0001615774-15-000086.txt : 20150114 0001615774-15-000086.hdr.sgml : 20150114 20150114161220 ACCESSION NUMBER: 0001615774-15-000086 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 10 CONFORMED PERIOD OF REPORT: 20141130 FILED AS OF DATE: 20150114 DATE AS OF CHANGE: 20150114 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GREENWOOD HALL, INC. CENTRAL INDEX KEY: 0001557644 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MANAGEMENT CONSULTING SERVICES [8742] IRS NUMBER: 990376273 STATE OF INCORPORATION: NV FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-184796 FILM NUMBER: 15527353 BUSINESS ADDRESS: STREET 1: 55 A CLIFF VIEW DRIVE CITY: GREEN BAY STATE: Q2 ZIP: 0604 BUSINESS PHONE: 011-64-210623777 MAIL ADDRESS: STREET 1: 55 A CLIFF VIEW DRIVE CITY: GREEN BAY STATE: Q2 ZIP: 0604 FORMER COMPANY: FORMER CONFORMED NAME: DIVIO HOLDINGS, CORP. DATE OF NAME CHANGE: 20120906 10-Q 1 s100642_10q.htm FORM 10-Q

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-Q

(Mark One)

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

For the quarterly period ended November 30, 2014

¨ 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 333-184796

GREENWOOD HALL, INC.
(Exact name of registrant as specified in its charter)

Nevada	99-0376273
(State or other jurisdiction	(I.R.S. Employer
of incorporation or organization)	Identification No.

1936 East Deere Avenue, Suite 120, Santa Ana, California 92705
(Address of principal executive offices) (Zip Code)

949-655-5000
(Registrant’s telephone number, including area code)

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 definitions of “large accelerated filer,” “accelerated filer,” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer ¨		Accelerated filer ¨
Non-accelerated filer ¨	(Do not check if a smaller reporting company)	Smaller reporting company x

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

APPLICABLE ONLY TO CORPORATE ISSUERS

As of November 30, 2014, there were 43,382,900 shares of the issuer’s $.001 par value common stock issued and outstanding. No market value has been computed based upon the fact that no active trading market had been established as of the last business day of the registrant’s most recently completed second fiscal quarter.

TABLE OF CONTENTS

PART I – FINANCIAL INFORMATION	2
Item 1. Financial Statements.	2
Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations.	3
Item 3. Quantitative and Qualitative Disclosures About Market Risk.	7
Item 4. Controls and Procedures.	8

PART II - OTHER INFORMATION	8
Item 1. Legal Proceedings	8
Item 1A. Risk Factors	8
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds	8
Item 3. Defaults Upon Senior Securities	8
Item 4. Mine Safety Disclosures.	9
Item 5. Other Information.	9
Item 6. Exhibits.	9

SIGNATURES	10

PART I – FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS.

Our unaudited financial statements are stated in United States dollars and are prepared in accordance with United States generally accepted accounting principles.

It is the opinion of management that the unaudited interim financial statements for the quarter ended November 30, 2014 include all adjustments necessary in order to ensure that the unaudited interim financial statements are not misleading.

GREENWOOD HALL, INC.

INDEX TO FINANCIAL STATEMENTS

Balance Sheets	F-2
Statements of Operations	F-3
Statements of Cash Flows	F-5
Notes to Financial Statements	F-6

GREENWOOD HALL, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED BALANCE SHEETS

NOVEMBER 30, 2014 AND AUGUST 31, 2014

	(Unaudited)			(Audited)
	NOV 2014			AUG 2014
ASSETS

CURRENT ASSETS
Cash and cash equivalents	$	44,799		$	367,286
Accounts receivable, net		599,261			1,039,065
Prepaid expenses and other current assets		100,878			305,691
Current assets to be disposed of		36,860			36,860

TOTAL CURRENT ASSETS		781,798			1,748,902

PROPERTY AND EQUIPMENT, net		181,744			211,525

OTHER ASSETS
Deposits and other assets		65,812			57,659

TOTAL OTHER ASSETS		65,812			57,659

TOTAL ASSETS	$	1,029,354		$	2,018,086

LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)

CURRENT LIABILITIES
Accounts payable	$	628,646		$	835,423
Accrued expenses		304,541			284,362
Accrued payroll and related expenses		427,933			411,280
Deferred revenue		108,603			1,102,500
Accrued interest		20,923			35,773
Due to shareholders / officer		112,586			155,476
Notes payable, net of discount of $65,235 and $71,758, respectively		1,395,609			2,053,134
Line of credit		1,500,000			1,500,000
Derivative liability		118,363			118,363
Current liabilities to be disposed of		335,857			335,857

TOTAL CURRENT LIABILITIES		4,953,061			6,832,168

Notes payable, non-current		1,757,576			1,297,988

TOTAL LIABILITIES		6,710,637			8,130,156

COMMITMENTS AND CONTINGENCIES

STOCKHOLDERS' EQUITY (DEFICIT)
Common stock, $0.001 par value; 75,000,000 shares authorized, 39,536,450 and 38,536,450 shares issued and outstanding, respectively		39,536			38,536

Additional paid-in capital		4,148,711			3,149,711
Accumulated deficit		(9,869,530	)		(9,300,317	)

TOTAL STOCKHOLDERS' EQUITY (DEFICIT)		(5,681,283	)		(6,112,070	)

Noncontrolling interest		-			-

TOTAL STOCKHOLDERS' EQUITY (DEFICIT)		(5,681,283	)		(6,112,070	)

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$	1,029,354		$	2,018,086

See the unaudited notes to
consolidated financial statements.

- F-2 -

GREENWOOD HALL, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

FOR THE THREE MONTHS ENDED NOVEMBER 30, 2014 AND 2013

(UNAUDITED)

	2014			2013

REVENUES	$	2,664,968		$	2,103,272

OPERATING EXPENSES
Direct cost of services		1,578,471			891,803
Personnel		858,960			1,510,740
Selling, general and administrative		769,449			1,234,588

TOTAL OPERATING EXPENSES		3,206,880			3,637,131

INCOME (LOSS) FROM OPERATIONS		(541,912	)		(1,533,859	)

OTHER INCOME (EXPENSE)
Interest expense		(109,528	)		(89,328	)
Change in value of derivatives		-			-
Miscellaneous income (expense), net		82,227			(2,677	)

TOTAL OTHER INCOME (EXPENSE)		(27,301	)		(92,005	)

INCOME (LOSS) FROM CONTINUING OPERATIONS
BEFORE PROVISION FOR (BENEFIT FROM) INCOME TAXES		(569,213	)		(1,625,864	)

Provision for (benefit from) income taxes		-			-

INCOME (LOSS) FROM CONTINUING OPERATIONS		(569,213	)		(1,625,864	)

NET INCOME (LOSS)		(569,213	)		(1,625,864	)

Net income (loss) attributable to noncontrolling interests		-			-

Net income (loss) attributable to PCS Link, Inc. common stockholders	$	(569,213	)	$	(1,625,864	)

Earnings per share - basic and diluted
Income (loss) from continuing operations attributable to Greenwood Hall, Inc. common stockholders	$	(0.01	)	$	(0.06	)

Net income (loss) attributable to Greenwood Hall, Inc. common stockholders	$	(0.01	)	$	(0.06	)

Weighted average common shares - basic and diluted		39,536,450			25,051,591

See the unaudited notes

to consolidated financial statements.

- F-3 -

GREENWOOD HALL, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT

											Total
											Greenwood Hall, Inc.
	Common Stock				Additional Paid-in			Accumulated			Stockholders' Equity			Noncontrolling		Total Stockholders'
	Shares		Amount		Capital			Deficit			(Deficit)			Interest		Equity (Deficit)
Balance, January 1, 2012		25,051,591	$	25,052	$	(20,552	)	$	(3,471,399	)	$	(3,466,899	)	$	-	$	(3,466,899	)
Net income		-		-		-			618,883			618,883			-		618,883
Balance, December 31, 2012		25,051,591		25,052		(20,552	)		(2,852,516	)		(2,848,016	)		-		(2,848,016	)
Net loss		-		-		-			(2,921,250	)		(2,921,250	)		-		(2,921,250	)
Balance, December 31, 2013		25,051,591		25,052		(20,552	)		(5,773,766	)		(5,769,266	)		-		(5,769,266	)
Recapitalization of Greenwood Hall, Inc.		10,250,000		10,250		(44,834	)		-			(34,584	)		-		(34,584	)
Issuance of units (1 share and 1 warrant) for cash, net of fees		1,650,000		1,650		1,643,961			-			1,645,611			-		1,645,611
Conversion of debt into units (1 share and 1 warrant)		1,386,450		1,386		1,385,064			-			1,386,450			-		1,386,450
Issuance of stock with debt		198,409		198		186,072			-			186,270			-		186,270
Issuance of warrants with debt		-		-		78,281			-			78,281			-		78,281
Reclassification of warrants to liabilities		-		-		(78,281	)		-			(78,281	)		-		(78,281	)
Net loss		-		-		-			(3,526,551	)		(3,526,551	)		-		(3,526,551	)
Balance, August 31, 2014		38,536,450		38,536		3,149,711			(9,300,317	)		(6,112,070	)		-		(6,112,070	)
Issuance of units (1 share and 1 warrant) for cash, net of fees		1,000,000		1,000		999,000			-			1,000,000			-		1,000,000
Net loss		-		-		-			(569,213	)		(569,213	)		-		(569,213	)
Balance, November 30, 2014		39,536,450	$	39,536	$	4,148,711		$	(9,869,530	)	$	(5,681,283	)	$	-	$	(5,681,283	)

See report of independent registered public accounting firm

and notes to consolidated financial statements.

- F-4 -

GREENWOOD HALL, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE THREE MONTHS ENDED NOVEMBER 30, 2014 AND 2013

(UNAUDITED)

	2014			2013
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$	(569,213	)	$	(1,625,864	)
Net (income) loss from discontinued operations		-			-
Net income (loss) from continuing operations		(569,213	)		(1,625,864	)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities of continuing operations:
Depreciation and amortization		15,840			-
Amortization of note discount		6,523
Changes in operating assets and liabilities:
Accounts receivable		439,804			389,555
Prepaid expenses and other current assets		196,660			75,806
Accounts payable		(204,546	)		486,546
Accrued expenses		20,177			49,144
Accrued payroll and related		16,653			-
Deferred revenue		(993,897	)		50,000
Accrued interest		(14,848	)		80,042
Advances from officers, net		(42,890	)		141,301
Net cash provided by (used in) operating activities of continuing operations		(1,129,737	)		(353,470	)
Net cash provided by (used in) operating activities of discontinued operations		-			-

NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES		(1,129,737	)		(353,470	)

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of notes payable		-			1,216,275
Payments on notes payable		(192,750	)		(1,299,934	)
Bank overdraft		-			81,861
Repurchase of common stock		-			(13,000	)
Proceeds from the sale of units		1,000,000			-
Net cash provided by (used in) financing activities of continuing operations		807,250			(14,798	)
Net cash provided by (used in) financing activities of discontinued operations		-			-

NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES		807,250			(14,798	)

NET INCREASE (DECREASE) IN CASH FROM CONTINUING OPERATIONS		(322,487	)		(368,268	)
NET INCREASE (DECREASE) IN CASH FROM DISCONTINUED OPERATIONS		-			-
NET INCREASE (DECREASE) IN CASH		(322,487	)		(368,268	)

CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD		367,286			368,268

CASH AND CASH EQUIVALENTS, END OF PERIOD	$	44,799		$	-

Supplemental disclosures:
Interest paid in cash	$	117,853		$	39,502
Income taxes paid in cash	$	-		$	-

See unaudited notes to consolidated financial statements

- F-5 -

GREENWOOD HALL, INC. AND SUBSIDIARIES

Notes to Financial Statements

NOV 30, 2014

(Unaudited)

1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization

Greenwood Hall is an emerging education management solutions provider that delivers end-to-end services that support the entire student lifecycle including offerings that increase student enrollment, improve student experience, optimize student success and outcomes, and help schools maximize operating efficiencies. Since 2006, we have developed and customized turnkey solutions that combine strategy, personnel, proven processes and robust technology to help schools effectively and efficiently improve student outcomes, expand into new markets such as online learning, increase revenues, and deliver enhanced student experiences. Our Company currently has 141 employees and has served more than 40 education clients and over 70 degree programs.

Basis of Presentation

On July 23, 2014, Greenwood Hall, Inc. (formerly Divio Holdings, Corp. (“Divio”)) and its wholly owned subsidiary, Merger Sub, completed the Merger Agreement, dated July 22, 2014, by and among Divio, Merger Sub, and PCS Link, Inc. (“PCS Link”). Pursuant to the Merger Agreement, Merger Sub merged with and into PCS Link with PCS Link remaining as the surviving corporation (the “Surviving Corporation”) in the Merger. Upon the consummation of the Merger, the separate existence of Merger Sub ceased, and PCS Link became a wholly owned subsidiary of Divio. In connection with the Merger and at the Effective Time, the holders of all of the issued and outstanding shares of PCS Link Common Stock exchanged all of such shares (other than “dissenting shares” as defined in California Corporations Code Section 1300) for a combined total of 25,250,000 shares of Common Stock, representing approximately 71% of the total outstanding shares on the date of the Merger. In connection with the merger, Divio Holdings, Corp. changed its name to Greenwood Hall, Inc.

The Merger was accounted for as a “reverse merger” with PCS Link as the accounting acquirer and the Company as the legal acquirer. Although, from a legal perspective, the Company acquired PCS Link, from an accounting perspective, the transaction is viewed as a recapitalization of PCS Link accompanied by an issuance of stock by PCS Link for the net assets of Greenwood Hall, Inc. This is because Greenwood Hall, Inc. did not have operations immediately prior to the merger, and following the merger, PCS Link is the operating company. The board of directors of Greenwood Hall, Inc. immediately after the merger consisted of five directors, with four of the five directors nominated by PCS Link. Additionally, PCS Link’s stockholders owned 71% of the outstanding shares of Greenwood Hall, Inc. immediately after completion of the transaction.

The presentation of the consolidated statements of stockholders' deficit reflects the historical stockholders' deficit of PCS Link through July 23, 2014. The effect of the issuance of shares of Divio common stock in connection with the Merger and the inclusion of Divio’s outstanding shares of common stock at the time of the Merger on July 23, 2014 is reflected during the eight months ended August 31, 2014.

Principles of Consolidation

The consolidated financial statements include the accounts of Greenwood Hall, PCS Link, and University Financial Aid Solutions, LLC (“UFAS”), collectively referred to herein as the Company, we, us, our, and Greenwood Hall. All significant intercompany accounts and transactions have been eliminated in consolidation. Through our affiliate UFAS we provided complete financial aid solutions. During 2013, UFAS ceased operations and is presently winding down its affairs. As a result, it is presented in the accompanying consolidated financial statements as discontinued operations.

Going Concern

The consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“US GAAP”), which contemplates the continuation of the Company as a going concern. The Company has an accumulated deficit and a working capital deficit as of November 30, 2014 and has incurred a loss from continuing operations during 2014. These conditions raise substantial doubt about the Company’s ability to continue as a going concern.

- F-6 -

The Company has historically funded its activities through cash generated from operations, debt financing, the issuance of equity for cash, and advances from shareholders. During the three months ended November 30, 2014 the Company received a net amount of approximately $807,000 from financing activities.

Management intends to become profitable by continuing to grow its operations and customer base. If the Company is not successful in becoming profitable, it may have to further delay or reduce expenses, or curtail operations. The accompanying consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that could result should the Company not continue as a going concern.

Use of Estimates

The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts and disclosures. Management uses its historical records and knowledge of its business in making these estimates. Accordingly, actual results may differ from these estimates.

Cash and Cash Equivalents

For the purpose of the statement of cash flows, the Company considers cash equivalents to include short-term, highly liquid investments with an original maturity of three months or less.

Research and Development

Costs relating to designing and developing new products are expensed in the period incurred.

Revenue Recognition

The Company’s contracts are typically structured into two categories, i) fixed-fee service contracts that span a period of time, often in excess of one year, and ii) service contracts at agreed-upon rates based on the volume of service provided. Some of the Company’s service contracts are subject to guaranteed minimum amounts of service volume.

The Company recognizes revenue when all of the following have occurred: persuasive evidence of an agreement with the customer exists, services have been rendered, the selling price is fixed or determinable, and collectability of the selling price is reasonably assured. For fixed-fee service contracts, the Company recognizes revenue on a straight-line basis over the period of contract performance. Costs incurred under these service contracts are expensed as incurred.

Deferred Revenue

Deferred revenue primarily consists of prepayments received from customers for which the Company’s revenue recognition criteria have not been met. The deferred revenue will be recognized as revenue once the criteria for revenue recognition have been met.

Accounts Receivable

The Company extends credit to its customers. An allowance for doubtful accounts is maintained for estimated losses resulting from the inability of the Company’s customers to make required payments. Management specifically analyzes the age of customer balances, historical bad debt experience, customer credit-worthiness, and changes in customer payment terms when making estimates of the collectability of the Company’s trade accounts receivable balances. If the Company determines that the financial condition of any of its customers has deteriorated, whether due to customer specific or general economic issues, an increase in the allowance may be made. After all attempts to collect a receivable have failed, the receivable is written off. Based on the information available, management believes the Company’s accounts receivable, net of the allowance for doubtful accounts, are collectable.

- F-7 -

Property and Equipment

Property and equipment are stated at cost. Depreciation and amortization are being provided using the straight-line method over the estimated useful lives of the assets. The estimated useful lives used are as follows:

Classification		Life
Equipment		5-7 Years
Computer equipment		7 Years

Expenses for repairs and maintenance are charged to expense as incurred, while renewals and betterments are capitalized.

Income Taxes

The Company accounts for income taxes in accordance with ASC 740-10, “Income Taxes” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each year-end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. The provision for income taxes represents the tax payable for the period and the change during the period in deferred tax assets and liabilities.

Earnings (Loss) per Share

Basic earnings (loss) per share is computed using the weighted-average number of common shares outstanding during the period. Diluted earnings (loss) per share are computed using the weighted- average number of common shares and dilutive potential common shares outstanding during the period. During 2013, the Company had no instruments that could potentially dilute the number of common shares outstanding. Warrants to purchase common stock were excluded from the computation of diluted shares during the three months ended November 30, 2014 as their effect is anti-dilutive.

Variable Interest Entities

Generally, an entity is defined as a variable interest entity (“VIE”) under current accounting rules if it has (a) equity that is insufficient to permit the entity to finance its activities without additional subordinated financial support from other parties, or (b) equity investors that cannot make significant decisions about the entity’s operations, or that do not absorb the expected losses or receive the expected returns of the entity. When determining whether an entity that is a business qualifies as a VIE, we also consider whether (i) we participated significantly in the design of the entity, (ii) we provided more than half of the total financial support to the entity, and (iii) substantially all of the activities of the VIE either involve us or are conducted on our behalf. A VIE is consolidated by its primary beneficiary, which is the party that absorbs or receives a majority of the entity’s expected losses or expected residual returns.

University Financial Aid Services, LLC was 60% owned by John Hall and Zan Greenwood, who at the time held a combined 92.5% of our common stock and served as directors of PCS Link. John Hall is the CEO of the Company and Zan Greenwood served as the Company’s Chief Operating Officer through June 2013. The equity owners of UFAS have no equity at risk, Greenwood Hall has funded UFAS’ operations since it was formed in 2010, and we have the ability to exercise control over UFAS through our two shareholders / directors.

Based on our assessment, we have determined that UFAS is a VIE and that we are the primary beneficiary, as defined in current accounting rules. Accordingly, we are required to consolidate the revenues and expenses of UFAS. To date, the Company has not allocated any income or loss of UFAS to noncontrolling interests as the noncontrolling interests never had any equity at risk. As previously discussed, UFAS ceased operations during 2013 and is presently winding down its affairs. The Company does not anticipate having any future involvement with UFAS after it is dissolved.

- F-8 -

Marketing and Advertising

Marketing and advertising costs are expensed as incurred. Marketing and advertising amounted to $29,685 and $375,932 for the three months ended November 30, 2014and the three months ended November 30, 2013 respectively, and are included in selling, general and administrative expenses.

Derivative Liabilities

We account for warrants as either equity or liabilities based upon the characteristics and provisions of each instrument. Warrants classified as equity are recorded as additional paid-in capital on our Consolidated Balance Sheet and no further adjustments to their valuation are made. Some of our warrants were determined to be ineligible for equity classification because of provisions that may result in an adjustment to their exercise price. Warrants classified as derivative liabilities and other derivative financial instruments that require separate accounting as assets or liabilities are recorded on our Consolidated Balance Sheet at their fair value on the date of issuance and are revalued on each subsequent balance sheet date until such instruments are exercised or expire, with any changes in the fair value between reporting periods recorded as other income or expense. We estimate the fair value of these liabilities using option pricing models that are based on the individual characteristics of the warrants or instruments on the valuation date, as well as assumptions for expected volatility, expected life and risk-free interest rate.

As part of a debt financing during May 2014, the Company issued warrants to acquire 248,011 shares of Common Stock. These warrants contain a mechanism to increase the number of warrants upon the issuance of certain dilutive equity securities. If during the terms of the warrants, the Company issues additional shares of Common Stock or equivalents, the warrant holders are entitled to additional warrants with the same terms as the original warrants. As a result of these features, the warrants are subject to derivative accounting as prescribed under ASC 815. Accordingly, the fair value of the warrants on the date of issuance was estimated using an option pricing model and recorded on the Company’s Consolidated Balance Sheet as a derivative liability. The fair value of the Warrants is estimated at the end of each reporting period and the change in the fair value of the Warrants is recorded as a non-operating gain or loss as change in value of derivatives in the Company’s Consolidated Statement of Operations. During the three months ended November 30, 2014 and 2013, the Company recognized a change in value of the derivative liability of $0 and $0, respectively.

Fair Value of Financial Instruments

The Company groups financial assets and financial liabilities measured at fair value into three levels of hierarchy in accordance with ASC 820-10, “Fair Value Measurements and Disclosure”. Assets and liabilities recorded at fair value in the accompanying balance sheet are categorized based upon the level of judgment associated with the inputs used to measure their fair value.

Level Input:		Input Definition:
Level I		Observable quoted prices in active markets for identical assets and liabilities.

Level II		Observable quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market.

Level III		Model-based techniques that use at least one significant assumption not observable in the market. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset or liability. Valuation techniques include use of option pricing models, discounted cash flow models, and similar techniques.

For certain of our financial instruments, including working capital instruments, the carrying amounts are approximate fair value due to their short-term nature. Our notes payable approximate fair value based on prevailing interest rates.

The following table summarizes fair value measurements at November 30, 2014 for assets and liabilities measured at fair value on a recurring basis.

November 30, 2014

		Level 1				Level 2				Level 3
Derivative Liabilities		$	-			$	-			$	118,363

- F-9 -

The assumptions used in valuing warrants issued during the three months ended November 30, 2014 were as follows:

Risk free interest rate	2.12	%
Expected life	6.5 Years
Dividend yield	None
Volatility	30	%

The following is a reconciliation of the derivative liability related to these warrants for the three months ended November 30, 2014:

Value at August 31, 2014	$	118,363
Issuance of instruments		-
Change in value		-
Net settlements		-
Value at November 30, 2014	$	118,363

The derivative liabilities are estimated using option pricing models that are based on the individual characteristics of the warrants or instruments on the valuation date, as well as assumptions for expected volatility, expected life and risk-free interest rate. Changes in the assumptions used could have a material impact on the resulting fair value. The primary input affecting the value of our derivatives liabilities is the Company’s stock price, term and volatility. Other inputs have a comparatively insignificant effect.

