Tungsten (TUNG) 10-Q/A 24 Dec 14 2015 Q3 Quarterly report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Oct. 31, 2014	Dec. 15, 2014
Document and Entity Information:
Entity Registrant Name	Tungsten Corp.
Entity Trading Symbol	TUNG
Document Type	10-Q
Document Period End Date	31-Oct-14
Amendment Flag	FALSE
Entity Central Index Key	1475065
Current Fiscal Year End Date	-30
Entity Common Stock, Shares Outstanding		185,350,418
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	2015
Document Fiscal Period Focus	Q3

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Oct. 31, 2014	Jan. 31, 2014
CURRENT ASSETS:
Cash	$42,695	$27,007
Prepaid expenses		8,311
Total Current Assets	42,695	35,318
OTHER ASSETS
Mineral properties		174,013
Total Other Assets		174,013
Total Assets	42,695	209,331
CURRENT LIABILITIES:
Accounts payable and accrued expenses	82,703	17,141
Convertible notes, net of discounts of $150,148 and $111,562	96,702	15,938
Derivative liability	315,049	214,050
Advances from stockholders	99,951	99,951
Total Current Liabilities	594,405	347,080
STOCKHOLDERS' DEFICIT:
Preferred stock par value $0.0001: 25,000,000 shares authorized;none issued or outstanding	0
Common stock par value $0.0001: 300,000,000 shares authorized;88,608,569 and 71,542,799 shares issued and outstanding, respectively	8,861	7,154
Additional paid-in capital	2,024,627	1,359,630
Accumulated deficit	-2,585,198	-1,504,533
Total Stockholders' Deficit	-551,710	-137,749
Total Liabilities and Stockholders' Deficit	$42,695	$209,331

CONSOLIDATED_BALANCE_SHEETS_PA

CONSOLIDATED BALANCE SHEETS PARENTHETICALS (USD $)	Oct. 31, 2014	Jan. 31, 2014
Parentheticals
Convertible notes, net of discounts	$150,148	$111,562
Preferred Stock, Par Value	$0.00	$0.00
Preferred Stock, Shares Authorized	25,000,000	25,000,000
Common stock par value	$0.00	$0.00
Common Stock, Shares Authorized	300,000,000	300,000,000
Common Stock, Shares Issued	88,608,569	71,542,799
Common Stock, Shares Outstanding	88,608,569	71,542,799

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
	Oct. 31, 2014	Oct. 31, 2013	Oct. 31, 2014	Oct. 31, 2013
Revenue
Revenue	$0
Cost of exploration
Exploration costs	6,575	52,814	6,575	73,565
Total cost of exploration	6,575	52,814	6,575	73,565
Gross margin	-6,575	-52,814	-6,575	-73,565
Operating expenses
Director's fees	55,313	50,625	175,312	101,250
Officers' compensation	27,000	27,000	81,000	72,067
Professional fees	10,079	11,595	69,899	99,085
General and administrative expenses	54,464	17,197	172,261	93,563
Loss on impairment			169,013
Total operating expenses	146,856	106,417	667,485	365,965
Loss from operations	-153,431	-159,231	-674,060	-439,530
Other (income) expense
Derivative Expense	3,436		3,436
Change in fair value of derivative liabilities	210,984		-11,568
Financing Expense	41,922	238,663
Cost of extension			18,025
Interest expense	54,857		158,049
Other (income) expense, net	302,199		406,605
Loss before income tax provision	-455,630	-159,231	-1,080,665	-439,530
Income tax provision	0
Net loss	($455,630)	($159,231)	($1,080,665)	($439,530)
Earnings per common share- basic and diluted	$0	$0	($0.01)	($0.01)
Weighted average common shares outstanding - basic and diluted	78,860,712	68,750,000	75,614,375	52,573,700

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	9 Months Ended
	Oct. 31, 2014	Oct. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	($1,080,665)	($439,530)
Adjustments to reconcile net loss to netcash used in operating activities
Amortization of debt and original issue discount	-65,986
Loss on impairment	174,013
Stock based compensation	342,397	101,250
Change in fair value of derivative liabilities	168,618
Financing Expense.	238,663
Cost of extension	18,025
Prepaid expenses	8,311	-4,000
Accounts payable and accrued expenses	65,562	11,192
NET CASH USED IN OPERATING ACTIVITIES	-131,062	-331,088
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash used in acquisition		-46,092
Acquisition of mineral property claims		-152,722
NET CASH USED IN INVESTING ACTIVITIES		-198,814
CASH FLOWS FROM FINANCING ACTIVITIES:
Amounts received from (repayments to) stockholders		76,951
Proceeds from convertible notes	146,750
Proceeds from sale of common stock		500,000
NET CASH PROVIDED BY FINANCING ACTIVITIES	146,750	576,951
NET CHANGE IN CASH	15,688	47,049
Cash at beginning of reporting period	27,007	7,163
Cash at end of reporting period	42,695	54,212
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:
Interest paid	0
Income tax paid	0
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Extinguishment of Derivative liability upon conversions	67,619
Common stock issued for mineral property claims		$750,000

ORGANIZATION_AND_OPERATIONS

ORGANIZATION AND OPERATIONS	9 Months Ended
	Oct. 31, 2014
ORGANIZATION AND OPERATIONS
ORGANIZATION AND OPERATIONS	Note 1 - Organization and Operations
	Online Tele-Solutions, Inc.
	Online Tele-Solutions, Inc. ("Online Tele-Solutions") was incorporated under the
	laws of the State of Nevada on June 5, 2008.  Initial  operations  have included
	organization and incorporation,  target market identification,  marketing plans,
	and capital  formation.  A substantial  portion of the Company's  activities had
	involved developing a business plan and establishing  contacts and visibility in
	the marketplace. The Company has generated no revenues since inception.
	Certificate of Amendment to the Articles of Incorporation
	On March 9, 2012, the Board of Directors and the consenting stockholders adopted
	and approved a resolution to (i) amend the Company's  Articles of  Incorporation
	to (a) increase the number of shares of authorized  common stock from 50,000,000
	to 300,000,000;  (b) create  25,000,000  shares of "blank check" preferred stock
	with a par value of $0.0001  per  share;  (c) change the par value of the common
	stock from $0.001 per share to $0.0001 per share;  and (ii) effectuate a forward
	split of all  issued  and  outstanding  shares  of common  stock,  at a ratio of
	thirty-for-one (30:1) (the "Stock Split").
	Certificate of Amendment to the Articles of Incorporation
	On November 14, 2012,  the Board of Directors of Online  Tele-Solutions  and two
	(2)  stockholders  holding an  aggregate  of  45,600,000  shares of common stock
	issued and  outstanding  as of  November 6, 2012,  approved  and  consented,  in
	writing,  to effectuate an amendment to the Company's  Articles of Incorporation
	to change  the name of Online  Tele-Solutions,  Inc.  to  "Tungsten  Corp."  the
	"Company").
	Nevada Tungsten Holdings Ltd.
	Nevada Tungsten Holdings Ltd.  ("Tungsten") was incorporated on October 30, 2012
	under  the laws of the  State of  Nevada.  Tungsten  intends  to  engage  in the
	exploration of certain tungsten interests in the State of Nevada.
	Reverse Acquisition and Change in Scope of Business
	On April 8, 2013,  the Company  closed a voluntary  share  exchange  transaction
	pursuant  to a stock  exchange  agreement  ("SEA")  with Guy  Martin  and Nevada
	Tungsten  Holdings Ltd.  Pursuant to the terms of the SEA, the Company  acquired
	all of the issued and  outstanding  shares of Nevada  Tungsten  Holdings  Ltd.'s
	common stock from Guy Martin. The sole asset of Nevada Tungsten Holdings Ltd. is
	an option  to  acquire  all  tungsten  rights  in  regards  to 32  patented  and
	unpatented  mining claims situated in White Pine Country,  Nevada pursuant to an
	option  agreement by and between  Viscount Nevada Holdings Ltd. (the "Optionor")
	and Nevada Tungsten Holdings Ltd. (the "Option Agreement").
	Immediately  prior to the  Share  Exchange  Transaction  on April 8,  2013,  the
	Company had 66,000,000 common shares issued and outstanding. Simultaneously with
	the Closing of the Share Exchange Agreement,  on the Closing Date, the Company's
	then majority stockholder  surrendered  3,000,000 shares of the Company's common
	stock to the Company for cancellation.
	As a result of the Share Exchange Agreement, the Company issued 3,000,000 common
	shares  for the  acquisition  of 100% of the issued  and  outstanding  shares of
	Tungsten.  Even though the shares issued only represented  approximately 4.3% of
	the issued and outstanding  common stock  immediately  after the consummation of
	the Share Exchange  Agreement the  stockholder of Tungsten  completely took over
	and  controlled  the board of  directors  and  management  of the  Company  upon
	acquisition.
	As a result of the  change in  control  to the then  Tungsten  Stockholder,  for
	financial  statement  reporting  purposes,  the merger  between  the Company and
	Tungsten  has been treated as a reverse  acquisition  with  Tungsten  deemed the
	accounting  acquirer and the Company  deemed the  accounting  acquiree under the
	acquisition  method of accounting in  accordance  with section  805-10-55 of the
	FASB  Accounting  Standards  Codification.  The reverse  acquisition is deemed a
	capital transaction and the net assets of Tungsten (the accounting acquirer) are
	carried forward to the Company (the legal acquirer and the reporting  entity) at
	their carrying value before the  acquisition.  The acquisition  process utilizes
	the capital  structure of the Company and the assets and liabilities of Tungsten
	which are recorded at their  historical  cost.  The equity of the Company is the
	historical  equity of Tungsten  retroactively  restated to reflect the number of
	shares issued by the Company in the transaction

