Sauer Energy S-1 5 Jan 16 2015 FY IPO registration Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Aug. 31, 2015	Nov. 23, 2015	Feb. 28, 2015
Document and Entity Information:
Entity Registrant Name	SAUER ENERGY, INC.
Document Type	S1
Document Period End Date	Aug. 31, 2015
Amendment Flag	false
Entity Central Index Key	1,446,152
Current Fiscal Year End Date	--08-31
Entity Common Stock, Shares Outstanding		168,833,480
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	2,015
Document Fiscal Period Focus	FY
Entity Public Float			$ 4,292,836

Statement of Financial Position

Statement of Financial Position - USD ($)	Aug. 31, 2015	Aug. 31, 2014
Assets, Current
Cash and Cash Equivalents, at Carrying Value	$ 4,968	$ 459,363
Prepaid Expense, Current		593
Other Assets, Current	15,007	1,500
Assets, Current	19,975	461,456
Assets, Noncurrent
Property, Plant and Equipment, Gross	113,201	146,704
Indefinite-Lived Intangible Assets (Excluding Goodwill)	1,292,984	1,410,973
Other Assets, Noncurrent	14,507	14,000
Assets, Noncurrent	1,420,692	1,571,677
Assets	1,440,667	2,033,133
Liabilities, Current
Accrued Liabilities, Current	14,566	21,516
Loans Payable, Current	275,000	600,000
Derivative Instruments and Hedges, Liabilities	446,785	1,025,000
Liabilities, Current	736,351	1,646,516
Liabilities, Noncurrent
Liabilities	736,351	1,646,516
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest
Common Stock, Value, Issued	14,817	11,515
Additional Paid in Capital, Common Stock	9,351,999	8,191,503
Retained Earnings (Accumulated Deficit)	(8,662,500)	(7,816,401)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	704,316	386,617
Liabilities and Equity	$ 1,440,667	$ 2,033,133

Statement of Financial Positio3

Statement of Financial Position - Parenthetical - $ / shares	Aug. 31, 2015	Aug. 31, 2014
Balance Sheets
Common Stock, Par Value	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	650,000,000	650,000,000
Common Stock, Shares Issued	148,173,100	115,150,246
Common Stock, Shares Outstanding	148,173,100	115,150,246

Statement of Income

Statement of Income - USD ($)	12 Months Ended
	Aug. 31, 2015	Aug. 31, 2014
Operating Expenses
Professional Fees	$ 110,932	$ 115,469
Consulting	266,606	140,364
Research and Development Expense	393,307	128,387
General and Administrative Expense	498,380	384,058
Operating Expenses	1,269,225	768,278
Operating Income (Loss)	(1,269,225)	(768,278)
Interest and Debt Expense
Interest Expense	155,090	(325,989)
Settlement Expense		1,101,685
Derivative Loss On Derivative	(578,215)	674,656
Interest and Debt Expense	(423,125)	1,450,352
Income (Loss) from Continuing Operations before Income Taxes, Extraordinary Items, Noncontrolling Interest	(846,100)	(2,218,630)
IncomeTaxExpenseBenefitContinuingOperationsAbstract
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest	(846,100)	(2,218,630)
Net Income (Loss) Attributable to Parent	(846,100)	(2,218,630)
OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParentAbstract
ComprehensiveIncomeNetOfTax	$ (846,100)	$ (2,218,630)
Earnings Per Share
Earnings Per Share, Basic	$ (0.01)	$ (0.02)
Weighted Average Number of Shares Outstanding, Basic	123,653,300	102,456,356
Earnings Per Share, Diluted	$ (0.01)	$ (0.02)
Weighted Average Number of Shares Outstanding, Diluted	123,653,300	102,456,356

Statement of Shareholders' Equi

Statement of Shareholders' Equity - USD ($)	Common Stock	Additional Paid-in Capital	Retained Earnings	Total
Stockholders' Equity at Aug. 31, 2013	$ 9,374	$ 6,329,521	$ (5,597,771)	$ 741,124
Shares, Outstanding at Aug. 31, 2013	93,742,564			93,742,564
Stock Issued During Period, Value, New Issues	$ 2,141	1,861,982
Stock Issued During Period, Shares, New Issues	21,407,682
Net Income (Loss)			(2,218,630)	$ (2,218,630)
Stockholders' Equity at Aug. 31, 2014	$ 11,515	8,191,503	(7,816,401)	$ 386,617
Shares, Outstanding at Aug. 31, 2014	115,150,246			115,150,246
Stock Issued During Period, Value, New Issues	$ 3,302	1,160,496		$ 1,163,798
Stock Issued During Period, Shares, New Issues	33,022,854			33,022,854
Net Income (Loss)			(846,100)	$ (846,100)
Stockholders' Equity, Other			1	1
Stockholders' Equity at Aug. 31, 2015	$ 14,817	$ 9,351,999	$ (8,662,500)	$ 704,316
Shares, Outstanding at Aug. 31, 2015	148,173,100			148,173,100

