TheDirectory.com (SEEK) 10-Q 14 Jul 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	31-May-14
Document and Entity Information:	'
Entity Registrant Name	'THEDIRECTORY.COM, INC.
Document Type	'10-Q
Document Period End Date	31-May-14
Amendment Flag	'false
Entity Central Index Key	'0001122130
Current Fiscal Year End Date	'--11-30
Entity Common Stock, Shares Outstanding	4,415,815,342
Entity Filer Category	'Smaller Reporting Company
Entity Current Reporting Status	'Yes
Entity Voluntary Filers	'No
Entity Well-known Seasoned Issuer	'No
Document Fiscal Year Focus	'2014
Document Fiscal Period Focus	'Q2

Balance_Sheets_unaudited

Balance Sheets (unaudited) (USD $)	31-May-14	Nov. 30, 2013
Current assets:	'	'
Cash and cash equivalents	$7,750	$128,910
Accounts receivable	376,398	270,717
Deferred tax asset	148,000	'
Prepaid expenses	3,000	'
Total current assets	535,148	399,627
Propert and Equipment, net	2,110	1,318
Other assets:	'	'
Amortizable intangible assets	706,623	393,928
Nonamortizable intangible assets	2,151,861	2,538,678
Deposits	16,535	1,535
Total other assets	2,875,019	2,934,141
Total assets	3,412,277	3,335,086
Current liabilities:	'	'
Accounts payable and accrued expenses	613,842	572,746
Commercial line of credit	672,565	1,300,000
Notes payable to individuals, current	918,850	1,593,367
Notes payable to related parties	147,150	65,157
Total current liabilities	2,352,407	3,531,270
Non-Current liabilities:	'	'
Long-term debt, net of current portion	150,000	330,000
Total non-current liabilities	150,000	330,000
Total liabilities	2,502,407	3,861,270
Stockholders' equity	'	'
Preferred stock value	540	270
Common stock value	4,415,817	3,450,750
Additional paid-in capital	4,501,603	4,423,398
Accumulated deficit	-8,008,090	-8,400,602
Total stockholders' equity (deficit)	909,870	-526,184
Total liabilities and stockholders' equity (deficit)	$3,412,277	$3,335,086	[1]
[1]	The numbers in this column, for the year ended November 30, 2013, are derived from audited financials.

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	31-May-14	Nov. 30, 2013
Balance Sheet	'	'
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	1,200,000	1,200,000
Preferred stock, shares issued	540,000	270,000
Preferred stock, shares outstanding	540,000	270,000
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	6,000,000,000	3,500,000,000
Common stock, shares issued	4,415,815,342	3,450,749,199
Common stock, shares outstanding	4,415,815,342	3,450,749,199

Statements_of_Operations_unaud

Statements of Operations (unaudited) (USD $)	3 Months Ended		6 Months Ended
	31-May-14	31-May-13	31-May-14	31-May-13
Income Statement	'	'	'	'
Revenues	$477,973	$126,211	$1,279,508	$226,470
Operating expenses:	'	'	'	'
Cost of revenues	196,501	4,217	561,199	9,004
Sales and marketing	64,049	13,856	98,476	18,806
Consultant fees	25,900	51,849	45,420	87,304
General and administrative expenses	75,740	37,014	150,351	76,372
Research and development	6,300	5,463	12,801	7,590
Amortization of intangibles	39,364	'	74,122	'
Total operating expenses	407,854	112,399	942,369	199,076
Income (loss) from operations	70,119	13,812	337,139	27,394
Other income (expense)	'	'	'	'
Interest expense	-38,355	-4,657	-92,627	-8,695
Income before provision for income taxes	31,764	9,155	244,512	18,699
Income taxe (expense) benefit	148,000	'	148,000	'
Net income (loss)	$179,764	($155)	$392,512	$18,699
Basic weighted average number of shares outstanding	3,916,312,231	2,847,521,297	3,710,814,028	2,809,169,649
Basic earnings per share	$0	$0	$0	$0
Diluted weighted average number of shares outstanding	9,316,312,231	8,247,521,297	9,110,814,028	8,209,169,649
Diluted earnings per share	$0	$0	$0	$0

Statements_of_Stockholders_Equ

Statements of Stockholders' Equity (unaudited) (USD $)	Preferred Stock	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Total
Beginning Balance, amount at Nov. 30, 2013	$270	$3,450,750	$4,423,398	($8,400,602)	($526,184)
Beginning Balance, shares at Nov. 30, 2013	270,000	3,450,749,199	'	'	'
Stock issued for debt, shares	'	965,066,143	'	'	'
Stock issued for debt, value	'	965,067	-21,525	'	943,542
Stock issued for accrued expenses, shares	270,000	'	'	'	'
Stock issued for accrued expenses, value	270	'	99,730	'	100,000
Net income (loss) for the period	'	'	'	392,512	392,512
Ending Balance, amount at May. 31, 2014	$540	$4,415,817	$4,501,603	($8,008,090)	$909,870
Ending Balance, shares at May. 31, 2014	540,000	4,415,815,342	'	'	'

