EQT'?MSB&\]])O;R2D\W!'?V=YO\EO3^[F9) MWN]1*&`88[CII1;`VC&^TS>2NU:T<:/LH^L]'=N%>M`Q10<8K4TX@^;M$AU'Q*D%DO]8PL1,NEY2U"#7$FL M7(V!ZS;EF$D;SZZ;R[GS3]C%3P[-IQ[]&)#/<8WM<._C"W/8@^-M$T3M:-W- M.TA(WZ@UMKJIMTFTTDN)P;1!:*67DCZFA=$Z+8V>HN(=&5<&XX[FHR`L&DS[ M8+&),`P@,ZK7MM9V"DT,1B.]9_MD58$.="3Q6"SBR2JP\>K,A$LCZB97(AKGQVP0T.PC3=X7`, MEV-(%`602=3J6FL1QRT,QII?/2"IR)] MQ'$+;`"I]YEA:5U.VT-P4$7&X>2,PTGLH5&.T$/YU_8Z24=H#OMP6_UX4KOD M>Y4NY?S.U1B,IN]I*%!`KM:C'XLO>G!:HE$:T-IOJL`_*^-GC?_-U6#>0.\I M^%KL)_"O1116SN4BUPM)J!TM,[6AZ<)=^]@.\&R]]O=XD[AR\IV'<-O\A"!T M26!A+<%#]#<84TMH8DOP*'K0'Y:UPYKSKS M2GKO?953Y`1.O@:2E9#=Z83L41OW-DTT2OYGTG^FP:FHH<_=\'-W2 M7D9?'OA"B7A(&OX5``"4/P$`&P`<`&-I:S$U,C`L``00E#@``!#D!``#M7=US MXDB2?[^(^Q]TWH>=C3ADA"0$'=.WAS'N(]8-K+'G=O;E0D@%UHZ0&$FXV_W7 M7Y6^01]422KTX9F''C>-*S-_F9656965]?-?O^]UY@U8MF8:GV\XMG_#`$,Q M5;VH!V0$JLWEG M9O=?)D\;[<=_,G-#89F?;F9W\W_>_*77\[]ZL$SUJ,#OF@8SZ'-\KR_U^B/F MOQGN$R%W7-^.T3^F,CVX"!O!GV)T7[C1,'4G\@?;YY=9S#I]O;;]^^ ML;*EV8ZI6+*SL\SC03&M`ZN8^ULT>%_@H2#>KW_?6+KJA+^*_LJ:U@Y^KR_> M>O\8?A51/B'RC7>_RXW'XUOW7\.OVEK:%^&@W.T_OCZNE5>PEWN:@8!3`/PM M6_MDNQ\^FHKLN&C'?CW.%7\;`I#Y#?2W7O"U'OJHQPUZ/,=^M]6`Q80PZ41N M(.X,XR%OF3IX`EL&_?_E:8Z%-_KN[;VI'/?`<":&.C,J##0N^"WG_0!MSM;V!QW">%L%LU/34(%A`Q7^ M8)NZIB(;OI-UI*GU*P".3R1:$_Q4XFB+KA=@_7)O_M0/_1$:S MW"X/P')MI0CRMFG6R/H:_N9OKZ:N0A\Z^_T(3?\>;#5%@U[TO9`PD%1#Q2EK M8ZYL]9F9O=Q.9?OU03>_%3,S94N1]R_`@'-`7UH[V=!^N),!.M.[HZT9P";G M=V?*&YH^='W<[V7K'1J,MC,T:"$R=/Z*8AZA]S=V*P@^M!ERMJ&)R#0M)&G> MY"R"^G$MA^^!I@#Y=GP/'%G3BYFS6C_N1=EW8:?+?XK?+L@KU?7GBPGAA.Y9 M`19Y8+A3KL1983-5:&*W/FYL\/L1+F6S-[2>%5`M1>Y6%CC(FCK[?D!+,#%O M!YJ\0;7"'-?1-CI8F`Y8R>_R1B?G43$H1R\I3!8U1<@KABT>+&!#4W+=]"/\ M(/@%S='A;\!DENDQ06X7_U$V5,9+])B43`^)4VWNZ$D`OCL`1GBJE[(&,NBF MXG]+ES=`_WP#/_B_O$$G&]NQ9,5A>4GHBRPW8(>D\&*-?\J\CO)^TPKPQ^+^ M&?XF.X`,)GF,;V?80&%WYMNM"C2T_3%`/R#.![T^YV\*_`E^=#(L%G-Q\YA8 M`:-;R]R70MDQ<\4T+;B*N9M1Z+\;YF!II@4'AP9YPQQMR*YY0!2B)$2VE(3- MG>YV^-^X/;@Y3$]YU?2SZ0&_@:6;">1815P_Z/*.Y02A(N6P_2/Y89PT)*CA+.0] M9'XD5:2UM.&;H+0+8OLZ$YJLLRD(?)HTF:!`'`%^%4AM4B(PPX+^J!2^#0O/4ER:\K[Q1,Y7GR?R@ MZ<":0K^Q,RWD^ZMRG2FC-T%I^4+["ALW66%3<[\W#7>?=/T*Q[271\$Q[?PI_#\UTF?L#+^(40S&GM!MDF)'Y-"/%6Y,2V MX:_[86>H6-&;7E*V@6YE>^-"?[1[.UD^>%8*=,<./CDW5__C=(K%=R/1J3DT M4O0_=+3T)NOH]&'B3&7+>H>NXA=9/P)V*(I#:A)AL5#)K,335IA,D$)3X]XF ME'P+H%CJHZ?:S/'2*Y5F#1[JLNRA2[I^H'`%EQ0#2*2\X!(Y M(3PM9W*?.I=3C*';Z\TY/!3==54K#/2WHSYE7BD:8,9B$I>JJZN(5U85`L)) MXHB:0SFE52)TCS)\/Q3U5WLZ4?H9M4KL\!+L82B>(VIGO:"J:A[?*[C&SXVI M?-"@3;/B<-"GM]BE$[VJLC$$;X\;(M/Y$RH(,X`ZDRT#9ICV1%&.^Z..]BN\ M4GT(FRB($C7]7V;@JJ9`B$>-91!4S2(#+BI11E6K4[)HF>6&PZ%$C?'L\G\: MIIJ(E2[(6V.U!]7`Z5&3-YH._35()"J#,4\O*\NF6R*@.MJ.N0?61'U#6\/A M+HHT&'/TXJITHI78+HERHA**BR"$$9;@/6XDKQEYS)*[=GF*+P((7G[].H+8I2:9P`GLK?G M`)=,UVA'7W/BHEZ>H:?4FOR`?*2846_`.HJ.:"YL*;2;@!3A03EO8$ZZ0A62@^ MG$9+RP53=2MQ5L!R$4$PT#-Z#`::924X,+5XK2#S(7/;/GH3A=YY<`;19EE% M%ASMV=`I:0GQ.XC#T?`JU8IT[FA6;!,9P+2G:J1PCG\/-L["-)2@S*`_HNDD M,L@VPB0P(&EQ-E\^O1#PTHOH*^:623:?KB"OR&UN39Q2!+6-08AP)]N:`A/. M>TT_0F+1F=B08MTG)A/%$XL+!-C1<$RQXCZ?>#5U@D75&!Z!XB/4@:V;5"/Y M7Z#M7A%8T!/*.[`X[C?`6FY=.&(KY#DRG,13O/]5C*EFV%0%@'8U2YD;T,F# MT)5'FWDB1V^7(X-H<;?JKS_&SK\#&FWT\B)/KV@UDVPE9H^MFL#,L5#XJ(9, MY0"]`,<;\]&T;&_O,&ON*?F M+-4"95R*Z>*RV=5V!Y$*%&:&,*>&,&BH MK\B(B;UH*50DQWFGPW3$."-7C3F3ZB4*,G-D;[X5CSTK-L`.G0A4?-(A%CCI MB->G_9GQPFWFI^B!QRH+JPB?R"0_$G$'FIK[@VE`*O?F7M8,EI.D2WU?R[8] M."-921W55X`V7:&3YNEQGR!7S?8SGAI2#K63,C?\W9_TEC.^&,+%!V8J;[A3 MGQ9QH6CV2T'Y0E-LZU69!SEO?1,H0*!86YI.\PI6>+'Q3U+ZKM9,A6OKLWN5 M0QB+?6K.YY16<5L-QSG3LCWYKME(A$LO7U0@0AKI:LMZ,A02-0#"!*'92V$H M!@Q,P1S^Z/)^Z06%"A08TJM':ZGB-GN1R^&=ZS=(5QG,9_?+HL4]EH7-O\BS`-_=?;.2X M^_3222P>KFX+Y,B$(=3P0]B(Y\Y/H!C0O`R*PT13K"0/FZBQVH[=S@W;L=RG6V,7&(MN&/ MSNV^+&SA2=ZHX;6,4(2-6;!)64[[*`BL0/]X)8^%:DV&3-C$04SBP*8QYV78 M".`=@Y[V/LXIT*@=@/(5;4,:%6T46X=A5KA5WE0,8^;0[BI&HPETO/%-/+5; M69H2]49"[Z&G/=JJ:+]QXD#J#R3$/M\7^+[+?/0Y'H$:W%PRQR5&HJOW5M>R M#GP,3X7GQ"'-,Z`,LHTP#AQ(6G-$_$>3.2I&4JS+7!OOCI4/.R3"L,-&<<=4 MME^9!]W\1J5GD+W<(@(GXQ-'#!/U7T?_!NVS^004TU`T'9P;UM0XL;T7Q7M'J&BXP&OKMXV@G*FA8!^_]K4$)#GA_2:KY#S4]S-0B(*`*K; MG@AMR*&W(F!R%J77+"<(`KT.)!?I5S)=JM!P,&W($&N^N[WZG*'5SNYJ8/#V[N^2N05_:"!Y7L MT.^&2D4^$DZNYVT2L4%1P,+@H/$3@FS["PM%RNV!Q&<8I^G&)QA M<%!CD$8*4'CCN.GF0B-^H'Q-ODYW2><>=8'>;9DXJ6H,H)"C/W\T("%Y![+0K,*NX(DM3^:^1+'_\QFU1B@\6_X6 M[[Z7O=G"]3FFQZ`2>]VTCQ:`?_DR6\R>)H_,\NG+9#'_Y^1YOEPPD\4]<_>R MGB]FZW6QRRS^VS-+:R<;?GT_=,1W1ULSP/EQ(,$%EOAXT349;_!53/384^K1 M#9K8ZR(4"QHK8;%X7%"*?&09SU`I=[I;FL5S%#O153Q3,SF4Z7+XOG^>(+LUH^SJ?S M64$WMS[N][+UOMRNM9VA;35%-AS_\@6ZH@TUJR0.VDCNZR6&BJQK1"^GS29; MW"_E`A0SY:$PI-@<%8N):J[1X:LNS-7)(?K0LWV8F.W/R^G?_F?Y>#][6O^9 MF?W]9?[\:\%Y?:$Y'%&7CO.A%J8#8LGKB'*SQDS:)29SZKBI2]-P2/'M'&P^ M*MJ$(--D=I<_'+0^\-0>E%G(F9\"EUFPL0_>FO['VAZ)@AZ7MI?;LZ'?O3\C MZQ[V*183XO%0U]).CE!7RV@RSG'/@1`I7O?&8J$N2R'&I\7;6?E/\9V]8'\. MP4BB>+GC`O&ZC(,`D_8419*9A?_0/:I;A*LSDN!>0X52AFJSG"B,Z=V[S*%< MESW@@A$6`73,&,)M_O.)@/;[J?8+225;EQE@P=#51W<>9,WR'H&(MDNCML+^ MRLF.>4&B9@]8+-1E',3XM*;I/*&A3%2WP;2-[N:8=C*F$H=CBFE7/O&ZC(,` MD]9TGR<#XYC'NFA-8@&\Q["S3@#\J(+9`)D`92!0WZ4C9J@>#)Q#,)9&?-H^%H8AY(]<6YJ!+V\4 M@')0YZU2>=EC3Z'/)^LS20X^[X$C:SK=VOO\P;209:.5C:=W MS(3/2/WECN1X!8%_YPI9/D*86&UI;'ZLR'4N6$R\`#TY.J]0LA]`13L?]$I: M<@C7:A:8@'3U2/(#/6E7VCX(WK(;==,%S#,&TF>Q19L>.:/8SS*- M6L9(R%ZU)SR80`;3YK)D'_@NF]`?I#3=B,^8LKLXPIE-.VGU9R^ MXN<+"&=5MK`MGDWYK4O0.R2Q%RJG1PLQPW)\>EU$11U(TJG6H7(<`%I\W:M\ MZ"$E3\?OUK._O\P6S\SL%_AGX38>&QO\?H2D9V_H7*+X_O?90+%.511OJV51 M+;'G?3;BR17U,<4M[BRZU>0%V-J)VF?BX-!BAUQ^3@KGVAY9(N/C-/ASVMH4H3!B-(RQBRDBE' MJ(#HJ;++4G[H62>>SSJ83/PR>WJ>WSW.F,7R><:L)K].X%^*33\8L[A5'.A) M6],!_NNVA:=A;+A'T]A!0/9HV.!]\L`L#'4!8Z4S&^$XBLWZ2C!6?`HC2L^0 M$GIR+UX:/T@M^JQ&T%2:E260M;\+[N[D.X)RNXS M_.$0XF@@*X^NY#[(2K#G+`D#>K%V%M7F>@4JW`31;&.Z"E%;]K`^2+0V_W#8J&YYD.,8%=+,3.][QTP MP%9#5YFCQ?T!R`[,QB$N?7H[.44X:HNAD>,;1D_MJ\[+W@;R_P7]L8'3#G[R M_U!+`P04````"`#"B>A"5,'])/`&``!70P``%P`<`&-I:S$U,C'-D550)``.;*]M1FRO;475X"P`!!"4.```$.0$``.V;6W/B-A3' MWSO3[Z#ZI=F9FFLN32;LEH"3>IH`Q61G=U]VA"Q`$R-Y)3D)^^DK^<+5$"!N MAW3]PLA"1_Z?XQ_G2(`N/SR//?"(N2",UHQRH60`3!%S"1W6C'O'K#L-VS:` MD)"ZT&,4UPS*C`_O?_[I\A?3;'`,)79!?P*LYDV]VR???P,V105P9%A7]A?C MG6G&0WW.W`"IL8R"2JE<-4MG9NEW\`V$A\>8RFO& MQTT\@($G:\:W`'ID0+!K`.4U%1>(/)1/*F>ERMF.LT?FSWWND05+W5-@?*B& MEJI%0G78$$[&4T9I,$XW<"4ORHF/BVJ0J49A3M#4[F6C10,5Q06#IVHBJES\ M='?KA`$V5+P!"",.*6422H5`V)?T^CZA`Q9WJ4Z/T(<+_=*'`G?Q`#R'/9QY M>$,4]-M%!#T4>.$M;F<3&/$,(XX'-6/V-,PDTE^574'YE`S4SM8,0<:^AY,^ MR-&*@MCA\OGY>3$<553X^9A+@D4Q\6`:+=VQV3P9NC)RT=79S,5,HN;B`:%D MYZ`ILQ\X:![L8V^G>"F+'SA>/L="954@E@4B79?%Y8F6[Q&H&=KT?=A>RMZQ<3QBD^%B`MO>;IG) M[2VGG_[M313@F*M%#UYO%O>[ M'*_#Q6OZ<$5[T(!B=.VQI[0\)1@:9(O6V79HS00"-@!:(@@UYE"]`:C:@[:J MY6$0TJ%BV3)UO"-3&JF9PARI-X&4HRP?1LQS,1?6MX#(B=K3$T24VDDJ9&*V MQ\\&LY,],)M7_2N(=(.CF?*\2KY]^EY:GH4H9KQ"._TW6,Q7<(?*YJ/>&O<] MW&(2=^`$]O7V>ADTFBECY3#?-8E`'A,!QQJR=NNCU>W95[<6:+5[%NC4/]?5 M1<[)`7/2Q!(2+V4=1OU,Z^-QZ:14WI88G79"67F..0QVF@P%ND[4J6M1J0J# M30>,CT._5]!Q(2;E;.M92$ZL8;X)J0LB06!.40[-04!SPP@=JJR#,%^%9(BR MK4:5Y=QRT[9;-SK#-*QN*R?BX(A85WB&*..Z4UFM.PMLY,7FT"C!%'/HM?D0 M4O(]=%?5G:M`$(I%"C`,]C,M-^448*R6U:W?@G;WIMZRO]1[=KL%ZJTFN+IW M[);E.#DZ;P"=M2E'$>1FBM!Q:1^(\DQT8#AU./8A<:UG7W]YLL*-C[--.\?+ MQ'2Z5J=N-X'UJ6.UG'PC?1A4.$%?X&^!ET]7U2!HH^1+DT)`)QF/()^V!0X:4#`B"5-818@&5:B_=89[^ M=2:%'R9@QM_W5U>KT-U=O?L9M*^!8]^T[&N[45<5J=YHM.];/;W#[K1O[89M MY>7I+;&T-B5II++>)E53TM+66.7)ZDT"MCEI^9D25GE-V@)'B=0Q;/EH0G2\C89UP"FGJV9]T9FNA8T"U#X60;3/25F=B9NLLL5\QJN:!N MG?S[>U<94QYWE)'8[24CG$]@5!BRQZ*+B3Z`5#%+937)6AVI-KIASHQW5!![ M=!)>N7+K$"0&VO>3/8.??BQJ&P'SEJW(4`LYUP^A?/IJ.?M)>86.A0=+Z",6 MYLSB]EY4#*#HAXX%PAQ"Z&^M(]6PB#TIDIY7Z]%Q%AD)"N?:_W.31#TL MD7RR\].:MTLN7J\&/Z/1SE*F1F$K@Y`$7!>9/6(R;SB]>KT@"@D*L2GOHF9F M%37-V01[ZA`$[:PBL=&-#!1(G^\N(3$*6WN)6*X>Y]&JD^*A_C?C=HG6XWS! MZO4)?U[(EI5O3H3<)"`^H1PJJ!FSE?05%"1:1D]Z^%E>>0P]+*^FO[XTG!+/ MT_\`JQF2!_H;:WU4^<)7U8>YO?"@GAOP^!\^(N@+262@KV[TNK]F1,.)Q&,# M1.?ZHK/+%S*YA:W>TQ-M<&G3_XKJZI8<(KGBV'9&R^[!^)W,W(UZU*0JPENX M.O_?A[6NI0\Z9%?6\[=FU"%@9U.I[C>^)E2M_PGT9L>)7OI0[6!Y"(XN_H"Y MWJVUXP[!"6<$U?;6%B+`;C/0C';"^W?4.AFK9OC^BDM;6KWL8+1-E-OZIYSS MX]D7?8OVNE%Y4)?_`%!+`0(>`Q0````(`,*)Z$+YAH+I'S4``'FG`0`7`!@` M``````$```"D@0````!C:6LQ-3(W,#(W+3(P,3,P-#,P+GAM;%54!0`#FRO; M475X"P`!!"4.```$.0$``%!+`0(>`Q0````(`,*)Z$+`]`2[4@<``.I(```; M`!@```````$```"D@7`U``!C:6LQ-3(W,#(W+3(P,3,P-#,P7V-A;"YX;6Q5 M5`4``YLKVU%U>`L``00E#@``!#D!``!02P$"'@,4````"`#"B>A"J!^"A14& M``"6-```&P`8```````!````I($7/0``8VEK,34R-S`R-RTR,#$S,#0S,%]D M968N>&UL550%``.;*]M1=7@+``$$)0X```0Y`0``4$L!`AX#%`````@`PHGH M0M(#>378+```^(8"`!L`&````````0```*2!@4,``&-I:S$U,C`Q0` M```(`,*)Z$*)>$@:_A4``)0_`0`;`!@```````$```"D@:YP``!C:6LQ-3(W M,#(W+3(P,3,P-#,P7W!R92YX;6Q55`4``YLKVU%U>`L``00E#@``!#D!``!0 M2P$"'@,4````"`#"B>A"5,'])/`&``!70P``%P`8```````!````I($!AP`` M8VEK,34R-S`R-RTR,#$S,#0S,"YX`L``00E#@``!#D! 8``!02P4&``````8`!@`^`@``0HX````` ` end XML 24 R11.xml IDEA: PREPAID EXPENSE 2.4.0.8104 - Disclosure - PREPAID EXPENSEtruefalsefalse1false falsefalsefrom-2012-08-01-to-2013-04-30.18514.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2012-08-01T00:00:002013-04-30T00:00:001true 1us-gaap_PrepaidExpenseCurrentAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0PREPAID EXPENSE [Abstract]2false 2cik1527027_PrepaidExpenseTextBlockcik1527027_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div> <div style="WIDTH: 720px"> NOTE 4. PREPAID EXPENSE Prepaid expense consists solely of a retainer paid to a vendor for bottle design in preparation for the launch of our distilled spirits product. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaPrepaid Expense [Text Block]No definition available.false0PREPAID EXPENSEfalsePREPAID EXPENSEUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.aristocratgroupcorp.com/role/PrepaidExpense12 XML 25 R11.htm IDEA: XBRL DOCUMENT

