Sauer Energy S-1 17 May 17 2017 FY IPO registration Financial data

Document and Entity Information

Document and Entity Information - USD ($)	6 Months Ended
	Feb. 28, 2017	Nov. 02, 2016	Feb. 28, 2016
Document and Entity Information:
Entity Registrant Name	SAUER ENERGY, INC.
Document Type	S1
Document Period End Date	Feb. 28, 2017
Amendment Flag	false
Entity Central Index Key	1,446,152
Current Fiscal Year End Date	--08-31
Entity Common Stock, Shares Outstanding		273,433,664
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	2,017
Document Fiscal Period Focus	FY
Entity Public Float			$ 4,292,836
Trading Symbol	seny

Statement of Financial Position

Statement of Financial Position - USD ($)	Feb. 28, 2017	Aug. 31, 2016	Aug. 31, 2015
Assets, Current
Cash and Cash Equivalents, at Carrying Value	$ 107,828	$ 46,585	$ 4,968
Other Assets, Current	1,500	1,500	15,007
Assets, Current	109,328	48,085	19,975
Assets, Noncurrent
Property, Plant and Equipment, Net	46,279
Goodwill	5,000	5,000
Indefinite-Lived Intangible Assets (Excluding Goodwill)	1,157,719	1,202,807	1,292,984
Other Assets, Noncurrent	13,507	16,502	14,507
Assets, Noncurrent	1,171,226	1,287,432	1,420,692
Assets	1,326,833	1,335,517	1,440,667
Liabilities, Current
Accrued Liabilities, Current	11,428	25,037	14,566
Due To Related Parties Current		8,000
Notes Payable, Current		90,000
Loans Payable, Current			275,000
Derivative Instruments and Hedges, Liabilities			446,785
Liabilities, Current	11,428	123,037	736,351
Liabilities, Noncurrent
Liabilities	11,428	123,037	736,351
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest
Common Stock, Value, Issued	32,387	27,343	14,817
Additional Paid in Capital, Common Stock	12,034,335	11,075,385	9,351,999
Retained Earnings (Accumulated Deficit)	(10,751,317)	(9,890,248)	(8,662,500)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	1,315,405	1,212,480	704,316
Liabilities and Equity	$ 1,326,833	$ 1,335,517	$ 1,440,667

Statement of Financial Positio3

Statement of Financial Position - Parenthetical - $ / shares	Feb. 28, 2017	Aug. 31, 2016	Aug. 31, 2015
Balance Sheets
Common Stock, Par Value	$ 0.0001	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	650,000,000	650,000,000	650,000,000
Common Stock, Shares Issued	323,874,632	273,433,664	148,173,100
Common Stock, Shares Outstanding	323,874,632	273,433,664	148,173,100

Statement of Income

Statement of Income - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Feb. 28, 2017	Feb. 29, 2016	Feb. 28, 2017	Feb. 29, 2016	Aug. 31, 2016	Aug. 31, 2015
Operating Expenses
Professional Fees	$ 28,443	$ 20,938	$ 41,445	$ 34,308	$ 86,041	$ 110,932
Consulting	67,650	28,000	120,500	61,310	609,709	266,606
Research and Development Expense	79,494	51,806	151,428	192,596	214,800	393,307
General and Administrative Expense	156,541	121,218	271,213	145,632	487,183	498,380
Operating Expenses	332,128	221,962	584,586	433,846	1,397,733	1,269,225
Operating Income (Loss)	(332,128)	(221,962)	(584,586)	(433,846)	(1,397,733)	(1,269,225)
Interest and Debt Expense
Interest Expense	149,076	21,388	276,483	125,118	276,798	155,090
Derivative Loss On Derivative		(84,317)		(385,420)	(446,784)	(578,215)
Interest and Debt Expense	149,076	(62,929)	276,483	(260,302)	(169,986)	(423,125)
Income (Loss) from Continuing Operations before Income Taxes, Extraordinary Items, Noncontrolling Interest	(481,204)	(159,033)	(861,069)	(173,544)	(1,227,747)	(846,100)
IncomeTaxExpenseBenefitContinuingOperationsAbstract
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest	(481,204)	(159,033)	(861,069)	(173,544)	(1,227,747)	(846,100)
Net Income (Loss) Attributable to Parent	(481,204)	(159,033)	(861,069)	(173,544)	(1,227,747)	(846,100)
OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParentAbstract
ComprehensiveIncomeNetOfTax	$ (481,204)	$ (159,033)	$ (861,069)	$ (173,544)	$ (1,227,747)	$ (846,100)
Earnings Per Share
Earnings Per Share, Basic	$ 0	$ 0	$ 0	$ 0	$ (0.01)	$ (0.01)
Weighted Average Number of Shares Outstanding, Basic	308,790,242	179,429,661	296,618,412	170,260,964	123,653,300	123,653,300
Earnings Per Share, Diluted	$ 0	$ 0	$ 0	$ 0	$ (0.01)	$ (0.01)
Weighted Average Number of Shares Outstanding, Diluted	308,790,242	179,429,661	296,618,412	170,260,964	210,411,932	123,653,300

