Sauer Energy S-1 12 Mar 18 2018 FY IPO registration Financial data

Document and Entity Information

Document and Entity Information - USD ($)	3 Months Ended
	Nov. 30, 2017	Feb. 28, 2017
Document and Entity Information:
Entity Registrant Name	SAUER ENERGY, INC.
Document Type	S1
Document Period End Date	Nov. 30, 2017
Trading Symbol	seny
Amendment Flag	false
Entity Central Index Key	1,446,152
Current Fiscal Year End Date	--08-31
Entity Common Stock, Shares Outstanding	336,894,876
Entity Public Float		$ 4,292,836
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	2,018
Document Fiscal Period Focus	FY

Statement of Financial Position

Statement of Financial Position - USD ($)	Nov. 30, 2017	Aug. 31, 2017	Aug. 31, 2016
Assets, Current
Cash and Cash Equivalents, at Carrying Value	$ 12,136	$ 1,952	$ 46,585
Other Assets, Current	15,514	1,500	1,500
Assets, Current	27,650	3,452	48,085
Assets, Noncurrent
Property, Plant and Equipment, Net	32,155	41,635	68,123
Goodwill	5,000	5,000
Indefinite-Lived Intangible Assets (Excluding Goodwill)	1,090,087	1,112,631	1,202,807
Other Assets, Noncurrent	13,507	13,507	16,502
Assets, Noncurrent	1,103,594	1,126,138	1,219,309
Assets	1,163,399	1,171,225	1,335,517
Liabilities, Current
Accrued Liabilities, Current	59,225	37,947	25,037
Due To Related Parties Current	5,000	3,000	8,000
Notes Payable, Current	11,444	105,000	90,000
Derivative Instruments and Hedges, Liabilities	78,402
Liabilities, Current	154,071	145,947	123,037
Liabilities, Noncurrent
Liabilities	154,071	145,947	123,037
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest
Common Stock, Value, Issued	38,027	35,121	27,343
Additional Paid in Capital, Common Stock	12,814,703	12,473,432	11,075,385
Retained Earnings (Accumulated Deficit)	(11,843,402)	(11,483,275)	(9,890,248)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	1,009,328	1,025,278	1,212,480
Liabilities and Equity	$ 1,163,399	$ 1,171,225	$ 1,335,517

Statement of Financial Positio3

Statement of Financial Position - Parenthetical - $ / shares	Nov. 30, 2017	Aug. 31, 2017
Balance Sheets
Common Stock, Par Value	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	650,000,000	650,000,000
Common Stock, Shares Issued	380,297,623	351,229,209
Common Stock, Shares Outstanding	380,297,623	273,433,664

Statement of Income

Statement of Income - USD ($)	3 Months Ended		12 Months Ended
	Nov. 30, 2017	Nov. 30, 2016	Aug. 31, 2017	Aug. 31, 2016
Revenues
Sales Revenue Goods, Net	$ 29,649
Revenues	29,649
Cost of Revenue
Cost of Goods Sold	15,106
Cost of Revenue	15,106
Gross Profit	14,543
Operating Expenses
Professional Fees	16,687	$ 13,000	$ 95,086	$ 86,041
Consulting	54,773	52,850	217,410	609,709
Rent Expense	45,013	46,523	182,552	165,023
Research and Development Expense	44,855	71,933	351,912	214,800
Selling and Marketing Expense		9,005
General and Administrative Expense	67,219	59,163	302,106	322,160
Operating Expenses	228,547	252,474	1,149,066	1,397,733
Operating Income (Loss)	(214,004)	(252,474)	(1,149,066)	(1,397,733)
Interest and Debt Expense
Interest Expense	166,623	127,390	443,961	276,798
Derivative Loss On Derivative	(20,500)			(446,784)
Interest and Debt Expense	146,123	127,390	443,961	(169,986)
Income (Loss) from Continuing Operations before Income Taxes, Extraordinary Items, Noncontrolling Interest	(360,127)	(379,864)	(1,593,027)	(1,227,747)
IncomeTaxExpenseBenefitContinuingOperationsAbstract
Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest	(360,127)	(379,864)	(1,593,027)	(1,227,747)
Net Income (Loss) Attributable to Parent	(360,127)	(379,864)	(1,593,027)	(1,227,747)
OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParentAbstract
ComprehensiveIncomeNetOfTax	$ (360,127)	$ (379,864)	$ (1,593,027)	$ (1,227,747)
Earnings Per Share
Earnings Per Share, Basic	$ 0	$ 0	$ (0.01)	$ (0.01)
Weighted Average Number of Shares Outstanding, Basic	364,680,552	284,580,339	316,676,772	210,411,932
Earnings Per Share, Diluted	$ 0	$ 0	$ (0.01)	$ (0.01)
Weighted Average Number of Shares Outstanding, Diluted	364,680,552	284,580,339	316,676,772	210,411,932