PREPAID EXPENSE	9 Months Ended
PREPAID EXPENSE	Apr. 30, 2013
PREPAID EXPENSE [Abstract]
PREPAID EXPENSE	NOTE 4. PREPAID EXPENSE Prepaid expense consists solely of a retainer paid to a vendor for bottle design in preparation for the launch of our distilled spirits product.

XML 26 R14.xml IDEA: SUBSEQUENT EVENTS 2.4.0.8107 - Disclosure - SUBSEQUENT EVENTStruefalsefalse1false falsefalsefrom-2012-08-01-to-2013-04-30.18514.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2012-08-01T00:00:002013-04-30T00:00:001true 1us-gaap_SubsequentEventsAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0SUBSEQUENT EVENTS [Abstract]2false 2us-gaap_SubsequentEventsTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div> <div style="WIDTH: 720px"> NOTE 7. SUBSEQUENT EVENTS Management has evaluated subsequent events through the date the financial statements were issued.  Management is not aware of any significant events that occurred subsequent to the balance sheet date that would have a material effect on the financial statements thereby requiring adjustment or disclosure. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.No definition available.false0SUBSEQUENT EVENTSfalseSUBSEQUENT EVENTSUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.aristocratgroupcorp.com/role/SubsequentEvents12 XML 27 R2.xml IDEA: Condensed Consolidated Balance Sheets 2.4.0.8002 - Statement - Condensed Consolidated Balance Sheetstruefalsefalse1false USDfalsefalse$as-of-2013-04-30.18512.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027instant2013-04-30T00:00:000001-01-01T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$2false USDfalsefalse$as-of-2012-07-31.18513.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027instant2012-07-31T00:00:000001-01-01T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$1true 3us-gaap_AssetsCurrentAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0CURRENT ASSETS2false 4us-gaap_CashAndCashEquivalentsAtCarryingValueus-gaap_truedebitinstantfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse112539112539USD$falsetruefalse2truefalsefalse12431243USD$falsetruefalsexbrli:monetaryItemTypemonetaryAmount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash -URI http://asc.fasb.org/extlink&oid=6506951 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash Equivalents -URI http://asc.fasb.org/extlink&oid=6507016 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 8, 9 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.1) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 7 -Footnote 1 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 1 -Article 5 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3044-108585 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 7, 26 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false2Cash and cash equivalents3false 4us-gaap_PrepaidExpenseCurrentus-gaap_truedebitinstantfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse2900029000falsefalsefalse2falsefalsefalse00  falsefalsefalsexbrli:monetaryItemTypemonetarySum of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 43 -Section A -Paragraph 4 -Chapter 3 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Current Assets -URI http://asc.fasb.org/extlink&oid=6509628 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6787-107765 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 340 -SubTopic 10 -Section 05 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6386993&loc=d3e5879-108316 false2Prepaid expenses4false 4us-gaap_AssetsCurrentus-gaap_truedebitinstantfalsefalsefalsefalsefalsefalsefalsefalsetotalLabel1truefalsefalse141539141539falsefalsefalse2truefalsefalse12431243falsefalsefalsexbrli:monetaryItemTypemonetarySum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.9) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6801-107765 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 9 -Article 5 true2Total current assets5false 3us-gaap_Assetsus-gaap_truedebitinstantfalsefalsefalsefalsefalsefalsefalsefalsetotalLabel1truefalsefalse141539141539falsefalsefalse2truefalsefalse12431243falsefalsefalsexbrli:monetaryItemTypemonetarySum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 18 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.18) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 12 -Article 7 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Concepts (CON) -Number 6 -Paragraph 25 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. true2TOTAL ASSETS6true 3us-gaap_LiabilitiesCurrentAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0CURRENT LIABILITIES7false 4us-gaap_AccountsPayableAndAccruedLiabilitiesCurrentus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse5570555705falsefalsefalse2truefalsefalse24532453falsefalsefalsexbrli:monetaryItemTypemonetarySum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19,20) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 20 -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 19 -Article 5 false2Accounts payable and accrued liabilities8false 4us-gaap_CustomerAdvancesCurrentus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse282365282365falsefalsefalse2truefalsefalse66656665falsefalsefalsexbrli:monetaryItemTypemonetaryThe current portion of prepayments received from customers for goods or services to be provided in the future.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 false2Advances payable9false 4us-gaap_LiabilitiesCurrentus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalsetotalLabel1truefalsefalse338070338070falsefalsefalse2truefalsefalse91189118falsefalsefalsexbrli:monetaryItemTypemonetaryTotal obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.21) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 21 -Article 5 true2Total current liabilities10false 3us-gaap_ConvertibleLongTermNotesPayableus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse82398239falsefalsefalse2falsefalsefalse00  falsefalsefalsexbrli:monetaryItemTypemonetaryCarrying value as of the balance sheet date of long-term debt (with maturities initially due after one year or beyond the operating cycle if longer) identified as Convertible Notes Payable, excluding current portion. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 22 -Article 5 false2Convertible note payable, net of discount of $160,209 and $-, respectively11false 3us-gaap_Liabilitiesus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalsetotalLabel1truefalsefalse346309346309falsefalsefalse2truefalsefalse91189118falsefalsefalsexbrli:monetaryItemTypemonetarySum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19-26) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 true2TOTAL LIABILITIES12false 3us-gaap_CommitmentsAndContingenciesus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00  falsefalsefalse2falsefalsefalse00  falsefalsefalsexbrli:monetaryItemTypemonetaryRepresents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 450 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14326-108349 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.25) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 25 -Article 5 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 19 -Article 7 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 17 -Article 9 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.17) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.(a),19) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 5 -Paragraph 8, 9 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false2COMMITMENTS AND CONTINGENCIES13true 3us-gaap_EquityAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0STOCKHOLDERS' DEFICIT14false 4us-gaap_CommonStockValueus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse62256225falsefalsefalse2truefalsefalse62256225falsefalsefalsexbrli:monetaryItemTypemonetaryAggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 30 -Article 5 false2Common stock, $0.0001 par value, 250,000,000 shares authorized, 62,250,000 shares issued and outstanding, respectively15false 4us-gaap_AdditionalPaidInCapitalus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse204350204350falsefalsefalse2truefalsefalse3727537275falsefalsefalsexbrli:monetaryItemTypemonetaryExcess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of additional paid-in capital associated with common and preferred stock. For additional paid-in capital associated with only common stock, use the element additional paid in capital, common stock. For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 31 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.30(a)(1)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 false2Additional paid-in capital16false 4us-gaap_RetainedEarningsAccumulatedDeficitus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse-415345-415345falsefalsefalse2truefalsefalse-51375-51375falsefalsefalsexbrli:monetaryItemTypemonetaryThe cumulative amount of the reporting entity's undistributed earnings or deficit.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 12 -Paragraph 10 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 31 -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.31(a)(3)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 false2Deficit accumulated during the development stage17false 4us-gaap_StockholdersEquityus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalsetotalLabel1truefalsefalse-204770-204770falsefalsefalse2truefalsefalse-7875-7875falsefalsefalsexbrli:monetaryItemTypemonetaryTotal of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph A3 -Appendix A Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 4.E) -URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section E Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29-31) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30, 31 -Article 5 true2Total Stockholders' Deficit18false 3us-gaap_LiabilitiesAndStockholdersEquityus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalsetotalLabel1truefalsefalse141539141539USD$falsetruefalse2truefalsefalse12431243USD$falsetruefalsexbrli:monetaryItemTypemonetaryTotal of all Liabilities and Stockholders' Equity items (or Partners' Capital, as applicable), including the portion of equity attributable to noncontrolling interests, if any.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.32) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 25 -Article 7 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 32 -Article 5 true2TOTAL LIABILITIES AND STOCKHOLDERS' DEFICITfalseCondensed Consolidated Balance Sheets (USD $)NoRoundingUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.aristocratgroupcorp.com/role/CondensedConsolidatedBalanceSheets218 XML 28 R9.htm IDEA: XBRL DOCUMENT

GOING CONCERN	9 Months Ended
GOING CONCERN	Apr. 30, 2013
GOING CONCERN [Abstract]
GOING CONCERN	NOTE 2. GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As of April 30, 2013, the Company had not emerged from the development stage and has generated net losses since inception of $415,345. The Company has not generated positive cash flow from operations and does not expect to do so in the near future. Current liabilities exceeded current assets by $196,531 as of April 30, 2013. In view of these matters, the Company's ability to continue as a going concern is dependent upon its ability to achieve a level of profitability. The Company intends on financing its future development activities and its working capital needs from borrowings until such time that funds provided by operations are sufficient to fund working capital requirements. The Company has no commitment from a lender to provide funds and there is no guarantee that funds will be available to the Company when needed or that, if available, they are on terms which are acceptable to the Company. The financial statements of the Company do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.