Statement of Shareholders' Equi

Statement of Shareholders' Equity - USD ($)	Common Stock	Additional Paid-in Capital	Retained Earnings	Total
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 at Aug. 31, 2015	$ 14,817	9,351,999	(8,662,501)	$ 704,315
Shares, Outstanding at Aug. 31, 2015	148,173,100			148,173,100
Stock Issued During Period, Value, New Issues	$ 12,526	1,719,283		$ 1,731,809
Stock Issued During Period, Shares, New Issues	125,260,564			125,260,564
Net Income (Loss)			(1,227,747)	$ (1,227,747)
Stockholders' Equity, Other		4,103		4,103
Stockholders' Equity at Aug. 31, 2016	$ 27,343	$ 11,075,385	$ (9,890,248)	$ 1,212,480
Shares, Outstanding at Aug. 31, 2016	273,433,664			273,433,664

Statement of Cash Flows

Statement of Cash Flows - USD ($)	6 Months Ended		12 Months Ended
	Feb. 28, 2017	Feb. 29, 2016	Aug. 31, 2016	Aug. 31, 2015
Net Cash Provided by (Used in) Operating Activities
Net Income (Loss)	$ (861,069)	$ (173,544)	$ (1,227,747)	$ (846,100)
Adjustments, Noncash Items, to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities
Depreciation	21,844	35,502	45,078	62,622
Amortization	45,088	36,981	90,177	117,989
Fair Value Change of Derivative Liability		(385,420)	(446,785)	(578,215)
Issuance of Stock and Warrants for Services or Claims	274,494	125,118	783,120	284,600
Adjustments, Noncash Items, to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities	(519,643)	(361,363)	(756,157)	(959,104)
Increase (Decrease) in Operating Assets
Increase (Decrease) in Prepaid Expense and Other Assets	2,995	(1,995)	11,511	(13,421)
Increase (Decrease) in Other Operating Assets
Increase (Decrease) in Operating Assets	2,995	(1,995)	11,511	(13,421)
Increase (Decrease) in Operating Liabilities
Increase (Decrease) in Accounts Payable and Accrued Liabilities	(21,609)	10,414	18,471	(6,947)
Increase (Decrease) in Operating Capital	(21,609)	10,414	18,471	(6,947)
Net Cash Provided by (Used in) Operating Activities	(538,257)	(352,944)	(726,175)	(979,472)
Net Cash Provided by (Used in) Investing Activities
Payments to Acquire Property, Plant, and Equipment		(1,460)		(29,119)
Net Cash Provided by (Used in) Investing Activities		(1,460)		(29,119)
Net Cash Provided by (Used in) Financing Activities
Proceeds from (Repayments of) Short-term Debt	(90,000)	45,000	90,000
Proceeds from Issuance of Common Stock	689,500	309,500	677,792	554,196
Net Cash Provided by (Used in) Financing Activities	599,500	354,500	767,792	554,196
Cash and Cash Equivalents, Period Increase (Decrease)	61,243	96	41,617	(454,395)
Cash and Cash Equivalents, at Carrying Value	46,585	4,968	4,968	459,363
Cash and Cash Equivalents, at Carrying Value	$ 107,828	$ 5,064	$ 46,585	$ 4,968

