| Condensed Statement of Operations of Smart Kids for the one month period ended April 30, 2012 | |||
| Operating expenses | |||
| Legal and professional fees | $ | 11,000 | |
| Salaries and wages | 31,380 | ||
| General and administrative expense | 8,416 | ||
| Sub-licensing expense | 5,008 | ||
| Impairment of equity investment | 15,083 | ||
| Loss before other expenses | 70,887 | ||
| Net loss | $ | (70,887) |