XML 29 R10.xml IDEA: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 2.4.0.8103 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIEStruefalsefalse1false falsefalsefrom-2012-08-01-to-2013-04-30.18514.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2012-08-01T00:00:002013-04-30T00:00:001true 1us-gaap_AccountingPoliciesAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]2false 2us-gaap_SignificantAccountingPoliciesTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div> <div style="WIDTH: 720px"> NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the SEC.  The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles ("GAAP") of the United States. See Note 2 regarding the assumption that the Company is a going concern. Principles of Consolidation The consolidated financial statements include the accounts Aristocrat Group Corp. and our wholly-owned subsidiaries, Luxuria Brands LLC and Top Shelf Distributing LLC.  All material intercompany accounts and transactions are eliminated in consolidation. Interim Financial Statements The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such adjustments are of a normal recurring nature. These financial statements should be read in conjunction with the financial statements for the fiscal year ended July 31, 2012 and notes thereto and other pertinent information contained in our Form 10-K the Company has filed with the Securities and Exchange Commission (the "SEC"). The results of operations for the nine month period ended April 30, 2013 are not necessarily indicative of the results for the full fiscal year ending July 31, 2013. Accounting Basis The Company is currently a development stage enterprise reporting under the provisions of Accounting Standards Codification ("ASC") 915 "Development Stage Entities". Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents For the purpose of the financial statements cash equivalents include all highly liquid investments with maturity of three months or less. Cash and cash equivalents were $112,539 and $1,243 at April 30, 2013 and July 31, 2012, respectively. Earnings (Loss) per Share The Company computes basic and diluted earnings per share amounts in accordance with ASC Topic 260, Earnings per Share. The basic earnings (loss) per share are calculated by dividing the Company's net income available to common shareholders by the weighted average number of common shares outstanding during the year. The diluted earnings (loss) per share are calculated by dividing the Company's net income (loss) available to common Shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There are no diluted shares outstanding for any periods reported. On May 1, 2012, the Company effected a five-for-one forward stock split. All share and per share amounts have been retroactively restated to reflect the forward split. Dividends The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown, and none are contemplated in the near future. Income Taxes The Company accounts for income taxes under ASC 740 Income Taxes.  Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs.  A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.  No deferred tax assets or liabilities were recognized as of April 30, 2013 or July 31, 2012. Financial Instruments The Company's balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization. FASB Accounting Standards Codification (ASC) 820 "Fair Value Measurements and Disclosures" (ASC 820) defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: <table style="FONT-SIZE: 10pt; MARGIN-TOP: 0px" cellspacing="0" cellpadding="0"> <tr style="FONT-SIZE: 1pt"> <td width="25"> </td> <td width="25"> </td> <td width="669"> </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="top" width="25">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="25"> ● </td> <td style="MARGIN-TOP: 0px" valign="top" width="669"> Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="top" width="25">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="25">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="669">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="top" width="25">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="25"> ● </td> <td style="MARGIN-TOP: 0px" valign="top" width="669"> Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="top" width="25">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="25">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="669">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="top" width="25">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="25"> ● </td> <td style="MARGIN-TOP: 0px" valign="top" width="669"> Level 3 - Inputs that are both significant to the fair value measurement and unobservable. </td> </tr> </table> Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of April 30, 2013. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accounts receivable, other current assets, accounts payable, accrued compensation and accrued expenses. The fair value of the Company's notes payable is estimated based on current rates that would be available for debt of similar terms which is not significantly different from its stated value. Advertising The Company expenses advertising as general and administrative expense when incurred. Advertising expense for the nine months ended April 30, 2013 and 2012 was $73,738 and $-, respectively. Revenue and Cost Recognition The Company has no current source of revenue; therefore the Company has not yet adopted any policy regarding the recognition of revenue or cost. The Company intends to follow ASC 605, Revenue Recognition recognizing revenue when persuasive evidence of an arrangement exists, product delivery has occurred or the services have been rendered, the price is fixed or determinable and collectability is reasonably assured. Recently Issued Accounting Pronouncements Except for rules and interpretive releases of the SEC under authority of federal securities laws and a limited number of grandfathered standards, the FASB Accounting Standards Codification™ ("ASC") is the sole source of authoritative GAAP literature recognized by the FASB and applicable to the Company. We have reviewed the FASB issued Accounting Standards Update ("ASU") accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation's reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for all significant accounting policies of the reporting entity.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18726-107790 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 22 -Paragraph 8 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18861-107790 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18743-107790 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18854-107790 false0SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESfalseSUMMARY OF SIGNIFICANT ACCOUNTING POLICIESUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.aristocratgroupcorp.com/role/SummaryOfSignificantAccountingPolicies12 XML 30 R5.xml IDEA: Condensed Consolidated Statement of Stockholders' Equity (Deficiency) 2.4.0.8005 - Statement - Condensed Consolidated Statement of Stockholders' Equity (Deficiency)truefalsefalse1falseColumnus-gaap_StatementEquityComponentsAxisAxis*ColumnunitUnit*truefalseEquity Component [Domain]us-gaap_StatementEquityComponentsAxisus-gaap_EquityComponentDomainus-gaap_StatementEquityComponentsAxisexplicitMemberEquity Component [Domain]sharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170 USDfalsefalse$na0001-01-01T00:00:000001-01-01T00:00:00USDUSD$2falseColumnus-gaap_StatementEquityComponentsAxisAxis*ColumnunitUnit*falsefalseCommon Stock [Member]us-gaap_StatementEquityComponentsAxisxbrldihttp://xbrl.org/2006/xbrldius-gaap_CommonStockMemberus-gaap_StatementEquityComponentsAxisexplicitMemberCommon Stock [Member]sharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170 USDtruefalse$na0001-01-01T00:00:000001-01-01T00:00:00falsefalseCommon Stock [Member]us-gaap_StatementEquityComponentsAxisxbrldihttp://xbrl.org/2006/xbrldius-gaap_CommonStockMemberus-gaap_StatementEquityComponentsAxisexplicitMemberUSDUSD$3falseColumnus-gaap_StatementEquityComponentsAxisAxis*ColumnunitUnit*falsefalseAdditional Paid-in Capital [Member]us-gaap_StatementEquityComponentsAxisxbrldihttp://xbrl.org/2006/xbrldius-gaap_AdditionalPaidInCapitalMemberus-gaap_StatementEquityComponentsAxisexplicitMemberAdditional Paid-in Capital [Member]USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170 USDtruefalse$na0001-01-01T00:00:000001-01-01T00:00:00falsefalseAdditional Paid-in Capital [Member]us-gaap_StatementEquityComponentsAxisxbrldihttp://xbrl.org/2006/xbrldius-gaap_AdditionalPaidInCapitalMemberus-gaap_StatementEquityComponentsAxisexplicitMemberUSDUSD$4falseColumnus-gaap_StatementEquityComponentsAxisAxis*ColumnunitUnit*falsefalseDeficit Accumulated During the Development Stage [Member]us-gaap_StatementEquityComponentsAxisxbrldihttp://xbrl.org/2006/xbrldius-gaap_RetainedEarningsMemberus-gaap_StatementEquityComponentsAxisexplicitMemberDeficit Accumulated During the Development Stage [Member]USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170 USDtruefalse$na0001-01-01T00:00:000001-01-01T00:00:00falsefalseDeficit Accumulated During the Development Stage [Member]us-gaap_StatementEquityComponentsAxisxbrldihttp://xbrl.org/2006/xbrldius-gaap_RetainedEarningsMemberus-gaap_StatementEquityComponentsAxisexplicitMemberUSDUSD$1falseRowperiodPeriod*RowprimaryElement*2false 4us-gaap_StockholdersEquityus-gaap_truecreditinstantfalsefalsefalsefalsefalsetruefalsefalseperiodStartLabelxbrli:monetaryItemTypemonetaryTotal of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph A3 -Appendix A Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 4.E) -URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section E Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29-31) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30, 31 -Article 5 false2Balance, valueduration2011-07-20T00:00:002011-07-31T00:00:00 0us-gaap_StockholdersEquityus-gaap_truecreditinstantfalsefalsetruefalsefalsetruefalsefalseperiodStartLabel1falsefalsefalse00  falsefalsefalse2falsefalsefalse00  falsefalsefalse3falsefalsefalse00  falsefalsefalse4falsefalsefalse00  falsefalsefalsexbrli:monetaryItemTypemonetaryTotal of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph A3 -Appendix A Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 4.E) -URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section E Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29-31) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30, 31 -Article 5 falseinstant2011-07-19T00:00:000001-01-01T00:00:002Balance, value at Jul. 19, 20112falseRowperiodPeriod*RowprimaryElement*3false 4us-gaap_CommonStockSharesOutstandingus-gaap_truenainstantfalsefalsefalsefalsefalsetruefalsefalseperiodStartLabelxbrli:sharesItemTypesharesNumber of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 12 -Paragraph 10 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 30 -Article 5 false1Balance, sharesduration2011-07-20T00:00:002011-07-31T00:00:00 0us-gaap_CommonStockSharesOutstandingus-gaap_truenainstantfalsefalsetruefalsefalsetruefalsefalseperiodStartLabel1falsefalsefalse00falsefalsefalse2falsefalsefalse00  falsefalsefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalsexbrli:sharesItemTypesharesNumber of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 12 -Paragraph 10 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 30 -Article 5 falseinstant2011-07-19T00:00:000001-01-01T00:00:001Balance, shares at Jul. 19, 20113falseRowperiodPeriod*RowprimaryElement*4false 4us-gaap_StockIssuedDuringPeriodValueOtherus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabelxbrli:monetaryItemTypemonetaryValue of shares of stock issued during the period that is attributable to transactions involving issuance of stock not separately disclosed.No definition available.false2Common shares issued to Founder for cash at $0.0002 per share (par value $0.0001) on July 20, 2011duration2011-07-20T00:00:002011-07-31T00:00:00 0us-gaap_StockIssuedDuringPeriodValueOtherus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse90009000falsefalsefalse2truefalsefalse45004500falsefalsefalse3truefalsefalse45004500falsefalsefalse4falsefalsefalse00  falsefalsefalsexbrli:monetaryItemTypemonetaryValue of shares of stock issued during the period that is attributable to transactions involving issuance of stock not separately disclosed.No definition available.false2Common shares issued to Founder for cash at $0.0002 per share (par value $0.0001) on July 20, 20114falseRowperiodPeriod*RowprimaryElement*5false 4us-gaap_StockIssuedDuringPeriodSharesOtherus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabelxbrli:sharesItemTypesharesNumber of shares of stock issued during the period that is attributable to transactions involving issuance of stock not separately disclosed.No definition available.false1Common shares issued to Founder for cash at $0.0002 per share (par value $0.0001) on July 20, 2011, sharesduration2011-07-20T00:00:002011-07-31T00:00:00 0us-gaap_StockIssuedDuringPeriodSharesOtherus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00falsefalsefalse2truefalsefalse4500000045000000falsefalsefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalsexbrli:sharesItemTypesharesNumber of shares of stock issued during the period that is attributable to transactions involving issuance of stock not separately disclosed.No definition available.false1Common shares issued to Founder for cash at $0.0002 per share (par value $0.0001) on July 20, 2011, shares5falseRowperiodPeriod*RowprimaryElement*9false 4us-gaap_NetIncomeLossus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabelxbrli:monetaryItemTypemonetaryThe 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 -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 28, 29, 30 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.18) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 20 -Article 9 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.22) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 130 -Paragraph 10, 15 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e565-108580 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 19 -Article 5 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Other Comprehensive Income -URI http://asc.fasb.org/extlink&oid=6519514 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Net Income -URI http://asc.fasb.org/extlink&oid=6518256 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 38 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph A7 -Appendix A Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 38 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.19) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 16: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 87-21 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false2Net lossduration2011-07-20T00:00:002011-07-31T00:00:00 0us-gaap_NetIncomeLossus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse-100-100falsefalsefalse2falsefalsefalse00  falsefalsefalse3falsefalsefalse00  falsefalsefalse4truefalsefalse-100-100falsefalsefalsexbrli:monetaryItemTypemonetaryThe 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 -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 28, 29, 30 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.18) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 20 -Article 9 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.22) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 130 -Paragraph 10, 15 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e565-108580 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 19 -Article 5 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Other Comprehensive Income -URI http://asc.fasb.org/extlink&oid=6519514 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Net Income -URI http://asc.fasb.org/extlink&oid=6518256 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 38 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph A7 -Appendix A Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 38 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.19) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 16: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 87-21 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false2Net loss6falseRowperiodPeriod*RowprimaryElement*10false 4us-gaap_StockholdersEquityus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsetruefalseperiodEndLabelxbrli:monetaryItemTypemonetaryTotal of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph A3 -Appendix A Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 4.E) -URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section E Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29-31) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30, 31 -Article 5 false2Balance, valueduration2011-07-20T00:00:002011-07-31T00:00:00 0us-gaap_StockholdersEquityus-gaap_truecreditinstantfalsefalsetruefalsefalsefalsetruefalseperiodEndLabel1truefalsefalse89008900falsefalsefalse2truefalsefalse45004500falsefalsefalse3truefalsefalse45004500falsefalsefalse4truefalsefalse-100-100falsefalsefalsexbrli:monetaryItemTypemonetaryTotal of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph A3 -Appendix A Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 4.E) -URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section E Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29-31) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30, 31 -Article 5 falseinstant2011-07-31T00:00:000001-01-01T00:00:002Balance, value at Jul. 31, 20117falseRowperiodPeriod*RowprimaryElement*11false 4us-gaap_CommonStockSharesOutstandingus-gaap_truenainstantfalsefalsefalsefalsefalsefalsetruefalseperiodEndLabelxbrli:sharesItemTypesharesNumber of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 12 -Paragraph 10 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 30 -Article 5 false1Balance, sharesduration2011-07-20T00:00:002011-07-31T00:00:00 0us-gaap_CommonStockSharesOutstandingus-gaap_truenainstantfalsefalsetruefalsefalsefalsetruefalseperiodEndLabel1falsefalsefalse00falsefalsefalse2truefalsefalse4500000045000000falsefalsefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalsexbrli:sharesItemTypesharesNumber of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 12 -Paragraph 10 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 30 -Article 5 falseinstant2011-07-31T00:00:000001-01-01T00:00:001Balance, shares at Jul. 31, 20118falseRowperiodPeriod*RowprimaryElement*6false 4us-gaap_StockIssuedDuringPeriodValueNewIssuesus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabelxbrli:monetaryItemTypemonetaryEquity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 12 -Paragraph 10 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30, 31 -Article 5 false2Issuance of common stock for cash, December 6, 2011, $0.002 per shareduration2011-08-01T00:00:002012-07-31T00:00:00 0us-gaap_StockIssuedDuringPeriodValueNewIssuesus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse3450034500falsefalsefalse2truefalsefalse17251725falsefalsefalse3truefalsefalse3277532775falsefalsefalse4falsefalsefalse00  falsefalsefalsexbrli:monetaryItemTypemonetaryEquity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 12 -Paragraph 10 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30, 31 -Article 5 false2Issuance of common stock for cash, December 6, 2011, $0.002 per share9falseRowperiodPeriod*RowprimaryElement*7false 4us-gaap_StockIssuedDuringPeriodSharesNewIssuesus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabelxbrli:sharesItemTypesharesNumber of new stock issued during the period.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 12 -Paragraph 10 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30 -Article 5 false1Issuance of common stock for cash, December 6, 2011, $0.002 per share, sharesduration2011-08-01T00:00:002012-07-31T00:00:00 0us-gaap_StockIssuedDuringPeriodSharesNewIssuesus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00falsefalsefalse2truefalsefalse1725000017250000falsefalsefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalsexbrli:sharesItemTypesharesNumber of new stock issued during the period.