Nature of Operations

Nature of Operations	6 Months Ended
	Feb. 28, 2017
Notes
Nature of Operations	Note 1 - Organization and summary of significant accounting policies: These unaudited interim financial statements as of and for the three and six months ended February 28, 2017, reflect all adjustments which, in the opinion of management, are necessary to fairly state the Company’s financial position and the results of its operations for the periods presented, in accordance with the accounting principles generally accepted in the United States of America. All adjustments are of a normal recurring nature. These unaudited interim financial statements should be read in conjunction with the Company’s financial statements and notes thereto included in the Company’s fiscal year end August 31, 2016, report. The Company assumes that the users of the interim financial information herein have read, or have access to, the audited financial statements for the preceding period, and that the adequacy of additional disclosure needed for a fair presentation may be determined in that context. The results of operations for the three and six months ended February 28, 2017, are not necessarily indicative of results for the entire year ending August 31, 2017. 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 Oxnard, California, in which the Company develops wind power technology. A production prototype of a vertical axis wind turbine (“VAWT”) has been developed. Its compact size is aimed at the small business and home market. The company is focused on plans to manufacture and distribute the product. In May 2012, the acquisition of the entire assets of a wind turbine company added two more wind turbine models to the Company, together with patents and a distribution network. During 2015 and 2016, the Company continued to develop its technology.

Basis of Accounting

Basis of Accounting	6 Months Ended
	Feb. 28, 2017
Notes
Basis of Accounting	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 31st 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), “Fair Value Measurements and Disclosures" for financial assets and liabilities. ASC 820-10 provides a framework for measuring fair value and requires expanded disclosures regarding fair value measurements. FASB ASC 820-10 defines fair value as the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. FASB ASC 820-10 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs, where available. The following summarizes the three levels of inputs required by the standard that the Company uses to measure fair value: · Level 1: Quoted prices in active markets for identical assets or liabilities. · Level 2: Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities. · Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The carrying amounts of the Company ’ s financial instruments as of August 31, 2016, reflect: · Cash: Level 1 Measurement based on bank reporting. 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 three months ended February 28, 2017 , and three months ended February 29, 2016 , were $79,494 and $51,806 respectively. The costs for the six months ended February 28, 2017 , and February 29, 2016 , were $151,428 and $192,596 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’s stock price as well as assumptions regarding a number of subjective variables. These subjective variables include, but are not limited to the Company’s expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. The value of the portion of the award that is ultimately expected to vest is recognized as an expense in the statement of operations over the requisite service period. 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 does not have potentially dilutive securities outstanding consisting of warrants to purchase common stock or convertible loans. Recent Accounting Pronouncements Management has considered all recent accounting pronouncements. 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 2017-04 Update 2017-05—Other Income—Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets Update 2016-15 Update 2016-09 Update 2016-07 Update 2016-06 Update 2016-03 Update 2016-01 Update 2015-17 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) 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 ’ equity as previously reported.

Note 3 - Going Concern

Note 3 - Going Concern	6 Months Ended
	Feb. 28, 2017
Notes
Note 3 - Going Concern	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 $(10,751,317) as of February 28, 2017 , and 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 ’ s ability to raise additional capital, obtain financing and to succeed in its future operations. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. Management plans to raise additional capital through the sale of stock to pursue business development activities.

Property, Plant and Equipment D

Property, Plant and Equipment Disclosure	6 Months Ended
	Feb. 28, 2017
Notes
Property, Plant and Equipment Disclosure	Note 4 – Property and Equipment Property and Equipment consisted of the following at November 30, 2016 and August 31, 2016 2/28/2016 8/31/16 Property Plant and Equipment $ 282,427 $ 282,427 Less accumulated depreciation (236,148) (214,304) Property and equipment, net $ 46,279 $ 68,123 The Company depreciates its property and equipment using accelerated methods over lives of five or seven years. In three months ended November 30, 2016, and 2015, depreciation was $10,922 and $17,760, respectively.

