Loss Per Share

9 Months Ended

Oct. 31, 2013

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

NOTE 3 – Loss Per Share

Basic loss per share is calculated by dividing net loss by the weighted average number of common shares outstanding for the period. Diluted loss per share is calculated by dividing net loss by the weighted average number of shares and dilutive common stock equivalents outstanding. During periods when they are anti-dilutive, common stock equivalents are not included in the calculation.