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 12 -Paragraph 10 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30 -Article 5 false1Issuance of common stock for cash, December 6, 2011, $0.002 per share, shares10falseRowperiodPeriod*RowprimaryElement*9false 4us-gaap_NetIncomeLossus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabelxbrli:monetaryItemTypemonetaryThe 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 -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 28, 29, 30 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.18) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 20 -Article 9 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.22) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 130 -Paragraph 10, 15 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e565-108580 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 19 -Article 5 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Other Comprehensive Income -URI http://asc.fasb.org/extlink&oid=6519514 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Net Income -URI http://asc.fasb.org/extlink&oid=6518256 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 38 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph A7 -Appendix A Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 38 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.19) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 16: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 87-21 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false2Net lossduration2011-08-01T00:00:002012-07-31T00:00:00 0us-gaap_NetIncomeLossus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse-51275-51275falsefalsefalse2falsefalsefalse00  falsefalsefalse3falsefalsefalse00  falsefalsefalse4truefalsefalse-51375-51375falsefalsefalsexbrli:monetaryItemTypemonetaryThe 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 -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 28, 29, 30 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.18) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 20 -Article 9 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.22) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 130 -Paragraph 10, 15 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e565-108580 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 19 -Article 5 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Other Comprehensive Income -URI http://asc.fasb.org/extlink&oid=6519514 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Net Income -URI http://asc.fasb.org/extlink&oid=6518256 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 38 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph A7 -Appendix A Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 38 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.19) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 16: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 87-21 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false2Net loss11falseRowperiodPeriod*RowprimaryElement*10false 4us-gaap_StockholdersEquityus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsetruefalseperiodEndLabelxbrli:monetaryItemTypemonetaryTotal of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph A3 -Appendix A Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 4.E) -URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section E Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29-31) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30, 31 -Article 5 false2Balance, valueduration2011-08-01T00:00:002012-07-31T00:00:00 0us-gaap_StockholdersEquityus-gaap_truecreditinstantfalsefalsetruefalsefalsefalsetruefalseperiodEndLabel1truefalsefalse-7875-7875falsefalsefalse2truefalsefalse62256225falsefalsefalse3truefalsefalse3727537275falsefalsefalse4truefalsefalse-51275-51275falsefalsefalsexbrli:monetaryItemTypemonetaryTotal of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph A3 -Appendix A Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 4.E) -URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section E Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29-31) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30, 31 -Article 5 falseinstant2012-07-31T00:00:000001-01-01T00:00:002Balance, value at Jul. 31, 201212falseRowperiodPeriod*RowprimaryElement*11false 4us-gaap_CommonStockSharesOutstandingus-gaap_truenainstantfalsefalsefalsefalsefalsefalsetruefalseperiodEndLabelxbrli:sharesItemTypesharesNumber of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 12 -Paragraph 10 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 30 -Article 5 false1Balance, sharesduration2011-08-01T00:00:002012-07-31T00:00:00 0us-gaap_CommonStockSharesOutstandingus-gaap_truenainstantfalsefalsetruefalsefalsefalsetruefalseperiodEndLabel1truefalsefalse6225000062250000falsefalsefalse2truefalsefalse6225000062250000falsefalsefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalsexbrli:sharesItemTypesharesNumber of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 12 -Paragraph 10 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 30 -Article 5 falseinstant2012-07-31T00:00:000001-01-01T00:00:001Balance, shares at Jul. 31, 201213falseRowperiodPeriod*RowprimaryElement*8false 4us-gaap_DebtInstrumentConvertibleBeneficialConversionFeatureus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalseverboseLabelxbrli:monetaryItemTypemonetaryAmount of a favorable spread to a debt holder between the amount of debt being converted and the value of the securities received upon conversion. This is an embedded conversion feature of convertible debt issued that is in-the-money at the commitment date.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Beneficial Conversion Feature -URI http://asc.fasb.org/extlink&oid=6505963 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 129 -Paragraph 4 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 98-5 -Paragraph 7 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 00-27 -Paragraph 56 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false2Discount on convertible note payableduration2012-08-01T00:00:002013-04-30T00:00:00 0us-gaap_DebtInstrumentConvertibleBeneficialConversionFeatureus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalseverboseLabel1truefalsefalse167075167075falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse167075167075falsefalsefalse4falsefalsefalse00  falsefalsefalsexbrli:monetaryItemTypemonetaryAmount of a favorable spread to a debt holder between the amount of debt being converted and the value of the securities received upon conversion. This is an embedded conversion feature of convertible debt issued that is in-the-money at the commitment date.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Beneficial Conversion Feature -URI http://asc.fasb.org/extlink&oid=6505963 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 129 -Paragraph 4 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 98-5 -Paragraph 7 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 00-27 -Paragraph 56 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false2Discount on convertible note payable14falseRowperiodPeriod*RowprimaryElement*9false 4us-gaap_NetIncomeLossus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabelxbrli:monetaryItemTypemonetaryThe 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 -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 28, 29, 30 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.18) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 20 -Article 9 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.22) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 130 -Paragraph 10, 15 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e565-108580 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 19 -Article 5 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Other Comprehensive Income -URI http://asc.fasb.org/extlink&oid=6519514 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Net Income -URI http://asc.fasb.org/extlink&oid=6518256 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 38 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph A7 -Appendix A Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 38 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.19) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 16: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 87-21 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false2Net lossduration2012-08-01T00:00:002013-04-30T00:00:00 0us-gaap_NetIncomeLossus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse-363970-363970falsefalsefalse2falsefalsefalse00  falsefalsefalse3falsefalsefalse00  falsefalsefalse4truefalsefalse-363970-363970falsefalsefalsexbrli:monetaryItemTypemonetaryThe 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 -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 28, 29, 30 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.18) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 20 -Article 9 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.22) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 130 -Paragraph 10, 15 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e565-108580 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 19 -Article 5 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Other Comprehensive Income -URI http://asc.fasb.org/extlink&oid=6519514 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Net Income -URI http://asc.fasb.org/extlink&oid=6518256 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 38 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph A7 -Appendix A Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 38 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.19) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 16: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 87-21 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false2Net loss15falseRowperiodPeriod*RowprimaryElement*10false 4us-gaap_StockholdersEquityus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsetruefalseperiodEndLabelxbrli:monetaryItemTypemonetaryTotal of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph A3 -Appendix A Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 4.E) -URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section E Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29-31) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30, 31 -Article 5 false2Balance, valueduration2012-08-01T00:00:002013-04-30T00:00:00 0us-gaap_StockholdersEquityus-gaap_truecreditinstantfalsefalsetruefalsefalsefalsetruefalseperiodEndLabel1truefalsefalse-204770-204770USD$falsetruefalse2truefalsefalse62256225USD$falsetruefalse3truefalsefalse204350204350USD$falsetruefalse4truefalsefalse-415345-415345USD$falsetruefalsexbrli:monetaryItemTypemonetaryTotal of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph A3 -Appendix A Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 4.E) -URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section E Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29-31) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30, 31 -Article 5 falseinstant2013-04-30T00:00:000001-01-01T00:00:002Balance, value at Apr. 30, 201316falseRowperiodPeriod*RowprimaryElement*11false 4us-gaap_CommonStockSharesOutstandingus-gaap_truenainstantfalsefalsefalsefalsefalsefalsetruefalseperiodEndLabelxbrli:sharesItemTypesharesNumber of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 12 -Paragraph 10 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 30 -Article 5 false1Balance, sharesduration2012-08-01T00:00:002013-04-30T00:00:00 0us-gaap_CommonStockSharesOutstandingus-gaap_truenainstantfalsefalsetruefalsefalsefalsetruefalseperiodEndLabel1truefalsefalse6225000062250000falsefalsefalse2truefalsefalse6225000062250000falsefalsefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalsexbrli:sharesItemTypesharesNumber of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 12 -Paragraph 10 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 30 -Article 5 falseinstant2013-04-30T00:00:000001-01-01T00:00:001Balance, shares at Apr. 30, 2013trueCondensed Consolidated Statement of Stockholders' Equity (Deficiency) (USD $)NoRoundingNoRoundingUnKnownUnKnownfalsefalsefalseSheethttp://www.aristocratgroupcorp.com/role/CondensedConsolidatedStatementOfStockholdersEquityDeficiency416 EXCEL 31 Financial_Report.xls IDEA: XBRL DOCUMENT begin 644 Financial_Report.xls M[[N_34E-12U697)S:6]N.B`Q+C`-"E@M1&]C=6UE;G0M5'EP93H@5V]R:V)O M;VL-"D-O;G1E;G0M5'EP93H@;75L=&EP87)T+W)E;&%T960[(&)O=6YD87)Y M/2(M+2TM/5].97AT4&%R=%\X.#8U-S1B-%]D8C)B7S1F,V5?.&)E.%\R-V8R M,S)C-V8S.3$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%>&-E;%=O#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/D-O;F1E;G-E9%]#;VYS;VQI9&%T961?4W1A=&5M M93$\+W@Z3F%M93X-"B`@("`\>#I7;W)K#I%>&-E;%=O#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE M/D=%3D5204Q?3U)'04Y)6D%424].7T%.1%]"55-)3CPO>#I.86UE/@T*("`@ M(#QX.E=O#I%>&-E M;%=O#I.86UE/D=/24Y'7T-/3D-%4DX\+W@Z3F%M M93X-"B`@("`\>#I7;W)K#I7;W)K#I7 M;W)K#I7;W)K#I% M>&-E;%=O#I7;W)K M#I%>&-E;%=O#I%>&-E;%=O#I.86UE/@T*("`@(#QX.E=O#I%>&-E;%=O#I.86UE/E-43T-+2$],1$524U]%455)5%E?1&5T86EL#I.86UE/@T*("`@(#QX.E=O6QE#I!8W1I=F53:&5E=#X-"B`@/'@Z4')O=&5C=%-T#I0#I0#I0&UL/CPA6V5N9&EF72TM/@T*/"]H96%D/@T*("`\8F]D>3X-"B`@ M(#QP/E1H:7,@<&%G92!S:&]U;&0@8F4@;W!E;F5D('=I=&@@36EC'1087)T7S@X-C4W-&(T7V1B,F)?-&8S95\X8F4X7S(W M9C(S,F,W9C,Y,0T*0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO+R]#.B\X.#8U M-S1B-%]D8C)B7S1F,V5?.&)E.%\R-V8R,S)C-V8S.3$O5V]R:W-H965T'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA M'0^,3`M43QS<&%N/CPO M'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L M87-S/3-$'0^05))4U1/ M0U)!5"!'4D]54"!#3U)0+CQS<&%N/CPO'0^/'-P86X^ M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$ M'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\ M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$2!&:6QE3PO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^4VUA;&QE3QS<&%N/CPO3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\X.#8U-S1B-%]D M8C)B7S1F,V5?.&)E.%\R-V8R,S)C-V8S.3$-"D-O;G1E;G0M3&]C871I;VXZ M(&9I;&4Z+R\O0SHO.#@V-3'0O:'1M;#L@8VAA'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L M87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$6%B;&4L M(&YE="!O9B!D:7-C;W5N="!O9B`D,38P+#(P.2!A;F0@)"TL(')E3PO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^ M)FYB'0^)FYB'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@ M/'1R(&-L87-S/3-$7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI M(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS M1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA7!E/3-$=&5X="]J879A'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$6%B;&4L(&1I3X- M"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\X.#8U-S1B-%]D8C)B7S1F M,V5?.&)E.%\R-V8R,S)C-V8S.3$-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z M+R\O0SHO.#@V-3'0O:'1M M;#L@8VAA'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-$'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P M86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S M/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^ M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA2`H1&5F:6-I96YC>2D@*%531"`D*3QB'0^)FYB'0^)FYB'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-$'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L M87-S/3-$'0^)FYB'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA2`H1&5F:6-I96YC>2D@*%!A'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`@(#QT9"!C;&%S3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\X.#8U-S1B-%]D8C)B M7S1F,V5?.&)E.%\R-V8R,S)C-V8S.3$-"D-O;G1E;G0M3&]C871I;VXZ(&9I M;&4Z+R\O0SHO.#@V-3'0O M:'1M;#L@8VAA'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$&5S/"]T9#X-"B`@ M("`@("`@/'1D(&-L87-S/3-$=&5X=#XF;F)S<#LF;F)S<#L\'1087)T7S@X-C4W-&(T7V1B,F)?-&8S95\X8F4X7S(W9C(S,F,W9C,Y M,0T*0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO+R]#.B\X.#8U-S1B-%]D8C)B M7S1F,V5?.&)E.%\R-V8R,S)C-V8S.3$O5V]R:W-H965T'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA6QE/3-$)U=)1%1(.B`W,C!P>"<^/"$M+5-T87)T1G)A9VUE;G0M M+3X@/'`@6QE/3-$)TU!4D=)3CH@,'!X)SX\8G(@+SX@/"]P/B`\<"!S='EL M93TS1"=-05)'24XZ(#!P>"<^5V4@87)E(&$@9&5V96QO<&UE;G0@2!A;F0@=V5R92!I;F-O2`R,"P@,C`Q,2P@87,@82!F;W(M<')O9FET(&-O M;7!A;GDL('=I=&@@86X@97-T86)L:7-H960@9FES8V%L('EE87(@96YD(&]F M($IU;'D@,S$N(%=E(&%R92!I;B!T:&4@96%R;'D@2!R979E;G5E6QE/3-$)TU!4D=)3CH@ M,'!X)SX\8G(@+SX@/"]P/B`\<"!S='EL93TS1"=-05)'24XZ(#!P>"<^5&AE M($)O87)D(&]F($1I2!T;R!C;VYS:61E'5R:6$@0G)A;F1S+"!A(&9O8W5S M960@8G)A;F0@;6%N86=E;65N="!C;VUP86YY+B`F;F)S<#M4:&4@3'5X=7)I M82!"6QE/3-$)TU!4D=)3CH@,'!X)SX\8G(@+SX@/"]P/B`\<"!S='EL93TS1"=- M05)'24XZ(#!P>"<^3VX@2F%N=6%R>2`Q-2P@,C`Q,RP@=V4@9F]R;65D(%1O M<"!3:&5L9B!$:7-T2X@5&]P(%-H96QF('=I;&P@8F4@ M9F]C=7-E9"!O;B!D979E;&]P:6YG(&]U6QE/3-$)TU!4D=)3CH@,'!X)SY/;B!$96-E M;6)E2!A M2P@969F96-T:79E(&%S(&]F($IA;G5A7!E.B!T97AT+VAT;6P[(&-H87)S970] M(G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T M<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@ M8VAA&AT;6PQ+71R86YS:71I;VYA;"YD=&0B("TM/CQD:78^(#QD:78@"<^/'-T6QE/3-$)TU!4D=)3CH@,'!X)SX\ M8G(@+SX@/"]P/B`\<"!S='EL93TS1"=-05)'24XZ(#!P>"<^5&AE(&%C8V]M M<&%N>6EN9R!F:6YA;F-I86P@2!W:6QL(&-O;G1I;G5E(&%S M(&$@9V]I;F<@8V]N8V5R;BX@07,@;V8@07!R:6P@,S`L(#(P,3,L('1H92!# M;VUP86YY(&AA9"!N;W0@96UE28C,SD[2!T;R!A8VAI979E(&$@;&5V96P@;V8@<')O M9FET86)I;&ET>2X@5&AE($-O;7!A;GD@:6YT96YD2!O<&5R871I;VYS(&%R92!S M=69F:6-I96YT('1O(&9U;F0@=V]R:VEN9R!C87!I=&%L(')E<75I2!W M:&5N(&YE961E9"!O2!A;F0@8VQA2!B92!U;F%B;&4@=&\@8V]N=&EN=64@87,@82!G;VEN9R!C;VYC M97)N+CPO<#X@/"$M+45N9$9R86=M96YT+2T^/"]D:78^(#PO9&EV/CQS<&%N M/CPO7!E.B!T M97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE M860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT M96YT/3-$)W1E>'0O:'1M;#L@8VAA'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$&AT;6PQ+71R86YS:71I;VYA;"YD=&0B("TM M/CQD:78^(#QD:78@"<^/'-T6QE/3-$)TU!4D=)3CH@,'!X)SX\=3Y"87-I"<^/&)R("\^(#PO<#X@/'`@2!!8V-E<'1E9"!!8V-O=6YT:6YG(%!R:6YC:7!L97,@*")'04%0(BD@ M;V8@=&AE(%5N:71E9"!3=&%T97,N(%-E92!.;W1E(#(@6QE/3-$)TU!4D=)3CH@,'!X)SX\=3Y0"<^ M/&)R("\^(#PO<#X@/'`@2UO M=VYE9"!S=6)S:61I87)I97,L($QU>'5R:6$@0G)A;F1S($Q,0R!A;F0@5&]P M(%-H96QF($1I2!A8V-O=6YT"<^/&)R("\^(#PO<#X@/'`@"<^/&)R("\^(#PO<#X@/'`@2!A8V-E<'1E9"!A8V-O=6YT:6YG('!R M:6YC:7!L97,@9F]R(&-O;7!L971E(&9I;F%N8VEA;"!S=&%T96UE;G1S+B!) M;B!T:&4@;W!I;FEO;B!O9B!M86YA9V5M96YT+"!A;&P@861J=7-T;65N=',@ M8V]N6QE/3-$)TU!4D=)3CH@,'!X)SX\8G(@+SX@/"]P/B`\<"!S='EL M93TS1"=-05)'24XZ(#!P>"<^5&AE(')E"<^/&)R("\^(#PO<#X@ M/'`@"<^/&)R("\^(#PO<#X@ M/'`@2!A(&1E=F5L;W!M96YT('-T86=E(&5N=&5R<')I6QE/3-$)TU!4D=)3CH@,'!X)SX\=3Y56QE/3-$)TU!4D=)3CH@,'!X)SY4:&4@<')E<&%R871I M;VX@;V8@9FEN86YC:6%L('-T871E;65N=',@:6X@8V]N9F]R;6ET>2!W:71H M(&%C8V]U;G1I;F<@<')I;F-I<&QE6QE/3-$)TU!4D=)3CH@,'!X)SX\=3Y#87-H(&%N9"!#87-H($5Q=6EV M86QE;G1S/"]U/CPO<#X@/'`@6QE/3-$)TU!4D=)3CH@,'!X)SY&;W(@=&AE('!U2`S,2P@,C`Q,BP@6QE/3-$)TU!4D=)3CH@,'!X)SX\=3Y%87)N:6YG6QE/3-$)TU!4D=)3CH@,'!X)SY4:&4@0V]M<&%N>2!C M;VUP=71E2!D:79I9&EN9R!T M:&4@0V]M<&%N>28C,SD[2!D:79I9&EN9R!T:&4@0V]M<&%N>28C,SD[2!T:&4@9&EL=71E9"!W96EG:'1E9"!A=F5R86=E(&YU;6)E"<^/&)R("\^ M(#PO<#X@/'`@2`Q+"`R,#$R M+"!T:&4@0V]M<&%N>2!E9F9E8W1E9"!A(&9I=F4M9F]R+6]N92!F;W)W87)D M('-T;V-K('-P;&ET+B!!;&P@"<^/&)R("\^(#PO<#X@/'`@6QE/3-$)TU!4D=)3CH@,'!X)SX\8G(@ M+SX@/"]P/B`\<"!S='EL93TS1"=-05)'24XZ(#!P>"<^5&AE($-O;7!A;GD@ M:&%S(&YO="!A9&]P=&5D(&%N>2!P;VQI8WD@6UE;G0@ M;V8@9&EV:61E;F1S+B!.;R!D:79I9&5N9',@:&%V92!B965N('!A:60@9'5R M:6YG('1H92!P97)I;V1S('-H;W=N+"!A;F0@;F]N92!A6QE/3-$)TU!4D=) M3CH@,'!X)SX\8G(@+SX@/"]P/B`\<"!S='EL93TS1"=-05)'24XZ(#!P>"<^ M/'4^26YC;VUE(%1A>&5S/"]U/CPO<#X@/'`@6QE/3-$)TU!4D=)3CH@,'!X)SY4:&4@ M0V]M<&%N>2!A8V-O=6YT&5S('5N9&5R($%30R`W M-#`@/&5M/DEN8V]M92!487AE2!M971H;V0@;V8@05-#(#&ES=&EN9R!A"!B87-E&%B;&4@:6YC;VUE(&EN('1H92!Y96%R"!A"!R871EF5D(&EN(&EN8V]M92!I;B!T:&4@<&5R M:6]D('1H92!E;F%C=&UE;G0@;V-C=7)S+B`F;F)S<#M!('9A;'5A=&EO;B!A M;&QO=V%N8V4@:7,@<')O=FED960@9F]R(&-EF4@=&%X(&%S6QE/3-$)TU!4D=)3CH@ M,'!X)SX\=3Y&:6YA;F-I86P@26YS=')U;65N=',\+W4^/"]P/B`\<"!S='EL M93TS1"=-05)'24XZ(#!P>"<^/&)R("\^(#PO<#X@/'`@6EN9R!A;6]U;G1S(&]F(&-U&EM871E('1H96ER(&9A:7(@=F%L=64@8F5C875S M92!O9B!T:&4@2!S:&]R="!P97)I;V0@;V8@=&EM92!B971W M965N('1H92!O"<^/&)R("\^(#PO<#X@/'`@&-H M86YG92!P&ET('!R M:6-E*2!I;B!T:&4@<')I;F-I<&%L(&]R(&UO2!T;R!U;F]B6QE/3-$)TU!4D=)3CH@,'!X M)SX\8G(@+SX@/"]P/B`\=&%B;&4@"<^)FYB6QE/3-$)TU!4D=)3BU43U`Z(#!P>"<@=F%L:6=N/3-$=&]P('=I9'1H M/3-$,C4^(#QP('-T>6QE/3-$)TU!4D=)3CH@,'!X)SXF;F)S<#L\+W`^(#PO M=&0^(#QT9"!S='EL93TS1"=-05)'24XM5$]0.B`P<'@G('9A;&EG;CTS1'1O M<"!W:61T:#TS1#8V.3X@/'`@6QE/3-$)TU! M4D=)3BU43U`Z(#!P>"<@=F%L:6=N/3-$=&]P('=I9'1H/3-$,C4^(#QP('-T M>6QE/3-$)TU!4D=)3CH@,'!X)SXF(SDV-SD[/"]P/B`\+W1D/B`\=&0@6QE/3-$)TU!4D=)3CH@,'!X)SY,979E;"`R("T@26YP=71S M(&]T:&5R('1H86X@<75O=&5D('!R:6-E2P@:6YC;'5D M:6YG('%U;W1E9"!P"<^)FYB6QE/3-$)TU!4D=)3BU43U`Z(#!P>"<@ M=F%L:6=N/3-$=&]P('=I9'1H/3-$-C8Y/B`\<"!S='EL93TS1"=-05)'24XZ M(#!P>"<^)FYB"<^)FYB6QE/3-$)TU!4D=)3CH@,'!X)SY&86ER('9A M;'5E(&5S=&EM871E'!E;G-E"<^/&)R M("\^(#PO<#X@/'`@6QE/3-$)TU!4D=)3CH@,'!X)SY4:&4@0V]M<&%N>2!E>'!E M;G-E'!E;G-E('=H96X@:6YC=7)R960N($%D=F5R=&ES:6YG(&5X<&5N2X\+W`^(#QP M('-T>6QE/3-$)TU!4D=)3CH@,'!X)SX\8G(@+SX@/"]P/B`\<"!S='EL93TS M1"=-05)'24XZ(#!P>"<^/'4^4F5V96YU92!A;F0@0V]S="!296-O9VYI=&EO M;CPO=3X\+W`^(#QP('-T>6QE/3-$)TU!4D=)3CH@,'!X)SX\8G(@+SX@/"]P M/B`\<"!S='EL93TS1"=-05)'24XZ(#!P>"<^5&AE($-O;7!A;GD@:&%S(&YO M(&-U2!H87,@;F]T('EE="!A9&]P=&5D(&%N>2!P;VQI8WD@2!I"<^/&)R("\^(#PO<#X@ M/'`@6QE/3-$)TU!4D=)3CH@ M,'!X)SY%>&-E<'0@9F]R(')U;&5S(&%N9"!I;G1E2!T:&4@1D%30B!A;F0@87!P;&EC86)L92!T;R!T:&4@ M0V]M<&%N>2X\+W`^(#QP('-T>6QE/3-$)TU!4D=)3CH@,'!X)SX\8G(@+SX@ M/"]P/B`\<"!S='EL93TS1"=-05)'24XZ(#!P>"<^5V4@:&%V92!R979I97=E M9"!T:&4@1D%30B!I2!C;VYS:61E'0O:F%V87-C M3X-"B`@("`\=&%B;&4@ M8VQA6QE/3-$)U=)1%1(.B`W,C!P>"<^/"$M+5-T87)T1G)A9VUE M;G0M+3X@/'`@6QE/3-$)TU! M4D=)3CH@,'!X)SX\8G(@+SX@/"]P/B`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`@2!S:6=N960@82!#;VYV97)T:6)L92!06%B;&4N(%1H92!#;VYV97)T:6)L92!06QE M/3-$)TU!4D=)3CH@,'!X)SX\8G(@+SX@/"]P/B`\<"!S='EL93TS1"=-05)' M24XZ(#!P>"<^5&AE($-O;7!A;GD@979A;'5A=&5D('1H92!T97)M2!D971E2!E=F%L=6%T M960@=&AE(&-O;G9E7!