Statements_of_Cash_Flows_unaud

Statements of Cash Flows (unaudited) (USD $)	6 Months Ended
	31-May-14	31-May-13
Operating activities	'	'
Net income	$392,512	$18,699
Adjustments to reconcile net income (loss) to net cash from operating activities:	'	'
Depreciation and amortization	74,730	'
Changes in operating assets and liabilities:	'	'
Accounts receivable	-195,682	-18,082
Deferred tax asset	-148,000	'
Accounts payable and accrued expenses	141,096	56,821
Total cash flows from operating activities	264,656	57,438
Investing activities	'	'
Purchase of domain names	'	295
Purchase of fixed assets	1,400	'
Total cash flows from investing activities	-1,400	-295
Financing activities	'	'
Repayments to line of credit	627,435	'
Advances from (repayments to) individuals	162,733	-10,750
Advances from (repayments to) related parties	80,286	'
Total cash flows from financing activities	-384,416	-10,750
Increase (decrease) in cash and cash equivalents	-121,160	46,393
Cash an cash equivalents - beginning of the period	128,910	3,778
Cash an cash equivalents - ending of the period	7,750	50,171
Supplemental disclosures	'	'
Income taxes paid	'	'
Interest paid	92,627	8,695
Stock issued for accrued expenses	100,000	'
Stock issued for debt	943,542	'
Accounts receivable used to pay debt	$90,000	'

Background_and_Summary_of_Sign

Background and Summary of Significant Accounting Policies	3 Months Ended
	31-May-14
Notes	'
Background and Summary of Significant Accounting Policies	'
	Note 1 - Background and Summary of Significant Accounting Policies
	The Company
	TheDirectory.com, Inc. (the “Company”), incorporated under the laws of the State of Utah in June 1983 as Teal Eye, Inc. Subsequently, in 1984, the Company then merged with Terzon Corporation and changed its name to Terzon Corporation. In September 1984, the Company changed its name to Candy Stripers Corporation, Inc. In 1986, the Company ceased the candy manufacturing operations and filed for Chapter 11 bankruptcy protection. After emerging from bankruptcy in 1993, the Company remained dormant until it changed its name to Piedmont, Inc. on January 6, 1998. On May 31, 2003, the Company changed its name to US Biodefense, Inc.
	Effective January 10, 2008, the Company experienced a change in control as the result of a series of transactions. Effective on that date, the Company executed an employment agreement with Scott Gallagher pursuant to which he was appointed the Company’s Chief Executive Officer and Chairman of the Company’s Board of Directors, positions which he still holds today. Simultaneously, the former Chairman, David Chin, resigned as an officer and director of the Company, leaving Mr. Gallagher as the Company’s sole director. As a result of these transactions, Mr. Gallagher assumed control of the Company.
	On April 4, 2008, the Company acquired 100% of the assets of Elysium Internet, Inc., a direct navigation Internet media company, in exchange for stock and a $1,500,000 promissory note to FTS Group, Inc. In 2008, the Company filed an Amended and Restated Articles of Incorporation, and effective July 28, 2008, changed its name to Elysium Internet, Inc. In May 2011, the Company changed its name to TheDirectory.com, Inc. which it believes more accurately reflects the Company’s current business operations.
	The Company’s principal executive offices are located at 2701 Rocky Point Dr., Suite 950, Tampa, Florida 33607. The Company’s shares are quoted on the Over the Counter marketplace under the ticker symbol, “SEEK.”
	Control By Principal Shareholder
	The Chief Executive Officer of the Company owns, beneficially and in the aggregate, the majority of the voting power of the outstanding shares of the capital stock of the Company. Accordingly, the Chief Executive Officer has the ability to control the approval of most corporate actions, including increasing the authorized capital stock of the Company and the dissolution, merger or sale of the Company's assets or business.
	Basis of Presentation
	The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (GAAP), which contemplate continuation of the Company as a going concern.
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
	Fair Value of Financial Instruments
	For certain of the Company’s financial instruments, including cash and cash equivalents, prepaid expenses, accounts payable and deferred revenues, the carrying amounts approximate fair value due to their short maturities.
	Leases
	The Company leases office facilities under agreements accounted for as operating leases. For leases that contain escalation or rent concessions provisions, management recognizes rent expense during the lease term on a straight-line basis over the term of the lease. The difference between rent paid and straight-line rent expense is recorded as a deferred rent liability in the accompanying consolidated balance sheets.
	Revenue Recognition
	The Company recognizes revenue when the following conditions have been met: (a) the service or product a customer has subscribed to has been provided to the customer; (b) the amount of fees to be paid by the customer is fixed or determinable; and (c) the collection of our fees is probable.
	The Company generates revenue when it is realizable and earned, as evidenced by clicks generated through our network of Internet properties or when a subscriber pays for an online marketing package and the fulfillment of the subscription obligations have been satisfied. The Company’s contracts and agreements are short term and do not contain multiple elements and can be cancelled at anytime.
	Concentration of Credit Risk
	Financial instruments which subject the Company to concentrations of credit risk include cash and cash equivalents.
	The Company maintains its cash in well-known banks selected based upon management's assessment of the bank's financial stability. Balances may periodically exceed the $250,000 federal depository insurance limit; however, the Company has not experienced any losses on deposits. The Company extends credit to its customers based on an evaluation of the customer's financial condition, generally without collateral. Exposure to losses on receivables is principally dependent on each customer's financial condition. The Company monitors its exposure for credit losses and maintains allowances for anticipated losses, as required.
	Cash Equivalents
	For purposes of reporting cash flows, the Company considers all short-term investments with an original maturity of three months or less to be cash equivalent.
	Selling and Marketing Expenses
	Selling and marketing expenses consist primarily of personnel and related expenses for selling and marketing staff, including salaries, consulting fees and wages, commissions and other variable compensation, benefits, bonuses and stock-based compensation; travel and business costs; training, recruitment, marketing and promotional events; advertising; other brand building and product marketing expenses; and occupancy, technology and other direct overhead costs.
	General and Administrative Expenses
	General and administrative expenses consist primarily of personnel and related expenses for executive, legal, finance, human resources and corporate communications, including wages, benefits, bonuses and stock-based compensation, professional fees, insurance premiums and other expenses, including occupancy, technology and other direct overhead, public company costs and other corporate expenses.
	Advertising Expenses
	The Company expenses advertising as incurred. For the three and six months ended May 31, 2014 and 2013, advertising expenses were $4,893 and $5,804, respectively, and such expenses are included under general and administrative expenses.
	Fixed Assets
	Fixed assets are stated at cost, less accumulated depreciation. Depreciation is provided principally on the straight-line method over the estimated useful lives of the assets, which are generally 3 to 10 years. The cost of repairs and maintenance is charged to expense as incurred. Expenditures for property betterments and renewals are capitalized. Upon sale or other disposition of a depreciable asset, cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in results of operations.
	The Company will periodically evaluate whether events and circumstances have occurred that may warrant revision of the estimated useful lives of fixed assets or whether the remaining balance of fixed assets should be evaluated for possible impairment. The Company uses an estimate of the related undiscounted cash flows over the remaining life of the fixed assets in measuring their recoverability.
	Income Taxes
	The Company records income taxes using the asset and liability method which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in its financial statements or tax returns. In estimating future tax consequences, all expected future events other than enactments or changes in the tax law or rates are considered. Valuation allowances are provided when necessary to reduce deferred tax assets to the amount expected to be realized.
	The Company records tax benefits for income tax positions only if it is “more-likely-than-not” to be sustained based solely on its technical merits as of the reporting date. Management considers many factors when evaluating and estimating tax positions and tax benefits, which may require periodic adjustments and which may differ from actual outcomes. The Company follows a comprehensive model for the financial statement recognition, measurement, presentation and disclosure of uncertain tax positions taken or expected to be taken in income tax returns. The Company’s policy is to recognize interest and penalties related to tax in income tax expense.
	Net Income (Loss) Per Share
	Basic net income (loss) per share is computed by dividing the net income (loss) for the period by the weighted average number of common shares outstanding during the period. Diluted net income (loss) per share is computed by dividing the net income (loss) for the period by the weighted average number of common and potential dilutive shares outstanding during the period, to the extent such shares are dilutive. Potential dilutive shares are composed of incremental common shares issuable upon the exercise of stock options, warrants and unvested restricted shares using the treasury stock method and convertible preferred stock under the if-converted method, where such conversions are dilutive.