SIGNIFICANT_AND_CRITICAL_ACCOU

SIGNIFICANT AND CRITICAL ACCOUNTING POLICIESIES	9 Months Ended
	Oct. 31, 2014
SIGNIFICANT AND CRITICAL ACCOUNTING POLICIES
SIGNIFICANT AND CRITICAL ACCOUNTING POLICIES	Note 2 – Significant and Critical Accounting Policies
	The Management of the Company is responsible for the selection and use of appropriate accounting policies and the appropriateness of accounting policies and their application.  Critical accounting policies and practices are those that are both most important to the portrayal of the Company’s financial condition and results and require management’s most difficult, subjective, or complex judgments, often as a result of the need to make estimates about the effects of matters that are inherently uncertain. The Company’s significant and critical accounting policies and practices are disclosed below as required by generally accepted accounting principles.
	Basis of Presentation - Unaudited Interim Financial Information
	The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (“SEC”) to Form 10-Q and Article 8 of Regulation S-X.  Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements.  The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented.  Interim results are not necessarily indicative of the results for the full year.  These unaudited interim financial statements should be read in conjunction with the financial statements of Tungsten Corp. for the period from October 30, 2012 (inception) through January 31, 2014 and notes thereto contained in the Company’s Current Report on Form 10-K filed with the SEC on March 31, 2014.
	Fiscal Year-End
	The Company elected January 31st as its fiscal year ending date.
	Exploration Stage Company
	The Company has established the existence of mineralized material; however, it has not established proven or probable reserves, as defined by the United States Securities and Exchange Commission (the “SEC”) under Industry Guide 7, through the completion of a “final” or “bankable” feasibility study for mineralized material. As a result, the Company remains in the Exploration Stage as defined under Industry Guide 7, and will continue to remain in the Exploration Stage until such time proven or probable reserves have been established.
	The Company is considered an exploration stage company. The Company has elected to adopt early application of Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements.  Upon adoption, the Company no longer presents or discloses inception-to-date information and other remaining disclosure requirements of Topic 915.
	Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date(s) of the financial statements and the reported amounts of revenues and expenses during the reporting period(s).
	Critical accounting estimates are estimates for which (a) the nature of the estimate is material due to the levels of subjectivity and judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and (b) the impact of the estimate on financial condition or operating performance is material. The Company’s critical accounting estimates and assumptions affecting the financial statements were:
	(i)       Assumption as a going concern: Management assumes that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business;
	(ii)     Valuation allowance for deferred tax assets: Management assumes that the realization of the Company’s net deferred tax assets resulting from its net operating loss (“NOL”) carry–forwards for Federal income tax purposes that may be offset against future taxable income was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by a full valuation allowance. Management made this assumption based on (a) the Company has incurred recurring losses, (b) general economic conditions, and (c) its ability to raise additional funds to support its daily operations by way of a public or private offering, among other factors.
	(iii)    Estimates and assumptions used in valuation of equity instruments: Management estimates expected term of share options and similar instruments, expected volatility of the Company’s common shares and the method used to estimate it, expected annual rate of quarterly dividends, and risk free rate(s) to value share options and similar instruments.
	These significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to these estimates or assumptions, and certain estimates or assumptions are difficult to measure or value.
	Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.
	Management regularly evaluates the key factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such evaluations, if deemed appropriate, those estimates are adjusted accordingly.
	Actual results could differ from those estimates.
	Principles of Consolidation
	The Company applies the guidance of Topic 810 “Consolidation” of the FASB Accounting Standards Codification to determine whether and how to consolidate another entity.  Pursuant to ASC Paragraph 810-10-15-10 all majority-owned subsidiaries—all entities in which a parent has a controlling financial interest—shall be consolidated except (1) when control does not rest with the parent, the majority owner; (2) if the parent is a broker-dealer within the scope of Topic 940 and control is likely to be temporary; (3) consolidation by an investment company within the scope of Topic 946 of a non-investment-company investee.  Pursuant to ASC Paragraph 810-10-15-8 the usual condition for a controlling financial interest is ownership of a majority voting interest, and, therefore, as a general rule ownership by one reporting entity, directly or indirectly, of more than 50 percent of the outstanding voting shares of another entity is a condition pointing toward consolidation.  The power to control may also exist with a lesser percentage of ownership, for example, by contract, lease, agreement with other stockholders, or by court decree. The Company consolidates all less-than-majority-owned subsidiaries, if any, in which the parent’s power to control exists.
	The Company's consolidated subsidiary and/or entity is as follows:
	Name of consolidated subsidiary or entity	State or other jurisdiction of incorporation or organization	Date of incorporation or formation	Attributable interest
			(date of acquisition, if applicable)
	Nevada Tungsten Holdings Ltd.	The State of Nevada	October 30, 2012 (April 8, 2013)	100%
	These consolidated financial statements include all accounts of the Company as of October 31, 2014 and for the period from April 8, 2013 (date of acquisition) through October 31, 2014; and Nevada Tungsten Holdings Ltd. as of October 31, 2014 and 2013, for the period ended October 31, 2014, and for the period from October 30, 2012 (inception) through October 31, 2014.
	All inter-company balances and transactions have been eliminated.
	Reclassification
	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.
	Fair Value of Financial Instruments
	The Company follows paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments and paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels.  The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:
	Level 1		Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
	Level 2		Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
	Level 3		Pricing inputs that are generally observable inputs and not corroborated by market data.
	Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable.
	The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs.  If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.
	The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts payable and accrued expenses approximate their fair values because of the short maturity of these instruments.
	The Company uses Level 3 of the fair value hierarchy to measure the fair value of the derivative liabilities and revalues its derivative liability at every reporting period and recognizes gains or losses in the statements of operations that are attributable to the change in the fair value of the derivative warrant liability.
	Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.
	Fair Value of Financial Assets and Liabilities Measured on a Recurring Basis
	Level 3 Financial Liabilities – Derivative conversion features
	The Company uses Level 3 of the fair value hierarchy to measure the fair value of the derivative liabilities and revalues its derivative warrant liability and derivative liability on the conversion feature at every reporting period and recognizes gains or losses in the consolidated statements of operations that are attributable to the change in the fair value of the derivative liabilities.
	Carrying Value, Recoverability and Impairment of Long-Lived Assets
	The Company has adopted paragraph 360-10-35-17 of the FASB Accounting Standards Codification for its long-lived assets. The Company’s long-lived assets, which include mineral properties, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.
	The Company assesses the recoverability of its long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets.  Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable.  If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives.
	The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Company’s overall strategy with respect to the manner or use of the acquired assets or changes in the Company’s overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; and (v) regulatory changes.  The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.
	Management periodically reviews the recoverability of the capitalized mineral properties. Management will take into consideration various information including, but not limited to, historical production records taken from previous mine operations, results of exploration activities conducted to date, estimated future prices and reports and opinions of outside consultants. When a determination has been made that a project or property will be abandoned, or its carrying value has been impaired, a provision is made for any expected loss on the project or property.
	Cash Equivalents
	The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.
	Mineral Properties
	The Company follows Section 930 of the FASB Accounting Standards Codification for its mineral properties.  Mineral properties and related mineral rights acquisition costs are capitalized pending determination of whether the drilling has found proved reserves.   In accordance with the Disclosure requirements of Section 350-30-50-2, the Company capitalizes costs incurred to renew or extend the term or requirements that need to be met for retention of the mineral properties. If a mineral ore body is discovered, capitalized costs will be amortized on a unit-of-production basis following the commencement of production.  Otherwise, capitalized acquisition costs are expensed when it is determined that the mineral property has no future economic value.  General exploration costs and costs to maintain rights and leases, including rights of access to lands for geophysical work and salaries, equipment, and supplies for geologists and geophysical crews are expensed as incurred.  When it is determined that a mining deposit can be economically and legally extracted or produced based on established proven and probable reserves, further exploration costs and development costs as well as interest costs relating to exploration and development projects that require greater than six (6) months to be readied for their intended use incurred after such determination will be capitalized.  The establishment of proven and probable reserves is based on results of final feasibility studies which indicate whether a property is economically feasible.  Upon commencement of commercial production, capitalized costs will be transferred to the appropriate asset categories and amortized on a unit-of-production basis.  Capitalized costs, net of salvage values, relating to a deposit which is abandoned or considered uneconomic for the foreseeable future will be written off.  The sale of a partial interest in a proved property is accounted for as a cost recovery and no gain or loss is recognized as long as this treatment does not significantly affect the unit-of-production amortization rate.  A gain or loss will be recognized for all other sales of proved properties and will be classified in other operating revenues.  Maintenance and repairs are charged to expense, and renewals and betterments are capitalized to the appropriate property and equipment accounts.
	The provision for depreciation, depletion and amortization (“DD&A”) of mineral properties will be calculated on a property-by-property basis using the unit-of-production method.  Taken into consideration in the calculation of DD&A are estimated future dismantlement, restoration and abandonment costs, which are net of estimated salvage values.  Upon becoming fully amortized, the related cost and accumulated amortization are removed from the accounts.
	To date, the Company has not established the commercial feasibility of any exploration prospects; therefore, all general exploration costs, if any, are being expensed.
	Mineral Exploration and Mine Development Costs
	All mineral exploration and pre-extraction expenditures are expensed as incurred until such time the Company exits the Exploration Stage by establishing proven or probable reserves. Mine development costs incurred to develop mineral deposits, to expand the capacity of mines or to develop mine areas substantially in advance of production are capitalized once proven and probable reserves exist, and the property is determined to be a commercially mineable property. Costs incurred to maintain current production or to maintain assets on a standby basis are charged to operations. If the Company does not continue with exploration after the completion of the feasibility study, the cost of mineral rights will be expensed at that time. Costs of abandoned projects, including related property and equipment costs, are charged to mining costs.
	Restoration Costs (Asset Retirement and Environmental Obligations)
	Various federal and state mining laws and regulations require the Company to reclaim the surface areas and restore underground water quality for its mine projects to the pre-existing mine area average quality after the completion of mining.
	In accordance with ASC 410, Asset Retirement and Environmental Obligations, the Company capitalizes the measured fair value of asset retirement and environmental obligations to mineral rights and properties. ASC 410 requires the Company to record a liability for the present value of the estimated future site restoration and environmental remediation costs with corresponding increase to the carrying amount of the related mineral rights and properties. The asset retirement and environmental obligations are accreted to an undiscounted value until the time at which they are expected to be settled. The accretion expense is charged to earnings and the actual retirement costs are recorded against the asset retirement obligations when incurred. Any difference between the recorded asset retirement obligations and the actual retirement costs incurred will be recorded as a gain or loss in the period of settlement.
	Environmental expenditures that relate to ongoing environmental and reclamation programs will be charged against statements of operations as incurred or capitalized and amortized depending upon their future economic benefits. Future site restoration and environmental remediation costs, which include extraction equipment removal, site restoration and environmental remediation, are accrued at the end of each reporting period based on management's best estimate of the costs expected to be incurred for each project. Such estimates are determined by the Company's engineering studies which consider the costs of future surface and groundwater activities, current regulations, actual expenses incurred, and technology and industry standards.
	On a quarterly basis, the Company reviews the assumptions used to estimate the expected cash flows required to settle the asset retirement obligations, including changes in estimated probabilities, amounts and timing of the settlement of the asset retirement and environmental obligations, as well as changes in the legal obligation requirements at each of its mineral projects. Changes in any one or more of these assumptions may cause revision of asset retirement obligations for the corresponding assets.
	The Company does not currently anticipate any material capital expenditures for site restoration costs and considers the estimated future site restoration costs to be minimal and so the present value of the same at October 31, 2013 as all of its mineral properties are at early stages of exploration.
	Related Parties
	The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.
	Pursuant to Section 850-10-20 the Related parties include a. affiliates (“Affiliate” means, with respect to any specified Person, any other Person that, directly or indirectly through one or more intermediaries, controls, is controlled by or is under common control with such Person, as such terms are used in and construed under Rule 405 under the Securities Act) of the Company; b. Entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; c. trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d. principal owners of the Company; e. management of the Company; f. other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g. Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.
The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a. the nature of the relationship(s) involved; b. a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c. the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d. amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.
Derivative Instruments and Hedging Activities
The Company accounts for derivative instruments and hedging activities in accordance with paragraph 810-10-05-4 of the FASB Accounting Standards Codification (“Paragraph 810-10-05-4”). Paragraph 810-10-05-4 requires companies to recognize all derivative instruments as either assets or liabilities in the balance sheet at fair value.  The accounting for changes in the fair value of a derivative instrument depends upon: (i) whether the derivative has been designated and qualifies as part of a hedging relationship, and (ii) the type of hedging relationship.  For those derivative instruments that are designated and qualify as hedging instruments, a company must designate the hedging instrument based upon the exposure being hedged as either a fair value hedge, cash flow hedge or hedge of a net investment in a foreign operation.
Derivative Liability
The Company evaluates its convertible debt, options, warrants or other contracts, if any, to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with paragraph 810-10-05-4 and Section 815-40-25 of the FASB Accounting Standards Codification.  The result of this accounting treatment is that the fair value of the embedded derivative is marked-to-market each balance sheet date and recorded as either an asset or a liability.  In the event that the fair value is recorded as a liability, the change in fair value is recorded in the consolidated statement of operations and comprehensive income (loss) as other income or expense.  Upon conversion, exercise or cancellation of a derivative instrument, the instrument is marked to fair value at the date of conversion, exercise or cancellation and then that the related fair value is reclassified to equity.
In circumstances where the embedded conversion option in a convertible instrument is required to be bifurcated and there are also other embedded derivative instruments in the convertible instrument that are required to be bifurcated, the bifurcated derivative instruments are accounted for as a single, compound derivative instrument.
The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period.  Equity instruments that are initially classified as equity that become subject to reclassification are reclassified to liability at the fair value of the instrument on the reclassification date.  Derivative instrument liabilities will be classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument is expected within 12 months of the balance sheet date.
The Company adopted Section 815-40-15 of the FASB Accounting Standards Codification (“Section 815-40-15”) to determine whether an instrument (or an embedded feature) is indexed to the Company’s own stock.  Section 815-40-15 provides that an entity should use a two-step approach to evaluate whether an equity-linked financial instrument (or embedded feature) is indexed to its own stock, including evaluating the instrument’s contingent exercise and settlement provisions.   The adoption of Section 815-40-15 has affected the accounting for (i) certain freestanding warrants that contain exercise price adjustment features and (ii) convertible bonds issued by foreign subsidiaries with a strike price denominated in a foreign currency.
The Company marks to market the fair value of the embedded derivative warrants at each balance sheet date and records the change in the fair value of the embedded derivative warrants as other income or expense in the consolidated statements of operations and comprehensive income (loss).
The Company utilizes the Lattice model that values the liability of the derivative warrants based on a probability weighted discounted cash flow model with the assistance of the third party valuation firm.  The reason the Company picks the Lattice model is that in many cases there may be multiple embedded features or the features of the bifurcated derivatives may be so complex that a Black-Scholes valuation does not consider all of the terms of the instrument.  Therefore, the fair value may not be appropriately captured by simple models.  In other words, simple models such as Black-Scholes may not be appropriate in many situations given complex features and terms of conversion option (e.g., combined embedded derivatives).  The Lattice model is based on future projections of the various potential outcomes. The features that were analyzed and incorporated into the model included the exercise and full reset features.  Based on these features, there are two primary events that can occur; the Holder exercises the Warrants or the Warrants are held to expiration. The Lattice model analyzed the underlying economic factors that influenced which of these events would occur, when they were likely to occur, and the specific terms that would be in effect at the time (i.e. stock price, exercise price, volatility, etc.).  Projections were then made on the underlying factors which led to potential scenarios.  Probabilities were assigned to each scenario based on management projections.  This led to a cash flow projection and a probability associated with that cash flow.  A discounted weighted average cash flow over the various scenarios was completed to determine the value of the derivative warrants.
Beneficial Conversion Feature
When the Company issues an debt or equity security that is convertible into common stock at a discount from the fair value of the common stock at the date the debt or equity security counterparty is legally committed to purchase such a security (Commitment Date), a beneficial conversion charge is measured and recorded on the Commitment Date for the difference between the fair value of the Company's common stock and the effective conversion price of the debt or equity security. If the intrinsic value of the beneficial conversion feature is greater than the proceeds allocated to the debt or equity security, the amount of the discount assigned to the beneficial conversion feature is limited to the amount of the proceeds allocated to the debt or equity security.
Commitment and Contingencies
The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur.  The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment.  In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.
If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements.  If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.
Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed.  Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.
Revenue Recognition
The Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition.  The Company will recognize revenue when it is realized or realizable and earned.  The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable and, (iv) collectability is reasonably assured.
Stock-Based Compensation for Obtaining Employee Services
The Company accounts for share-based payment transactions issued to employees under the guidance of the Topic 718 Compensation—Stock Compensation of the FASB Accounting Standards Codification (“ASC Topic 718”).
Pursuant to ASC Section 718-10-20 an employee is an individual over whom the grantor of a share-based compensation award exercises or has the right to exercise sufficient control to establish an employer-employee relationship based on common law as illustrated in case law and currently under U.S. Internal Revenue Service (“IRS”) Revenue Ruling 87-41. A non-employee director does not satisfy this definition of employee. Nevertheless, non-employee directors acting in their role as members of a board of directors are treated as employees if those directors were elected by the employer’s shareholders or appointed to a board position that will be filled by shareholder election when the existing term expires. However, that requirement applies only to awards granted to non-employee directors for their services as directors. Awards granted to non-employee directors for other services shall be accounted for as awards to non-employees.
Pursuant to ASC Paragraphs 718-10-30-2 and 718-10-30-3 a share-based payment transaction with employees shall be measured based on the fair value of the equity instruments issued and an entity shall account for the compensation cost from share-based payment transactions with employees in accordance with the fair value-based method, i.e., the cost of services received from employees in exchange for awards of share-based compensation generally shall be measured based on the grant-date fair value of the equity instruments issued or the fair value of the liabilities incurred/settled.
Pursuant to ASC Paragraphs 718-10-30-6 and 718-10-30-9 the measurement objective for equity instruments awarded to employees is to estimate the fair value at the grant date of the equity instruments that the entity is obligated to issue when employees have rendered the requisite service and satisfied any other conditions necessary to earn the right to benefit from the instruments (for example, to exercise share options). That estimate is based on the share price and other pertinent factors, such as expected volatility, at the grant date. As such, the fair value of an equity share option or similar instrument shall be estimated using a valuation technique such as an option pricing model. For this purpose, a similar instrument is one whose fair value differs from its intrinsic value, that is, an instrument that has time value.
If the Company’s common shares are traded in one of the national exchanges the grant-date share price of the Company’s common stock will be used to measure the fair value of the common shares issued, however, if the Company’s common shares are thinly traded the use of share prices established in its most recent private placement memorandum (“PPM”), or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.
Pursuant to ASC Paragraph 718-10-55-21 if an observable market price is not available for a share option or similar instrument with the same or similar terms and conditions, an entity shall estimate the fair value of that instrument using a valuation technique or model that meets the requirements in paragraph 718-10-55-11 and takes into account, at a minimum, all of the following factors:
a.	The exercise price of the option.
b.	The expected term of the option, taking into account both the contractual term of the option and the effects of employees’ expected exercise and post-vesting employment termination behavior: The expected life of options and similar instruments represents the period of time the option and/or warrant are expected to be outstanding.  Pursuant to paragraph 718-10-S99-1, it may be appropriate to use the simplified method, i.e., expected term =(vesting term + original contractual term) / 2), if (i) A company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term due to the limited period of time its equity shares have been publicly traded; (ii) A company significantly changes the terms of its share option grants or the types of employees that receive share option grants such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term; or (iii) A company has or expects to have significant structural changes in its business such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term. The Company uses the simplified method to calculate expected term of share options and similar instruments as the company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term.
c.	The current price of the underlying share.
d.	The expected volatility of the price of the underlying share for the expected term of the option.  Pursuant to ASC Paragraph 718-10-55-25 a newly publicly traded entity might base expectations about future volatility on the average volatilities of similar entities for an appropriate period following their going public. A nonpublic entity might base its expected volatility on the average volatilities of otherwise similar public entities. For purposes of identifying otherwise similar entities, an entity would likely consider characteristics such as industry, stage of life cycle, size, and financial leverage. Because of the effects of diversification that are present in an industry sector index, the volatility of an index should not be substituted for the average of volatilities of otherwise similar entities in a fair value measurement.  Pursuant to paragraph 718-10-S99-1 if shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.  The Company uses the average historical volatility of the comparable companies over the expected term of the share options or similar instruments as its expected volatility.
e.	The expected dividends on the underlying share for the expected term of the option.  The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments.
f.	The risk-free interest rate(s) for the expected term of the option. Pursuant to ASC 718-10-55-28 a U.S. entity issuing an option on its own shares must use as the risk-free interest rates the implied yields currently available from the U.S. Treasury zero-coupon yield curve over the contractual term of the option if the entity is using a lattice model incorporating the option’s contractual term. If the entity is using a closed-form model, the risk-free interest rate is the implied yield currently available on U.S. Treasury zero-coupon issues with a remaining term equal to the expected term used as the assumption in the model.
Pursuant to ASC Paragraphs 718-10-30-11 and 718-10-30-17 a restriction that stems from the forfeitability of instruments to which employees have not yet earned the right, such as the inability either to exercise a non-vested equity share option or to sell non-vested shares, is not reflected in estimating the fair value of the related instruments at the grant date. Instead, those restrictions are taken into account by recognizing compensation cost only for awards for which employees render the requisite service and a non-vested equity share or non-vested equity share unit awarded to an employee shall be measured at its fair value as if it were vested and issued on the grant date.
Pursuant to ASC Paragraphs 718-10-35-2 and 718-10-35-3 the compensation cost for an award of share-based employee compensation classified as equity shall be recognized over the requisite service period, with a corresponding credit to equity (generally, paid-in capital). The requisite service period is the period during which an employee is required to provide service in exchange for an award, which often is the vesting period.  The total amount of compensation cost recognized at the end of the requisite service period for an award of share-based compensation shall be based on the number of instruments for which the requisite service has been rendered (that is, for which the requisite service period has been completed). An entity shall base initial accruals of compensation cost on the estimated number of instruments for which the requisite service is expected to be rendered. That estimate shall be revised if subsequent information indicates that the actual number of instruments is likely to differ from previous estimates. The cumulative effect on current and prior periods of a change in the estimated number of instruments for which the requisite service is expected to be or has been rendered shall be recognized in compensation cost in the period of the change. Previously recognized compensation cost shall not be reversed if an employee share option (or share unit) for which the requisite service has been rendered expires unexercised (or unconverted).
Under the requirement of ASC Paragraph 718-10-35-8 the Company made a policy decision to recognize compensation cost for an award with only service conditions that has a graded vesting schedule on a straight-line basis over the requisite service period for the entire award.
Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services
The Company accounts for equity instruments issued to parties other than employees for acquiring goods or services under the guidance of Sub-topic 505-50 of the FASB Accounting Standards Codification (“Sub-topic 505-50”).
Pursuant to ASC paragraph 505-50-25-7, if fully vested, non-forfeitable equity instruments are issued at the date the grantor and grantee enter into an agreement for goods or services (no specific performance is required by the grantee to retain those equity instruments), then, because of the elimination of any obligation on the part of the counterparty to earn the equity instruments, a measurement date has been reached. A grantor shall recognize the equity instruments when they are issued (in most cases, when the agreement is entered into). Whether the corresponding cost is an immediate expense or a prepaid asset (or whether the debit should be characterized as contra-equity under the requirements of paragraph 505-50-45-1) depends on the specific facts and circumstances. Pursuant to ASC paragraph 505-50-45-1, a grantor may conclude that an asset (other than a note or a receivable) has been received in return for fully vested, non-forfeitable equity instruments that are issued at the date the grantor and grantee enter into an agreement for goods or services (and no specific performance is required by the grantee in order to retain those equity instruments). Such an asset shall not be displayed as contra-equity by the grantor of the equity instruments. The transferability (or lack thereof) of the equity instruments shall not affect the balance sheet display of the asset. This guidance is limited to transactions in which equity instruments are transferred to other than employees in exchange for goods or services.
Pursuant to Paragraphs 505-50-25-8 and 505-50-25-9, an entity may grant fully vested, non-forfeitable equity instruments that are exercisable by the grantee only after a specified period of time if the terms of the agreement provide for earlier exercisability if the grantee achieves specified performance conditions. Any measured cost of the transaction shall be recognized in the same period(s) and in the same manner as if the entity had paid cash for the goods or services or used cash rebates as a sales discount instead of paying with, or using, the equity instruments. A recognized asset, expense, or sales discount shall not be reversed if a stock option that the counterparty has the right to exercise expires unexercised.
Pursuant to ASC Paragraphs 505-50-30-2 and 505-50-30-11 share-based payment transactions with nonemployees shall be measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable.  The issuer shall measure the fair value of the equity instruments in these transactions using the stock price and other measurement assumptions as of the earlier of the following dates, referred to as the measurement date: (a) The date at which a commitment for performance by the counterparty to earn the equity instruments is reached (a performance commitment); or (b) The date at which the counterparty's performance is complete. If the Company’s common shares are traded in one of the national exchanges the grant-date share price of the Company’s common stock will be used to measure the fair value of the common shares issued, however, if the Company’s common shares are thinly traded the use of share prices established in the Company’s most recent private placement memorandum (“PPM”), or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.
Pursuant to ASC Paragraph 718-10-55-21 if an observable market price is not available for a share option or similar instrument with the same or similar terms and conditions, an entity shall estimate the fair value of that instrument using a valuation technique or model that meets the requirements in paragraph 718-10-55-11 and takes into account, at a minimum, all of the following factors:
a.	The exercise price of the option.
b.	The expected term of the option, taking into account both the contractual term of the option and the effects of employees’ expected exercise and post-vesting employment termination behavior: Pursuant to Paragraph 718-10-50-2(f)(2)(i) of the FASB Accounting Standards Codification the expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and holder’s expected exercise behavior into the fair value (or calculated value) of the instruments.  The Company uses historical data to estimate holder’s expected exercise behavior.  If the Company is a newly formed corporation or shares of the Company are thinly traded the contractual term of the share options and similar instruments is used as the expected term of share options and similar instruments as the Company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term.
c.	The current price of the underlying share.
d.	The expected volatility of the price of the underlying share for the expected term of the option.  Pursuant to ASC Paragraph 718-10-55-25 a newly publicly traded entity might base expectations about future volatility on the average volatilities of similar entities for an appropriate period following their going public. A nonpublic entity might base its expected volatility on the average volatilities of otherwise similar public entities. For purposes of identifying otherwise similar entities, an entity would likely consider characteristics such as industry, stage of life cycle, size, and financial leverage. Because of the effects of diversification that are present in an industry sector index, the volatility of an index should not be substituted for the average of volatilities of otherwise similar entities in a fair value measurement.  Pursuant to paragraph 718-10-S99-1 if shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.  The Company uses the average historical volatility of the comparable companies over the expected term of the share options or similar instruments as its expected volatility.
e.	The expected dividends on the underlying share for the expected term of the option.  The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments.
f.	The risk-free interest rate(s) for the expected term of the option. Pursuant to ASC 718-10-55-28 a U.S. entity issuing an option on its own shares must use as the risk-free interest rates the implied yields currently available from the U.S. Treasury zero-coupon yield curve over the contractual term of the option if the entity is using a lattice model incorporating the option’s contractual term. If the entity is using a closed-form model, the risk-free interest rate is the implied yield currently available on U.S. Treasury zero-coupon issues with a remaining term equal to the expected term used as the assumption in the model.
Pursuant to ASC paragraph 505-50-S99-1, if the Company receives a right to receive future services in exchange for unvested, forfeitable equity instruments, those equity instruments are treated as unissued for accounting purposes until the future services are received (that is, the instruments are not considered issued until they vest). Consequently, there would be no recognition at the measurement date and no entry should be recorded.
Income Tax Provision
The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns.  Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences are expected to reverse.  Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the fiscal years in which those temporary differences are expected to be recovered or settled.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Income and Comprehensive Income in the period that includes the enactment date.
The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”) with regards to uncertainty income taxes.  Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements.  Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position.  The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures.
The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying consolidated balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its consolidated balance sheets and provides valuation allowances as management deems necessary.
Management makes judgments as to the interpretation of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions. In management’s opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary.
Uncertain Tax Positions
The Company did not take any uncertain tax positions and had no adjustments to unrecognized income tax liabilities or benefits pursuant to the provisions of Section 740-10-25 for the reporting period ended October 31, 2014 or 2013.
Limitation on Utilization of NOLs due to Change in Control
Pursuant to the Internal Revenue Code Section 382 (“Section 382”), certain ownership changes may subject the NOL’s to annual limitations which could reduce or defer the NOL.  Section 382 imposes limitations on a corporation’s ability to utilize NOLs if it experiences an “ownership change.”  In general terms, an ownership change may result from transactions increasing the ownership of certain stockholders in the stock of a corporation by more than 50 percentage points over a three-year period.  In the event of an ownership change, utilization of the NOLs would be subject to an annual limitation under Section 382 determined by multiplying the value of its stock at the time of the ownership change by the applicable long-term tax-exempt rate. Any unused annual limitation may be carried over to later years.  The imposition of this limitation on its ability to use the NOLs to offset future taxable income could cause the Company to pay U.S. federal income taxes earlier than if such limitation were not in effect and could cause such NOLs to expire unused, reducing or eliminating the benefit of such NOLs.
Earnings per Share
Earnings per share ("EPS") is the amount of earnings attributable to each share of common stock. For convenience, the term is used to refer to either earnings or loss per share.  EPS is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification.  Pursuant to ASC Paragraphs 260-10-45-10 through 260-10-45-16 Basic EPS shall be computed by dividing income available to common stockholders (the numerator) by the weighted-average number of common shares outstanding (the denominator) during the period.  Income available to common stockholders shall be computed by deducting both the dividends declared in the period on preferred stock (whether or not paid) and the dividends accumulated for the period on cumulative preferred stock (whether or not earned) from income from continuing operations (if that amount appears in the income statement) and also from net income.  The computation of diluted EPS is similar to the computation of basic EPS except that the denominator is increased to include the number of additional common shares that would have been outstanding if the dilutive potential common shares had been issued during the period to reflect the potential dilution that could occur from common shares issuable through contingent shares issuance arrangement, stock options or warrants.
Pursuant to ASC Paragraphs 260-10-45-45-21 through 260-10-45-45-23 Diluted EPS shall be based on the most advantageous conversion rate or exercise price from the standpoint of the security holder.  The dilutive effect of outstanding call options and warrants (and their equivalents) issued by the reporting entity shall be reflected in diluted EPS by application of the treasury stock method unless the provisions of paragraphs 260-10-45-35 through 45-36 and 260-10-55-8 through 55-11 require that another method be applied. Equivalents of options and warrants include non-vested stock granted to employees, stock purchase contracts, and partially paid stock subscriptions (see paragraph 260–10–55–23). Anti-dilutive contracts, such as purchased put options and purchased call options, shall be excluded from diluted EPS.  Under the treasury stock method: a. Exercise of options and warrants shall be assumed at the beginning of the period (or at time of issuance, if later) and common shares shall be assumed to be issued. b. The proceeds from exercise shall be assumed to be used to purchase common stock at the average market price during the period. (See paragraphs 260-10-45-29 and 260-10-55-4 through 55-5.) c. The incremental shares (the difference between the number of shares assumed issued and the number of shares assumed purchased) shall be included in the denominator of the diluted EPS computation.
The total amount of potentially outstanding dilutive common shares from the conversion of the convertible notes plus accrued interest converted would be 3,962,308 and 0 for the reporting period ended October 31, 2014 and 2013, respectively.
Cash Flows Reporting
The Company adopted paragraph 230-10-45-24 of the FASB Accounting Standards Codification for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by paragraph 230-10-45-25 of the FASB Accounting Standards Codification to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments.  The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period pursuant to paragraph 830-230-45-1 of the FASB Accounting Standards Codification.
Subsequent Events
The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued.  Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.
Recently Issued Accounting Pronouncements
In April 2014, the FASB issued ASU No. 2014-08, Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. The amendments in this Update change the requirements for reporting discontinued operations in Subtopic 205-20.
Under the new guidance, a discontinued operation is defined as a disposal of a component or group of components that is disposed of or is classified as held for sale and “represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results.” The ASU states that a strategic shift could include a disposal of (i) a major geographical area of operations, (ii) a major line of business, (iii) a major equity method investment, or (iv) other major parts of an entity. Although “major” is not defined, the standard provides examples of when a disposal qualifies as a discontinued operation.
The ASU also requires additional disclosures about discontinued operations that will provide more information about the assets, liabilities, income and expenses of discontinued operations. In addition, the ASU requires disclosure of the pre-tax profit or loss attributable to a disposal of an individually significant component of an entity that does not qualify for discontinued operations presentation in the financial statements.
The ASU is effective for public business entities for annual periods beginning on or after December 15, 2014, and interim periods within those years.
In June 2014, the FASB issued ASU No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation.
The amendments in this Update remove the definition of a development stage entity from the Master Glossary of the Accounting Standards Codification, thereby removing the financial reporting distinction between development stage entities and other reporting entities from U.S. GAAP. In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information in the statements of income, cash flows, and shareholder equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage.
The amendments also clarify that the guidance in Topic 275, Risks and Uncertainties, is applicable to entities that have not commenced planned principal operations.
Finally, the amendments remove paragraph 810-10-15-16. Paragraph 810-10-15-16 states that a development stage entity does not meet the condition in paragraph 810-10-15-14(a) to be a variable interest entity if (1) the entity can demonstrate that the equity invested in the legal entity is sufficient to permit it to finance the activities that it is currently engaged in and (2) the entity’s governing documents and contractual arrangements allow additional equity investments.
The amendments in this Update also eliminate an exception provided to development stage entities in Topic 810, Consolidation, for determining whether an entity is a variable interest entity on the basis of the amount of investment equity that is at risk. The amendments to eliminate that exception simplify U.S. GAAP by reducing avoidable complexity in existing accounting literature and improve the relevance of information provided to financial statement users by requiring the application of the same consolidation guidance by all reporting entities. The elimination of the exception may change the consolidation analysis, consolidation decision, and disclosure requirements for a reporting entity that has an interest in an entity in the development stage.
The amendments related to the elimination of inception-to-date information and the other remaining disclosure requirements of Topic 915 should be applied retrospectively except for the clarification to Topic 275, which shall be applied prospectively. For public business entities, those amendments are effective for annual reporting periods beginning after December 15, 2014, and interim periods therein.
Early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity’s financial statements have not yet been issued (public business entities) or made available for issuance (other entities). Upon adoption, entities will no longer present or disclose any information required by Topic 915.
In August 2014, the FASB issued the FASB Accounting Standards Update No. 2014-15 “Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”).
In connection with preparing financial statements for each annual and interim reporting period, an entity’s management should evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued (or within one year after the date that the financial statements are available to be issued when applicable). Management’s evaluation should be based on relevant conditions and events that are known and reasonably knowable at the date that the financial statements are issued (or at the date that the financial statements are available to be issued when applicable). Substantial doubt about an entity’s ability to continue as a going concern exists when relevant conditions and events, considered in the aggregate, indicate that it is probable that the entity will be unable to meet its obligations as they become due within one year after the date that the financial statements are issued (or available to be issued). The term probable is used consistently with its use in Topic 450, Contingencies.
When management identifies conditions or events that raise substantial doubt about an entity’s ability to continue as a going concern, management should consider whether its plans that are intended to mitigate those relevant conditions or events will alleviate the substantial doubt. The mitigating effect of management’s plans should be considered only to the extent that (1) it is probable that the plans will be effectively implemented and, if so, (2) it is probable that the plans will mitigate the conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern.
If conditions or events raise substantial doubt about an entity’s ability to continue as a going concern, but the substantial doubt is alleviated as a result of consideration of management’s plans, the entity should disclose information that enables users of the financial statements to understand all of the following (or refer to similar information disclosed elsewhere in the footnotes):
a.             Principal conditions or events that raised substantial doubt about the entity’s ability to continue as a going concern                                                 (before consideration of management’s plans)
b.             Management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet                                                 its obligations
c.             Management’s plans that alleviated substantial doubt about the entity’s ability to continue as a going concern.
If conditions or events raise substantial doubt about an entity’s ability to continue as a going concern, and substantial doubt is not alleviated after consideration of management’s plans, an entity should include a statement in the footnotes indicating that there is substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued (or available to be issued). Additionally, the entity should disclose information that enables users of the financial statements to understand all of the following:
a.             Principal conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern
b.             Management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet                                                 its obligations
c.             Management’s plans that are intended to mitigate the conditions or events that raise substantial doubt about the                                                 entity’s ability to continue as a going concern.
The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted.
Management does not believe that any recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying consolidated financial statements.