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"<^/'-T6QE/3-$)TU!4D=)3CH@,'!X)SX\96T^0V]M M;6]N(%-T;V-K/"]E;3X\+W`^(#QP('-T>6QE/3-$)TU!4D=)3CH@,'!X)SX\ M8G(@+SX@/"]P/B`\<"!S='EL93TS1"=-05)'24XZ(#!P>"<^5&AE($-O;7!A M;GD@:&%S(#(U,"PP,#`L,#`P('-H87)EF5D('=I=&@@82!P M87(@=F%L=64@;V8@)#`N,#`P,2X\+W`^(#QP('-T>6QE/3-$)TU!4D=)3CH@ M,'!X)SX\8G(@+SX@/"]P/B`\<"!S='EL93TS1"=-05)'24XZ(#!P>"<^3VX@ M2G5L>2`R,"P@,C`Q,2P@-#4L,#`P+#`P,"!S:&%R97,@;V8@8V]M;6]N('-T M;V-K('=E"<^/&)R("\^(#PO M<#X@/'`@&-H86YG92!F M;W(@,36QE/3-$)TU!4D=)3CH@ M,'!X)SX\8G(@+SX@/"]P/B`\<"!S='EL93TS1"=-05)'24XZ(#!P>"<^3VX@ M36%Y(#$L(#(P,3(L(%-A2!H87,@9&5C;&%R960@82`U(&9O2`Q+"`R,#$R+B!4 M:&4@969F96-T:79E('1I;64@;V8@=&AE(&9O6UE;G0@9&%T92!W87,@;VX@36%Y(#$L(#(P,3(N($%L;"!S:&%R M96AO;&1E2!O;F4@ M'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA6QE/3-$)U=)1%1(.B`W,C!P>"<^/"$M+5-T87)T1G)A9VUE;G0M M+3X@/'`@6QE/3-$)TU!4D=)3CH@,'!X M)SY-86YA9V5M96YT(&AA2!S:6=N:69I8V%N="!E=F5N=',@=&AA="!O8V-U3X- M"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\X.#8U-S1B-%]D8C)B7S1F M,V5?.&)E.%\R-V8R,S)C-V8S.3$-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z M+R\O0SHO.#@V-3'0O:'1M M;#L@8VAA'0^/'-P86X^/"]S<&%N/CPO M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$&AT;6PQ+71R86YS:71I;VYA;"YD=&0B("TM/CQD:78^(#QD:78@"<^/'4^0F%S:7,@;V8@4')E6QE/3-$)TU!4D=)3CH@,'!X)SY4:&4@1FEN86YC:6%L(%-T871E M;65N=',@86YD(')E;&%T960@9&ES8VQO'0^/"$M M+41/0U194$4@:'1M;"!054),24,@(BTO+U&AT;6PQ M+T141"]X:'1M;#$M=')A;G-I=&EO;F%L+F1T9"(@+2T^/&1I=CX@/&1I=B!S M='EL93TS1"=724142#H@-S(P<'@G/CPA+2U3=&%R=$9R86=M96YT+2T^(#QP M('-T>6QE/3-$)TU!4D=)3CH@,'!X)SX\=3Y0"<^/&)R M("\^(#PO<#X@/'`@2UO=VYE M9"!S=6)S:61I87)I97,L($QU>'5R:6$@0G)A;F1S($Q,0R!A;F0@5&]P(%-H M96QF($1I2!A8V-O=6YT"<^/&)R("\^(#PO<#X@/"$M+45N9$9R86=M96YT+2T^/"]D M:78^(#PO9&EV/CQS<&%N/CPO'0^/"$M+41/0U194$4@:'1M;"!0 M54),24,@(BTO+U&AT;6PQ+T141"]X:'1M;#$M=')A M;G-I=&EO;F%L+F1T9"(@+2T^/&1I=CX@/&1I=B!S='EL93TS1"=724142#H@ M-S(P<'@G/CPA+2U3=&%R=$9R86=M96YT+2T^(#QP('-T>6QE/3-$)TU!4D=) M3CH@,'!X)SX\=3Y);G1E6QE/3-$)TU!4D=)3CH@,'!X)SY4:&4@86-C;VUP86YY:6YG('5N875D:71E M9"!F:6YA;F-I86P@2!A8V-E<'1E9"!A8V-O=6YT:6YG M('!R:6YC:7!L97,@:6X@=&AE(%5N:71E9"!3=&%T97,@;V8@06UE2P@=&AE(&9I;F%N8VEA;"!S=&%T96UE;G1S(&1O(&YO M="!I;F-L=61E(&%L;"!O9B!T:&4@:6YF;W)M871I;VX@86YD(&9O;W1N;W1E M2!G96YE65A M"<^/&)R("\^(#PO<#X@/'`@'0^ M/"$M+41/0U194$4@:'1M;"!054),24,@(BTO+U&AT M;6PQ+T141"]X:'1M;#$M=')A;G-I=&EO;F%L+F1T9"(@+2T^/&1I=CX@/&1I M=B!S='EL93TS1"=724142#H@-S(P<'@G/CPA+2U3=&%R=$9R86=M96YT+2T^ M(#QP('-T>6QE/3-$)TU!4D=)3CH@,'!X)SX\=3Y!8V-O=6YT:6YG($)A6QE/3-$)TU!4D=)3CH@,'!X)SY4:&4@0V]M<&%N>2!I&AT;6PQ+71R86YS:71I;VYA;"YD=&0B("TM/CQD M:78^(#QD:78@"<^/'4^57-E(&]F($5S M=&EM871E6QE/3-$)TU!4D=)3CH@,'!X)SX\8G(@ M+SX@/"]P/B`\<"!S='EL93TS1"=-05)'24XZ(#!P>"<^5&AE('!R97!A'!E;G-E&AT;6PQ+71R86YS:71I;VYA;"YD=&0B("TM/CQD M:78^(#QD:78@"<^/'4^0V%S:"!A;F0@ M0V%S:"!%<75I=F%L96YT6QE/3-$)TU!4D=)3CH@ M,'!X)SX\8G(@+SX@/"]P/B`\<"!S='EL93TS1"=-05)'24XZ(#!P>"<^1F]R M('1H92!P=7)P;W-E(&]F('1H92!F:6YA;F-I86P@2!L:7%U:60@:6YV97-T M;65N=',@=VET:"!M871U2!O9B!T:')E92!M;VYT:',@;W(@;&5S2X\+W`^(#PA+2U%;F1&&AT;6PQ+71R86YS:71I;VYA;"YD M=&0B("TM/CQD:78^(#QD:78@"<^/'4^ M16%R;FEN9W,@*$QO6QE/3-$ M)TU!4D=)3CH@,'!X)SX\8G(@+SX@/"]P/B`\<"!S='EL93TS1"=-05)'24XZ M(#!P>"<^5&AE($-O;7!A;GD@8V]M<'5T97,@8F%S:6,@86YD(&1I;'5T960@ M96%R;FEN9W,@<&5R('-H87)E(&%M;W5N=',@:6X@86-C;W)D86YC92!W:71H M($%30R!4;W!I8R`R-C`L(#QE;3Y%87)N:6YG2!T:&4@=V5I M9VAT960@879E65A65A2!P97)I;V1S(')E<&]R=&5D+CPO<#X@/'`@6QE/3-$)TU!4D=)3CH@ M,'!X)SY/;B!-87D@,2P@,C`Q,BP@=&AE($-O;7!A;GD@969F96-T960@82!F M:79E+69O2!R M97-T871E9"!T;R!R969L96-T('1H92!F;W)W87)D('-P;&ET+CPO<#X@/"$M M+45N9$9R86=M96YT+2T^/"]D:78^(#PO9&EV/CQS<&%N/CPO6QE/3-$)U=)1%1(.B`W M,C!P>"<^/"$M+5-T87)T1G)A9VUE;G0M+3X@/'`@6QE/3-$)TU!4D=) M3CH@,'!X)SX\8G(@+SX@/"]P/B`\<"!S='EL93TS1"=-05)'24XZ(#!P>"<^ M5&AE($-O;7!A;GD@:&%S(&YO="!A9&]P=&5D(&%N>2!P;VQI8WD@6UE;G0@;V8@9&EV:61E;F1S+B!.;R!D:79I9&5N9',@:&%V92!B M965N('!A:60@9'5R:6YG('1H92!P97)I;V1S('-H;W=N+"!A;F0@;F]N92!A M'0^/"$M+41/0U194$4@:'1M;"!0 M54),24,@(BTO+U&AT;6PQ+T141"]X:'1M;#$M=')A M;G-I=&EO;F%L+F1T9"(@+2T^/&1I=CX@/&1I=B!S='EL93TS1"=724142#H@ M-S(P<'@G/CPA+2U3=&%R=$9R86=M96YT+2T^(#QP('-T>6QE/3-$)TU!4D=) M3CH@,'!X)SX\=3Y);F-O;64@5&%X97,\+W4^/"]P/B`\<"!S='EL93TS1"=- M05)'24XZ(#!P>"<^/&)R("\^(#PO<#X@/'`@&5S/"]E;3XN("9N8G-P.U5N9&5R M('1H92!A6EN9R!A;6]U;G1S(&]F(&5X:7-T:6YG(&%S2!D:69F97)E;F-E"!AF5D(&%S M(&]F($%P"<^/&)R("\^(#PO<#X@/"$M+45N9$9R86=M M96YT+2T^/"]D:78^(#PO9&EV/CQS<&%N/CPO6QE/3-$)U=)1%1( M.B`W,C!P>"<^/"$M+5-T87)T1G)A9VUE;G0M+3X@/'`@6QE/3-$)TU!4D=)3CH@,'!X)SX\8G(@+SX@/"]P/B`\<"!S='EL93TS M1"=-05)'24XZ(#!P>"<^5&AE($-O;7!A;GDF(S,Y.W,@8F%L86YC92!S:&5E M="!I;F-L=61E'!E8W1E9"!R96%L:7IA=&EO;BX\+W`^(#QP('-T>6QE M/3-$)TU!4D=)3CH@,'!X)SX\8G(@+SX@/"]P/B`\<"!S='EL93TS1"=-05)' M24XZ(#!P>"<^1D%30B!!8V-O=6YT:6YG(%-T86YD87)D2!T:&%T(&1I28C,SD[2!A"<@8V5L;'-P86-I;F<],T0P(&-E;&QP M861D:6YG/3-$,#X@/'1R('-T>6QE/3-$)T9/3E0M4TE:13H@,7!T)SX@/'1D M('=I9'1H/3-$,C4^)FYB6QE/3-$)TU!4D=)3BU43U`Z(#!P>"<@=F%L:6=N/3-$=&]P('=I M9'1H/3-$,C4^(#QP('-T>6QE/3-$)TU!4D=)3CH@,'!X)SXF;F)S<#L\+W`^ M(#PO=&0^(#QT9"!S='EL93TS1"=-05)'24XM5$]0.B`P<'@G('9A;&EG;CTS M1'1O<"!W:61T:#TS1#(U/B`\<"!S='EL93TS1"=-05)'24XZ(#!P>"<^)B,Y M-C6QE/3-$)TU!4D=)3BU43U`Z(#!P>"<@ M=F%L:6=N/3-$=&]P('=I9'1H/3-$-C8Y/B`\<"!S='EL93TS1"=-05)'24XZ M(#!P>"<^3&5V96P@,2`M(%5N861J=7-T960@<75O=&5D('!R:6-E"<^)FYB6QE/3-$)TU!4D=)3BU43U`Z(#!P>"<@=F%L:6=N M/3-$=&]P('=I9'1H/3-$-C8Y/B`\<"!S='EL93TS1"=-05)'24XZ(#!P>"<^ M)FYB"<^)FYB2`H92YG+BP@:6YT97)E2!C;W)R96QA=&EO;B!O6QE/3-$)TU!4D=)3BU43U`Z(#!P>"<@=F%L:6=N/3-$ M=&]P('=I9'1H/3-$,C4^(#QP('-T>6QE/3-$)TU!4D=)3CH@,'!X)SXF;F)S M<#L\+W`^(#PO=&0^(#QT9"!S='EL93TS1"=-05)'24XM5$]0.B`P<'@G('9A M;&EG;CTS1'1O<"!W:61T:#TS1#(U/B`\<"!S='EL93TS1"=-05)'24XZ(#!P M>"<^)FYB6QE/3-$)TU! M4D=)3CH@,'!X)SXF;F)S<#L\+W`^(#PO=&0^(#PO='(^(#QT6QE/3-$)TU!4D=)3BU43U`Z(#!P>"<@=F%L:6=N/3-$=&]P('=I9'1H/3-$ M,C4^(#QP('-T>6QE/3-$)TU!4D=)3CH@,'!X)SXF;F)S<#L\+W`^(#PO=&0^ M(#QT9"!S='EL93TS1"=-05)'24XM5$]0.B`P<'@G('9A;&EG;CTS1'1O<"!W M:61T:#TS1#(U/B`\<"!S='EL93TS1"=-05)'24XZ(#!P>"<^)B,Y-C6QE/3-$)TU!4D=)3BU43U`Z(#!P>"<@=F%L:6=N M/3-$=&]P('=I9'1H/3-$-C8Y/B`\<"!S='EL93TS1"=-05)'24XZ(#!P>"<^ M3&5V96P@,R`M($EN<'5T"<^/&)R("\^(#PO<#X@/'`@6%B M;&4L(&%C8W)U960@8V]M<&5N28C,SD[6QE/3-$)U=)1%1(.B`W,C!P>"<^/"$M+5-T87)T1G)A M9VUE;G0M+3X@/'`@6QE/3-$)TU!4D=)3CH@,'!X)SY4:&4@0V]M<&%N>2!E>'!E M;G-E'!E;G-E('=H96X@:6YC=7)R960N($%D=F5R=&ES:6YG(&5X<&5N2X\+W`^(#PA M+2U%;F1&&AT;6PQ+71R86YS:71I;VYA;"YD=&0B("TM/CQD:78^(#QD M:78@"<^/'4^4F5V96YU92!A;F0@0V]S M="!296-O9VYI=&EO;CPO=3X\+W`^(#QP('-T>6QE/3-$)TU!4D=)3CH@,'!X M)SX\8G(@+SX@/"]P/B`\<"!S='EL93TS1"=-05)'24XZ(#!P>"<^5&AE($-O M;7!A;GD@:&%S(&YO(&-U2!H87,@;F]T('EE="!A9&]P=&5D(&%N>2!P;VQI M8WD@2!I2!)'0^/"$M+41/0U19 M4$4@:'1M;"!054),24,@(BTO+U&AT;6PQ+T141"]X M:'1M;#$M=')A;G-I=&EO;F%L+F1T9"(@+2T^/&1I=CX@/&1I=B!S='EL93TS M1"=724142#H@-S(P<'@G/CPA+2U3=&%R=$9R86=M96YT+2T^(#QP('-T>6QE M/3-$)TU!4D=)3CH@,'!X)SX\=3Y296-E;G1L>2!)6QE/3-$)TU!4D=)3CH@ M,'!X)SX\8G(@+SX@/"]P/B`\<"!S='EL93TS1"=-05)'24XZ(#!P>"<^17AC M97!T(&9O"<^/&)R("\^(#PO<#X@/'`@ M2!N97<@;W(@;6]D:69I960@<')I;F-I<&QE2!S=&%N9&%R9"!I3X-"CPO:'1M;#X-"@T*+2TM M+2TM/5].97AT4&%R=%\X.#8U-S1B-%]D8C)B7S1F,V5?.&)E.%\R-V8R,S)C M-V8S.3$-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO.#@V-3'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R M&-E961E9"!C=7)R96YT M(&%S'0^/'-P86X^ M/"]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 M;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C M;&%S3X-"CPO:'1M;#X-"@T* M+2TM+2TM/5].97AT4&%R=%\X.#8U-S1B-%]D8C)B7S1F,V5?.&)E.%\R-V8R M,S)C-V8S.3$-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO.#@V-3'0O:'1M;#L@8VAA7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C M:&%R'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@ M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^)FYB'0^/"$M+41/0U194$4@:'1M;"!054),24,@(BTO+U&AT;6PQ+T141"]X:'1M;#$M=')A;G-I=&EO;F%L+F1T9"(@+2T^/&1I=CX@ M/&1I=B!S='EL93TS1"=724142#H@-S(P<'@G/CPA+2U3=&%R=$9R86=M96YT M+2T^(#QP('-T>6QE/3-$)TU!4D=)3CH@,'!X)SY/;B!-87D@,2P@,C`Q,BP@ M=&AE($-O;7!A;GD@969F96-T960@82!F:79E+69O2!R97-T871E9"!T;R!R969L96-T('1H M92!F;W)W87)D('-P;&ET+CPO<#X@/"$M+45N9$9R86=M96YT+2T^/"]D:78^ M(#PO9&EV/CQS<&%N/CPO'0O:F%V87-C3X-"B`@ M("`\=&%B;&4@8VQA'0O:F%V87-C3X-"B`@("`\=&%B;&4@8VQA'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S&-H86YG92!F;W(@8V%S:#PO M=&0^#0H@("`@("`@(#QT9"!C;&%S'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^ M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L M87-S/3-$'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@ M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/'-P86X^/"]S<&%N M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S'0^/"$M+41/0U194$4@ M:'1M;"!054),24,@(BTO+U&AT;6PQ+T141"]X:'1M M;#$M=')A;G-I=&EO;F%L+F1T9"(@+2T^/&1I=CX@/&1I=B!S='EL93TS1"=7 M24142#H@-S(P<'@G/CPA+2U3=&%R=$9R86=M96YT+2T^(#QP('-T>6QE/3-$ M)TU!4D=)3CH@,'!X)SY/;B!-87D@,2P@,C`Q,BP@=&AE($-O;7!A;GD@969F M96-T960@82!F:79E+69O2!R97-T871E9"!T;R!R969L96-T('1H92!F;W)W87)D('-P;&ET M+CPO<#X@/"$M+45N9$9R86=M96YT+2T^/"]D:78^(#PO9&EV/CQS<&%N/CPO M7!E.B!T97AT M+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\>&UL('AM;&YS.F\],T0B M=7)N.G-C:&5M87,M;6EC XML 32 R4.xml IDEA: Condensed Consolidated Statement of Operations 2.4.0.8004 - Statement - Condensed Consolidated Statement of Operationstruefalsefalse1false USDfalsefalse$from-2013-02-01-to-2013-04-30.18516.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2013-02-01T00:00:002013-04-30T00:00:00sharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USD_per_shareDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$2false USDfalsefalse$from-2012-02-01-to-2012-04-30.18517.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2012-02-01T00:00:002012-04-30T00:00:00sharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USD_per_shareDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$3false USDfalsefalse$from-2012-08-01-to-2013-04-30.18514.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2012-08-01T00:00:002013-04-30T00:00:00sharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USD_per_shareDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$4false USDfalsefalse$from-2011-08-01-to-2012-04-30.18515.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2011-08-01T00:00:002012-04-30T00:00:00sharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USD_per_shareDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$5false USDfalsefalse$from-2011-07-20-to-2013-04-30.18518.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2011-07-20T00:00:002013-04-30T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$1true 1us-gaap_IncomeStatementAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalse5falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Condensed Consolidated Statements of Operations [Abstract]2false 2us-gaap_Revenuesus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00  falsefalsefalse2falsefalsefalse00  falsefalsefalse3falsefalsefalse00  falsefalsefalse4falsefalsefalse00  falsefalsefalse5falsefalsefalse00  falsefalsefalsexbrli:monetaryItemTypemonetaryAggregate revenue recognized during the period (derived from goods sold, services rendered, insurance premiums, or other activities that constitute an entity's earning process). For financial services companies, also includes investment and interest income, and sales and trading gains.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 1 -Article 5 false2REVENUES3true 2us-gaap_OperatingExpensesAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalse5falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0EXPENSES4false 3us-gaap_GeneralAndAdministrativeExpenseus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse178550178550falsefalsefalse2truefalsefalse1613316133falsefalsefalse3truefalsefalse355731355731falsefalsefalse4truefalsefalse3063030630falsefalsefalse5truefalsefalse407106407106falsefalsefalsexbrli:monetaryItemTypemonetaryThe aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 false2General and administrative5false 2us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestmentsus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalsetotalLabel1truefalsefalse-178550-178550falsefalsefalse2truefalsefalse-16133-16133falsefalsefalse3truefalsefalse-355731-355731falsefalsefalse4truefalsefalse-30630-30630falsefalsefalse5truefalsefalse-407106-407106falsefalsefalsexbrli:monetaryItemTypemonetarySum of operating profit and nonoperating income or expense before Income or Loss from equity method investments, income taxes, extraordinary items, and noncontrolling interest.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Subparagraph 1(i) -Article 4 true2Net loss from operations6true 2us-gaap_OtherIncomeAndExpensesAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalse5falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Other income (expenses)7false 3us-gaap_InterestExpenseus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsetruenegatedLabel1truefalsefalse-8239-8239falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse-8239-8239falsefalsefalse4falsefalsefalse00  falsefalsefalse5truefalsefalse-8239-8239falsefalsefalsexbrli:monetaryItemTypemonetaryThe cost of borrowed funds accounted for as interest that was charged against earnings during the period.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 34 -Paragraph 21 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6450988&loc=d3e26243-108391 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.9) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 9 -Article 9 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher OTS -Name Federal Regulation (FR) -Number Title 12 -Section 563c.102 -Paragraph 9 -Chapter V -Subsection II -LegacyDoc This is a non-GAAP reference that was included in the 2009 taxonomy. It will be removed from future versions of this taxonomy. false2Interest expense8false 2us-gaap_NetIncomeLossus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalsetotalLabel1truefalsefalse-186789-186789USD$falsetruefalse2truefalsefalse-16133-16133USD$falsetruefalse3truefalsefalse-363970-363970USD$falsetruefalse4truefalsefalse-30630-30630USD$falsetruefalse5truefalsefalse-415345-415345USD$falsetruefalsexbrli:monetaryItemTypemonetaryThe 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 -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 28, 29, 30 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.18) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 20 -Article 9 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.22) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 130 -Paragraph 10, 15 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e565-108580 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 19 -Article 5 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Other Comprehensive Income -URI http://asc.fasb.org/extlink&oid=6519514 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Net Income -URI http://asc.fasb.org/extlink&oid=6518256 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 38 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph A7 -Appendix A Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 38 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.19) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 16: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 87-21 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. true2Net Loss9true 2us-gaap_EarningsPerShareBasicAndDilutedAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalse5falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0PER SHARE DATA:10false 3us-gaap_EarningsPerShareBasicAndDilutedus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse00USD$falsetruefalse2truefalsefalse00USD$falsetruefalse3truefalsefalse-0.01-0.01USD$falsetruefalse4truefalsefalse00USD$falsetruefalse5falsefalsefalse00falsefalsefalsenum:perShareItemTypedecimalThe 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.false3Net loss per common share: - basic and diluted11false 3us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDilutedus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse6225000062250000falsefalsefalse2truefalsefalse6225000062250000falsefalsefalse3truefalsefalse6225000062250000falsefalsefalse4truefalsefalse5437335054373350falsefalsefalse5falsefalsefalse00falsefalsefalsexbrli:sharesItemTypesharesAverage number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).No definition available.false1Weighted common shares outstanding - basic and dilutedfalseCondensed Consolidated Statement of Operations (USD $)NoRoundingNoRoundingNoRoundingUnKnowntruefalsefalseSheethttp://www.aristocratgroupcorp.com/role/CondensedConsolidatedStatementOfOperations511 XML 33 FilingSummary.xml IDEA: XBRL DOCUMENT 2.4.0.8 HtmlAndXml 38 85 1 false 3 0 false 4 false false R1.htm 001 - Document - Document and Entity Information Sheet http://www.aristocratgroupcorp.com/role/DocumentAndEntityInformation Document and Entity Information R1.xml true false R2.htm 002 - Statement - Condensed Consolidated Balance Sheets Sheet http://www.aristocratgroupcorp.com/role/CondensedConsolidatedBalanceSheets Condensed Consolidated Balance Sheets R2.xml false false R3.htm 003 - Statement - Condensed Consolidated Balance Sheets (Parenthetical) Sheet http://www.aristocratgroupcorp.com/role/CondensedConsolidatedBalanceSheetsParenthetical Condensed Consolidated Balance Sheets (Parenthetical) R3.xml false false R4.htm 004 - Statement - Condensed Consolidated Statement of Operations Sheet http://www.aristocratgroupcorp.com/role/CondensedConsolidatedStatementOfOperations Condensed Consolidated Statement of Operations R4.xml false false R5.htm 005 - Statement - Condensed Consolidated Statement of Stockholders' Equity (Deficiency) Sheet http://www.aristocratgroupcorp.com/role/CondensedConsolidatedStatementOfStockholdersEquityDeficiency Condensed Consolidated Statement of Stockholders' Equity (Deficiency) R5.xml false false R6.htm 006 - Statement - Condensed Consolidated Statement of Stockholders' Equity (Deficiency) (Parenthetical) Sheet http://www.aristocratgroupcorp.com/role/CondensedConsolidatedStatementOfStockholdersEquityDeficiencyParenthetical Condensed Consolidated Statement of Stockholders' Equity (Deficiency) (Parenthetical) R6.xml false false R7.htm 007 - Statement - Condensed Consolidated Statements of Cash Flows Sheet http://www.aristocratgroupcorp.com/role/CondensedConsolidatedStatementsOfCashFlows Condensed Consolidated Statements of Cash Flows R7.xml false false R8.htm 101 - Disclosure - GENERAL ORGANIZATION AND BUSINESS Sheet http://www.aristocratgroupcorp.com/role/GeneralOrganizationAndBusiness GENERAL ORGANIZATION AND BUSINESS R8.xml false false R9.htm 102 - Disclosure - GOING CONCERN Sheet http://www.aristocratgroupcorp.com/role/GoingConcern GOING CONCERN R9.xml false false R10.htm 103 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Sheet http://www.aristocratgroupcorp.com/role/SummaryOfSignificantAccountingPolicies SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES R10.xml false false R11.htm 104 - Disclosure - PREPAID EXPENSE Sheet http://www.aristocratgroupcorp.com/role/PrepaidExpense PREPAID EXPENSE R11.xml false false R12.htm 105 - Disclosure - CONVERTIBLE NOTE PAYABLE Sheet http://www.aristocratgroupcorp.com/role/ConvertibleNotePayable CONVERTIBLE NOTE PAYABLE R12.xml false false R13.htm 106 - Disclosure - STOCKHOLDERS' EQUITY Sheet http://www.aristocratgroupcorp.com/role/StockholdersEquity STOCKHOLDERS' EQUITY R13.xml false false R14.htm 107 - Disclosure - SUBSEQUENT EVENTS Sheet http://www.aristocratgroupcorp.com/role/SubsequentEvents SUBSEQUENT EVENTS R14.xml false false R15.htm 203 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) Sheet http://www.aristocratgroupcorp.com/role/SummaryOfSignificantAccountingPoliciesPolicies SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) R15.xml false false R16.htm 40201 - Disclosure - GOING CONCERN (Details) Sheet http://www.aristocratgroupcorp.com/role/GoingConcernDetails GOING CONCERN (Details) R16.xml false false R17.htm 40301 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) Sheet http://www.aristocratgroupcorp.com/role/SummaryOfSignificantAccountingPoliciesDetails SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) R17.xml false false R18.htm 40501 - Disclosure - CONVERTIBLE NOTE PAYABLE (Details) Sheet http://www.aristocratgroupcorp.com/role/ConvertibleNotePayableDetails CONVERTIBLE NOTE PAYABLE (Details) R18.xml false false R19.htm 40601 - Disclosure - STOCKHOLDERS' EQUITY (Details) Sheet http://www.aristocratgroupcorp.com/role/StockholdersEquityDetails STOCKHOLDERS' EQUITY (Details) R19.xml false false All Reports Book All Reports Element us-gaap_EarningsPerShareBasicAndDiluted had a mix of decimals attribute values: 0 2. Process Flow-Through: 002 - Statement - Condensed Consolidated Balance Sheets Process Flow-Through: Removing column 'Apr. 30, 2012' Process Flow-Through: Removing column 'Jul. 31, 2011' Process Flow-Through: Removing column 'Jul. 19, 2011' Process Flow-Through: 003 - Statement - Condensed Consolidated Balance Sheets (Parenthetical) Process Flow-Through: Removing column 'Jul. 19, 2011' Process Flow-Through: 004 - Statement - Condensed Consolidated Statement of Operations Process Flow-Through: Removing column '0 Months Ended Jul. 31, 2011' Process Flow-Through: Removing column '12 Months Ended Jul. 31, 2012' Process Flow-Through: 006 - Statement - Condensed Consolidated Statement of Stockholders' Equity (Deficiency) (Parenthetical) Process Flow-Through: Removing column 'Apr. 30, 2013' Process Flow-Through: Removing column 'Jul. 31, 2012' Process Flow-Through: 007 - Statement - Condensed Consolidated Statements of Cash Flows Process Flow-Through: Removing column '12 Months Ended Jul. 31, 2012' cik1527027-20130430.xml cik1527027-20130430.xsd cik1527027-20130430_cal.xml cik1527027-20130430_def.xml cik1527027-20130430_lab.xml cik1527027-20130430_pre.xml true true XML 34 R3.htm IDEA: XBRL DOCUMENT