Property_and_Equipment_Note

Property and Equipment, Note	3 Months Ended
	31-May-14
Notes	'
Property and Equipment, Note	'
	Note 2 - Property and Equipment
	Property and equipment consisted of the following at May 31, 2014 and November 30 2013:
		2014		2013
	Furniture and fixtures (at cost)	$	9,867	$	8,467
	Accumulated depreciation		7,757		7,149
	Net	$	2,110	$	1,318
	Depreciation expense was $608 and $0 for the six month period ended May 31, 2014 and 2013.

Comprehensive_Income_Note

Comprehensive Income, Note	3 Months Ended
	31-May-14
Notes	'
Comprehensive Income, Note	'
	Note 3 - Comprehensive Income
	Accounting principles generally require that recognized revenues, expenses, gains and losses be included in net income. Although certain changes in assets and liabilities, such as unrealized gains and losses on available for sale securities are reported as a separate component of the equity section of the balance sheet, such items, along with net income, are components of comprehensive income.
	The components of other comprehensive income and related tax effects for the six months ended May 31, 2014 and 2013 are zero.

Income_Taxes_Note

Income Taxes, Note	3 Months Ended
	31-May-14
Notes	'
Income Taxes, Note	'
	Note 4 - Income Taxes
	The income tax provision reflected in the statement of operations consists of the following components for the six months ended May 31, 2014 and 2013:
		2014		2013
	Current Tax Provision	$	78,600	$	2,800
	Application of net operating losses		-78,600		-2,800
	Net provision for income taxes		-		-
	Deferred tax benefit attributable to NOLs		-148,000		-
	Total Tax (Benefit)	$	-148,000	$	-
	Deferred income taxes are the result of timing differences between book and tax basis of certain assets and liabilities, timing of income and expense recognition of certain items and net operating loss carry-forwards.
	The Company assesses temporary differences resulting from different treatments of items for tax and accounting purposes. These differences result in deferred tax assets and liabilities, which are recorded in our balance sheets. The Company evaluates the reliability of its deferred tax assets and assesses the need for a valuation allowance on an ongoing basis. In evaluating its deferred tax assets, the Company considers whether it is more likely than not that the deferred income tax assets will be realized. The ultimate realization of deferred tax assets depends upon generating sufficient future taxable income prior to the expiration of the tax attributes.  In assessing the need for a valuation allowance the Company must project future levels of taxable income. This assessment requires significant judgment. The Company examined the evidence related to a recent history of tax losses, the economic conditions in which it operates recent organizational changes, its forecasts and projections.
	At May 31, 2014 the Company had deferred tax assets for net operating losses of $148,000. Under the Internal Revenue Code of 1986, as amended, these losses can be carried forward up to twenty years. As of May 31, 2014 the Company has net operating loss carry forwards in the amount of $780,000 which expire in 2030.
	The Company is currently open to audit under the statute of limitations by the Internal Revenue Service for the years ending November 30, 2010 through 2013. The Company’s state income tax returns are open to audit under the statute of limitations for the years ending November 30, 2010 through 2013.
	The Company recognizes interest and penalties related to income taxes in income tax expense. The Company had incurred no penalties and interest for the six months ended May 31, 2014 and 2013.