GOING_CONCERN

GOING CONCERN	9 Months Ended
	Oct. 31, 2014
GOING CONCERN
GOING CONCERN	Note 3 – Going Concern
	The Company has elected to adopt early application of Accounting Standards Update No. 2014-15, “Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”).
	The Company’s financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.
	As reflected in the financial statements, the Company had an accumulated deficit at October 31, 2014, a net loss and net cash used in operating activities for the reporting period then ended. These factors raise substantial doubt about the Company’s ability to continue as a going concern.
	The Company is attempting to commence exploration and generate sufficient revenue; however, the Company’s cash position may not be sufficient to support its daily operations.  While the Company believes in the viability of its strategy to commence operations and generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect.  The ability of the Company to continue as a going concern is dependent upon its ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering.
	The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

MINERAL_PROPERTIES

MINERAL PROPERTIES	9 Months Ended
	Oct. 31, 2014
MINERAL PROPERTIES
MINERAL PROPERTIES	Note 4 - Mineral Properties
	Cherry Creek Claim
	Effective  January 31, 2013,  Tungsten signed an Option  Agreement with Viscount
	Nevada Holdings Ltd.  ("Viscount") to acquire an undivided 100% right, title and
	interest in and to all Tungsten  located in certain mining claims ("Cherry Creek
	claim")  in the  State of  Nevada.  The  Option  shall be in good  standing  and
	exercisable  by  Tungsten  by paying the  following  amounts:  (i)  $150,000  to
	Viscount on or before  April 15,  2013;  (ii)  $100,000 to Viscount on or before
	February 15, 2014; (iii) $50,000 to Viscount on or before February 15, 2015; and
	(iv) paying all such  property  tax  payments as may be required to maintain the
	mineral claims in good standing.
	In addition,  Tungsten shall use  commercially  reasonable  efforts to incur the
	following annual work commitments as currently  recommended and agreed to by the
	parties:  (i) exploration  expenditures on the property of $250,000 on or before
	the first  anniversary  of the  execution of this  Agreement;  (ii)  exploration
	expenditures on the property of $250,000 on or before the second  anniversary of
	the  execution of this  Agreement;  and (iii)  exploration  expenditures  on the
	property of  $1,000,000 on or before the third  anniversary  of the execution of
	the Agreement.
	On April 11, 2013, the Company made the first payment of $150,000.
	On February 11, 2014, the Company and Viscount signed an amendment to the Option
	Agreement  keeping  the Option in good  standing if $100,000 is paid to Viscount
	and  $250,000 of  exploration  expenditures  is made on or before June 15, 2014.
	Viscount was  compensated  for agreeing to this  amendment  with the issuance of
	250,000  restricted shares of common stock,  valued at $18,025,  the fair market
	value of the common stock on the date of  issuance,  which was recorded as other
	(income) expense - cost of extension.
	On June 12,  2014,  the Company and  Viscount  signed an amendment to the Cherry
	Creek property Option Agreement  keeping the Option in good standing if $100,000
	is paid to Viscount  and  $250,000  of  exploration  expenditures  is made on or
	before September 15, 2014.
	Transfer of Cherry Creek Claims and Termination of the Option Agreement
	On August 19, 2014, the Company and Viscount  signed an Option  Termination  and
	Mining  Claim  Transfer  Agreement  to transfer  its claims on the Cherry  Creek
	property to Viscount and terminate the Option  Agreement dated January 13, 2013.
	The Company was released from all of its obligations  under the Option Agreement
	and received $5,000 in total consideration for transferring the claims, with the
	Option Agreement having no further force and effect.
	Management  decided to impair the value of the claim to its net realizable value
	of $5,000.
	Idaho Claim
	On  April  19,  2013,  the  Company  entered  into  a  purchase  agreement  (the
	"Agreement")  with  Monfort  Ventures  Ltd.  ("Monfort"),  pursuant to which the
	Company  acquired  title to certain  unpatented  pacer mining claims  located in
	Custer County,  Idaho (the "Property") upon issuance by the Company of 3,000,000
	shares of its common stock to Monfort (the "Shares")  valued at $0.25 per share,
	the most recent PPM price, or $750,000.
	Subsequent to the purchase of the Idaho claim,  management impaired the acquired
	unpatented pacer mining claims by $750,000. This impairment was a consequence of
	the  assets  being  exploratory  in nature  and not being  supported  by any ore
	reserves.  It is not  possible to evaluate and  establish  the real value of the
	mineral  properties until additional work is completed and that may take several
	years.  With that being stated,  the Company's  position is that these  acquired
	mineral assets,  which consist of ownership of unpatented mining claims,  cannot
	be truly assessed at this time. The Company  assumes that these assets have been
	impaired and the exchange  price based on $0.25 per share is not  supportable as
	the possible value of these assets in the future. The Company impaired the stock
	value exchange of $750,000 as of year ended January 31, 2014.
	Summary of Mineral Properties
	Mineral properties consisted of the following:
	October 31, 2014         January 31, 2014
	----------------         ----------------
	Cherry Creek Claim                       $  174,013               $  174,013
	Idaho Claim                                 750,000                  750,000
Less impairment                            (924,013)                (750,000)
----------               ----------
Total                                    $       --               $  174,013
====bsp;              ====pre>