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Apr. 30, 2013	Jul. 31, 2012
Condensed Consolidated Balance Sheets [Abstract]
Note payable, discount	$ 160,209
Common stock, shares authorized	250,000,000	250,000,000
Common stock, par value per share	$ 0.0001	$ 0.0001
Common stock, shares issued	62,250,000	62,250,000
Common stock, shares outstanding	62,250,000	62,250,000

- Definition

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

+ References+ Details

XML 35 R14.htm IDEA: XBRL DOCUMENT

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Apr. 30, 2013
SUBSEQUENT EVENTS [Abstract]
SUBSEQUENT EVENTS	NOTE 7. SUBSEQUENT EVENTS Management has evaluated subsequent events through the date the financial statements were issued. Management is not aware of any significant events that occurred subsequent to the balance sheet date that would have a material effect on the financial statements thereby requiring adjustment or disclosure.

XML 36 R5.htm IDEA: XBRL DOCUMENT

Condensed Consolidated Statement of Stockholders' Equity (Deficiency) (USD $)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Deficit Accumulated During the Development Stage [Member]
Balance, value at Jul. 19, 2011
Balance, shares at Jul. 19, 2011
Common shares issued to Founder for cash at $0.0002 per share (par value $0.0001) on July 20, 2011	9,000	4,500	4,500
Common shares issued to Founder for cash at $0.0002 per share (par value $0.0001) on July 20, 2011, shares		45,000,000
Net loss	(100)			(100)
Balance, value at Jul. 31, 2011	8,900	4,500	4,500	(100)
Balance, shares at Jul. 31, 2011		45,000,000
Issuance of common stock for cash, December 6, 2011, $0.002 per share	34,500	1,725	32,775
Issuance of common stock for cash, December 6, 2011, $0.002 per share, shares		17,250,000
Net loss	(51,275)			(51,375)
Balance, value at Jul. 31, 2012	(7,875)	6,225	37,275	(51,275)
Balance, shares at Jul. 31, 2012	62,250,000	62,250,000
Discount on convertible note payable	167,075		167,075
Net loss	(363,970)			(363,970)
Balance, value at Apr. 30, 2013	$ (204,770)	$ 6,225	$ 204,350	$ (415,345)
Balance, shares at Apr. 30, 2013	62,250,000	62,250,000

- Definition

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

+ References+ Details

- Definition

+ References+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28, 29, 30

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.22)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 130

-Paragraph 10, 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e565-108580

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A7

-Appendix A

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 16: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 87-21

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References+ Details

- Definition

Number of new stock issued during the period.

+ References+ Details

- Definition

Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.

+ References+ Details

XML 37 R2.htm IDEA: XBRL DOCUMENT

Condensed Consolidated Balance Sheets (USD $)	Apr. 30, 2013	Jul. 31, 2012
CURRENT ASSETS
Cash and cash equivalents	$ 112,539	$ 1,243
Prepaid expenses	29,000
Total current assets	141,539	1,243
TOTAL ASSETS	141,539	1,243
CURRENT LIABILITIES
Accounts payable and accrued liabilities	55,705	2,453
Advances payable	282,365	6,665
Total current liabilities	338,070	9,118
Convertible note payable, net of discount of $160,209 and $-, respectively	8,239
TOTAL LIABILITIES	346,309	9,118
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' DEFICIT
Common stock, $0.0001 par value, 250,000,000 shares authorized, 62,250,000 shares issued and outstanding, respectively	6,225	6,225
Additional paid-in capital	204,350	37,275
Deficit accumulated during the development stage	(415,345)	(51,375)
Total Stockholders' Deficit	(204,770)	(7,875)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 141,539	$ 1,243

