Iota Communications (IOTC) 10-Q 15 Jan 14 2014 Q2 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	6 Months Ended
	Nov. 30, 2013
Document Information [Line Items]	'
Entity Registrant Name	'ARKADOS GROUP, INC.
Entity Central Index Key	'0001095130
Current Fiscal Year End Date	'--05-31
Entity Filer Category	'Smaller Reporting Company
Trading Symbol	'AKDS
Entity Common Stock, Shares Outstanding	65,863,928	[1]
Document Type	'10-Q
Amendment Flag	'false
Document Period End Date	30-Nov-13
Document Fiscal Period Focus	'Q2
Document Fiscal Year Focus	'2014
[1]	16, 965,454 of these are as yet to be issued.

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Nov. 30, 2013	31-May-13
ASSETS	'	'
Cash and cash equivalents	$310,761	$345,126
Prepaid expenses	12,333	0
Total current assets	323,094	345,126
Total assets	323,094	345,126
LIABILITIES AND STOCKHOLDERS' DEFICIENCY	'	'
Accounts payable and accrued expenses	1,145,093	1,441,163
Payroll taxes and related penalties and interest payable	936,906	936,906
Accrued income tax	100,000	100,000
Due to related party	130,000	130,000
Debt subject to equity being issued	6,079,926	6,204,926
Notes payable, net of discount of $96,817 and $0, respectively	601,179	678,768
Total current liabilities	8,993,104	9,491,763
Long term liabilities:	'	'
Notes payable, net of discount of $391,990 and $537,323, respectively	408,010	62,677
Total liabilities	9,401,114	9,554,440
Commitments and contingencies	'	'
Stockholders' deficiency:	'	'
Convertible preferred stock - $.0001 par value; 5,000,000 shares authorized, zero shares outstanding	0	0
Common stock, $.0001 par value; 100,000,000 shares authorized and 48,898,474 issued and outstanding	4,889	4,889
Common stock to be issued; 16,965,454 and 0 shares	875,970	0
Additional paid-in capital	24,682,188	24,552,807
Accumulated deficit during development stage	-34,641,067	-33,767,010
Total stockholders' deficiency	-9,078,020	-9,209,314
Total liabilities and stockholders' deficiency	$323,094	$345,126

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Nov. 30, 2013	31-May-13
Notes Payable Unamortized Discount Current (in dollars)	$96,817	$0
Notes Payable Unamortized Discount Noncurrent (in dollars)	$391,990	$537,323
Convertible preferred stock, par value (in dollars per share)	$0.00	$0.00
Convertible preferred stock, shares authorized	5,000,000	5,000,000
Convertible preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	48,898,474	48,898,474
Common stock, shares outstanding	48,898,474	48,898,474
Common stock shares to be issued	16,965,454	0

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		6 Months Ended		116 Months Ended
	Nov. 30, 2013	Nov. 30, 2012	Nov. 30, 2013	Nov. 30, 2012	Nov. 30, 2013
Net sales	$0	$0	$0	$0	$3,127,478
Cost of sales	0	0	0	0	2,145,042
Gross Profit	0	0	0	0	982,436
Operating expenses:	'	'	'	'	'
Selling and general and administrative	436,660	15,682	658,815	55,256	24,092,067
Research and development	16,188	0	19,969	0	11,379,330
Total operating expenses	452,848	15,682	678,784	55,256	35,471,397
Income (loss) from operations	-452,848	-15,682	-678,784	-55,256	-34,488,961
Other income (expenses):	'	'	'	'	'
Interest expense	-95,819	-14,231	-195,273	-28,117	-15,435,905
Settlement of debt	0	0	0	2,025	11,819,506
Sale of license and IP agreements	0	0	0	0	11,000,000
Loss before provision for income taxes	-548,667	-29,913	-874,057	-81,348	-27,105,360
Provision for income taxes	0	0	0	0	-741,562
Net loss	($548,667)	($29,913)	($874,057)	($81,348)	($26,363,798)
Loss per common share - basic and diluted (in dollars per share)	($0.01)	$0	($0.02)	$0	'
Weighted average of common shares outstanding - basic and diluted (in shares)	57,145,153	48,898,474	52,999,282	48,898,474	'

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT (USD $)	Total	Preferred Stock [Member]	Common Stock [Member]	Common Stock To Be Issued [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit during Development Stage [Member]	Treasury Stock [Member]
Balance at Mar. 23, 2004	'	'	'	'	'	'	'
Balance (in shares) at Mar. 23, 2004	'	'	'	'	'	'	'
Post foreclosure sale	-6,283,513	0	5,569	0	1,988,185	-8,277,267	0
Post foreclosure sale (in shares)	'	0	5,569	'	'	'	'
Effect of Reorganization and Merger-May 24, 2004	4,085,758	0	-3,422	0	4,105,180	0	-16,000
Effect of Reorganization and Merger-May 24, 2004 (in shares)	'	0	21,473,364	'	'	'	'
Private Placement	950,200	0	84	0	950,116	0	0
Private Placement (in shares)	'	0	841,666	'	'	'	'
Issuance of shares for settlement of debts	168,203	0	19	0	168,184	0	0
Issuance of shares for settlement of debts (in shares)	'	0	181,068	'	'	'	'
Amortization of stock compensation	359,537	0	0	0	359,537	0	0
Net income (loss)	-693,833	0	0	0	0	-693,833	0
Balance at May. 31, 2004	-1,413,648	0	2,250	0	7,571,202	-8,971,100	-16,000
Balance (in shares) at May. 31, 2004	'	0	22,501,667	'	'	'	'
Shares issued for services	724,811	0	58	0	724,753	0	0
Shares issued for services (in shares)	'	0	575,000	'	'	'	'
Debt converted to equity	75,496	0	13	0	75,483	0	0
Debt converted to equity (in shares)	'	0	125,000	'	'	'	'
Options issued for services	198,169	0	0	0	198,169	0	0
Valuation of beneficial conversion feature of debt raise	234,353	0	0	0	234,353	0	0
Amortization of stock compensation	3,617,681	0	0	0	3,617,681	0	0
Net income (loss)	-7,001,365	0	0	0	0	-7,001,365	0
Balance at May. 31, 2005	-3,564,503	0	2,321	0	12,421,641	-15,972,465	-16,000
Balance (in shares) at May. 31, 2005	'	0	23,201,667	'	'	'	'
Shares issued for services	22,500	0	8	0	22,492	0	0
Shares issued for services (in shares)	'	0	75,000	'	'	'	'
Debt converted to equity	405,744	0	61	0	405,683	0	0
Debt converted to equity (in shares)	'	0	609,786	'	'	'	'
Shares issued for debt accommodations and penalties	267,300	0	47	0	267,253	0	0
Shares issued for debt accommodations and penalties (in shares)	'	0	466,600	'	'	'	'
Options issued for services	69,170	0	0	0	69,170	0	0
Valuation of beneficial conversion feature of debt raise	404,555	0	0	0	404,555	0	0
Amortization of stock compensation	497,347	0	0	0	497,347	0	0
Net income (loss)	-4,025,016	0	0	0	0	-4,025,016	0
Balance at May. 31, 2006	-5,922,903	0	2,437	0	14,088,141	-19,997,481	-16,000
Balance (in shares) at May. 31, 2006	'	0	24,353,053	'	'	'	'
Shares issued for services	342,000	0	47	0	341,953	0	0
Shares issued for services (in shares)	'	0	475,000	'	'	'	'
Options issued for services	197,923	0	0	0	197,923	0	0
Valuation of beneficial conversion feature of debt raise	424,247	0	0	0	424,247	0	0
Amortization of stock compensation	418,997	0	0	0	418,997	0	0
Exercise of options	1,756	0	17	0	1,739	0	0
Exercise of options (in shares)	'	0	175,604	'	'	'	'
Issuance of common stock for Aster Acquisition	461,819	0	107	0	461,712	0	0
Issuance of common stock for Aster Acquisition (in shares)	'	0	1,078,564	'	'	'	'
Net income (loss)	-6,033,075	0	0	0	0	-6,033,075	0
Balance at May. 31, 2007	-10,109,236	0	2,608	0	15,934,712	-26,030,556	-16,000
Balance (in shares) at May. 31, 2007	'	0	26,082,221	'	'	'	'
Shares issued for services	63,500	0	20	0	63,480	0	0
Shares issued for services (in shares)	'	0	196,667	'	'	'	'
Options issued for services	105,448	0	0	0	105,448	0	0
Valuation of beneficial conversion feature of debt raise	1,064,495	0	0	0	1,064,495	0	0
Amortization of stock compensation	697,687	0	0	0	697,687	0	0
Net income (loss)	-6,478,999	0	0	0	0	-6,478,999	0
Balance at May. 31, 2008	-14,657,104	0	2,628	0	17,865,822	-32,509,555	-16,000
Balance (in shares) at May. 31, 2008	'	0	26,278,888	'	'	'	'
Shares issued for services	422,755	0	213	0	422,542	0	0
Shares issued for services (in shares)	'	0	2,134,469	'	'	'	'
Private Placement	810,038	0	338	0	809,700	0	0
Private Placement (in shares)	'	0	3,380,159	'	'	'	'
Conversion of Debt	409,113	0	95	0	409,018	0	0
Conversion of Debt (in shares)	'	0	944,881	'	'	'	'
Options issued for services	90,246	0	0	0	90,246	0	0
Valuation of beneficial conversion feature of debt raise	264,111	0	0	0	264,111	0	0
Amortization of stock compensation	1,776,683	0	0	0	1,776,683	0	0
Net income (loss)	-6,762,218	0	0	0	0	-6,762,218	0
Balance at May. 31, 2009	-17,646,375	0	3,274	0	21,638,124	-39,271,774	-16,000
Balance (in shares) at May. 31, 2009	'	0	32,738,397	'	'	'	'
Valuation of beneficial conversion feature of debt raise	54,000	0	0	0	54,000	0	0
Amortization of stock compensation	1,176,762	0	0	0	1,176,762	0	0
Exercise of options	21,879	0	219	0	21,660	0	0
Exercise of options (in shares)	'	0	2,187,864	'	'	'	'
Net income (loss)	-11,478,230	0	0	0	0	-11,478,230	0
Balance at May. 31, 2010	-27,871,964	0	3,493	0	22,890,547	-50,750,004	-16,000
Balance (in shares) at May. 31, 2010	'	0	34,926,261	'	'	'	'
Conversion of Debt	401,000	0	1,002	0	399,998	0	0
Conversion of Debt (in shares)	'	0	10,025,000	'	'	'	'
Amortization of stock compensation	603,974	0	0	0	603,974	0	0
Retire treasury stock	0	0	0	0	-16,000	0	16,000
Net income (loss)	13,364,862	0	0	0	0	13,364,862	0
Balance at May. 31, 2011	-13,502,128	0	4,495	0	23,878,519	-37,385,142	0
Balance (in shares) at May. 31, 2011	'	0	44,951,261	'	'	'	'
Conversion of Debt	51,582	0	394	0	51,188	0	0
Conversion of Debt (in shares)	'	0	3,947,213	'	'	'	'
Warrants issued	23,100	0	0	0	23,100	0	0
Net income (loss)	4,135,062	0	0	0	0	4,135,062	0
Balance at May. 31, 2012	-9,292,384	0	4,889	0	23,952,807	-33,250,080	0
Balance (in shares) at May. 31, 2012	'	0	48,898,474	'	'	'	'
Valuation of beneficial conversion feature of debt raise	600,000	0	0	0	600,000	0	0
Net income (loss)	-516,930	0	0	0	0	-516,930	0
Balance at May. 31, 2013	-9,209,314	0	4,889	0	24,552,807	-33,767,010	0
Balance (in shares) at May. 31, 2013	'	0	48,898,474	'	'	'	'
Valuation of beneficial conversion feature of debt raise	107,500	0	0	0	107,500	0	0
Warrants issued	2,834	0	0	0	2,834	0	0
Common stock to be issued for bridge notes and accrued interest	73,428	0	0	73,428	0	0	0
Common stock to be issued for promissory note and accrued interest	121,736	0	0	121,736	0	0	0
Warrants to be issued for bridge notes and accrued interest	19,047	0	0	0	19,047	0	0
Common stock to be issued for debt subject to equity being issued	125,000	0	0	125,000	0	0	0
Common stock to be issued for accounts payable	338,806	0	0	338,806	0	0	0
Common stock to be issued for consulting agreements	217,000	0	0	217,000	0	0	0
Net income (loss)	-874,057	0	0	0	0	-874,057	0
Balance at Nov. 30, 2013	($9,078,020)	$0	$4,889	$875,970	$24,682,188	($34,641,067)	$0
Balance (in shares) at Nov. 30, 2013	'	0	48,898,474	'	'	'	'