Statement of Cash Flows

Statement of Cash Flows - USD ($)	12 Months Ended
	Aug. 31, 2015	Aug. 31, 2014
Net Cash Provided by (Used in) Operating Activities
Net Income (Loss)	$ (846,100)	$ (2,218,630)
Adjustments, Noncash Items, to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities
Depreciation	62,622	30,169
Amortization	117,989	73,962
Fair Value Change of Derivative Liability	(578,215)	674,650
Allocated Share Based Compensation Expense		27,449
Issuance of Stock and Warrants for Services or Claims	284,600	25,000
Other Noncash Income (Expense)		778,125
Adjustments, Noncash Items, to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities	(959,104)	(609,275)
Increase (Decrease) in Operating Assets
Increase (Decrease) in Prepaid Expense and Other Assets	(13,421)	(593)
Increase (Decrease) in Other Operating Assets
Increase (Decrease) in Operating Assets	(13,421)	(593)
Increase (Decrease) in Operating Liabilities
Increase (Decrease) in Accounts Payable and Accrued Liabilities	(6,947)	16,249
Increase (Decrease) in Operating Capital	(6,947)	16,249
Net Cash Provided by (Used in) Operating Activities	(979,472)	(593,619)
Net Cash Provided by (Used in) Investing Activities
Payments to Acquire Property, Plant, and Equipment	(29,119)	(114,091)
Payments to Acquire Intangible Assets		(59,704)
Proceeds from Issuance of Common Stock	554,196	1,004,899
Net Cash Provided by (Used in) Financing Activities	554,196	1,209,099
Cash and Cash Equivalents, Period Increase (Decrease)	(454,395)	441,685
Cash and Cash Equivalents, at Carrying Value	459,363	17,678
Cash and Cash Equivalents, at Carrying Value	$ 4,968	$ 459,363

Organization, Consolidation and

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies	12 Months Ended
	Aug. 31, 2015
Notes
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies	NOTE 1 ORGANIZATION AND NATURE OF OPERATIONS Organization Sauer Energy, Inc. was incorporated in California on August 7, 2008. The Company was incorporated to develop and market wind power electric generators. Current Business of the Company On July 25, 2010, the Company executed a plan of reorganization with BCO Hydrocarbon Ltd., a Nevada exploration stage enterprise, in which Sauer Energy Inc. became a subsidiary of BCO. BCO changed its name to Sauer Energy, Inc. The Company leases warehouse/office facilities in Camarillo, California, in which the Company develops wind power technology. A production prototype of a vertical axis wind turbine ( “ ” NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES These financial statements have been prepared using the basis of accounting generally accepted in the United States of America. Under this basis of accounting, revenues are recorded as earned and expenses are recorded at the time liabilities are incurred. The Company has adopted August 31 as the fiscal year-end. Cash and Cash Equivalents The Company considers all liquid investments with a maturity of three months or less from the date of purchase that are readily convertible into cash to be cash equivalents. 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 and liabilities and 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 The Financial Accounting Standards Board issued ASC (Accounting Standards Codification) 820-10 (SFAS No. 157), “ · · · The carrying amounts of the Company ’ · Level 2 Loans from Officers and related parties · Federal income taxes The Company utilizes FASB ACS 740, “ Income Taxes ” , “ ” Interest and penalties on tax deficiencies recognized in accordance with ASC accounting standards are classified as income taxes in accordance with ASC Topic 740-10-50-19. Research and development costs The Company expenses costs of research and development cost as incurred. The costs for the fiscal years ended August 31, 2015, and August 31, 2014, were $393,307 and $128,387 respectively. Advertising and marketing expenses Costs for advertising and marketing for the fiscal years ended August 31, 2015 and 2014 were $25,945 and $9,387 respectively. Stock-based Compensation The Company records stock-based compensation in accordance with ASC 718, Compensation – Stock Based Compensation and ASC 505, Equity Based Payments to Non-Employees, which requires the measurement and recognition of compensation expense based on estimated fair values for all share-based awards made to employees and directors, including stock options. ASC 718 requires companies to estimate the fair value of share-based awards on the date of grant using an option-pricing model. The Company uses the Black-Scholes option-pricing model as its method of determining fair value. This model is affected by the Company ’ ’ All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. Basic and Diluted Earnings (Loss) Per Share – Net loss per share is calculated in accordance with FASB ASC 260, Earnings Per Share, for the period presented. Basic net loss per share is based upon the weighted average number of common shares outstanding. Diluted net loss per share is based on the assumption that all dilutive convertible shares and stock options were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. The Company has potentially dilutive securities outstanding consisting of warrants to purchase common stock, (see Note 13) and the conversion of convertible loans (see Note 8). However their exercise would be anti-dilutive, since the Company is in a loss position, and they are not counted in the calculation of loss per share. Recent Accounting Pronouncements Management has considered all recent accounting pronouncements. The following pronouncement was deemed applicable to our financial statements. The FASB has issued ASU No. 2014-12, Compensation – Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. FASB ASU 2015-03: Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs. To simplify presentation of debt issuance costs, the amendments in this Update require that debt issuance costs related to a recognized debt liability, to be presented consistent with debt discounts. The recognition and measurement guidance for debt issuance costs are not affected by the amendments in this update. This will be effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. The Company does not anticipate significant impact upon its financial statements at this time and will continue to evaluation the potential for such impact. The Company is reviewing this standard and its effect upon our disclosures in the financial statements. The Company does not expect that the adoption of the standard will have a material effect upon the Company’s financial statements. A variety of proposed or otherwise potential accounting standards are currently under study by standard setting organizations and various regulatory agencies. Due to the tentative and preliminary nature of those proposed standards, the Company’s management has not determined whether implementation of such standards would be material to its financial statements. The Company is reviewing the effects of following recent updates. The Company has no expectation that any of these items will have a material effect upon the financial statements. · Update 2015-16—Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments · Update 2015-15—Interest—Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements—Amendments to SEC Paragraphs Pursuant to Staff Announcement at June 18, 2015 EITF Meeting (SEC Update) · Update 2015-14—Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date · Update 2015-11—Inventory (Topic 330): Simplifying the Measurement of Inventory · Update 2015-08—Business Combinations (Topic 805): Pushdown Accounting—Amendments to SEC Paragraphs Pursuant to Staff Accounting Bulletin No. 115 (SEC Update) · Update No. 2015-02—Consolidation (Topic 810): Amendments to the Consolidation Analysis. Reclassifications Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported losses, total assets, or stockholders ’ Note 3 – Going Concern The Company's financial statements are prepared using the generally accepted accounting principles applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. However, the Company has accumulated a deficit of $8,662,500 as of August 31, 2015, has had no revenues, which raises substantial doubt as to the Company’s ability to continue as a going concern. In view of these matters, recoverability of a major portion of the recorded asset amounts shown in the accompanying balance sheets is dependent upon continued operations of the Company, which in turn is dependent upon the Company ’