Convertible_Note_Payable

Convertible Note Payable	9 Months Ended
	Oct. 31, 2014
Convertible Note Payable
Convertible Note Payable	Note 5 – Convertible Note Payable
	On January 2, 2014 (the “Closing Date”), Tungsten Corp., a Nevada corporation (the “Company”), entered into a 12% note purchase agreement dated as of the Closing Date (the “Purchase Agreement”) with Hanover Holdings I, LLC, a New York limited liability company (“Hanover”), maturing on September 2, 2014.  Hanover has the option to convert the outstanding notes and interest due into the Company’s common shares at $0.0325 per share at any time prior to September 2, 2014. The Purchase Agreement provides that, upon the terms and subject to the conditions set forth therein, Hanover shall purchase from the Company on the Closing Date a senior convertible note with an initial principal amount of $127,500 (the “Convertible Note”) for $85,000 in cash (a 33.33% original issue discount).  Pursuant to the Purchase Agreement, on the Closing Date, the Company issued the Convertible Note to Hanover.
	Amending Agreement to Senior Convertible Note
	On August 20, 2014, Tungsten Corp., a Nevada corporation (the “Company”), entered into an amending agreement (the “Amendment”) with Magna Equities II, LLC (formerly known as Hanover Holdings I, LLC), a New York limited liability company (“Magna”).  The Amendment provides that, the senior convertible note (the “Note”) dated January 2nd, 2014 in the principal amount of $127,500, be amended as follows in regards to Section 3.b.ii:
	a.       “New Conversion Price” means, as of any Conversion Date or other date of determination, the lesser price of i) a 35% discount from the lowest Trading Price for the three (3) trading days prior to the day that the Holder requests conversion or ii) “Conversion Price” as stated in the Note.
	b.       All terms, conditions and rights afforded pursuant to the conditions of the Note shall remain in full force and effect.
	Previously, the Note was convertible into shares of common stock, par value $0.0001 per share (the “Common Stock”), at a fixed conversion price of $0.0325.  In connection with the Amendment the Company and Magna agreed to terminate the equity enhancement program reflected in the Common Stock Purchase Agreement described below and to terminate the Company’s Registration Statement on Form S-1 registering for resale the shares of Common Stock into which the Note could be converted or the shares of Common Stock issuable to Magna under the Common Stock Purchase Agreement.  This action was taken by mutual agreement of the parties in view of the fact that with the decline in the Company’s share price the equity enhancement program was not a viable method for financing the Company.
	Securities Purchase Agreement and Convertible Notes
	On August 20, 2014 (the “Closing Date”), the Company entered into a securities purchase agreement dated as of the Closing Date (the “Purchase Agreement”) with Magna.  The Purchase Agreement provides that, upon the terms and subject to the conditions set forth therein, Magna shall purchase from the Company on the Closing Date a senior convertible note with a principal amount of $51,500 (the “Convertible Note”) for a purchase price of $51,500.  Pursuant to the Purchase Agreement, on the Closing Date, the Company issued the Convertible Note to Magna.
	The Convertible Note matures on August 20, 2015 and accrues interest at the rate of 12% per annum. The Convertible Note is convertible at any time, in whole or in part, at Magna’s option into shares of the Company’s Common Stock at a variable conversion price equal to a 35% discount from the lowest trading price in the three (3) trading days prior to the day that Magna requests conversion.  At no time will Magna be entitled to convert any portion of the Convertible Note to the extent that after such conversion, Magna (together with its affiliates) would beneficially own more than 9.99% of the outstanding shares of Common Stock as of such date. The Convertible Note includes “full ratchet” and standard anti-dilution protection.
	The Convertible Note includes customary event of default provisions, and provides for a default interest rate of 22%. The Company has the right at any time to redeem all, but not less than all, of the total outstanding amount then remaining under the Convertible Note in cash at a price equal to 150% of the total amount of the Convertible Note then outstanding.
	The Purchase Agreement contains customary representations, warranties and covenants by, among and for the benefit of the parties. The Company also agreed to pay up to $1,500 of reasonable attorneys’ fees and expenses incurred by Magna in connection with the transaction. The Purchase Agreement also provides for indemnification of Magna and its affiliates in the event that Magna incurs losses, liabilities, obligations, claims, contingencies, damages, costs and expenses related to a breach by the Company of any of its representations, warranties or covenants under the Purchase Agreement.
	On August 29, 2014 (the “Closing Date”), the Company entered into a securities purchase agreement dated as of the Closing Date (the “Purchase Agreement”) with Magna.  The Purchase Agreement provides that, upon the terms and subject to the conditions set forth therein, Magna shall purchase from the Company on the Closing Date a senior convertible note with a principal amount of $9,250 (the “Convertible Note”) for a purchase price of $9,250.  Pursuant to the Purchase Agreement, on the Closing Date, the Company issued the Convertible Note to Magna.
	The Convertible Note matures on August 29, 2015 and accrues interest at the rate of 12% per annum. The Convertible Note is convertible at any time, in whole or in part, at Magna’s option into shares of the Company’s Common Stock at a variable conversion price equal to a 35% discount from the lowest trading price in the three (3) trading days prior to the day that Magna requests conversion.  At no time will Magna be entitled to convert any portion of the Convertible Note to the extent that after such conversion, Magna (together with its affiliates) would beneficially own more than 9.99% of the outstanding shares of Common Stock as of such date. The Convertible Note includes “full ratchet” and standard anti-dilution protection.
	The Convertible Note includes customary event of default provisions, and provides for a default interest rate of 22%. The Company has the right at any time to redeem all, but not less than all, of the total outstanding amount then remaining under the Convertible Note in cash at a price equal to 150% of the total amount of the Convertible Note then outstanding.
	The Purchase Agreement contains customary representations, warranties and covenants by, among and for the benefit of the parties. The Purchase Agreement also provides for indemnification of Magna and its affiliates in the event that Magna incurs losses, liabilities, obligations, claims, contingencies, damages, costs and expenses related to a breach by the Company of any of its representations, warranties or covenants under the Purchase Agreement.
	Termination of Common Stock Purchase Agreement
	The Common Stock Purchase Agreement dated as of February 18, 2014 (the “Common Stock Purchase Agreement”) between the Company and Magna was formerly terminated by letter of notice (the “Letter”), pursuant to Sections 8.1 and 8.3 of the Agreement, by providing Magna with written notice of Tungsten‘s election to terminate the Agreement, effective as of August 20, 2014 (the “Termination Date”).  The respective parties agreed to terminate the Agreement and that all terms and conditions of the Agreement shall be deemed fully satisfied and neither party shall have any further obligations to the counter party, with the exception of the Registration Rights Agreement dated February 18, 2014 between the Company and Magna which was not terminated, principally due to continuing indemnification, payment of expenses, and the like.  The Company has satisfied all registration obligations under the foregoing agreement.
	The Company did not incur any penalties in connection with the termination of the Common Stock Purchase Agreement.
	New Financing
	On September 8, 2014 (the “Closing Date”), the Company entered into an 8% note purchase agreement dated as of the Closing Date (the “Purchase Agreement”) with KBM Worldwide, Inc., a New York corporation (“KBM”), maturing on September 10, 2015.  KBM has the option to convert the outstanding notes and interest due into the Company’s common shares at a variable conversion price equal to a 30% discount from the average of the three lowest trading prices in the ten (10) trading days prior to the day that KBM requests conversion. The Purchase Agreement provides that, upon the terms and subject to the conditions set forth therein, KBM shall purchase from the Company on the Closing Date a senior convertible note with an initial principal amount of $58,000 (the “Convertible Note”) for $53,000 in cash (an 8.62% original issue discount).  Pursuant to the Purchase Agreement, on the Closing Date, the Company issued the Convertible Note to KBM.
	On September 9, 2014 LG Capital Funding, LLC, a New York limited liability company (“LG Capital”), purchased a portion of the Magna note in an amount equal to $30,000 of face value and Magna assigned that portion of the note.
	On September 9, 2014 (the “Closing Date”), the Company amended and restated that portion of the note assumed by LG Capital and entered into an 8% note purchase agreement dated as of the Closing Date (the “Purchase Agreement”) with LG Capital, maturing on September 9, 2015.  LG Capital has the option to convert the outstanding notes and interest due into the Company’s common shares at a variable conversion price equal to a 35% discount from the lowest trading price in the ten (10) trading days prior to the day that LG Capital requests conversion. Pursuant to the Purchase Agreement, on the Closing Date, the Company issued the Convertible Note to LG Capital.
	On September 10, 2014 (the “Closing Date”), the Company entered into an 8% note purchase agreement dated as of the Closing Date (the “Purchase Agreement”) with LG Capital, maturing on September 10, 2015.  LG Capital has the option to convert the outstanding notes and interest due into the Company’s common shares at a variable conversion price equal to a 35% discount from the lowest trading price in the ten (10) trading days prior to the day that LG Capital requests conversion. The Purchase Agreement provides that, upon the terms and subject to the conditions set forth therein, LG Capital shall purchase from the Company on the Closing Date a senior convertible note with an initial principal amount of $34,650 (the “Convertible Note”) for $33,000 in cash (an 4.76% original issue discount).  Pursuant to the Purchase Agreement, on the Closing Date, the Company issued the Convertible Note to LG Capital.
	Derivative Analysis
	Because the conversion features included in the convertible notes payable have full reset adjustments tied to future issuances of equity securities by the Company, they are subject to derivative liability treatment under Section 815-40-15 of the FASB Accounting Standard Codification (“Section 815-40-15”).
	The Company estimated the fair value of the conversion feature of each note on the date of grant using the Black-Scholes Option Pricing Model with the following weighted-average assumptions:
		2-Jan-14	20-Aug-14	29-Aug-14	8-Sep-14	9-Sep-14	10-Sep-14
	Expected life (year)	0.67	1	1	1.01	1	1
	Expected volatility (%)	190.12	194.17	197.66	199.47	200.12	200.08
	Expected annual rate of quarterly dividends (%)	0	0	0	0	0	0
	Risk-free rate (%)	0.11	0.12	0.07	0.1	0.1	0.1
	(a)     Fair Value of Conversion Features
	Financial assets and liabilities measured at fair value on a recurring basis are summarized below and disclosed on the balance sheet at October 31, 2014:
						Fair Value Measurement Using
			Carrying Value					Level 1			Level 2	Level 3			Total
	Derivative conversion features		$	315,049			$	-		$	-	$	315,049	$	315,049
	Financial assets and liabilities measured at fair value on a recurring basis are summarized below and disclosed on the balance sheet at January 31, 2014:
						Fair Value Measurement Using
			Carrying Value					Level 1			Level 2	Level 3			Total
	Derivative conversion features		$	214,050			$	-		$	-	$	214,050	$	214,050
	The table below provides a summary of the changes in fair value, including net transfers in and/or out, of all financial assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the nine months ended October 31, 2014:
		Fair Value Measurement Using Level 3 Inputs
				Derivative Liabilities				Total
	Balance, January 31, 2014		$	214,050			$	214,050
	Purchases, issuances and settlements			180,186				180,186
	Total (gains) or losses (realized/unrealized) included in consolidated statements of operations			(11,568	)			(11,568	)
	Transfers in and/or out of Level 3			(67,619	)			(67,619	)
	Balance, October 31, 2014		$	315,049			$	315,049

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Oct. 31, 2014
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	Note 6 - Related Party Transactions
	Free Office Space
	The Company has been provided office space by its Chief Executive  Officer at no
	cost. The management  determined that such cost is nominal and did not recognize
	the rent expense in its financial statements.
	Advances from Stockholder
	From time to time,  stockholders of the Company advance funds to the Company for
	working capital purpose. Those advances are unsecured,  non-interest bearing and
	due on demand.

STOCKHOLDERS_DEFICIT

STOCKHOLDERS' DEFICIT	9 Months Ended
	Oct. 31, 2014
STOCKHOLDERS' DEFICIT
STOCKHOLDERS' DEFICIT	Note 7 - Stockholders' Deficit
	Shares Authorized
	Upon  formation  the total number of shares of common stock which the Company is
	authorized to issue is Fifty Million  (50,000,000)  shares, par value $0.001 per
	share.
	On March 9, 2012 the Board of Directors and the consenting  stockholders adopted
	and approved a resolution to  effectuate an amendment to the Company's  Articles
	of Incorporation to (i) increase the number of shares of authorized common stock
	from 50,000,000 to 300,000,000;  (ii) create  25,000,000 shares of "blank check"
	preferred stock with a par value of $0.0001 per share and (iii) decrease the par
	value of common stock from $0.001 per share to $0.0001 per share.
	Common stock
	Shares Issued for Cash
	On April 8, 2013, concurrent with the closing of the reverse merger, the Company
	closed a  private  placement  of  2,000,000  shares  at $0.25  per  share for an
	aggregate of $500,000 in subscription receivable, $250,000 of which was received
	upon closing of the private placement while the remaining  $250,000 was received
	on May 24, 2013 and May 28, 2013.
	Immediately  after the reverse merger and the private  placement the Company had
	71,000,000 issued and outstanding common shares.
	The Company has entered into lock up agreements with each of Messrs.  Martin and
	Oliver in regards to the aggregate of 3,000,000  shares of the common stock that
	each  hold  (the  "Lock Up  Agreements").  Pursuant  to the terms of the Lock Up
	Agreements,  in regards to their  respective  3,000,000  shares of common stock,
	1,000,000  shares  have  been  released  concurrent  with  the  closing  of  the
	Transaction,  and  1,000,000  shares  shall  be  released  on  each  anniversary
	thereafter.
	On April 19, 2013, the Company cancelled 6,000,000 shares, in the aggregate,  of
	the Company's common stock that was held by two former shareholders.
	On February 18, 2014 (the "Closing Date"),  Tungsten Corp., a Nevada corporation
	(the "Company"),  entered into a common stock purchase agreement dated as of the
	Closing Date (the "Purchase Agreement") with Hanover Holdings I, LLC, a New York
	limited  liability  company (the "Investor").  The Purchase  Agreement  provides
	that,  upon the terms and  subject  to the  conditions  set forth  therein,  the
	Investor is  committed  to purchase up to  $3,000,000  (the "Total  Commitment")
	worth of the Company's common stock, $0.0001 par value (the "Shares"),  over the
	24-month term of the Purchase Agreement.
	In accordance with the Purchase  Agreement,  the Company issued 2,065,177 shares
	of its  restricted  common stock  representing  the initial  commitment  shares,
	valued  at  $150,000,   and  934,823  shares  of  its  restricted  common  stock
	representing the additional  commitment shares,  valued at $46,741,  both values
	representing the fair value of the common stock on the dates of issuance,  which
	were recorded as cost for financing.
	On April 7, 2014, the Company  entered into  Amendment No.1 (the  "Amendment) to
	the Registration Rights Agreement (the "Rights  Agreement"),  dated February 18,
	2014,  between  the Company  and  Hanover  Holdings  I, LLC, a New York  limited
	liability  company.  Pursuant  to the terms of the  Amendment,  the  Company  is
	required to file a  registration  statement  with the  Securities  and  Exchange
	Commission  covering the resale of 21,388,254 shares of common stock,  including
	2,065,177 shares as initial  commitment  shares,  3,750,000 shares as additional
	commitment  shares, and 9,600,000 shares to cover the total commitment under the
	Rights Agreement.
	Shares Issued for Conversions of Notes Payable
	On August 27, 2014 Magna  Equities II, LLC  converted  $15,000 of the  principal
	amount of the senior  convertible  note dated January 2nd, 2014 in the principal
	amount of $127,500 (the "Note"),  into  1,775,148  Shares of Common Stock of the
	Company, according to the conditions of the Note.
	On September 12, 2014, Magna Equities II, LLC converted $10,000 of the principal
	amount of the senior  convertible  note dated January 2nd, 2014 in the principal
	amount of $127,500 (the "Note"),  into  3,752,345  Shares of Common Stock of the
	Company, according to the conditions of the Note.
	On October 27, 2014,  Magna  Equities II, LLC converted  $4,450 of the principal
	amount of the senior  convertible  note dated January 2nd, 2014 in the principal
	amount of $127,500 (the "Note"),  into  3,803,419  Shares of Common Stock of the
Company, according to the conditions of the Note.
On October 27, 2014, LG Capital  Funding,  LLC converted $4,600 of the principal
amount and $35.29 of the interest  amount of the senior  convertible  note dated
September  9th,  2014 in the  principal  amount of $30,000  (the  "Note"),  into
3,961,786 Shares of Common Stock of the Company,  according to the conditions of
the Note.
Shares Issued for Obtaining Employee Services
Shares Awarded for Directors' Services to Joseph P. Galda
On May 13, 2013,  the Company  entered into a Restricted  Stock Award  Agreement
(the "Agreement") with Joseph P. Galda,  pursuant to which Mr. Galda was granted
750,000  shares of  restricted  common  stock of the  Company  (the  "Restricted
Shares")  in  consideration  for  services  to be rendered to the Company by Mr.
Galda as a director of the Company. The Restricted Shares will vest over a three
(3) year period at the rate of 62,500  shares of common stock per quarter,  with
the first portion of the Restricted  Shares vesting on June 30, 2013 and all the
Restricted  Shares vesting by March 31, 2016. Under the Agreement,  all unvested
Restricted  Shares  shall  vest upon a "change  in  control,"  as defined in the
Agreement.  According to the Agreement,  the vesting of the Restricted Shares is
subject to Mr. Galda's continuous  service to the Company as a director.  In the
event that the Board of Directors of the Company  determines  that Mr. Galda has
committed  certain  acts of  misconduct,  Mr.  Galda will not be entitled to the
Restricted Shares. Mr. Galda also made certain representations to the Company in
connection with the restricted stock award, including  representations  relating
to this ability to bear economic risk, the sufficiency of information  received,
his level of sophistication  in financial and business matters,  and his purpose
for  acquiring  the  Restricted  Shares.  These  shares were valued at $0.81 per
share, the close price on the date of grant, or $607,500 and were amortized over
the   vesting   period,   or  $50,625  per   quarter   which  was   included  in
Officer/Directors'  compensation. For the fiscal year ended January 31, 2014 the
Company  recognized  $151,875 in equity based compensation under this Agreement.
For the six months  ended  October 31, 2014 the Company  recognized  $101,250 in
equity based compensation under this Agreement.
On January 31, 2014 the  Restricted  Stock Award  Agreement with Joseph P. Galda
was  amended  and  restated  with the  effect  that  the  first  vesting  of the
Restricted  Shares in the amount of 250,000  shares will take place on April 30,
2014. All other provisions of the Agreement remain unchanged and in force.
Shares Awarded for Directors' Services to David Bikerman
On January 31, 2013, the Company entered into a Restricted Stock Award Agreement
(the  "Agreement")  with David  Bikerman,  pursuant  to which Mr.  Bikerman  was
granted  750,000  shares  of  restricted   common  stock  of  the  Company  (the
"Restricted Shares") in consideration for services to be rendered to the Company
by Mr.  Bikerman as a director of the Company.  The Restricted  Shares will vest
over a three (3) year  period at the rate of 62,500  shares of common  stock per
quarter,  with the first 187,500 of the  Restricted  Shares vesting on April 30,
2014  and all  the  Restricted  Shares  vesting  by June  30,  2016.  Under  the
Agreement, all unvested Restricted Shares shall vest upon a "change in control,"
as defined in the  Agreement.  According  to the  Agreement,  the vesting of the
Restricted Shares is subject to Mr. Bikerman's continuous service to the Company
as a  director.  In the  event  that  the  Board  of  Directors  of the  Company
determines  that Mr.  Bikerman has  committed  certain acts of  misconduct,  Mr.
Bikerman will not be entitled to the Restricted  Shares.  Mr. Bikerman also made
certain  representations  to the Company in connection with the restricted stock
award, including representations relating to this ability to bear economic risk,
the  sufficiency  of  information  received,  his  level  of  sophistication  in
financial and business  matters,  and his purpose for  acquiring the  Restricted
Shares.  These  shares were  valued at $0.075 per share,  the close price on the
date of grant,  or $56,250 and will be  amortized  over the vesting  period,  or
$4,687.50 per quarter which will be included in officer/directors' compensation.
For the nine months  ended  October 31,  2014 the Company  recognized  $9,375 in
equity based compensation under this Agreement.
Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or
Services
On January 17, 2014 the Company  entered into an Agreement with Carmel  Advisors
LLC  to  provide  public  relations,  communications,  advisory  and  consulting
services  for a period of  twelve  (12)  months,  and be  compensated  for those
services  rendered by the  issuance of  2,000,000  restricted  144 shares of the
Company's  common stock,  and that when issued in accordance with the Agreement,
such shares are earned  ratably over the term of the  agreement and the unearned
shares are  forfeitable  in the event of  non-performance  by Carmel  Advisor or
terminated  by the  Company.  As of October 31, 2014 the  2,000,000  shares were
issued in satisfaction  of the terms of the Agreement.  These shares were valued
at $0.09 per share, the close price on the date of grant, or $180,000,  and will
be amortized over the twelve (12) month period,  or $15,000 per month which will
be included in general and  administration:  advertising and promotion expenses.
For the three months ended  October 31, 2014 the Company  recognized  $45,000 in
Advertising  and Promotion  expenses under this  Agreement.  For the nine months
ended  October  31,  2014 the  Company  recognized  $90,000 in  Advertising  and
Promotion expenses under this Agreement.
On January 31, 2014 the Company  entered  into a letter  agreement  (the "Letter
Agreement") with Crescendo  Communications,  LLC ("Crescendo") whereby Crescendo
has agreed to accept shares of common stock of the Company as partial payment of
fees owed, and that when issued  pursuant to the Letter  Agreement,  such shares
shall be fully paid and  non-assessable  by the  Company.  For the three  months
ended April 30, 2014,  in  satisfaction  of the payment of $5,250 for fees owed,
81,636  restricted  shares were issued whose total fair value equaled the amount
owed.  For the three  months  ended  October 31, 2014,  in  satisfaction  of the
payment of $5,250 for fees owed,  296,808  restricted  shares were issued  whose
total fair value equaled the amount paid.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Oct. 31, 2014
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	Note 8 - Subsequent Events
	The Company has evaluated all events that occurred  after the balance sheet date
	through the date when the financial  statements were issued to determine if they
	must be  reported.  The  Management  of the Company  determined  that there were
	certain reportable subsequent events to be disclosed as follows:
	On November 5, 2014 Magna  Equities II, LLC  converted  $4,000 of the  principal
	amount of the senior  convertible  note dated January 2nd, 2014 in the principal
	amount of $127,500 (the "Note"),  into  3,619,910  Shares of Common Stock of the
	Company, according to the conditions of the Note.
	On November 5, 2014 LG Capital  Funding,  LLC converted  $2,000 of the principal
	amount and $19.29 of the interest  amount of the senior  convertible  note dated
	September  9th,  2014 in the  principal  amount of $30,000  (the  "Note"),  into
	1,941,625 Shares of Common Stock of the Company,  according to the conditions of
	the Note.
	On November 7, 2014 Magna  Equities II, LLC  converted  $8,900 of the  principal
	amount of the senior  convertible  note dated January 2nd, 2014 in the principal
	amount of $127,500 (the "Note"),  into  8,557,693  Shares of Common Stock of the
	Company, according to the conditions of the Note.
	On November 10, 2014 LG Capital  Funding,  LLC converted $2,000 of the principal
	amount and $21.48 of the interest  amount of the senior  convertible  note dated
	September  9th,  2014 in the  principal  amount of $30,000  (the  "Note"),  into
	1,943,730 Shares of Common Stock of the Company,  according to the conditions of
	the Note.
	On November 13, 2014 Magna  Equities II, LLC  converted  $8,150 of the principal
	amount of the senior  convertible  note dated January 2nd, 2014 in the principal
	amount of $127,500 (the "Note"),  into  9,644,970  Shares of Common Stock of the
	Company, according to the conditions of the Note.
	On November 14, 2014 LG Capital  Funding,  LLC converted $3,000 of the principal
	amount and $34.85 of the interest  amount of the senior  convertible  note dated
	September  9th,  2014 in the  principal  amount of $30,000  (the  "Note"),  into
	3,591,538 Shares of Common Stock of the Company,  according to the conditions of
	the Note.
	On November 19, 2014 Magna  Equities II, LLC  converted  $9,860 of the principal
	amount of the senior  convertible  note dated January 2nd, 2014 in the principal
	amount of $127,500 (the "Note"),  into 11,668,640  Shares of Common Stock of the
	Company, according to the conditions of the Note.
	On November 19, 2014 LG Capital  Funding,  LLC converted $3,000 of the principal
	amount and $38.14 of the interest  amount of the senior  convertible  note dated
	September  9th,  2014 in the  principal  amount of $30,000  (the  "Note"),  into
	3,595,431 Shares of Common Stock of the Company,  according to the conditions of
	the Note.
	On November 20, 2014 LG Capital  Funding,  LLC converted $3,000 of the principal
	amount and $38.79 of the interest  amount of the senior  convertible  note dated
	September  9th,  2014 in the  principal  amount of $30,000  (the  "Note"),  into
	3,596,201 Shares of Common Stock of the Company,  according to the conditions of
	the Note.
	On November 24, 2014 LG Capital  Funding,  LLC converted $3,900 of the principal
	amount and $53.85 of the interest  amount of the senior  convertible  note dated
	September  9th,  2014 in the  principal  amount of $30,000  (the  "Note"),  into
	4,679,112 Shares of Common Stock of the Company,  according to the conditions of
	the Note.
	On November 26, 2014 Magna  Equities II, LLC converted  $11,000 of the principal
	amount of the senior  convertible  note dated January 2nd, 2014 in the principal
	amount of $127,500 (the "Note"),  into 12,087,913  Shares of Common Stock of the
	Company, according to the conditions of the Note.
	On December 3, 2014 Magna  Equities II, LLC  converted  $7,140 of the  principal
	amount of the senior  convertible  note dated January 2nd, 2014 in the principal
	amount of $127,500 (the "Note"),  into  9,986,014  Shares of Common Stock of the
	Company, according to the conditions of the Note.
	On December 5, 2014 LG Capital  Funding,  LLC converted  $3,000 of the principal
	amount and $48.66 of the interest  amount of the senior  convertible  note dated
	September  9th,  2014 in the  principal  amount of $30,000  (the  "Note"),  into
	4,302,978 Shares of Common Stock of the Company,  according to the conditions of
	the Note.
On December 9, 2014 Magna  Equities II, LLC  converted  $7,475 of the  principal
amount of the senior  convertible  note dated January 2nd, 2014 in the principal
amount of $127,500 (the "Note"),  into 11,500,000  Shares of Common Stock of the
Company, according to the conditions of the Note.
On December 15, 2014 LG Capital  Funding,  LLC converted $3,000 of the principal
amount and $55.23 of the interest  amount of the senior  convertible  note dated
September  9th,  2014 in the  principal  amount of $30,000  (the  "Note"),  into
6,026,094 Shares of Common Stock of the Company,  according to the conditions of
the Note.