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended		116 Months Ended
	Nov. 30, 2013	Nov. 30, 2012	Nov. 30, 2013
Cash flows from operating activities:	'	'	'
Net loss	($874,057)	($81,348)	($26,363,798)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:	'	'	'
Depreciation and amortization	0	0	1,621,848
Amortization of debt discount	156,016	510	218,693
Stock based compensation	0	0	11,706,492
Warrants and beneficial conversion rights with debt	0	0	650,816
Debt and interest penalty	0	0	4,683,122
Amortization of deferred expenses	0	0	130,625
Issuance of common stock and warrants for services	219,834	0	219,834
Gain on settlement of debt	0	-2,025	-11,819,506
Changes in operating assets and liabilities:	'	'	'
Inventory	0	0	630
Deferred expenses	0	0	674,246
Prepaid expenses	-12,333	0	-59,546
Payroll taxes and related penalties and interest payable	0	0	-22,916
Accounts payable and accrued expenses	76,175	87,878	12,081,655
Net cash (used in) provided by operating activities	-434,365	5,015	-6,277,805
Cash flows from investing activities:	'	'	'
Purchase of fixed assets	0	0	-140,671
Sale of assets	0	0	124,066
Net cash used in investing activities	0	0	-16,605
Cash flows from financing activities:	'	'	'
Related party payables	0	0	1,716,726
Proceeds from debt	0	0	1,746,745
Contribution of capital	0	0	1,232,646
Exercise of stock options	0	0	23,635
Repayment of debt	0	-10,000	-6,155,670
Private placement	0	0	810,038
Proceeds from convertible debt	400,000	180,000	2,066,500
Issuance of debentures	0	0	9,533,461
Repayment of related party payables	0	0	-4,369,195
Net cash provided by financing activities	400,000	170,000	6,604,886
Net (decrease) increase in cash	-34,365	175,015	310,476
Cash and cash equivalents beginning of period	345,126	4,913	285
Cash and cash equivalents at end of period	310,761	179,928	310,761
Schedule of non-cash transactions:	'	'	'
Common stock to be issued for bridge notes and accrued interest	73,428	0	'
Warrants to be issued for bridge notes and accrued interest	19,047	0	'
Common stock to be issued for promissory note and accrued interest	121,736	0	'
Common stock to be issued for debt subject to equity being issued	125,000	0	'
Common stock to be issued for accounts payable	338,806	0	'
Valuation of beneficial conversion feature of debt raise	107,500	0	'
Supplemental disclosure of cash flow information:	'	'	'
Interest paid	0	0	'
Income taxes paid	$0	$0	'

DESCRIPTION_OF_BUSINESS

DESCRIPTION OF BUSINESS	6 Months Ended
	Nov. 30, 2013
Accounting Policies [Abstract]	'
Business Description and Basis of Presentation [Text Block]	'
	1	DESCRIPTION OF BUSINESS
	Arkados Group, Inc. (the “Company”) conducts business activities principally through Arkados, Inc., which is a wholly-owned subsidiary.
	Pursuant to an “Agreement and Plan of Merger”, (“the Merger Agreement”) dated May 7, 2004 and consummated on May 24, 2004, merged a wholly owned subsidiary, CDK Merger Corp., with Miletos, Inc. (the “Merger”). CDK Merger Corp. was renamed “Arkados, Inc.” On August 30, 2006, the Company changed its name from CDKNET.COM, Inc. to Arkados Group, Inc. All references to CDKNET.COM, Inc. have been changed accordingly. Since Arkados Group, Inc. and subsidiaries prior to May 7, 2004 had no meaningful operations, this merger has been recorded as a reorganization of Arkados, Inc. via a reverse merger with Arkados Group, Inc.
	Miletos, Inc. was a newly established entity, which acquired the assets and business of Enikia, LLC in a public foreclosure sale on March 23, 2004 in exchange for the forgiveness of $4,000,000 of secured debt and the assumption of certain outstanding liabilities. The assets and certain liabilities acquired at the foreclosure sale have been recorded at historical cost basis. The new entity, Miletos, Inc. was predominately owned by a controlled group, which was the same controlled group of Enikia, LLC and the same group became majority holders.
	The Company underwent a significant restructuring between December 23, 2010 and continuing beyond November 30, 2013 (the period ending for this report) during which substantially all of its assets were acquired by STMicroelectronics (sometimes referred to hereinafter as the “Asset Sale”), as disclosed in the 8-K filed December 29, 2010 and further described (as to the closing) in the 8-K filed July 12, 2011.
	Following the sale of its assets associated with the manufacture of microchips, the Company, still a development stage company, shifted its focus towards software and hardware design and developing solutions that enable machine to machine communications for the Internet of Things (IoT).  The Company’s solutions support smart grid and smart home applications primarily in the areas of home and building automation and energy management and are uniquely designed to drive a wide variety of wireless and powerline communication (PLC)-based products, such as sensors, gateways, video cameras, appliances and other devices.
	The accompanying financials have been presented on a development stage basis using March 24, 2004 as the date of inception.
	The accompanying condensed consolidated financial statements as of November 30, 2013 (unaudited) and May 31, 2013 and for the three and six months ended November 30, 2013 and 2012 (unaudited) have been prepared by Arkados Group, Inc. pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) including Form 10-Q and Regulation S-X. The information furnished herein reflects all adjustments (consisting of normal recurring accruals and adjustments) which are, in the opinion of management, necessary to fairly present the operating results for the respective periods. Certain information and footnote disclosures normally present in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted pursuant to such rules and regulations. These financial statements and the information included under the heading "Management's Discussion and Analysis of Financial Condition and Results of Operations" should be read in conjunction with the audited financial statements and explanatory notes for the year ended May 31, 2013 as disclosed in our annual report on Form 10-K for that year. The results of the three and six months ended November 30, 2013 (unaudited) are not necessarily indicative of the results to be expected for the pending full year ending May 31, 2014.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Nov. 30, 2013
Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
	2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
		a.	Basis of Presentation - The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. The Company has incurred net losses of approximately $26 million since inception, including a net loss of $874,057 for the six months ended November 30, 2013. Additionally, though the Company had a decrease in its net working capital deficit recently, the Company still had both working capital and stockholders’ deficiencies at November 30, 2013 and May 31, 2013 and negative cash flow from operations since inception. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management expects to incur additional losses in the foreseeable future and recognizes the need to raise capital to remain viable. The accompanying consolidated financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern.
		b.	Principles of consolidation - The consolidated financial statements include the accounts of Arkados Group, Inc. (the “Parent”), and its wholly-owned subsidiaries, which include: CDKnet, LLC, Creative Technology, LLC, CDK Financial Corp. Diversified Capital Holdings, LLC, Arkados, Inc. and Arkados Wireless Technologies, Inc. Currently, Arkados, Inc., however, is the only active entity with operations. Intercompany accounts and transactions have been eliminated in consolidation.
		c.	Cash equivalents - The Company considers investments in highly liquid instruments with a maturity of three months or less to be cash equivalents.  The Company did not have any cash equivalents at both November 30, 2013 and May 31, 2013.
		d.	Fair Value of Financial Instruments - The carrying value of cash, accounts receivable, other receivables, accounts payable and accrued expenses approximate their fair values based on the short-term maturity of these instruments. The carrying amounts of debt were also estimated to approximate fair value. The Company cannot estimate the fair value of the remaining outstanding payroll tax penalties and interest recorded in connection with the 2004 merger and legacy payables. As defined in Accounting Standards Codification (“ASC”) Topic No. 820, fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company utilizes market data or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). This fair value measurement framework applies at both initial and subsequent measurement.
	The three levels of the fair value hierarchy defined by ASC Topic No. 820 are as follows:
	Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, marketable securities and listed equities.
	Level 2 – Pricing inputs are other than quoted prices in active markets included in level 1, which are either directly or indirectly observable as of the reported date. Level 2 includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category generally include non-exchange-traded derivatives such as commodity swaps, interest rate swaps, options and collars.
	Level 3 – Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value.
		e.	Loss Per Share - Basic net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding. For the three and six months ended November 30, 2013 and 2012, there was a net loss, as a result, there are no dilutive securities presented since it would have an anti-dilutive effect. Potentially dilutive securities as of November 30, 2013 were comprised of 5,095,000 of warrants, 2,960,000 of options, and 50,000,000 shares of common stock issuable as a result of convertible debt instruments. As of November 30, 2012 potentially dilutive securities were comprised of 5,895,545 warrants and 18,000,000 shares issuable as a result of debt instruments.
		f.	Stock Based Compensation - In computing the impact, the fair value of each option and/or warrant is estimated on the date of grant based on the Black-Scholes options-pricing model utilizing certain assumptions for a risk free interest rate; volatility; and expected remaining lives of the awards. The assumptions used in calculating the fair value of share-based payment awards represent management’s best estimates, but these estimates involve inherent uncertainties and the application of management judgment. As a result, if factors change and the Company uses different assumptions, the Company’s stock-based compensation expense could be materially different in the future. In addition, the Company is required to estimate the expected forfeiture rate and only recognize expense for those shares expected to vest. In estimating the Company’s forfeiture rate, the Company analyzed its historical forfeiture rate, the remaining lives of unvested options, and the amount of vested options as a percentage of total options outstanding. If the Company’s actual forfeiture rate is materially different from its estimate, or if the Company reevaluates the forfeiture rate in the future, the stock-based compensation expense could be significantly different from what we have recorded in the current period.
		Stock based compensation expense for each of the three and six months ended November 30, 2013 and 2012 was $0.
		g.	Use of Estimates - The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, equity based transactions and disclosure of contingent liabilities at the date of the financial statements and revenues and expenses during the reporting period. Actual results could differ from those estimates.
		h.	Research and Development –All research and development costs are expensed as incurred.
		i.	New Accounting Pronouncements –
	In July 2013, the FASB issued Accounting Standards Update (“ASU”) 2013-11, “Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carry-forward, a Similar Tax Loss, or a Tax Credit Carry-forward Exists.”  The amendments in this ASU are to improve the current U.S. GAAP because they are expected to reduce diversity in practice by providing guidance on the presentation of unrecognized tax benefits and will better reflect the manner in which an entity would settle at the reporting date any additional income taxes that would result from the disallowance of a tax position when net operating loss carry-forwards, similar tax losses, or tax credit carry-forwards exist.  Current U.S. GAAP does not include explicit guidance on the financial statement presentation of an unrecognized tax benefit when a net operating loss carry-forward, a similar tax loss, or a tax credit carry-forward exists. This Update applies to all entities that have unrecognized tax benefits when a net operating loss carry-forward, a similar tax loss, or a tax credit carry-forward exists at the reporting date. The amendments in this Update are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. Early adoption is permitted. The amendments should be applied prospectively to all unrecognized tax benefits that exist at the effective date. Retrospective application is permitted.
	All newly issued but not yet effective accounting pronouncements have been deemed to be not applicable or immaterial to the Company.

SALE_OF_LICENSE_AND_IP_AGREEME

SALE OF LICENSE AND IP AGREEMENTS	6 Months Ended
	Nov. 30, 2013
Sale Of License And Intellectual Property Agreements [Abstract]	'
Sale Of License And Intellectual Property Agreements [Text Block]	'
	3. SALE OF LICENSE AND IP AGREEMENTS
	In December 2010, the Company entered into an agreement to sell substantially all of the assets used in the Company’s business of designing, developing and selling semiconductor products that incorporate power line communications and networking services and offering services related thereto (the “Asset Sale”) to STMicroelectronics, Inc. (“ST US”), a subsidiary of STMicroelectronics N.V. (“ST”), pursuant to an Asset Purchase Agreement, by and among the Company, the Companies Arkados, Inc., and Arkados Wireless Technologies, Inc. subsidiaries (collectively, “Arkados”) and ST US, dated as of December 23, 2010 (the “Purchase Agreement”).  At the same time, the Company granted a license (the “License”) to ST US to use the Company’s intellectual property assets included in the Asset Sale pending the closing of such sale. In exchange for granting the License, the Company received gross proceeds of $7 million. The Asset Sale was predicated on the Company settling its secured debt and a significant part of its unsecured debt and closed in June, 2011, whereupon the Company received $4 million.  At the time the Asset Sale was completed, ST US agreed to license back certain intellectual property on a non-exclusive basis to Arkados to facilitate the continuation and expansion of the Company’s home automation business, support the Company’s customers and, with adequate financing (of which there is no assurance), permit the Company to continue the development and marketing of smart grid products.   ST US hired substantially all of the Company’s engineering and semiconductor employees (including Oleg Logvinov, the Company’s former CEO and director, who was engaged in and directed the semiconductor business).
	Substantially all of the proceeds received pursuant to the License and the Asset Sale, after payment of expenses related to the transactions, were used to settle approximately $20 million of the Company’s outstanding secured debt issued during the period from December 2004 to August 31, 2008 (which was in default) and pay employees $1.4 million of $5.2 million due them.  The remainder of the proceeds received by the Company was used to pay other creditors and expenses incurred in connection with the Asset Sale to the extent funds were available to do so.
	As a condition to entering into the Purchase Agreement and the License, ST US required that the Company have written settlement agreements and releases with all of our secured creditors as well as all of our employees.  Under the settlement agreements with creditors, the creditors agreed to settle the amounts owed  (approximately $30,000,000), for an aggregate amount of $10,862,241 in cash, notes payable of $818,768 and another $5,259,926 in common stock of the Company which has yet to be issued. Of the cash settlements, $7,000,000 was paid in December 2010 out of proceeds from the $7,000,000 license fee received pursuant to the License (received in December, 2010), and $3,862,241 was paid at the closing out of proceeds from the Asset Sale (received in June, 2011).  In exchange for the settlement amount, the secured creditors agreed to release their security interest in Arkados’ assets and most secured creditors released Arkados from any and all additional claims, if any, that the secured creditors may have had against Arkados.  The secured creditors also agreed that ST and its affiliates were third party beneficiaries to the settlement agreements. Under the settlement agreements with the Company’s employees, the employees agreed to accept an aggregate of $1,429,949 and an amount of the Company’s equity rights to be negotiated after the closing as payment for back wages and unreimbursed expenses.  The cash payment was paid to employees in December 2010 out of the license fee paid to the Company by ST US. Also, as a condition to entering into the Purchase Agreement and the License, the Company entered into standstill agreements with holders of approximately $2,100,000 of unsecured debt pursuant to which those unsecured creditors agreed, among other things, not to exercise remedies that they may have as creditors of Arkados, not to sell or transfer their debt, to release ST and its affiliates from any and all claims that they may have against ST, if any, and not to sue ST for any dealings that the creditors had with Arkados.
	The Company is negotiating with its outstanding unsecured debt holders to compromise, extend the due date or convert outstanding debt into equity and thereby facilitate raising additional investor capital for the portion of the Company’s business that may continue. The amounts that the debt holders have agreed to settle through the receipt of the Company’s equity are labeled as “Debt Subject to Equity Being Issued” on the balance sheet. Except as set forth above, there is no binding commitment on anyone’s part to complete the transactions.