Statement of Shareholders' Equi

Statement of Shareholders' Equity - USD ($)	Common Stock	Additional Paid-in Capital	Retained Earnings	Total
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
Stock Issued During Period, Value, New Issues	$ 7,778	1,398,047		$ 1,405,825
Stock Issued During Period, Shares, New Issues	77,795,545			77,795,545
Net Income (Loss)			(1,593,027)	$ (1,593,027)
Stockholders' Equity at Aug. 31, 2017	$ 35,121	$ 12,473,432	$ (11,483,275)	$ 1,025,278
Shares, Outstanding at Aug. 31, 2017	351,229,209			351,229,209

Statement of Cash Flows

Statement of Cash Flows - USD ($)	3 Months Ended		12 Months Ended
	Nov. 30, 2017	Nov. 30, 2016	Aug. 31, 2017	Aug. 31, 2016
Net Cash Provided by (Used in) Operating Activities
Net Income (Loss)	$ (360,127)	$ (379,864)	$ (1,593,027)	$ (1,227,747)
Adjustments, Noncash Items, to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities
Depreciation	9,480	10,922	26,488	45,078
Amortization	22,544	22,544	90,177	90,177
Fair Value Change of Derivative Liability	(15,154)			(446,785)
Issuance of Stock and Warrants for Services or Claims	159,178	125,417	433,254	783,120
Adjustments, Noncash Items, to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities	(184,079)	(220,981)	(1,043,108)	(756,157)
Increase (Decrease) in Operating Assets
Increase (Decrease) in Prepaid Expense and Other Assets	(14,014)		2,995	11,511
Increase (Decrease) in Other Operating Assets
Increase (Decrease) in Operating Assets	(14,014)		2,995	11,511
Increase (Decrease) in Operating Liabilities
Increase (Decrease) in Accounts Payable and Accrued Liabilities	23,277	(17,070)	7,905	18,471
Increase (Decrease) in Operating Capital	23,277	(17,070)	7,905	18,471
Net Cash Provided by (Used in) Operating Activities	(174,816)	(238,051)	(1,032,208)	(726,175)
Net Cash Provided by (Used in) Financing Activities
Proceeds from (Repayments of) Short-term Debt		(79,283)	15,000	90,000
Proceeds from Issuance of Common Stock	185,000	322,500	972,575	677,792
Net Cash Provided by (Used in) Financing Activities	185,000	243,217	987,575	767,792
Cash and Cash Equivalents, Period Increase (Decrease)	10,184	5,166	(44,633)	41,617
Cash and Cash Equivalents, at Carrying Value	1,952	46,585	46,585	4,968
Cash and Cash Equivalents, at Carrying Value	$ 12,136	$ 51,751	$ 1,952	$ 46,585

Organization, Consolidation and

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies	3 Months Ended
	Nov. 30, 2017
Notes
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies	Note 1 - Organization and summary of significant accounting policies: These unaudited interim financial statements as of and for the three months ended November 30, 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, 2017, 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 months ended 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 2016 and 2017, the Company continued to develop its technology. 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), “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 November 30, 2017, reflect: · Level 1 Cash Measurement based on bank reporting. § Level 2 Loans from Officers and related parties Level 2 Based on promissory notes. Level 3 Derivatives 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 November 30, 2017, and three months ended November 30, 2016, were $71,933 and $44,855 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 has a convertible note payable which is potentially dilutive, however it has been omitted from the calculations as it is antidilutive. 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 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.