SIGNIFICANT_ACCOUNTING_POLICIE

SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Oct. 31, 2014
SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation - Unaudited Interim Financial Information	Basis of Presentation - Unaudited Interim Financial Information
	The accompanying  unaudited interim financial  statements and related notes have
	been prepared in accordance with accounting principles generally accepted in the
	United States of America ("U.S.  GAAP") for interim financial  information,  and
	with the rules and  regulations  of the United  States  Securities  and Exchange
	Commission  ("SEC") to Form 10-Q and Article 8 of Regulation  S-X.  Accordingly,
	they do not include all of the information  and footnotes  required by U.S. GAAP
	for complete financial  statements.  The unaudited interim financial  statements
	furnished  reflect all  adjustments  (consisting of normal  recurring  accruals)
	which are, in the opinion of  management,  necessary to a fair  statement of the
	results for the interim periods  presented.  Interim results are not necessarily
	indicative of the results for the full year. These unaudited  interim  financial
	statements  should  be read in  conjunction  with the  financial  statements  of
	Tungsten Corp. for the period from October 30, 2012 (inception)  through January
	31, 2014 and notes  thereto  contained in the Company's  Current  Report on Form
	10-K filed with the SEC on March 31, 2014.
Fiscal Year-End	Fiscal Year-End
	The Company elected January 31st as its fiscal year ending date.
Exploration Stage Company	Exploration Stage Company
	The Company has established the existence of mineralized  material;  however, it
	has not established proven or probable reserves, as defined by the United States
	Securities and Exchange  Commission  (the "SEC") under Industry Guide 7, through
	the  completion of a "final" or  "bankable"  feasibility  study for  mineralized
	material.  As a result,  the Company remains in the Exploration Stage as defined
	under  Industry  Guide 7, and will continue to remain in the  Exploration  Stage
	until such time proven or probable reserves have been established.
	The Company is considered an exploration stage company.  The Company has elected
	to  adopt  early  application  of  Accounting   Standards  Update  No.  2014-10,
	Development  Stage  Entities  (Topic  915):  Elimination  of  Certain  Financial
	Reporting  Requirements.  Upon  adoption,  the  Company  no longer  presents  or
	discloses   inception-to-date   information  and  other   remaining   disclosure
	requirements of Topic 915.
Use of Estimates and Assumptions and Critical Accounting Estimates and	Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions
	The preparation of financial statements in conformity with accounting principles
	generally  accepted in the United States of America requires  management to make
	estimates  and  assumptions  that  affect  the  reported  amounts  of assets and
	liabilities  and disclosure of contingent  assets and liabilities at the date(s)
	of the financial  statements  and the reported  amounts of revenues and expenses
	during the reporting period(s).
	Critical  accounting  estimates  are  estimates  for which (a) the nature of the
	estimate is material due to the levels of subjectivity and judgment necessary to
	account for highly uncertain  matters or the  susceptibility  of such matters to
	change and (b) the impact of the  estimate on  financial  condition or operating
	performance  is  material.  The  Company's  critical  accounting  estimates  and
	assumptions affecting the financial statements were:
	(i)  Assumption  as a going  concern:  Management  assumes that the Company
	will continue as a going  concern,  which  contemplates  continuity of
	operations,  realization of assets,  and liquidation of liabilities in
	the normal course of business;
	(ii) Valuation  allowance for deferred tax assets:  Management assumes that
	the  realization  of the Company's  net deferred tax assets  resulting
	from its net operating loss ("NOL")  carry-forwards for Federal income
	tax purposes that may be offset  against future taxable income was not
	considered  more likely than not and  accordingly,  the  potential tax
	benefits of the net loss carry-forwards are offset by a full valuation
	allowance.  Management made this  assumption  based on (a) the Company
	has incurred  recurring losses, (b) general economic  conditions,  and
	(c) its  ability  to raise  additional  funds  to  support  its  daily
	operations  by  way of a  public  or  private  offering,  among  other
	factors.
	(iii)Estimates  and  assumptions  used in valuation of equity  instruments:
	Management  estimates  expected  term of  share  options  and  similar
	instruments,  expected  volatility of the Company's  common shares and
	the method  used to estimate  it,  expected  annual rate of  quarterly
	dividends,  and risk free  rate(s) to value share  options and similar
	instruments.
	These  significant  accounting  estimates or assumptions bear the risk of change
	due to the fact that there are  uncertainties  attached  to these  estimates  or
	assumptions,  and certain  estimates or assumptions  are difficult to measure or
	value.
	Management  bases  its  estimates  on  historical   experience  and  on  various
	assumptions  that are  believed to be  reasonable  in relation to the  financial
	statements taken as a whole under the  circumstances,  the results of which form
	the  basis  for  making  judgments  about the  carrying  values  of  assets  and
	liabilities that are not readily apparent from other sources.
	Management  regularly  evaluates the key factors and assumptions used to develop
	the estimates utilizing currently  available  information,  changes in facts and
	circumstances,  historical  experience  and reasonable  assumptions.  After such
	evaluations, if deemed appropriate, those estimates are adjusted accordingly.
	Actual results could differ from those estimates.
Principles of Consolidation	Principles of Consolidation
	The  Company  applies  the  guidance  of Topic 810  "Consolidation"  of the FASB
	Accounting  Standards  Codification to determine  whether and how to consolidate
	another  entity.  Pursuant  to ASC  Paragraph  810-10-15-10  all  majority-owned
	subsidiaries--all  entities  in  which  a  parent  has a  controlling  financial
	interest--shall  be consolidated  except (1) when control does not rest with the
	parent,  the majority  owner;  (2) if the parent is a  broker-dealer  within the
	scope of Topic 940 and control is likely to be temporary;  (3)  consolidation by
	an investment company within the scope of Topic 946 of a  non-investment-company
	investee.  Pursuant  to ASC  Paragraph  810-10-15-8  the usual  condition  for a
	controlling financial interest is ownership of a majority voting interest,  and,
	therefore,  as a general rule  ownership by one  reporting  entity,  directly or
	indirectly,  of more than 50 percent of the outstanding voting shares of another
	entity is a condition  pointing toward  consolidation.  The power to control may
	also exist with a lesser  percentage  of  ownership,  for example,  by contract,
	lease,  agreement  with other  stockholders,  or by court  decree.  The  Company
	consolidates  all  less-than-majority-owned  subsidiaries,  if any, in which the
	parent's power to control exists.
	The Company's consolidated subsidiary and/or entity is as follows:
	Date of incorporation
	or formation
	Name of consolidated            State or other jurisdiction of     (date of acquisition,
	subsidiary or entity            incorporation or organization          if applicable)        Attributable interest
	--------------------            -----------------------------          --------------        ---------------------
	Nevada Tungsten Holdings Ltd.       The State of Nevada               October 30, 2012               100%
	(April 8, 2013)
	These consolidated  financial  statements include all accounts of the Company as
	of October 31, 2014 and for the period from April 8, 2013 (date of  acquisition)
	through  October 31, 2014; and Nevada  Tungsten  Holdings Ltd. as of October 31,
	2014 and 2013,  for the period ended  October 31, 2014,  and for the period from
	October 30, 2012 (inception) through October 31, 2014.
	All inter-company balances and transactions have been eliminated
Reclassification	Reclassification
	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.
Fair Value of Financial Instruments	Fair Value of Financial Instruments
	The Company follows  paragraph  820-10-35-37  of the FASB  Accounting  Standards
	Codification  ("Paragraph  820-10-35-37")  to  measure  the  fair  value  of its
	financial  instruments  and  paragraph   825-10-50-10  of  the  FASB  Accounting
	Standards  Codification  for  disclosures  about  fair  value  of its  financial
	instruments.  Paragraph 820-10-35-37  establishes a framework for measuring fair
	value in  accounting  principles  generally  accepted  in the  United  States of
	America (U.S. GAAP), and expands disclosures about fair value  measurements.  To
	increase  consistency and  comparability in fair value  measurements and related
	disclosures,  Paragraph  820-10-35-37  establishes a fair value  hierarchy which
	prioritizes  the inputs to valuation  techniques used to measure fair value into
	three (3) broad levels.  The three (3) levels of fair value hierarchy defined by
	Paragraph 820-10-35-37 are described below:
	Level 1    Quoted market prices available in active markets for identical assets
	or liabilities as of the reporting date.
	Level 2    Pricing inputs other than quoted prices in active markets included in
	Level 1, which are either directly or indirectly observable as of the
	reporting date.
	Level 3    Pricing  inputs  that  are  generally   observable   inputs  and  not
	corroborated by market data.
	Financial  assets are  considered  Level 3 when their fair values are determined
	using pricing models,  discounted cash flow  methodologies or similar techniques
	and at least one significant model assumption or input is unobservable.
	The  fair  value  hierarchy   gives  the  highest   priority  to  quoted  prices
	(unadjusted)  in active  markets for  identical  assets or  liabilities  and the
	lowest  priority  to  unobservable  inputs.  If the inputs  used to measure  the
	financial  assets and  liabilities  fall  within  more than one level  described
	above, the categorization is based on the lowest level input that is significant
	to the fair value measurement of the instrument.
	The carrying amounts of the Company's financial assets and liabilities,  such as
	cash,  accounts  payable  and  accrued  expenses  approximate  their fair values
	because of the short maturity of these instruments.
	The Company  uses Level 3 of the fair value  hierarchy to measure the fair value
	of the derivative  liabilities  and revalues its  derivative  liability at every
	reporting  period and recognizes gains or losses in the statements of operations
	that are attributable to the change in the fair value of the derivative  warrant
	liability.
	Transactions  involving  related parties cannot be presumed to be carried out on
	an arm's-length basis, as the requisite  conditions of competitive,  free-market
	dealings may not exist. Representations about transactions with related parties,
	if made, shall not imply that the related party transactions were consummated on
	terms equivalent to those that prevail in arm's-length  transactions unless such
	representations can be substantiated.
Fair Value of Financial Assets and Liabilities Measured on a Recurring Basis	Fair Value of Financial Assets and Liabilities Measured on a Recurring Basis
	Level 3 Financial Liabilities - Derivative conversion features
	The Company  uses Level 3 of the fair value  hierarchy to measure the fair value
	of the derivative  liabilities and revalues its derivative warrant liability and
	derivative  liability on the conversion  feature at every  reporting  period and
	recognizes gains or losses in the consolidated statements of operations that are
	attributable to the change in the fair value of the derivative liabilities.
Carrying Value, Recoverability and Impairment of Long-Lived Assets	Carrying Value, Recoverability and Impairment of Long-Lived Assets
	The Company has adopted paragraph  360-10-35-17 of the FASB Accounting Standards
	Codification for its long-lived assets. The Company's  long-lived assets,  which
	include  mineral  properties,  are reviewed for  impairment  whenever  events or
	changes in  circumstances  indicate that the carrying amount of an asset may not
	be recoverable.
	The Company assesses the  recoverability  of its long-lived  assets by comparing
	the projected undiscounted net cash flows associated with the related long-lived
	asset or group of long-lived assets over their remaining  estimated useful lives
	against their respective carrying amounts.  Impairment,  if any, is based on the
	excess of the carrying amount over the fair value of those assets. Fair value is
	generally  determined using the asset's expected future discounted cash flows or
	market value, if readily determinable. If long-lived assets are determined to be
	recoverable,  but the newly  determined  remaining  estimated  useful  lives are
	shorter than originally estimated,  the net book values of the long-lived assets
	are depreciated over the newly determined remaining estimated useful lives.
	The Company considers the following to be some examples of important  indicators
	that may trigger an impairment  review:  (i)  significant  under-performance  or
	losses of assets relative to expected  historical or projected  future operating
	results;  (ii)  significant  changes  in the  manner  or use of assets or in the
	Company's  overall  strategy  with  respect to the manner or use of the acquired
	assets or changes in the Company's overall business strategy;  (iii) significant
	negative industry or economic trends; (iv) increased competitive pressures;  and
	(v) regulatory  changes.  The Company  evaluates  acquired  assets for potential
	impairment  indicators at least annually and more frequently upon the occurrence
	of such events.
	Management  periodically  reviews the recoverability of the capitalized  mineral
	properties.   Management  will  take  into  consideration   various  information
	including, but not limited to, historical production records taken from previous
	mine operations,  results of exploration activities conducted to date, estimated
	future  prices  and  reports  and  opinions  of  outside  consultants.   When  a
	determination has been made that a project or property will be abandoned, or its
	carrying value has been  impaired,  a provision is made for any expected loss on
	the project or property.
Cash Equivalents	Cash Equivalents
	The Company  considers  all highly liquid  investments  with a maturity of three
	months or less when purchased to be cash equivalents.
Mineral Properties	Mineral Properties
	The Company follows Section 930 of the FASB  Accounting  Standards  Codification
	for its  mineral  properties.  Mineral  properties  and related  mineral  rights
	acquisition costs are capitalized pending  determination of whether the drilling
	has found proved  reserves.  In accordance  with the Disclosure  requirements of
	Section  350-30-50-2,  the Company capitalizes costs incurred to renew or extend
	the  term or  requirements  that  need to be met for  retention  of the  mineral
	properties.  If a mineral  ore body is  discovered,  capitalized  costs  will be
	amortized  on  a   unit-of-production   basis  following  the   commencement  of
	production.  Otherwise,  capitalized  acquisition  costs are expensed when it is
	determined  that the mineral  property  has no future  economic  value.  General
	exploration  costs and costs to maintain rights and leases,  including rights of
	access to lands for geophysical work and salaries,  equipment,  and supplies for
	geologists and geophysical crews are expensed as incurred. When it is determined
	that a mining  deposit can be  economically  and legally  extracted  or produced
	based on established proven and probable reserves, further exploration costs and
	development  costs  as  well as  interest  costs  relating  to  exploration  and
	development  projects that require greater than six (6) months to be readied for
	their intended use incurred after such  determination  will be capitalized.  The
	establishment  of proven  and  probable  reserves  is based on  results of final
	feasibility studies which indicate whether a property is economically  feasible.
	Upon   commencement  of  commercial   production,   capitalized  costs  will  be
	transferred   to  the   appropriate   asset   categories   and  amortized  on  a
	unit-of-production  basis. Capitalized costs, net of salvage values, relating to
	a deposit which is abandoned or considered uneconomic for the foreseeable future
	will be written  off.  The sale of a partial  interest  in a proved  property is
	accounted  for as a cost  recovery and no gain or loss is  recognized as long as
	this treatment does not significantly affect the unit-of-production amortization
	rate. A gain or loss will be recognized for all other sales of proved properties
	and will be classified in other operating revenues.  Maintenance and repairs are
	charged  to  expense,  and  renewals  and  betterments  are  capitalized  to the
	appropriate property and equipment accounts.
	The provision for depreciation,  depletion and amortization  ("DD&A") of mineral
	properties  will  be  calculated  on  a  property-by-property  basis  using  the
	unit-of-production  method.  Taken into consideration in the calculation of DD&A
	are estimated future dismantlement, restoration and abandonment costs, which are
	net of estimated salvage values. Upon becoming fully amortized, the related cost
	and accumulated amortization are removed from the accounts.
	To date,  the Company has not  established  the  commercial  feasibility  of any
	exploration  prospects;  therefore,  all general  exploration costs, if any, are
	being expensed.
Mineral Exploration and Mine Development Costs	Mineral Exploration and Mine Development Costs
	All mineral exploration and pre-extraction expenditures are expensed as incurred
	until such time the Company exits the Exploration  Stage by establishing  proven
	or  probable  reserves.  Mine  development  costs  incurred  to develop  mineral
	deposits, to expand the capacity of mines or to develop mine areas substantially
	in advance of  production  are  capitalized  once proven and  probable  reserves
	exist,  and the property is determined to be a commercially  mineable  property.
	Costs incurred to maintain current production or to maintain assets on a standby
	basis  are  charged  to  operations.  If the  Company  does  not  continue  with
	exploration  after the completion of the feasibility  study, the cost of mineral
	rights will be expensed at that time.  Costs of  abandoned  projects,  including
	related property and equipment costs, are charged to mining costs.
Restoration Costs (Asset Retirement and Environmental Obligations)	Restoration Costs (Asset Retirement and Environmental Obligations)
	Various  federal and state  mining laws and  regulations  require the Company to
	reclaim the surface  areas and restore  underground  water  quality for its mine
	projects to the  pre-existing  mine area average quality after the completion of
	mining.
	In accordance with ASC 410, Asset Retirement and Environmental Obligations,  the
	Company   capitalizes   the  measured  fair  value  of  asset   retirement   and
	environmental obligations to mineral rights and properties. ASC 410 requires the
	Company to record a liability for the present value of the estimated future site
	restoration and environmental  remediation costs with corresponding  increase to
	the carrying  amount of the related  mineral  rights and  properties.  The asset
	retirement and environmental  obligations are accreted to an undiscounted  value
	until the time at which they are expected to be settled.  The accretion  expense
	is charged to earnings and the actual  retirement costs are recorded against the
	asset retirement  obligations when incurred. Any difference between the recorded
	asset  retirement  obligations and the actual  retirement costs incurred will be
	recorded as a gain or loss in the period of settlement.
	Environmental  expenditures that relate to ongoing environmental and reclamation
	programs  will be charged  against  statements  of  operations  as  incurred  or
	capitalized and amortized depending upon their future economic benefits.  Future
	site restoration and environmental  remediation  costs, which include extraction
	equipment removal, site restoration and environmental  remediation,  are accrued
	at the end of each reporting  period based on management's  best estimate of the
	costs expected to be incurred for each project. Such estimates are determined by
	the Company's engineering studies which consider the costs of future surface and
	groundwater  activities,  current  regulations,  actual expenses  incurred,  and
	technology and industry standards.
	On a quarterly  basis,  the Company reviews the assumptions used to estimate the
	expected  cash  flows  required  to  settle  the asset  retirement  obligations,
	including  changes  in  estimated  probabilities,  amounts  and  timing  of  the
	settlement of the asset  retirement and  environmental  obligations,  as well as
	changes in the legal  obligation  requirements at each of its mineral  projects.
	Changes  in any one or more of these  assumptions  may cause  revision  of asset
	retirement obligations for the corresponding assets.
	The Company does not currently  anticipate any material capital expenditures for
	site restoration costs and considers the estimated future site restoration costs
	to be minimal and so the present value of the same at October 31, 2013 as all of
	its mineral properties are at early stages of exploration.
Related Parties	Related Parties
	The  Company  follows   subtopic   850-10  of  the  FASB  Accounting   Standards
	Codification for the identification of related parties and disclosure of related
	party transactions.
	Pursuant to Section  850-10-20 the Related  parties include a. affiliates of the
	Company;  b. Entities for which  investments in their equity securities would be
	required,  absent the  election  of the fair value  option  under the Fair Value
	Option Subsection of Section 825-10-15, to be accounted for by the equity method
	by the investing entity; c. trusts for the benefit of employees, such as pension
	and  profit-sharing  trusts  that are  managed  by or under the  trusteeship  of