PAYROLL_TAX_LIABILITIES

PAYROLL TAX LIABILITIES	6 Months Ended
	Nov. 30, 2013
Payroll Tax Liabilities [Abstract]	'
Payroll Tax Liabilities [Text Block]	'
	4	PAYROLL TAX LIABILITIES
	Enikia was in arrears for several years in its payment of federal and state payroll taxes. Pursuant to the Merger Agreement, the Company assumed up to $1.2 million of the delinquent payroll taxes due and outstanding with the remaining difference an assumed liability of the major shareholder of the Company. During the year ended May 31, 2006, the Company made payments to both Federal and State of New Jersey taxing authorities in the amount of $874,000. The payments represented payroll taxes withheld by Miletos from its employees but not remitted to the taxing authorities. During the year ended May 31, 2008, an additional $64,106 payment was made to the State of New Jersey for payment of payroll taxes. Currently, there is $936,906 still recorded on the Company’s books as reserved against amounts possibly due and outstanding to both the federal and state tax authorities for penalties and interest incurred by Enikia related to its payroll liabilities. The Company does not believe that it has a legal obligation to pay anything more to any taxing authority, but until such clearance is received from the appropriate agencies, the Company has elected to keep the liability on its books.

ACCOUNTS_PAYABLE_AND_ACCRUED_E

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	6 Months Ended
	Nov. 30, 2013
Payables and Accruals [Abstract]	'
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	'
	5	ACCOUNTS PAYABLE AND ACCRUED EXPENSES
	As of November 30, 2013 and May 31, 2013, accounts payable and accrued expenses consist of the following amounts:
			November 30, 2013		May 31, 2013
			(Unaudited)
	Accounts payable		$	295,976	$	642,612
	Accrued interest and penalties payable			187,528		181,710
	Accrued other			661,589		616,841
			$	1,145,093	$	1,441,163
	Accounts payable transactions included the following:
	On September 10, 2013, the Company entered into a Settlement Agreement and Release with an unsecured creditor whereby the Company was released from all existing debt, including interest, in exchange for the issuance of 23,776,513 shares of common stock within 90 days of the signing of the Agreement.  The Company has yet to issue such shares under this Settlement Agreement. As of November 30, 2013 and May 31, 2013, there was $550,000 of payables due.
	On September 19, 2013, the Company entered into a General Release with an unsecured creditor whereby the Company was released from all accounts payable totaling $130,863, in exchange for the issuance of common stock.  See Note 7uu.
	On November 20, 2013, the Company entered into a Settlement Agreement and General Release with an unsecured creditor whereby the Company was released from all existing debt, including interest, totaling $207,943, in exchange for the issuance of 5,682,407 shares of common stock.  See Note 7uu.

NOTES_PAYABLE_RELATED_PARTY_PA

NOTES PAYABLE, RELATED PARTY PAYABLES AND DEBT SUBJECT TO EQUITY BEING ISSUED	6 Months Ended
	Nov. 30, 2013
Debt Disclosure [Abstract]	'
Debt Disclosure [Text Block]	'
	6	NOTES PAYABLE, RELATED PARTY PAYABLES AND DEBT SUBJECT TO EQUITY BEING ISSUED
	Notes Payable
	As a result of the sale of the Company’s Asset Sale to STUS, the notes payable and convertible debentures of $17,269,689 and the related accrued interest of $3,671,137 as of May 31, 2010, have been settled in part with the December 2010 closing in the amount of $5,570,059 and the balance in June 2011 closing with cash of $3,526,523, an undetermined amount of equity yet to be issued and $688,768 of remaining notes payable as of May 31, 2012. As of May 31, 2013 there was $741,455 of notes payable, net of debt discount of $537,323, largely the result of additional debt investments during this year.   In fiscal 2014, the Company received loans of $400,000.  As of November 30, 2013 there was $1,009,189 of notes payable, net of debt discounts of $488,807.
	Notes payable transactions include the following:
	In November 2012, the Company received a loan in the form of a Convertible Note in the principal amount of $180,000. The note bears interest at 6% per year and matures on November 15, 2014. At any time during the term of the loan, the holder of the note has the right to convert any unpaid portion of the note into shares of common stock. The conversion price shall equal $0.01 per share. The beneficial conversion feature was fair valued at $180,000 and is being amortized over the life the debt instrument.
	In December 2012, the Company received a loan in the form of a Convertible Note in the principal amount of $20,000. The note bears interest at 6% per year and matures on November 15, 2014. If not paid upon maturity, the interest rate will increase to 12% per year. At any time during the term of the loan, the holder of the note has the right to convert any unpaid portion of the note into shares of common stock. The conversion price shall equal $0.01 per share. The beneficial conversion feature was fair valued at $20,000 and is being amortized over the life the debt instrument.
	On April 22, 2013, the Company executed two Convertible Notes for loans in principal amount of $40,000 each. Each note bears interest at 6% per year and matures on April 30, 2015. At any time during the term of the loan, the holder of the note has the right to convert any unpaid portion of the note into shares of common stock. The conversion price shall equal $0.02 per share for both notes. The beneficial conversion feature was fair valued at $40,000 each and is being amortized over the life the debt instruments.
	On April 22, 2013, the Company executed a Convertible Note for a loan in the principal amount of $120,000. The note bears interest at 6% per year and matures on April 30, 2015. At any time during the term of the loan, the holder of the note has the right to convert any unpaid portion of the note into shares of common stock. The conversion price shall equal $0.02 per share. The beneficial conversion feature was fair valued at $120,000 and is being amortized over the life the debt instrument.
	On May 2, 2013, the Company executed a Convertible Note for a loan in the principal amount of $200,000. The note bears interest at 6% per year and matures on April 30, 2015. At any time during the term of the loan, the holder of the note has the right to convert any unpaid portion of the note into shares of common stock. The conversion price shall equal $0.02 per share. The beneficial conversion feature was fair valued at $200,000 and is being amortized over the life the debt instrument.
	On September 6, 2013, the Company entered into a Settlement Agreement and General Release with a prior director who was also an unsecured creditor, whereby he released all existing debt and accrued interest totaling $18,190, in exchange for the issuance of 1,204,630 shares of common stock within 90 days of the signing of the Agreement.  See Note 7ss.
	On September 9, 2013, the Company entered into a Settlement Agreement and General Release with an unsecured creditor whereby the Company was released from all existing debt and accrued interest totaling $74,286, in exchange for the issuance of 2,478,417 shares of common stock and the issuance of a warrant to exercise 1,435,000 shares of stock at $0.04 per share within 90 days of the signing of the Agreement.  See Note 7ss.
	On September 19, 2013, the Company entered into a General Release with an unsecured creditor whereby the Company was released from a promissory note, including interest, totaling $121,736, in exchange for the issuance of common stock.  See Note 7uu.
	On October 28, 2013, the Company executed a Convertible Note for a loan in the principal amount of $200,000. The note bears interest at 6% per year and matures on October 31, 2015. At any time during the term of the loan, the holder of the note has the right to convert any unpaid portion of the note into shares of common stock. The conversion price shall equal $0.04 per share. The beneficial conversion feature was fair valued at $7,500 and is being amortized over the life the debt instrument.
	On November 12, 2013, the Company executed a Convertible Note for a loan in the principal amount of $200,000. The note bears interest at 6% per year and matures on October 31, 2015. At any time during the term of the loan, the holder of the note has the right to convert any unpaid portion of the note into shares of common stock. The conversion price shall equal $0.04 per share. The beneficial conversion feature was fair valued at $100,000 and is being amortized over the life the debt instrument.
	Effective June 1, 2009, the Company adopted the provisions of EITF 07-05 “Determining Whether an Instrument (or Embedded Feature) is Indexed to a Company's Own Stock,” which was codified into ASC Topic 815, “Derivatives and Hedging.”  ASC 815 applies to any freestanding financial instruments or embedded features that have characteristics of a derivative and to any freestanding financial instruments that are potentially settled in an entity’s own common stock. The Company had 11,075,004 of warrants with exercise reset provisions, with its debt issuances over the years, which are considered freestanding derivative instruments. ASC 815 requires these warrants to be recorded as liabilities as they are no longer afforded equity treatment assumptions: risk free rates from 1.32% to 1.39%, expected life terms ranging from 0.5 years to 2.0 years, an expected volatility range of 206% to 251% depending on the term of such equity contracts and a dividend rate of 0.0%. The fair value of the warrants issued and outstanding at May 31, 2010, attributed to this derivative liability has been determined to be immaterial due to the low stock price in comparison to the exercise price, hence there was no adjustment to make upon adoption of this accounting standard. As of November 30, 2013, 11,075,004 of these warrants expired. The stock price remains low and the fair value of the derivative liability remains immaterial.
	Related Party Payables
	The Company received an aggregate of $130,000 from several of its then directors during the first quarter of 2012. This obligation remains outstanding therefore the Company has reported a related party payable in the amount of $130,000 as of each of November 30, 2013 and May 31, 2013, respectively.
	Debt Subject To Equity Being Issued
	As a direct result of the Sale of the License and IP Agreements to STUS and the mandate to obtain debt releases, the Company has been able to reach settlements with its secured creditors and employees, with cash payments to the secured creditors made as of the December 2010 and June 2011 closings.  Nothing further is owed the Company’s secured creditors.  There remains, however, approximately $3.62 million of payments due the former employees as of November 30, 2013 and May 31, 2013.
	The continuing settlements with unsecured and related parties resulted in gains being recorded in the amount of $482,784 in fiscal 2012. As of November 30, 2013 and May 31, 2013, there remained $6,079,926 and $6,204,926 of debts to be settled via cash payments and/or the issuance of equity on as yet to be determined or negotiated terms. The majority of debt holders who have settled have agreed to accept equity for their remaining debt.
	On January 6, 2013, the Company and Andreas Typaldos (“Typaldos”), former officer and director, entered into a Separation and Release Agreement (Separation Agreement”). Under the Separation Agreement, all prior agreements with Typaldos will be terminated and certain debts and obligations to Typaldos will be released in exchange for (1) $15,920 and (2) 14,073,966 shares of common stock. In addition, $19,000 will be paid to Typaldos’ son for an existing loan with the Company. The Company has yet to issue such shares under this Separation Agreement. As of November 30, 2013 and May 31, 2013, there was $945,000 of payables due to Typaldos.
	On September 11, 2013, the Company entered into a Settlement Agreement and General Release with a vendor in respect of all past due amounts prior to November 1, 2012 in exchange for a payment by the Company of $15,000 in cash and the issuance of 3,500,000 shares of the Company’s stock valued at $125,000 within 90 days of the signing of the Agreement.  The Company has not issued the shares and the payment has not been made yet.  See Note 7tt.
	During the quarter ended August 31, 2012, the Company negotiated the settlement of additional debts resulting in $10,000 being paid for the settlement of $12,025 of recorded liabilities, resulting in a gain on the settlement of such debts being recorded in the amount of $2,025.
	As of November 30, 2013, debt subject to equity being issued totaled $6,079,926.