Substantial Doubt about Going C

Substantial Doubt about Going Concern	3 Months Ended
	Nov. 30, 2017
Notes
Substantial Doubt about 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 $(11,843,402) as of November 30, 2017, and had minimal 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	3 Months Ended
	Nov. 30, 2017
Notes
Property, Plant and Equipment Disclosure	Note 4 – Property and Equipment Property and Equipment consisted of the following at November 30, 2017 , and August 31, 2017: 11/30/17 8/31/17 Property Plant and Equipment $ 282,427 $ 282,427 Less accumulated depreciation (250,272) (240,972) Property and equipment, net $ 32,155 $ 41,635 The Company depreciates its property and equipment using accelerated methods over lives of five or seven years. In the three months ended November 30, 2017 , and November 30, 2016, depreciation was $9,480 and $10,922, respectively.

Goodwill and Intangible Assets

Goodwill and Intangible Assets Disclosure	3 Months Ended
	Nov. 30, 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. 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. November 30, 2017 August 31, 2017 Patents $ 109,092 $ 109,092 Purchased Patents 1,467,500 1,467,500 Goodwill 5,000 5,000 Less Amortization (491,505) (468,961) Intangible Assets Net $ 1,090,087 $ 1,112,631 In three months ended November 30, 2017 , and November 30, 2016, amortization was $22,544 and $22,544, respectively.

Debt Disclosure

Debt Disclosure	3 Months Ended
	Nov. 30, 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 On May 2, 2017, the Company entered into a short-term note agreement with an investor in the amount of $50,000 with an interest rate of 10% per annum, with a due date of September 2, 2017. As of November 30, 2017, the outstanding balance due was $Zero. On May 24, 2017, the Company entered into a convertible promissory note with an investor in the amount of $105,000 with an interest rate of 8% per annum, with a due date of May 24, 2018. Convertible 180 days after issuance, at 80% of the lowest trading price over the previous 20 trading days. This resulted in a derivative liability of $78,402 as of November 30, 2017. Note 7 -- Related Party Note As of November 30, 2017, and August 31, 2017, we have related party payables to Dieter Sauer in the amounts of $5,000 and $3,000, respectively.

Commitments and Contingencies D

Commitments and Contingencies Disclosure	3 Months Ended
	Nov. 30, 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 2018 135,039 2019 168,173 2020 168,173 For the three months ended November 30, 2017 our rent expense was $45,013 compared to $46,523 for the three months ended November 30, 2016.

Income Tax Disclosure

Income Tax Disclosure	3 Months Ended
	Nov. 30, 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 $11,843,422, which will expire in 2029 through 2035 if not utilized. The Company uses 21% for a composite tax rate to estimate the value of net operating losses for deferred taxes. The Company as of the three months ended November 30, 2017, and November 30, 2016, recognized net operating losses of approximately $360,127 and $379,864, respectively. The total estimated deferred tax asset as of November 30, 2017, was $2,487,114. 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 November 30, 2017, and November 30, 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	3 Months Ended
	Nov. 30, 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. During the quarter ending November 30, 2016, the Company issued 40,950,000 shares of common stock for services rendered. During the quarter ending November 30, 2016, 75,000 shares were cancelled and returned to treasury. During the quarter ending November 30, 2016, the Company issued 9,498,761 shares of common stock for $125,000 pursuant to a convertible note. 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. During the quarter ending May 31, 2017, the Company issued 5,259,032 shares of common stock for $73,075 pursuant to an Equity Purchase Agreement. During the quarter ending August 31, 2017, the Company issued 22,095,545 shares of common stock for $210,000 pursuant to an Equity Purchase Agreement. During the quarter ending November 30, 2017, the Company issued 29,068,414 shares of common stock for $185,000 pursuant to an Equity Purchase Agreement.

Legal Matters and Contingencies

Legal Matters and Contingencies	3 Months Ended
	Nov. 30, 2017
Notes
Legal Matters and Contingencies	NOTE 11 - Contingencies, Litigation There were no loss contingencies or legal proceedings against the Company with respect to matters arising in the ordinary course of business.