Intangible_Assets_Note

Intangible Assets, Note	3 Months Ended
	31-May-14
Notes	'
Intangible Assets, Note	'
	Note 5 - Intangible Assets
	We classify “Intangible Assets” within “Other Assets” on the balance sheets.
	Intangible Assets consisted of the following as of May 31, 2014 and November 30, 2013:
	Amortizable
		May 31,		Nov. 30,
		2014		2013
	Financing Fees	$	417,100	$	417,100
	Intellectual Property		386,817		-
			803,917		417,100
	Less:  accumulated amortization		-97,294		-23,172
	Net amortizable intangible assets	$	706,623	$		393,928
	Non-Amortizable
		May 31,		Nov. 30,
		2014		2013
	Internet domain portfolio	$	2,051,861	$	2,051,861
	Intellectual property		-		386,817
	Trademarks		100,000		100,000
	Net non-amortizable intangible assets	$	2,151,861	$	2,538,678
	*Intellectual Assets are digital assets owned by the Company that relate to the creation and operations of websites and directories.

Accounts_Receivable_Note

Accounts Receivable, Note	3 Months Ended
	31-May-14
Notes	'
Accounts Receivable, Note	'
	Note 6 - Accounts Receivable
	The company reports all receivables at gross amounts due from customers.  Because losses related to these receivables are deemed improbable due to the short term nature and renewal process of the contracts, management uses the direct write-off method to account for bad debts.  On a continuing basis, management analyzes delinquent receivables and, once these receivable are determined to be uncollectible, they are written off through a charge against earnings.  Bad debt expense for the six months ended May 31, 2014 and 2013 was zero in both periods.

Earnings_Per_Share_Note

Earnings Per Share, Note	3 Months Ended
	31-May-14
Notes	'
Earnings Per Share, Note	'
	Note 7 - Earnings per Share
	Basic earnings per share are calculated by dividing net income by the weighted average number of common shares outstanding during the period.
	TheDirectory.com had convertible preferred stock issued and outstanding during the six months ended May 31, 2014 and 2013. The preferred stock has a $0.001 par value with each share convertible into 10,000 shares of common stock. There were 540,000 and 270,000 shares of the convertible preferred stock issued and outstanding at May 31, 2014 and November 30, 2013 convertible into 5,400,000,000 and 2,700,000,000 shares of common stock respectively. Since these shares are potentially dilutive, they are included in the calculation of fully diluted earnings per share.

Asset_Acquisition_Note

Asset Acquisition, Note	3 Months Ended
	31-May-14
Notes	'
Asset Acquisition, Note	'
	Note 8 - Asset Acquisition
	On October 1, 2013, the Company agreed to acquire selected assets from two privately held companies; Lets See What Sticks, LLC a Kentucky Corporation and CMS Domains, LLC a Nevada Corporation for a total purchase price of $2,150,000. The Company also closed a $5 Million credit facility with an institutional investor whereby the company raised a total of $1.3 Million to be used to close the asset purchase. The Company paid the seller $1 Million via wire transfer at closing. The seller issued to the buyer a promissory note in the amount of $1,150,000 payable over 24 month from the closing date. The company agreed to make monthly payments in the amount of $45,000 for the first 12 months post-closing then an additional 12 monthly payments of $30,000 beginning on November 1st, 2014. Additionally the company agreed to make a balloon payment in the amount of $250,000 prior to October 1st, 2014.
	Pursuant to the accounting guidance in ASC 805-10, the Company determined that the asset purchase did not meet the criteria necessary to constitute a business combination and was therefore accounted for as an asset purchase.

Revolving_Credit_Facility

Revolving Credit Facility	3 Months Ended
	31-May-14
Notes	'
Revolving Credit Facility	'
	Note 9 - Revolving Credit Facility
	Effective October 1, 2013, we closed a $5 million revolving credit financing facility with TCA Global Credit Master Fund (TCA). On October 1st, 2013 we took an initial draw down on the line of $1.3 Million. We used the funds to purchase selected assets from a privately held Company, as well as to pay the related deal and transaction fees and to increase our traffic acquisition programs. At May 31, 2014 we had $672,565 outstanding relating to the initial draw of $1.3 Million. At May 31, 2014 we had $4.3 million available under the credit facility. The credit facility may be drawn down, at the investor’s sole discretion subject to a use of proceeds or other investor defined metric such as Company financial performance metric or other investor defined metric. Standard requested draw down’s shall not exceed 80% of the repayments made to the investor unless the requested draw down is relating to a proposed acquisition. In the event of an acquisition funding request TCA may consider the financial performance of the target company, along with other metrics in order to determine whether or not to release additional funds under the facility. There are no contractual guarantees or formal metric specific obligations that require TCA to provide the Company with access to additional draw downs. Future draw down’s of the credit facility are to be made solely at the discretion of the managers at TCA. We may also need to raise funds through private placements of our equity securities that may involve dilution to our existing stockholders.