STOCKHOLDERS_DEFICIENCY

STOCKHOLDERS' DEFICIENCY	6 Months Ended
	Nov. 30, 2013
Equity [Abstract]	'
Stockholders Equity Note Disclosure [Text Block]	'
	7	STOCKHOLDERS’ DEFICIENCY
	2004 transactions-(Unaudited)
		a.	On May 7, 2004, CDKNET.com, Inc. and Miletos entered into an “Agreement and Plan of Merger” (“the Merger Agreement”). On May 24, 2004, the merger was consummated between a wholly owned subsidiary of CDKNET.com, Inc (CDK Merger Corp) and Miletos, Inc. The successor subsidiary was renamed Arkados, Inc. Because CDKNET.com, Inc and its subsidiaries had no meaningful operations prior to May 7, 2004 and equity ownership in CDKNET.com, Inc. in an amount greater than 50% was issued to the shareholders of Miletos, Inc., this transaction has been recorded as a reorganization of Arkados, Inc. via a reverse merger with CDKNET.com, Inc.
		b.	In May 2004, prior to the consummation of the aforementioned reverse merger, the Company; (a) issued 200,000 common shares for services rendered by several individuals valued at $1.50 a share and were expensed prior to the consummation of the aforementioned reverse merger, (b) converted $150,834 of indebtedness owed to a law firm affiliated with the former CEO for 150,000 shares of common stock, (c) converted $165,000 of convertible debentures and related accrued interest of $51,539 for 549,866 shares of common stock.
		c.	Pursuant to the Merger Agreement, as amended, the consideration for the merger consisted of 16,340,577 shares of the Company’s restricted common stock (250,000 of such common shares are contingent shares and will be returned for cancellation unless called upon as a result of a breach of warranty), 39,401 shares of common stock to the former employees of Enikia, 100,000 shares were issued to the major shareholder to assume the satisfaction of certain outstanding 401K liabilities due to the employees of the predecessor entity, 2,484,644 stock options exercisable at $0.01 per share, 1,149,998 stock options exercisable at $1.20 per share. In addition $950,200 was raised through the sale of 791,833 shares of common stock of the Company, 41,667 shares of common stock were issued to satisfy $50,000 of indebtedness, and 49,833 shares of common stock for $59,800 of services rendered related to the equity raise. The $59,800 of services rendered was recorded as a cost of raising such equity.
		d.	The 883,334 shares issued, pursuant to the terms of the Purchase Agreement relating to the aforementioned equity raise, have certain registration rights. In addition, such shareholders are entitled to liquidated damages, if a registration statement, registering such shares, is not filed within 90 days of June 1, 2004 or if the registration statement is not declared effective until 120 days after June 1, 2004, or 180 days if such registration statement is subject to review by the Securities and Exchange Commission. Such liquidated damages are calculated monthly based on the delayed days of such registration not being effective. Such calculation is 2% per month of the purchase price paid by such shareholders for the 883,333 shares purchased limited to an aggregate of 18% of the aggregate purchase price paid for the 883,333 shares purchased. The Company accrued $190,800 in penalties for the failure to register such shares issued.
		e.	The major shareholder of the Company allocated 2,345,410 shares of his shares in the Company to satisfy assumed obligations of Enikia for services previously rendered to the predecessor entities. Pursuant to Topic 5T of the Staff Accounting Bulletins, such contribution of the common shares of the Company have been recorded as a contribution by the shareholder to the Company in satisfaction of such liabilities recorded of $1,288,185.
	2005 transactions- (Unaudited)
		f.	During fiscal 2005, the Company issued 575,000 shares of common stock net of another 1,050,000, which was returned for non-performance. These shares were valued at the fair market value of such stock upon issuance at prices ranging from $0.50 to $2.15 per share. The aggregate compensation expense recorded in this fiscal year for these shares issued was $724,811.
		g.	During fiscal 2005, the Company issued 610,000 options at an exercise price of $1.20 per share which was above fair market value to its employees and directors and 1,725,000 options to third parties for services rendered at exercise prices ranging from $0.01 to $1.20 per share. No compensation has been recorded for the options issued to employees and directors. The options to third parties have been valued at $900,461, which $582,292 has yet to be expensed due to the term of such services being performed.
		h.	The Company recorded $234,353 of interest expense related to the valuation of the detachable warrants and the beneficial conversion feature of $750,000 in debt raised from March to May 2005. This debt matured onJune 8, 2005, hence predominately all of such interest expense was recorded in fiscal 2005.
		i.	In August 2004, a vendor converted $75,496 of payables for 125,000 shares of common stock.
	2006 transactions – (Unaudited)
		j.	During the year ended May 31, 2006, the Company issued 750,000 stock options with an exercise price of $0.45 per share to management and its employees, which vest over four years. Another 125,000 fully vested stock options with an exercise price of $0.45 were issued to consultants, an expense of $69,170 was recorded for these stock options.
		k.	On March 20, 2006, the Company issued warrants to purchase up to 180,000 shares of our common stock for $0.85 per share to Emerging Capital Markets LLC as part compensation for investor relations consulting services for a three month period. The warrants vest in equal thirds on the first day of April, May and June 2006, provided there is no material breach of the related consulting agreement. Such investor relations consulting services agreement also provides for cash compensation in the amount of $20,000 per month for three months. These investor relations consulting agreement also provides for the requirement to obtain approval form this individual for any potential reverse stock splits greater than 1 for 5 and has the option to renew such agreement for another three months on the same terms.
		l.	On February 1, 2006, as part of the sale of an additional $375,884 of the 6% Secured Debentures described above, the Company and the holders of all outstanding 6% Debentures agreed to modify the covenant to permit the Company to issue 609,786 shares of common stock and pay $405,744 in full satisfaction of such outstanding principal and interest concurrently with the additional investment and waived prior defaults.
		m.	During the year May 31, 2006, the Company issued 75,000 shares for services valued at $22,500.
		n.	There was $404,555 recorded during the year for the valuation of equity rights and beneficial conversion features attributed to debt issuances during the year.
		o.	During the year May 31, 2006, the Company issued 466,600 shares of stock for debt penalties and extensions for consideration valued at $267,300.
	2007 transactions – (Unaudited)
		p.	In June 2006, the Company approved the issuance of 475,000 shares of Arkados stock, or $342,000, to Mr. Andreas Typaldos in recognition of his efforts to obtain financing for Arkados.
		q.	During the first quarter of 2007, the Company issued to management and its employees: 1,785,000 stock options with exercise prices ranging from $.43 to $.85; all of which vest over four years.
		r.	During the third quarter of 2007, the Company issued 100,000 shares with an exercise price of $0.40 per share to the incoming CFO as a component of her employment contract. Another 240,000 stock options with an exercise price of $0.50, vesting over 6 months, were issued to a consultant; an expense of $80,919 was recorded for these stock options.
		s.	On March 3, 2007, Arkados Wireless Technologies, Inc., our wholly owned subsidiary, filed a merger certificate completing the acquisition of Aster Wireless, Inc., a previously unaffiliated Delaware corporation. The consideration for the Merger was 1,000,000 restricted shares of our common stock. In addition, the Company issued an aggregate of 259,000 seven-year options to four employees through the acquisition exercisable at $0.405 per share which vest over 4 years aggregate of 78,564 shares of restricted stock to such employees. We also issued 300,000 seven-year options to a consultant, which options vested on March 1, 2008 and are exercisable at $0.405 per share; an expense of $100,146 was recognized.
		t.	During the fourth quarter of 2007, the Company issued 3,010,000 stock options with exercise prices ranging from $0.33 to $0.40 per share to management and its employees, which vest over four years. Another 50,000 fully vested stock options with an exercise price of $0.50 were issued to a consultant; an expense of $16,858 was recorded for these stock options.
		u.	The Company issued 175,604 shares of its common stock with gross proceeds of $1,756 from the exercise of options by employees.
		v.	There was $424,247 recorded during the year for the valuation of equity rights and beneficial conversion features attributed to debt issuances during the year.
		w.	For the year ended May 31, 2007, the Company incurred a non-cash charge of $418,997 for the amortization of stock options.
	2008 transactions – (Unaudited )
		x.	During the first quarter of 2008, the Company issued 30,000 shares to a vendor at a cost of $13,500 for the settlement of an outstanding balance. During the fourth quarter of 2008, the Company issued 166,667 shares to a consultant at a cost of $50,000.
		y.	During the first quarter of 2008, the Company issued 190,000 options to three service providers; an expense in the amount of $50,274 was recognized for these options. During the fourth quarter, the Company extended the expiration period of 263,333 options for an employee whose contract was not renewed; an expense in the amount of $30,244 was recognized for this extension. In addition, in the same period, the Company issued 150,000 fully vested options with an exercise price of $0.32 to a consultant; an expense in the amount of $24,930 was recognized for these options.
		z.	During the third quarter of 2008, the Company issued 2,494,000 stock options with exercise prices of $0.30 per share to management and its employees, which vest over four years.
		aa.	During the fourth quarter of 2008, the Company extended the expiration for two years of 2,227,864 $0.01 options due to expire on May 24, 2008 issued to employees at the time of the reorganization. The value determined by Black Scholes of $714,076 will be amortized over the next two years for this extension.
		bb.	The Company issued 402,353 short-term and 402,353 long-term warrants to the purchasers of the 6% Secured Debentures. Based on the issuance date of the debentures, debt discounts were recorded in the third quarter of 2008 in the amount of $118,723.
		cc.	The Company as part of a debt restructuring, agreed to amend the 10,065,210 warrants outstanding and issued with the then outstanding 6% Secured Debentures to be consistent with the 804,706 new warrants issued December 15, 2007 by extending the expiration date from an outside date of December 28, 2010 to December 28, 2012 and removing any restriction on exercising the warrants on a cashless basis or any provision which accelerates the expiration date if the shares issuable on exercise of the warrants are registered for resale under the Securities Act. The change in the terms of these warrants required a charge of $945,772 to be recorded.
		dd.	For the year ended May 31, 2008, the Company incurred a non-cash charge of $697,687 for the amortization of stock options.
	2009 transactions – (Unaudited)
		ee.	500,000 options were awarded to two service providers; an expense in the amount of $90,246 was recognized in the year ended May 31, 2009 for these options. These stock options and warrants are exercisable for three to ten years from the grant date.
		ff.	2,134,469 shares of stock were granted to service providers and a former employee during the year ended May 31, 2009; $422,755 of consulting, compensation expense or reduction of accrued compensation.
		gg.	A refinancing and the closing on new monies received occurred in July 2008, whereby certain debts were extended in conjunction with conversion of some indebtedness in the amount of $409,113 for 944,881 shares of common stock, 2,332,131 warrants were issued to certain debt holders exercisable at $.25 per share expiring on December 1, 2008 were valued at $264,111 and expensed, accordingly, and $810,038 of monies received net of $35,000 in legal fees from May 2008 to July 2008 resulting in 3,380,159 shares of common stock being issued.
		hh.	In February 2009 the Company’s Compensation Committee and Board of Director’s elected to cancel certain underwater options that had been granted to employees. A total of 8,438,184 options with exercise prices ranging from $0.25 to $1.20 were cancelled and new options totaling 75% of the total of the cancelled options (6,328,638 options) were issued to employees with an exercise price of $0.15 , the closing price on February 6, 2009, the date of grant. As a result of this measurement, no additional stock compensation expense was required to be recorded on the new options. The unamortized value of the cancelled options, $888,384, will be amortized over the two year vesting period of the newly issued options. As 50 % of the options were vested on the date of grant, a compensation expense was recorded in the amount of $444,192 on the grant date.
		ii.	As a result of the past option awards and the awards made in fiscal 2009, the Company has recorded equity based amortization expense in the amount of $1,776,683.
	2010 transactions – (Unaudited )
		jj.	There was $54,000 recorded during the year for the valuation of equity rights and beneficial conversion features attributed to debt issuances during the year.
		kk.	2,187,864 shares of stock were issued for the exercise of stock options resulting in $21,879 of gross proceeds to the Company.
		ll.	As a result of the past option awards and the awards made in the prior years, the Company has recorded equity based amortization expense in the amount of $1,176,762.
	2011 transactions
		mm.	As a result of the past option awards and the awards made in the prior years, the Company has recorded equity based amortization expense in the amount of $603,974.
		nn.	In December 2010, certain creditors converted $401,000 of their indebtedness for the issuance of 10,025,000 shares of common stock.
	2012 transactions
		oo.	Certain creditors received 660,000 warrants as a condition of their debt settlement with the Company. The warrants expire in May 2014 and have an exercise price of $0.035 a share. There was a debt inducement settlement expense recorded for these warrants in the amount of $23,100.
		pp.	In September 2011, certain creditors converted $51,582 of their indebtedness for the issuance of 3,947,213 shares of common stock, inclusive of past outstanding matters.
	2013 transactions
		qq.	The Company raised $600,000 of debt with conversion features, converting such debt into equity at the option of the holders at exercise prices ranging from $0.01 to $0.02 a share. The beneficial conversion rights have been valued at $600,000 and are being amortized over the life of the related debt.
	2014 transactions
		rr.	The Company raised $400,000 of debt with conversion features, converting such debt into equity at the option of the holders at an exercise price of $0.04 a share. The beneficial conversion rights have been valued at $107,500 and are being amortized over the life of the related debt.
		ss.	As described above, the Company signed settlement agreements with two bridge note holders and agreed to issue 3,683,047 shares of its common stock for $73,428 of bridge notes and accrued interest. Such shares would be exempt from registration.  In addition, the Company agreed to issue a warrant to purchase 1,435,000 shares of common stock at a price of $0.04 per share to one note holder for $19,047 of bridge notes and accrued interest.  The Company has not issued the shares as of the date of this report and such shares are classified as common stock to be issued.  In addition, the Company has not issued the warrants.
		tt.	As described above, the Company agreed to issue 3,500,000 shares of its common stock for $125,000 of debt subject to equity being issued.  Such shares would be exempt from registration.  The Company has not issued the shares as of the date of this report and such shares are classified as common stock to be issued.
		uu.	As described above, the Company signed settlement agreements with two vendors and agreed to issue 6,682,407 shares of its common stock for $338,806 of accounts payable and $121,736 of a promissory note and accrued interest.  Such shares would be exempt from registration. The Company has not issued the shares as of the date of this report and such shares are classified as common stock to be issued.
		vv.	The Company agreed to issue 3,100,000 shares of its common stock for $217,000 to two consultants and warrants to purchase 3,000,000 shares of Company common stock to one of the consultants valued at $2,834.  The values of the issuances were expensed as there were no material disincentive terms in these agreements with the two consultants. The Company has not issued the shares as of the date of this report and such shares are classified as common stock to be issued.  In addition, the warrants have not been issued.