Effect of Recently Issued Accounting Standards

In May 2014, FASB issued ASU 2014-09, Revenue from Contracts with Customers. The standard will eliminate the transaction- and industry-specific revenue recognition guidance under current U.S. GAAP and replace it with a principles-based approach for determining revenue recognition. ASU 2014-09 is effective for annual and interim periods beginning after December 15, 2016. Early adoption is not permitted. The revenue recognition standard is required to be applied retrospectively, including any combination of practical expedients as allowed in the standard. We are evaluating the impact, if any, of the adoption of ASU 2014-09 to our financial statements and related disclosures. The Company has not yet selected a transition method nor has it determined the effect of the standard on its ongoing financial reporting.

2. PROPERTY AND EQUIPMENT

Depreciation and amortization of property and equipment amounted to $15,837 for the three months ended November 30, 2014, $0 during the three months ended November 30, 2013, and is included in the accompanying consolidated statements of operations in selling, general and administrative expenses.

At November 30, 2014, property and equipment consists of the following:

	NOV 2014
Computer equipment	$	553,255
Software and Equipment		39,400
		592,655
Accumulated depreciation		(410,911	)
Net property and equipment	$	181,744

- F-10 -

3. NOTES PAYABLE

Bank

In May 2014, the Company entered into a Credit Agreement and related term loan and line of credit with Opus Bank (“ Opus ”). Pursuant to the terms of the agreement, the Company issued a promissory note in the amount of $2,000,000, the proceeds of which were required to be used to finance repayment of the amounts owed to TCA. Monthly payments of principal and interest are required through the maturity date in May 2017. The amounts owed to Colgan and CUB are subordinated to amounts owed to Opus under the Credit Agreement and related debt facilities. Amounts outstanding under the Credit Agreement are secured by substantially all assets of the Company.

The line of credit is for a maximum amount of $3,000,000. Payments of interest only will be due monthly with the unpaid balance due, in full, on the maturity date in May 2017.

As of November 30, 2014, the balance outstanding on the term loan and line of credit amounted to $1,757,576 and $1,500,000, respectively. At November 30, 2014, amounts owed pursuant to the Credit Agreement bear interest at a rate of 5.75% per annum.

In connection with the Credit Agreement, the Company issued 248,011 warrants to purchase common stock at an exercise price of $1.00 per share, which increased to 375,000 warrants due to dilutive issuances of equity by the Company during the eight months ended August 31, 2014. The warrants are exercisable immediately. In the event of future dilutive issuances, the number of warrants issuable shall be increased based on a specified formula. The warrants were valued at $78,281 on the date of issuance, which was recorded as a note discount. During the eight months ended August 31, 2014, the Company recognized $6,523 of amortization related to this discount, leaving a balance of $71,758 at August 31, 2014.

Bank

In October 2010, the Company issued a promissory note to California United Bank (“CUB”) for $1,250,000 and has been amended several times since issuance. The note was last amended in May 2013. The note bears interest at a variable rate, subject to a minimum of 7.25% per annum. The interest rate at December 31, 2013 was 7.25%. Payments of interest are due monthly with one payment of all outstanding principal plus accrued interest due on March 5, 2014. The note is secured by substantially all assets of the Company and is guaranteed by one former shareholders/officer, by one shareholders/officer, a trust of one of the officers/shareholders, and UFAS.

In May 2014, the Company and CUB amended the promissory note of $1,250,000 to extend the maturity date to the earlier of i) October 2014 or ii) the completion of specified debt / equity funding. CUB also agreed to subordinate its security interest to another lender if certain criteria were met. As of November 30, 2014, the balance remaining is $876,250.

- F-11 -

Credit Agreement

During 2013, the Company entered into a Credit Agreement with TCA Global Credit Master Fund, LP (“TCA”). Pursuant to the Credit Agreement, the Company was granted an initial revolving credit facility of $1,500,000, which was subsequently increased to $1,850,000 later in 2013, and may be increased up to $7,000,000 upon i) the written request of the Company and ii) approval by TCA.

In December 2013, the Company and TCA entered into the Second Amendment to Credit Agreement whereby the parties aggregated all amounts owed to TCA under the Credit Agreement, which totaled $2,210,798 inclusive of $330,000 of loan fees incurred in connection with the second amendment. In addition, TCA waived the Company’s default of the terms of the Credit Agreement as of December 2, 2013 in connection with the execution of Second Amendment to Credit Agreement.

Amounts outstanding under the Second Amendment to Credit Agreement bore interest at 15% per annum and are payable in monthly payments of principal and interest commencing in March 2014, with the final payment due in October 2014, and share first priority with California United Bank on a pari passu basis.

As of December 31, 2013, the amount of principal and accrued interest outstanding amounted to $2,210,798 and $25,431, respectively. The $330,000 of loan fees was recorded as a note discount on the date of the promissory note and is being amortized to interest expense over the term of the note. As of December 31, 2013, the unamortized note discount amounted to $298,417.

During the eight months ended August 31, 2014, in connection with the funding of the Opus Credit Agreement, all amounts owed to TCA were paid off and the note discount of $298,417 was recognized as interest expense.

Loan and Security Agreement

During 2013, the Company entered into a Loan and Security Agreement with Colgan Financial Group, Inc. (“ Colgan ”) pursuant to which the Company issued a promissory note of $600,000. The note bears interest at 2.5% per month, is payable in monthly installments of principal and interest through June 2014, is guaranteed by one shareholder of the Company and an advisor to the Company and is secured by substantially all assets of the Company. This note is subordinate to the notes held by California United Bank. In July 2014, a paydown of $144,000 was made in connection with an equity funding. As of November 30, 2014, the balance remaining is $456,000.

During the eight months ended August 31, 2014, the Company issued two convertible promissory notes to Colgan, one in the amount of $175,000 and one in the amount of $200,000. In connection with these two convertible promissory notes, the Company issued 198,409 shares of common stock valued at $186,270 (the estimated fair value of the shares on the issuance date), which was recorded as interest expense during the eight months ended August 31, 2014. In addition, the Company incurred an aggregate of $80,000 in fixed loan fees / interest expense. The notes were paid in full during the eight months ended August 31, 2014.

Unsecured Promissory Note

In March 2014, the Company issued an unsecured promissory note in the amount of $1,350,000. The note bore interest at a rate of 10% per annum and was due in September 2014. This note and related accrued interest was converted to units, comprised of one share of common stock and one warrant at an exercise price of $1.30, in July of 2014 (refer to note 5 for further discussion).

The Company also finances the purchases of small equipment. The amount of such notes is not significant at November 30, 2014. The following is a schedule, by year, of future minimum principal payments required under notes payable as of November 30, 2014:

Years Ending August 31,
2015 (remainder of)	$	1,460,844
2016		1,228,643
2017		528,933
2018		-
2019		-
Total		3,218,420
Note discount		(65,235	)
	$	3,153,185

- F-12 -

4. RELATED PARTY TRANSACTIONS

One of the Company’s customers, MarkeTouch Media, Inc. (“MarkeTouch”), held a 7.5% interest in our common stock during 2013. Pursuant to an agreement between the Company and MarkeTouch, the Company is repurchasing the shares held by MarkeTouch. As of November 30, 2014 and 2013, the Company owed $0 and $27,333, respectively, relating to this share repurchase obligation, which is recorded in accrued expenses.

5. STOCKHOLDERS’ EQUITY

The Company is authorized to issue one class of stock, which represents 937,500,000 shares of common stock, par value $0.0001.

Pursuant to an agreement between the Company and MarkeTouch, the Company is repurchasing the shares held by MarkeTouch. As of November 30, 2013, the Company owed $27,333 relating to this share repurchase obligation, which is recorded in accrued expenses. The shares of MarkeTouch are still considered issued and outstanding as of November 30, 2013 and were cancelled during the eight months ended August 31, 2014 upon payment in full of the share repurchase obligation.

In July 2014, the Company sold 3,036,450 units, comprised of one share of common stock and one warrant to purchase common stock, at a price of $1.00 per unit. As a result, the Company raised $1,645,611 net of fees and converted $1,386,450 of debt and accrued interest. The warrants have an exercise price of $1.30 per share and expire 24 months from the date of closing of the Merger.

In September 2014, the Company sold 1,000,000 units, comprised of one share of common stock and one warrant to purchase common stock, at a price of $1.00 per unit, for total proceeds of $1,000,000.

The following is a summary of warrants outstanding at November 30, 2014:

Exercise Price		Number of Warrants		Expiration Date
$	1.00		375,000	May 2021
$	1.30		3,036,450	July 2016
$	1.30		1,000,000	September 2016

6. CONCENTRATIONS

Concentration of Credit Risk

The Company maintains its cash and cash equivalents at a financial institution which may, at times, exceed federally insured limits. Historically, the Company has not experienced any losses in such accounts.

Major Customers

For the three months ended November 30, 2014 and 2013 1 and 3 customers represented 57% and 48% of net revenues, respectively. For the three months ended November 30, 2014 and 2013 3 and2 customers represented 67% and 52% of accounts receivable, respectively.

- F-13 -

7. INCOME TAXES

The difference between income tax expense attributable to continuing operations and the amount of income tax expense that would result from applying domestic federal statutory rates to pre-tax income (loss) is mainly related to an increase in the valuation allowance, partially offset by state income taxes. Valuation allowances are established, when necessary, to reduce deferred income tax assets to the amount expected to be realized. Deferred income tax assets are mainly related to net operating loss carryforwards. Management has chosen to take a 100% valuation allowance against the deferred income tax asset until such time as management believes that its projections of future profits make the realization of the deferred income tax assets more likely than not. Significant judgment is required in the evaluation of deferred income tax benefits and differences in future results from management’s estimates could result in material differences.

A majority of the Company’s deferred tax asset is comprised of net operating loss carryforwards, offset by a 100% valuation allowance at November 30, 2014 and August 31, 2014.

As of November 30, 2014, the Company is in process of determining the amount of Federal and State net operating loss carry forwards (“ NOL ”) available to offset future taxable income. The Company’s NOLs will begin expiring in 2032. These NOLs may be used to offset future taxable income, to the extent the Company generates any taxable income, and thereby reduce or eliminate future federal income taxes otherwise payable. Section 382 of the Internal Revenue Code imposes limitations on a corporation’s ability to utilize NOLs if it experiences an ownership change as defined in Section 382. In general terms, an ownership change may result from transactions increasing the ownership of certain stockholders in the stock of a corporation by more than 50% over a three-year period. In the event that an ownership change has occurred, or were to occur, utilization of the Company’s NOLs would be subject to an annual limitation under Section 382. Any unused annual limitation may be carried over to later years. The Company could experience an ownership change under Section 382 as a result of events in the past in combination with events in the future. If so, the use of the Company’s NOLs, or a portion thereof, against future taxable income may be subject to an annual limitation under Section 382, which may result in expiration of a portion of the NOLs before utilization.

Due to the existence of the valuation allowance, future changes in the Company’s unrecognized tax benefits will not impact its effective tax rate. Any carryforwards that expire prior to utilization as a result of such limitations will be removed, if applicable, from deferred tax assets with a corresponding reduction of the valuation allowance.

The Company has adopted guidance issued by the FASB that clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold of more likely than not and a measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. In making this assessment, a company must determine whether it is more likely than not that a tax position will be sustained upon examination, based solely on the technical merits of the position and must assume that the tax position will be examined by taxing authorities. The Company’s policy is to include interest and penalties related to unrecognized tax benefits in income tax expense. Interest and penalties totaled $0 for the three months ended November 30, 2014 and 2013. The Company files income tax returns with the Internal Revenue Service (“ IRS ”) and several states. The Company is no longer subject to examination by federal and state taxing authorities for tax years through 2009 and 2008, respectively. The Company’s net operating loss carryforwards are subject to examination until they are fully utilized and such tax years are closed.

- F-14 -

8. COMMITMENTS AND CONTINGENCIES

Lease Commitments

The Company leases its operating facilities under non-cancelable operating leases that expire through 2024. Total rent expense for the three months ended November 30, 2014 and 2013 $80,068 and $123,445 respectively. The Company is responsible for certain operating expenses in connection with these leases. The following is a schedule, by year, of future minimum lease payments required under non-cancelable operating leases as of August 31, 2014:

Years Ending August 31,
2015 (remainder of)	$	239,656
2016		336,356
2017		348,530
2018		358,015
2019		368,700
Thereafter		1,971,200
	$	3,622,457

Employment Agreements

At November 30, 2014, the Company maintained an employment agreement with an officer, the terms of which may require the payment of severance benefits upon termination.

Legal Matters

The Company is involved from time to time in various legal proceedings in the normal conduct of its business.

The Company is the subject of pending litigation, which could cause it to incur significant costs in defending such litigation or in resulting actions or judgments. The Robin Hood Foundation (“ Robin Hood ”) filed suit against Patriot Communications, LLC (“ Patriot ”), a client of the Company, in the Superior Court of the State of California for the County of Los Angeles (Central District) for breach of contract and failure to perform, including among other things an intentional tort claim, in the amount of not less than $5,000,000. On May 6, 2014, Patriot filed a cross-complaint naming PCS Link as a cross-defendant. Patriot denies the allegations set forth by Robin Hood. On August 22, 2014, Robin Hood filed a First Amended Complaint, naming the Company and John Hall, in his individual capacity, as defendants. The First Amended Complaint asserts claims against the Company and Hall for fraud, fraudulent concealment, negligent misrepresentation, negligence and violation of Business & Professions Code section 17200. The First Amended Complaint also alleges a cause of action for breach of contract solely against the Company. An adverse judgment against the Company could be detrimental to the Company’s financial standing. Additionally, in the event that Patriot is held liable, Patriot alleges that PCS Link is responsible to indemnify and/or contribute to the satisfaction of any damages because PCS Link acted as a sub-contractor on behalf of Patriot with regard to the filed incident. We believe that we have strong defenses and we are vigorously defending against this lawsuit, but the potential range of loss related to this matter cannot be determined, as the pleadings are still not resolved, and will not be until May 2015, at the earliest. The outcome of this matter is inherently uncertain and could have a materially adverse effect on our business, financial condition and results of operations if decided unfavorably against the Company and John Hall.

- F-15 -

9. DISCONTINUED OPERATIONS

During 2013, we ceased operations in our affiliated company, UFAS. The operations of UFAS are now presented as discontinued operations in the accompanying consolidated financial statements. UFAS was inactive during the three months ended November 30, 2014 and 2013.

10. SUBSEQUENT EVENTS

In December 2014, the Company entered into a Loan Agreement with Colgan Financial Group, Inc. (“ Colgan ”) pursuant to which the Company issued a promissory note of $500,000. The note bears interest at 12% per year, the interest of which is payable monthly. This is a 3 year note and is secured by substantially all assets of the Company. This note is subordinate to the notes held by Opus Bank and California United Bank.

- F-16 -

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

Forward-Looking Statements

This quarterly report on Form 10-Q contains forward-looking statements. These statements are based on the Company’s (as hereinafter defined) current beliefs, expectations and assumptions about future events, conditions and results and on information currently available to them. All statements, other than statements of historical fact, included herein regarding the Company’s strategy, future operations, financial position, future revenues, projected costs, plans, prospects and objectives are forward-looking statements. Words such as “expect,” “may,” “anticipate,” “intend,” “would,” “plan,” “believe,” “estimate,” “should,” and similar words and expressions are intended to identify forward-looking statements, but are not the exclusive means of identifying forward-looking statements.

Forward-looking statements in the report include express or implied statements concerning the Company’s future revenues, expenditures, capital or other funding requirements, the adequacy of the Company’s current cash and working capital to fund present and planned operations and financing needs, expansion of and demand for product offerings, and the growth of the Company’s business and operations through acquisitions or otherwise, as well as future economic and other conditions both generally and in the Company’s specific geographic and product markets. These statements are based on currently available operating, financial and competitive information and are subject to various risks, uncertainties and assumptions that could cause actual results to differ materially from those anticipated or implied in the forward-looking statements due to a number of factors including, but not limited to, those set forth below in the section entitled “Risk Factors and Special Considerations” in this report. Given those risks, uncertainties and other factors, many of which are beyond the Company’s control, you should not place undue reliance on these forward-looking statements.

As used in this Form 10-Q, the terms “we”, “us”, “our”, the “Company”, mean Greenwood Hall, Inc. (formerly Divio Holdings, Corp.), unless otherwise indicated.The forward-looking statements relate only to events as of the date on which the statements are made. Neither the Company nor PCS Link (as hereinafter defined) undertakes any obligation to publicly update any forward-looking statements, whether as a result of new information, future events or otherwise, even if experience or future changes make it clear that any projected results or events expressed or implied therein will not be realized. You are advised, however, to consult any further disclosures the Company makes in future public filings, statements and press releases.

All dollar amounts refer to US dollars unless otherwise indicated.

Corporate Overview

Greenwood Hall is an emerging education management solutions provider that delivers end-to-end services that support the entire student lifecycle including offerings that increase student enrollment, improve student experience, maximize student success and outcomes, and help schools maximize operating efficiencies. Since 2006, we have customized turnkey solutions that combine experienced strategy, personnel, proven processes and robust technology to help schools effectively and efficiently improve student outcomes, expand into new markets such as online learning, increase revenues, and deliver enhanced student experiences. Our Company currently has 166 employees and has served more than 40 education clients and over 70 degree programs.

Our services include: (a) solutions that support the entire student lifecycle including lead generation/marketing, new student recruitment, enrollment counseling, financial aid advising, new student recruitment, retention counseling, career advising, student concierge, and help desk services; (b) consulting services, including market assessments and analysis of internal operational efficiency; and (c) various data and technology enabled solutions that enable school clients to better manage/analyze data, deliver instruction to students (online, hybrid, and classroom), and make certain institutional decisions. In addition to education management services, we provide donor lifecycle management services to various major non-profit organizations. The donor lifecycle management services are mainly related to legacy operations of our Company prior to entering the education marketplace in 2006.

Our Services

Key components of our end-to-end student lifecycle management solution are:

Student Recruitment & Enrollment – Our Student Recruitment and Enrollment services include interactive and traditional lead- generation as well as end-to-end recruitment solutions for academic programs of all types including online degree programs. We help clients identify and reach out to qualified potential students, recruit prospective students, provide enrollment counseling and advice on financial aid options and eligibility, guide students through the enrollment process, and help to ensure that students have a great first week experience. From the first interaction with prospective students, our enrollment counselors act as an extension of the client, and establish and foster close, collaborative relationships with students. These close relationships, which begin in the recruitment process and extend through the entire student lifecycle, result in significantly improved leads to enrollment rates, increased persistence, enhanced student experience, and better student outcomes over the long term.

Student Success & Retention – Our student retention counselors and success coaches leverage web-based tools to monitor and assess student progress against their stated education and career goals, and provide student-specific counsel to keep them on track and navigate barriers to success. Counselors proactively contact assigned students each term to ensure students register for the next term, have all instructional materials/textbooks, have made any necessary payment arrangements, are up-to-date on any financial aid requirements, and any other obstacles to student persistence are handled. We also offers a student concierge service that provide students with professional support on a wide range of needs including financial aid, payments, registration, password resets and portal support.

Career Advising and Job Placement – We offer proactive career advising services that coach and motivate students to persist and graduate, and help students plan for life after graduation. Our student retention counselors and success coaches collaborate with school-based academic advisors and students to develop customized career paths, including working with students to make sure they are fully utilizing all on-campus career services. Our career advice and job placement counselors also assist in determining career interests, arranging and preparing students for job interviews, providing support with interview preparation, resume building and garnering references. Additionally, this group tracks student success after graduation to help build career networks and job opportunities for future graduates and validate a school’s return on investment.

We also provide our education clients with strategic advisory services and analysis that help them manage their institutions more efficiently and effectively. These include strategic marketing assessments, financial and operating efficiency evaluations to aid in decision making, and data and IT services that enable clients to better analyze and manage data, and improving communications with students.

Subsequent Events

The following events occurred after November 30, 2014, through January 12, 2015, the date on which the financial statements for the year ended November 30, 2014 were issued:

On December 22, 2014 PCS Link, Inc. dba Greenwood & Hall entered into a Change in Terms Agreement with California United Bank (“CUB”) in relation to the promissory note with outstanding balance of $876,250. The change in terms included an extention of the maturity date of the facility to April 30, 2015. Other specific terms were described in the 8-K filing of December 30, 2014.

On December 22, 2014, in consideration for funds in the amount of $500,000 received by Greenwood Hall, Inc. from Colgan Financial Group, Inc. and Robert Logan (“Logan,” and together with CFG, the “Holder”), the Company executed a secured convertible promissory note, the specific terms of which were described in the 8-K filing of December 30, 2014.

Restructuring

The Company instituted a major restructuring effort in early 2013. The purposes of the restructuring were to (a) prepare the Company so it could scale its growth significantly in coming years, (b) improved efficiencies, (c) enhance its management team and (d) shed unprofitable elements of its operations. The restructuring included major changes to the Company’s executive team, discontinuing major segments of the Company’s operations that were deemed unprofitable, and substantially enhancing the Company’s operations and IT infrastructure. The restructuring effort was costly in terms of reduced revenue, associated expenditures, and opportunity costs. While the restructuring was substantially complete by the end of 2013, the efforts had a negative impact on the Company’s financial performance in 2014. We believe the Company has successfully completed its restructuring and will begin to see the benefits of the restructuring during the 2015 calendar year.

Going Concern

As more fully described in Note 1 to the financial statements related to the uncertainty of our ability to continue as a going concern appearing in this report for the three months ended November 30, 2014. The Company has an accumulated deficit and a working capital deficit as of November 30, 2014 and incurred a loss from continuing operations during the first quarter. These conditions raise substantial doubt about the Company’s ability to continue as a going concern.

Management intends to restore profitability by continuing to grow our operations and customer base. If the Company is not successful in becoming profitable, it may have to further delay or reduce expenses, or curtail operations. The accompanying consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that could result should the Company not continue as a going concern.

Lack of Working Capital

The Company has never been properly capitalized. As a result, the Company has at times suffered from costly cash flow challenges as well as associated costs, missed opportunities, and inability to fully scale its operations. The lack of working capital has caused the Company to have to rely heavily on operating revenue as well as other sources of capital, such as debt. The Company believes proper capital investment and less reliance on incurring new debt to finance the Company’s growth will enable the Company to improve its financial performance in the future.

Results of Operations

The following summary of our results of operations should be read in conjunction with our financial statements for the Three Months ended Nov 30, 2014 and Nov 30, 2013.

	Three Months			Three Months
	Ended			Ended
	Nov 30, 2014			Nov 30, 2013
Revenue	$	2,664,968		$	2,103,272
Cost of goods sold		1,578,471			891,803
Gross margin		1,086,497			1,211,469
General & Administrative
Expenses		1,655,710			2,837,333
Loss from operations		(569,213	)		(1,625,864	)
Income tax provision
NET INCOME (LOSS)	$	(569,213	)		(1,625,864	)

Three Months Ended Nov 30, 2014 Compared to Three Months Ended Nov 30, 2013

Comparison of the Three Months Ended November 30, 2014 (Unaudited) to the Three Months Ended November 30, 2013 (Unaudited)

Revenues: Revenues increased $561,696, or 26.7%, during the three months ended November 30, 2014, primarily due to new business obtained in 2014.