Notes_Payable

Notes Payable	3 Months Ended
	31-May-14
Notes	'
Notes Payable	'
	Note 10- Notes Payable
	On October 1st, 2013 the Company entered into a promissory note agreement with CMS Domains worth $1,150,000 relating to an asset purchase. The terms of the note call for the Company to pay CMS domains $45,000 per month for a total of 12 months beginning on November 1st, 2014, 12 monthly payments in the amount of $30,000 per month beginning on November 1st, 2014. Additionally the company agreed to make a $250,000 balloon payment by October 1st, 2014. The Company is current with this note.
	Notes payable to individuals at May 31, 2014 and November 30, 2013 consisted of the following:
		2014		2013
	Note payable to CMS Domains, monthly payments of principal through October 1, 2014 of $45,000, monthly payments of principal through October 1, 2015 of $30,000, balloon payment due October 1, 2014 of $250,000. This note contains $10,000 of capitalized interest included in the principal payments. Secured by domain portfolio.	$	745,000	$	1,105,000
	Note payable to Institutional Investor, due July 31, 2014		68,000		--
	Note payable to individual, due January, 1 2012. Company has received an extension through December 31, 2014		--		434,500
	Note payable to individual, due January 1, 2014		255,850		229,867
	Note payable to individual, due January 1, 2012. Company is negotiating with holders for repayment terms.		--		154,000
			1,068,850		1,923,367
	Less current maturities of long-term debt		918,850		1,593,367
	Long-term debt-Net of current portion	$	150,000	$	330,000
	The CMS note is related to an asset purchase, while the other notes generated proceeds that were used to pay expenses related to the development of the Company.

Equity_Note

Equity, Note	3 Months Ended
	31-May-14
Notes	'
Equity, Note	'
	Note 11 - Equity
	Common Stock
	The Company is authorized to issue up to a total of six billion (6,000,000,000) shares of common stock, par value $0.001 per share. The shares of common stock are non-assessable, without preemption rights, and do not carry cumulative voting rights. Holders of our common stock are entitled to one vote for each share held on all matters submitted to a vote of our stockholders. Holders of our common stock are entitled to receive dividends if, as and when declared by our Board of Directors.
	Preferred Stock
	The Company is authorized to issue up to a total of one million, two hundred thousand (1,200,000) shares of preferred stock, par value $0.001 per share, without stockholder approval. Our Board of Directors has the authority, without action by our stockholders, to issue all or any portion of the authorized but unissued preferred stock in one or more series and to determine the voting rights, preferences as to dividends and liquidation, conversion rights, and other rights of such series. As of May 31, 2014 the Company had 540,000 Series A Convertible Preferred shares issued and outstanding.
	During the period ended May 31, 2014 the Company issued the following shares to note holders to reduce its outstanding debt obligations:
	On December 1, 2013, our Board approved the creation of 270,000 shares of Series A Convertible Preferred Stock as additional compensation for liabilities secured personally by our Chief Executive Officer relating to our October financing and subsequent acquisition. Each share of Series A Convertible Preferred Stock shall be convertible, at the option of the holder thereof, at any time after one year from the date of issuance into a number of fully paid and non-assessable shares of our common stock. For each share of Series A Convertible Preferred Stock, the holder will receive 10,000 shares of common stock upon conversion.
	On December 18, 2013, we issued 187,500,000 shares of common stock to an institutional investor related to the conversion of $206,250 of debt at a price of $0.0011 per share.
	On February 20, 2014, we issued 125,000,000 shares of common stock to an institutional investor related to the conversion of $200,000 of debt at a price of $0.0016 per share.
	On March 31, 2014, we issued 208,333,333 shares of common stock to an institutional investor related to the conversion of $250,000 of debt at a price of $0.0016 per share.
	On April 29, 2014, we reserved 212,000,000 shares of common stock for a potential future issuance relating to a $68,000 note agreement.
	On May 27 and 29th we agreed to issue an aggregate of 241,732,810 shares of common stock to an institutional investor related to the conversion of $156,000 of debt at a price of $0.0016 per share.
	On May 31, 2014, we agreed to issue 202,500,000 shares of common stock to an institutional investor related to the conversion of $135,000 of debt at a price of $0.0016 per share.

Background_and_Summary_of_Sign1

Background and Summary of Significant Accounting Policies: Basis of Presentation (Policies)	3 Months Ended
	31-May-14
Policies	'
Basis of Presentation	'
	Basis of Presentation
	The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (GAAP), which contemplate continuation of the Company as a going concern.