Property, Plant and Equipment D

Property, Plant and Equipment Disclosure	12 Months Ended
	Aug. 31, 2015
Notes
Property, Plant and Equipment Disclosure	Note 4 – Property and Equipment Property and Equipment consisted of the following at August 31, 2015 and August 31, 2014: 2015 2014 Computers and equipment $97,365 $243,880 Truck & Trailers $9,400 9,400 Less accumulated depreciation $(169,199) $(106,576) Property and equipment, net $113,201 $ 146,704 The Company depreciates its property and equipment using accelerated methods over lives of five or seven years.

Cost-method Investments, Descri

Cost-method Investments, Description	12 Months Ended
	Aug. 31, 2015
Notes
Cost-method Investments, Description	Note 5 – Asset Purchase On May 11, 2012, the Company entered into an Asset Purchase Agreement 5/11/2012 Tangible Assets Equipment $ 23,000 Supplies $ 1,000 Inventory $ 1,000 Total Tangible Assets purchased $ 25,000 Intangible Assets Goodwill $ 5,000 Intellectual Property (10 patents, 2 trademarks, network systems, wind turbine monitoring system, URL) $1,467,500 Restrictive Covenant $ 2,500 Total Intangible assets purchased $1,475,000

Goodwill and Intangible Assets

Goodwill and Intangible Assets Disclosure	12 Months Ended
	Aug. 31, 2015
Notes
Goodwill and Intangible Assets Disclosure	Note 6 – Intangible Property The Company has acquired intangible property in patents, patents pending and goodwill. The patents are being amortized over their expected lives of not more than seventeen years. The restrictive covenants were fully amortized as of August 31, 2013. Those patent costs allocated to pending patents do not begin amortizing until the underlying patent is issued. If for some reason a patent is not issued the costs associated with the acquisition and the continuation of the application are fully amortized in the year of the denial. August 31, 2015 2014 Patents $ 109,092 $ 109,092 Purchased Patents 1,467,500 1,467,500 Goodwill 5,000 5,000 Less Amortization (288,608) (170,619) Net Intangible assets $ 1,292,984 $ 1,410,973

Debt Disclosure

Debt Disclosure	12 Months Ended
	Aug. 31, 2015
Notes
Debt Disclosure	Note 7 – Convertible Loans and Interest Payable The Company entered into note agreements and subsequent modifications and settlements on convertible notes. These notes are convertible into the Company ’ August 31, 2015 2014 Convertible Loans and Accrued Interest: St. George Investments $ 275,000 $ 600,000 Note 8 – Derivative Liabilities The Company entered into certain convertible loan agreements during 2012 and 2013. These agreements contained terms that allowed for the conversion of the debt into common stock. The basic agreement was originally with $0.25 conversion prices unless the stock sold at less than $0.25. If the trades were at less than original term, the debt holders could elect to convert their debt at sixty percent of the lowest trading price in the 25 trading days prior to the conversion notice. Because of these terms, the debt conversion clause requires that the Company account for these note balances as derivatives valued at the fair market value of the Company ’ August 31, 2015 2014 Derivative Liabilities on Convertible Loans: St. George Investments $ 446,785 $1,025,000

Commitments and Contingencies D

Commitments and Contingencies Disclosure	12 Months Ended
	Aug. 31, 2015
Notes
Commitments and Contingencies Disclosure	Note 9 – Commitments and Contingencies Rental Agreement: On August 17, 2012, the Company leased a 10,410 square foot “ ” On August 7, 2015, the Company entered into a Commercial Single-Tenant Lease for a 26,550 square foot building in Oxnard, California, with monthly payments of $13,507 for sixty months, plus common area costs of $507.38 per month. All company operations will be concentrated at the site. Lease Commitments – following five fiscal years: Fiscal year ended August 31, Year Lease 2016 168,173 2017 168,173 2018 168,173 2019 168,173 2020 168,173