	management; d. principal owners of the Company; e. management of the Company; f.
	other  parties  with which the  Company  may deal if one party  controls  or can
	significantly  influence the management or operating policies of the other to an
	extent  that one of the  transacting  parties  might  be  prevented  from  fully
	pursuing its own separate interests; and g. Other parties that can significantly
	influence the  management or operating  policies of the  transacting  parties or
	that  have an  ownership  interest  in one of the  transacting  parties  and can
	significantly  influence  the  other  to an  extent  that  one  or  more  of the
	transacting  parties  might be  prevented  from fully  pursuing its own separate
	interests.
	The financial  statements  shall include  disclosures of material  related party
	transactions,  other than compensation  arrangements,  expense  allowances,  and
	other similar items in the ordinary course of business.  However,  disclosure of
	transactions  that are eliminated in the preparation of consolidated or combined
	financial statements is not required in those statements.  The disclosures shall
	include: a. the nature of the relationship(s)  involved; b. a description of the
	transactions, including transactions to which no amounts or nominal amounts were
	ascribed, for each of the periods for which income statements are presented, and
	such other  information  deemed  necessary to an understanding of the effects of
	the  transactions  on  the  financial  statements;  c.  the  dollar  amounts  of
	transactions  for each of the periods for which income  statements are presented
	and the effects of any change in the method of establishing  the terms from that
	used in the preceding  period;  and d. amounts due from or to related parties as
	of the date of each balance sheet presented and, if not otherwise apparent,  the
	terms and manner of settlement.
Derivative Instruments and Hedging Activities	Derivative Instruments and Hedging Activities
	The Company  accounts  for  derivative  instruments  and hedging  activities  in
	accordance  with  paragraph   810-10-05-4  of  the  FASB  Accounting   Standards
	Codification ("Paragraph 810-10-05-4"). Paragraph 810-10-05-4 requires companies
	to recognize all  derivative  instruments as either assets or liabilities in the
	balance sheet at fair value.  The  accounting for changes in the fair value of a
	derivative  instrument  depends  upon:  (i)  whether  the  derivative  has  been
	designated and qualifies as part of a hedging relationship, and (ii) the type of
	hedging relationship.  For those derivative  instruments that are designated and
	qualify as hedging instruments,  a company must designate the hedging instrument
	based upon the exposure  being  hedged as either a fair value  hedge,  cash flow
	hedge or hedge of a net investment in a foreign operation
Derivative Liability	Derivative Liability
	The  Company  evaluates  its  convertible  debt,  options,   warrants  or  other
	contracts,  if any, to determine if those  contracts or embedded  components  of
	those  contracts  qualify  as  derivatives  to be  separately  accounted  for in
	accordance  with  paragraph  810-10-05-4  and  Section  815-40-25  of  the  FASB
	Accounting  Standards  Codification.  The result of this accounting treatment is
	that the fair value of the embedded derivative is marked-to-market  each balance
	sheet date and recorded as either an asset or a liability. In the event that the
	fair value is recorded as a  liability,  the change in fair value is recorded in
	the  consolidated  statement of operations  and  comprehensive  income (loss) as
	other  income  or  expense.  Upon  conversion,  exercise  or  cancellation  of a
	derivative  instrument,  the  instrument  is marked to fair value at the date of
	conversion,  exercise or  cancellation  and then that the related  fair value is
	reclassified to equity.
	In  circumstances   where  the  embedded  conversion  option  in  a  convertible
	instrument  is  required  to be  bifurcated  and there are also  other  embedded
	derivative  instruments in the  convertible  instrument  that are required to be
	bifurcated, the bifurcated derivative instruments are accounted for as a single,
	compound derivative instrument.
	The classification of derivative instruments, including whether such instruments
	should be recorded as  liabilities  or as equity,  is  re-assessed at the end of
	each  reporting  period.  Equity  instruments  that are initially  classified as
	equity that become subject to reclassification  are reclassified to liability at
	the fair  value  of the  instrument  on the  reclassification  date.  Derivative
	instrument  liabilities  will be  classified  in the balance sheet as current or
	non-current  based on  whether  or not  net-cash  settlement  of the  derivative
	instrument is expected within 12 months of the balance sheet date.
	The  Company  adopted  Section  815-40-15  of  the  FASB  Accounting   Standards
	Codification  ("Section  815-40-15")  to determine  whether an instrument (or an
	embedded  feature)  is indexed to the  Company's  own stock.  Section  815-40-15
	provides  that an entity should use a two-step  approach to evaluate  whether an
	equity-linked  financial  instrument (or embedded feature) is indexed to its own
	stock, including evaluating the instrument's  contingent exercise and settlement
	provisions.  The adoption of Section  815-40-15 has affected the  accounting for
	(i)  certain  freestanding  warrants  that  contain  exercise  price  adjustment
	features and (ii) convertible bonds issued by foreign subsidiaries with a strike
	price denominated in a foreign currency.
	The Company marks to market the fair value of the embedded  derivative  warrants
	at each  balance  sheet  date and  records  the  change in the fair value of the
	embedded  derivative  warrants  as other  income or expense in the  consolidated
	statements of operations and comprehensive income (loss).
	The  Company  utilizes  the  Lattice  model  that  values the  liability  of the
	derivative  warrants based on a probability  weighted discounted cash flow model
	with the  assistance of the third party  valuation  firm. The reason the Company
	picks the Lattice  model is that in many cases  there may be  multiple  embedded
	features or the features of the bifurcated  derivatives may be so complex that a
	Black-Scholes  valuation  does not consider all of the terms of the  instrument.
	Therefore, the fair value may not be appropriately captured by simple models. In
	other words,  simple models such as Black-Scholes may not be appropriate in many
	situations given complex features and terms of conversion option (e.g., combined
	embedded  derivatives).  The Lattice model is based on future projections of the
	various  potential  outcomes.  The features that were analyzed and  incorporated
	into the model  included the exercise  and full reset  features.  Based on these
	features,  there are two primary events that can occur; the Holder exercises the
	Warrants or the Warrants are held to expiration.  The Lattice model analyzed the
	underlying  economic  factors that influenced which of these events would occur,
	when they were likely to occur,  and the specific  terms that would be in effect
	at the time (i.e. stock price, exercise price,  volatility,  etc.).  Projections
	were then made on the  underlying  factors  which  led to  potential  scenarios.
	Probabilities  were assigned to each scenario  based on management  projections.
	This led to a cash flow  projection and a probability  associated with that cash
	flow. A discounted  weighted  average cash flow over the various  scenarios  was
	completed to determine the value of the derivative warrants.
Beneficial Conversion Feature	Beneficial Conversion Feature
	When the Company  issues an debt or equity  security  that is  convertible  into
	common  stock at a discount  from the fair value of the common stock at the date
	the debt or equity security counterparty is legally committed to purchase such a
	security  (Commitment  Date),  a  beneficial  conversion  charge is measured and
	recorded on the Commitment Date for the difference between the fair value of the
	Company's common stock and the effective  conversion price of the debt or equity
	security. If the intrinsic value of the beneficial conversion feature is greater
	than the proceeds  allocated to the debt or equity  security,  the amount of the
	discount assigned to the beneficial  conversion feature is limited to the amount
	of the proceeds allocated to the debt or equity security.
Commitment and Contingencies	Commitment and Contingencies
	The  Company  follows   subtopic   450-20  of  the  FASB  Accounting   Standards
	Codification  to report  accounting for  contingencies.  Certain  conditions may
	exist as of the date the consolidated financial statements are issued, which may
	result in a loss to the Company but which will only be resolved when one or more
	future  events  occur or fail to occur.  The Company  assesses  such  contingent
	liabilities, and such assessment inherently involves an exercise of judgment. In
	assessing  loss  contingencies  related to legal  proceedings  that are  pending
	against the Company or  unasserted  claims that may result in such  proceedings,
	the  Company  evaluates  the  perceived  merits  of  any  legal  proceedings  or
	unasserted claims as well as the perceived merits of the amount of relief sought
	or expected to be sought therein.
	If the assessment of a contingency indicates that it is probable that a material
	loss has been incurred and the amount of the  liability  can be estimated,  then
	the estimated liability would be accrued in the Company's consolidated financial
	statements.  If the  assessment  indicates  that  a  potentially  material  loss
	contingency  is not  probable  but is  reasonably  possible,  or is probable but
	cannot  be  estimated,  then the  nature  of the  contingent  liability,  and an
	estimate of the range of possible losses, if determinable and material, would be
	disclosed.
	Loss  contingencies  considered  remote are generally not disclosed  unless they
	involve guarantees, in which case the guarantees would be disclosed.  Management
	does not believe,  based upon  information  available  at this time,  that these
	matters  will  have a  material  adverse  effect on the  Company's  consolidated
	financial position,  results of operations or cash flows.  However,  there is no
	assurance  that such  matters  will not  materially  and  adversely  affect  the
	Company's business, financial position, and results of operations or cash flows.
Revenue Recognition	Revenue Recognition
	The Company follows  paragraph  605-10-S99-1  of the FASB  Accounting  Standards
	Codification for revenue recognition. The Company will recognize revenue when it
	is realized or realizable and earned.  The Company considers revenue realized or
	realizable and earned when all of the following criteria are met: (i) persuasive
	evidence of an  arrangement  exists,  (ii) the  product has been  shipped or the
	services have been  rendered to the customer,  (iii) the sales price is fixed or
	determinable and, (iv) collectability is reasonably assured.
Stock-Based Compensation for Obtaining Employee Services	Stock-Based Compensation for Obtaining Employee Services
	The Company accounts for share-based  payment  transactions  issued to employees
	under the guidance of the Topic 718 Compensation--Stock Compensation of the FASB
	Accounting Standards Codification ("ASC Topic 718").
	Pursuant to ASC Section  718-10-20  an employee is an  individual  over whom the
	grantor  of a  share-based  compensation  award  exercises  or has the  right to
	exercise sufficient control to establish an employer-employee relationship based
	on common law as  illustrated  in case law and  currently  under  U.S.  Internal
	Revenue Service  ("IRS") Revenue Ruling 87-41. A non-employee  director does not
	satisfy this definition of employee. Nevertheless, non-employee directors acting
	in their role as members of a board of  directors  are treated as  employees  if
	those  directors were elected by the employer's  shareholders  or appointed to a
	board  position  that will be filled by  shareholder  election when the existing
	term  expires.  However,  that  requirement  applies  only to awards  granted to
	non-employee  directors  for their  services  as  directors.  Awards  granted to
	non-employee  directors for other  services  shall be accounted for as awards to
	non-employees.
	Pursuant to ASC Paragraphs  718-10-30-2  and  718-10-30-3 a share-based  payment
	transaction  with  employees  shall be  measured  based on the fair value of the
	equity  instruments issued and an entity shall account for the compensation cost
	from share-based payment transactions with employees in accordance with the fair
	value-based  method,  i.e.,  the cost of services  received  from  employees  in
	exchange  for awards of  share-based  compensation  generally  shall be measured
	based on the grant-date fair value of the equity  instruments issued or the fair
	value of the liabilities incurred/settled.
	Pursuant to ASC Paragraphs 718-10-30-6 and 718-10-30-9 the measurement objective
	for equity instruments awarded to employees is to estimate the fair value at the
	grant date of the equity  instruments that the entity is obligated to issue when
	employees have rendered the requisite service and satisfied any other conditions
	necessary to earn the right to benefit from the  instruments  (for  example,  to
	exercise  share  options).  That  estimate is based on the share price and other
	pertinent factors, such as expected volatility,  at the grant date. As such, the
	fair value of an equity  share option or similar  instrument  shall be estimated
	using a valuation technique such as an option pricing model. For this purpose, a
	similar  instrument is one whose fair value  differs from its  intrinsic  value,
	that is, an instrument that has time value.
	If the Company's  common shares are traded in one of the national  exchanges the
	grant-date share price of the Company's common stock will be used to measure the
	fair value of the common shares issued,  however, if the Company's common shares
	are thinly traded the use of share prices established in its most recent private
	placement  memorandum  ("PPM"),  or weekly or monthly price  observations  would
	generally be more appropriate  than the use of daily price  observations as such
	shares could be artificially inflated due to a larger spread between the bid and
	asked quotes and lack of consistent trading in the market.
	Pursuant to ASC  Paragraph  718-10-55-21  if an  observable  market price is not
	available  for a share  option or  similar  instrument  with the same or similar
	terms and conditions, an entity shall estimate the fair value of that instrument
	using a valuation  technique or model that meets the  requirements  in paragraph
	718-10-55-11 and takes into account, at a minimum, all of the following factors:
	a.   The exercise price of the option.
	b.   The  expected  term  of the  option,  taking  into  account  both  the
	contractual term of the option and the effects of employees'  expected
	exercise  and  post-vesting   employment   termination  behavior:  The
	expected life of options and similar instruments represents the period
	of time the option  and/or  warrant are  expected  to be  outstanding.
	Pursuant to paragraph  718-10-S99-1,  it may be appropriate to use the
	simplified  method,  i.e.,  expected term =(vesting  term + original
	contractual  term) / 2),  if (i) A  company  does not have  sufficient
	historical  exercise data to provide a reasonable  basis upon which to
	estimate  expected  term due to the limited  period of time its equity
	shares have been publicly traded; (ii) A company significantly changes
	the terms of its share option  grants or the types of  employees  that
	receive share option grants such that its historical exercise data may
	no longer provide a reasonable  basis upon which to estimate  expected
term; or (iii) A company has or expects to have significant structural
changes in its business such that its historical  exercise data may no
longer  provide a  reasonable  basis upon which to  estimate  expected
term.  The Company uses the  simplified  method to calculate  expected
term of share options and similar  instruments as the company does not
have sufficient historical exercise data to provide a reasonable basis
upon which to estimate expected term.
c.   The current price of the underlying share.
d.   The expected  volatility of the price of the underlying  share for the
expected term of the option.  Pursuant to ASC Paragraph 718-10-55-25 a
newly  publicly  traded  entity might base  expectations  about future
volatility  on the average  volatilities  of similar  entities  for an
appropriate  period  following their going public.  A nonpublic entity
might base its  expected  volatility  on the average  volatilities  of
otherwise  similar  public  entities.   For  purposes  of  identifying
otherwise   similar   entities,   an  entity  would  likely   consider
characteristics  such as  industry,  stage of life  cycle,  size,  and
financial leverage. Because of the effects of diversification that are
present in an industry sector index, the volatility of an index should
not be  substituted  for the  average  of  volatilities  of  otherwise
similar  entities in a fair value  measurement.  Pursuant to paragraph
718-10-S99-1  if shares  of a company  are  thinly  traded  the use of
weekly  or  monthly  price   observations   would  generally  be  more
appropriate than the use of daily price observations as the volatility
calculation  using  daily   observations  for  such  shares  could  be
artificially inflated due to a larger spread between the bid and asked
quotes and lack of consistent  trading in the market. The Company uses
the average historical volatility of the comparable companies over the
expected  term of the share  options  or  similar  instruments  as its
expected volatility.
e.   The expected  dividends on the underlying  share for the expected term
of the option.  The expected  dividend yield is based on the Company's
current  dividend  yield as the best  estimate of  projected  dividend
yield for periods  within the expected  term of the share  options and
similar instruments.
f.   The  risk-free  interest  rate(s) for the expected term of the option.
Pursuant to ASC  718-10-55-28  a U.S.  entity issuing an option on its
own shares must use as the risk-free interest rates the implied yields
currently  available from the U.S.  Treasury  zero-coupon  yield curve
over the  contractual  term of the  option  if the  entity  is using a
lattice  model  incorporating  the option's  contractual  term. If the
entity is using a closed-form  model,  the risk-free  interest rate is
the implied yield  currently  available on U.S.  Treasury  zero-coupon
issues with a remaining  term equal to the  expected  term used as the
assumption in the model.
Pursuant to ASC Paragraphs  718-10-30-11  and  718-10-30-17  a restriction  that
stems from the  forfeitability  of instruments  to which  employees have not yet
earned the right,  such as the inability either to exercise a non-vested  equity
share option or to sell  non-vested  shares,  is not reflected in estimating the
fair  value  of the  related  instruments  at the  grant  date.  Instead,  those
restrictions  are taken into account by recognizing  compensation  cost only for
awards for which employees render the requisite  service and a non-vested equity
share or non-vested  equity share unit awarded to an employee  shall be measured
at its fair value as if it were vested and issued on the grant date.
Pursuant to ASC Paragraphs 718-10-35-2 and 718-10-35-3 the compensation cost for
an award of  share-based  employee  compensation  classified  as equity shall be
recognized  over the requisite  service period,  with a corresponding  credit to
equity (generally,  paid-in capital). The requisite service period is the period
during  which an  employee is  required  to provide  service in exchange  for an
award,  which often is the vesting period. The total amount of compensation cost
recognized  at  the  end  of the  requisite  service  period  for  an  award  of
share-based  compensation  shall be based on the number of instruments for which
the  requisite  service  has been  rendered  (that is,  for which the  requisite
service  period has been  completed).  An entity shall base initial  accruals of
compensation cost on the estimated number of instruments for which the requisite
service is expected to be rendered. That estimate shall be revised if subsequent
information  indicates that the actual number of instruments is likely to differ
from previous estimates. The cumulative effect on current and prior periods of a
change in the estimated number of instruments for which the requisite service is
expected to be or has been rendered shall be recognized in compensation  cost in
the period of the change.  Previously recognized  compensation cost shall not be
reversed if an  employee  share  option (or share unit) for which the  requisite
service has been rendered expires unexercised (or unconverted).
Under the  requirement  of ASC Paragraph  718-10-35-8  the Company made a policy
decision  to  recognize  compensation  cost  for  an  award  with  only  service
conditions that has a graded vesting schedule on a straight-line  basis over the
requisite service period for the entire award.
Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or	Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or
	Services
	The  Company  accounts  for  equity  instruments  issued to  parties  other than
	employees for acquiring goods or services under the guidance of Sub-topic 505-50
	of the FASB Accounting Standards Codification ("Sub-topic 505-50").
	Pursuant to ASC paragraph 505-50-25-7,  if fully vested,  non-forfeitable equity
	instruments  are  issued  at the date the  grantor  and  grantee  enter  into an
	agreement  for goods or services  (no  specific  performance  is required by the
	grantee to retain those equity instruments), then, because of the elimination of
	any obligation on the part of the counterparty to earn the equity instruments, a
	measurement  date has  been  reached.  A  grantor  shall  recognize  the  equity
	instruments  when they are issued (in most cases,  when the agreement is entered
	into). Whether the corresponding cost is an immediate expense or a prepaid asset
	(or  whether  the  debit  should be  characterized  as  contra-equity  under the
	requirements  of  paragraph  505-50-45-1)  depends  on the  specific  facts  and