Background_and_Summary_of_Sign2

Background and Summary of Significant Accounting Policies: Use of Estimates (Policies)	3 Months Ended
	31-May-14
Policies	'
Use of Estimates	'
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Background_and_Summary_of_Sign3

Background and Summary of Significant Accounting Policies: Fair Value of Financial Instruments (Policies)	3 Months Ended
	31-May-14
Policies	'
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments
	For certain of the Company’s financial instruments, including cash and cash equivalents, prepaid expenses, accounts payable and deferred revenues, the carrying amounts approximate fair value due to their short maturities.

Background_and_Summary_of_Sign4

Background and Summary of Significant Accounting Policies: Leases, Policy (Policies)	3 Months Ended
	31-May-14
Policies	'
Leases, Policy	'
	Leases
	The Company leases office facilities under agreements accounted for as operating leases. For leases that contain escalation or rent concessions provisions, management recognizes rent expense during the lease term on a straight-line basis over the term of the lease. The difference between rent paid and straight-line rent expense is recorded as a deferred rent liability in the accompanying consolidated balance sheets.

Background_and_Summary_of_Sign5

Background and Summary of Significant Accounting Policies: Revenue Recognition (Policies)	3 Months Ended
	31-May-14
Policies	'
Revenue Recognition	'
	Revenue Recognition
	The Company recognizes revenue when the following conditions have been met: (a) the service or product a customer has subscribed to has been provided to the customer; (b) the amount of fees to be paid by the customer is fixed or determinable; and (c) the collection of our fees is probable.
	The Company generates revenue when it is realizable and earned, as evidenced by clicks generated through our network of Internet properties or when a subscriber pays for an online marketing package and the fulfillment of the subscription obligations have been satisfied. The Company’s contracts and agreements are short term and do not contain multiple elements and can be cancelled at anytime.

Background_and_Summary_of_Sign6

Background and Summary of Significant Accounting Policies: Concentration of Credit Risk (Policies)	3 Months Ended
	31-May-14
Policies	'
Concentration of Credit Risk	'
	Concentration of Credit Risk
	Financial instruments which subject the Company to concentrations of credit risk include cash and cash equivalents.
	The Company maintains its cash in well-known banks selected based upon management's assessment of the bank's financial stability. Balances may periodically exceed the $250,000 federal depository insurance limit; however, the Company has not experienced any losses on deposits. The Company extends credit to its customers based on an evaluation of the customer's financial condition, generally without collateral. Exposure to losses on receivables is principally dependent on each customer's financial condition. The Company monitors its exposure for credit losses and maintains allowances for anticipated losses, as required.

Background_and_Summary_of_Sign7

Background and Summary of Significant Accounting Policies: Cash Equivalents, Policy (Policies)	3 Months Ended
	31-May-14
Policies	'
Cash Equivalents, Policy	'
	Cash Equivalents
	For purposes of reporting cash flows, the Company considers all short-term investments with an original maturity of three months or less to be cash equivalent.

Background_and_Summary_of_Sign8

Background and Summary of Significant Accounting Policies: Selling and Marketing Expenses, Policy (Policies)	3 Months Ended
	31-May-14
Policies	'
Selling and Marketing Expenses, Policy	'
	Selling and Marketing Expenses
	Selling and marketing expenses consist primarily of personnel and related expenses for selling and marketing staff, including salaries, consulting fees and wages, commissions and other variable compensation, benefits, bonuses and stock-based compensation; travel and business costs; training, recruitment, marketing and promotional events; advertising; other brand building and product marketing expenses; and occupancy, technology and other direct overhead costs.

Background_and_Summary_of_Sign9

Background and Summary of Significant Accounting Policies: General and Administrative Expenses, Policy (Policies)	3 Months Ended
	31-May-14
Policies	'
General and Administrative Expenses, Policy	'
	General and Administrative Expenses
	General and administrative expenses consist primarily of personnel and related expenses for executive, legal, finance, human resources and corporate communications, including wages, benefits, bonuses and stock-based compensation, professional fees, insurance premiums and other expenses, including occupancy, technology and other direct overhead, public company costs and other corporate expenses.

Recovered_Sheet1

Background and Summary of Significant Accounting Policies: Advertising Expenses, Policy (Policies)	3 Months Ended
	31-May-14
Policies	'
Advertising Expenses, Policy	'
	Advertising Expenses
	The Company expenses advertising as incurred. For the three and six months ended May 31, 2014 and 2013, advertising expenses were $4,893 and $5,804, respectively, and such expenses are included under general and administrative expenses.

Recovered_Sheet2

Background and Summary of Significant Accounting Policies: Fixed Assets, Policy (Policies)	3 Months Ended
	31-May-14
Policies	'
Fixed Assets, Policy	'
	Fixed Assets
	Fixed assets are stated at cost, less accumulated depreciation. Depreciation is provided principally on the straight-line method over the estimated useful lives of the assets, which are generally 3 to 10 years. The cost of repairs and maintenance is charged to expense as incurred. Expenditures for property betterments and renewals are capitalized. Upon sale or other disposition of a depreciable asset, cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in results of operations.
	The Company will periodically evaluate whether events and circumstances have occurred that may warrant revision of the estimated useful lives of fixed assets or whether the remaining balance of fixed assets should be evaluated for possible impairment. The Company uses an estimate of the related undiscounted cash flows over the remaining life of the fixed assets in measuring their recoverability.