Goodwill and Intangible Assets

Goodwill and Intangible Assets Disclosure	6 Months Ended
	Feb. 28, 2017
Notes
Goodwill and Intangible Assets Disclosure	Note 5 – 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. February 28, 2017 August 31, 2016 Patents $ 109,092 $ 109,092 Purchased Patents 1,467,500 1,467,500 Goodwill 5,000 5,000 Less Amortization (423,873) (378,785) Total Intangible Net $ 1,157,719 $ 1,202,807 In three months ended November 30, 2016 and 2015, amortization was $22,544 and $18,490, respectively.

Debt Disclosure

Debt Disclosure	6 Months Ended
	Feb. 28, 2017
Notes
Debt Disclosure	Note 6 - Notes Payable On July 26, 2016, the Company entered into short term note agreement with Beaufort On August 30, 2016, the Company entered into a short-term note agreement with Beaufort

Related Party Transactions Disc

Related Party Transactions Disclosure	6 Months Ended
	Feb. 28, 2017
Notes
Related Party Transactions Disclosure	Note 7 -- Related Party Note As of August 31, 2016, we have related party payables to Dieter Sauer, and Ana Sauer in the amounts of $5,000 and $3,000, respectively, for consulting in the month of August 2016, and as of three months ended February 28,2017 we had no related party payables. Dieter Sauer, who is the President and CEO, and Ana Sauer, who is the Corporate Secretary, are husband and wife.

Commitments and Contingencies D

Commitments and Contingencies Disclosure	6 Months Ended
	Feb. 28, 2017
Notes
Commitments and Contingencies Disclosure	Note 8 – Commitments and Contingencies Rental Agreement: 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 2017 84,086 2018 168,173 2019 168,173 2020 168,173 For the six months ended February 28, 2017 our rent expense was $98,100 compared to $42,000 for the six months ended February 29,2016

Income Tax Disclosure

Income Tax Disclosure	6 Months Ended
	Feb. 28, 2017
Notes
Income Tax Disclosure	Note 9 - 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 2035. The availability of the Company ’ s net operating loss carryforwards are subject to limitation if there is a 50% or more positive change in the ownership of the Company ’ s stock, unless the same or similar business is carried on. The net operating loss carryforward for federal and state income tax purposes was approximately $10,751,317, which will expire in 2029 through 2035 if not utilized. The Company uses 35% for a composite tax rate to estimate the value of net operating losses for deferred taxes. The Company as of the six months ended February 28, 2017 , and February 29, 2016, recognized net operating losses of approximately $861,069 and $173,544, respectively. The total estimated deferred tax asset as of February 28, 2017 , was $3,762,961. 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 tax 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. For the three months ended February 28, 2017, and February 29, 2016, 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 in the years ended August 31, 2013 through 2016, 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	6 Months Ended
	Feb. 28, 2017
Notes
Stockholders' Equity Note Disclosure	Note 10 – Capital Stock The Company went public on 7/25/ 2010. Its Common Stock is traded on the open market under the symbol OTCQB: SENY. 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 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. During the quarter ending November 30, 2015, the Company issued 15,576,508 shares of common stock for $254,000 pursuant to an Equity Purchase Agreement. During the quarter ending February 29, 2016, the Company issued 11,077,216 shares of common stock for $100,000 pursuant to a convertible note. During the quarter ending February 29, 2016, the Company issued 4,269,242 shares of common stock for $55,000 pursuant to an Equity Purchase Agreement. During the quarter ending May 31, 2016, the Company issued 40,950,000 shares of common stock was issued for services rendered. During the quarter ending May 31, 2016, 75,000 shares were cancelled and returned to treasury. During the quarter ending May 31, 2016, the Company issued 9,498,761 shares of common stock for $125,000 pursuant to a convertible note. During the quarter ending May 31, 2016, the Company issued ­­­31,682,076 shares of common stock for $275,500 pursuant to an Equity Purchase Agreement. During the quarter ending August 31, 2016, the Company issued 20,867,229 shares of common stock for $262,500 pursuant to an Equity Purchase Agreement. During the quarter ending November 30, 2016, the Company issued 26,075,562 shares of common stock for $322,500 pursuant to an Equity Purchase Agreement. During the quarter ending February 28, 2017, the Company issued 24,365,406 shares of common stock for $367,000 pursuant to an Equity Purchase Agreement. Note 11 – Warrants 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 that expired on January 31, 2016.