	circumstances.  Pursuant to ASC  paragraph  505-50-45-1,  a grantor may conclude
	that an asset (other than a note or a  receivable)  has been  received in return
	for fully vested, non-forfeitable equity instruments that are issued at the date
	the grantor and grantee  enter into an agreement  for goods or services  (and no
	specific  performance is required by the grantee in order to retain those equity
	instruments).  Such an asset  shall not be  displayed  as  contra-equity  by the
	grantor of the equity instruments.  The transferability (or lack thereof) of the
	equity instruments shall not affect the balance sheet display of the asset. This
	guidance is limited to transactions in which equity  instruments are transferred
	to other than employees in exchange for goods or services.
	Pursuant to Paragraphs  505-50-25-8 and  505-50-25-9,  an entity may grant fully
	vested,  non-forfeitable  equity instruments that are exercisable by the grantee
	only after a specified period of time if the terms of the agreement  provide for
	earlier exercisability if the grantee achieves specified performance conditions.
	Any measured cost of the  transaction  shall be recognized in the same period(s)
	and in the same  manner as if the entity had paid cash for the goods or services
	or used cash rebates as a sales discount  instead of paying with, or using,  the
	equity instruments.  A recognized asset, expense, or sales discount shall not be
	reversed  if a stock  option  that the  counterparty  has the right to  exercise
	expires unexercised.
	Pursuant to ASC Paragraphs  505-50-30-2  and  505-50-30-11  share-based  payment
	transactions  with  nonemployees  shall be  measured  at the  fair  value of the
	consideration  received  or the fair  value of the  equity  instruments  issued,
	whichever is more reliably  measurable.  The issuer shall measure the fair value
	of the equity  instruments in these transactions using the stock price and other
	measurement assumptions as of the earlier of the following dates, referred to as
	the measurement  date: (a) The date at which a commitment for performance by the
	counterparty   to  earn  the  equity   instruments  is  reached  (a  performance
	commitment);  or (b)  The  date  at  which  the  counterparty's  performance  is
	complete.  If the  Company's  common  shares are  traded in one of the  national
	exchanges the grant-date  share price of the Company's common stock will be used
	to measure the fair value of the common shares issued, however, if the Company's
	common  shares are  thinly  traded the use of share  prices  established  in the
	Company's most recent private placement memorandum ("PPM"), or weekly or monthly
	price  observations  would generally be more  appropriate  than the use of daily
	price observations as such shares could be artificially inflated due to a larger
	spread  between the bid and asked quotes and lack of  consistent  trading in the
	market.
	Pursuant to ASC  Paragraph  718-10-55-21  if an  observable  market price is not
	available  for a share  option or  similar  instrument  with the same or similar
	terms and conditions, an entity shall estimate the fair value of that instrument
	using a valuation  technique or model that meets the  requirements  in paragraph
	718-10-55-11 and takes into account, at a minimum, all of the following factors:
	a.   The exercise price of the option.
	b.   The  expected  term  of the  option,  taking  into  account  both  the
	contractual term of the option and the effects of employees'  expected
	exercise and post-vesting employment termination behavior: Pursuant to
	Paragraph   718-10-50-2(f)(2)(i)  of  the  FASB  Accounting  Standards
	Codification   the  expected   term  of  share   options  and  similar
instruments  represents  the period of time the  options  and  similar
instruments are expected to be outstanding  taking into  consideration
of the  contractual  term of the  instruments  and  holder's  expected
exercise  behavior  into the fair value (or  calculated  value) of the
instruments.  The Company uses  historical  data to estimate  holder's
expected  exercise  behavior.   If  the  Company  is  a  newly  formed
corporation or shares of the Company are thinly traded the contractual
term of the  share  options  and  similar  instruments  is used as the
expected term of share options and similar  instruments as the Company
does  not  have  sufficient  historical  exercise  data to  provide  a
reasonable basis upon which to estimate expected term.
c.   The current price of the underlying share.
d.   The expected  volatility of the price of the underlying  share for the
expected term of the option.  Pursuant to ASC Paragraph 718-10-55-25 a
newly  publicly  traded  entity might base  expectations  about future
volatility  on the average  volatilities  of similar  entities  for an
appropriate  period  following their going public.  A nonpublic entity
might base its  expected  volatility  on the average  volatilities  of
otherwise  similar  public  entities.   For  purposes  of  identifying
otherwise   similar   entities,   an  entity  would  likely   consider
characteristics  such as  industry,  stage of life  cycle,  size,  and
financial leverage. Because of the effects of diversification that are
present in an industry sector index, the volatility of an index should
not be  substituted  for the  average  of  volatilities  of  otherwise
similar  entities in a fair value  measurement.  Pursuant to paragraph
718-10-S99-1  if shares  of a company  are  thinly  traded  the use of
weekly  or  monthly  price   observations   would  generally  be  more
appropriate than the use of daily price observations as the volatility
calculation  using  daily   observations  for  such  shares  could  be
artificially inflated due to a larger spread between the bid and asked
quotes and lack of consistent  trading in the market. The Company uses
the average historical volatility of the comparable companies over the
expected  term of the share  options  or  similar  instruments  as its
expected volatility.
e.   The expected  dividends on the underlying  share for the expected term
of the option.  The expected  dividend yield is based on the Company's
current  dividend  yield as the best  estimate of  projected  dividend
yield for periods  within the expected  term of the share  options and
similar instruments.
f.   The  risk-free  interest  rate(s) for the expected term of the option.
Pursuant to ASC  718-10-55-28  a U.S.  entity issuing an option on its
own shares must use as the risk-free interest rates the implied yields
currently  available from the U.S.  Treasury  zero-coupon  yield curve
over the  contractual  term of the  option  if the  entity  is using a
lattice  model  incorporating  the option's  contractual  term. If the
entity is using a closed-form  model,  the risk-free  interest rate is
the implied yield  currently  available on U.S.  Treasury  zero-coupon
issues with a remaining  term equal to the  expected  term used as the
assumption in the model.
Pursuant  to ASC  paragraph  505-50-S99-1,  if the  Company  receives a right to
receive   future   services  in  exchange  for  unvested,   forfeitable   equity
instruments,  those equity  instruments  are treated as unissued for  accounting
purposes until the future  services are received (that is, the  instruments  are
not  considered  issued  until  they  vest).  Consequently,  there  would  be no
recognition at the measurement date and no entry should be recorded.
Income Tax Provision	Income Tax Provision
	The Company  accounts  for income  taxes  under  Section  740-10-30  of the FASB
	Accounting  Standards  Codification,  which requires recognition of deferred tax
	assets and liabilities  for the expected future tax  consequences of events that
	have been  included  in the  financial  statements  or tax  returns.  Under this
	method, deferred tax assets and liabilities are based on the differences between
	the financial  statement and tax bases of assets and  liabilities  using enacted
	tax rates in effect for the fiscal year in which the differences are expected to
	reverse.  Deferred tax assets are reduced by a valuation allowance to the extent
	management  concludes  it is more  likely  than not that the assets  will not be
	realized.  Deferred tax assets and  liabilities  are measured  using enacted tax
	rates  expected  to apply to taxable  income in the fiscal  years in which those
	temporary  differences  are expected to be  recovered or settled.  The effect on
	deferred tax assets and  liabilities  of a change in tax rates is  recognized in
	the  Statements of Income and  Comprehensive  Income in the period that includes
	the enactment date.
	The  Company  adopted  section  740-10-25  of  the  FASB  Accounting   Standards
	Codification  ("Section  740-10-25")  with regards to uncertainty  income taxes.
	Section 740-10-25 addresses the determination of whether tax benefits claimed or
	expected  to be claimed  on a tax return  should be  recorded  in the  financial
	statements.  Under Section 740-10-25,  the Company may recognize the tax benefit
	from an uncertain  tax position  only if it is more likely than not that the tax
	position will be sustained on  examination by the taxing  authorities,  based on
	the  technical  merits  of the  position.  The tax  benefits  recognized  in the
	financial  statements  from  such a  position  should be  measured  based on the
	largest benefit that has a greater than fifty percent (50%)  likelihood of being
	realized upon ultimate  settlement.  Section 740-10-25 also provides guidance on
	de-recognition,   classification,   interest  and  penalties  on  income  taxes,
	accounting in interim periods and requires increased disclosures.
	The estimated future tax effects of temporary  differences between the tax basis
	of assets and liabilities are reported in the accompanying  consolidated balance
	sheets,  as well as tax  credit  carry-backs  and  carry-forwards.  The  Company
	periodically  reviews the  recoverability of deferred tax assets recorded on its
	consolidated  balance  sheets and provides  valuation  allowances  as management
	deems necessary.
	Management makes judgments as to the  interpretation  of the tax laws that might
	be  challenged  upon an audit and cause  changes to  previous  estimates  of tax
	liability.   In  addition,   the  Company   operates   within   multiple  taxing
	jurisdictions  and is subject to audit in these  jurisdictions.  In management's
	opinion,  adequate  provisions for income taxes have been made for all years. If
	actual  taxable income by tax  jurisdiction  varies from  estimates,  additional
	allowances or reversals of reserves may be necessary.
Uncertain Tax Positions	Uncertain Tax Positions
	The Company did not take any uncertain tax positions and had no  adjustments  to
	unrecognized  income tax  liabilities or benefits  pursuant to the provisions of
	Section 740-10-25 for the reporting period ended October 31, 2014 or 2013.
Limitation on Utilization of NOLs due to Change in Control	Limitation on Utilization of NOLs due to Change in Control
	Pursuant to the  Internal  Revenue  Code Section 382  ("Section  382"),  certain
	ownership changes may subject the NOL's to annual limitations which could reduce
	or defer the NOL. Section 382 imposes limitations on a corporation's  ability to
	utilize NOLs if it  experiences  an  "ownership  change." In general  terms,  an
	ownership  change may result  from  transactions  increasing  the  ownership  of
	certain  stockholders  in the stock of a corporation  by more than 50 percentage
	points  over  a  three-year  period.  In  the  event  of  an  ownership  change,
	utilization of the NOLs would be subject to an annual  limitation  under Section
	382  determined  by  multiplying  the  value  of its  stock  at the  time of the
	ownership change by the applicable  long-term tax-exempt rate. Any unused annual
	limitation may be carried over to later years. The imposition of this limitation
	on its ability to use the NOLs to offset future  taxable  income could cause the
	Company to pay U.S.  federal income taxes earlier than if such  limitation  were
	not in  effect  and  could  cause  such  NOLs  to  expire  unused,  reducing  or
	eliminating the benefit of such NOLs.
Earnings per Share	Earnings per Share
	Earnings per share ("EPS") is the amount of earnings  attributable to each share
	of common stock. For  convenience,  the term is used to refer to either earnings
	or loss per share.  EPS is computed  pursuant to section  260-10-45  of the FASB
	Accounting  Standards  Codification.  Pursuant  to ASC  Paragraphs  260-10-45-10
	through 260-10-45-16 Basic EPS shall be computed by dividing income available to
	common  stockholders  (the numerator) by the  weighted-average  number of common
	shares  outstanding  (the  denominator)  during the period.  Income available to
	common  stockholders  shall be computed by deducting both the dividends declared
	in the  period on  preferred  stock  (whether  or not  paid)  and the  dividends
	accumulated for the period on cumulative preferred stock (whether or not earned)
	from income from  continuing  operations  (if that amount  appears in the income
	statement) and also from net income.  The  computation of diluted EPS is similar
	to the  computation  of basic EPS except that the  denominator  is  increased to
	include the number of additional  common shares that would have been outstanding
	if the dilutive  potential  common  shares had been issued  during the period to
	reflect the  potential  dilution  that could occur from common  shares  issuable
	through contingent shares issuance arrangement, stock options or warrants.
	Pursuant to ASC Paragraphs  260-10-45-45-21  through 260-10-45-45-23 Diluted EPS
	shall be based on the most  advantageous  conversion rate or exercise price from
	the standpoint of the security  holder.  The dilutive effect of outstanding call
	options and warrants  (and their  equivalents)  issued by the  reporting  entity
	shall be reflected in diluted EPS by  application  of the treasury  stock method
	unless the provisions of paragraphs  260-10-45-35  through 45-36 and 260-10-55-8
	through 55-11 require that another method be applied. Equivalents of options and
	warrants  include   non-vested  stock  granted  to  employees,   stock  purchase
	contracts,  and partially paid stock subscriptions (see paragraph 260-10-55-23).
	Anti-dilutive  contracts,  such as  purchased  put  options and  purchased  call
	options, shall be excluded from diluted EPS. Under the treasury stock method: a.
	Exercise of options and warrants shall be assumed at the beginning of the period
	(or at time of  issuance,  if later)  and common  shares  shall be assumed to be
	issued.  b. The proceeds from  exercise  shall be assumed to be used to purchase
	common  stock at the average  market price  during the period.  (See  paragraphs
	260-10-45-29  and  260-10-55-4  through  55-5.) c. The  incremental  shares (the
	difference  between the number of shares assumed issued and the number of shares
	assumed  purchased)  shall be  included  in the  denominator  of the diluted EPS
	computation.
	The total amount of  potentially  outstanding  dilutive  common  shares from the
	conversion of the  convertible  notes plus accrued  interest  converted would be
	3,962,308  and 0 for the  reporting  period  ended  October  31,  2014 and 2013,
	respectively.
Cash Flows Reporting	Cash Flows Reporting
	The Company adopted  paragraph  230-10-45-24  of the FASB  Accounting  Standards
	Codification  for cash flows  reporting,  classifies  cash receipts and payments
	according  to  whether  they  stem  from  operating,   investing,  or  financing
	activities and provides  definitions of each category,  and uses the indirect or
	reconciliation  method ("Indirect method") as defined by paragraph  230-10-45-25
	of the FASB  Accounting  Standards  Codification  to  report  net cash flow from
	operating  activities  by adjusting  net income to reconcile it to net cash flow
	from  operating  activities by removing the effects of (a) all deferrals of past
	operating  cash  receipts  and  payments  and all  accruals of  expected  future
	operating  cash receipts and payments and (b) all items that are included in net
	income that do not affect  operating  cash  receipts and  payments.  The Company
	reports the reporting currency  equivalent of foreign currency cash flows, using
	the  current  exchange  rate at the time of the cash  flows  and the  effect  of
	exchange  rate  changes  on cash held in foreign  currencies  is  reported  as a
	separate item in the reconciliation of beginning and ending balances of cash and
	cash  equivalents  and  separately  provides  information  about  investing  and
	financing  activities  not  resulting in cash receipts or payments in the period
	pursuant  to   paragraph   830-230-45-1   of  the  FASB   Accounting   Standards
	Codification.
Subsequent Events	Subsequent Events
	The Company  follows the guidance in Section  855-10-50  of the FASB  Accounting
	Standards Codification for the disclosure of subsequent events. The Company will
	evaluate  subsequent events through the date when the financial  statements were
	issued.  Pursuant to ASU 2010-09 of the FASB Accounting Standards  Codification,
	the Company as an SEC filer considers its financial  statements issued when they
	are widely distributed to users, such as through filing them on EDGAR.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements
	In April  2014,  the FASB  issued ASU No.  2014-08,  Presentation  of  Financial
	Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting
	Discontinued Operations and Disclosures of Disposals of Components of an Entity.
	The amendments in this Update change the requirements for reporting discontinued
	operations in Subtopic 205-20.
	Under the new guidance,  a discontinued  operation is defined as a disposal of a
	component or group of  components  that is disposed of or is  classified as held
	for sale and  "represents  a  strategic  shift  that has (or will  have) a major
	effect on an entity's  operations and financial  results." The ASU states that a
	strategic  shift could  include a disposal of (i) a major  geographical  area of
	operations,  (ii) a  major  line  of  business,  (iii)  a  major  equity  method
	investment,  or (iv) other  major  parts of an entity.  Although  "major" is not
	defined,  the  standard  provides  examples  of when a disposal  qualifies  as a
	discontinued operation.
	The ASU also requires additional disclosures about discontinued  operations that
	will provide more information about the assets, liabilities, income and expenses
	of  discontinued  operations.  In addition,  the ASU requires  disclosure of the
	pre-tax profit or loss attributable to a disposal of an individually significant
	component  of an  entity  that  does not  qualify  for  discontinued  operations
	presentation in the financial statements.
	The ASU is effective for public business  entities for annual periods  beginning
	on or after December 15, 2014, and interim periods within those years.
	In June 2014, the FASB issued ASU No. 2014-10, Development Stage Entities (Topic
	915):  Elimination of Certain  Financial  Reporting  Requirements,  Including an
	Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation.
	The  amendments  in this Update remove the  definition  of a  development  stage
	entity  from the  Master  Glossary  of the  Accounting  Standards  Codification,
	thereby removing the financial  reporting  distinction between development stage
	entities  and  other  reporting  entities  from  U.S.  GAAP.  In  addition,  the
	amendments  eliminate the  requirements  for  development  stage entities to (1)
	present  inception-to-date  information in the statements of income, cash flows,
	and  shareholder  equity,  (2)  label  the  financial  statements  as those of a
	development  stage entity,  (3) disclose a description of the development  stage
	activities in which the entity is engaged, and (4) disclose in the first year in
	which the entity is no longer a development  stage entity that in prior years it
	had been in the development stage.
	The  amendments  also  clarify  that  the  guidance  in  Topic  275,  Risks  and
	Uncertainties,  is  applicable  to  entities  that  have not  commenced  planned
	principal operations.
	Finally, the amendments remove paragraph  810-10-15-16.  Paragraph  810-10-15-16
	states that a development  stage entity does not meet the condition in paragraph
	810-10-15-14(a)  to  be a  variable  interest  entity  if  (1)  the  entity  can
	demonstrate that the equity invested in the legal entity is sufficient to permit
	it to  finance  the  activities  that  it is  currently  engaged  in and (2) the
	entity's  governing  documents and  contractual  arrangements  allow  additional
	equity investments.
	The  amendments  in  this  Update  also  eliminate  an  exception   provided  to
	development stage entities in Topic 810, Consolidation,  for determining whether
	an entity is a variable interest entity on the basis of the amount of investment
	equity that is at risk. The amendments to eliminate that exception simplify U.S.
	GAAP by reducing  avoidable  complexity in existing  accounting  literature  and
	improve the relevance of information  provided to financial  statement  users by
	requiring the  application of the same  consolidation  guidance by all reporting
	entities.  The  elimination  of  the  exception  may  change  the  consolidation
	analysis,  consolidation  decision, and disclosure  requirements for a reporting
	entity that has an interest in an entity in the development stage.
	The amendments related to the elimination of  inception-to-date  information and
	the other  remaining  disclosure  requirements  of Topic 915  should be  applied
	retrospectively  except  for the  clarification  to Topic  275,  which  shall be
	applied  prospectively.  For public  business  entities,  those  amendments  are
	effective for annual  reporting  periods  beginning after December 15, 2014, and
	interim periods therein.
	Early  application  of each  of the  amendments  is  permitted  for  any  annual
reporting period or interim period for which the entity's  financial  statements
have not yet been  issued  (public  business  entities)  or made  available  for
issuance  (other  entities).  Upon adoption,  entities will no longer present or
disclose any information required by Topic 915.
Management  does not believe that any  recently  issued,  but not yet  effective
accounting  pronouncements,  if  adopted,  would have a  material  effect on the
accompanying consolidated financial statements.