Direct Cost of Services: Direct cost of services increased $686,668, or 77%, during the three months ended November 30, 2014, primarily due to the increased revenues for the same time period, as well as a revised allocation of personnel to direct cost of services as opposed to general and administrative in 2014. Such allocations had not been previously made due to limited tracking and reporting available in relation to payroll and personnel costs.

Personnel: Personnel costs decreased $651,780 or 43%, during the three months ended November 30, 2014, primarily due to a reduction in the number of employees as a result of the operational restructuring and better health insurance rates during 2014.

Selling, General and Administrative: Selling, general and administrative expenses decreased $465,139, or 38%, during the three months ended November 30, 2014, primarily due to the a reduction in the number of management employees as a result of the operational restructuring and to directly allocating various employees to cost of services.

Income (Loss) From Continuing Operations: As a result of the restructuring efforts, cost cutting and the aforementioned items, we experienced a net loss of $569,213 from continuing operations during the three months ended November 30, 2014, compared with a net loss from continuing operations of $1,625,864 during the three months ended November 30, 2013, a decrease of $1,056,651, or 65%. We believe that this improvement is a clear indication that the Company is beginning to see the benefits of the restructuring initiated in 2013.

Liquidity and Capital Resources

Working Capital

	Nov 30, 2014			Nov 30, 2013
Total Current Assets	$	781,798			1,748,902
Total Current Liabilities		4,953,061			6,832,168
Working Capital Deficit		(4,171,263	)		(5,083,266	)

The decrease in the working capital deficit of $912,003 or 18% in the three months ended November 30, 2014, as compared to the three months ended November 30, 2013 was due to reduced accounts payable as a result of the restructuring, increased receivables as a result of new business; and fundraising activities resulting in increased cash and decreased debt.

Cash Flows

	Three Months Ended			Three Months Ended
	Nov 30, 2014			Nov 30, 2013
Net Cash used by Operating Activities	$	(1,129,737	)		(353,470	)
Net Cash provided by Financing Activities		807,250			(14,798	)

The net decrease in cash in the three months ended November 30, 2014, as compared to the three months ended November 30, 2013, decreased by $45,781 or 12.4%. The increase in net cash used in operating activities was due to a decrease in accounts payables as well as a decrease in deferred revenue during the three months ended November 30, 2014. The increase in cash provided by financing activities in the three months ended November 30, 2014, as compared to the three months ended November 30, 2013 was due to the issuance of common shares during the three months ended November 30, 2014.

Debt of PCS Link

California United Bank Loan

During 2010, the Company issued a promissory note to California United Bank (“CUB”) in the amount of $1,250,000, which has been amended several times since issuance. The note was last amended in May 2014. The note bears interest at a variable rate, subject to a minimum of 7.25% per annum. The interest rate at November 30, 2014 was prime plus 4%. Payments of interest are due monthly with one payment of all outstanding principal plus accrued interest due on the earlier of i) October 2014 or ii) the completion of specified debt/equity funding. The note is secured by substantially all assets of the Company and is guaranteed by two shareholders/officers, a trust of one of the officers/shareholders, and University Financial Aid Services, LLC. As of November 30, 2014, the balance outstanding was $876,250.

Colgan Note

In December 2013, the Company entered into a Loan and Security Agreement with Colgan Financial Group, Inc. (“Colgan”) pursuant to which the Company issued a promissory note of $600,000. The note bears interest at 2.5% per month, is payable in monthly installments of principal and interest through June 2014, is guaranteed by one shareholder of the Company and is secured by substantially all assets of PCS Link, however, it is subordinated to the Opus Amended Credit Agreement (as defined below). As of November 30, 2014, the balance outstanding was $456,000.

Opus Facility

In May 2014, PCS Link entered into a Credit Agreement and related term loan and line of credit with Opus Bank (“Opus”). The Credit Agreement was amended on July 18, 2014 (the “Opus Amended Credit Agreement”). Pursuant to the terms of the agreement, PCS Link received $2,000,000 and issued a promissory note in that same amount to Opus. PCS Link used the funds received from Opus repay a loan that was outstanding to its then current lender. Monthly payments of principal and interest are required to be made by PCS Link through the maturity date in May 2017. The amounts outstanding under the Credit Agreement are secured by substantially all assets of PCS Link. PCS Link also received a line of credit for a maximum amount of $3,000,000. Payments of interest only will be due monthly with the unpaid balance due, in full, on the maturity date in May 2017. The first extension of credit under the line of credit was conditioned upon PCS Link successfully selling equity interests with gross cash proceeds of not less than $1.65 Million. On July 24, 2014, $1,500,000 was advanced to the Company under the line of credit. No other amounts have been advanced under the line of credit.

Off-Balance Sheet Arrangements

The Company does not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on the Company’s financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to investors.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

Not applicable.

ITEM 4. CONTROLS AND PROCEDURES.

Disclosure Controls and Procedures

This quarterly report does not include a report of management's assessment regarding internal control over financial reporting or an attestation report of the company's registered public accounting firm due to a transition period established by rules of the Securities and Exchange Commission for newly public companies.

Changes in Internal Control over Financial Reporting

There were no changes in our internal control over financial reporting during the fiscal quarter ended November 30, 2014, that have materially affected, or are reasonably likely to materially affect our internal control over financial reporting.

PART II - OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

In the normal course of our business, the Company is periodically subject to various lawsuits, including contract and employment disputes. Additionally, the Company is currently a party (or its property is subject) to the following pending legal proceeding:

The Company is the subject of pending litigation, which could cause it to incur significant costs in defending such litigation or in resulting actions or judgments. The Robin Hood Foundation (“Robin Hood”) filed suit against Patriot Communications, LLC (“Patriot”), a client of the Company, in the Superior Court of the State of California for the County of Los Angeles (Central District) for breach of contract and failure to perform, including among other things an intentional tort claim, in the amount of not less than $5,000,000. On May 6, 2014, Patriot filed a cross-complaint naming PCS Link as a cross-defendant. Patriot denies the allegations set forth by Robin Hood. On August 22, 2014, Robin Hood filed a First Amended Complaint, naming the Company and John Hall, in his individual capacity, as defendants. The First Amended Complaint asserts claims against the Company and Hall for fraud, fraudulent concealment, negligent misrepresentation, negligence and violation of Business & Professions Code section 17200. The First Amended Complaint also alleges a cause of action for breach of contract solely against the Company. An adverse judgment against the Company could be detrimental to the Company’s financial standing. Additionally, in the event that Patriot is held liable, Patriot alleges that PCS Link is responsible to indemnify and/or contribute to the satisfaction of any damages because PCS Link acted as a sub-contractor on behalf of Patriot with regard to the filed incident. We believe that we have strong defenses and we are vigorously defending against this lawsuit, but the potential range of loss related to this matter cannot be determined, as the pleadings are still not resolved, and will not be until May 2015, at the earliest. The outcome of this matter is inherently uncertain and could have a materially adverse effect on our business, financial condition and results of operations if decided unfavorably against the Company and John Hall.

ITEM 1A. RISK FACTORS

Smaller reporting companies are not required to provide the information required by this item.

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

Since the beginning of the fiscal quarter ended November 30, 2014, we sold 1,000,000 units, comprised of one share of common stock and one warrant to purchase common stock, at a price of $1.00 per unit, for total proceeds of $1,000,000. These equity securities were not registered under the Securities Act of 1933.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4. MINE SAFETY DISCLOSURES.

Not applicable.

ITEM 5. OTHER INFORMATION.

None.

ITEM 6. EXHIBITS.

Exhibit Number		Description of Exhibit

31.1		Certification of Principal Executive Officer Pursuant to Exchange Act Rule 13a-14(a)/15d-14(a) as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002*

31.2		Certification of Principal Financial Officer Pursuant to Exchange Act Rule 13a-14(a)/15d-14(a) as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002*

32		Certification of Principal Executive Officer and Principal Financial Officer Pursuant to 18 U.S.C. Section 1350 as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002*

101.INS		XBRL Instance Document*

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*Filed herewith

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.

GREENWOOD HALL, INC.

/s/ John Hall
John Hall,

Chief Executive Officer
Date: January 14, 2015

EX-31.1 2 s100642_ex31-1.htm EXHIBIT 31.1

Exhibit 31.1

Certification of Principal Executive Officer Pursuant to Exchange Act Rule 13a-14(a)/15d-14(a)

as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

I, John Hall, certify that:

I have reviewed this Quarterly Report on Form 10-Q for the quarter ending November 30, 2014 of Greenwood Hall, Inc.;

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;

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;

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)) 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)

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

(c)

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

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

(a)

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

(b)

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

Date: January 14, 2015

/s/ John Hall
John Hall
Chief Executive Officer

EX-31.2 3 s100642_ex31-2.htm EX-31.2

Exhibit 31.2

Certification of Principal Financial Officer Pursuant to Exchange Act Rule 13a-14(a)/15d-14(a)

as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

I, Tina J. Gentile, certify that:

I have reviewed this Quarterly Report on Form 10-Q for the quarter ending November 30, 2014 of Greenwood Hall, Inc.;

(a)

(b)

(c)

(a)

(b)

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

Date: January 14, 2015

/s/ Tina J. Gentile
Tina J. Gentile
Interim Chief Financial Officer

EX-32 4 s100642_ex32.htm EX-32

Exhibit 32

Certification of Principal Executive Officer and Principal Financial Officer Pursuant to 18

U.S.C. Section 1350 as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

In connection with the Quarterly Report of Greenwood Hall, Inc. (the “Company”) on Form 10-Q for the period ended November 30, 2014 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, John Hall, the Chief Executive Officer, and I, Tina J. Gentile, the Interim Chief Financial Officer, of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to our knowledge:

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

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

Date: January 14, 2015

/s/ John Hall
John Hall
Chief Executive Officer

Date: January 14, 2015

/s/ Tina J. Gentile
Tina J. Gentile
Interim Chief Financial Officer

A signed original of this written statement required by Section 906 has been provided to Greenwood Hall, Inc. and will be retained by Greenwood Hall, Inc. and furnished to the Securities and Exchange Commission or its staff upon request.

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1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES   Organization   Greenwood Hall is an emerging education management solutions provider that delivers end-to-end services that support the entire student lifecycle including offerings that increase student enrollment, improve student experience, optimize student success and outcomes, and help schools maximize operating efficiencies. Since 2006, we have developed and customized turnkey solutions that combine strategy, personnel, proven processes and robust technology to help schools effectively and efficiently improve student outcomes, expand into new markets such as online learning, increase revenues, and deliver enhanced student experiences. Our Company currently has 141 employees and has served more than 40 education clients and over 70 degree programs.   Basis of Presentation   On July 23, 2014, Greenwood Hall, Inc. (formerly Divio Holdings, Corp. (Divio)) and its wholly owned subsidiary, Merger Sub, completed the Merger Agreement, dated July 22, 2014, by and among Divio, Merger Sub, and PCS Link, Inc. (PCS Link). Pursuant to the Merger Agreement, Merger Sub merged with and into PCS Link with PCS Link remaining as the surviving corporation (the Surviving Corporation) in the Merger. Upon the consummation of the Merger, the separate existence of Merger Sub ceased, and PCS Link became a wholly owned subsidiary of Divio. In connection with the Merger and at the Effective Time, the holders of all of the issued and outstanding shares of PCS Link Common Stock exchanged all of such shares (other than dissenting shares as defined in California Corporations Code Section 1300) for a combined total of 25,250,000 shares of Common Stock, representing approximately 71% of the total outstanding shares on the date of the Merger. In connection with the merger, Divio Holdings, Corp. changed its name to Greenwood Hall, Inc.   The Merger was accounted for as a reverse merger with PCS Link as the accounting acquirer and the Company as the legal acquirer. Although, from a legal perspective, the Company acquired PCS Link, from an accounting perspective, the transaction is viewed as a recapitalization of PCS Link accompanied by an issuance of stock by PCS Link for the net assets of Greenwood Hall, Inc. This is because Greenwood Hall, Inc. did not have operations immediately prior to the merger, and following the merger, PCS Link is the operating company. The board of directors of Greenwood Hall, Inc. immediately after the merger consisted of five directors, with four of the five directors nominated by PCS Link. Additionally, PCS Links stockholders owned 71% of the outstanding shares of Greenwood Hall, Inc. immediately after completion of the transaction.   The presentation of the consolidated statements of stockholders' deficit reflects the historical stockholders' deficit of PCS Link through July 23, 2014. The effect of the issuance of shares of Divio common stock in connection with the Merger and the inclusion of Divios outstanding shares of common stock at the time of the Merger on July 23, 2014 is reflected during the eight months ended August 31, 2014.   Principles of Consolidation   The consolidated financial statements include the accounts of Greenwood Hall, PCS Link, and University Financial Aid Solutions, LLC (UFAS), collectively referred to herein as the Company, we, us, our, and Greenwood Hall. All significant intercompany accounts and transactions have been eliminated in consolidation. Through our affiliate UFAS we provided complete financial aid solutions. During 2013, UFAS ceased operations and is presently winding down its affairs. As a result, it is presented in the accompanying consolidated financial statements as discontinued operations.   Going Concern   The consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (US GAAP), which contemplates the continuation of the Company as a going concern. The Company has an accumulated deficit and a working capital deficit as of November 30, 2014 and has incurred a loss from continuing operations during 2014. These conditions raise substantial doubt about the Companys ability to continue as a going concern.   The Company has historically funded its activities through cash generated from operations, debt financing, the issuance of equity for cash, and advances from shareholders. During the three months ended November 30, 2014 the Company received a net amount of approximately $807,000 from financing activities.   Management intends to become profitable by continuing to grow its operations and customer base. If the Company is not successful in becoming profitable, it may have to further delay or reduce expenses, or curtail operations. The accompanying consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that could result should the Company not continue as a going concern.   Use of Estimates   The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts and disclosures. Management uses its historical records and knowledge of its business in making these estimates. Accordingly, actual results may differ from these estimates.   Cash and Cash Equivalents   For the purpose of the statement of cash flows, the Company considers cash equivalents to include short-term, highly liquid investments with an original maturity of three months or less.   Research and Development   Costs relating to designing and developing new products are expensed in the period incurred.   Revenue Recognition   The Companys contracts are typically structured into two categories, i) fixed-fee service contracts that span a period of time, often in excess of one year, and ii) service contracts at agreed-upon rates based on the volume of service provided. Some of the Companys service contracts are subject to guaranteed minimum amounts of service volume.   The Company recognizes revenue when all of the following have occurred: persuasive evidence of an agreement with the customer exists, services have been rendered, the selling price is fixed or determinable, and collectability of the selling price is reasonably assured. For fixed-fee service contracts, the Company recognizes revenue on a straight-line basis over the period of contract performance. Costs incurred under these service contracts are expensed as incurred.   Deferred Revenue   Deferred revenue primarily consists of prepayments received from customers for which the Companys revenue recognition criteria have not been met. The deferred revenue will be recognized as revenue once the criteria for revenue recognition have been met.   Accounts Receivable   The Company extends credit to its customers. An allowance for doubtful accounts is maintained for estimated losses resulting from the inability of the Companys customers to make required payments. Management specifically analyzes the age of customer balances, historical bad debt experience, customer credit-worthiness, and changes in customer payment terms when making estimates of the collectability of the Companys trade accounts receivable balances. If the Company determines that the financial condition of any of its customers has deteriorated, whether due to customer specific or general economic issues, an increase in the allowance may be made. After all attempts to collect a receivable have failed, the receivable is written off. Based on the information available, management believes the Companys accounts receivable, net of the allowance for doubtful accounts, are collectable.   Property and Equipment   Property and equipment are stated at cost. Depreciation and amortization are being provided using the straight-line method over the estimated useful lives of the assets. The estimated useful lives used are as follows:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 53%; border-bottom: black 1pt solid; text-align: justify">Classification</td> <td style="width: 2%; text-align: justify"> </td> <td style="width: 45%; border-bottom: black 1pt solid; text-align: justify">Life</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Equipment</td> <td style="text-align: justify"> </td> <td style="text-align: justify">5-7 Years</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Computer equipment</td> <td style="text-align: justify"> </td> <td style="text-align: justify">7 Years</td></tr> </table>   Expenses for repairs and maintenance are charged to expense as incurred, while renewals and betterments are capitalized.   Income Taxes   The Company accounts for income taxes in accordance with ASC 740-10, Income Taxes which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each year-end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. The provision for income taxes represents the tax payable for the period and the change during the period in deferred tax assets and liabilities.   Earnings (Loss) per Share   Basic earnings (loss) per share is computed using the weighted-average number of common shares outstanding during the period. Diluted earnings (loss) per share are computed using the weighted- average number of common shares and dilutive potential common shares outstanding during the period. During 2013, the Company had no instruments that could potentially dilute the number of common shares outstanding. Warrants to purchase common stock were excluded from the computation of diluted shares during the three months ended November 30, 2014 as their effect is anti-dilutive.   Variable Interest Entities   Generally, an entity is defined as a variable interest entity (VIE) under current accounting rules if it has (a) equity that is insufficient to permit the entity to finance its activities without additional subordinated financial support from other parties, or (b) equity investors that cannot make significant decisions about the entitys operations, or that do not absorb the expected losses or receive the expected returns of the entity. When determining whether an entity that is a business qualifies as a VIE, we also consider whether (i) we participated significantly in the design of the entity, (ii) we provided more than half of the total financial support to the entity, and (iii) substantially all of the activities of the VIE either involve us or are conducted on our behalf. A VIE is consolidated by its primary beneficiary, which is the party that absorbs or receives a majority of the entitys expected losses or expected residual returns.   University Financial Aid Services, LLC was 60% owned by John Hall and Zan Greenwood, who at the time held a combined 92.5% of our common stock and served as directors of PCS Link. John Hall is the CEO of the Company and Zan Greenwood served as the Companys Chief Operating Officer through June 2013. The equity owners of UFAS have no equity at risk, Greenwood Hall has funded UFAS operations since it was formed in 2010, and we have the ability to exercise control over UFAS through our two shareholders / directors.   Based on our assessment, we have determined that UFAS is a VIE and that we are the primary beneficiary, as defined in current accounting rules. Accordingly, we are required to consolidate the revenues and expenses of UFAS. To date, the Company has not allocated any income or loss of UFAS to noncontrolling interests as the noncontrolling interests never had any equity at risk. As previously discussed, UFAS ceased operations during 2013 and is presently winding down its affairs. The Company does not anticipate having any future involvement with UFAS after it is dissolved.   Marketing and Advertising   Marketing and advertising costs are expensed as incurred. Marketing and advertising amounted to $29,685 and $375,932 for the three months ended November 30, 2014and the three months ended November 30, 2013 respectively, and are included in selling, general and administrative expenses.  	  	 Derivative Liabilities   We account for warrants as either equity or liabilities based upon the characteristics and provisions of each instrument. Warrants classified as equity are recorded as additional paid-in capital on our Consolidated Balance Sheet and no further adjustments to their valuation are made. Some of our warrants were determined to be ineligible for equity classification because of provisions that may result in an adjustment to their exercise price. Warrants classified as derivative liabilities and other derivative financial instruments that require separate accounting as assets or liabilities are recorded on our Consolidated Balance Sheet at their fair value on the date of issuance and are revalued on each subsequent balance sheet date until such instruments are exercised or expire, with any changes in the fair value between reporting periods recorded as other income or expense. We estimate the fair value of these liabilities using option pricing models that are based on the individual characteristics of the warrants or instruments on the valuation date, as well as assumptions for expected volatility, expected life and risk-free interest rate.   As part of a debt financing during May 2014, the Company issued warrants to acquire 248,011 shares of Common Stock. These warrants contain a mechanism to increase the number of warrants upon the issuance of certain dilutive equity securities. If during the terms of the warrants, the Company issues additional shares of Common Stock or equivalents, the warrant holders are entitled to additional warrants with the same terms as the original warrants. As a result of these features, the warrants are subject to derivative accounting as prescribed under ASC 815. Accordingly, the fair value of the warrants on the date of issuance was estimated using an option pricing model and recorded on the Companys Consolidated Balance Sheet as a derivative liability. The fair value of the Warrants is estimated at the end of each reporting period and the change in the fair value of the Warrants is recorded as a non-operating gain or loss as change in value of derivatives in the Companys Consolidated Statement of Operations. During the three months ended November 30, 2014 and 2013, the Company recognized a change in value of the derivative liability of $0 and $0, respectively.    Fair Value of Financial Instruments   The Company groups financial assets and financial liabilities measured at fair value into three levels of hierarchy in accordance with ASC 820-10, Fair Value Measurements and Disclosure. Assets and liabilities recorded at fair value in the accompanying balance sheet are categorized based upon the level of judgment associated with the inputs used to measure their fair value.   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 15%; border-bottom: black 1pt solid; text-align: justify">Level Input:</td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 84%; border-bottom: black 1pt solid; text-align: justify">Input Definition:</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Level I</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Observable quoted prices in active markets for identical assets and liabilities.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Level II</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Observable quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Level III</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Model-based techniques that use at least one significant assumption not observable in the market. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset or liability. Valuation techniques include use of option pricing models, discounted cash flow models, and similar techniques.</td></tr> </table>   For certain of our financial instruments, including working capital instruments, the carrying amounts are approximate fair value due to their short-term nature. Our notes payable approximate fair value based on prevailing interest rates.   The following table summarizes fair value measurements at November 30, 2014 for assets and liabilities measured at fair value on a recurring basis.   November 30, 2014   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: justify">Level 1</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: justify">Level 2</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: justify">Level 3</td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; text-align: justify">Derivative Liabilities</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">118,363</td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> </table>   The assumptions used in valuing warrants issued during the three months ended November 30, 2014 were as follows:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 82%; padding-left: 13.2pt; text-indent: -13.2pt">Risk free interest rate</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right">2.12</td> <td style="width: 1%">%</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 13.2pt; text-indent: -13.2pt">Expected life</td> <td> </td> <td> </td> <td style="text-align: right">6.5 Years</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 13.2pt; text-indent: -13.2pt">Dividend yield</td> <td> </td> <td> </td> <td style="text-align: right">None</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 13.2pt; text-indent: -13.2pt">Volatility</td> <td> </td> <td> </td> <td style="text-align: right">30</td> <td>%</td></tr> </table>   The following is a reconciliation of the derivative liability related to these warrants for the three months ended November 30, 2014:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 87%">Value at August 31, 2014</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 10%; text-align: right">118,363</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 13.2pt">Issuance of instruments</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 13.2pt">Change in value</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 13.2pt">Net settlements</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-</td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt">Value at November 30, 2014</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">118,363</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>    The derivative liabilities are estimated using option pricing models that are based on the individual characteristics of the warrants or instruments on the valuation date, as well as assumptions for expected volatility, expected life and risk-free interest rate. Changes in the assumptions used could have a material impact on the resulting fair value. The primary input affecting the value of our derivatives liabilities is the Companys stock price, term and volatility. Other inputs have a comparatively insignificant effect.   Effect of Recently Issued Accounting Standards   In May 2014, FASB issued ASU 2014-09, Revenue from Contracts with Customers. The standard will eliminate the transaction- and industry-specific revenue recognition guidance under current U.S. GAAP and replace it with a principles-based approach for determining revenue recognition. ASU 2014-09 is effective for annual and interim periods beginning after December 15, 2016. Early adoption is not permitted. The revenue recognition standard is required to be applied retrospectively, including any combination of practical expedients as allowed in the standard. We are evaluating the impact, if any, of the adoption of ASU 2014-09 to our financial statements and related disclosures. The Company has not yet selected a transition method nor has it determined the effect of the standard on its ongoing financial reporting.