Subsequent Events

Subsequent Events	3 Months Ended
	Nov. 30, 2017
Notes
Subsequent Events	NOTE 12 – Subsequent Events Management has reviewed and evaluated subsequent events and transactions occurring after the balance sheet date: On December 4, 2017, the Company authorized 4,340,278 shares of common stock to be issued for $25,000 at $0.00576 per share pursuant to an Equity Purchase Agreement. On December 15, 2017, the Company authorized 3,472,222 shares of common stock to be issued for $17,500 at $0.00504 per share pursuant to an Equity Purchase Agreement. On January 3, 2018 the Company authorized 6,076,389 shares of common stock to be issued for $17,500 at $0.00288 per share pursuant to an Equity Purchase Agreement. On December 20, 2017, the Company authorized 3,000,000 shares of common stock at $0.00495 per share to be issued in exchange for cancellation of $14,850 of the convertible loan. On December 22, 2017, the Company authorized 5,000,000 shares of common stock at $0.00495 per share to be issued in exchange for cancellation of $24,750 of the convertible loan. On January 2, 2018, the Company authorized 5,000,000 shares of common stock at $0.00300 per share to be issued in exchange for cancellation of $15,000 of the convertible loan. On January 5, 2018, the Company authorized 5,000,000 shares of common stock at $0.00300 per share to be issued in exchange for cancellation of $15,000 of the convertible loan. On January 10, 2018, the Company authorized 7,000,000 shares of common stock at $0.00300 per share to be issued in exchange for cancellation of $21,000 of the convertible loan.

Organization, Consolidation a17

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies: Cash and Cash Equivalents (Policies)	3 Months Ended
	Nov. 30, 2017
Policies
Cash and Cash Equivalents	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 a18

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies: Use of Estimates, Policy (Policies)	3 Months Ended
	Nov. 30, 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.

Organization, Consolidation a19

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies: Fair Value Measurement, Policy (Policies)	3 Months Ended
	Nov. 30, 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 November 30, 2017, reflect: · Level 1 Cash Measurement based on bank reporting. § Level 2 Loans from Officers and related parties Level 2 Based on promissory notes. Level 3 Derivatives

Organization, Consolidation a20

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies: Income Tax, Policy (Policies)	3 Months Ended
	Nov. 30, 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.

Organization, Consolidation a21

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies: Research, Development, and Computer Software, Policy (Policies)	3 Months Ended
	Nov. 30, 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 November 30, 2017, and three months ended November 30, 2016, were $71,933 and $44,855 respectively.

Organization, Consolidation a22

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies: Compensation Related Costs, Policy (Policies)	3 Months Ended
	Nov. 30, 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.

Organization, Consolidation a23

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies: Earnings Per Share, Policy (Policies)	3 Months Ended
	Nov. 30, 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 has a convertible note payable which is potentially dilutive, however it has been omitted from the calculations as it is antidilutive.

Organization, Consolidation a24

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies: New Accounting Pronouncements, Policy (Policies)	3 Months Ended
	Nov. 30, 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

Organization, Consolidation a25

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies: Reclassification, Policy (Policies)	3 Months Ended
	Nov. 30, 2017
Policies
Reclassification, Policy	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 Equipment26

Property, Plant and Equipment Disclosure: Property, Plant and Equipment (Tables)	3 Months Ended
	Nov. 30, 2017
Tables/Schedules
Property, Plant and Equipment	11/30/17 8/31/17 Property Plant and Equipment $ 282,427 $ 282,427 Less accumulated depreciation (250,272) (240,972) Property and equipment, net $ 32,155 $ 41,635

Goodwill and Intangible Asset27

Goodwill and Intangible Assets Disclosure: Schedule of Intangible Assets and Goodwill (Tables)	3 Months Ended
	Nov. 30, 2017
Tables/Schedules
Schedule of Intangible Assets and Goodwill	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. 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. November 30, 2017 August 31, 2017 Patents $ 109,092 $ 109,092 Purchased Patents 1,467,500 1,467,500 Goodwill 5,000 5,000 Less Amortization (491,505) (468,961) Intangible Assets Net $ 1,090,087 $ 1,112,631

Property, Plant and Equipment28

Property, Plant and Equipment Disclosure: Property, Plant and Equipment (Details) - USD ($)	Nov. 30, 2017	Aug. 31, 2017	Aug. 31, 2016
Details
Property, Plant and Equipment, Gross	$ 282,427	$ 282,427
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(250,272)	(240,972)
Property, Plant and Equipment, Net	$ 32,155	$ 41,635	$ 68,123

Goodwill and Intangible Asset29

Goodwill and Intangible Assets Disclosure: Schedule of Intangible Assets and Goodwill (Details) - USD ($)	Nov. 30, 2017	Aug. 31, 2017
Details
Finite-Lived Patents, Gross	$ 109,092	$ 109,092
Purchased Patents	1,467,500	1,467,500
Goodwill	5,000	5,000
Less Amortization	(491,505)	(468,961)
Other Intangible Assets, Net	$ 1,090,087	$ 1,112,631