Income Tax Disclosure

Income Tax Disclosure	12 Months Ended
	Aug. 31, 2015
Notes
Income Tax Disclosure	Note 10 - Federal income tax No provision was made for federal income tax, since the Company has had significant net operating losses. Net operating loss carryforwards may be used to reduce taxable income through the year 2034. The availability of the Company ’ ’ The Company as of August 31, 2015 and 2014 recognized net operating losses of approximately $846,000 and $2,200,000, respectively. The total estimated deferred taxes as of August 31, 2015 are $3,031,000. The net increases for the years ended August 31, 2014 and 2013 are approximately $296,000 and $770,000. The Company recorded a 100% valuation allowance for the deferred tax asset since it is more likely than not that some part or all of the deferred tax asset will not be realized. Although Management believes that its estimates are reasonable, no assurance can be given that the final 1tax outcome of these matters will not be different than that which is reflected in our tax provisions. Ultimately, the actual tax benefits to be realized will be based upon future taxable earnings levels, which are very difficult to predict. No provision was made for federal income tax, since the Company had an overall net operating loss and has accumulated net operating loss carryforwards. For the year ended August 31, 2015, and 2014, no income tax expense has been realized as a result of operations and no income tax penalties and/or interest have been accrued related to uncertain tax positions. The Company files income tax returns in the U.S. federal jurisdiction and in the State of California. These filings are subject to a three year statute of limitations. The Company’s evaluation of income tax positions included the years ended August 31, 2015, and 2014, could be subject to agency examinations. No filings are currently under examination. No adjustments have been made to reduce the estimated income tax benefit at fiscal year-end or at the quarterly reporting dates. Any valuations relating to these income tax provisions will comply with U.S. generally accepted accounting principles.