2. PROPERTY AND EQUIPMENT   Depreciation and amortization of property and equipment amounted to $15,837 for the three months ended November 30, 2014, $0 during the three months ended November 30, 2013, and is included in the accompanying consolidated statements of operations in selling, general and administrative expenses.   At November 30, 2014, property and equipment consists of the following:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="text-align: center"> </td> <td nowrap="nowrap" style="padding-bottom: 1pt"> </td> <td nowrap="nowrap" colspan="2" style="border-bottom: black 1pt solid; text-align: center">NOV 2014</td> <td nowrap="nowrap" style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 77%">Computer equipment</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 20%; text-align: right">553,255</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt">Software and Equipment</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">39,400</td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right">592,655</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt">Accumulated depreciation</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(410,911</td> <td style="padding-bottom: 1pt">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 9.9pt"> Net property and equipment</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">181,744</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>

3. NOTES PAYABLE   Bank   In May 2014, the Company entered into a Credit Agreement and related term loan and line of credit with Opus Bank ( Opus ). Pursuant to the terms of the agreement, the Company issued a promissory note in the amount of $2,000,000, the proceeds of which were required to be used to finance repayment of the amounts owed to TCA. Monthly payments of principal and interest are required through the maturity date in May 2017. The amounts owed to Colgan and CUB are subordinated to amounts owed to Opus under the Credit Agreement and related debt facilities. Amounts outstanding under the Credit Agreement are secured by substantially all assets of the Company.   The line of credit is for a maximum amount of $3,000,000. Payments of interest only will be due monthly with the unpaid balance due, in full, on the maturity date in May 2017.   As of November 30, 2014, the balance outstanding on the term loan and line of credit amounted to $1,757,576 and $1,500,000, respectively. At November 30, 2014, amounts owed pursuant to the Credit Agreement bear interest at a rate of 5.75% per annum.   In connection with the Credit Agreement, the Company issued 248,011 warrants to purchase common stock at an exercise price of $1.00 per share, which increased to 375,000 warrants due to dilutive issuances of equity by the Company during the eight months ended August 31, 2014. The warrants are exercisable immediately. In the event of future dilutive issuances, the number of warrants issuable shall be increased based on a specified formula. The warrants were valued at $78,281 on the date of issuance, which was recorded as a note discount. During the eight months ended August 31, 2014, the Company recognized $6,523 of amortization related to this discount, leaving a balance of $71,758 at August 31, 2014.   Bank   In October 2010, the Company issued a promissory note to California United Bank (CUB) for $1,250,000 and has been amended several times since issuance. The note was last amended in May 2013. The note bears interest at a variable rate, subject to a minimum of 7.25% per annum. The interest rate at December 31, 2013 was 7.25%. Payments of interest are due monthly with one payment of all outstanding principal plus accrued interest due on March 5, 2014. The note is secured by substantially all assets of the Company and is guaranteed by one former shareholders/officer, by one shareholders/officer, a trust of one of the officers/shareholders, and UFAS.    In May 2014, the Company and CUB amended the promissory note of $1,250,000 to extend the maturity date to the earlier of i) October 2014 or ii) the completion of specified debt / equity funding. CUB also agreed to subordinate its security interest to another lender if certain criteria were met. As of November 30, 2014, the balance remaining is $876,250.    Credit Agreement   During 2013, the Company entered into a Credit Agreement with TCA Global Credit Master Fund, LP (TCA). Pursuant to the Credit Agreement, the Company was granted an initial revolving credit facility of $1,500,000, which was subsequently increased to $1,850,000 later in 2013, and may be increased up to $7,000,000 upon i) the written request of the Company and ii) approval by TCA.   In December 2013, the Company and TCA entered into the Second Amendment to Credit Agreement whereby the parties aggregated all amounts owed to TCA under the Credit Agreement, which totaled $2,210,798 inclusive of $330,000 of loan fees incurred in connection with the second amendment. In addition, TCA waived the Companys default of the terms of the Credit Agreement as of December 2, 2013 in connection with the execution of Second Amendment to Credit Agreement.   Amounts outstanding under the Second Amendment to Credit Agreement bore interest at 15% per annum and are payable in monthly payments of principal and interest commencing in March 2014, with the final payment due in October 2014, and share first priority with California United Bank on a pari passu basis.   As of December 31, 2013, the amount of principal and accrued interest outstanding amounted to $2,210,798 and $25,431, respectively. The $330,000 of loan fees was recorded as a note discount on the date of the promissory note and is being amortized to interest expense over the term of the note. As of December 31, 2013, the unamortized note discount amounted to $298,417.   During the eight months ended August 31, 2014, in connection with the funding of the Opus Credit Agreement, all amounts owed to TCA were paid off and the note discount of $298,417 was recognized as interest expense.   Loan and Security Agreement   During 2013, the Company entered into a Loan and Security Agreement with Colgan Financial Group, Inc. ( Colgan ) pursuant to which the Company issued a promissory note of $600,000. The note bears interest at 2.5% per month, is payable in monthly installments of principal and interest through June 2014, is guaranteed by one shareholder of the Company and an advisor to the Company and is secured by substantially all assets of the Company. This note is subordinate to the notes held by California United Bank. In July 2014, a paydown of $144,000 was made in connection with an equity funding. As of November 30, 2014, the balance remaining is $456,000.    During the eight months ended August 31, 2014, the Company issued two convertible promissory notes to Colgan, one in the amount of $175,000 and one in the amount of $200,000. In connection with these two convertible promissory notes, the Company issued 198,409 shares of common stock valued at $186,270 (the estimated fair value of the shares on the issuance date), which was recorded as interest expense during the eight months ended August 31, 2014. In addition, the Company incurred an aggregate of $80,000 in fixed loan fees / interest expense. The notes were paid in full during the eight months ended August 31, 2014.   Unsecured Promissory Note   In March 2014, the Company issued an unsecured promissory note in the amount of $1,350,000. The note bore interest at a rate of 10% per annum and was due in September 2014. This note and related accrued interest was converted to units, comprised of one share of common stock and one warrant at an exercise price of $1.30, in July of 2014 (refer to note 5 for further discussion).   The Company also finances the purchases of small equipment. The amount of such notes is not significant at November 30, 2014. The following is a schedule, by year, of future minimum principal payments required under notes payable as of November 30, 2014:     <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center">Years Ending August 31,</td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 74%; text-align: center">2015 (remainder of)</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 23%; text-align: right">1,460,844</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center">2016</td> <td> </td> <td> </td> <td style="text-align: right">1,228,643</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: center">2017</td> <td> </td> <td> </td> <td style="text-align: right">528,933</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center">2018</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: center">2019</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center">Total</td> <td> </td> <td> </td> <td style="text-align: right">3,218,420</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: center">Note discount</td> <td> </td> <td> </td> <td style="text-align: right">(65,235</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center"> </td> <td> </td> <td>$</td> <td style="text-align: right">3,153,185</td> <td> </td></tr> </table>

4. RELATED PARTY TRANSACTIONS   One of the Companys customers, MarkeTouch Media, Inc. (MarkeTouch), held a 7.5% interest in our common stock during 2013. Pursuant to an agreement between the Company and MarkeTouch, the Company is repurchasing the shares held by MarkeTouch. As of November 30, 2014 and 2013, the Company owed $0 and $27,333, respectively, relating to this share repurchase obligation, which is recorded in accrued expenses.

5. STOCKHOLDERS EQUITY   The Company is authorized to issue one class of stock, which represents 937,500,000 shares of common stock, par value $0.0001.   Pursuant to an agreement between the Company and MarkeTouch, the Company is repurchasing the shares held by MarkeTouch. As of November 30, 2013, the Company owed $27,333 relating to this share repurchase obligation, which is recorded in accrued expenses. The shares of MarkeTouch are still considered issued and outstanding as of November 30, 2013 and were cancelled during the eight months ended August 31, 2014 upon payment in full of the share repurchase obligation.   In July 2014, the Company sold 3,036,450 units, comprised of one share of common stock and one warrant to purchase common stock, at a price of $1.00 per unit. As a result, the Company raised $1,645,611 net of fees and converted $1,386,450 of debt and accrued interest. The warrants have an exercise price of $1.30 per share and expire 24 months from the date of closing of the Merger.   In September 2014, the Company sold 1,000,000 units, comprised of one share of common stock and one warrant to purchase common stock, at a price of $1.00 per unit, for total proceeds of $1,000,000.   The following is a summary of warrants outstanding at November 30, 2014:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Exercise Price</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Number of Warrants</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Expiration Date</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 1%">$</td> <td style="width: 25%; text-align: right">1.00</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 25%; text-align: right">375,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 44%; text-align: center">May 2021</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>$</td> <td style="text-align: right">1.30</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">3,036,450</td> <td> </td> <td> </td> <td style="text-align: center">July 2016</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>$</td> <td style="text-align: right">1.30</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">1,000,000</td> <td> </td> <td> </td> <td style="text-align: center">September 2016</td></tr> </table>

6. CONCENTRATIONS   Concentration of Credit Risk   The Company maintains its cash and cash equivalents at a financial institution which may, at times, exceed federally insured limits. Historically, the Company has not experienced any losses in such accounts.   Major Customers   For the three months ended November 30, 2014 and 2013 1 and 3 customers represented 57% and 48% of net revenues, respectively. For the three months ended November 30, 2014 and 2013 3 and2 customers represented 67% and 52% of accounts receivable, respectively.

7. INCOME TAXES   The difference between income tax expense attributable to continuing operations and the amount of income tax expense that would result from applying domestic federal statutory rates to pre-tax income (loss) is mainly related to an increase in the valuation allowance, partially offset by state income taxes. Valuation allowances are established, when necessary, to reduce deferred income tax assets to the amount expected to be realized. Deferred income tax assets are mainly related to net operating loss carryforwards. Management has chosen to take a 100% valuation allowance against the deferred income tax asset until such time as management believes that its projections of future profits make the realization of the deferred income tax assets more likely than not. Significant judgment is required in the evaluation of deferred income tax benefits and differences in future results from managements estimates could result in material differences.   A majority of the Companys deferred tax asset is comprised of net operating loss carryforwards, offset by a 100% valuation allowance at November 30, 2014 and August 31, 2014.   As of November 30, 2014, the Company is in process of determining the amount of Federal and State net operating loss carry forwards ( NOL ) available to offset future taxable income. The Companys NOLs will begin expiring in 2032. These NOLs may be used to offset future taxable income, to the extent the Company generates any taxable income, and thereby reduce or eliminate future federal income taxes otherwise payable. Section 382 of the Internal Revenue Code imposes limitations on a corporations ability to utilize NOLs if it experiences an ownership change as defined in Section 382. In general terms, an ownership change may result from transactions increasing the ownership of certain stockholders in the stock of a corporation by more than 50% over a three-year period. In the event that an ownership change has occurred, or were to occur, utilization of the Companys NOLs would be subject to an annual limitation under Section 382. Any unused annual limitation may be carried over to later years. The Company could experience an ownership change under Section 382 as a result of events in the past in combination with events in the future. If so, the use of the Companys NOLs, or a portion thereof, against future taxable income may be subject to an annual limitation under Section 382, which may result in expiration of a portion of the NOLs before utilization.   Due to the existence of the valuation allowance, future changes in the Companys unrecognized tax benefits will not impact its effective tax rate. Any carryforwards that expire prior to utilization as a result of such limitations will be removed, if applicable, from deferred tax assets with a corresponding reduction of the valuation allowance.   The Company has adopted guidance issued by the FASB that clarifies the accounting for uncertainty in income taxes recognized in an enterprises financial statements and prescribes a recognition threshold of more likely than not and a measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. In making this assessment, a company must determine whether it is more likely than not that a tax position will be sustained upon examination, based solely on the technical merits of the position and must assume that the tax position will be examined by taxing authorities. The Companys policy is to include interest and penalties related to unrecognized tax benefits in income tax expense. Interest and penalties totaled $0 for the three months ended November 30, 2014 and 2013. The Company files income tax returns with the Internal Revenue Service ( IRS ) and several states. The Company is no longer subject to examination by federal and state taxing authorities for tax years through 2009 and 2008, respectively. The Companys net operating loss carryforwards are subject to examination until they are fully utilized and such tax years are closed.   The difference between income tax expense attributable to continuing operations and the amount of income tax expense that would result from applying domestic federal statutory rates to pre-tax income (loss) is mainly related to an increase in the valuation allowance, partially offset by state income taxes. Valuation allowances are established, when necessary, to reduce deferred income tax assets to the amount expected to be realized. Deferred income tax assets are mainly related to net operating loss carryforwards. Management has chosen to take a 100% valuation allowance against the deferred income tax asset until such time as management believes that its projections of future profits make the realization of the deferred income tax assets more likely than not. Significant judgment is required in the evaluation of deferred income tax benefits and differences in future results from managements estimates could result in material differences.

8. COMMITMENTS AND CONTINGENCIES   Lease Commitments   The Company leases its operating facilities under non-cancelable operating leases that expire through 2024. Total rent expense for the three months ended November 30, 2014 and 2013 $80,068 and $123,445 respectively. The Company is responsible for certain operating expenses in connection with these leases. The following is a schedule, by year, of future minimum lease payments required under non-cancelable operating leases as of August 31, 2014:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="text-align: center">Years Ending August 31,</td> <td nowrap="nowrap"> </td> <td nowrap="nowrap" colspan="2" style="text-align: center"> </td> <td nowrap="nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 72%; text-align: center">2015 (remainder of)</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 25%; text-align: right">239,656</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center">2016</td> <td> </td> <td> </td> <td style="text-align: right">336,356</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: center">2017</td> <td> </td> <td> </td> <td style="text-align: right">348,530</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center">2018</td> <td> </td> <td> </td> <td style="text-align: right">358,015</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: center">2019</td> <td> </td> <td> </td> <td style="text-align: right">368,700</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center">Thereafter</td> <td> </td> <td> </td> <td style="text-align: right">1,971,200</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">3,622,457</td> <td> </td></tr> </table>    Employment Agreements   At November 30, 2014, the Company maintained an employment agreement with an officer, the terms of which may require the payment of severance benefits upon termination.   Legal Matters   The Company is involved from time to time in various legal proceedings in the normal conduct of its business.   The Company is the subject of pending litigation, which could cause it to incur significant costs in defending such litigation or in resulting actions or judgments. The Robin Hood Foundation ( Robin Hood ) filed suit against Patriot Communications, LLC ( Patriot ), a client of the Company, in the Superior Court of the State of California for the County of Los Angeles (Central District) for breach of contract and failure to perform, including among other things an intentional tort claim, in the amount of not less than $5,000,000. On May 6, 2014, Patriot filed a cross-complaint naming PCS Link as a cross-defendant. Patriot denies the allegations set forth by Robin Hood. On August 22, 2014, Robin Hood filed a First Amended Complaint, naming the Company and John Hall, in his individual capacity, as defendants. The First Amended Complaint asserts claims against the Company and Hall for fraud, fraudulent concealment, negligent misrepresentation, negligence and violation of Business & Professions Code section 17200. The First Amended Complaint also alleges a cause of action for breach of contract solely against the Company. An adverse judgment against the Company could be detrimental to the Companys financial standing. Additionally, in the event that Patriot is held liable, Patriot alleges that PCS Link is responsible to indemnify and/or contribute to the satisfaction of any damages because PCS Link acted as a sub-contractor on behalf of Patriot with regard to the filed incident. We believe that we have strong defenses and we are vigorously defending against this lawsuit, but the potential range of loss related to this matter cannot be determined, as the pleadings are still not resolved, and will not be until May 2015, at the earliest. The outcome of this matter is inherently uncertain and could have a materially adverse effect on our business, financial condition and results of operations if decided unfavorably against the Company and John Hall.

9. DISCONTINUED OPERATIONS   During 2013, we ceased operations in our affiliated company, UFAS. The operations of UFAS are now presented as discontinued operations in the accompanying consolidated financial statements. UFAS was inactive during the three months ended November 30, 2014 and 2013.

10. SUBSEQUENT EVENTS   In December 2014, the Company entered into a Loan Agreement with Colgan Financial Group, Inc. ( Colgan ) pursuant to which the Company issued a promissory note of $500,000. The note bears interest at 12% per year, the interest of which is payable monthly. This is a 3 year note and is secured by substantially all assets of the Company. This note is subordinate to the notes held by Opus Bank and California United Bank.

Organization   Greenwood Hall is an emerging education management solutions provider that delivers end-to-end services that support the entire student lifecycle including offerings that increase student enrollment, improve student experience, optimize student success and outcomes, and help schools maximize operating efficiencies. Since 2006, we have developed and customized turnkey solutions that combine strategy, personnel, proven processes and robust technology to help schools effectively and efficiently improve student outcomes, expand into new markets such as online learning, increase revenues, and deliver enhanced student experiences. Our Company currently has 141 employees and has served more than 40 education clients and over 70 degree programs.

Basis of Presentation   On July 23, 2014, Greenwood Hall, Inc. (formerly Divio Holdings, Corp. (Divio)) and its wholly owned subsidiary, Merger Sub, completed the Merger Agreement, dated July 22, 2014, by and among Divio, Merger Sub, and PCS Link, Inc. (PCS Link). Pursuant to the Merger Agreement, Merger Sub merged with and into PCS Link with PCS Link remaining as the surviving corporation (the Surviving Corporation) in the Merger. Upon the consummation of the Merger, the separate existence of Merger Sub ceased, and PCS Link became a wholly owned subsidiary of Divio. In connection with the Merger and at the Effective Time, the holders of all of the issued and outstanding shares of PCS Link Common Stock exchanged all of such shares (other than dissenting shares as defined in California Corporations Code Section 1300) for a combined total of 25,250,000 shares of Common Stock, representing approximately 71% of the total outstanding shares on the date of the Merger. In connection with the merger, Divio Holdings, Corp. changed its name to Greenwood Hall, Inc.   The Merger was accounted for as a reverse merger with PCS Link as the accounting acquirer and the Company as the legal acquirer. Although, from a legal perspective, the Company acquired PCS Link, from an accounting perspective, the transaction is viewed as a recapitalization of PCS Link accompanied by an issuance of stock by PCS Link for the net assets of Greenwood Hall, Inc. This is because Greenwood Hall, Inc. did not have operations immediately prior to the merger, and following the merger, PCS Link is the operating company. The board of directors of Greenwood Hall, Inc. immediately after the merger consisted of five directors, with four of the five directors nominated by PCS Link. Additionally, PCS Links stockholders owned 71% of the outstanding shares of Greenwood Hall, Inc. immediately after completion of the transaction.   The presentation of the consolidated statements of stockholders' deficit reflects the historical stockholders' deficit of PCS Link through July 23, 2014. The effect of the issuance of shares of Divio common stock in connection with the Merger and the inclusion of Divios outstanding shares of common stock at the time of the Merger on July 23, 2014 is reflected during the eight months ended August 31, 2014.

Principles of Consolidation   The consolidated financial statements include the accounts of Greenwood Hall, PCS Link, and University Financial Aid Solutions, LLC (UFAS), collectively referred to herein as the Company, we, us, our, and Greenwood Hall. All significant intercompany accounts and transactions have been eliminated in consolidation. Through our affiliate UFAS we provided complete financial aid solutions. During 2013, UFAS ceased operations and is presently winding down its affairs. As a result, it is presented in the accompanying consolidated financial statements as discontinued operations.

Going Concern   The consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (US GAAP), which contemplates the continuation of the Company as a going concern. The Company has an accumulated deficit and a working capital deficit as of November 30, 2014 and has incurred a loss from continuing operations during 2014. These conditions raise substantial doubt about the Companys ability to continue as a going concern.   The Company has historically funded its activities through cash generated from operations, debt financing, the issuance of equity for cash, and advances from shareholders. During the three months ended November 30, 2014 the Company received a net amount of approximately $807,000 from financing activities.   Management intends to become profitable by continuing to grow its operations and customer base. If the Company is not successful in becoming profitable, it may have to further delay or reduce expenses, or curtail operations. The accompanying consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that could result should the Company not continue as a going concern.

Use of Estimates   The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts and disclosures. Management uses its historical records and knowledge of its business in making these estimates. Accordingly, actual results may differ from these estimates.

Cash and Cash Equivalents   For the purpose of the statement of cash flows, the Company considers cash equivalents to include short-term, highly liquid investments with an original maturity of three months or less.

Research and Development   Costs relating to designing and developing new products are expensed in the period incurred.

Revenue Recognition   The Companys contracts are typically structured into two categories, i) fixed-fee service contracts that span a period of time, often in excess of one year, and ii) service contracts at agreed-upon rates based on the volume of service provided. Some of the Companys service contracts are subject to guaranteed minimum amounts of service volume.   The Company recognizes revenue when all of the following have occurred: persuasive evidence of an agreement with the customer exists, services have been rendered, the selling price is fixed or determinable, and collectability of the selling price is reasonably assured. For fixed-fee service contracts, the Company recognizes revenue on a straight-line basis over the period of contract performance. Costs incurred under these service contracts are expensed as incurred.

Deferred Revenue   Deferred revenue primarily consists of prepayments received from customers for which the Companys revenue recognition criteria have not been met. The deferred revenue will be recognized as revenue once the criteria for revenue recognition have been met.

Accounts Receivable   The Company extends credit to its customers. An allowance for doubtful accounts is maintained for estimated losses resulting from the inability of the Companys customers to make required payments. Management specifically analyzes the age of customer balances, historical bad debt experience, customer credit-worthiness, and changes in customer payment terms when making estimates of the collectability of the Companys trade accounts receivable balances. If the Company determines that the financial condition of any of its customers has deteriorated, whether due to customer specific or general economic issues, an increase in the allowance may be made. After all attempts to collect a receivable have failed, the receivable is written off. Based on the information available, management believes the Companys accounts receivable, net of the allowance for doubtful accounts, are collectable.

Property and Equipment   Property and equipment are stated at cost. Depreciation and amortization are being provided using the straight-line method over the estimated useful lives of the assets. The estimated useful lives used are as follows:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 53%; border-bottom: black 1pt solid; text-align: justify">Classification</td> <td style="width: 2%; text-align: justify"> </td> <td style="width: 45%; border-bottom: black 1pt solid; text-align: justify">Life</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Equipment</td> <td style="text-align: justify"> </td> <td style="text-align: justify">5-7 Years</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Computer equipment</td> <td style="text-align: justify"> </td> <td style="text-align: justify">7 Years</td></tr> </table>   Expenses for repairs and maintenance are charged to expense as incurred, while renewals and betterments are capitalized.

Income Taxes   The Company accounts for income taxes in accordance with ASC 740-10, Income Taxes which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each year-end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. The provision for income taxes represents the tax payable for the period and the change during the period in deferred tax assets and liabilities.

Earnings (Loss) per Share   Basic earnings (loss) per share is computed using the weighted-average number of common shares outstanding during the period. Diluted earnings (loss) per share are computed using the weighted- average number of common shares and dilutive potential common shares outstanding during the period. During 2013, the Company had no instruments that could potentially dilute the number of common shares outstanding. Warrants to purchase common stock were excluded from the computation of diluted shares during the three months ended November 30, 2014 as their effect is anti-dilutive.