XML 38 R7.xml IDEA: Condensed Consolidated Statements of Cash Flows 2.4.0.8007 - Statement - Condensed Consolidated Statements of Cash Flowstruefalsefalse1false USDfalsefalse$from-2012-08-01-to-2013-04-30.18514.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2012-08-01T00:00:002013-04-30T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$2false USDfalsefalse$from-2011-08-01-to-2012-04-30.18515.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2011-08-01T00:00:002012-04-30T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$3false USDfalsefalse$from-2011-07-20-to-2013-04-30.18518.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2011-07-20T00:00:002013-04-30T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$1true 2us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0OPERATING ACTIVITIES:2false 3us-gaap_NetIncomeLossus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalseverboseLabel1truefalsefalse-363970-363970USD$falsetruefalse2truefalsefalse-30630-30630USD$falsetruefalse3truefalsefalse-415345-415345USD$falsetruefalsexbrli:monetaryItemTypemonetaryThe 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 -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 28, 29, 30 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.18) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 20 -Article 9 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.22) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 130 -Paragraph 10, 15 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e565-108580 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 19 -Article 5 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Other Comprehensive Income -URI http://asc.fasb.org/extlink&oid=6519514 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Net Income -URI http://asc.fasb.org/extlink&oid=6518256 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 38 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph A7 -Appendix A Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 38 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.19) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 16: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 87-21 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false2Net Loss3true 3us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Adjustments to reconcile net loss to net cash used in operating activities:4false 4us-gaap_AmortizationOfDebtDiscountPremiumus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse68666866falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse68666866falsefalsefalsexbrli:monetaryItemTypemonetaryAmount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 21 -Paragraph 16 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.8) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 8 -Article 5 false2Amortization of discount on convertible note payable5true 3us-gaap_IncreaseDecreaseInOperatingCapitalAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Changes in Operating Assets and Liabilities:6false 4us-gaap_IncreaseDecreaseInPrepaidExpenseus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsetruenegatedLabel1truefalsefalse-29000-29000falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse-29000-29000falsefalsefalsexbrli:monetaryItemTypemonetaryThe increase (decrease) during the reporting period in the amount of outstanding money paid in advance for goods or services that bring economic benefits for future periods.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 28 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585 false2Prepaid expenses7false 4us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilitiesus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse5325253252falsefalsefalse2truefalsefalse600600falsefalsefalse3truefalsefalse5570555705falsefalsefalsexbrli:monetaryItemTypemonetaryThe increase (decrease) during the reporting period in the amounts payable to vendors for goods and services received and the amount of obligations and expenses incurred but not paid.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 28 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585 false2Accounts payable and accrued liabilities8false 4us-gaap_IncreaseDecreaseInInterestPayableNetus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse13731373falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse13731373falsefalsefalsexbrli:monetaryItemTypemonetaryThe increase (decrease) during the reporting period in interest payable, which represents the amount owed to note holders, bond holders, and other parties for interest earned on loans or credit extended to the reporting entity.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 28 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585 false2Accrued interest payable9false 3us-gaap_NetCashProvidedByUsedInOperatingActivitiesus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalsetotalLabel1truefalsefalse-331479-331479falsefalsefalse2truefalsefalse-30030-30030falsefalsefalse3truefalsefalse-380401-380401falsefalsefalsexbrli:monetaryItemTypemonetaryThe net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 28 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 24 -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3521-108585 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 26 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3536-108585 true2Net cash used in operating activities10true 2us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0FINANCING ACTIVITIES:11false 3us-gaap_ProceedsFromIssuanceOfCommonStockus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00  falsefalsefalse2truefalsefalse3450034500falsefalsefalse3truefalsefalse4350043500falsefalsefalsexbrli:monetaryItemTypemonetaryThe cash inflow from the additional capital contribution to the entity.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Financing Activities -URI http://asc.fasb.org/extlink&oid=6513228 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 18 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 14 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3255-108585 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 19 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false2Common stock issued for cash12false 3us-gaap_ProceedsFromRepaymentsOfOtherDebtus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse442775442775falsefalsefalse2falsefalsefalse00  falsefalsefalse3truefalsefalse449440449440falsefalsefalsexbrli:monetaryItemTypemonetaryThe net cash inflow or outflow in other borrowings not otherwise defined in the taxonomy.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Financing Activities -URI http://asc.fasb.org/extlink&oid=6513228 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 18 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false2Proceeds from advances13false 3us-gaap_NetCashProvidedByUsedInFinancingActivitiesus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalsetotalLabel1truefalsefalse442775442775falsefalsefalse2truefalsefalse3450034500falsefalsefalse3truefalsefalse492940492940falsefalsefalsexbrli:monetaryItemTypemonetaryThe net cash inflow or outflow from financing activity for the period.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 24 -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3521-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3574-108585 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 26 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. true2Net cash provided by financing activities14false 2us-gaap_CashAndCashEquivalentsPeriodIncreaseDecreaseus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalsetotalLabel1truefalsefalse111296111296falsefalsefalse2truefalsefalse44704470falsefalsefalse3truefalsefalse112539112539falsefalsefalsexbrli:monetaryItemTypemonetaryAmount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 24 -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3521-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 26 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. true2INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS15false 2us-gaap_CashAndCashEquivalentsAtCarryingValueus-gaap_truedebitinstantfalsefalsefalsefalsefalsetruefalsefalseperiodStartLabel1truefalsefalse12431243falsefalsefalse2truefalsefalse89008900falsefalsefalse3falsefalsefalse00  falsefalsefalsexbrli:monetaryItemTypemonetaryAmount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash -URI http://asc.fasb.org/extlink&oid=6506951 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash Equivalents -URI http://asc.fasb.org/extlink&oid=6507016 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 8, 9 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.1) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 7 -Footnote 1 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 1 -Article 5 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3044-108585 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 7, 26 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false2CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD16false 2us-gaap_CashAndCashEquivalentsAtCarryingValueus-gaap_truedebitinstantfalsefalsefalsefalsefalsefalsetruefalseperiodEndLabel1truefalsefalse112539112539falsefalsefalse2truefalsefalse1337013370falsefalsefalse3truefalsefalse112539112539falsefalsefalsexbrli:monetaryItemTypemonetaryAmount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash -URI http://asc.fasb.org/extlink&oid=6506951 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash Equivalents -URI http://asc.fasb.org/extlink&oid=6507016 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 8, 9 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.1) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 7 -Footnote 1 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 1 -Article 5 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3044-108585 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 7, 26 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false2CASH AND CASH EQUIVALENTS AT END OF PERIOD17true 2us-gaap_SupplementalCashFlowElementsAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Supplemental Cash Flow Disclosures:18false 3us-gaap_InterestPaidus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00  falsefalsefalse2falsefalsefalse00  falsefalsefalse3falsefalsefalse00  falsefalsefalsexbrli:monetaryItemTypemonetaryThe amount of cash paid for interest during the period.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4297-108586 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 29 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 25 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3536-108585 false2Cash paid for Interest expense19false 3us-gaap_IncomeTaxesPaidus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00  falsefalsefalse2falsefalsefalse00  falsefalsefalse3falsefalsefalse00  falsefalsefalsexbrli:monetaryItemTypemonetaryThe amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4297-108586 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 29 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 27 -Subparagraph f -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 25 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3536-108585 false2Cash paid for Income taxesfalseCondensed Consolidated Statements of Cash Flows (USD $)NoRoundingUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.aristocratgroupcorp.com/role/CondensedConsolidatedStatementsOfCashFlows319 XML 39 R17.xml IDEA: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) 2.4.0.840301 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)truefalsefalse1false USDfalsefalse$from-2012-08-01-to-2013-04-30.18514.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2012-08-01T00:00:002013-04-30T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$2false USDfalsefalse$from-2011-08-01-to-2012-04-30.18515.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2011-08-01T00:00:002012-04-30T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$3false USDfalsefalse$as-of-2012-07-31.18513.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027instant2012-07-31T00:00:000001-01-01T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$4false USDfalsefalse$as-of-2011-07-31.18520.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027instant2011-07-31T00:00:000001-01-01T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$5false USDfalsefalse$as-of-2011-07-19.18519.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027instant2011-07-19T00:00:000001-01-01T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$1true 1us-gaap_AccountingPoliciesAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalse5falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]2false 2us-gaap_CashAndCashEquivalentsAtCarryingValueus-gaap_truedebitinstantfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse112539112539USD$falsetruefalse2truefalsefalse1337013370USD$falsetruefalse3truefalsefalse12431243USD$falsetruefalse4truefalsefalse89008900USD$falsetruefalse5falsefalsefalse00  falsefalsefalsexbrli:monetaryItemTypemonetaryAmount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash -URI http://asc.fasb.org/extlink&oid=6506951 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash Equivalents -URI http://asc.fasb.org/extlink&oid=6507016 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 8, 9 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.1) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 7 -Footnote 1 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 1 -Article 5 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3044-108585 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 7, 26 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false2Cash and cash equivalents3false 2us-gaap_StockholdersEquityNoteStockSplitus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div> <div style="WIDTH: 720px"> On May 1, 2012, the Company effected a five-for-one forward stock split. All share and per share amounts have been retroactively restated to reflect the forward split. </div> </div>falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalse5falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringDescription of the stock split arrangement. Also provide the retroactive effect given by a stock split that occurs after the balance date but before the release of financial statements.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Stock Split -URI http://asc.fasb.org/extlink&oid=6525746 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SAB TOPIC 4.C) -URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187143-122770 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section C Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 43 -Section B -Paragraph 2, 15, 16 -Chapter 7 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0Stock split description4false 2us-gaap_AdvertisingExpenseus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse7373873738USD$falsetruefalse2falsefalsefalse00  falsefalsefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalse5falsefalsefalse00falsefalsefalsexbrli:monetaryItemTypemonetaryAmount charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 720 -SubTopic 35 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6420018&loc=d3e36677-107848 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 93-7 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false2Advertising expensefalseSUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)NoRoundingUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.aristocratgroupcorp.com/role/SummaryOfSignificantAccountingPoliciesDetails54 XML 40 R16.xml IDEA: GOING CONCERN (Details) 2.4.0.840201 - Disclosure - GOING CONCERN (Details)truefalsefalse1false USDfalsefalse$from-2011-07-20-to-2011-07-31.18527.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2011-07-20T00:00:002011-07-31T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$2false USDfalsefalse$from-2013-02-01-to-2013-04-30.18516.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2013-02-01T00:00:002013-04-30T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$3false USDfalsefalse$from-2012-02-01-to-2012-04-30.18517.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2012-02-01T00:00:002012-04-30T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$4false USDfalsefalse$from-2012-08-01-to-2013-04-30.18514.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2012-08-01T00:00:002013-04-30T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$5false USDfalsefalse$from-2011-08-01-to-2012-04-30.18515.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2011-08-01T00:00:002012-04-30T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$6false USDfalsefalse$from-2011-08-01-to-2012-07-31.18528.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2011-08-01T00:00:002012-07-31T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$7false USDfalsefalse$from-2011-07-20-to-2013-04-30.18518.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2011-07-20T00:00:002013-04-30T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$1true 1cik1527027_GoingConcernAbstractcik1527027_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalse5falsefalsefalse00falsefalsefalse6falsefalsefalse00falsefalsefalse7falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0GOING CONCERN [Abstract]2false 2us-gaap_NetIncomeLossus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse-100-100USD$falsetruefalse2truefalsefalse-186789-186789USD$falsetruefalse3truefalsefalse-16133-16133USD$falsetruefalse4truefalsefalse-363970-363970USD$falsetruefalse5truefalsefalse-30630-30630USD$falsetruefalse6truefalsefalse-51275-51275USD$falsetruefalse7truefalsefalse-415345-415345USD$falsetruefalsexbrli:monetaryItemTypemonetaryThe 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 -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 28, 29, 30 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.18) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 20 -Article 9 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.22) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 130 -Paragraph 10, 15 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e565-108580 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 19 -Article 5 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Other Comprehensive Income -URI http://asc.fasb.org/extlink&oid=6519514 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Net Income -URI http://asc.fasb.org/extlink&oid=6518256 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 38 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph A7 -Appendix A Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 38 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.19) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 16: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 87-21 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false2Net loss3false 2us-gaap_OtherLiabilitiesCurrentus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00falsefalsefalse2truefalsefalse196531196531USD$falsetruefalse3falsefalsefalse00falsefalsefalse4truefalsefalse196531196531USD$falsetruefalse5falsefalsefalse00falsefalsefalse6falsefalsefalse00falsefalsefalse7truefalsefalse196531196531USD$falsetruefalsexbrli:monetaryItemTypemonetaryAggregate carrying amount of current liabilities (due within one year or within the normal operating cycle if longer) not separately disclosed in the balance sheet. Includes costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered and of liabilities not separately disclosed.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 20 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6911-107765 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 43 -Section A -Paragraph 8 -Chapter 3 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6904-107765 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 6 -Paragraph 15 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false2Amount of current liabilities that exceeded current assetsfalseGOING CONCERN (Details) (USD $)NoRoundingUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.aristocratgroupcorp.com/role/GoingConcernDetails73 XML 41 R18.xml IDEA: CONVERTIBLE NOTE PAYABLE (Details) 2.4.0.840501 - Disclosure - CONVERTIBLE NOTE PAYABLE (Details)truefalsefalse1false USDfalsefalse$from-2012-08-01-to-2013-04-30.18514.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2012-08-01T00:00:002013-04-30T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$2false USDfalsefalse$as-of-2013-03-31.18523.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027instant2013-03-31T00:00:000001-01-01T00:00:00pureStandardhttp://www.xbrl.org/2003/instancepurexbrli0USD_per_shareDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$3false USDfalsefalse$as-of-2012-07-31.18513.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027instant2012-07-31T00:00:000001-01-01T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$1true 1us-gaap_ConvertibleLongtermNotesPayableCurrentAndNoncurrentAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0CONVERTIBLE NOTE PAYABLE [Abstract]2false 2us-gaap_DebtInstrumentFaceAmountus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse167075167075USD$falsetruefalse2truefalsefalse167075167075USD$falsetruefalse3falsefalsefalse00falsefalsefalsexbrli:monetaryItemTypemonetaryThe stated principal amount of the debt instrument at time of issuance, which may vary from the carrying amount because of unamortized premium or discount.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 55 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 21 -Paragraph 16, 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false2Convertible note payable3false 2us-gaap_DebtInstrumentInterestRateStatedPercentageus-gaap_truenainstantfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsetruefalse00falsefalsefalse2truetruefalse0.10.1falsefalsefalse3falsetruefalse00falsefalsefalsenum:percentItemTypepureInterest rate stated in the contractual debt agreement.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 22 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22(a)(1)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 false0Notes interest rate4false 2us-gaap_DebtInstrumentConvertibleConversionPrice1us-gaap_truenainstantfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00falsefalsefalse2truefalsefalse0.020.02USD$falsetruefalse3falsefalsefalse00falsefalsefalsenum:perShareItemTypedecimalThe price per share of the conversion feature embedded in the debt instrument.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 20 -Section 50 -Paragraph 5 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6928298&loc=SL6031898-161870 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number APB14-1 -Paragraph 32 -Subparagraph b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false3Debt conversion, price per share5false 2us-gaap_DebtInstrumentConvertibleBeneficialConversionFeatureus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse167075167075falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalsexbrli:monetaryItemTypemonetaryAmount of a favorable spread to a debt holder between the amount of debt being converted and the value of the securities received upon conversion. This is an embedded conversion feature of convertible debt issued that is in-the-money at the commitment date.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Beneficial Conversion Feature -URI http://asc.fasb.org/extlink&oid=6505963 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 129 -Paragraph 4 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 98-5 -Paragraph 7 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 00-27 -Paragraph 56 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false2Value of beneficial conversion feature6false 2us-gaap_DebtInstrumentConvertibleInterestExpenseus-gaap_truedebitdurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse62666266falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalsexbrli:monetaryItemTypemonetaryInterest expense related to convertible debt instruments which has been recognized for the period, including the contractual interest coupon and amortization of the debt discount, if any.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 20 -Section 50 -Paragraph 6 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6928298&loc=SL6036836-161870 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number APB14-1 -Paragraph 33 -Subparagraph b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false2Debt instrument, interest expense7false 2us-gaap_ConvertibleDebtNoncurrentus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse160209160209falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00  falsefalsefalsexbrli:monetaryItemTypemonetaryCarrying amount of long-term convertible debt as of the balance sheet date, net of the amount due in the next twelve months or greater than the normal operating cycle, if longer. The debt is convertible into another form of financial instrument, typically the entity's common stock.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 22 -Article 5 false2Note payable, discount8false 2us-gaap_DebtInstrumentIncreaseAccruedInterestus-gaap_truecreditdurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse13731373USD$falsetruefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalsexbrli:monetaryItemTypemonetaryIncrease for accrued, but unpaid interest on the debt instrument for the period.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(f)) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph f -Article 4 false2Accrued interestfalseCONVERTIBLE NOTE PAYABLE (Details) (USD $)NoRoundingUnKnownNoRoundingUnKnowntruefalsefalseSheethttp://www.aristocratgroupcorp.com/role/ConvertibleNotePayableDetails38 XML 42 R3.xml IDEA: Condensed Consolidated Balance Sheets (Parenthetical) 2.4.0.8003 - Statement - Condensed Consolidated Balance Sheets (Parenthetical)truefalsefalse1false USDfalsefalse$as-of-2013-04-30.18512.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027instant2013-04-30T00:00:000001-01-01T00:00:00sharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USD_per_shareDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$2false USDfalsefalse$as-of-2012-07-31.18513.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027instant2012-07-31T00:00:000001-01-01T00:00:00sharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USD_per_shareDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$1true 1us-gaap_StatementOfFinancialPositionAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Condensed Consolidated Balance Sheets [Abstract]2false 2us-gaap_ConvertibleDebtNoncurrentus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse160209160209USD$falsetruefalse2falsefalsefalse00  falsefalsefalsexbrli:monetaryItemTypemonetaryCarrying amount of long-term convertible debt as of the balance sheet date, net of the amount due in the next twelve months or greater than the normal operating cycle, if longer. The debt is convertible into another form of financial instrument, typically the entity's common stock.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 22 -Article 5 false2Note payable, discount3false 2us-gaap_CommonStockSharesAuthorizedus-gaap_truenainstantfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse250000000250000000falsefalsefalse2truefalsefalse250000000250000000falsefalsefalsexbrli:sharesItemTypesharesThe maximum number of common shares permitted to be issued by an entity's charter and bylaws.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 30 -Article 5 false1Common stock, shares authorized4false 2us-gaap_CommonStockParOrStatedValuePerShareus-gaap_truenainstantfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse0.00010.0001USD$falsetruefalse2truefalsefalse0.00010.0001USD$falsetruefalsenum:perShareItemTypedecimalFace amount or stated value of common stock per share; generally not indicative of the fair market value per share.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 129 -Paragraph 4 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 30 -Article 5 false3Common stock, par value per share5false 2us-gaap_CommonStockSharesIssuedus-gaap_truenainstantfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse6225000062250000falsefalsefalse2truefalsefalse6225000062250000falsefalsefalsexbrli:sharesItemTypesharesTotal number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 30 -Article 5 false1Common stock, shares issued6false 2us-gaap_CommonStockSharesOutstandingus-gaap_truenainstantfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truefalsefalse6225000062250000falsefalsefalse2truefalsefalse6225000062250000falsefalsefalsexbrli:sharesItemTypesharesNumber of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 12 -Paragraph 10 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 30 -Article 5 false1Common stock, shares outstandingfalseCondensed Consolidated Balance Sheets (Parenthetical) (USD $)NoRoundingNoRoundingNoRoundingUnKnowntruefalsefalseSheethttp://www.aristocratgroupcorp.com/role/CondensedConsolidatedBalanceSheetsParenthetical26 XML 43 R13.htm IDEA: XBRL DOCUMENT

STOCKHOLDERS' EQUITY	9 Months Ended
STOCKHOLDERS' EQUITY	Apr. 30, 2013
STOCKHOLDERS' EQUITY [Abstract]
STOCKHOLDERS' EQUITY	NOTE 6. STOCKHOLDERS' EQUITY Common Stock The Company has 250,000,000 shares authorized with a par value of $0.0001. On July 20, 2011, 45,000,000 shares of common stock were issued to the founder for $0.0002 per share for total proceeds in the amount of $9,000. On December 6, 2011 the Company received $34,500 in exchange for 17,250,000 shares of common stock, at a share price of $0.002. On May 1, 2012, Sarasota, FL - Aristocrat Group Corp. (OTBBB: ASCC) announced that the company has declared a 5 for 1 forward stock split of its issued and outstanding common stock. The forward stock split will be distributed to all shareholders of record on May 1, 2012. The effective time of the forward stock split was the close of business on May 1, 2012 and the payment date was on May 1, 2012. All shareholders of record on the record date will receive 5 shares of common stock for every one share of common stock then owned. No cash was paid or distributed as a result of the forward stock split and no fractional shares were issued. All fractional shares which would otherwise be required to be issued as a result of the stock split was be rounded up to the nearest whole share. In addition, there was no mandatory exchange of stock certificates. Aristocrat's transfer agent, Island Stock Transfer, distributed the certificates representing the new shares on the pay date. All share and per share amounts have been retroactively restated for the forward split.

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Article 4

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 30

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30, 31

-Article 5

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section B

-Paragraph 7, 11A

-Chapter 1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 5

-Paragraph 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB TOPIC 4.E)

-URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Preferred Stock

-URI http://asc.fasb.org/extlink&oid=6521494

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 4

-Subparagraph (SAB TOPIC 4.C)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187143-122770

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(d),(e))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 2, 3, 4, 5, 6, 7, 8

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section C

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section E

Reference 14: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29-31)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 15: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

Reference 17: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 18: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

Reference 19: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 11

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 20: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 21: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 22: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

Reference 23: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph d

-Article 4

+ Details

XML 44 R16.htm IDEA: XBRL DOCUMENT

GOING CONCERN (Details) (USD $)	0 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended	21 Months Ended
GOING CONCERN (Details) (USD $)	Jul. 31, 2011	Apr. 30, 2013	Apr. 30, 2012	Apr. 30, 2013	Apr. 30, 2012	Jul. 31, 2012	Apr. 30, 2013
GOING CONCERN [Abstract]
Net loss	$ (100)	$ (186,789)	$ (16,133)	$ (363,970)	$ (30,630)	$ (51,275)	$ (415,345)
Amount of current liabilities that exceeded current assets		$ 196,531		$ 196,531			$ 196,531

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

- Definition

Aggregate carrying amount of current liabilities (due within one year or within the normal operating cycle if longer) not separately disclosed in the balance sheet. Includes costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered and of liabilities not separately disclosed.

+ References+ Details

XML 45 R12.htm IDEA: XBRL DOCUMENT

CONVERTIBLE NOTE PAYABLE	9 Months Ended
CONVERTIBLE NOTE PAYABLE	Apr. 30, 2013
CONVERTIBLE NOTE PAYABLE [Abstract]
CONVERTIBLE NOTE PAYABLE	NOTE 5. CONVERTIBLE NOTE PAYABLE On March 31, 2013, the Company signed a Convertible Promissory Note which refinanced non-interest bearing advances in the amount of $167,075 into a convertible note payable. The Convertible Promissory Note bears interest at 10% per annum and is payable along with accrued interest on March 31, 2015. The Convertible Promissory Note is convertible into common stock at the option of the holder at the rate of $0.02 per share. The balance of the Convertible Promissory Note is $167,075 as of April 30, 2013. The Company evaluated the terms of this note in accordance with ASC Topic No. 815 - 40, Derivatives and Hedging - Contracts in Entity's Own Stock and determined that the underlying common stock is indexed to the Company's common stock. The Company determined that the conversion feature did not meet the definition of a liability and therefore did not bifurcate the conversion feature and account for it as a separate derivative liability. The Company evaluated the conversion feature for a beneficial conversion feature. The effective conversion price was compared to the market price on the date of the notes and was deemed to be less than the market value of underlying common stock at the inception of the note. Therefore, the Company recognized a beneficial conversion feature in the amount of $167,075. The discount is being amortized over the life of the note using the straight-line method which approximates the effective interest method. During the nine months ended April 30, 2013, the Company recognized interest expense in the amount of $6,266 as a result of amortization of the discount on the convertible note payable. As of April 30, 2013, the balance of the discount was $160,209. Accrued interest at April 30, 2013 totaled $1,373.