STOCKBASED_COMPENSATION

STOCK-BASED COMPENSATION	6 Months Ended
	Nov. 30, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	'
	8	STOCK-BASED COMPENSATION
	The Company accounted for its stock based compensation in accordance with the fair value recognition provisions of FASB ASC Topic 718, Compensation – Stock Compensation (“ASC 718”).
	A. Options
	Compensation based stock option and warrant activity for warrants and qualified and unqualified stock options are summarized as follows:
					Weighted
					Average
			Shares		Exercise Price
	Outstanding at May 31, 2006			6,886,652	$	0.64
	Granted			5,824,000		0.49
	Exercised			-175,604		0.01
	Expired or cancelled			—		—
	Outstanding at May 31, 2007			12,535,048		0.58
	Granted			5,365,197		0.21
	Exercised			—
	Expired or cancelled			-2,927,864		0.22
	Outstanding at May 31, 2008			14,972,381		0.51
	Granted			14,427,600		0.15 - 0.25
	Exercised			—
	Expired or cancelled			-9,438,184		0.25 -1.20
	Outstanding at May 31, 2009			19,961,797		0.27
	Granted			—
	Exercised			-2,228,364		0.01
	Expired or cancelled			-583,197		0.25
	Outstanding at May 31, 2010			17,150,236		0.3
	Granted			—		—
	Exercised			-2,227,864		0.01
	Expired or cancelled			-11,072,372		0.3
	Outstanding at May 31, 2011			3,850,000		0.65
	Granted			—		—
	Exercised			—		—
	Expired or cancelled			-240,000		0.83
	Outstanding at May 31, 2012			3,610,000		0.55
	Granted			—		—
	Exercised			—
	Expired or cancelled			-650,000		0.75
	Outstanding at May 31, 2013			2,960,000		0.29
	Granted			—		—
	Exercised			—		—
	Expired or cancelled			—		—
	Outstanding at November 30, 2013			2,960,000	$	0.29
	The following table summarizes information about options outstanding and exercisable at November 30, 2013:
			Options Outstanding and exercisable
			Number		Weighted-		Weighted-		Number
			Outstanding		Average		Average		Exercisable
					Remaining Life		Exercise
					In Years		Price
	Range of exercise prices:
	$0.00 - $0.25			1,800,000		1.84		0.24		1,800,000
	$0.26 - $1.00			1,160,000		1.07	$	0.36		1,160,000
				2,960,000		1.44	$	0.29		2,960,000
	The compensation expense attributed to the issuance of the options and warrants will be recognized as they vest / earned. These stock options and warrants are exercisable for three to ten years from the grant date.
	The employee stock option plan stock options are exercisable forten years from the grant date and vest over various terms from the grant date to three years.
	B. Warrants
	The issuance of warrants attributed to debt issuances are summarized as follows:
					Weighted
					Average
			Shares		Exercise Price
	Outstanding at May 31, 2006			4,392,874	$	0.84
	Granted			4,655,366		0.93
	Exercised			—		—
	Expired or cancelled			—		—
	Outstanding at May 31, 2007			9,048,240		0.88
	Granted			1,821,676		0.85
Exercised			—		—
Expired or cancelled			-825,000		0.67
Outstanding at May 31, 2008			10,044,916		0.84
Granted			4,022,225		0.25
Exercised			—		—
Expired or cancelled			-2,332,137		0.85
Outstanding at May 31, 2009			11,735,004		0.63
Granted			—		—
Exercised			—		—
Expired or cancelled			—		—
Outstanding at May 31, 2010			11,735,004		0.63
Granted			—		—
Exercised			—		—
Expired or cancelled			-6,499,057		0.7
Outstanding at May 31, 2011			5,235,945		0.5
Granted			660,000		0.035
Exercised			—		—
Expired or cancelled			—		—
Outstanding at May 31, 2012			5,895,945		0.5
Granted			—		—
Exercised			—		—
Expired or cancelled			-3,545,865		0.7
Outstanding at May 31, 2013			2,350,080		0.19
Granted			4,435,000		0.114
Exercised			—		—
Expired or cancelled			-1,690,080		0.25
Outstanding at November 30, 2013			5,095,000	$	0.104
The following table summarizes information about warrants outstanding and exercisable at November 30, 2013:
		Outstanding and exercisable
		Number		Weighted-		Weighted-		Number
		Outstanding		average		Average		Exercisable
				remaining life		Exercise
				in years		Price
Range of exercise prices:
$0.01 to $0.04			2,095,000		2.09	$	0.038		2,095,000
$0.05 to $0.20			3,000,000		3.02		0.15		3,000,000
			5,095,000		2.64	$	0.104		5,095,000
The warrants issued were valued using the Black-Scholes option pricing model under the following assumptions: stock price $0.05 - $0.07; strike price $0.04 - $0.20; expected volatility 20.37% - 20.64%; risk-free interest rate 0.57% - 0.87%; term 3 years. The Company did not use the volatility rate of its common stock price. Instead, the volatility rate was based on the Nasdaq-100 Technology Sector index.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Nov. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure [Text Block]	'
	9	COMMITMENTS AND CONTINGENCIES
	The Company utilized premises on a month-to-month basis of one its stockholders during fiscal 2012 and from June 2012 through December 2012. Beginning January 1, 2013 through the current date, the Company has been subletting office space on a month-to-month basis from a company owned by its chief executive officer at the rate of $1,668 per month.
	Rent expense for the three and six months ended November 30, 2013 was $5,004 and $10,008, respectively, and $0 and $0 for the three and six months ended November 30, 2012.
	On July 1, 2013, the Company entered into a consulting agreement whereby the consultant would be paid in shares of the Company’s common stock in lieu of cash after achieving certain milestones. 20 million shares are to be issued upon consummation of an agreement with a customer, another 30 million shares each upon gross revenue receipts of $500,000, $2,000,000 and $4,000,000, respectively.
	On November 20, 2013, the Company entered into a one-year consulting agreement whereby the consultant received 3,000,000 shares of common stock and warrants to purchase 3,000,000 shares of common stock exercisable at prices ranging from $0.10 to $0.20 per share.  In addition, the consultant is entitled to a 7% finder’s fee on the gross consideration paid for an acquisition identified by the consultant.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Nov. 30, 2013
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	10	SUBSEQUENT EVENTS
	Management has evaluated subsequent events through the date of this filing.  There are no subsequent events to disclose.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Nov. 30, 2013
Accounting Policies [Abstract]	'
Basis of Accounting, Policy [Policy Text Block]	'
		a.	Basis of Presentation - The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. The Company has incurred net losses of approximately $26 million since inception, including a net loss of $874,057 for the six months ended November 30, 2013. Additionally, though the Company had a decrease in its net working capital deficit recently, the Company still had both working capital and stockholders’ deficiencies at November 30, 2013 and May 31, 2013 and negative cash flow from operations since inception. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management expects to incur additional losses in the foreseeable future and recognizes the need to raise capital to remain viable. The accompanying consolidated financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern.
Consolidation, Policy [Policy Text Block]	'
		b.	Principles of consolidation - The consolidated financial statements include the accounts of Arkados Group, Inc. (the “Parent”), and its wholly-owned subsidiaries, which include: CDKnet, LLC, Creative Technology, LLC, CDK Financial Corp. Diversified Capital Holdings, LLC, Arkados, Inc. and Arkados Wireless Technologies, Inc. Currently, Arkados, Inc., however, is the only active entity with operations. Intercompany accounts and transactions have been eliminated in consolidation.
Cash and Cash Equivalents, Policy [Policy Text Block]	'
		c.	Cash equivalents - The Company considers investments in highly liquid instruments with a maturity of three months or less to be cash equivalents.  The Company did not have any cash equivalents at both November 30, 2013 and May 31, 2013.
Fair Value of Financial Instruments, Policy [Policy Text Block]	'
		d.	Fair Value of Financial Instruments - The carrying value of cash, accounts receivable, other receivables, accounts payable and accrued expenses approximate their fair values based on the short-term maturity of these instruments. The carrying amounts of debt were also estimated to approximate fair value. The Company cannot estimate the fair value of the remaining outstanding payroll tax penalties and interest recorded in connection with the 2004 merger and legacy payables. As defined in Accounting Standards Codification (“ASC”) Topic No. 820, fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company utilizes market data or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). This fair value measurement framework applies at both initial and subsequent measurement.
	The three levels of the fair value hierarchy defined by ASC Topic No. 820 are as follows:
	Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, marketable securities and listed equities.
	Level 2 – Pricing inputs are other than quoted prices in active markets included in level 1, which are either directly or indirectly observable as of the reported date. Level 2 includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category generally include non-exchange-traded derivatives such as commodity swaps, interest rate swaps, options and collars.
	Level 3 – Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value.
Earnings Per Share, Policy [Policy Text Block]	'
		e.	Loss Per Share - Basic net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding. For the three and six months ended November 30, 2013 and 2012, there was a net loss, as a result, there are no dilutive securities presented since it would have an anti-dilutive effect. Potentially dilutive securities as of November 30, 2013 were comprised of 5,095,000 of warrants, 2,960,000 of options, and 50,000,000 shares of common stock issuable as a result of convertible debt instruments. As of November 30, 2012 potentially dilutive securities were comprised of 5,895,545 warrants and 18,000,000 shares issuable as a result of debt instruments.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	'
		f.	Stock Based Compensation - In computing the impact, the fair value of each option and/or warrant is estimated on the date of grant based on the Black-Scholes options-pricing model utilizing certain assumptions for a risk free interest rate; volatility; and expected remaining lives of the awards. The assumptions used in calculating the fair value of share-based payment awards represent management’s best estimates, but these estimates involve inherent uncertainties and the application of management judgment. As a result, if factors change and the Company uses different assumptions, the Company’s stock-based compensation expense could be materially different in the future. In addition, the Company is required to estimate the expected forfeiture rate and only recognize expense for those shares expected to vest. In estimating the Company’s forfeiture rate, the Company analyzed its historical forfeiture rate, the remaining lives of unvested options, and the amount of vested options as a percentage of total options outstanding. If the Company’s actual forfeiture rate is materially different from its estimate, or if the Company reevaluates the forfeiture rate in the future, the stock-based compensation expense could be significantly different from what we have recorded in the current period.
		Stock based compensation expense for each of the three and six months ended November 30, 2013 and 2012 was $0.
Use of Estimates, Policy [Policy Text Block]	'
		g.	Use of Estimates - The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, equity based transactions and disclosure of contingent liabilities at the date of the financial statements and revenues and expenses during the reporting period. Actual results could differ from those estimates.
Research and Development Expense, Policy [Policy Text Block]	'
		h.	Research and Development –All research and development costs are expensed as incurred.
New Accounting Pronouncements, Policy [Policy Text Block]	'
		i.	New Accounting Pronouncements –
	In July 2013, the FASB issued Accounting Standards Update (“ASU”) 2013-11, “Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carry-forward, a Similar Tax Loss, or a Tax Credit Carry-forward Exists.”  The amendments in this ASU are to improve the current U.S. GAAP because they are expected to reduce diversity in practice by providing guidance on the presentation of unrecognized tax benefits and will better reflect the manner in which an entity would settle at the reporting date any additional income taxes that would result from the disallowance of a tax position when net operating loss carry-forwards, similar tax losses, or tax credit carry-forwards exist.  Current U.S. GAAP does not include explicit guidance on the financial statement presentation of an unrecognized tax benefit when a net operating loss carry-forward, a similar tax loss, or a tax credit carry-forward exists. This Update applies to all entities that have unrecognized tax benefits when a net operating loss carry-forward, a similar tax loss, or a tax credit carry-forward exists at the reporting date. The amendments in this Update are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. Early adoption is permitted. The amendments should be applied prospectively to all unrecognized tax benefits that exist at the effective date. Retrospective application is permitted.
	All newly issued but not yet effective accounting pronouncements have been deemed to be not applicable or immaterial to the Company.