Variable Interest Entities   Generally, an entity is defined as a variable interest entity (VIE) under current accounting rules if it has (a) equity that is insufficient to permit the entity to finance its activities without additional subordinated financial support from other parties, or (b) equity investors that cannot make significant decisions about the entitys operations, or that do not absorb the expected losses or receive the expected returns of the entity. When determining whether an entity that is a business qualifies as a VIE, we also consider whether (i) we participated significantly in the design of the entity, (ii) we provided more than half of the total financial support to the entity, and (iii) substantially all of the activities of the VIE either involve us or are conducted on our behalf. A VIE is consolidated by its primary beneficiary, which is the party that absorbs or receives a majority of the entitys expected losses or expected residual returns.   University Financial Aid Services, LLC was 60% owned by John Hall and Zan Greenwood, who at the time held a combined 92.5% of our common stock and served as directors of PCS Link. John Hall is the CEO of the Company and Zan Greenwood served as the Companys Chief Operating Officer through June 2013. The equity owners of UFAS have no equity at risk, Greenwood Hall has funded UFAS operations since it was formed in 2010, and we have the ability to exercise control over UFAS through our two shareholders / directors.   Based on our assessment, we have determined that UFAS is a VIE and that we are the primary beneficiary, as defined in current accounting rules. Accordingly, we are required to consolidate the revenues and expenses of UFAS. To date, the Company has not allocated any income or loss of UFAS to noncontrolling interests as the noncontrolling interests never had any equity at risk. As previously discussed, UFAS ceased operations during 2013 and is presently winding down its affairs. The Company does not anticipate having any future involvement with UFAS after it is dissolved.

Marketing and Advertising   Marketing and advertising costs are expensed as incurred. Marketing and advertising amounted to $29,685 and $375,932 for the three months ended November 30, 2014and the three months ended November 30, 2013 respectively, and are included in selling, general and administrative expenses.

Derivative Liabilities   We account for warrants as either equity or liabilities based upon the characteristics and provisions of each instrument. Warrants classified as equity are recorded as additional paid-in capital on our Consolidated Balance Sheet and no further adjustments to their valuation are made. Some of our warrants were determined to be ineligible for equity classification because of provisions that may result in an adjustment to their exercise price. Warrants classified as derivative liabilities and other derivative financial instruments that require separate accounting as assets or liabilities are recorded on our Consolidated Balance Sheet at their fair value on the date of issuance and are revalued on each subsequent balance sheet date until such instruments are exercised or expire, with any changes in the fair value between reporting periods recorded as other income or expense. We estimate the fair value of these liabilities using option pricing models that are based on the individual characteristics of the warrants or instruments on the valuation date, as well as assumptions for expected volatility, expected life and risk-free interest rate.   As part of a debt financing during May 2014, the Company issued warrants to acquire 248,011 shares of Common Stock. These warrants contain a mechanism to increase the number of warrants upon the issuance of certain dilutive equity securities. If during the terms of the warrants, the Company issues additional shares of Common Stock or equivalents, the warrant holders are entitled to additional warrants with the same terms as the original warrants. As a result of these features, the warrants are subject to derivative accounting as prescribed under ASC 815. Accordingly, the fair value of the warrants on the date of issuance was estimated using an option pricing model and recorded on the Companys Consolidated Balance Sheet as a derivative liability. The fair value of the Warrants is estimated at the end of each reporting period and the change in the fair value of the Warrants is recorded as a non-operating gain or loss as change in value of derivatives in the Companys Consolidated Statement of Operations. During the three months ended November 30, 2014 and 2013, the Company recognized a change in value of the derivative liability of $0 and $0, respectively.

Fair Value of Financial Instruments   The Company groups financial assets and financial liabilities measured at fair value into three levels of hierarchy in accordance with ASC 820-10, Fair Value Measurements and Disclosure. Assets and liabilities recorded at fair value in the accompanying balance sheet are categorized based upon the level of judgment associated with the inputs used to measure their fair value.   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="width: 15%; border-bottom: black 1pt solid; text-align: justify">Level Input:</td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 84%; border-bottom: black 1pt solid; text-align: justify">Input Definition:</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Level I</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Observable quoted prices in active markets for identical assets and liabilities.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Level II</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Observable quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Level III</td> <td style="text-align: justify"> </td> <td style="text-align: justify">Model-based techniques that use at least one significant assumption not observable in the market. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset or liability. Valuation techniques include use of option pricing models, discounted cash flow models, and similar techniques.</td></tr> </table>   For certain of our financial instruments, including working capital instruments, the carrying amounts are approximate fair value due to their short-term nature. Our notes payable approximate fair value based on prevailing interest rates.   The following table summarizes fair value measurements at November 30, 2014 for assets and liabilities measured at fair value on a recurring basis.   November 30, 2014   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: justify">Level 1</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: justify">Level 2</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: justify">Level 3</td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; text-align: justify">Derivative Liabilities</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">118,363</td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> </table>   The assumptions used in valuing warrants issued during the three months ended November 30, 2014 were as follows:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 82%; padding-left: 13.2pt; text-indent: -13.2pt">Risk free interest rate</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right">2.12</td> <td style="width: 1%">%</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 13.2pt; text-indent: -13.2pt">Expected life</td> <td> </td> <td> </td> <td style="text-align: right">6.5 Years</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 13.2pt; text-indent: -13.2pt">Dividend yield</td> <td> </td> <td> </td> <td style="text-align: right">None</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 13.2pt; text-indent: -13.2pt">Volatility</td> <td> </td> <td> </td> <td style="text-align: right">30</td> <td>%</td></tr> </table>   The following is a reconciliation of the derivative liability related to these warrants for the three months ended November 30, 2014:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 87%">Value at August 31, 2014</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 10%; text-align: right">118,363</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 13.2pt">Issuance of instruments</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 13.2pt">Change in value</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 13.2pt">Net settlements</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-</td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt">Value at November 30, 2014</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">118,363</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>    The derivative liabilities are estimated using option pricing models that are based on the individual characteristics of the warrants or instruments on the valuation date, as well as assumptions for expected volatility, expected life and risk-free interest rate. Changes in the assumptions used could have a material impact on the resulting fair value. The primary input affecting the value of our derivatives liabilities is the Companys stock price, term and volatility. Other inputs have a comparatively insignificant effect.

Effect of Recently Issued Accounting Standards   In May 2014, FASB issued ASU 2014-09, Revenue from Contracts with Customers. The standard will eliminate the transaction- and industry-specific revenue recognition guidance under current U.S. GAAP and replace it with a principles-based approach for determining revenue recognition. ASU 2014-09 is effective for annual and interim periods beginning after December 15, 2016. Early adoption is not permitted. The revenue recognition standard is required to be applied retrospectively, including any combination of practical expedients as allowed in the standard. We are evaluating the impact, if any, of the adoption of ASU 2014-09 to our financial statements and related disclosures. The Company has not yet selected a transition method nor has it determined the effect of the standard on its ongoing financial reporting.

Property and equipment are stated at cost. Depreciation and amortization are being provided using the straight-line method over the estimated useful lives of the assets. The estimated useful lives used are as follows:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 53%; border-bottom: black 1pt solid; text-align: justify">Classification</td> <td style="width: 2%; text-align: justify"> </td> <td style="width: 45%; border-bottom: black 1pt solid; text-align: justify">Life</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Equipment</td> <td style="text-align: justify"> </td> <td style="text-align: justify">5-7 Years</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Computer equipment</td> <td style="text-align: justify"> </td> <td style="text-align: justify">7 Years</td></tr> </table>

The following table summarizes fair value measurements at November 30, 2014 for assets and liabilities measured at fair value on a recurring basis.   November 30, 2014   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: justify">Level 1</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: justify">Level 2</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: justify">Level 3</td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; text-align: justify">Derivative Liabilities</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">-</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">118,363</td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> </table>

The assumptions used in valuing warrants issued during the three months ended November 30, 2014 were as follows:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 82%; padding-left: 13.2pt; text-indent: -13.2pt">Risk free interest rate</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right">2.12</td> <td style="width: 1%">%</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 13.2pt; text-indent: -13.2pt">Expected life</td> <td> </td> <td> </td> <td style="text-align: right">6.5 Years</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 13.2pt; text-indent: -13.2pt">Dividend yield</td> <td> </td> <td> </td> <td style="text-align: right">None</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 13.2pt; text-indent: -13.2pt">Volatility</td> <td> </td> <td> </td> <td style="text-align: right">30</td> <td>%</td></tr> </table>

The following is a reconciliation of the derivative liability related to these warrants for the three months ended November 30, 2014:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 87%">Value at August 31, 2014</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 10%; text-align: right">118,363</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 13.2pt">Issuance of instruments</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 13.2pt">Change in value</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; padding-left: 13.2pt">Net settlements</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">-</td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt">Value at November 30, 2014</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">118,363</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>

At November 30, 2014, property and equipment consists of the following:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="text-align: center"> </td> <td nowrap="nowrap" style="padding-bottom: 1pt"> </td> <td nowrap="nowrap" colspan="2" style="border-bottom: black 1pt solid; text-align: center">NOV 2014</td> <td nowrap="nowrap" style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 77%">Computer equipment</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 20%; text-align: right">553,255</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt">Software and Equipment</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">39,400</td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right">592,655</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt">Accumulated depreciation</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(410,911</td> <td style="padding-bottom: 1pt">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt; padding-left: 9.9pt"> Net property and equipment</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">181,744</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>

The following is a summary of warrants outstanding at November 30, 2014:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Exercise Price</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Number of Warrants</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Expiration Date</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 1%">$</td> <td style="width: 25%; text-align: right">1.00</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 25%; text-align: right">375,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 44%; text-align: center">May 2021</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>$</td> <td style="text-align: right">1.30</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">3,036,450</td> <td> </td> <td> </td> <td style="text-align: center">July 2016</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>$</td> <td style="text-align: right">1.30</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">1,000,000</td> <td> </td> <td> </td> <td style="text-align: center">September 2016</td></tr> </table>

The Company leases its operating facilities under non-cancelable operating leases that expire through 2024. Total rent expense for the three months ended November 30, 2014 and 2013 $80,068 and $123,445 respectively. The Company is responsible for certain operating expenses in connection with these leases. The following is a schedule, by year, of future minimum lease payments required under non-cancelable operating leases as of August 31, 2014:   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="text-align: center">Years Ending August 31,</td> <td nowrap="nowrap"> </td> <td nowrap="nowrap" colspan="2" style="text-align: center"> </td> <td nowrap="nowrap"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 72%; text-align: center">2015 (remainder of)</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 25%; text-align: right">239,656</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center">2016</td> <td> </td> <td> </td> <td style="text-align: right">336,356</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: center">2017</td> <td> </td> <td> </td> <td style="text-align: right">348,530</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center">2018</td> <td> </td> <td> </td> <td style="text-align: right">358,015</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: center">2019</td> <td> </td> <td> </td> <td style="text-align: right">368,700</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center">Thereafter</td> <td> </td> <td> </td> <td style="text-align: right">1,971,200</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">3,622,457</td> <td> </td></tr> </table>

P6Y6M

0.30

The Company also finances the purchases of small equipment. The amount of such notes is not significant at November 30, 2014. The following is a schedule, by year, of future minimum principal payments required under notes payable as of November 30, 2014:     <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center">Years Ending August 31,</td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 74%; text-align: center">2015 (remainder of)</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 23%; text-align: right">1,460,844</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center">2016</td> <td> </td> <td> </td> <td style="text-align: right">1,228,643</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: center">2017</td> <td> </td> <td> </td> <td style="text-align: right">528,933</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center">2018</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: center">2019</td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center">Total</td> <td> </td> <td> </td> <td style="text-align: right">3,218,420</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: center">Note discount</td> <td> </td> <td> </td> <td style="text-align: right">(65,235</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center"> </td> <td> </td> <td>$</td> <td style="text-align: right">3,153,185</td> <td> </td></tr> </table>

29685

375932

807000

284362

304541

5000000

2024 1 1

1.30

1.0

1.30

1000000

25431

0.10

0.0575

298417

300000

1757576

78281

248011

375000

211525

553255

39400

181744

155476

112586

500000

0.12

239656

336356

348530

358015

368700

1971200

3622457

410911

118363

15837

3153185

3218420

528933

1228643

1460844

27333

1645611

27333

1386450

3036450

1000000

1500000

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COMMITMENTS AND CONTINGENCIES (Details Narratives) (USD $)	3 Months Ended
	Nov. 30, 2014	Nov. 30, 2013
Commitments and Contingencies Disclosure [Abstract]
Loss Contingency, Loss in Period	$ 5,000,000us-gaap_LossContingencyLossInPeriod
Lease Expiration Period	2024
Operating Leases, Rent Expense, Net	$ 80,068us-gaap_OperatingLeasesRentExpenseNet	$ 123,445us-gaap_OperatingLeasesRentExpenseNet

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RELATED PARTY TRANSACTIONS (Details Narratives) (USD $)

Nov. 30, 2014

Nov. 30, 2013

Dec. 31, 2013

Related Party Transaction [Line Items]

Accrued Liabilities, Current $ 0us-gaap_AccruedPayrollTaxesCurrent $ 27,333us-gaap_AccruedPayrollTaxesCurrent

MarkeTouch Media, Inc. [Member]

Related Party Transaction [Line Items]

Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners 7.50%

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Nov. 30, 2014

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INCOME TAXES (Details Narratives) (USD $)
3 Months Ended

Nov. 30, 2014

Nov. 30, 2013

Income Tax Disclosure [Abstract]

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PROPERTY AND EQUIPMENT
3 Months Ended

Nov. 30, 2014

Notes to Financial Statements [Abstract]

PROPERTY AND EQUIPMENT
2. PROPERTY AND EQUIPMENT

Depreciation and amortization of property and equipment amounted to $15,837 for the three months ended November 30, 2014, $0 during the three months ended November 30, 2013, and is included in the accompanying consolidated statements of operations in selling, general and administrative expenses.

At November 30, 2014, property and equipment consists of the following:

NOV 2014

Computer equipment $ 553,255

Software and Equipment 39,400

592,655

Accumulated depreciation (410,911 )

Net property and equipment $ 181,744

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The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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PROPERTY AND EQUIPMENT (Details) (USD $)

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Property, Plant and Equipment, Gross $ 592,655us-gaap_PropertyPlantAndEquipmentGross

Accumulated depreciation (410,911)

Net property and equipment 181,744us-gaap_PropertyPlantAndEquipmentNet 211,525us-gaap_PropertyPlantAndEquipmentNet

Equipment [Member]

Property, Plant and Equipment, Gross 39,400

Net property and equipment 39,400

Computer Equipment [Member]

Property, Plant and Equipment, Gross 553,255

Net property and equipment $ 553,255

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ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(Details Narratives) (USD $)
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Nov. 30, 2013

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NOTES PAYABLE (Details) (USD $)

Nov. 30, 2014

Aug. 31, 2014

Years Ending December 31,

2015 $ 1,460,844

2016 1,228,643

2017 528,933

2018

2019

Total 3,218,420us-gaap_DebtInstrumentCarryingAmount

Note discount (65,235) (71,758)

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ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
3 Months Ended

Nov. 30, 2014

Notes to Financial Statements [Abstract]

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization

Greenwood Hall is an emerging education management solutions provider that delivers end-to-end services that support the entire student lifecycle including offerings that increase student enrollment, improve student experience, optimize student success and outcomes, and help schools maximize operating efficiencies. Since 2006, we have developed and customized turnkey solutions that combine strategy, personnel, proven processes and robust technology to help schools effectively and efficiently improve student outcomes, expand into new markets such as online learning, increase revenues, and deliver enhanced student experiences. Our Company currently has 141 employees and has served more than 40 education clients and over 70 degree programs.

Basis of Presentation

On July 23, 2014, Greenwood Hall, Inc. (formerly Divio Holdings, Corp. (“Divio”)) and its wholly owned subsidiary, Merger Sub, completed the Merger Agreement, dated July 22, 2014, by and among Divio, Merger Sub, and PCS Link, Inc. (“PCS Link”). Pursuant to the Merger Agreement, Merger Sub merged with and into PCS Link with PCS Link remaining as the surviving corporation (the “Surviving Corporation”) in the Merger. Upon the consummation of the Merger, the separate existence of Merger Sub ceased, and PCS Link became a wholly owned subsidiary of Divio. In connection with the Merger and at the Effective Time, the holders of all of the issued and outstanding shares of PCS Link Common Stock exchanged all of such shares (other than “dissenting shares” as defined in California Corporations Code Section 1300) for a combined total of 25,250,000 shares of Common Stock, representing approximately 71% of the total outstanding shares on the date of the Merger. In connection with the merger, Divio Holdings, Corp. changed its name to Greenwood Hall, Inc.

The Merger was accounted for as a “reverse merger” with PCS Link as the accounting acquirer and the Company as the legal acquirer. Although, from a legal perspective, the Company acquired PCS Link, from an accounting perspective, the transaction is viewed as a recapitalization of PCS Link accompanied by an issuance of stock by PCS Link for the net assets of Greenwood Hall, Inc. This is because Greenwood Hall, Inc. did not have operations immediately prior to the merger, and following the merger, PCS Link is the operating company. The board of directors of Greenwood Hall, Inc. immediately after the merger consisted of five directors, with four of the five directors nominated by PCS Link. Additionally, PCS Link’s stockholders owned 71% of the outstanding shares of Greenwood Hall, Inc. immediately after completion of the transaction.

The presentation of the consolidated statements of stockholders' deficit reflects the historical stockholders' deficit of PCS Link through July 23, 2014. The effect of the issuance of shares of Divio common stock in connection with the Merger and the inclusion of Divio’s outstanding shares of common stock at the time of the Merger on July 23, 2014 is reflected during the eight months ended August 31, 2014.

Principles of Consolidation

The consolidated financial statements include the accounts of Greenwood Hall, PCS Link, and University Financial Aid Solutions, LLC (“UFAS”), collectively referred to herein as the Company, we, us, our, and Greenwood Hall. All significant intercompany accounts and transactions have been eliminated in consolidation. Through our affiliate UFAS we provided complete financial aid solutions. During 2013, UFAS ceased operations and is presently winding down its affairs. As a result, it is presented in the accompanying consolidated financial statements as discontinued operations.

Going Concern

The consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“US GAAP”), which contemplates the continuation of the Company as a going concern. The Company has an accumulated deficit and a working capital deficit as of November 30, 2014 and has incurred a loss from continuing operations during 2014. These conditions raise substantial doubt about the Company’s ability to continue as a going concern.

The Company has historically funded its activities through cash generated from operations, debt financing, the issuance of equity for cash, and advances from shareholders. During the three months ended November 30, 2014 the Company received a net amount of approximately $807,000 from financing activities.

Management intends to become profitable by continuing to grow its operations and customer base. If the Company is not successful in becoming profitable, it may have to further delay or reduce expenses, or curtail operations. The accompanying consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that could result should the Company not continue as a going concern.

Use of Estimates

The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts and disclosures. Management uses its historical records and knowledge of its business in making these estimates. Accordingly, actual results may differ from these estimates.

Cash and Cash Equivalents

For the purpose of the statement of cash flows, the Company considers cash equivalents to include short-term, highly liquid investments with an original maturity of three months or less.

Research and Development

Costs relating to designing and developing new products are expensed in the period incurred.

Revenue Recognition

The Company’s contracts are typically structured into two categories, i) fixed-fee service contracts that span a period of time, often in excess of one year, and ii) service contracts at agreed-upon rates based on the volume of service provided. Some of the Company’s service contracts are subject to guaranteed minimum amounts of service volume.

The Company recognizes revenue when all of the following have occurred: persuasive evidence of an agreement with the customer exists, services have been rendered, the selling price is fixed or determinable, and collectability of the selling price is reasonably assured. For fixed-fee service contracts, the Company recognizes revenue on a straight-line basis over the period of contract performance. Costs incurred under these service contracts are expensed as incurred.

Deferred Revenue

Deferred revenue primarily consists of prepayments received from customers for which the Company’s revenue recognition criteria have not been met. The deferred revenue will be recognized as revenue once the criteria for revenue recognition have been met.

Accounts Receivable

The Company extends credit to its customers. An allowance for doubtful accounts is maintained for estimated losses resulting from the inability of the Company’s customers to make required payments. Management specifically analyzes the age of customer balances, historical bad debt experience, customer credit-worthiness, and changes in customer payment terms when making estimates of the collectability of the Company’s trade accounts receivable balances. If the Company determines that the financial condition of any of its customers has deteriorated, whether due to customer specific or general economic issues, an increase in the allowance may be made. After all attempts to collect a receivable have failed, the receivable is written off. Based on the information available, management believes the Company’s accounts receivable, net of the allowance for doubtful accounts, are collectable.

Property and Equipment

Property and equipment are stated at cost. Depreciation and amortization are being provided using the straight-line method over the estimated useful lives of the assets. The estimated useful lives used are as follows:

Classification Life

Equipment 5-7 Years

Computer equipment 7 Years

Expenses for repairs and maintenance are charged to expense as incurred, while renewals and betterments are capitalized.

Income Taxes

The Company accounts for income taxes in accordance with ASC 740-10, “Income Taxes” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each year-end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. The provision for income taxes represents the tax payable for the period and the change during the period in deferred tax assets and liabilities.

Earnings (Loss) per Share

Basic earnings (loss) per share is computed using the weighted-average number of common shares outstanding during the period. Diluted earnings (loss) per share are computed using the weighted- average number of common shares and dilutive potential common shares outstanding during the period. During 2013, the Company had no instruments that could potentially dilute the number of common shares outstanding. Warrants to purchase common stock were excluded from the computation of diluted shares during the three months ended November 30, 2014 as their effect is anti-dilutive.

Variable Interest Entities

Generally, an entity is defined as a variable interest entity (“VIE”) under current accounting rules if it has (a) equity that is insufficient to permit the entity to finance its activities without additional subordinated financial support from other parties, or (b) equity investors that cannot make significant decisions about the entity’s operations, or that do not absorb the expected losses or receive the expected returns of the entity. When determining whether an entity that is a business qualifies as a VIE, we also consider whether (i) we participated significantly in the design of the entity, (ii) we provided more than half of the total financial support to the entity, and (iii) substantially all of the activities of the VIE either involve us or are conducted on our behalf. A VIE is consolidated by its primary beneficiary, which is the party that absorbs or receives a majority of the entity’s expected losses or expected residual returns.

University Financial Aid Services, LLC was 60% owned by John Hall and Zan Greenwood, who at the time held a combined 92.5% of our common stock and served as directors of PCS Link. John Hall is the CEO of the Company and Zan Greenwood served as the Company’s Chief Operating Officer through June 2013. The equity owners of UFAS have no equity at risk, Greenwood Hall has funded UFAS’ operations since it was formed in 2010, and we have the ability to exercise control over UFAS through our two shareholders / directors.

Based on our assessment, we have determined that UFAS is a VIE and that we are the primary beneficiary, as defined in current accounting rules. Accordingly, we are required to consolidate the revenues and expenses of UFAS. To date, the Company has not allocated any income or loss of UFAS to noncontrolling interests as the noncontrolling interests never had any equity at risk. As previously discussed, UFAS ceased operations during 2013 and is presently winding down its affairs. The Company does not anticipate having any future involvement with UFAS after it is dissolved.

Marketing and Advertising

Marketing and advertising costs are expensed as incurred. Marketing and advertising amounted to $29,685 and $375,932 for the three months ended November 30, 2014and the three months ended November 30, 2013 respectively, and are included in selling, general and administrative expenses.