Stockholders' Equity Note Discl

Stockholders' Equity Note Disclosure	12 Months Ended
	Aug. 31, 2015
Notes
Stockholders' Equity Note Disclosure	Note 11 – Capital Stock The Company went On December 1, 2011, the Company issued 24,000 units of securities to an investor at $0.25 per unit for $6,000 cash pursuant to a private placement agreement. Each unit consisted of one (1) share of common stock, par value $0.0001 per share and one (1) common stock purchase warrant with an exercise price of $0.60 each, expiring July 31, 2014. On July 31, 3012, the Company issued 808,000 units of securities at $0.25 per unit for $202,000 cash pursuant to a private placement agreement. Each unit consisted of one (1) share of common stock, par value $0.0001 per share and one (1) common stock purchase warrant with an exercise price of $0.50 each, expiring July 31, 2014. On September 18, 2012, the Company issued 200,000 units of securities at $0.25 per unit for $50,000 cash pursuant to a private placement agreement. Each unit consisted on one (1) share of common stock, par value $0.0001 per share and one (1) common stock purchase warrant with an exercise price of $0.50 each, expiring March 31, 2014. On October 10, 2012, the Company entered into a private placement agreement that involved issuing 200,000 units of securities at $0.25 per unit for a total amount of $50,000. Each unit consisted of one (1) share of common stock, par value $0.0001 per share and one (1) common stock purchase warrant expiring March 31, 2014, with an exercise price of $0.50 each. On June 4, 2013, the Company entered into a private placement agreement that involved issuing 400,000 units of securities at $0.25 per unit for $100,000 cash pursuant to a private placement agreement. Each unit consisted of one (1) share of common stock, par value $0.0001 per share and two (2) common stock purchase warrants for a total of 800,000 warrants with an exercise price of $0.40 each, these expired July 31, 2015. On September 16, 2013, the Company issued 110,375 shares of common stock for $10,000 at $0.0906 per share pursuant to a convertible note. On October 1, 2013, the Company issued 200,000 shares of common stock for $13,600 at $0.06800 per share pursuant to a convertible note. On October 9, 2013, the Company issued 500,000 shares of common stock for $28,000 at $0.0560 per share pursuant to a convertible note. On October 16, 2013, the Company issued 555,720 shares of common stock for $74,915 at $0.16870 per share pursuant to an Equity Purchase Agreement to repay loan, interest and fees. On November 6, 2013, the Company issued 250,000 shares of common stock for $26,355 at $0.1056 per share pursuant to an Equity Purchase Agreement. On November 11, 2013, the Company issued 300,000 shares of common stock for $30,819 at $0.10288 per share pursuant to an Equity Purchase Agreement. On November 14, 2013, the Company issued 300,000 shares of common stock for $20,160 at $0.0672 per share pursuant to a convertible note. On November 18, 2013, the Company issued 300,000 shares of common stock for $32,091 at $0.1071 per share pursuant to an Equity Purchase Agreement. On December 2, 2013, the Company issued 290,000 shares of common stock for $19,314 at $0.06660 per share pursuant to a convertible note. On December 2, 2013, the Company issued 300,000 shares of common stock for $29,619 at $0.09888 per share pursuant to an Equity Purchase Agreement. On December 9, 2013, the Company issued 300,000 shares of common stock for $28,707 at $0.09584 per share pursuant to an Equity Purchase Agreement. On January 6, 2014, the Company issued 300,000 shares of common stock for $18,180 at $0.06060 per share pursuant to a convertible note. On January 9, 2014, the Company issued 332,742 shares of common stock for $29,955 at $0.0902 per share pursuant to an Equity Purchase Agreement. On January 21, 2014, the Company issued 349,097 shares of common stock for $29,955 at $0.0857 per share pursuant to an Equity Purchase Agreement. On January 29, 2014, the Company issued 310,000 shares of common stock for $15,066 at $0.0486 per share pursuant to a convertible note. On February 14, 2014, the Company issued 500,741 shares of common stock for $24,336 at $0.0486 per share pursuant to a convertible note. On March 3, 2014, the Company issued 330,235 shares of common stock for $26,980 at $0.08176 per share pursuant to an Equity Purchase Agreement. On March 28, 2014, the Company issued 577,741 shares of common stock for $49,980 at $0.0900 per share pursuant to an Equity Purchase Agreement. On April 1, 2014, the Company issued 371,645 shares of common stock for $34,980 at $0.0942 per share pursuant to an Equity Purchase Agreement. On April 9, 2014, the Company issued 400,000 shares of common stock for $37,996 at $0.0950 per share pursuant to an Equity Purchase Agreement. On April 15, 2014, the Company issued 352,936 shares of common stock for $34,954 at $0.0992 per share pursuant to an Equity Purchase Agreement. On April 24, 2014, the Company issued 320,000 shares of common stock for $32,277 at $0.1010 per share pursuant to an Equity Purchase Agreement. On May 7, 2014, the Company issued 310,000 shares of common stock for $27,280 at $0.0880 per share pursuant to an Equity Purchase Agreement. On May 23, 2014, the Company issued 310,000 shares of common stock for $25,567 at $0.0826 per share pursuant to an Equity Purchase Agreement. On June 9, 2014, the Company issued 300,000 shares of common stock for $20,229 at $0.06758 per share pursuant to an Equity Purchase Agreement. On June 23, 2014, the Company issued 323,950 shares of common stock for $19,956 at $0.06174 per share pursuant to an Equity Purchase Agreement. On May 30, 2014, the Company issued 500,000 shares of common stock for $0.05 per share for consulting services of $25,000. On July 7, 2014, the Company entered into a private placement agreement that involved issuing 5,000,000 units of securities at $0.05 per unit for a total amount of cash of $250,000. Each unit consisted of one (1) share of common stock, par value $0.0001 per share and one (1) common stock purchase warrants for a total of 5,000,000 warrants with an exercise price of $0.30 each expiring January 31, 2016. On January 7, 2015, the Company issued 698,324 shares of common stock for $30,000 at $0.04296 per share pursuant to a convertible note. On January 29, 2015, the Company issued 476,190 shares of common stock for $20,000 at $0.042 per share pursuant to a convertible note. On February 11, 2015, the Company issued 714,286 shares of common stock for $30,000 at $0.042 per share pursuant to a convertible note. On February 24, 2015, the Company issued 476,190 shares of common stock for $20,000 at $0.042 per share pursuant to a convertible note. On March 5, 2015, the Company authorized 636,132 shares of common stock at $0.0393 per share to be issued in exchange for cancellation of $25,000 of the convertible loan. On March 19, 2015, the Company authorized 694,444 shares of common stock at $0.036 per share to be issued in exchange for cancellation of $25,000 of the convertible loan. On April 13, 2015, the Company authorized 816,993 shares of common stock at $0.0306 per share to be issued in exchange for cancellation of $25,000 of the convertible loan. On April 28, 2015, the Company authorized 989,861 shares of common stock to be issued for $35,635 at $0.03600 per share pursuant to an Equity Purchase Agreement. On May 1, 2015, the Company authorized 4.4 million shares of common stock at $0.059 per share to be issued for services rendered. On May 4, 2015, the Company authorized 868,056 shares of common stock at $0.228 to be issued in exchange for cancellation of $25,000 of the convertible loan. On May 5, 2015, the Company authorized 1,704,282 shares of common stock to be issued for $58,900 at $0.03456 per share pursuant to an Equity Purchase Agreement. On May 18, 2015, the Company authorized 1,828,704 shares of common stock to be issued for $59,250 at $0.03240 per share pursuant to an Equity Purchase Agreement. On May 20, 2015, the Company authorized 905,797 shares of common stock at $0.0276 per share to be issued in exchange for cancellation of $25,000 of the convertible loan. On May 26, 2015, the Company entered into a consulting agreement wherein 500,000 shares were due and payable. On June 5, 2015, the Company authorized 1,798,611 shares of common stock to be issued for $54,390 at $0.03456 per share pursuant to an Equity Purchase Agreement. On June 9, 2015, the Company authorized 500,000 shares of common stock at $0.05 per share to be issued pursuant to the consulting agreement of May 26, 2015. On June 10, 2015, the Company authorized 922,063 shares of common stock at $0.0252 per share to be issued in exchange for cancellation of $25,000 of the convertible loan. On June 23, 2015, the Company authorized 2,009,646 shares of common stock to be issued for $58,900 at $0.022392 per share pursuant to an Equity Purchase Agreement. On July 1, 2015, the Company authorized 1,402,918 shares of common stock at $0.01782 per share to be issued in exchange for cancellation of $25,000 of the convertible loan. On July 6, 2015, the Company authorized 2,020,202 shares of common stock to be issued for $40,000 at $0.01980 per share pursuant to an Equity Purchase Agreement. On July 20, 2015, the Company authorized 3,102,500 shares of common stock to be issued for $55,845 at $0.01800 per share pursuant to an Equity Purchase Agreement. On July 23, 2015, the Company authorized 1,543,210 shares of common stock at $0.0270 per share to be issued in exchange for cancellation of $25,000 of the convertible loan. On July 28, 2015, the Company authorized 12,777,778 shares of common stock to be issued for $50,000 at $0.01800 per share pursuant to an Equity Purchase Agreement. On July 28, 2015, the Company authorized 12,777,778 shares of common stock to be issued for $50,000 at $0.01800 per share pursuant to an Equity Purchase Agreement. On August 7, 2015, the Company authorized 1,640,420 shares of common stock at $0.01524 per share to be issued in exchange for cancellation of $25,000 of the convertible loan. On August 7, 2015, the Company authorized 1,666,667 shares of common stock at $0.015 per share to be issued in exchange for cancellation of $25,000 of the convertible loan. For the year ended August 31, 2014, the Company recognized two equity transactions in warrants which had a total Black-Scholes values of $27,449. The Company has not recognized any equity transactions in warrants for the year ended August 31, 2015.