ACCOUNTS_PAYABLE_AND_ACCRUED_E1

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	6 Months Ended
	Nov. 30, 2013
Payables and Accruals [Abstract]	'
Schedule of Accrued Liabilities [Table Text Block]	'
	As of November 30, 2013 and May 31, 2013, accounts payable and accrued expenses consist of the following amounts:
		November 30, 2013		May 31, 2013
		(Unaudited)
	Accounts payable	$	295,976	$	642,612
	Accrued interest and penalties payable		187,528		181,710
	Accrued other		661,589		616,841
		$	1,145,093	$	1,441,163

STOCKBASED_COMPENSATION_Tables

STOCK-BASED COMPENSATION (Tables)	6 Months Ended
	Nov. 30, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	'
	Compensation based stock option and warrant activity for warrants and qualified and unqualified stock options are summarized as follows:
				Weighted
				Average
		Shares		Exercise Price
	Outstanding at May 31, 2006		6,886,652	$	0.64
	Granted		5,824,000		0.49
	Exercised		-175,604		0.01
	Expired or cancelled		—		—
	Outstanding at May 31, 2007		12,535,048		0.58
	Granted		5,365,197		0.21
	Exercised		—
	Expired or cancelled		-2,927,864		0.22
	Outstanding at May 31, 2008		14,972,381		0.51
	Granted		14,427,600		0.15 - 0.25
	Exercised		—
	Expired or cancelled		-9,438,184		0.25 -1.20
	Outstanding at May 31, 2009		19,961,797		0.27
	Granted		—
	Exercised		-2,228,364		0.01
	Expired or cancelled		-583,197		0.25
	Outstanding at May 31, 2010		17,150,236		0.3
	Granted		—		—
	Exercised		-2,227,864		0.01
	Expired or cancelled		-11,072,372		0.3
	Outstanding at May 31, 2011		3,850,000		0.65
	Granted		—		—
	Exercised		—		—
	Expired or cancelled		-240,000		0.83
	Outstanding at May 31, 2012		3,610,000		0.55
	Granted		—		—
	Exercised		—
	Expired or cancelled		-650,000		0.75
	Outstanding at May 31, 2013		2,960,000		0.29
	Granted		—		—
	Exercised		—		—
	Expired or cancelled		—		—
	Outstanding at November 30, 2013		2,960,000	$	0.29
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]	'
	The following table summarizes information about options outstanding and exercisable at November 30, 2013:
		Options Outstanding and exercisable
		Number		Weighted-		Weighted-		Number
		Outstanding		Average		Average		Exercisable
				Remaining Life		Exercise
				In Years		Price
	Range of exercise prices:
	$0.00 - $0.25		1,800,000		1.84		0.24		1,800,000
	$0.26 - $1.00		1,160,000		1.07	$	0.36		1,160,000
			2,960,000		1.44	$	0.29		2,960,000
Schedule of Share-based Compensation, Warrants, Activity [Table Text Block]	'
	The issuance of warrants attributed to debt issuances are summarized as follows:
				Weighted
				Average
		Shares		Exercise Price
	Outstanding at May 31, 2006		4,392,874	$	0.84
	Granted		4,655,366		0.93
	Exercised		—		—
	Expired or cancelled		—		—
	Outstanding at May 31, 2007		9,048,240		0.88
	Granted		1,821,676		0.85
	Exercised		—		—
	Expired or cancelled		-825,000		0.67
	Outstanding at May 31, 2008		10,044,916		0.84
	Granted		4,022,225		0.25
	Exercised		—		—
	Expired or cancelled		-2,332,137		0.85
	Outstanding at May 31, 2009		11,735,004		0.63
	Granted		—		—
	Exercised		—		—
	Expired or cancelled		—		—
	Outstanding at May 31, 2010		11,735,004		0.63
	Granted		—		—
	Exercised		—		—
	Expired or cancelled		-6,499,057		0.7
	Outstanding at May 31, 2011		5,235,945		0.5
	Granted		660,000		0.035
	Exercised		—		—
	Expired or cancelled		—		—
	Outstanding at May 31, 2012		5,895,945		0.5
	Granted		—		—
	Exercised		—		—
	Expired or cancelled		-3,545,865		0.7
	Outstanding at May 31, 2013		2,350,080		0.19
	Granted		4,435,000		0.114
	Exercised		—		—
	Expired or cancelled		-1,690,080		0.25
	Outstanding at November 30, 2013		5,095,000	$	0.104
Schedule of Share-based Compensation, Shares Authorized under Warrants Plans, by Exercise Price Range [Table Text Block]	'
	The following table summarizes information about warrants outstanding and exercisable at November 30, 2013:
		Outstanding and exercisable
		Number		Weighted-		Weighted-		Number
		Outstanding		average		Average		Exercisable
				remaining life		Exercise
				in years		Price
	Range of exercise prices:
	$0.01 to $0.04		2,095,000		2.09	$	0.038		2,095,000
	$0.05 to $0.20		3,000,000		3.02		0.15		3,000,000
			5,095,000		2.64	$	0.104		5,095,000

DESCRIPTION_OF_BUSINESS_Detail

DESCRIPTION OF BUSINESS (Details Textual) (Miletos Inc [Member], USD $)	1 Months Ended
	Mar. 31, 2004
Miletos Inc [Member]	'
Debt Instrument, Decrease, Forgiveness	$4,000,000

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual) (USD $)

2 Months Ended

3 Months Ended

6 Months Ended

12 Months Ended

116 Months Ended

31-May-04

Nov. 30, 2013

Nov. 30, 2012

31-May-07

Nov. 30, 2013

Nov. 30, 2012

31-May-13

31-May-12

31-May-11

31-May-10

31-May-09

31-May-08

31-May-07

31-May-06

31-May-05

Nov. 30, 2013

Net income (loss)

($693,833)

($548,667)

($29,913)

'

($874,057)

($81,348)

($516,930)

$4,135,062

$13,364,862

($11,478,230)

($6,762,218)

($6,478,999)

($6,033,075)

($4,025,016)

($7,001,365)

($26,363,798)

Stock based compensation

'

0

0

16,858

0

0

'

'

603,974

1,176,762

'

'

100,146

69,170

'

11,706,492

Debt Instrument [Member]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number Of Warrants Included In Earning Per Share Calculation

'

'

'

'

'

$18,000,000

'

'

'

'

'

'

'

'

'

'

Warrant [Member]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Conversion, Converted Instrument, Warrants or Options Issued

'

'

'

'

5,095,000

'

'

'

'

'

'

'

'

'

'

'

Number Of Warrants Included In Earning Per Share Calculation

'

'

'

'

'

$5,895,545

'

'

'

'

'

'

'

'

'

'

Common Stock [Member]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Net income (loss)

$0

'

'

'

$0

'

$0

$0

$0

$0

$0

$0

$0

$0

$0

'

Debt Conversion, Converted Instrument, Shares Issued

'

'

'

'

'

'

'

'

'

'

'

'

'

609,786

125,000

'

Common Stock [Member] | Debt Instrument [Member]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Conversion, Converted Instrument, Shares Issued

'

'

'

'

50,000,000

'

'

'

'

'

'

'

'

'

'

'

Options [Member]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Conversion, Converted Instrument, Warrants or Options Issued

'

'

'

'

2,960,000

'

'

'

'

'

'

'

'

'

'

'

SALE_OF_LICENSE_AND_IP_AGREEME1

SALE OF LICENSE AND IP AGREEMENTS (Details Textual) (USD $)	1 Months Ended	12 Months Ended
	Jun. 30, 2011	31-May-11
Proceeds from Sale of Intangible Assets	'	$7,000,000
Proceeds from Sale of Other Assets	4,000,000	'
Secured Debt	'	20,000,000
Workers Compensation Liability	'	1,400,000
Employee-related Liabilities	'	5,200,000
Payments for Legal Settlements	'	7,000,000
Payment Of Back Wages	'	1,429,949
Settlement Agreements [Member]	'	'
Accounts Payable	'	30,000,000
Extinguishment of Debt, Amount	'	10,862,241
Payments for Restructuring	'	3,862,241
Unsecured Debt	'	2,100,000
Settlement Agreements [Member] | Equity [Member]	'	'
Extinguishment of Debt, Amount	'	5,259,926
Settlement Agreements [Member] | Notes Payable, Other Payables [Member]	'	'
Extinguishment of Debt, Amount	'	$818,768

PAYROLL_TAX_LIABILITIES_Detail

PAYROLL TAX LIABILITIES (Details Textual) (USD $)	12 Months Ended
	31-May-08	31-May-06	Nov. 30, 2013
Delinquent Payroll Taxes Outstanding, Maximum	'	$1,200,000	'
Effective Income Tax Rate Reconciliation at Federal Statutory Income Tax Rate	64,106	874,000	'
Income Tax Examination, Penalties and Interest Accrued	'	'	$936,906

ACCOUNTS_PAYABLE_AND_ACCRUED_E2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) (USD $)	Nov. 30, 2013	31-May-13
Accounts payable	$295,976	$642,612
Accrued interest and penalties payable	187,528	181,710
Accrued other	661,589	616,841
Accrued Liabilities	$1,145,093	$1,441,163

ACCOUNTS_PAYABLE_AND_ACCRUED_E3

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details Textual) (USD $)	Nov. 30, 2013	31-May-13	Nov. 30, 2013	31-May-13	Sep. 19, 2013	Nov. 30, 2013	Nov. 20, 2013
			Settlement Agreement On September 10, 2013 [Member]	Settlement Agreement On September 10, 2013 [Member]	Settlement Agreement On September 19, 2013 [Member]	Settlement Agreement On November 20, 2013 [Member]	Settlement Agreement On November 20, 2013 [Member]
Debt Conversion, Converted Instrument, Shares Issued	'	'	23,776,513	'	'	5,682,407	'
Accounts Payable, Current	$295,976	$642,612	$550,000	$550,000	$130,863	'	$207,943

NOTES_PAYABLE_RELATED_PARTY_PA1

NOTES PAYABLE, RELATED PARTY PAYABLES AND DEBT SUBJECT TO EQUITY BEING ISSUED (Details Textual) (USD $)

3 Months Ended

6 Months Ended

12 Months Ended

116 Months Ended

3 Months Ended

1 Months Ended

3 Months Ended

1 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

Nov. 30, 2013

Aug. 31, 2013

Nov. 30, 2012

Aug. 31, 2012

Aug. 31, 2011

Nov. 30, 2013

Nov. 30, 2012

31-May-13

31-May-12

Dec. 31, 2010

31-May-10

31-May-09

31-May-07

31-May-06

31-May-05

Nov. 30, 2013

Dec. 31, 2012

Nov. 30, 2013

Sep. 06, 2013

Sep. 09, 2013

Sep. 11, 2013

Nov. 30, 2013

Nov. 30, 2013

31-May-13

Nov. 30, 2013

Oct. 31, 2013

31-May-13

Apr. 30, 2013

Dec. 31, 2012

Nov. 30, 2012

Nov. 12, 2013

Oct. 28, 2013

2-May-13

Apr. 22, 2013

Sep. 19, 2013

Apr. 30, 2013

Apr. 22, 2013

31-May-12

31-May-10

31-May-05

Nov. 30, 2013

Nov. 30, 2013

31-May-10

31-May-10

31-May-06

31-May-05

Nov. 30, 2013

Nov. 30, 2013

Settlement Agreement On September 6, 2013 [Member]

Settlement Agreement On September 6, 2013 [Member]

Settlement Agreement On September 9, 2013 [Member]

Settlement Agreement On September 11, 2013 [Member]

Typaldos Son [Member]

Andreas Typaldos [Member]

Andreas Typaldos [Member]

Convertible Notes Payable [Member]

Convertible Notes Payable [Member]

Convertible Notes Payable [Member]

Convertible Notes Payable [Member]

Convertible Notes Payable [Member]

Convertible Notes Payable [Member]

Convertible Notes Payable [Member]

Convertible Notes Payable [Member]

Convertible Notes Payable [Member]

Convertible Notes Payable [Member]

promissory Notes Payable [Member]

Two Convertible Notes Payable [Member]

Two Convertible Notes Payable [Member]

Warrant [Member]

Warrant [Member]

Warrant [Member]

Warrant [Member]

Warrant [Member]

Warrant [Member]

Warrant [Member]

Common Stock [Member]

Common Stock [Member]

Common Stock [Member]

Common Stock [Member]

Settlement Agreement On September 19, 2013 [Member]

Settlement Agreement On September 9, 2013 [Member]

Maximum [Member]

Minimum [Member]

Settlement Agreement On September 9, 2013 [Member]

Settlement Agreement On September 11, 2013 [Member]

Notes Payable And Convertible Debentures

'

'

'

'

'

'

'

'

'

'

$17,269,689

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest Payable

'

'

'

'

'

'

'

'

'

'

3,671,137

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Convertible Notes Payable, Current

1,009,189

'

'

'

'

1,009,189

'

'

688,768

'

'

'

'

'

'

1,009,189

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Convertible Notes Payable, Noncurrent

'

'

'

'

'

'

'

741,455

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Notes Payable Unamortized Discount Noncurrent

391,990

'

'

'

'

391,990

'

537,323

'

'

'

'

'

'

'

391,990

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Proceeds from Convertible Debt

'

'

'

'

'

400,000

180,000

'

'

'

'

'

'

'

'

2,066,500

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Repayments of Notes Payable

'

'

'

'

3,526,523

'

'

'

'

5,570,059

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Proceeds from Related Party Debt

'

130,000

'

'

'

0

0

'

'

'

'

'

'

'

'

1,716,726

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Due to Related Parties, Current

130,000

'

'

'

'

130,000

'

130,000

'

'

'

'

'

'

'

130,000

'

'

'

'

15,000

19,000

945,000

945,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair Value Assumptions, Risk Free Interest Rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1.39%

1.32%

'

'

'

'

Fair Value Assumptions, Expected Term

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'2 years

'6 months

'

'

'

'

Fair Value Assumptions, Expected Volatility Rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.00%

'

'

'

251.00%

206.00%

'

'

'

'

Number Of Warrants Expired

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

11,075,004

'

'

'

'

'

'

'

Gains (Losses) on Extinguishment of Debt, Total

0

'

0

'

'

0

2,025

'

482,784

'

'

'

'

'

'

11,819,506

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Convertible Debt, Current

6,079,926

'

'

'

'

6,079,926

'

6,204,926

'

'

'

'

'

'

'

6,079,926

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Repayments of Debt

'

'

'

10,000

'

0

10,000

'

'

'

'

'