Derivative Liabilities

We account for warrants as either equity or liabilities based upon the characteristics and provisions of each instrument. Warrants classified as equity are recorded as additional paid-in capital on our Consolidated Balance Sheet and no further adjustments to their valuation are made. Some of our warrants were determined to be ineligible for equity classification because of provisions that may result in an adjustment to their exercise price. Warrants classified as derivative liabilities and other derivative financial instruments that require separate accounting as assets or liabilities are recorded on our Consolidated Balance Sheet at their fair value on the date of issuance and are revalued on each subsequent balance sheet date until such instruments are exercised or expire, with any changes in the fair value between reporting periods recorded as other income or expense. We estimate the fair value of these liabilities using option pricing models that are based on the individual characteristics of the warrants or instruments on the valuation date, as well as assumptions for expected volatility, expected life and risk-free interest rate.

As part of a debt financing during May 2014, the Company issued warrants to acquire 248,011 shares of Common Stock. These warrants contain a mechanism to increase the number of warrants upon the issuance of certain dilutive equity securities. If during the terms of the warrants, the Company issues additional shares of Common Stock or equivalents, the warrant holders are entitled to additional warrants with the same terms as the original warrants. As a result of these features, the warrants are subject to derivative accounting as prescribed under ASC 815. Accordingly, the fair value of the warrants on the date of issuance was estimated using an option pricing model and recorded on the Company’s Consolidated Balance Sheet as a derivative liability. The fair value of the Warrants is estimated at the end of each reporting period and the change in the fair value of the Warrants is recorded as a non-operating gain or loss as change in value of derivatives in the Company’s Consolidated Statement of Operations. During the three months ended November 30, 2014 and 2013, the Company recognized a change in value of the derivative liability of $0 and $0, respectively.

Fair Value of Financial Instruments

The Company groups financial assets and financial liabilities measured at fair value into three levels of hierarchy in accordance with ASC 820-10, “Fair Value Measurements and Disclosure”. Assets and liabilities recorded at fair value in the accompanying balance sheet are categorized based upon the level of judgment associated with the inputs used to measure their fair value.

Level Input: Input Definition:

Level I Observable quoted prices in active markets for identical assets and liabilities.

Level II Observable quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market.

Level III Model-based techniques that use at least one significant assumption not observable in the market. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset or liability. Valuation techniques include use of option pricing models, discounted cash flow models, and similar techniques.

For certain of our financial instruments, including working capital instruments, the carrying amounts are approximate fair value due to their short-term nature. Our notes payable approximate fair value based on prevailing interest rates.

The following table summarizes fair value measurements at November 30, 2014 for assets and liabilities measured at fair value on a recurring basis.

November 30, 2014

Level 1 Level 2 Level 3

Derivative Liabilities $ - $ - $ 118,363

The assumptions used in valuing warrants issued during the three months ended November 30, 2014 were as follows:

Risk free interest rate 2.12 %

Expected life 6.5 Years

Dividend yield None

Volatility 30 %

The following is a reconciliation of the derivative liability related to these warrants for the three months ended November 30, 2014:

Value at August 31, 2014 $ 118,363

Issuance of instruments -

Change in value -

Net settlements -

Value at November 30, 2014 $ 118,363



The derivative liabilities are estimated using option pricing models that are based on the individual characteristics of the warrants or instruments on the valuation date, as well as assumptions for expected volatility, expected life and risk-free interest rate. Changes in the assumptions used could have a material impact on the resulting fair value. The primary input affecting the value of our derivatives liabilities is the Company’s stock price, term and volatility. Other inputs have a comparatively insignificant effect.

Effect of Recently Issued Accounting Standards

In May 2014, FASB issued ASU 2014-09, Revenue from Contracts with Customers. The standard will eliminate the transaction- and industry-specific revenue recognition guidance under current U.S. GAAP and replace it with a principles-based approach for determining revenue recognition. ASU 2014-09 is effective for annual and interim periods beginning after December 15, 2016. Early adoption is not permitted. The revenue recognition standard is required to be applied retrospectively, including any combination of practical expedients as allowed in the standard. We are evaluating the impact, if any, of the adoption of ASU 2014-09 to our financial statements and related disclosures. The Company has not yet selected a transition method nor has it determined the effect of the standard on its ongoing financial reporting.

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NOTES PAYABLE (Details Narrative) (USD $)
3 Months Ended 8 Months Ended 12 Months Ended

Nov. 30, 2014

Aug. 31, 2014

Aug. 31, 2013

Aug. 31, 2014

Mar. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Oct. 31, 2010

Sep. 30, 2014

Exercise price $ 1.30 $ 1.30

Amortization of Debt Discount (Premium) $ 6,523

Warrants value 78,281 78,281

Warrants due to dilutive issuances 375,000

Debt Instrument, Unamortized Discount 65,235 71,758 71,758

Interest expense. 298,417us-gaap_InterestExpenseDebt

Line of credit amount 300,000us-gaap_LineOfCreditAssumed1

Line of credit 1,500,000

Unsecured Promissory Note [Member]

Debt Instrument, Fee Amount 1,350,000

Exercise price $ 1.30

Credit Agreement [Member]

Debt Instrument, Fee Amount 876,250

Interest rate 5.75%

Warrants value 248,011 248,011

Line of credit amount 1,757,576

California United Bank [Member] | Credit Agreement [Member]

Debt Instrument, Fee Amount 456,000

TCA Global Credit Master Fund, LP [Member] | Revolving Credit Facility [Member] | Credit Agreement [Member]

Debt Instrument, Face Amount 1,500,000

Debt Instrument Increase Additional Borrowings 1,850,000

TCA Global Credit Master Fund, LP [Member] | Revolving Credit Facility [Member] | Credit Agreement [Member] | Maximum [Member]

Debt Instrument Increase Additional Borrowings 7,000,000

TCA Global Credit Master Fund, LP [Member] | Revolving Credit Facility [Member] | Second Amendment [Member] | Credit Agreement [Member]

Debt Instrument, Interest Rate, Stated Percentage 15.00% 15.00% 15.00%

Debt Instrument, Outstanding Amount 2,210,798 2,210,798 2,210,798

Debt Instrument, Fee Amount 330,000 330,000 330,000

Interest rate 2543100.00%

Debt Instrument, Increase, Accrued Interest 25,431

Amortization of Debt Discount (Premium) 330,000

Debt Instrument, Unamortized Discount 298,417 298,417 298,417

Debt Instrument, Frequency of Periodic Payment monthly

Debt Instrument, Date of First Required Payment Mar. 31, 2014

Debt Instrument Maturity Period October2014

Promissory Note Two [Member] | California United Bank [Member]

Debt Instrument, Face Amount 1,250,000 1,250,000 1,250,000 1,250,000

Debt Instrument, Interest Rate, Stated Percentage 7.25% 7.25% 7.25%

Debt Instrument, Maturity Date Mar. 05, 2014

Debt Instrument, Outstanding Amount 2,000,000

Amortization of Debt Discount (Premium) 6,523

Debt Instrument, Unamortized Discount 71,758 71,758

Promissory Note [Member] | Colgan Financial Group, Inc [Member] | Loan and Security Agreement [Member]

Debt Instrument, Face Amount 600,000

Debt Instrument, Interest Rate, Stated Percentage 2.50%

Debt Instrument, Unamortized Discount 298,417

Promissory Note One [Member] | California United Bank [Member]

Debt Instrument, Face Amount $ 500,000

Debt Instrument, Interest Rate, Stated Percentage 5.75%

Unsecured Promissory Note [Member]

Interest rate 10.00%

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SUBSEQUENT EVENTS (Details Narratives) (USD $)
3 Months Ended

Nov. 30, 2014

Subsequent Events [Abstract]

Gross proceeds $ 500,000

Note bears interest 12.00%us-gaap_RelatedPartyTransactionRate

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CONSOLIDATED BALANCE SHEETS (USD $)

Nov. 30, 2014

Aug. 31, 2014

Current Assets

Cash and cash equivalents $ 44,799us-gaap_CashEquivalentsAtCarryingValue $ 367,286us-gaap_CashEquivalentsAtCarryingValue

Accounts receivable, net 599,261us-gaap_AccountsReceivableNetCurrent 1,039,065us-gaap_AccountsReceivableNetCurrent

Prepaid expenses and other current assets 100,878 305,691

Current assets to be disposed of 36,860us-gaap_HedgingAssetsCurrent 36,860us-gaap_HedgingAssetsCurrent

Total Current Assets 781,798us-gaap_AssetsCurrent 1,748,902us-gaap_AssetsCurrent

Property and Equipment, net 181,744us-gaap_PropertyPlantAndEquipmentNet 211,525us-gaap_PropertyPlantAndEquipmentNet

Other Assets

Deposits and other assets 65,812us-gaap_DepositsAssetsCurrent 57,659us-gaap_DepositsAssetsCurrent

Total Other Assets 65,812us-gaap_OtherAssets 57,659us-gaap_OtherAssets

Total Assets 1,029,354us-gaap_Assets 2,018,086us-gaap_Assets

Current Liabilities

Accounts payable 628,646us-gaap_AccountsPayableCurrent 835,423us-gaap_AccountsPayableCurrent

Accrued expenses 304,541us-gaap_AccruedLiabilitiesCurrent 284,362us-gaap_AccruedLiabilitiesCurrent

Accrued payroll and related expenses 427,933 411,280

Deferred revenue 108,603us-gaap_DeferredRevenueCurrent 1,102,500us-gaap_DeferredRevenueCurrent

Accrued interest 20,923us-gaap_InterestPayableCurrent 35,773us-gaap_InterestPayableCurrent

Due to shareholders / officer 112,586 155,476

Notes payable, net of discount of $65,235 and $71,758, respectively 1,395,609us-gaap_NotesPayableCurrent 2,053,134us-gaap_NotesPayableCurrent

Line of credit 1,500,000us-gaap_LineOfCredit 1,500,000us-gaap_LineOfCredit

Derivative liability 118,363us-gaap_DerivativeLiabilitiesCurrent 118,363us-gaap_DerivativeLiabilitiesCurrent

Current liabilities to be disposed of 335,857us-gaap_HedgingLiabilitiesCurrent 335,857us-gaap_HedgingLiabilitiesCurrent

Total Current Liabilities 4,953,061us-gaap_LiabilitiesCurrent 6,832,168us-gaap_LiabilitiesCurrent

Notes payable, non-current 1,757,576us-gaap_NotesPayable 1,297,988us-gaap_NotesPayable

TOTAL LIABILITIES 6,710,637us-gaap_Liabilities 8,130,156us-gaap_Liabilities

Commitments and Contingencies

Stockholders' Equity (Deficit)

Common stock, $0.001 par value; 75,000,000 shares authorized, 39,536,450 and 38,536,450 shares issued and outstanding, respectively 39,536us-gaap_CommonStockValue 38,536us-gaap_CommonStockValue

Additional paid-in-capital 4,148,711us-gaap_AdditionalPaidInCapital 3,149,711us-gaap_AdditionalPaidInCapital

Accumulated deficit (9,869,530) (9,300,317)

Total Greenwood Hall Inc. Stockholders' Equity (Deficit) (5,681,283) (6,112,070)

Non-controlling interest

TOTAL STOCKHOLDERS' EQUITY (DEFICIT) (5,681,283)us-gaap_StockholdersEquity (6,112,070)us-gaap_StockholdersEquity

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) $ 1,029,354 $ 2,018,086

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Disclosure - CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT (USD $)

Common Stock [Member]

Additional Paid-in Capital [Member]

Retained Earnings [Member]

Total Greenwood Hall, Inc Stockholders' Equity (Deficit)

Noncontrolling Interest [Member]

Total

Balance at Dec. 31, 2011 $ 25,052 $ (20,552) $ (3,471,399) $ (3,466,899) $ (3,466,899)us-gaap_StockholdersEquity

Balance (In Shares) at Dec. 31, 2011 25,051,591

Net Income (Loss) 618,883 618,883 618,883us-gaap_ProfitLoss

Balance at Dec. 31, 2012 25,052 (20,552) (2,852,516) (2,848,016) (2,848,016)us-gaap_StockholdersEquity

Balance (In Shares) at Dec. 31, 2012 25,051,591

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Balance at Dec. 31, 2013 25,052 (20,552) (5,773,766) (5,769,266) (5,769,266)us-gaap_StockholdersEquity

Balance (In Shares) at Dec. 31, 2013 25,051,591

Recapitalization of Greenwood Hall, Inc.,Amount 10,250 (44,834) (34,584) (34,584)us-gaap_RecapitalizationCosts

Recapitalization of Greenwood Hall, Inc.,Shares 10,250,000

Issuance of units (1 share and 1 warrant) for cash, net of fees,Amount 1,650 1,643,961 1,645,611 1,645,611

Issuance of units (1 share and 1 warrant) for cash, net of fees,Shares 1,650,000

Conversion of debt into units (1 share and 1 warrant) ,Amount 1,386 1,385,064 1,386,450 1,386,450

Conversion of debt into units (1 share and 1 warrant),Shares 1,386,450

Issuance of stock with debt,Amount 198 186,072 186,270 186,270

Issuance of stock with debt,Shares 198,409

Issuance of warrants with debt,Amount 78,281 78,281 78,281elrn_IssuanceOfWarrantsWithDebtamount

Reclassification of warrants to liabilities,Amount (78,281) (78,281) (78,281)

Net Income (Loss) (3,526,551) (3,526,551) (3,526,551)us-gaap_ProfitLoss

Balance at Aug. 31, 2014 38,536 3,149,711 (9,300,317) (6,112,070) (6,112,070)us-gaap_StockholdersEquity

Balance (In Shares) at Aug. 31, 2014 38,536,450

Issuance of units (1 share and 1 warrant) for cash, net of fees,Amount 1,000 999,000 1,000,000 1,000,000

Issuance of units (1 share and 1 warrant) for cash, net of fees,Shares 1,000,000

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Balance at Nov. 30, 2014 $ 39,536 $ 4,148,711 $ (9,869,530) $ (5,681,283) $ (5,681,283)us-gaap_StockholdersEquity

Balance (In Shares) at Nov. 30, 2014 39,536,450

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STOCKHOLDERS' EQUITY (Details Narratives) (USD $)

Nov. 30, 2014

Aug. 31, 2014

Common Stock, Shares Authorized 75,000,000us-gaap_CommonStockSharesAuthorized 75,000,000us-gaap_CommonStockSharesAuthorized

Common Stock, Par or Stated Value Per Share $ 0.001 $ 0.001

Exercise price $ 1.30

September 2014

Share repurchase obligation $ 1,000,000

Total debt 1,386,450

Accrued interest 27,333

Exercise price $ 1.0

Total proceeds 1,000,000

Common Stock

Common Stock, Shares Authorized 937,500,000

Common Stock, Par or Stated Value Per Share $ 0.0001

Share repurchase obligation 3,036,450

Accrued interest $ 1,645,611

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STOCKHOLDERS’ EQUITY (Tables)
3 Months Ended

Nov. 30, 2014

Equity [Abstract]

Summary of warrants outstanding
The following is a summary of warrants outstanding at November 30, 2014:

Exercise Price Number of Warrants Expiration Date

$ 1.00 375,000 May 2021

$ 1.30 3,036,450 July 2016

$ 1.30 1,000,000 September 2016

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SUBSEQUENT EVENT
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Nov. 30, 2014

Notes to Financial Statements [Abstract]

SUBSEQUENT EVENT
10. SUBSEQUENT EVENTS

In December 2014, the Company entered into a Loan Agreement with Colgan Financial Group, Inc. (“ Colgan ”) pursuant to which the Company issued a promissory note of $500,000. The note bears interest at 12% per year, the interest of which is payable monthly. This is a 3 year note and is secured by substantially all assets of the Company. This note is subordinate to the notes held by Opus Bank and California United Bank.

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ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
3 Months Ended

Nov. 30, 2014

Notes to Financial Statements [Abstract]

Organization
Organization

Greenwood Hall is an emerging education management solutions provider that delivers end-to-end services that support the entire student lifecycle including offerings that increase student enrollment, improve student experience, optimize student success and outcomes, and help schools maximize operating efficiencies. Since 2006, we have developed and customized turnkey solutions that combine strategy, personnel, proven processes and robust technology to help schools effectively and efficiently improve student outcomes, expand into new markets such as online learning, increase revenues, and deliver enhanced student experiences. Our Company currently has 141 employees and has served more than 40 education clients and over 70 degree programs.

Basis of Presentation
Basis of Presentation

On July 23, 2014, Greenwood Hall, Inc. (formerly Divio Holdings, Corp. (“Divio”)) and its wholly owned subsidiary, Merger Sub, completed the Merger Agreement, dated July 22, 2014, by and among Divio, Merger Sub, and PCS Link, Inc. (“PCS Link”). Pursuant to the Merger Agreement, Merger Sub merged with and into PCS Link with PCS Link remaining as the surviving corporation (the “Surviving Corporation”) in the Merger. Upon the consummation of the Merger, the separate existence of Merger Sub ceased, and PCS Link became a wholly owned subsidiary of Divio. In connection with the Merger and at the Effective Time, the holders of all of the issued and outstanding shares of PCS Link Common Stock exchanged all of such shares (other than “dissenting shares” as defined in California Corporations Code Section 1300) for a combined total of 25,250,000 shares of Common Stock, representing approximately 71% of the total outstanding shares on the date of the Merger. In connection with the merger, Divio Holdings, Corp. changed its name to Greenwood Hall, Inc.

The Merger was accounted for as a “reverse merger” with PCS Link as the accounting acquirer and the Company as the legal acquirer. Although, from a legal perspective, the Company acquired PCS Link, from an accounting perspective, the transaction is viewed as a recapitalization of PCS Link accompanied by an issuance of stock by PCS Link for the net assets of Greenwood Hall, Inc. This is because Greenwood Hall, Inc. did not have operations immediately prior to the merger, and following the merger, PCS Link is the operating company. The board of directors of Greenwood Hall, Inc. immediately after the merger consisted of five directors, with four of the five directors nominated by PCS Link. Additionally, PCS Link’s stockholders owned 71% of the outstanding shares of Greenwood Hall, Inc. immediately after completion of the transaction.

The presentation of the consolidated statements of stockholders' deficit reflects the historical stockholders' deficit of PCS Link through July 23, 2014. The effect of the issuance of shares of Divio common stock in connection with the Merger and the inclusion of Divio’s outstanding shares of common stock at the time of the Merger on July 23, 2014 is reflected during the eight months ended August 31, 2014.

Principles of Consolidation
Principles of Consolidation

The consolidated financial statements include the accounts of Greenwood Hall, PCS Link, and University Financial Aid Solutions, LLC (“UFAS”), collectively referred to herein as the Company, we, us, our, and Greenwood Hall. All significant intercompany accounts and transactions have been eliminated in consolidation. Through our affiliate UFAS we provided complete financial aid solutions. During 2013, UFAS ceased operations and is presently winding down its affairs. As a result, it is presented in the accompanying consolidated financial statements as discontinued operations.

Going Concern
Going Concern

The consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“US GAAP”), which contemplates the continuation of the Company as a going concern. The Company has an accumulated deficit and a working capital deficit as of November 30, 2014 and has incurred a loss from continuing operations during 2014. These conditions raise substantial doubt about the Company’s ability to continue as a going concern.

The Company has historically funded its activities through cash generated from operations, debt financing, the issuance of equity for cash, and advances from shareholders. During the three months ended November 30, 2014 the Company received a net amount of approximately $807,000 from financing activities.

Management intends to become profitable by continuing to grow its operations and customer base. If the Company is not successful in becoming profitable, it may have to further delay or reduce expenses, or curtail operations. The accompanying consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that could result should the Company not continue as a going concern.

Use of Estimates
Use of Estimates

The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts and disclosures. Management uses its historical records and knowledge of its business in making these estimates. Accordingly, actual results may differ from these estimates.

Cash and Cash Equivalents
Cash and Cash Equivalents

For the purpose of the statement of cash flows, the Company considers cash equivalents to include short-term, highly liquid investments with an original maturity of three months or less.

Research and Development
Research and Development

Costs relating to designing and developing new products are expensed in the period incurred.

Revenue Recognition
Revenue Recognition

The Company’s contracts are typically structured into two categories, i) fixed-fee service contracts that span a period of time, often in excess of one year, and ii) service contracts at agreed-upon rates based on the volume of service provided. Some of the Company’s service contracts are subject to guaranteed minimum amounts of service volume.

The Company recognizes revenue when all of the following have occurred: persuasive evidence of an agreement with the customer exists, services have been rendered, the selling price is fixed or determinable, and collectability of the selling price is reasonably assured. For fixed-fee service contracts, the Company recognizes revenue on a straight-line basis over the period of contract performance. Costs incurred under these service contracts are expensed as incurred.

Deferred Revenue
Deferred Revenue

Deferred revenue primarily consists of prepayments received from customers for which the Company’s revenue recognition criteria have not been met. The deferred revenue will be recognized as revenue once the criteria for revenue recognition have been met.

Accounts Receivable
Accounts Receivable

The Company extends credit to its customers. An allowance for doubtful accounts is maintained for estimated losses resulting from the inability of the Company’s customers to make required payments. Management specifically analyzes the age of customer balances, historical bad debt experience, customer credit-worthiness, and changes in customer payment terms when making estimates of the collectability of the Company’s trade accounts receivable balances. If the Company determines that the financial condition of any of its customers has deteriorated, whether due to customer specific or general economic issues, an increase in the allowance may be made. After all attempts to collect a receivable have failed, the receivable is written off. Based on the information available, management believes the Company’s accounts receivable, net of the allowance for doubtful accounts, are collectable.

Property and Equipment
Property and Equipment

Property and equipment are stated at cost. Depreciation and amortization are being provided using the straight-line method over the estimated useful lives of the assets. The estimated useful lives used are as follows:

Classification Life

Equipment 5-7 Years

Computer equipment 7 Years

Expenses for repairs and maintenance are charged to expense as incurred, while renewals and betterments are capitalized.

Income Taxes
Income Taxes

The Company accounts for income taxes in accordance with ASC 740-10, “Income Taxes” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each year-end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. The provision for income taxes represents the tax payable for the period and the change during the period in deferred tax assets and liabilities.

Earnings (Loss) per Share
Earnings (Loss) per Share

Basic earnings (loss) per share is computed using the weighted-average number of common shares outstanding during the period. Diluted earnings (loss) per share are computed using the weighted- average number of common shares and dilutive potential common shares outstanding during the period. During 2013, the Company had no instruments that could potentially dilute the number of common shares outstanding. Warrants to purchase common stock were excluded from the computation of diluted shares during the three months ended November 30, 2014 as their effect is anti-dilutive.

Variable Interest Entities
Variable Interest Entities

Generally, an entity is defined as a variable interest entity (“VIE”) under current accounting rules if it has (a) equity that is insufficient to permit the entity to finance its activities without additional subordinated financial support from other parties, or (b) equity investors that cannot make significant decisions about the entity’s operations, or that do not absorb the expected losses or receive the expected returns of the entity. When determining whether an entity that is a business qualifies as a VIE, we also consider whether (i) we participated significantly in the design of the entity, (ii) we provided more than half of the total financial support to the entity, and (iii) substantially all of the activities of the VIE either involve us or are conducted on our behalf. A VIE is consolidated by its primary beneficiary, which is the party that absorbs or receives a majority of the entity’s expected losses or expected residual returns.

University Financial Aid Services, LLC was 60% owned by John Hall and Zan Greenwood, who at the time held a combined 92.5% of our common stock and served as directors of PCS Link. John Hall is the CEO of the Company and Zan Greenwood served as the Company’s Chief Operating Officer through June 2013. The equity owners of UFAS have no equity at risk, Greenwood Hall has funded UFAS’ operations since it was formed in 2010, and we have the ability to exercise control over UFAS through our two shareholders / directors.