Legal Matters and Contingencies

Legal Matters and Contingencies	12 Months Ended
	Aug. 31, 2015
Notes
Legal Matters and Contingencies	NOTE 13 - Contingencies, Litigation There were no loss contingencies or legal proceedings against the Company with respect to matters arising in the ordinary course of business. On October 23, 2013, the Company filed a complaint against St George Investments, LLC ( “ ’ ’ “ ”

Subsequent Events

Subsequent Events	12 Months Ended
	Aug. 31, 2015
Notes
Subsequent Events	NOTE 14 – Subsequent Events Management has reviewed and evaluated subsequent events and transactions occurring after the balance sheet date, August 31 st On September 1, 2015, the Company authorized 651,042 shares of common stock to be issued for $15,000 at $0.02304 per share pursuant to an Equity Purchase Agreement. On September 10, 2015, the Company authorized 1,640,420 shares of common stock at $0.01524 per share to be issued in exchange for cancellation of $25,000 of the convertible loan. On September 11, 2015, the Company authorized 902,778 shares of common stock to be issued for $19,500 at $0.021 per share pursuant to an Equity Purchase Agreement. On September 18, 2015, the Company authorized 1,072,125 shares of common stock to be issued for $22,000 at $0.020 per share pursuant to an Equity Purchase Agreement. On October 6, 2015, the Company authorized 868,056 shares of common stock to be issued for $15,000 at $0.017 per share pursuant to an Equity Purchase Agreement. On October 12, 2015, the Company authorized 1,012,731 shares of common stock to be issued for $17,500 at $0.01728 per share pursuant to an Equity Purchase Agreement. On October 20, 2015, the Company authorized 1,851,852 shares of common stock to be issued for $28,000 at $0.015120 per share pursuant to an Equity Purchase Agreement. On October 23, 2015, the Company authorized 1,984,127 shares of common stock at $0.01260 per share to be issued in exchange for cancellation of $25,000 of the convertible loan. On October 27, 2015, the Company authorized 6,613,757 shares of common stock to be issued for $100,000 at $0.015120 per share pursuant to an Equity Purchase Agreement. On November 6, 2015, the Company authorized 2,063,492 shares of common stock at $0.01260 per share to be issued in exchange for cancellation of $26,000 of the convertible loan. On November 20, 2015, the Company authorized 2,000,000 shares of common stock at $0.01200 per share to be issued in exchange for cancellation of $24,000 of the convertible loan.

Organization, Consolidation a17

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies: Basis of Accounting, Policy (Policies)	12 Months Ended
	Aug. 31, 2015
Policies
Basis of Accounting, Policy	These financial statements have been prepared using the basis of accounting generally accepted in the United States of America. Under this basis of accounting, revenues are recorded as earned and expenses are recorded at the time liabilities are incurred. The Company has adopted August 31 as the fiscal year-end.

Organization, Consolidation a18

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies: Cash and Cash Equivalents, Policy (Policies)	12 Months Ended
	Aug. 31, 2015
Policies
Cash and Cash Equivalents, Policy	Cash and Cash Equivalents The Company considers all liquid investments with a maturity of three months or less from the date of purchase that are readily convertible into cash to be cash equivalents.

Organization, Consolidation a19

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies: Use of Estimates, Policy (Policies)	12 Months Ended
	Aug. 31, 2015
Policies
Use of Estimates, Policy	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 and liabilities and 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.

Organization, Consolidation a20

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies: Fair Value Measurement, Policy (Policies)	12 Months Ended
	Aug. 31, 2015
Policies
Fair Value Measurement, Policy	Fair Value of Financial Instruments The Financial Accounting Standards Board issued ASC (Accounting Standards Codification) 820-10 (SFAS No. 157), “ · · · The carrying amounts of the Company ’ · Level 2 Loans from Officers and related parties ·

Organization, Consolidation a21

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies: Research, Development, and Computer Software, Policy (Policies)	12 Months Ended
	Aug. 31, 2015
Policies
Research, Development, and Computer Software, Policy	Research and development costs The Company expenses costs of research and development cost as incurred. The costs for the fiscal years ended August 31, 2015, and August 31, 2014, were $393,307 and $128,387 respectively.