Recovered_Sheet3

Background and Summary of Significant Accounting Policies: Income Taxes, Policy (Policies)	3 Months Ended
	31-May-14
Policies	'
Income Taxes, Policy	'
	Income Taxes
	The Company records income taxes using the asset and liability method which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in its financial statements or tax returns. In estimating future tax consequences, all expected future events other than enactments or changes in the tax law or rates are considered. Valuation allowances are provided when necessary to reduce deferred tax assets to the amount expected to be realized.
	The Company records tax benefits for income tax positions only if it is “more-likely-than-not” to be sustained based solely on its technical merits as of the reporting date. Management considers many factors when evaluating and estimating tax positions and tax benefits, which may require periodic adjustments and which may differ from actual outcomes. The Company follows a comprehensive model for the financial statement recognition, measurement, presentation and disclosure of uncertain tax positions taken or expected to be taken in income tax returns. The Company’s policy is to recognize interest and penalties related to tax in income tax expense.

Recovered_Sheet4

Background and Summary of Significant Accounting Policies: Net Income (loss) Per Share, Policy (Policies)	3 Months Ended
	31-May-14
Policies	'
Net Income (loss) Per Share, Policy	'
	Net Income (Loss) Per Share
	Basic net income (loss) per share is computed by dividing the net income (loss) for the period by the weighted average number of common shares outstanding during the period. Diluted net income (loss) per share is computed by dividing the net income (loss) for the period by the weighted average number of common and potential dilutive shares outstanding during the period, to the extent such shares are dilutive. Potential dilutive shares are composed of incremental common shares issuable upon the exercise of stock options, warrants and unvested restricted shares using the treasury stock method and convertible preferred stock under the if-converted method, where such conversions are dilutive.

Property_and_Equipment_Note_Sc

Property and Equipment, Note: Schedule of Property and Equipment (Tables)	3 Months Ended
	31-May-14
Tables/Schedules	'
Schedule of Property and Equipment	'
		2014		2013
	Furniture and fixtures (at cost)	$	9,867	$	8,467
	Accumulated depreciation		7,757		7,149
	Net	$	2,110	$	1,318

Income_Taxes_Note_Schedule_of_

Income Taxes, Note: Schedule of Components of Income Tax Expense (Benefit) (Tables)	3 Months Ended
	31-May-14
Tables/Schedules	'
Schedule of Components of Income Tax Expense (Benefit)	'
		2014		2013
	Current Tax Provision	$	78,600	$	2,800
	Application of net operating losses		-78,600		-2,800
	Net provision for income taxes		-		-
	Deferred tax benefit attributable to NOLs		-148,000		-
	Total Tax (Benefit)	$	-148,000	$	-

Intangible_Assets_Note_Schedul

Intangible Assets, Note: Schedule of Amortizable Intangible Assets (Tables)	3 Months Ended
	31-May-14
Tables/Schedules	'
Schedule of Amortizable Intangible Assets	'
		May 31,		Nov. 30,
		2014		2013
	Financing Fees	$	417,100	$	417,100
	Intellectual Property		386,817		-
			803,917		417,100
	Less:  accumulated amortization		-97,294		-23,172
	Net amortizable intangible assets	$	706,623	$		393,928

Intangible_Assets_Note_Schedul1

Intangible Assets, Note: Schedule of Nonamortizable Intangible Assets (Tables)	3 Months Ended
	31-May-14
Tables/Schedules	'
Schedule of Nonamortizable Intangible Assets	'
		May 31,		Nov. 30,
		2014		2013
	Internet domain portfolio	$	2,051,861	$	2,051,861
	Intellectual property		-		386,817
	Trademarks		100,000		100,000
	Net non-amortizable intangible assets	$	2,151,861	$	2,538,678

Notes_Payable_Schedule_of_Note

Notes Payable: Schedule of Notes Payable (Tables)	3 Months Ended
	31-May-14
Tables/Schedules	'
Schedule of Notes Payable	'
		2014		2013
	Note payable to CMS Domains, monthly payments of principal through October 1, 2014 of $45,000, monthly payments of principal through October 1, 2015 of $30,000, balloon payment due October 1, 2014 of $250,000. This note contains $10,000 of capitalized interest included in the principal payments. Secured by domain portfolio.	$	745,000	$	1,105,000
	Note payable to Institutional Investor, due July 31, 2014		68,000		--
	Note payable to individual, due January, 1 2012. Company has received an extension through December 31, 2014		--		434,500
	Note payable to individual, due January 1, 2014		255,850		229,867
	Note payable to individual, due January 1, 2012. Company is negotiating with holders for repayment terms.		--		154,000
			1,068,850		1,923,367
	Less current maturities of long-term debt		918,850		1,593,367
	Long-term debt-Net of current portion	$	150,000	$	330,000

Recovered_Sheet5

Background and Summary of Significant Accounting Policies (Details) (Elysium Internet, Inc., USD $)	Apr. 04, 2008
Elysium Internet, Inc.	'
Percentage of company acquired	100.00%
Promissory note issued to FTS Group, Inc.	$1,500,000

Recovered_Sheet6

Background and Summary of Significant Accounting Policies: Advertising Expenses, Policy (Details) (USD $)	3 Months Ended	6 Months Ended
	31-May-14	31-May-14
Details	'	'
Advertising expenses incurred	$4,893	$5,804