Legal Matters and Contingencies

Legal Matters and Contingencies	6 Months Ended
	Feb. 28, 2017
Notes
Legal Matters and Contingencies	NOTE 12 - 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 ( “ St. George") in Superior Court, Ventura County California seeking declaratory relief as to contracts relating to the Company ’ s May 2012, purchase of the assets of Helix Wind from St. George for treasury stock then valued in excess of $1.8 Million and a subsequent February, 2013, promissory note for $275,000 executed under the terms of an amendment to the May, 2012, asset purchase agreement. The Company alleged that the Helix Wind asset purchase price had been substantially paid and, in fact, may have been overpaid in light of St. George ’ s failure to deliver all of the intellectual property of Helix Wind. St. George interpreted the contracts and promissory note as entitling it to a windfall recovery above and beyond the asset purchase price and promissory note amount. On November 21, 2013, St George exercised its right as a non-California based entity to remove the action from the Ventura state court to the federal court sitting in Los Angeles, the United States District Court for the Central District of California. On November 26, 2013, St. George filed its answer and counterclaim seeking to enforce its interpretation of the contracts and to thereby collect approximately $440,000 above and beyond what is otherwise due, plus costs and attorney fees. On February 3, 2014, the parties participated in a mediation session at the Federal Court and executed an agreement reflecting a settlement in principal (the “ Settlement ” ) which becomes binding only if the parties are unable to come to terms on more formal settlement agreements. The parties have since executed more formal settlement agreements which are included as an exhibit hereto. The basic terms of the Settlement required the issuance of an additional 5,000,000 shares of our common stock to St George under the Helix APA; required St. George to purchase additional shares of our common stock for $300,000 ($0.15 per share) which is a price above the market price at the time of the Settlement; fixed the amount due on the note issued to St George in connection with the Helix APA at $600,000 and granted the Company certain prepayment rights. The Settlement provides for limitations on the amounts of our common stock that St. George may sell into the market. Full and final settlement was completed on April 6, 2016.

Subsequent Events

Subsequent Events	6 Months Ended
	Feb. 28, 2017
Notes
Subsequent Events	NOTE 13 – Subsequent Events Management has reviewed and evaluated subsequent events and transactions occurring after the balance sheet date, February 28, 2017 , through the filing of this Quarterly report on April 15, 2017, and determined that the following additional subsequent events have occurred: On March 1, 2017, the Company authorized 1,736,111 shares of common stock to be issued for $25,000 at $0.0144 per share pursuant to an Equity Purchase Agreement. On March 7, 2017, the Company authorized 1,827,485 shares of common stock to be issued for $25,000 at $0.0137 per share pursuant to an Equity Purchase Agreement. On March 21, 2017, the Company authorized 1,695,436 shares of common stock to be issued for $25,000 at $0.0136 per share pursuant to an Equity Purchase Agreement.

Basis of Accounting_ Cash and C

Basis of Accounting: Cash and Cash Equivalents, Policy (Policies)	6 Months Ended
	Feb. 28, 2017
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.

Basis of Accounting_ Use of Est

Basis of Accounting: Use of Estimates, Policy (Policies)	6 Months Ended
	Feb. 28, 2017
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.