'

'

'

6,155,670

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt, Current, Total

'

'

'

12,025

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Face Amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

20,000

180,000

200,000

200,000

200,000

120,000

'

'

40,000

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Interest Rate, Stated Percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

6.00%

'

'

'

'

'

'

'

'

'

'

'

6.00%

6.00%

6.00%

6.00%

6.00%

6.00%

'

'

6.00%

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Maturity Date

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

31-Oct-15

31-Oct-15

30-Apr-15

30-Apr-15

15-Nov-14

15-Nov-14

'

'

'

'

'

30-Apr-15

'

'

'

8-Jun-05

'

'

'

'

'

'

'

'

Debt Instrument, Convertible, Conversion Price

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.01

$0.01

$0.04

$0.04

$0.02

$0.02

'

'

$0.02

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Convertible, Beneficial Conversion Feature

'

'

'

'

'

107,500

0

600,000

'

'

54,000

264,111

424,247

404,555

'

'

'

'

'

'

'

'

'

'

100,000

7,500

200,000

120,000

20,000

180,000

'

'

'

'

'

40,000

'

'

'

750,000

'

'

'

'

'

'

'

'

Debt Instrument, Interest Rate, Increase (Decrease)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

12.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Separation and Release Agreement Settlement Amount To Be Paid

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

15,920

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Separation and Release Agreement Settlement Shares To Be Issued

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

14,073,966

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Notes Payable

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

121,736

'

'

'

'

'

'

'

'

'

'

'

'

'

Due To Former Employees

3,620,000

'

'

'

'

3,620,000

'

3,620,000

'

'

'

'

'

'

'

3,620,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Notes Payable Unamortized Discount Current

96,817

'

'

'

'

96,817

'

0

'

'

'

'

'

'

'

96,817

'

'

'

'

'

'

'

'

488,807

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number Of Debt Instrument

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Accounts Payable, Current

295,976

'

'

'

'

295,976

'

642,612

'

'

'

'

'

'

'

295,976

'

'

18,190

74,286

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Conversion, Converted Instrument, Shares Issued

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,204,630

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,435,000

'

'

609,786

125,000

2,478,417

3,500,000

Exercise Price of Warrant

'

'

'

'

'

$0.04

'

'

'

'

'

$0.25

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.04

'

'

'

$0.04

'

'

'

'

'

'

Embedded Derivative, Fair Value of Embedded Derivative Liability

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

11,075,004

'

'

'

'

'

'

'

'

'

Debt Conversion, Converted Instrument, Amount

'

'

'

'

'

'

'

'

'

'

'

'

'

$405,744

$75,496

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$61

$13

'

$125,000

STOCKHOLDERS_DEFICIENCY_Detail

STOCKHOLDERS' DEFICIENCY (Details Textual) (USD $)

3 Months Ended

6 Months Ended

12 Months Ended

116 Months Ended

6 Months Ended

12 Months Ended

6 Months Ended

12 Months Ended

6 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

2 Months Ended

6 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

6 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

6 Months Ended

Nov. 30, 2013

Nov. 30, 2012

31-May-08

Feb. 29, 2008

Aug. 31, 2007

31-May-07

Feb. 28, 2007

Nov. 30, 2013

Nov. 30, 2012

31-May-13

31-May-12

31-May-11

31-May-10

31-May-09

31-May-08

31-May-07

31-May-06

31-May-05

31-May-04

Nov. 30, 2013

Dec. 31, 2012

Nov. 30, 2013

31-May-13

31-May-12

31-May-11

31-May-10

31-May-09

31-May-08

31-May-07

31-May-09

31-May-06

31-May-08

Feb. 29, 2008

Nov. 30, 2013

31-May-13

31-May-05

31-May-09

31-May-09

Nov. 30, 2013

31-May-13

31-May-05

31-May-09

31-May-09

31-May-04

31-May-04

31-May-04

31-May-04

31-May-04

Nov. 30, 2013

31-May-04

31-May-04

31-May-05

Feb. 29, 2008

31-May-07

Aug. 31, 2006

31-May-06

31-May-07

Aug. 31, 2006

31-May-07

Aug. 31, 2006

31-May-06

31-May-06

31-May-07

31-May-07

31-May-07

31-May-04

31-May-04

31-May-04

31-May-04

Nov. 30, 2013

31-May-12

31-May-11

31-May-10

31-May-09

31-May-08

31-May-07

31-May-06

31-May-05

31-May-04

31-May-04

Nov. 30, 2013

31-May-13

31-May-12

31-May-11

31-May-10

31-May-09

31-May-08

31-May-07

31-May-05

31-May-04

31-May-04

31-May-04

31-May-04

31-May-04

Feb. 28, 2007

31-May-08

31-May-07

Aug. 31, 2007

Nov. 30, 2013

31-May-04

Employee Stock Option [Member]

Employee Stock Option [Member]

Employee Stock Option [Member]

Employee Stock Option [Member]

Employee Stock Option [Member]

Employee Stock Option [Member]

Employee Stock Option [Member]

Employee Stock Option [Member]

Underwater Options [Member]

Secured Debentures [Member]

Secured Debentures [Member]

Secured Debentures [Member]

Maximum [Member]

Maximum [Member]

Maximum [Member]

Maximum [Member]

Maximum [Member]

Minimum [Member]

Minimum [Member]

Minimum [Member]

Minimum [Member]

Minimum [Member]

Purchase Agreement [Member]

Merger Agreement Amended [Member]

Merger Agreement Amended [Member]

Merger Agreement Amended [Member]

Reverse Merger [Member]

Settlement Agreement 2 [Member]

Former Employees [Member]

Majority Shareholder [Member]

Employee And Director [Member]

Management And Employees [Member]

Management And Employees [Member]

Management And Employees [Member]

Management And Employees [Member]

Management And Employees [Member]

Management And Employees [Member]

Management And Employees [Member]

Management And Employees [Member]

Emerging Capital Markets LLC [Member]

Emerging Capital Markets LLC [Member]

Four Employees [Member]

Mr. Andreas Typaldos [Member]

Restricted Stock [Member]

Restricted Stock [Member]

Employee Stock Option 1 [Member]

Employee Stock Option 2 [Member]

Common Stock [Member]

Common Stock [Member]

Common Stock [Member]

Common Stock [Member]

Common Stock [Member]

Common Stock [Member]

Common Stock [Member]

Common Stock [Member]

Common Stock [Member]

Common Stock [Member]

Common Stock [Member]

Common Stock [Member]

Warrant [Member]

Warrant [Member]

Warrant [Member]

Warrant [Member]

Warrant [Member]

Warrant [Member]

Warrant [Member]

Warrant [Member]

Warrant [Member]

Chief Executive Officer [Member]

Chief Executive Officer [Member]

Chief Executive Officer [Member]

Chief Executive Officer [Member]

Chief Executive Officer [Member]

Chief Financial Officer [Member]

Consultant [Member]

Consultant [Member]

Vendor [Member]

Vendor [Member]

Miletos Inc [Member]

Employee Stock Option [Member]

Underwater Options [Member]

Employee Stock Option [Member]

Underwater Options [Member]

Employee Stock Option [Member]

Enikia, LLC [Member]

Enikia, LLC [Member]

Maximum [Member]

Maximum [Member]

Minimum [Member]

Minimum [Member]

Merger Agreement Amended [Member]

Merger Agreement Amended [Member]

Merger Agreement Amended [Member]

Merger Agreement Amended [Member]

Merger Agreement Amended [Member]

Reverse Merger [Member]

Accrued Interest [Member]

Convertible Debenture [Member]

Common Stock [Member]

Common Stock [Member]

Merger Agreement Amended [Member]

Reverse Merger [Member]

Reverse Merger [Member]

Reverse Merger [Member]

Convertible Debenture [Member]

Reverse Merger [Member]

Equity Method Investment, Ownership Percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

50.00%

Stock Issued During Period, Value, Issued for Services

'

'

'

'

'

'

'

'

'

'

'

'

'

$422,755

$63,500

$342,000

$22,500

$724,811

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$200,000

'

'

$1,288,185

'

'

'

'

'

'

'

'

'

'

'

'

$342,000

'

'

'

'

'

'

'

'

'

$213

$20

$47

$8

$58

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$50,000

'

$13,500

'

'

Share Price

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$2.15

'

'

'

'

$0.50

'

'

'

'

'

'

$1.50

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Conversion, Original Debt, Amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

50,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

150,834

51,539

165,000

'

'

'

'

'

'

'

'

Debt Conversion, Converted Instrument, Shares Issued

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

609,786

125,000

41,667

'

'

'

'

'

'

'

'

'

'

'

'

'

150,000

549,866

'

'

'

'

6,682,407

'

Business Acquisition Consideration Shares Issued

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,000,000

16,340,577

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Business Combination Contingent Consideration Shares Issuable

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

39,401

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

250,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,484,644

1,149,998

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.01

$1.20

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Proceeds from Issuance of Common Stock

'

'

'

'

'

'

'

0

0

'

'

'

'

'

'

'

'

'

'

1,232,646

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

950,200

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Sale of Stock, Number of Shares Issued in Transaction

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

791,833

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period, Shares, Issued for Services

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

49,833

'

'

'

'

'

2,345,410

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,134,469

196,667

475,000

75,000

575,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

166,667

'

30,000

'

'

Noncash Merger Related Costs

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

59,800

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period, Shares, New Issues

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

883,334

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Liquidated Damage Monthly Calculation Percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Purchased During Period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

883,333

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Liquidated Damage Calculation Percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

18.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Accrued Liquidated Damage Amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

190,800

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation, Total

0

0

'

'

'

16,858

'

0

0

'

'

603,974

1,176,762

'

'

100,146

69,170

'

'

11,706,492

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

20,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

100,000

'

'

'

'

610,000

2,494,000

3,010,000

1,785,000

750,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

100,000

'

'

'

'

'

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0

$0

$0

$0

'

'

$0.21

$0.49

$0.15

'

'

'

'

$0.02

'

$0.25

'

'

$0.01

'

$0.15

'

'

'

'

'

'

'

'

'

$1.20

$0.30

'

'

$0.45

$0.40

$0.85

$0.33

$0.43

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.40

'

'

'

'

'

Stock Options Issued To Third Party, Number Of Options

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,725,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Options Issued To Third Party, Exercise Price Of Options

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$1.20

'

'

'

'

$0.01

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Options Issued To Third Party, Value Of Options

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

900,461

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Options Issued To Service Providers, Value Of Expense Not Yet Recognized

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

582,292

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Increase, Accrued Interest

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

234,353

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Convertible, Beneficial Conversion Feature

'

'

'

'

'

'

'

107,500

0

600,000

'

'

54,000

264,111

'

424,247

404,555

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

750,000

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Maturity Date

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

8-Jun-05

'

'

'

'

'

'

'

'

'

'

'

Fully Vested Options Issued To Consultants, Number Of Options

'

'

150,000

'

'

50,000

'

'

'

'

'

'

'

'

'

'

125,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock To Be Issued Upon Conversion of Warrants

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

180,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Exercise Price of Warrant

'

'

'

'

'

'

'

$0.04

'

'

'

'

'

$0.25

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.85

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.04

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Warrants Expiration Date

'

'

'

'

'

'

'

'

'

'

'

'

'

1-Dec-08

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share Based Compensation Arrangement By Share Based Payment Award Vesting Term

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'thirds on the first day of April, May and June 2006

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Interest Rate, Stated Percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

6.00%

'

'

'

'

'

'

'

'

'

6.00%

6.00%

6.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Periodic Payment

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

405,744

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period Value Issued For Debt Accommodation And Penalties

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

267,300

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

47

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period Shares Issued For Debt Accommodation And Penalties

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

466,600

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Options Issued To Consultants, Number Of Options

'

'

'

'

'

'

240,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Options Issued To Consultants, Exercise Price Of Options

'

'

'

'

'

'

$0.50

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.20

'

'

'

'

$0.10

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Options Issued To Consultants, Vesting Period

'

'

'

'

'

'

'6 months

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Options Issued To Consultants, Value Of Expense Recognized

'

'

'

'

'

'

80,919

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Business Acquisition Consideration Stock Option Issued

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

259,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

300,000

'

'

'

Business Acquisition Consideration Stock Option Expiration Period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'7 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'7 years

'

'

'

Business Acquisition Consideration Stock Option Weighted Average Exercise Price

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.41

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.41

'

'

'

Business Acquisition Consideration Stock Option Vesting Period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'4 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Business Acquisition Consideration Stock Option Expected To Be Vest

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

78,564

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fully Vested Options Issued To Consultants, Exercise Price Of Options

'

'

$0.32

'

'

$0.50

'

'

'

'

'

'

'

'

'

'

$0.45

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period, Value, Stock Options Exercised

'

'

'

'

'

'

'

'

'

'

'

'

21,879

'

'

1,756

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

219

'

'

17

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0

0

0

2,227,864

2,228,364

0

0

175,604

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,187,864

'

'

175,604

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amortization, Total

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,776,683

697,687

418,997

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Options Issued To Service Providers, Number Of Options

'

'

'

'

190,000

'

'

'

'

'

'

'

'

500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Options Issued To Service Providers, Value Of Expense Recognized

'

'

'

'

50,274

'

'

'

'

'

'

'

'

90,246

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Options Issued To Employees, Expenses Recognized Upon Extension Of Expiration Period