Organization, Consolidation a22

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies: Advertising Costs, Policy (Policies)	12 Months Ended
	Aug. 31, 2015
Policies
Advertising Costs, Policy	Advertising and marketing expenses Costs for advertising and marketing for the fiscal years ended August 31, 2015 and 2014 were $25,945 and $9,387 respectively.

Organization, Consolidation a23

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies: Compensation Related Costs, Policy (Policies)	12 Months Ended
	Aug. 31, 2015
Policies
Compensation Related Costs, Policy	Stock-based Compensation The Company records stock-based compensation in accordance with ASC 718, Compensation – Stock Based Compensation and ASC 505, Equity Based Payments to Non-Employees, which requires the measurement and recognition of compensation expense based on estimated fair values for all share-based awards made to employees and directors, including stock options. ASC 718 requires companies to estimate the fair value of share-based awards on the date of grant using an option-pricing model. The Company uses the Black-Scholes option-pricing model as its method of determining fair value. This model is affected by the Company ’ ’ All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable.

Organization, Consolidation a24

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies: Earnings Per Share, Policy (Policies)	12 Months Ended
	Aug. 31, 2015
Policies
Earnings Per Share, Policy	Basic and Diluted Earnings (Loss) Per Share – Net loss per share is calculated in accordance with FASB ASC 260, Earnings Per Share, for the period presented. Basic net loss per share is based upon the weighted average number of common shares outstanding. Diluted net loss per share is based on the assumption that all dilutive convertible shares and stock options were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. The Company has potentially dilutive securities outstanding consisting of warrants to purchase common stock, (see Note 13) and the conversion of convertible loans (see Note 8). However their exercise would be anti-dilutive, since the Company is in a loss position, and they are not counted in the calculation of loss per share.

Organization, Consolidation a25

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies: New Accounting Pronouncements, Policy (Policies)	12 Months Ended
	Aug. 31, 2015
Policies
New Accounting Pronouncements, Policy	Recent Accounting Pronouncements Management has considered all recent accounting pronouncements. The following pronouncement was deemed applicable to our financial statements. The FASB has issued ASU No. 2014-12, Compensation – Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. FASB ASU 2015-03: Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs. To simplify presentation of debt issuance costs, the amendments in this Update require that debt issuance costs related to a recognized debt liability, to be presented consistent with debt discounts. The recognition and measurement guidance for debt issuance costs are not affected by the amendments in this update. This will be effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. The Company does not anticipate significant impact upon its financial statements at this time and will continue to evaluation the potential for such impact. The Company is reviewing this standard and its effect upon our disclosures in the financial statements. The Company does not expect that the adoption of the standard will have a material effect upon the Company’s financial statements. A variety of proposed or otherwise potential accounting standards are currently under study by standard setting organizations and various regulatory agencies. Due to the tentative and preliminary nature of those proposed standards, the Company’s management has not determined whether implementation of such standards would be material to its financial statements. The Company is reviewing the effects of following recent updates. The Company has no expectation that any of these items will have a material effect upon the financial statements. · Update 2015-16—Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments · Update 2015-15—Interest—Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements—Amendments to SEC Paragraphs Pursuant to Staff Announcement at June 18, 2015 EITF Meeting (SEC Update) · Update 2015-14—Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date · Update 2015-11—Inventory (Topic 330): Simplifying the Measurement of Inventory · Update 2015-08—Business Combinations (Topic 805): Pushdown Accounting—Amendments to SEC Paragraphs Pursuant to Staff Accounting Bulletin No. 115 (SEC Update) · Update No. 2015-02—Consolidation (Topic 810): Amendments to the Consolidation Analysis.

Organization, Consolidation a26

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies: Reclassifications (Policies)	12 Months Ended
	Aug. 31, 2015
Policies
Reclassifications	Reclassifications Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported losses, total assets, or stockholders ’

Organization, Consolidation a27

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies: Liquidity Disclosure (Policies)	12 Months Ended
	Aug. 31, 2015
Policies
Liquidity Disclosure	Note 3 – Going Concern The Company's financial statements are prepared using the generally accepted accounting principles applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. However, the Company has accumulated a deficit of $8,662,500 as of August 31, 2015, has had no revenues, which raises substantial doubt as to the Company’s ability to continue as a going concern. In view of these matters, recoverability of a major portion of the recorded asset amounts shown in the accompanying balance sheets is dependent upon continued operations of the Company, which in turn is dependent upon the Company ’

Property, Plant and Equipment28

Property, Plant and Equipment Disclosure: Property and Equipment Consisted of The Following At August 31, 2015 and August 31, 2014 (Tables)	12 Months Ended
	Aug. 31, 2015
Tables/Schedules
Property and Equipment Consisted of The Following At August 31, 2015 and August 31, 2014:	Property and Equipment consisted of the following at August 31, 2015 and August 31, 2014: 2015 2014 Computers and equipment $97,365 $243,880 Truck & Trailers $9,400 9,400 Less accumulated depreciation $(169,199) $(106,576) Property and equipment, net $113,201 $ 146,704