Based on our assessment, we have determined that UFAS is a VIE and that we are the primary beneficiary, as defined in current accounting rules. Accordingly, we are required to consolidate the revenues and expenses of UFAS. To date, the Company has not allocated any income or loss of UFAS to noncontrolling interests as the noncontrolling interests never had any equity at risk. As previously discussed, UFAS ceased operations during 2013 and is presently winding down its affairs. The Company does not anticipate having any future involvement with UFAS after it is dissolved.

Marketing and Advertising
Marketing and Advertising

Marketing and advertising costs are expensed as incurred. Marketing and advertising amounted to $29,685 and $375,932 for the three months ended November 30, 2014and the three months ended November 30, 2013 respectively, and are included in selling, general and administrative expenses.

Derivative Liabilities
Derivative Liabilities

We account for warrants as either equity or liabilities based upon the characteristics and provisions of each instrument. Warrants classified as equity are recorded as additional paid-in capital on our Consolidated Balance Sheet and no further adjustments to their valuation are made. Some of our warrants were determined to be ineligible for equity classification because of provisions that may result in an adjustment to their exercise price. Warrants classified as derivative liabilities and other derivative financial instruments that require separate accounting as assets or liabilities are recorded on our Consolidated Balance Sheet at their fair value on the date of issuance and are revalued on each subsequent balance sheet date until such instruments are exercised or expire, with any changes in the fair value between reporting periods recorded as other income or expense. We estimate the fair value of these liabilities using option pricing models that are based on the individual characteristics of the warrants or instruments on the valuation date, as well as assumptions for expected volatility, expected life and risk-free interest rate.

As part of a debt financing during May 2014, the Company issued warrants to acquire 248,011 shares of Common Stock. These warrants contain a mechanism to increase the number of warrants upon the issuance of certain dilutive equity securities. If during the terms of the warrants, the Company issues additional shares of Common Stock or equivalents, the warrant holders are entitled to additional warrants with the same terms as the original warrants. As a result of these features, the warrants are subject to derivative accounting as prescribed under ASC 815. Accordingly, the fair value of the warrants on the date of issuance was estimated using an option pricing model and recorded on the Company’s Consolidated Balance Sheet as a derivative liability. The fair value of the Warrants is estimated at the end of each reporting period and the change in the fair value of the Warrants is recorded as a non-operating gain or loss as change in value of derivatives in the Company’s Consolidated Statement of Operations. During the three months ended November 30, 2014 and 2013, the Company recognized a change in value of the derivative liability of $0 and $0, respectively.

Fair Value of Financial Instruments
Fair Value of Financial Instruments

The Company groups financial assets and financial liabilities measured at fair value into three levels of hierarchy in accordance with ASC 820-10, “Fair Value Measurements and Disclosure”. Assets and liabilities recorded at fair value in the accompanying balance sheet are categorized based upon the level of judgment associated with the inputs used to measure their fair value.

Level Input: Input Definition:

Level I Observable quoted prices in active markets for identical assets and liabilities.

Level II Observable quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market.

Level III Model-based techniques that use at least one significant assumption not observable in the market. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset or liability. Valuation techniques include use of option pricing models, discounted cash flow models, and similar techniques.

For certain of our financial instruments, including working capital instruments, the carrying amounts are approximate fair value due to their short-term nature. Our notes payable approximate fair value based on prevailing interest rates.

The following table summarizes fair value measurements at November 30, 2014 for assets and liabilities measured at fair value on a recurring basis.

November 30, 2014

Level 1 Level 2 Level 3

Derivative Liabilities $ - $ - $ 118,363

The assumptions used in valuing warrants issued during the three months ended November 30, 2014 were as follows:

Risk free interest rate 2.12 %

Expected life 6.5 Years

Dividend yield None

Volatility 30 %

The following is a reconciliation of the derivative liability related to these warrants for the three months ended November 30, 2014:

Value at August 31, 2014 $ 118,363

Issuance of instruments -

Change in value -

Net settlements -

Value at November 30, 2014 $ 118,363



The derivative liabilities are estimated using option pricing models that are based on the individual characteristics of the warrants or instruments on the valuation date, as well as assumptions for expected volatility, expected life and risk-free interest rate. Changes in the assumptions used could have a material impact on the resulting fair value. The primary input affecting the value of our derivatives liabilities is the Company’s stock price, term and volatility. Other inputs have a comparatively insignificant effect.

Effect of Recently Issued Accounting Standards
Effect of Recently Issued Accounting Standards

In May 2014, FASB issued ASU 2014-09, Revenue from Contracts with Customers. The standard will eliminate the transaction- and industry-specific revenue recognition guidance under current U.S. GAAP and replace it with a principles-based approach for determining revenue recognition. ASU 2014-09 is effective for annual and interim periods beginning after December 15, 2016. Early adoption is not permitted. The revenue recognition standard is required to be applied retrospectively, including any combination of practical expedients as allowed in the standard. We are evaluating the impact, if any, of the adoption of ASU 2014-09 to our financial statements and related disclosures. The Company has not yet selected a transition method nor has it determined the effect of the standard on its ongoing financial reporting.

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CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)
3 Months Ended

Nov. 30, 2014

Nov. 30, 2013

Income Statement [Abstract]

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Weighted average common shares - basic and diluted (in shares) 39,536,450 25,051,591

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STOCKHOLDERS’ EQUITY
3 Months Ended

Nov. 30, 2014

Equity [Abstract]

STOCKHOLDERS’ EQUITY
5. STOCKHOLDERS’ EQUITY

The Company is authorized to issue one class of stock, which represents 937,500,000 shares of common stock, par value $0.0001.

Pursuant to an agreement between the Company and MarkeTouch, the Company is repurchasing the shares held by MarkeTouch. As of November 30, 2013, the Company owed $27,333 relating to this share repurchase obligation, which is recorded in accrued expenses. The shares of MarkeTouch are still considered issued and outstanding as of November 30, 2013 and were cancelled during the eight months ended August 31, 2014 upon payment in full of the share repurchase obligation.

In July 2014, the Company sold 3,036,450 units, comprised of one share of common stock and one warrant to purchase common stock, at a price of $1.00 per unit. As a result, the Company raised $1,645,611 net of fees and converted $1,386,450 of debt and accrued interest. The warrants have an exercise price of $1.30 per share and expire 24 months from the date of closing of the Merger.

In September 2014, the Company sold 1,000,000 units, comprised of one share of common stock and one warrant to purchase common stock, at a price of $1.00 per unit, for total proceeds of $1,000,000.

The following is a summary of warrants outstanding at November 30, 2014:

Exercise Price Number of Warrants Expiration Date

$ 1.00 375,000 May 2021

$ 1.30 3,036,450 July 2016

$ 1.30 1,000,000 September 2016

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RELATED PARTY TRANSACTIONS
3 Months Ended

Nov. 30, 2014

Notes to Financial Statements [Abstract]

RELATED PARTY TRANSACTIONS
4. RELATED PARTY TRANSACTIONS

One of the Company’s customers, MarkeTouch Media, Inc. (“MarkeTouch”), held a 7.5% interest in our common stock during 2013. Pursuant to an agreement between the Company and MarkeTouch, the Company is repurchasing the shares held by MarkeTouch. As of November 30, 2014 and 2013, the Company owed $0 and $27,333, respectively, relating to this share repurchase obligation, which is recorded in accrued expenses.

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COMMITMENTS AND CONTINGENCIES (Tables)
3 Months Ended

Nov. 30, 2014

Commitments and Contingencies Disclosure [Abstract]

Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]
The Company leases its operating facilities under non-cancelable operating leases that expire through 2024. Total rent expense for the three months ended November 30, 2014 and 2013 $80,068 and $123,445 respectively. The Company is responsible for certain operating expenses in connection with these leases. The following is a schedule, by year, of future minimum lease payments required under non-cancelable operating leases as of August 31, 2014:

Years Ending
August 31,

2015 (remainder of) $ 239,656

2016 336,356

2017 348,530

2018 358,015

2019 368,700

Thereafter 1,971,200

$ 3,622,457



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ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
3 Months Ended

Nov. 30, 2014

Notes to Financial Statements [Abstract]

Property and Equipment
Property and equipment are stated at cost. Depreciation and amortization are being provided using the straight-line method over the estimated useful lives of the assets. The estimated useful lives used are as follows:

Classification Life

Equipment 5-7 Years

Computer equipment 7 Years

summarizes fair value measurements
The following table summarizes fair value measurements at November 30, 2014 for assets and liabilities measured at fair value on a recurring basis.

November 30, 2014

Level 1 Level 2 Level 3

Derivative Liabilities $ - $ - $ 118,363

Warrants
The assumptions used in valuing warrants issued during the three months ended November 30, 2014 were as follows:

Risk free interest rate 2.12 %

Expected life 6.5 Years

Dividend yield None

Volatility 30 %

Derivative liability
The following is a reconciliation of the derivative liability related to these warrants for the three months ended November 30, 2014:

Value at August 31, 2014 $ 118,363

Issuance of instruments -

Change in value -

Net settlements -

Value at November 30, 2014 $ 118,363



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COMMITMENTS AND CONTINGENCIES
3 Months Ended

Nov. 30, 2014

Notes to Financial Statements [Abstract]

COMMITMENTS AND CONTINGENCIES
8. COMMITMENTS AND CONTINGENCIES

Lease Commitments

The Company leases its operating facilities under non-cancelable operating leases that expire through 2024. Total rent expense for the three months ended November 30, 2014 and 2013 $80,068 and $123,445 respectively. The Company is responsible for certain operating expenses in connection with these leases. The following is a schedule, by year, of future minimum lease payments required under non-cancelable operating leases as of August 31, 2014:

Years Ending
August 31,

2015 (remainder of) $ 239,656

2016 336,356

2017 348,530

2018 358,015

2019 368,700

Thereafter 1,971,200

$ 3,622,457



Employment Agreements

At November 30, 2014, the Company maintained an employment agreement with an officer, the terms of which may require the payment of severance benefits upon termination.

Legal Matters

The Company is involved from time to time in various legal proceedings in the normal conduct of its business.

The Company is the subject of pending litigation, which could cause it to incur significant costs in defending such litigation or in resulting actions or judgments. The Robin Hood Foundation (“ Robin Hood ”) filed suit against Patriot Communications, LLC (“ Patriot ”), a client of the Company, in the Superior Court of the State of California for the County of Los Angeles (Central District) for breach of contract and failure to perform, including among other things an intentional tort claim, in the amount of not less than $5,000,000. On May 6, 2014, Patriot filed a cross-complaint naming PCS Link as a cross-defendant. Patriot denies the allegations set forth by Robin Hood. On August 22, 2014, Robin Hood filed a First Amended Complaint, naming the Company and John Hall, in his individual capacity, as defendants. The First Amended Complaint asserts claims against the Company and Hall for fraud, fraudulent concealment, negligent misrepresentation, negligence and violation of Business & Professions Code section 17200. The First Amended Complaint also alleges a cause of action for breach of contract solely against the Company. An adverse judgment against the Company could be detrimental to the Company’s financial standing. Additionally, in the event that Patriot is held liable, Patriot alleges that PCS Link is responsible to indemnify and/or contribute to the satisfaction of any damages because PCS Link acted as a sub-contractor on behalf of Patriot with regard to the filed incident. We believe that we have strong defenses and we are vigorously defending against this lawsuit, but the potential range of loss related to this matter cannot be determined, as the pleadings are still not resolved, and will not be until May 2015, at the earliest. The outcome of this matter is inherently uncertain and could have a materially adverse effect on our business, financial condition and results of operations if decided unfavorably against the Company and John Hall.

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CONCENTRATIONS
3 Months Ended

Nov. 30, 2014

Risks and Uncertainties [Abstract]

CONCENTRATIONS
6. CONCENTRATIONS

Concentration of Credit Risk

The Company maintains its cash and cash equivalents at a financial institution which may, at times, exceed federally insured limits. Historically, the Company has not experienced any losses in such accounts.

Major Customers

For the three months ended November 30, 2014 and 2013 1 and 3 customers represented 57% and 48% of net revenues, respectively. For the three months ended November 30, 2014 and 2013 3 and2 customers represented 67% and 52% of accounts receivable, respectively.

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INCOME TAXES
3 Months Ended

Nov. 30, 2014

Notes to Financial Statements [Abstract]

INCOME TAXES
7. INCOME TAXES

The difference between income tax expense attributable to continuing operations and the amount of income tax expense that would result from applying domestic federal statutory rates to pre-tax income (loss) is mainly related to an increase in the valuation allowance, partially offset by state income taxes. Valuation allowances are established, when necessary, to reduce deferred income tax assets to the amount expected to be realized. Deferred income tax assets are mainly related to net operating loss carryforwards. Management has chosen to take a 100% valuation allowance against the deferred income tax asset until such time as management believes that its projections of future profits make the realization of the deferred income tax assets more likely than not. Significant judgment is required in the evaluation of deferred income tax benefits and differences in future results from management’s estimates could result in material differences.

A majority of the Company’s deferred tax asset is comprised of net operating loss carryforwards, offset by a 100% valuation allowance at November 30, 2014 and August 31, 2014.

As of November 30, 2014, the Company is in process of determining the amount of Federal and State net operating loss carry forwards (“ NOL ”) available to offset future taxable income. The Company’s NOLs will begin expiring in 2032. These NOLs may be used to offset future taxable income, to the extent the Company generates any taxable income, and thereby reduce or eliminate future federal income taxes otherwise payable. Section 382 of the Internal Revenue Code imposes limitations on a corporation’s ability to utilize NOLs if it experiences an ownership change as defined in Section 382. In general terms, an ownership change may result from transactions increasing the ownership of certain stockholders in the stock of a corporation by more than 50% over a three-year period. In the event that an ownership change has occurred, or were to occur, utilization of the Company’s NOLs would be subject to an annual limitation under Section 382. Any unused annual limitation may be carried over to later years. The Company could experience an ownership change under Section 382 as a result of events in the past in combination with events in the future. If so, the use of the Company’s NOLs, or a portion thereof, against future taxable income may be subject to an annual limitation under Section 382, which may result in expiration of a portion of the NOLs before utilization.

Due to the existence of the valuation allowance, future changes in the Company’s unrecognized tax benefits will not impact its effective tax rate. Any carryforwards that expire prior to utilization as a result of such limitations will be removed, if applicable, from deferred tax assets with a corresponding reduction of the valuation allowance.

The Company has adopted guidance issued by the FASB that clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold of more likely than not and a measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. In making this assessment, a company must determine whether it is more likely than not that a tax position will be sustained upon examination, based solely on the technical merits of the position and must assume that the tax position will be examined by taxing authorities. The Company’s policy is to include interest and penalties related to unrecognized tax benefits in income tax expense. Interest and penalties totaled $0 for the three months ended November 30, 2014 and 2013. The Company files income tax returns with the Internal Revenue Service (“ IRS ”) and several states. The Company is no longer subject to examination by federal and state taxing authorities for tax years through 2009 and 2008, respectively. The Company’s net operating loss carryforwards are subject to examination until they are fully utilized and such tax years are closed.

The difference between income tax expense attributable to continuing operations and the amount of income tax expense that would result from applying domestic federal statutory rates to pre-tax income (loss) is mainly related to an increase in the valuation allowance, partially offset by state income taxes. Valuation allowances are established, when necessary, to reduce deferred income tax assets to the amount expected to be realized. Deferred income tax assets are mainly related to net operating loss carryforwards. Management has chosen to take a 100% valuation allowance against the deferred income tax asset until such time as management believes that its projections of future profits make the realization of the deferred income tax assets more likely than not. Significant judgment is required in the evaluation of deferred income tax benefits and differences in future results from management’s estimates could result in material differences.

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DISCONTINUED OPERATIONS
3 Months Ended

Nov. 30, 2014

Discontinued Operations and Disposal Groups [Abstract]

DISCONTINUED OPERATIONS
9. DISCONTINUED OPERATIONS

During 2013, we ceased operations in our affiliated company, UFAS. The operations of UFAS are now presented as discontinued operations in the accompanying consolidated financial statements. UFAS was inactive during the three months ended November 30, 2014 and 2013.

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STOCKHOLDERS’ EQUITY (Details) (USD $)

May 31, 2021

Sep. 30, 2016

Jul. 31, 2016

Equity [Abstract]

Warrants Outstanding Exercise Price 1 $ 1.00 $ 1.30 $ 1.3

Number of Warrants Outstanding 1 375,000 1,000,000 3,036,450

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NOTES PAYABLE (Tables)
3 Months Ended

Nov. 30, 2014

Notes to Financial Statements [Abstract]

Schedule of future minimum principal payments required under notes payable
The Company also finances the purchases of small equipment. The amount of such notes is not significant at November 30, 2014. The following is a schedule, by year, of future minimum principal payments required under notes payable as of November 30, 2014:

Years Ending
August 31,

2015 (remainder of) $ 1,460,844

2016 1,228,643

2017 528,933

2018 -

2019 -

Total 3,218,420

Note discount (65,235 )

$ 3,153,185

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ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) (Warrant [Member])
3 Months Ended

Nov. 30, 2014

Warrant [Member]

Fair Value Assumptions, Expected Dividend 0.00%

Fair Value Assumptions, Expected Volatility 30.00%

Fair Value Assumptions, Risk-free interest rate 2.12%

Fair Value Assumptions, Expected Life 6 years 6 months

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CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)
3 Months Ended

Nov. 30, 2014

Nov. 30, 2013

CASH FLOWS FROM OPERATING ACTIVITIES:

Net income (loss) $ (569,213)us-gaap_ProfitLoss $ (1,625,864)us-gaap_ProfitLoss

Net (income) loss from discontinued operations

Net income (loss) from continuing operations (569,213) (1,625,864)

Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities of continuing operations:

Depreciation and amortization 15,840

Amortization of note discount 6,523

Changes in operating assets and liabilities:

Accounts receivable 439,804 389,555

Prepaid expenses and other current assets 196,660 75,806

Accounts payable (204,546) 486,546

Accrued expenses 20,177 49,144

Accrued payroll and related 16,653

Deferred revenue (993,897) 50,000

Accrued interest (14,848) 80,042

Advances from officers, net (42,890) 141,301

Net cash provided by (used in) operating activities of continuing operations (1,129,737) (353,470)

Net cash provided by (used in) operating activities of discontinued operations

NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES (1,129,737) (353,470)

CASH FLOWS FROM FINANCING ACTIVITIES:

Proceeds from issuance of notes payable 1,216,275us-gaap_ProceedsFromNotesPayable

Payments on notes payable (192,750)us-gaap_RepaymentsOfNotesPayable (1,299,934)us-gaap_RepaymentsOfNotesPayable

Bank overdraft 81,861

Repurchase of common stock (13,000)

Proceeds from sale of units 1,000,000

Net cash provided by (used in) financing activities of continuing operations 807,250 (14,798)

Net cash provided by (used in) financing activities of discontinued operations

NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES 807,250 (14,798)

NET INCREASE (DECREASE) IN CASH FROM CONTINUING OPERATIONS (322,487) (368,268)

NET INCREASE (DECREASE) IN CASH FROM DISCONTINUED OPERATIONS

NET INCREASE (DECREASE) IN CASH (322,487) (368,268)

CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD 367,286 368,268

CASH AND CASH EQUIVALENTS, END OF PERIOD 44,799

Supplemental disclosures:

Interest paid in cash 117,853us-gaap_InterestPaid 39,502us-gaap_InterestPaid

Income taxes paid in cash

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NOTES PAYABLE
3 Months Ended

Nov. 30, 2014

Notes to Financial Statements [Abstract]

NOTES PAYABLE
3. NOTES PAYABLE

Bank

In May 2014, the Company entered into a Credit Agreement and related term loan and line of credit with Opus Bank (“ Opus ”). Pursuant to the terms of the agreement, the Company issued a promissory note in the amount of $2,000,000, the proceeds of which were required to be used to finance repayment of the amounts owed to TCA. Monthly payments of principal and interest are required through the maturity date in May 2017. The amounts owed to Colgan and CUB are subordinated to amounts owed to Opus under the Credit Agreement and related debt facilities. Amounts outstanding under the Credit Agreement are secured by substantially all assets of the Company.

The line of credit is for a maximum amount of $3,000,000. Payments of interest only will be due monthly with the unpaid balance due, in full, on the maturity date in May 2017.

As of November 30, 2014, the balance outstanding on the term loan and line of credit amounted to $1,757,576 and $1,500,000, respectively. At November 30, 2014, amounts owed pursuant to the Credit Agreement bear interest at a rate of 5.75% per annum.

In connection with the Credit Agreement, the Company issued 248,011 warrants to purchase common stock at an exercise price of $1.00 per share, which increased to 375,000 warrants due to dilutive issuances of equity by the Company during the eight months ended August 31, 2014. The warrants are exercisable immediately. In the event of future dilutive issuances, the number of warrants issuable shall be increased based on a specified formula. The warrants were valued at $78,281 on the date of issuance, which was recorded as a note discount. During the eight months ended August 31, 2014, the Company recognized $6,523 of amortization related to this discount, leaving a balance of $71,758 at August 31, 2014.

Bank

In October 2010, the Company issued a promissory note to California United Bank (“CUB”) for $1,250,000 and has been amended several times since issuance. The note was last amended in May 2013. The note bears interest at a variable rate, subject to a minimum of 7.25% per annum. The interest rate at December 31, 2013 was 7.25%. Payments of interest are due monthly with one payment of all outstanding principal plus accrued interest due on March 5, 2014. The note is secured by substantially all assets of the Company and is guaranteed by one former shareholders/officer, by one shareholders/officer, a trust of one of the officers/shareholders, and UFAS.

In May 2014, the Company and CUB amended the promissory note of $1,250,000 to extend the maturity date to the earlier of i) October 2014 or ii) the completion of specified debt / equity funding. CUB also agreed to subordinate its security interest to another lender if certain criteria were met. As of November 30, 2014, the balance remaining is $876,250.

Credit Agreement

During 2013, the Company entered into a Credit Agreement with TCA Global Credit Master Fund, LP (“TCA”). Pursuant to the Credit Agreement, the Company was granted an initial revolving credit facility of $1,500,000, which was subsequently increased to $1,850,000 later in 2013, and may be increased up to $7,000,000 upon i) the written request of the Company and ii) approval by TCA.

In December 2013, the Company and TCA entered into the Second Amendment to Credit Agreement whereby the parties aggregated all amounts owed to TCA under the Credit Agreement, which totaled $2,210,798 inclusive of $330,000 of loan fees incurred in connection with the second amendment. In addition, TCA waived the Company’s default of the terms of the Credit Agreement as of December 2, 2013 in connection with the execution of Second Amendment to Credit Agreement.

Amounts outstanding under the Second Amendment to Credit Agreement bore interest at 15% per annum and are payable in monthly payments of principal and interest commencing in March 2014, with the final payment due in October 2014, and share first priority with California United Bank on a pari passu basis.

As of December 31, 2013, the amount of principal and accrued interest outstanding amounted to $2,210,798 and $25,431, respectively. The $330,000 of loan fees was recorded as a note discount on the date of the promissory note and is being amortized to interest expense over the term of the note. As of December 31, 2013, the unamortized note discount amounted to $298,417.

During the eight months ended August 31, 2014, in connection with the funding of the Opus Credit Agreement, all amounts owed to TCA were paid off and the note discount of $298,417 was recognized as interest expense.