'

'

30,244

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fully Vested Options Issued To Consultants, Value Of Expense Recognized

'

'

24,930

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Options Issued To Employees, Number Of Options Expiration Period Extended

'

'

2,227,864

'

263,333

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Options Issued To Employees, Expiration Period Extended Term

'

'

'2 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Options Issued To Employees, Exercise Price Of Options Expiration Period Extended

'

'

$0.01

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Options Issued To Employees, Value Of Options Expiration Period Extended

'

'

714,076

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Short Term Warrants Issued To Purchasers Of Secured Debentures

'

'

'

402,353

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long Term Warrants Issued To Purchasers Of Secured Debentures

'

'

'

402,353

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amortization of Financing Costs and Discounts, Total

'

'

'

118,723

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Class of Warrant or Right, Outstanding

'

'

10,065,210

'

'

'

'

'

'

'

'

'

'

'

10,065,210

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Warrants Issued

'

'

'

'

'

'

'

'

'

'

'

'

'

2,332,131

804,706

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Restructuring Amendments, Change In Terms Of Warrants, Charge To Be Recorded

'

'

'

'

'

'

'

'

'

'

'

'

'

'

945,772

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Proceeds from Issuance of Private Placement

'

'

'

'

'

'

'

0

0

'

'

'

'

810,038

'

'

'

'

'

810,038

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Legal Fees

'

'

'

'

'

'

'

'

'

'

'

'

'

35,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

8,438,184

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangements by Share-based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$1.20

'

'

'

'

$0.25

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage Of New Options Issued

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

75.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0

0

0

0

0

14,427,600

5,365,197

5,824,000

6,328,638

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Unamortized Value Of Cancelled Options

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

888,384

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage Of New Options Vested

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

50.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share Based Compensation, Options Vested, Compensation Expense Recognized On Grant Date

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

444,192

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

4,435,000

0

660,000

0

0

4,022,225

1,821,676

4,655,366

'

'

'

'

'

'

'

'

'

'

'

'

Warrants And Debt Instrument Beneficial Conversion Feature

'

'

'

'

'

'

'

0

0

'

23,100

'

'

'

'

'

'

'

'

650,816

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Conversion, Converted Instrument, Amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

405,744

75,496

'

'

'

'

'

'

'

'

'

'

'

'

375,884

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

61

13

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period, Value, Conversion of Convertible Securities

'

'

'

'

'

'

'

'

'

'

51,582

401,000

'

409,113

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

394

1,002

'

95

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period Shares Issued In Private Placement Memorandum

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

841,666

'

'

'

'

3,380,159

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period, Shares, Conversion of Convertible Securities

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3,947,213

10,025,000

'

944,881

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common Stock Returned During Period For Non Performance

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,050,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Expiration Date

'

'

24-May-08

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Proceeds from Convertible Debt

'

'

'

'

'

'

'

400,000

180,000

'

'

'

'

'

'

'

'

'

'

2,066,500

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Convertible, Conversion Price

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.04

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Shares To Be Issued For Bridge Notes And Accrued Interest

'

'

'

'

'

'

'

3,683,047

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Warrants Issued For Bridge Notes And Accrued Interest, Conversion Rights

'

'

'

'

'

'

'

1,435,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Shares To Be Issued For Debt Subject To Equity Being Issued

'

'

'

'

'

'

'

3,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock To Be Issued For Bridge Notes And Accrued Interest

'

'

'

'

'

'

'

73,428

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Warrants To Be Issued For Bridge Notes And Accrued Interest

'

'

'

'

'

'

'

19,047

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock To Be Issued For Debt Subject To Equity Being Issued

'

'

'

'

'

'

'

125,000

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock To Be Issued For Accounts Payable

'

'

'

'

'

'

'

338,806

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock To Be Issued For Promissory Note And Accrued Interest

'

'

'

'

'

'

'

121,736

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Shares To Be Issued For Consulting Agreements

'

'

'

'

'

'

'

3,100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock To Be Issued For Consulting Agreements

'

'

'

'

'

'

'

217,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Warrants Issued For Consulting Agreements, Conversion Rights

'

'

'

'

'

'

'

3,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Adjustments to Additional Paid in Capital, Warrant Issued

'

'

'

'

'

'

'

$2,834

'

'

$23,100

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0

$0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

STOCKBASED_COMPENSATION_Detail

STOCK-BASED COMPENSATION (Details) (USD $)	6 Months Ended	12 Months Ended
	Nov. 30, 2013	31-May-13	31-May-12	31-May-11	31-May-10	31-May-09	31-May-08	31-May-07
Option [Member]	'	'	'	'	'	'	'	'
Balance (in shares)	2,960,000	3,610,000	3,850,000	17,150,236	19,961,797	14,972,381	12,535,048	6,886,652
Balance (in dollars per share)	$0.29	$0.55	$0.65	$0.30	$0.27	$0.51	$0.58	$0.64
Granted (in shares)	0	0	0	0	0	14,427,600	5,365,197	5,824,000
Granted (in dollars per share)	$0	$0	$0	$0	'	'	$0.21	$0.49
Exercised (in shares)	0	0	0	-2,227,864	-2,228,364	0	0	-175,604
Exercised (in dollars per share)	$0	'	$0	$0.01	$0.01	'	'	$0.01
Expired or cancelled (in shares)	0	-650,000	-240,000	-11,072,372	-583,197	-9,438,184	-2,927,864	0
Expired or cancelled (in dollars per share)	$0	$0.75	$0.83	$0.30	$0.25	'	$0.22	$0
Balance (in shares)	2,960,000	2,960,000	3,610,000	3,850,000	17,150,236	19,961,797	14,972,381	12,535,048
Balance (in dollars per share)	$0.29	$0.29	$0.55	$0.65	$0.30	$0.27	$0.51	$0.58
Minimum [Member]	'	'	'	'	'	'	'	'
Granted (in dollars per share)	'	$0.01	'	'	'	'	'	'
Minimum [Member] | Option [Member]	'	'	'	'	'	'	'	'
Granted (in dollars per share)	'	'	'	'	'	$0.15	'	'
Expired or cancelled (in dollars per share)	'	'	'	'	'	$0.25	'	'
Maximum [Member]	'	'	'	'	'	'	'	'
Granted (in dollars per share)	'	$0.02	'	'	'	'	'	'
Maximum [Member] | Option [Member]	'	'	'	'	'	'	'	'
Granted (in dollars per share)	'	'	'	'	'	$0.25	'	'
Expired or cancelled (in dollars per share)	'	'	'	'	'	$1.20	'	'

STOCKBASED_COMPENSATION_Detail1

STOCK-BASED COMPENSATION (Details 1) (USD $)	6 Months Ended
	Nov. 30, 2013
Number Outstanding	2,960,000
Weighted-Average Remaining Life In Years	'1 year 5 months 8 days
Weighted- Average Exercise Price (in dollars per share)	$0.29
Number Exercisable	2,960,000
Range One [Member]	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Lower Range Limit	$0
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Upper Range Limit	$0.25
Number Outstanding	1,800,000
Weighted-Average Remaining Life In Years	'1 year 10 months 2 days
Weighted- Average Exercise Price (in dollars per share)	$0.24
Number Exercisable	1,800,000
Range Two [Member]	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Lower Range Limit	$0.26
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Upper Range Limit	$1
Number Outstanding	1,160,000
Weighted-Average Remaining Life In Years	'1 year 25 days
Weighted- Average Exercise Price (in dollars per share)	$0.36
Number Exercisable	1,160,000

STOCKBASED_COMPENSATION_Detail2

STOCK-BASED COMPENSATION (Details 2) (Warrant [Member], USD $)	6 Months Ended	12 Months Ended
	Nov. 30, 2013	31-May-13	31-May-12	31-May-11	31-May-10	31-May-09	31-May-08	31-May-07
Warrant [Member]	'	'	'	'	'	'	'	'
Balance (in shares)	2,350,080	5,895,945	5,235,945	11,735,004	11,735,004	10,044,916	9,048,240	4,392,874
Balance (in dollars per shares)	$0.19	$0.50	$0.50	$0.63	$0.63	$0.84	$0.88	$0.84
Granted (in shares)	4,435,000	0	660,000	0	0	4,022,225	1,821,676	4,655,366
Granted (in dollars per shares)	$0.11	$0	$0.04	$0	$0	$0.25	$0.85	$0.93
Exercised (in shares)	0	0	0	0	0	0	0	0
Exercised (in dollars per shares)	$0	$0	$0	$0	$0	$0	$0	$0
Expired or cancelled (in shares)	-1,690,080	-3,545,865	0	-6,499,057	0	-2,332,137	-825,000	0
Expired or cancelled (in dollars per shares)	$0.25	$0.70	$0	$0.70	$0	$0.85	$0.67	$0
Balance (in shares)	5,095,000	2,350,080	5,895,945	5,235,945	11,735,004	11,735,004	10,044,916	9,048,240
Balance (in dollars per shares)	$0.10	$0.19	$0.50	$0.50	$0.63	$0.63	$0.84	$0.88

STOCKBASED_COMPENSATION_Detail3

STOCK-BASED COMPENSATION (Details 3) (Warrant [Member], USD $)	6 Months Ended
	Nov. 30, 2013
Number Outstanding	5,095,000
Weighted-Average RemainingLife InYears	'2 years 7 months 20 days
Weighted-Average Exercise Price (in dollars per share)	$0.10
Number Exercisable	5,095,000
Range One [Member]	'
Share-based Compensation, Shares Authorized under Non Option Equity Instruments,, Exercise Price Range, Lower Range Limit	$0.01
Share-based Compensation, Shares Authorized under Non Option Equity Instruments, Exercise Price Range, Upper Range Limit	$0.04
Number Outstanding	2,095,000
Weighted-Average RemainingLife InYears	'2 years 1 month 2 days
Weighted-Average Exercise Price (in dollars per share)	$0.04
Number Exercisable	2,095,000
Range Two [Member]	'
Share-based Compensation, Shares Authorized under Non Option Equity Instruments,, Exercise Price Range, Lower Range Limit	$0.05
Share-based Compensation, Shares Authorized under Non Option Equity Instruments, Exercise Price Range, Upper Range Limit	$0.20
Number Outstanding	3,000,000
Weighted-Average RemainingLife InYears	'3 years 7 days
Weighted-Average Exercise Price (in dollars per share)	$0.15
Number Exercisable	3,000,000

STOCKBASED_COMPENSATION_Detail4

STOCK-BASED COMPENSATION (Details Textual) (USD $)	6 Months Ended
	Nov. 30, 2013
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	'10 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	'3 years
Share based Compensation Arrangement By Share based Payment Award Options And Warrants Exercisable Weighted Average Remaining Contractual Minimum Term	'3 years
Share based Compensation Arrangement By Share based Payment Award Options And Warrants Exercisable Weighted Average Remaining Contractual Maximum Term	'10 years
Share Based Compensation Arrangement By share based Payment Award Fair Value Assumptions Share Price Minimum	$0.05
Share Based Compensation Arrangement By share based Payment Award Fair Value Assumptions Share Price Maximum	$0.07
Share Based Compensation Arrangement By share based Payment Award Fair Value Assumptions Strike Price Minimum	$0.04
Share Based Compensation Arrangement By share based Payment Award Fair Value Assumptions Strike Price Maximum	$0.20
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Minimum	20.37%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum	20.64%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum	0.57%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum	0.87%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	'3 years

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Details Textual) (USD $)	1 Months Ended	3 Months Ended			6 Months Ended				11 Months Ended	1 Months Ended
	Jul. 31, 2013	Nov. 30, 2013	Nov. 30, 2012	Feb. 28, 2007	Nov. 30, 2013	Nov. 30, 2012	Nov. 30, 2013	Nov. 30, 2013	Nov. 30, 2013	Jul. 31, 2013	Jul. 01, 2013
							Maximum [Member]	Minimum [Member]	Chief Executive Officer [Member]	Consultant [Member]	Consultant [Member]
Rental Income, Nonoperating	'	'	'	'	'	'	'	'	$1,668	'	'
Rental Income Frequency Of Periodic Payment	'	'	'	'	'	'	'	'	'month-to-month	'	'
Operating Leases, Rent Expense, Net, Total	'	5,004	0	'	10,008	0	'	'	'	'	'
Stock Issued During Period, Shares, Restricted Stock Award, Gross	'	'	'	'	'	'	'	'	'	20,000,000	'
Additional Common Stock Shares Issued	'	'	'	'	'	'	'	'	'	'	30,000,000
Revenue Receipts Threshold One	500,000	'	'	'	'	'	'	'	'	'	'
Revenue Receipts Threshold Two	2,000,000	'	'	'	'	'	'	'	'	'	'
Revenue Receipts Threshold Three	$4,000,000	'	'	'	'	'	'	'	'	'	'
Stock And Warrants Issued To Consultants, Number Of Options	'	'	'	'	3,000,000	'	'	'	'	'	'
Purchase Of Common Stock Upon Issuance Of Stock And Warrants	'	'	'	'	3,000,000	'	'	'	'	'	'
Stock Options Issued To Consultants, Exercise Price Of Options	'	'	'	$0.50	'	'	$0.20	$0.10	'	'	'
Percentage Of Finder's Fee Paid to Consultants	'	'	'	'	7.00%	'	'	'	'	'	'