Cost-method Investments, Desc29

Cost-method Investments, Description: Schedule of Cost Method Investments (Tables)	12 Months Ended
	Aug. 31, 2015
Tables/Schedules
Schedule of Cost Method Investments	5/11/2012 Tangible Assets Equipment $ 23,000 Supplies $ 1,000 Inventory $ 1,000 Total Tangible Assets purchased $ 25,000 Intangible Assets Goodwill $ 5,000 Intellectual Property (10 patents, 2 trademarks, network systems, wind turbine monitoring system, URL) $1,467,500 Restrictive Covenant $ 2,500 Total Intangible assets purchased $1,475,000

Goodwill and Intangible Asset30

Goodwill and Intangible Assets Disclosure: Finite-lived Intangible Assets Amortization Expense (Tables)	12 Months Ended
	Aug. 31, 2015
Tables/Schedules
Finite-lived Intangible Assets Amortization Expense	August 31, 2015 2014 Patents $ 109,092 $ 109,092 Purchased Patents 1,467,500 1,467,500 Goodwill 5,000 5,000 Less Amortization (288,608) (170,619) Net Intangible assets $ 1,292,984 $ 1,410,973

Debt Disclosure_ Convertible Lo

Debt Disclosure: Convertible Loans and Accrued Interest (Tables)	12 Months Ended
	Aug. 31, 2015
Tables/Schedules
Convertible Loans and Accrued Interest:	Convertible Loans and Accrued Interest: St. George Investments $ 275,000 $ 600,000

Debt Disclosure_ Derivative Lia

Debt Disclosure: Derivative Liabilities On Convertible Loans (Tables)	12 Months Ended
	Aug. 31, 2015
Tables/Schedules
Derivative Liabilities On Convertible Loans:	Derivative Liabilities on Convertible Loans: St. George Investments $ 446,785 $1,025,000

Commitments and Contingencies33

Commitments and Contingencies Disclosure: August 31, (Tables)	12 Months Ended
	Aug. 31, 2015
Tables/Schedules
August 31	August 31, Year Lease 2016 168,173 2017 168,173 2018 168,173 2019 168,173 2020 168,173

Schedule of Stockholders' Equit

Schedule of Stockholders' Equity Note, Warrants or Rights (Tables)	12 Months Ended
	Aug. 31, 2015
Tables/Schedules
Schedule of Stockholders' Equity Note, Warrants or Rights	Note 12 – Warrants Under the private placements, the Company issued 600,000 units of securities for total cash proceeds of $150,000. One private placement of 200,000 units of securities consisted of one (1) share of common stock, par value $0.0001 per share and one (1) common stock purchase warrant with an exercise price of $0.50 and expired March 31, 2014. The other private placement of 400,000 units of securities consisted of one (1) share of common stock, par value $0.0001 per share and two (2) common stock purchase warrants with an exercise price of $0.40 and expired July 31, 2015. During the fiscal year ended August 31, 2014, the Company entered into four private placement agreements for total cash proceeds of $250,000. The private placements of 5,000,000 units consist of one (1) share of common stock, par value $0.0001 per share and one (1) common stock purchase warrant with an exercise price of $0.30 and expiring January 31, 2016. The Company also issued 1,000,000 warrants to an investor in consideration of a loan for $50,000. These warrants had an exercise price of $0.18 that expired on March 20, 2015. The following table is a summary of information about the warrants outstanding at August 31, 2015: Shares Underlying Warrants Outstanding Range of Exercise Price Shares Underlying \Warrants Outstanding Weighted Average Remaining Contractual Life Weighted Average Exercise Price $0.40 $0.18 - $0.30 800,000 Shares \ 800,000 Warrants 6,000,000 Shares \ 6,000,000 Warrants 0 .73 years 1.27 years $0.32 $0.28 The following table is a summary of activity of outstanding stock warrants for the years ended August 31, 2015: Number of Warrants Weighted Average Exercise Price Balance, August 31, 2014 6,800,000 0.29 Warrants expired (1,800,000) 0.59 Warrants cancelled - - Warrants Granted - - Warrants exercised - - Balance, August 31,2015 5,000,000 0.30

Property, Plant and Equipment35

Property, Plant and Equipment Disclosure: Property and Equipment Consisted of The Following At August 31, 2015 and August 31, 2014 (Details) - USD ($)	Aug. 31, 2015	Aug. 31, 2014
Details
Computers and equipment	$ 97,365	$ 243,880
Truck & Trailers	9,400	9,400
Less accumulated depreciation	(169,199)	(106,576)
Property and equipment, net	$ 113,201	$ 146,704

Cost-method Investments, Desc36

Cost-method Investments, Description: Schedule of Cost Method Investments (Details)	May. 11, 2012USD ($)
Details
Equipment	$ 23,000
Supplies	1,000
Inventory	1,000
Total Tangible Assets	25,000
Goodwill	5,000
Systems, wind turbine monitoring system, URL)	1,467,500
Restrictive Covenant	2,500
Total Intangible assets purchased	$ 1,475,000

Goodwill and Intangible Asset37

Goodwill and Intangible Assets Disclosure: Finite-lived Intangible Assets Amortization Expense (Details) - USD ($)	Aug. 31, 2015	Aug. 31, 2014
Details
Patents	$ 109,092	$ 109,092
Purchased Patents	1,467,500	1,467,500
Goodwill	5,000	5,000
Less Amortization	(288,608)	(170,619)
Net Intangible assets	$ 1,292,984	$ 1,410,973