Basis of Accounting_ Fair Value

Basis of Accounting: Fair Value Measurement, Policy (Policies)	6 Months Ended
	Feb. 28, 2017
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), “Fair Value Measurements and Disclosures" for financial assets and liabilities. ASC 820-10 provides a framework for measuring fair value and requires expanded disclosures regarding fair value measurements. FASB ASC 820-10 defines fair value as the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. FASB ASC 820-10 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs, where available. The following summarizes the three levels of inputs required by the standard that the Company uses to measure fair value: · Level 1: Quoted prices in active markets for identical assets or liabilities. · Level 2: Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities. · Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The carrying amounts of the Company ’ s financial instruments as of August 31, 2016, reflect: · Cash: Level 1 Measurement based on bank reporting. Level 2 Loans from Officers and related parties ·

Basis of Accounting_ Income Tax

Basis of Accounting: Income Tax, Policy (Policies)	6 Months Ended
	Feb. 28, 2017
Policies
Income Tax, Policy	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.

Basis of Accounting_ Research,

Basis of Accounting: Research, Development, and Computer Software, Policy (Policies)	6 Months Ended
	Feb. 28, 2017
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 three months ended February 28, 2017 , and three months ended February 29, 2016 , were $79,494 and $51,806 respectively. The costs for the six months ended February 28, 2017 , and February 29, 2016 , were $151,428 and $192,596 respectively.

Basis of Accounting_ Compensati

Basis of Accounting: Compensation Related Costs, Policy (Policies)	6 Months Ended
	Feb. 28, 2017
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’s stock price as well as assumptions regarding a number of subjective variables. These subjective variables include, but are not limited to the Company’s expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. The value of the portion of the award that is ultimately expected to vest is recognized as an expense in the statement of operations over the requisite service period. 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.

Basis of Accounting_ Earnings P

Basis of Accounting: Earnings Per Share, Policy (Policies)	6 Months Ended
	Feb. 28, 2017
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 does not have potentially dilutive securities outstanding consisting of warrants to purchase common stock or convertible loans.

Basis of Accounting_ New Accoun

Basis of Accounting: New Accounting Pronouncements, Policy (Policies)	6 Months Ended
	Feb. 28, 2017
Policies
New Accounting Pronouncements, Policy	Recent Accounting Pronouncements Management has considered all recent accounting pronouncements. 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 2017-04 Update 2017-05—Other Income—Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets Update 2016-15 Update 2016-09 Update 2016-07 Update 2016-06 Update 2016-03 Update 2016-01 Update 2015-17 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)

Basis of Accounting_ Reclassifi

Basis of Accounting: Reclassifications (Policies)	6 Months Ended
	Feb. 28, 2017
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 ’ equity as previously reported.

Property, Plant and Equipment28

Property, Plant and Equipment Disclosure: Property, Plant and Equipment (Tables)	6 Months Ended
	Feb. 28, 2017
Tables/Schedules
Property, Plant and Equipment	2/28/2016 8/31/16 Property Plant and Equipment $ 282,427 $ 282,427 Less accumulated depreciation (236,148) (214,304) Property and equipment, net $ 46,279 $ 68,123

Goodwill and Intangible Asset29

Goodwill and Intangible Assets Disclosure: Schedule of Intangible Assets and Goodwill (Tables)	6 Months Ended
	Feb. 28, 2017
Tables/Schedules
Schedule of Intangible Assets and Goodwill	February 28, 2017 August 31, 2016 Patents $ 109,092 $ 109,092 Purchased Patents 1,467,500 1,467,500 Goodwill 5,000 5,000 Less Amortization (423,873) (378,785) Total Intangible Net $ 1,157,719 $ 1,202,807

Property, Plant and Equipment30

Property, Plant and Equipment Disclosure: Property, Plant and Equipment (Details) - USD ($)	Feb. 28, 2017	Aug. 31, 2016
Details
Property, Plant and Equipment, Gross	$ 282,427	$ 282,427
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(236,148)	(214,304)
Property, Plant, and Equipment, Owned, Net	$ 46,279	$ 68,123

Goodwill and Intangible Asset31

Goodwill and Intangible Assets Disclosure: Schedule of Intangible Assets and Goodwill (Details) - USD ($)	Feb. 28, 2017	Aug. 31, 2016
Details
Patents	$ 109,092	$ 109,092
PurchasedPatents	1,467,500	1,467,500
Goodwill	5,000	5,000
Amortization	(423,873)	(378,785)
Intangible Assets, Net (Including Goodwill)	$ 1,157,719	$ 1,202,807