Companys_Consolidated_Subsidia

Company's Consolidated Subsidiary and/or Entity (Tables)	9 Months Ended
	Oct. 31, 2014
Company's Consolidated Subsidiary and/or Entity(TABLE):
Company's Consolidated Subsidiary and/or Entity(TABLE)	The Company's consolidated subsidiary and/or entity is as follows:
	Date of incorporation
	or formation
	Name of consolidated            State or other jurisdiction of     (date of acquisition,
	subsidiary or entity            incorporation or organization          if applicable)        Attributable interest
	--------------------            -----------------------------          --------------        ---------------------
	Nevada Tungsten Holdings Ltd.       The State of Nevada               October 30, 2012               100%
	(April 8, 2013)

Mineral_properties_consisted_o

Mineral properties consisted of the following claims (Tables)	9 Months Ended
	Oct. 31, 2014
Mineral properties consisted of the following claims:
Mineral properties consisted of the following claims	Mineral properties consisted of the following:
	October 31, 2014         January 31, 2014
	----------------         ----------------
	Cherry Creek Claim                       $  174,013               $  174,013
	Idaho Claim                                 750,000                  750,000
	Less impairment                            (924,013)                (750,000)
	----------               ----------
	Total                                    $       --               $  174,013
	====bsp;              ====pan>

Derivative_Instruments_Tables

Derivative Instruments (Tables)	9 Months Ended
	Oct. 31, 2014
Derivative Instruments
Black-Scholes Option Pricing Model	The Company estimated the fair value of the conversion feature of each note on the date of grant using the Black-Scholes Option Pricing Model with the following weighted-average assumptions:
		2-Jan-14	20-Aug-14	29-Aug-14	8-Sep-14	9-Sep-14	10-Sep-14
	Expected life (year)	0.67	1	1	1.01	1	1
	Expected volatility (%)	190.12	194.17	197.66	199.47	200.12	200.08
	Expected annual rate of quarterly dividends (%)	0	0	0	0	0	0
	Risk-free rate (%)	0.11	0.12	0.07	0.1	0.1	0.1
Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis-October 31, 2014	Financial assets and liabilities measured at fair value on a recurring basis are summarized below and disclosed on the balance sheet at October 31, 2014:
						Fair Value Measurement Using
			Carrying Value					Level 1			Level 2	Level 3			Total
	Derivative conversion features		$	315,049			$	-		$	-	$	315,049	$	315,049
Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis-January2014	Financial assets and liabilities measured at fair value on a recurring basis are summarized below and disclosed on the balance sheet at January 31, 2014:
						Fair Value Measurement Using
			Carrying Value					Level 1			Level 2	Level 3			Total
	Derivative conversion features		$	214,050			$	-		$	-	$	214,050	$	214,050
Assets and Liabilities Measured on Recurring basis Using Unobservable Inputs (LEVEL 3)	The table below provides a summary of the changes in fair value, including net transfers in and/or out, of all financial assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the nine months ended October 31, 2014:
		Fair Value Measurement Using Level 3 Inputs
				Derivative Liabilities				Total
	Balance, January 31, 2014		$	214,050			$	214,050
	Purchases, issuances and settlements			180,186				180,186
	Total (gains) or losses (realized/unrealized) included in consolidated statements of operations			(11,568	)			(11,568	)
	Transfers in and/or out of Level 3			(67,619	)			(67,619	)
	Balance, October 31, 2014		$	315,049			$	315,049

ORGANIZATION_AND_OPERATIONS_De

ORGANIZATION AND OPERATIONS (Details) (USD $)	Apr. 08, 2013	Nov. 06, 2012	Mar. 09, 2012
ORGANIZATION AND OPERATIONS CONSISTS OF:
Increase the number of shares of authorized common stock			300,000,000
Shares of blank check preferred stock			25,000,000
Change the par value of the common stock			$0.00
Shares of common stock issued and outstanding	66,000,000	45,600,000
Surrendered shares of common stock for cancellation	3,000,000
Issued common shares for the acquisition	3,000,000
Acquisition of issued and outstanding shares of Tungsten	100.00%

MINERAL_PROPERTIES_Details

MINERAL PROPERTIES (Details) (USD $)	Jun. 12, 2014	Feb. 11, 2014	Jan. 31, 2014	Apr. 19, 2013	Apr. 11, 2013	Jan. 31, 2013	Aug. 19, 2012
CHERRY CREEK CLAIM
Paying amounts on or before April 15, 2013						$150,000
Paying amounts on or before February 15, 2014						100,000
Paying amounts on or before February 15, 2015						50,000
Exploration expenditures on the property on or before first anniversary						250,000
Exploration expenditures on the property on or before second anniversary						250,000
Exploration expenditures on the property on or before third anniversary						1,000,000
First payment made					150,000
Company and Viscount signed an amendment to the Option Agreement keeping the Option in good standing if is paid to Viscount		100,000
Exploration expenditures to be made on or before June 15, 2014		250,000
Viscount was compensated for agreeing to this amendment with the issuance of restricted shares of common stock		250,000
Valued of common stock		18,025
Company and Viscount signed an amendment to the Cherry Creek property Option Agreement keeping the Option in good standing if an amount is paid to Viscount	100,000
Amount of exploration expenditures payment is made on or before sept. 15, 2014	250,000
Company and Viscount signed an Option Termination Option Agreement and received in total consideration for transferring the claims							5,000
Management has decided to impair the value of the claim to its net realizable value							5,000
Idaho Claim			750,000
Company entered into a purchase agreement with Monfort Ventures Ltd. upon issuance of shares of common stock				3,000,000
Shares of common stock valued				750,000
Commonstock per share value				$0.25
Unpatented pacer mining claims				750,000
Stock value exchange			$750,000

Mineral_properties_consisted_o1

Mineral properties consisted of the following (Details) (USD $)	Oct. 31, 2014	Jan. 31, 2014
Mineral properties consisted of the following:
Cherry Creek Claim	$174,013	$174,013
Idaho Claim	750,000	750,000
Less impairment	-924,013	-750,000
Total		$174,013

Convertible_note_purchase_agre

Convertible note purchase agreement (Details) (USD $)	Sep. 10, 2014	Sep. 09, 2014	Sep. 08, 2014	Aug. 29, 2014	Aug. 20, 2014	Jan. 03, 2014
Convertible note purchase agreement
Senior convertible note with an initial principal amount	$34,650	$30,000	$58,000		$127,500	$127,500
Purchase price of convertible note				9,250	51,500	85,000
Original issue discount rate on convertible note	4.76%	35.00%	8.62%	35.00%	35.00%	33.33%
Rate of conversion per share	$0.35		$0.30		$0.03	$0.03
Magna the senior convertible note of the principal amount					127,500
Note was convertible into shares of common stock, par value					$0.00
Magna senior convertible note with a principal amount				9,250	51,500
Convertible note interest rate				12.00%	12.00%
The outstanding shares of Common Stock				0.0999	0.0999
Default interest rate				22.00%	22.00%
Convertible Note in cash	33,000		53,000
Convertible Note in cash at a price	0.00%		0.00%	150.00%	150.00%
Attorneys' fees and expenses					$1,500
Note purchased agreement	8.00%		8.00%

BlackScholes_Option_Pricing_Mo

Black-Scholes Option Pricing Model weighted-average assumptions (Details)	Sep. 10, 2014	Sep. 09, 2014	Sep. 08, 2014	Aug. 29, 2014	Aug. 20, 2014	Jan. 03, 2014
Black-Scholes Option Pricing Model weighted-average assumptions
Expected life (year)	1	1	1.01	1	1	0.67
Expected volatility (%)	200.08	200.12	199.47	197.66	194.17	190.12
Expected annual rate of quarterlydividends (%)	0	0	0	0	0	0
Risk-free rate (%)	0.1	0.1	0.1	0.07	0.12	0.11

Fair_Value_of_Conversion_Featu

Fair Value of Conversion Features (Details) (USD $)	Oct. 31, 2014	Jan. 31, 2014
Carrying Value
Derivative conversion features Carrying Value	$315,049	$214,050
Fair Value Measurement Using Level1
Derivative conversion features Level1	0	0
Fair Value Measurement Using Level 2
Derivative conversion features Level 2	0	0
Fair Value Measurement Using Level 3
Derivative conversion features Level 3	315,049	214,050
Total
Derivative conversion features Total	$315,049	$214,050

Summary_of_the_changes_in_fair

Summary of the changes in fair value (Details) (USD $)	Derivative Liabilities	Total
Balance at at Jan. 31, 2014	$214,050	$214,050
Purchases, issuances and settlements	180,186	180,186
Total (gains) or losses (realized/unrealized) included in consolidated statements of operations	-11,568	-11,568
Transfers in and/or out of Level 3	-67,619	-67,619
Balance at at Oct. 31, 2014	$315,049	$315,049

Common_Stock_share_Details

Common Stock share (Details) (USD $)	Oct. 31, 2014	Oct. 27, 2014	Sep. 12, 2014	Aug. 27, 2014	Apr. 07, 2014	Feb. 18, 2014	28-May-13	24-May-13	Apr. 08, 2013	Mar. 09, 2012
SHARES AUTHORIZED:
Total number of shares of common stock authorized to issue	50,000,000
Total number of shares of common stock authorized to issue par value	$0.00
Number of shares of authorized common stock	300,000,000									300,000,000
shares of "blank check"										25,000,000
Pershare value of preferred stock										$0.00
Common stock shares per share										$0.00
Closed a private placement shares									2,000,000
Closed a private placement per share									$0.25
Private placemen aggregate total									$500,000
Shares Issued for Cash was receivedupon closing of the private placement									250,000
Remaining Shares Issued for Cash							250,000	250,000
Reverse merger and the private placement issued and outstanding common shares									71,000,000
Lock up agreements shares of the common stock									3,000,000
Released concurrent with the closing of the Transaction									1,000,000
Cancelled shares common stock									6,000,000
Purchase Agreement provides Investor to purchase common stock value						3,000,000
Common stock par value	$0.00					$0.00
Issued shares of restricted common stock					2,065,177	2,065,177
Issued shares of restricted common stock valued						150,000
Shares of restricted common stock representing the additional commitment shares					3,750,000	934,823
Shares of restricted common stock representing the additional commitment shares value					9,600,000	46,741
Total commitment shares					21,388,254
Amendment provides senior convertible note in the principal amount of Magna Equities II, LLC		127,500	127,500	127,500
Convertible note with a principal amount of Magna Equities II, LLC		4,450	10,000	15,000
Convertible note into shares of common stock Magna Equities II, LLC		3,803,419	3,752,345	1,775,148
Amendment provides senior convertible note in the principal amount LG Capital Funding, LLC		30,000
Convertible note with a principal amount LG Capital Funding, LLC		4,600
interest amount LG Capital Funding, LLC		$35.29
LG Capital Funding, LLC Convertible note into shares of common stock		3,961,786

Shares_Awarded_for_Directors_S

Shares Awarded for Directors' Services (Details) (USD $)	Apr. 30, 2013	Jan. 31, 2013
Shares Awarded for Directors' Services Details
Company entered into a Restricted Stock Award Agreement (the "Agreement") with David Bikerman,and granted shares for services	0	750,000
The Restricted Shares will vest over a three (3) year period at the rate of shares of ommon stock per quarter,	0	62,500
Restricted shares will vest in the first quarter	187,500	0
Restricted share per share value	$0.08	$0
The closing price of the granted shares	$56,250	$0
Closing price will be the amortized over the period	4,687.50	0
Company recognized equity based compensation under this Agreement amount	$9,375	$0

Equity_Instruments_Issued_to_P

Equity Instruments Issued to Parties Other Than Employees (Details) (USD $)	Oct. 31, 2014	Jan. 17, 2014
Company entered into an Agreement with Carmel Advisors LLC .
For a period of twelve (12) months, and be compensated for those services rendered by the issuance of restricted 144 shares of common stock	0	2,000,000
Shares were issued in satisfaction of the terms of the Agreement.	2,000,000	0
Shares were valued as per agreement per share	$0.09	$0
Close price on the date of grant shares	$180,000	$0
Included amount in general and adminstration , advertising and promotion expenses	$15,000	$0
restricted shares were issued whose total fair value equaled the amount paid.	296,808	0

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (USD $)	Dec. 15, 2014	Dec. 09, 2014	Dec. 05, 2014	Dec. 03, 2014	Nov. 26, 2014	Nov. 24, 2014	Nov. 20, 2014	Nov. 19, 2014	Nov. 14, 2014	Nov. 13, 2014	Nov. 10, 2014	Nov. 07, 2014	Nov. 05, 2014
SUBSEQUENT EVENTS TRANSACTIONS
Magna Equities II, LLC Amendment provides senior convertible note in the principal amount		$127,500		$127,500	$127,500			$127,500		$127,500		$127,500	$127,500
Magna Equities II, LLC Convertible note with a principal amount		7,475		7,140	11,000			9,860		8,150		8,900	4,000
Convertible note into shares of common stock Magna Equities II, LLC		11,500,000		9,986,014	12,087,913			11,668,640		9,644,970		8,557,693	3,619,910
LG Capital Funding, LLC Amendment provides senior convertible note in the principal amount	30,000		30,000			30,000	30,000	30,000	30,000		30,000		30,000
LG Capital Funding, LLCConvertible note with a principal amount	$3,000		$3,000			$3,900	$3,000	$3,000	$3,000		$2,000		$2,000
LG Capital Funding, LLC interest amount	55.23		48.66			53.85	38.79	38.14	34.85		21.48		19.29
Convertible note into shares of common stock LG Capital Funding, LLC	6,026,094		4,302,978			4,679,112	3,596,201	3,595,431	3,591,538		1,943,730		1,941,625