Loan and Security Agreement

During 2013, the Company entered into a Loan and Security Agreement with Colgan Financial Group, Inc. (“ Colgan ”) pursuant to which the Company issued a promissory note of $600,000. The note bears interest at 2.5% per month, is payable in monthly installments of principal and interest through June 2014, is guaranteed by one shareholder of the Company and an advisor to the Company and is secured by substantially all assets of the Company. This note is subordinate to the notes held by California United Bank. In July 2014, a paydown of $144,000 was made in connection with an equity funding. As of November 30, 2014, the balance remaining is $456,000.

During the eight months ended August 31, 2014, the Company issued two convertible promissory notes to Colgan, one in the amount of $175,000 and one in the amount of $200,000. In connection with these two convertible promissory notes, the Company issued 198,409 shares of common stock valued at $186,270 (the estimated fair value of the shares on the issuance date), which was recorded as interest expense during the eight months ended August 31, 2014. In addition, the Company incurred an aggregate of $80,000 in fixed loan fees / interest expense. The notes were paid in full during the eight months ended August 31, 2014.

Unsecured Promissory Note

In March 2014, the Company issued an unsecured promissory note in the amount of $1,350,000. The note bore interest at a rate of 10% per annum and was due in September 2014. This note and related accrued interest was converted to units, comprised of one share of common stock and one warrant at an exercise price of $1.30, in July of 2014 (refer to note 5 for further discussion).

The Company also finances the purchases of small equipment. The amount of such notes is not significant at November 30, 2014. The following is a schedule, by year, of future minimum principal payments required under notes payable as of November 30, 2014:

Years Ending
August 31,

2015 (remainder of) $ 1,460,844

2016 1,228,643

2017 528,933

2018 -

2019 -

Total 3,218,420

Note discount (65,235 )

$ 3,153,185

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ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) (USD $)
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2016 336,356

2017 348,530

2018 358,015

2019 368,700

Thereafter 1,971,200

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PROPERTY AND EQUIPMENT (Tables)
3 Months Ended

Nov. 30, 2014

Notes to Financial Statements [Abstract]

Property and equipment
At November 30, 2014, property and equipment consists of the following:

NOV 2014

Computer equipment $ 553,255

Software and Equipment 39,400

592,655

Accumulated depreciation (410,911 )

Net property and equipment $ 181,744

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Tabular disclosure of all information related to any significant acquisition and disposal. Disclosure may include methodology and assumptions, type of asset, asset classification, useful life, useful purpose, acquisition cost, method of acquisition or disposal, depreciation method, gain (loss) on disposal pretax and net of tax, date of acquisition or disposal and restrictions on amount of proceeds from donated assets.

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RELATED PARTY TRANSACTIONS (Details Narratives) (USD $)	Nov. 30, 2014	Nov. 30, 2013	Dec. 31, 2013
Related Party Transaction [Line Items]
Accrued Liabilities, Current	$ 0us-gaap_AccruedPayrollTaxesCurrent	$ 27,333us-gaap_AccruedPayrollTaxesCurrent
MarkeTouch Media, Inc. [Member]
Related Party Transaction [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners			7.50%

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) (USD $)	Nov. 30, 2014
Fair Value, Inputs, Level 3 [Member]
Derivative Liabilities	$ 118,363
Fair Value, Inputs, Level 2 [Member]
Derivative Liabilities
Fair Value, Inputs, Level 1 [Member]
Derivative Liabilities

INCOME TAXES (Details Narratives) (USD $)	3 Months Ended
INCOME TAXES (Details Narratives) (USD $)	Nov. 30, 2014	Nov. 30, 2013
Income Tax Disclosure [Abstract]
Percentage Of Valuation Allowance	100.00%elrn_PercentageOfValuationAllowance	100.00%elrn_PercentageOfValuationAllowance
Income Tax Examination, Penalties and Interest Expense	$ 0	$ 0

PROPERTY AND EQUIPMENT (Details) (USD $)	Nov. 30, 2014	Aug. 31, 2014
Property, Plant and Equipment, Gross	$ 592,655us-gaap_PropertyPlantAndEquipmentGross
Accumulated depreciation	(410,911)
Net property and equipment	181,744us-gaap_PropertyPlantAndEquipmentNet	211,525us-gaap_PropertyPlantAndEquipmentNet
Equipment [Member]
Property, Plant and Equipment, Gross	39,400
Net property and equipment	39,400
Computer Equipment [Member]
Property, Plant and Equipment, Gross	553,255
Net property and equipment	$ 553,255

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(Details Narratives) (USD $)	3 Months Ended
	Nov. 30, 2014	Nov. 30, 2013
Notes to Financial Statements [Abstract]
Marketing and advertising	$ 29,685us-gaap_MarketingAndAdvertisingExpense	$ 375,932us-gaap_MarketingAndAdvertisingExpense
Change in fair value of derivative liability	0	0
Net amount from financing activities	$ 807,000elrn_NetAmountFromFinancingActivities

PROPERTY AND EQUIPMENT (Details Narratives) (USD $)	3 Months Ended
PROPERTY AND EQUIPMENT (Details Narratives) (USD $)	Nov. 30, 2014	Nov. 30, 2013
Property, Plant and Equipment [Abstract]
Depreciation, Depletion and Amortization	$ 15,837us-gaap_DepreciationAndAmortization	$ 0us-gaap_DepreciationAndAmortization

NOTES PAYABLE (Details) (USD $)	Nov. 30, 2014	Aug. 31, 2014
Years Ending December 31,
2015	$ 1,460,844
2016	1,228,643
2017	528,933
2018
2019
Total	3,218,420us-gaap_DebtInstrumentCarryingAmount
Note discount	(65,235)	(71,758)
Long-term Debt	$ 3,153,185us-gaap_LongTermDebt

NOTES PAYABLE (Details Narrative) (USD $)	3 Months Ended	8 Months Ended	12 Months Ended
NOTES PAYABLE (Details Narrative) (USD $)	Nov. 30, 2014	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2014	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Oct. 31, 2010	Sep. 30, 2014
Exercise price		$ 1.30		$ 1.30
Amortization of Debt Discount (Premium)	$ 6,523
Warrants value		78,281		78,281
Warrants due to dilutive issuances	375,000
Debt Instrument, Unamortized Discount	65,235	71,758		71,758
Interest expense.		298,417us-gaap_InterestExpenseDebt
Line of credit amount	300,000us-gaap_LineOfCreditAssumed1
Line of credit	1,500,000
Unsecured Promissory Note [Member]
Debt Instrument, Fee Amount					1,350,000
Exercise price					$ 1.30
Credit Agreement [Member]
Debt Instrument, Fee Amount	876,250
Interest rate	5.75%
Warrants value		248,011		248,011
Line of credit amount	1,757,576
California United Bank [Member] \| Credit Agreement [Member]
Debt Instrument, Fee Amount	456,000
TCA Global Credit Master Fund, LP [Member] \| Revolving Credit Facility [Member] \| Credit Agreement [Member]
Debt Instrument, Face Amount						1,500,000
Debt Instrument Increase Additional Borrowings						1,850,000
TCA Global Credit Master Fund, LP [Member] \| Revolving Credit Facility [Member] \| Credit Agreement [Member] \| Maximum [Member]
Debt Instrument Increase Additional Borrowings						7,000,000
TCA Global Credit Master Fund, LP [Member] \| Revolving Credit Facility [Member] \| Second Amendment [Member] \| Credit Agreement [Member]
Debt Instrument, Interest Rate, Stated Percentage		15.00%		15.00%		15.00%
Debt Instrument, Outstanding Amount		2,210,798		2,210,798		2,210,798
Debt Instrument, Fee Amount		330,000		330,000		330,000
Interest rate						2543100.00%
Debt Instrument, Increase, Accrued Interest			25,431
Amortization of Debt Discount (Premium)			330,000
Debt Instrument, Unamortized Discount		298,417		298,417		298,417
Debt Instrument, Frequency of Periodic Payment			monthly
Debt Instrument, Date of First Required Payment			Mar. 31, 2014
Debt Instrument Maturity Period			October2014
Promissory Note Two [Member] \| California United Bank [Member]
Debt Instrument, Face Amount		1,250,000		1,250,000			1,250,000	1,250,000
Debt Instrument, Interest Rate, Stated Percentage		7.25%		7.25%				7.25%
Debt Instrument, Maturity Date				Mar. 05, 2014
Debt Instrument, Outstanding Amount							2,000,000
Amortization of Debt Discount (Premium)				6,523
Debt Instrument, Unamortized Discount		71,758		71,758
Promissory Note [Member] \| Colgan Financial Group, Inc [Member] \| Loan and Security Agreement [Member]
Debt Instrument, Face Amount						600,000
Debt Instrument, Interest Rate, Stated Percentage						2.50%
Debt Instrument, Unamortized Discount						298,417
Promissory Note One [Member] \| California United Bank [Member]
Debt Instrument, Face Amount								$ 500,000
Debt Instrument, Interest Rate, Stated Percentage								5.75%
Unsecured Promissory Note [Member]
Interest rate									10.00%

SUBSEQUENT EVENTS (Details Narratives) (USD $)	3 Months Ended
SUBSEQUENT EVENTS (Details Narratives) (USD $)	Nov. 30, 2014
Subsequent Events [Abstract]
Gross proceeds	$ 500,000
Note bears interest	12.00%us-gaap_RelatedPartyTransactionRate

CONSOLIDATED BALANCE SHEETS (USD $)	Nov. 30, 2014	Aug. 31, 2014
Current Assets
Cash and cash equivalents	$ 44,799us-gaap_CashEquivalentsAtCarryingValue	$ 367,286us-gaap_CashEquivalentsAtCarryingValue
Accounts receivable, net	599,261us-gaap_AccountsReceivableNetCurrent	1,039,065us-gaap_AccountsReceivableNetCurrent
Prepaid expenses and other current assets	100,878	305,691
Current assets to be disposed of	36,860us-gaap_HedgingAssetsCurrent	36,860us-gaap_HedgingAssetsCurrent
Total Current Assets	781,798us-gaap_AssetsCurrent	1,748,902us-gaap_AssetsCurrent
Property and Equipment, net	181,744us-gaap_PropertyPlantAndEquipmentNet	211,525us-gaap_PropertyPlantAndEquipmentNet
Other Assets
Deposits and other assets	65,812us-gaap_DepositsAssetsCurrent	57,659us-gaap_DepositsAssetsCurrent
Total Other Assets	65,812us-gaap_OtherAssets	57,659us-gaap_OtherAssets
Total Assets	1,029,354us-gaap_Assets	2,018,086us-gaap_Assets
Current Liabilities
Accounts payable	628,646us-gaap_AccountsPayableCurrent	835,423us-gaap_AccountsPayableCurrent
Accrued expenses	304,541us-gaap_AccruedLiabilitiesCurrent	284,362us-gaap_AccruedLiabilitiesCurrent
Accrued payroll and related expenses	427,933	411,280
Deferred revenue	108,603us-gaap_DeferredRevenueCurrent	1,102,500us-gaap_DeferredRevenueCurrent
Accrued interest	20,923us-gaap_InterestPayableCurrent	35,773us-gaap_InterestPayableCurrent
Due to shareholders / officer	112,586	155,476
Notes payable, net of discount of $65,235 and $71,758, respectively	1,395,609us-gaap_NotesPayableCurrent	2,053,134us-gaap_NotesPayableCurrent
Line of credit	1,500,000us-gaap_LineOfCredit	1,500,000us-gaap_LineOfCredit
Derivative liability	118,363us-gaap_DerivativeLiabilitiesCurrent	118,363us-gaap_DerivativeLiabilitiesCurrent
Current liabilities to be disposed of	335,857us-gaap_HedgingLiabilitiesCurrent	335,857us-gaap_HedgingLiabilitiesCurrent
Total Current Liabilities	4,953,061us-gaap_LiabilitiesCurrent	6,832,168us-gaap_LiabilitiesCurrent
Notes payable, non-current	1,757,576us-gaap_NotesPayable	1,297,988us-gaap_NotesPayable
TOTAL LIABILITIES	6,710,637us-gaap_Liabilities	8,130,156us-gaap_Liabilities
Commitments and Contingencies
Stockholders' Equity (Deficit)
Common stock, $0.001 par value; 75,000,000 shares authorized, 39,536,450 and 38,536,450 shares issued and outstanding, respectively	39,536us-gaap_CommonStockValue	38,536us-gaap_CommonStockValue
Additional paid-in-capital	4,148,711us-gaap_AdditionalPaidInCapital	3,149,711us-gaap_AdditionalPaidInCapital
Accumulated deficit	(9,869,530)	(9,300,317)
Total Greenwood Hall Inc. Stockholders' Equity (Deficit)	(5,681,283)	(6,112,070)
Non-controlling interest
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)	(5,681,283)us-gaap_StockholdersEquity	(6,112,070)us-gaap_StockholdersEquity
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 1,029,354	$ 2,018,086

Disclosure - CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT (USD $)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total Greenwood Hall, Inc Stockholders' Equity (Deficit)	Total
Balance at Dec. 31, 2011	$ 25,052	$ (20,552)	$ (3,471,399)	$ (3,466,899)	$ (3,466,899)us-gaap_StockholdersEquity
Balance (In Shares) at Dec. 31, 2011	25,051,591
Net Income (Loss)			618,883	618,883	618,883us-gaap_ProfitLoss
Balance at Dec. 31, 2012	25,052	(20,552)	(2,852,516)	(2,848,016)	(2,848,016)us-gaap_StockholdersEquity
Balance (In Shares) at Dec. 31, 2012	25,051,591
Net Income (Loss)			(2,921,250)	(2,921,250)	(2,921,250)us-gaap_ProfitLoss
Balance at Dec. 31, 2013	25,052	(20,552)	(5,773,766)	(5,769,266)	(5,769,266)us-gaap_StockholdersEquity
Balance (In Shares) at Dec. 31, 2013	25,051,591
Recapitalization of Greenwood Hall, Inc.,Amount	10,250	(44,834)		(34,584)	(34,584)us-gaap_RecapitalizationCosts
Recapitalization of Greenwood Hall, Inc.,Shares	10,250,000
Issuance of units (1 share and 1 warrant) for cash, net of fees,Amount	1,650	1,643,961		1,645,611	1,645,611
Issuance of units (1 share and 1 warrant) for cash, net of fees,Shares	1,650,000
Conversion of debt into units (1 share and 1 warrant) ,Amount	1,386	1,385,064		1,386,450	1,386,450
Conversion of debt into units (1 share and 1 warrant),Shares	1,386,450
Issuance of stock with debt,Amount	198	186,072		186,270	186,270
Issuance of stock with debt,Shares	198,409
Issuance of warrants with debt,Amount		78,281		78,281	78,281elrn_IssuanceOfWarrantsWithDebtamount
Reclassification of warrants to liabilities,Amount		(78,281)		(78,281)	(78,281)
Net Income (Loss)			(3,526,551)	(3,526,551)	(3,526,551)us-gaap_ProfitLoss
Balance at Aug. 31, 2014	38,536	3,149,711	(9,300,317)	(6,112,070)	(6,112,070)us-gaap_StockholdersEquity
Balance (In Shares) at Aug. 31, 2014	38,536,450
Issuance of units (1 share and 1 warrant) for cash, net of fees,Amount	1,000	999,000		1,000,000	1,000,000
Issuance of units (1 share and 1 warrant) for cash, net of fees,Shares	1,000,000
Net Income (Loss)			(569,213)	(569,213)	(569,213)us-gaap_ProfitLoss
Balance at Nov. 30, 2014	$ 39,536	$ 4,148,711	$ (9,869,530)	$ (5,681,283)	$ (5,681,283)us-gaap_StockholdersEquity
Balance (In Shares) at Nov. 30, 2014	39,536,450

STOCKHOLDERS' EQUITY (Details Narratives) (USD $)	Nov. 30, 2014	Aug. 31, 2014
Common Stock, Shares Authorized	75,000,000us-gaap_CommonStockSharesAuthorized	75,000,000us-gaap_CommonStockSharesAuthorized
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Exercise price		$ 1.30
September 2014
Share repurchase obligation	$ 1,000,000
Total debt	1,386,450
Accrued interest	27,333
Exercise price	$ 1.0
Total proceeds	1,000,000
Common Stock
Common Stock, Shares Authorized	937,500,000
Common Stock, Par or Stated Value Per Share	$ 0.0001
Share repurchase obligation	3,036,450
Accrued interest	$ 1,645,611

CONCENTRATIONS (Details Narratives) (Customer Concentration Risk [Member])	3 Months Ended
	Nov. 30, 2014	Nov. 30, 2013
Accounts Receivable [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	57.00%	48.00%
Sales Revenue, Services, Net [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	67.00%	52.00%

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	3 Months Ended
	Nov. 30, 2014
Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	P5Y
Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	P7Y
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	P7Y

Disclosure - CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT (Parenthetical) (USD $)	3 Months Ended
	Nov. 30, 2014
Statement of Stockholders' Equity [Abstract]
Issuance of warrants	$ 1elrn_IssuanceOfWarrants
Issuance of Shares	$ 1us-gaap_EquityIssuancePerShareAmount

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Nov. 30, 2014	Aug. 31, 2014
Statement of Financial Position [Abstract]
Debt Instrument, Unamortized Discount	$ 65,235	$ 71,758
Common Stock, Par Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	75,000,000us-gaap_CommonStockSharesAuthorized	75,000,000us-gaap_CommonStockSharesAuthorized
Common Stock, Shares, Issued	39,536,450us-gaap_CommonStockSharesIssued	38,536,450us-gaap_CommonStockSharesIssued
Common Stock, Shares, Outstanding	39,536,450us-gaap_CommonStockSharesOutstanding	38,536,450us-gaap_CommonStockSharesOutstanding

Document and Entity Information	3 Months Ended
Document and Entity Information	Nov. 30, 2014
Document And Entity Information
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Nov. 30, 2014
Trading Symbol	ELRN
Entity Registrant Name	Greenwood Hall, Inc.
Entity Central Index Key	0001557644
Current Fiscal Year End Date	--08-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding	43,382,900dei_EntityCommonStockSharesOutstanding
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended
CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	Nov. 30, 2014	Nov. 30, 2013
Income Statement [Abstract]
Revenues	$ 2,664,968us-gaap_SalesRevenueServicesNet	$ 2,103,272us-gaap_SalesRevenueServicesNet
Operating Expenses
Direct cost of services	1,578,471us-gaap_CostOfServices	891,803us-gaap_CostOfServices
Personnel	858,960us-gaap_LaborAndRelatedExpense	1,510,740us-gaap_LaborAndRelatedExpense
Selling, general and administrative	769,449	1,234,588
Total Operating Expenses	3,206,880us-gaap_OperatingExpenses	3,637,131us-gaap_OperatingExpenses
Income (Loss) From Operations	(541,912)us-gaap_OperatingIncomeLoss	(1,533,859)us-gaap_OperatingIncomeLoss
Other Income (Expense)
Interest expense	(109,528)us-gaap_InterestExpense	(89,328)us-gaap_InterestExpense
Change in value of derivatives	0	0
Miscellaneous income (expense), net	82,227us-gaap_OtherNonoperatingIncomeExpense	(2,677)us-gaap_OtherNonoperatingIncomeExpense
Total Other Income (Expense)	(27,301)us-gaap_NonoperatingIncomeExpense	(92,005)us-gaap_NonoperatingIncomeExpense
Income (Loss) From Continuing Operations Before Provision For (Benefit From) Income Taxes	(569,213)	(1,625,864)
Provision for (benefit from) income taxes
Income (Loss) From Continuing Operations	(569,213)	(1,625,864)
Net Income (Loss)	(569,213)us-gaap_ProfitLoss	(1,625,864)us-gaap_ProfitLoss
Net income (loss) attributable to noncontrolling interests
Net income (loss) attributable to PCS Link, Inc. common stockholders	$ (569,213)us-gaap_NetIncomeLoss	$ (1,625,864)us-gaap_NetIncomeLoss
Earnings per share - basic and diluted
Income (loss) from continuing operations attributable to PCS Link, Inc. common stockholders (in dollars per shares)	$ (0.01)	$ (0.06)
Net income (loss) attributable to PCS Link, Inc. common stockholders (in dollars per shares)	$ (0.01)us-gaap_EarningsPerShareBasicAndDiluted	$ (0.06)us-gaap_EarningsPerShareBasicAndDiluted
Weighted average common shares - basic and diluted (in shares)	39,536,450	25,051,591

STOCKHOLDERS’ EQUITY (Details) (USD $)	May 31, 2021	Sep. 30, 2016	Jul. 31, 2016
Equity [Abstract]
Warrants Outstanding Exercise Price 1	$ 1.00	$ 1.30	$ 1.3
Number of Warrants Outstanding 1	375,000	1,000,000	3,036,450

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) (Warrant [Member])	3 Months Ended
	Nov. 30, 2014
Warrant [Member]
Fair Value Assumptions, Expected Dividend	0.00%
Fair Value Assumptions, Expected Volatility	30.00%
Fair Value Assumptions, Risk-free interest rate	2.12%
Fair Value Assumptions, Expected Life	6 years 6 months

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	Nov. 30, 2014	Nov. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ (569,213)us-gaap_ProfitLoss	$ (1,625,864)us-gaap_ProfitLoss
Net (income) loss from discontinued operations
Net income (loss) from continuing operations	(569,213)	(1,625,864)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities of continuing operations:
Depreciation and amortization	15,840
Amortization of note discount	6,523
Changes in operating assets and liabilities:
Accounts receivable	439,804	389,555
Prepaid expenses and other current assets	196,660	75,806
Accounts payable	(204,546)	486,546
Accrued expenses	20,177	49,144
Accrued payroll and related	16,653
Deferred revenue	(993,897)	50,000
Accrued interest	(14,848)	80,042
Advances from officers, net	(42,890)	141,301
Net cash provided by (used in) operating activities of continuing operations	(1,129,737)	(353,470)
Net cash provided by (used in) operating activities of discontinued operations
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	(1,129,737)	(353,470)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of notes payable		1,216,275us-gaap_ProceedsFromNotesPayable
Payments on notes payable	(192,750)us-gaap_RepaymentsOfNotesPayable	(1,299,934)us-gaap_RepaymentsOfNotesPayable
Bank overdraft		81,861
Repurchase of common stock		(13,000)
Proceeds from sale of units	1,000,000
Net cash provided by (used in) financing activities of continuing operations	807,250	(14,798)
Net cash provided by (used in) financing activities of discontinued operations
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	807,250	(14,798)
NET INCREASE (DECREASE) IN CASH FROM CONTINUING OPERATIONS	(322,487)	(368,268)
NET INCREASE (DECREASE) IN CASH FROM DISCONTINUED OPERATIONS
NET INCREASE (DECREASE) IN CASH	(322,487)	(368,268)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	367,286	368,268
CASH AND CASH EQUIVALENTS, END OF PERIOD	44,799
Supplemental disclosures:
Interest paid in cash	117,853us-gaap_InterestPaid	39,502us-gaap_InterestPaid
Income taxes paid in cash

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) (USD $)	3 Months Ended
	Nov. 30, 2014
Notes to Financial Statements [Abstract]
Warrants Value at December 31, 2013	$ 118,363us-gaap_WarrantsAndRightsOutstanding
Warrants Issuance of instruments
Warrants Change in value
Net settlements
Warrants Value at August 31, 2014	$ 118,363us-gaap_WarrantsAndRightsOutstanding

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	Nov. 30, 2014
Commitments and Contingencies Disclosure [Abstract]
2015	$ 239,656
2016	336,356
2017	348,530
2018	358,015
2019	368,700
Thereafter	1,971,200
Total	$ 3,622,457