XML 46 R7.htm IDEA: XBRL DOCUMENT

Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended		21 Months Ended
Condensed Consolidated Statements of Cash Flows (USD $)	Apr. 30, 2013	Apr. 30, 2012	Apr. 30, 2013
OPERATING ACTIVITIES:
Net Loss	$ (363,970)	$ (30,630)	$ (415,345)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of discount on convertible note payable	6,866		6,866
Changes in Operating Assets and Liabilities:
Prepaid expenses	(29,000)		(29,000)
Accounts payable and accrued liabilities	53,252	600	55,705
Accrued interest payable	1,373		1,373
Net cash used in operating activities	(331,479)	(30,030)	(380,401)
FINANCING ACTIVITIES:
Common stock issued for cash		34,500	43,500
Proceeds from advances	442,775		449,440
Net cash provided by financing activities	442,775	34,500	492,940
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	111,296	4,470	112,539
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	1,243	8,900
CASH AND CASH EQUIVALENTS AT END OF PERIOD	112,539	13,370	112,539
Supplemental Cash Flow Disclosures:
Cash paid for Interest expense
Cash paid for Income taxes

XML 47 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; overflow: hidden; } ..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; } XML 48 R13.xml IDEA: STOCKHOLDERS' EQUITY 2.4.0.8106 - Disclosure - STOCKHOLDERS' EQUITYtruefalsefalse1false falsefalsefrom-2012-08-01-to-2013-04-30.18514.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2012-08-01T00:00:002013-04-30T00:00:001true 1us-gaap_StockholdersEquityNoteAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0STOCKHOLDERS' EQUITY [Abstract]2false 2us-gaap_StockholdersEquityNoteDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div> <div style="WIDTH: 720px"> NOTE 6. STOCKHOLDERS' EQUITY Common Stock The Company has 250,000,000 shares authorized with a par value of $0.0001. On July 20, 2011, 45,000,000 shares of common stock were issued to the founder for $0.0002 per share for total proceeds in the amount of $9,000. On December 6, 2011 the Company received $34,500 in exchange for 17,250,000 shares of common stock, at a share price of $0.002. On May 1, 2012, Sarasota, FL - Aristocrat Group Corp. (OTBBB: ASCC) announced that the company has declared a 5 for 1 forward stock split of its issued and outstanding common stock. The forward stock split will be distributed to all shareholders of record on May 1, 2012. The effective time of the forward stock split was the close of business on May 1, 2012 and the payment date was on May 1, 2012. All shareholders of record on the record date will receive 5 shares of common stock for every one share of common stock then owned. No cash was paid or distributed as a result of the forward stock split and no fractional shares were issued. All fractional shares which would otherwise be required to be issued as a result of the stock split was be rounded up to the nearest whole share. In addition, there was no mandatory exchange of stock certificates. Aristocrat's transfer agent, Island Stock Transfer, distributed the certificates representing the new shares on the pay date. All share and per share amounts have been retroactively restated for the forward split. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Article 4 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30, 31 -Article 5 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 43 -Section B -Paragraph 7, 11A -Chapter 1 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 5 -Paragraph 15 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 4.E) -URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Preferred Stock -URI http://asc.fasb.org/extlink&oid=6521494 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SAB TOPIC 4.C) -URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187143-122770 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(d),(e)) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 129 -Paragraph 2, 3, 4, 5, 6, 7, 8 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section C Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section E Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29-31) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 12 -Paragraph 10 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 16: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 17: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 18: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770 Reference 19: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644 Reference 20: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644 Reference 21: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644 Reference 22: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644 Reference 23: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph d -Article 4 false0STOCKHOLDERS' EQUITYfalseSTOCKHOLDERS' EQUITYUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.aristocratgroupcorp.com/role/StockholdersEquity12 XML 49 R19.htm IDEA: XBRL DOCUMENT

STOCKHOLDERS' EQUITY (Details) (USD $)	0 Months Ended	1 Months Ended	9 Months Ended
STOCKHOLDERS' EQUITY (Details) (USD $)	Dec. 06, 2011	Jul. 19, 2011	Apr. 30, 2013	Jul. 31, 2012
STOCKHOLDERS' EQUITY [Abstract]
Common stock, shares authorized			250,000,000	250,000,000
Common stock, par value per share		$ 0.0001	$ 0.0001	$ 0.0001
Issuance of common stock in exchange for cash, shares	17,250,000	45,000,000
Issuance of common stock in exchange for cash	$ 34,500	$ 9,000
Issuance of common stock in exchange for cash, price per share	$ 0.002	$ 0.0002
Stock split description			On May 1, 2012, the Company effected a five-for-one forward stock split. All share and per share amounts have been retroactively restated to reflect the forward split.

- Definition

Description of the stock split arrangement. Also provide the retroactive effect given by a stock split that occurs after the balance date but before the release of financial statements.

+ References+ Details

XML 50 R15.htm IDEA: XBRL DOCUMENT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

9 Months Ended

Apr. 30, 2013

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Basis of Presentation

The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the SEC. The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles ("GAAP") of the United States. See Note 2 regarding the assumption that the Company is a going concern.

Principles of Consolidation

Interim Financial Statements

The results of operations for the nine month period ended April 30, 2013 are not necessarily indicative of the results for the full fiscal year ending July 31, 2013.

Accounting Basis

The Company is currently a development stage enterprise reporting under the provisions of Accounting Standards Codification ("ASC") 915 "Development Stage Entities".

Use of Estimates

Cash and Cash Equivalents

Earnings (Loss) per Share

The Company computes basic and diluted earnings per share amounts in accordance with ASC Topic 260, Earnings per Share. The basic earnings (loss) per share are calculated by dividing the Company's net income available to common shareholders by the weighted average number of common shares outstanding during the year. The diluted earnings (loss) per share are calculated by dividing the Company's net income (loss) available to common Shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There are no diluted shares outstanding for any periods reported.

On May 1, 2012, the Company effected a five-for-one forward stock split. All share and per share amounts have been retroactively restated to reflect the forward split.

Dividends

The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown, and none are contemplated in the near future.

Income Taxes

Financial Instruments


	●	Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.

	●	Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.

	●	Level 3 - Inputs that are both significant to the fair value measurement and unobservable.

Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of April 30, 2013. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accounts receivable, other current assets, accounts payable, accrued compensation and accrued expenses. The fair value of the Company's notes payable is estimated based on current rates that would be available for debt of similar terms which is not significantly different from its stated value.

Advertising

The Company expenses advertising as general and administrative expense when incurred. Advertising expense for the nine months ended April 30, 2013 and 2012 was $73,738 and $-, respectively.

Revenue and Cost Recognition

Recently Issued Accounting Pronouncements

Except for rules and interpretive releases of the SEC under authority of federal securities laws and a limited number of grandfathered standards, the FASB Accounting Standards Codification™ ("ASC") is the sole source of authoritative GAAP literature recognized by the FASB and applicable to the Company.

XML 51 R15.xml IDEA: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) 2.4.0.8203 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)truefalsefalse1false falsefalsefrom-2012-08-01-to-2013-04-30.18514.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2012-08-01T00:00:002013-04-30T00:00:001true 1us-gaap_AccountingPoliciesAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]2false 2us-gaap_BasisOfAccountingPolicyPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div> <div style="WIDTH: 720px"> Basis of Presentation The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the SEC.  The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles ("GAAP") of the United States. See Note 2 regarding the assumption that the Company is a going concern. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).No definition available.false0Basis of Presentation3false 2us-gaap_ConsolidationPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div> <div style="WIDTH: 720px"> Principles of Consolidation The consolidated financial statements include the accounts Aristocrat Group Corp. and our wholly-owned subsidiaries, Luxuria Brands LLC and Top Shelf Distributing LLC.  All material intercompany accounts and transactions are eliminated in consolidation. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 97-2 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 46R -Paragraph 4 -Subparagraph c -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph k -Article 1 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 18 -Paragraph 5, 6, 16-19 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 140 -Paragraph 46 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 46R -Paragraph 4 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02, 03 -Article 3A Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 96-16 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 18 -Paragraph 20 -Subparagraph a(2) -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 46R -Paragraph 14, 15 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2197480 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=18733093&loc=d3e5614-111684 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.3A-02) -URI http://asc.fasb.org/extlink&oid=6959686&loc=d3e355033-122828 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 2-6 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 16: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 860 -SubTopic 40 -Section 45 -URI http://asc.fasb.org/section&trid=2197723 Reference 17: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2196966 Reference 18: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 325 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=2197087 Reference 19: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=16385135&loc=d3e33801-111570 false0Principles of Consolidation4false 2cik1527027_InterimFinancialStatementsPolicyTextBlockcik1527027_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div> <div style="WIDTH: 720px"> Interim Financial Statements The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such adjustments are of a normal recurring nature. These financial statements should be read in conjunction with the financial statements for the fiscal year ended July 31, 2012 and notes thereto and other pertinent information contained in our Form 10-K the Company has filed with the Securities and Exchange Commission (the "SEC"). The results of operations for the nine month period ended April 30, 2013 are not necessarily indicative of the results for the full fiscal year ending July 31, 2013. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaInterim Financial Statements [Policy Text Block]No definition available.false0Interim Financial Statements5false 2cik1527027_AccountingBasisPolicyTextBlockcik1527027_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div> <div style="WIDTH: 720px"> Accounting Basis The Company is currently a development stage enterprise reporting under the provisions of Accounting Standards Codification ("ASC") 915 "Development Stage Entities". </div> </div>falsefalsefalsenonnum:textBlockItemTypenaAccounting Basis [Policy Text Block]No definition available.false0Accounting Basis6false 2us-gaap_UseOfEstimatesus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div> <div style="WIDTH: 720px"> Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6143-108592 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6132-108592 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6061-108592 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 94-6 -Paragraph 11, 14 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0Use of Estimates7false 2us-gaap_CashAndCashEquivalentsPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div> <div style="WIDTH: 720px"> Cash and Cash Equivalents For the purpose of the financial statements cash equivalents include all highly liquid investments with maturity of three months or less. Cash and cash equivalents were $112,539 and $1,243 at April 30, 2013 and July 31, 2012, respectively. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash -URI http://asc.fasb.org/extlink&oid=6506951 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash Equivalents -URI http://asc.fasb.org/extlink&oid=6507016 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4273-108586 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 1 -Article 5 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 305 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2122427 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Financial Reporting Release (FRR) -Number 203 -Paragraph 02-03 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Technical Practice Aid (TPA) -Number 2110 -Paragraph 6 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 7, 8, 9, 10 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0Cash and Cash Equivalents8false 2us-gaap_EarningsPerSharePolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div> <div style="WIDTH: 720px"> Earnings (Loss) per Share The Company computes basic and diluted earnings per share amounts in accordance with ASC Topic 260, Earnings per Share. The basic earnings (loss) per share are calculated by dividing the Company's net income available to common shareholders by the weighted average number of common shares outstanding during the year. The diluted earnings (loss) per share are calculated by dividing the Company's net income (loss) available to common Shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There are no diluted shares outstanding for any periods reported. On May 1, 2012, the Company effected a five-for-one forward stock split. All share and per share amounts have been retroactively restated to reflect the forward split. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2144384 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 128 -Paragraph 40 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3630-109257 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 128 -Paragraph 6, 8-16, 60 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0Earnings (Loss) per Share9false 2us-gaap_RevenueRecognitionDividendsus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div> <div style="WIDTH: 720px"> Dividends The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown, and none are contemplated in the near future. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for revenue recognition for dividend revenue.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 13 -Section B -Paragraph Question 1 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 13.B.Q1) -URI http://asc.fasb.org/extlink&oid=6600647&loc=d3e214044-122780 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2197196 false0Dividends10false 2us-gaap_IncomeTaxPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div> <div style="WIDTH: 720px"> Income Taxes The Company accounts for income taxes under ASC 740 Income Taxes.  Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs.  A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.  No deferred tax assets or liabilities were recognized as of April 30, 2013 or July 31, 2012. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 4 -Paragraph 11 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 48 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e32247-109318 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32840-109319 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 30 -URI http://asc.fasb.org/subtopic&trid=2144749 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 954 -SubTopic 740 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6491622&loc=d3e9504-115650 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2144681 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 17 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32809-109319 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e32280-109318 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 6-34, 43, 47, 49 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0Income Taxes11false 2us-gaap_FairValueOfFinancialInstrumentsPolicyus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div> <div style="WIDTH: 720px"> Financial Instruments The Company's balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization. FASB Accounting Standards Codification (ASC) 820 "Fair Value Measurements and Disclosures" (ASC 820) defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: <table style="FONT-SIZE: 10pt; MARGIN-TOP: 0px" cellspacing="0" cellpadding="0"> <tr style="FONT-SIZE: 1pt"> <td width="25"> </td> <td width="25"> </td> <td width="669"> </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="top" width="25">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="25"> ● </td> <td style="MARGIN-TOP: 0px" valign="top" width="669"> Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="top" width="25">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="25">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="669">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="top" width="25">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="25"> ● </td> <td style="MARGIN-TOP: 0px" valign="top" width="669"> Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="top" width="25">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="25">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="669">   </td> </tr> <tr> <td style="MARGIN-TOP: 0px" valign="top" width="25">   </td> <td style="MARGIN-TOP: 0px" valign="top" width="25"> ● </td> <td style="MARGIN-TOP: 0px" valign="top" width="669"> Level 3 - Inputs that are both significant to the fair value measurement and unobservable. </td> </tr> </table> Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of April 30, 2013. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accounts receivable, other current assets, accounts payable, accrued compensation and accrued expenses. The fair value of the Company's notes payable is estimated based on current rates that would be available for debt of similar terms which is not significantly different from its stated value. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for determining the fair value of financial instruments.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2155942 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 8, 10, 12, 13, 14 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0Financial Instruments12false 2us-gaap_AdvertisingCostsPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div> <div style="WIDTH: 720px"> Advertising The Company expenses advertising as general and administrative expense when incurred. Advertising expense for the nine months ended April 30, 2013 and 2012 was $73,738 and $-, respectively. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for advertising costs. For those costs that cannot be capitalized, discloses whether such costs are expensed as incurred or the first period in which the advertising takes place. For direct response advertising costs that are capitalized, describes those assets and the accounting policy used, including a description of the qualifying activity, the types of costs capitalized and the related amortization period. An entity also may disclose its accounting policy for cooperative advertising arrangements.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 340 -SubTopic 20 -Section 55 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6387522&loc=d3e8384-108330 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 93-7 -Paragraph 49 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 340 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=2127066 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 340 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6387501&loc=d3e8275-108329 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 02-16 -Paragraph 6 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0Advertising13false 2us-gaap_RevenueRecognitionPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div> <div style="WIDTH: 720px"> Revenue and Cost Recognition The Company has no current source of revenue; therefore the Company has not yet adopted any policy regarding the recognition of revenue or cost. The Company intends to follow ASC 605, Revenue Recognition recognizing revenue when persuasive evidence of an arrangement exists, product delivery has occurred or the services have been rendered, the price is fixed or determinable and collectability is reasonably assured. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18726-107790 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 13 -Section B -Paragraph Question 1 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 13.B.Q1) -URI http://asc.fasb.org/extlink&oid=6600647&loc=d3e214044-122780 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 22 -Paragraph 8, 12, 13 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18823-107790 false0Revenue and Cost Recognition14false 2us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div> <div style="WIDTH: 720px"> Recently Issued Accounting Pronouncements Except for rules and interpretive releases of the SEC under authority of federal securities laws and a limited number of grandfathered standards, the FASB Accounting Standards Codification™ ("ASC") is the sole source of authoritative GAAP literature recognized by the FASB and applicable to the Company. We have reviewed the FASB issued Accounting Standards Update ("ASU") accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation's reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration. </div> </div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of the adoption of new accounting pronouncements that may impact the entity's financial reporting.No definition available.false0Recently Issued Accounting PronouncementsfalseSUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)UnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.aristocratgroupcorp.com/role/SummaryOfSignificantAccountingPoliciesPolicies114 XML 52 R1.htm IDEA: XBRL DOCUMENT

Document and Entity Information	9 Months Ended
Document and Entity Information	Apr. 30, 2013	Jun. 30, 2013
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Apr. 30, 2013
Entity Registrant Name	ARISTOCRAT GROUP CORP.
Entity Central Index Key	0001527027
Current Fiscal Year End Date	--07-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2013
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		62,250,000

XML 53 R1.xml IDEA: Document and Entity Information 2.4.0.8001 - Document - Document and Entity Informationtruefalsefalse1false falsefalsefrom-2012-08-01-to-2013-04-30.18514.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027duration2012-08-01T00:00:002013-04-30T00:00:002false falsefalseas-of-2013-06-30.18511.0.0.0.0.0.0.0http://www.sec.gov/CIK0001527027instant2013-06-30T00:00:000001-01-01T00:00:00sharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli01true 1cik1527027_DocumentAndEntityInformationAbstractcik1527027_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Document And Entity Information [Abstract]2false 2dei_DocumentTypedei_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse0010-Qfalsefalsefalse2falsefalsefalse00falsefalsefalsedei:submissionTypeItemTypestringThe type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word "Other".No definition available.false0Document Type3false 2dei_AmendmentFlagdei_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsefalse2falsefalsefalse00falsefalsefalsexbrli:booleanItemTypenaIf the value is true, then the document is an amendment to previously-filed/accepted document.No definition available.false0Amendment Flag4false 2dei_DocumentPeriodEndDatedei_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse002013-04-30falsefalsetrue2falsefalsefalse00falsefalsefalsexbrli:dateItemTypedateThe end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented. If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD.No definition available.false0Document Period End Date5false 2dei_EntityRegistrantNamedei_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00ARISTOCRAT GROUP CORP.falsefalsefalse2falsefalsefalse00falsefalsefalsexbrli:normalizedStringItemTypenormalizedstringThe exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation 12B -Number 240 -Section 12b -Subsection 1 false0Entity Registrant Name6false 2dei_EntityCentralIndexKeydei_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse000001527027falsefalsefalse2falsefalsefalse00falsefalsefalsedei:centralIndexKeyItemTypenaA unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation 12B -Number 240 -Section 12b -Subsection 1 false0Entity Central Index Key7false 2dei_CurrentFiscalYearEndDatedei_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00--07-31falsefalsefalse2falsefalsefalse00falsefalsefalsexbrli:gMonthDayItemTypemonthdayEnd date of current fiscal year in the format --MM-DD.No definition available.false0Current Fiscal Year End Date8false 2dei_DocumentFiscalPeriodFocusdei_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Q3falsefalsefalse2falsefalsefalse00falsefalsefalsedei:fiscalPeriodItemTypenaThis is focus fiscal period of the document report. For a first quarter 2006 quarterly report, which may also provide financial information from prior periods, the first fiscal quarter should be given as the fiscal period focus. Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY.No definition available.false0Document Fiscal Period Focus9false 2dei_DocumentFiscalYearFocusdei_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse002013falsefalsefalse2falsefalsefalse00falsefalsefalsexbrli:gYearItemTypepositiveintegerThis is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.No definition available.false0Document Fiscal Year Focus10false 2dei_EntityFilerCategorydei_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00Smaller Reporting Companyfalsefalsefalse2falsefalsefalse00falsefalsefalsedei:filerCategoryItemTypestringIndicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, (4) Smaller Reporting Company (Non-accelerated) or (5) Smaller Reporting Accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.No definition available.false0Entity Filer Category11false 2dei_EntityCommonStockSharesOutstandingdei_falsenainstantfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2truefalsefalse6225000062250000falsefalsefalsexbrli:sharesItemTypesharesIndicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.No definition available.false1Entity Common Stock, Shares OutstandingfalseDocument and Entity InformationUnKnownNoRoundingUnKnownUnKnowntruefalsefalseSheethttp://www.aristocratgroupcorp.com/role/DocumentAndEntityInformation211