Property_and_Equipment_Note_Sc1

Property and Equipment, Note: Schedule of Property and Equipment (Details) (USD $)	31-May-14	Nov. 30, 2013
Details	'	'
Furniture and fixtures (at cost)	$9,867	$8,467
Accumulated depreciation	7,757	7,149
Net property and equipment	$2,110	$1,318

Property_and_Equipment_Note_De

Property and Equipment, Note (Details) (USD $)	6 Months Ended
	31-May-14
Details	'
Depreciation expense	$608

Income_Taxes_Note_Schedule_of_1

Income Taxes, Note: Schedule of Components of Income Tax Expense (Benefit) (Details) (USD $)	3 Months Ended	6 Months Ended
	31-May-14	31-May-14	31-May-13
Details	'	'	'
Current Tax Provision	'	$78,600	$2,800
Application of net operating losses	'	-78,600	-2,800
Deferred tax assets for net operating losses	'	-148,000	'
Total Tax (Benefit) Provision	($148,000)	($148,000)	'

Income_Taxes_Note_Details

Income Taxes, Note (Details) (USD $)	31-May-14
Details	'
Net operating loss carry forwards	$780,000

Intangible_Assets_Note_Schedul2

Intangible Assets, Note: Schedule of Amortizable Intangible Assets (Details) (USD $)	31-May-14	Nov. 30, 2013
Amortizable intangible assets, gross	$803,917	$417,100
Amortizable assets, accumulated amortization	-97,294	-23,172
Net amortizable intangible assets	706,623	393,928
Financing Fees	'	'
Amortizable intangible assets, gross	417,100	417,100
Intellectual Property	'	'
Amortizable intangible assets, gross	$386,817	'

Intangible_Assets_Note_Schedul3

Intangible Assets, Note: Schedule of Nonamortizable Intangible Assets (Details) (USD $)	31-May-14	Nov. 30, 2013
Non-amortizable intangible assets	$2,151,861	$2,538,678
Internet domain portfolio	'	'
Non-amortizable intangible assets	2,051,861	2,051,861
Intellectual property2	'	'
Non-amortizable intangible assets	'	386,817
Trademarks	'	'
Non-amortizable intangible assets	$100,000	$100,000

Earnings_Per_Share_Note_Detail

Earnings Per Share, Note (Details)	31-May-14	Nov. 30, 2013
Details	'	'
Convertible preferred stock issued and outstanding	540,000	270,000
Number of common shares issuable for conversion of preferred shares	5,400,000,000	2,700,000,000

Asset_Acquisition_Note_Details

Asset Acquisition, Note (Details) (Acquisition of Assets, USD $)	0 Months Ended
	Oct. 01, 2013
Acquisition of Assets	'
Total agreed upon purchase price	$2,150,000
Amount raised from credit facility	1,300,000
Payment for purchase of assets	1,000,000
Promissory note received	$1,150,000

Revolving_Credit_Facility_Deta

Revolving Credit Facility (Details) (USD $)	31-May-14	Nov. 30, 2013	Oct. 01, 2013
Details	'	'	'
Revolving credit financing, total available	'	'	$5,000,000
Initial draw down on line of credit	'	'	1,300,000
Line of credit outstanding	672,565	1,300,000	'
Amount still available from line of credit	$4,300,000	'	'

Notes_Payable_Schedule_of_Note1

Notes Payable: Schedule of Notes Payable (Details) (USD $)	31-May-14	Nov. 30, 2013
Note payable	$1,068,850	$1,923,367
Notes payable, current	918,850	1,593,367
Notes payable, non-current	150,000	330,000
CMS Domains	'	'
Note payable	745,000	1,105,000
Institutional Investor	'	'
Note payable	68,000	'
Individual (1)	'	'
Note payable	'	434,500
Individual (2)	'	'
Note payable	255,850	229,867
Individual (3)	'	'
Note payable	'	$154,000

Equity_Note_Details

Equity, Note (Details) (USD $)	1 Months Ended
	Dec. 31, 2013	31-May-14	29-May-14	Apr. 29, 2014	Mar. 31, 2014	Feb. 20, 2014	Dec. 18, 2013	Nov. 30, 2013
Details	'	'	'	'	'	'	'	'
Common stock authorized to be issued	'	6,000,000,000	'	'	'	'	'	3,500,000,000
Par value for common stock	'	$0.00	'	'	'	'	'	$0.00
Preferred stock authorized to be issued	'	1,200,000	'	'	'	'	'	1,200,000
Par value for preferred stock	'	$0.00	'	'	'	'	'	$0.00
Series A Convertible Preferred shares issued and outstanding	'	540,000	'	'	'	'	'	270,000
Series A Convertible Preferred Stock approved for issuance	'	'	'	'	'	'	270,000	'
Description of Series A Convertible Preferred Stock	'For each share of Series A Convertible Preferred Stock, the holder will receive 10,000 shares of common stock upon conversion	'	'	'	'	'	'	'
Common stock issued for debt conversion	'	202,500,000	241,732,810	'	208,333,333	125,000,000	187,500,000	'
Amount of debt converted	'	$135,000	$156,000	'	$250,000	$200,000	$206,250	'
Price per share for debt converted	'	$0.00	$0.00	'	$0.00	$0.00	$0.00	'
Common stock reserved for a potential future issuance	'	'	'	212,000,000	'	'	'	'