International Barrier Technology (IBTGF) 10-Q 14 Feb 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Dec. 31, 2013	Feb. 14, 2014
Document and Entity Information	'	'
Entity Registrant Name	'International Barrier Technology Inc	'
Document Type	'10-Q	'
Document Period End Date	31-Dec-13	'
Amendment Flag	'false	'
Entity Central Index Key	'0000890543	'
Current Fiscal Year End Date	'--06-30	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Well-known Seasoned Issuer	'No	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'
Entity Common Stock, Shares Outstanding	'	44,554,926

INTERNATIONAL_BARRIER_TECHNOLO

INTERNATIONAL BARRIER TECHNOLOGY, INC. INTERIM CONDENSED CONSOLIDATED BALANCE SHEETS December 31, 2013 and June 30, 2013 (Interim period unaudited) (USD $)	Dec. 31, 2013		Jun. 30, 2013
Current assets	'		'
Cash and cash equivalents	$127,721		$179,578
Accounts receivable	188,799		182,041
Inventory	473,673	[1]	410,900	[1]
Prepaid expenses and deposits	33,330		89,128
Total Current Assets	823,523		861,647
Non current assets	'		'
Property, plant and equipment	2,990,655		3,060,268
Total Assets	3,814,178		3,921,915
Current liabilities	'		'
Accounts payable and accrued liabilities	633,976		849,537
Deferred Revenue	50,000		'
Current portion of long term debt	61,676	[2]	59,752	[2]
Obligation under capital leases	66,468		64,575
Total Current Liabilities	812,120		973,864
Non current liabilities	'		'
Long-term debt	280,811	[2]	312,174	[2]
Convertible debentures	240,000	[3]	240,000	[3]
Obligation under capital leases	104,640		141,640
Total Liabilities	1,437,571		1,667,678
STOCKHOLDERS' EQUITY	'		'
Authorized: 100,000,000 common shares without par value. Issued: 44,454,926 common shares (June 30, 2013: 44,454,926)	15,463,675	[4]	15,463,675	[4]
Additional paid-in capital	1,644,914		1,579,555
Accumulated deficit	-14,731,982		-14,788,993
Total Stockholders' Equity	2,376,607		2,254,237
Total Liabilities and Stockholders' Equity	$3,814,178		$3,921,915
[1]	Note 3
[2]	Note 4
[3]	Note 5
[4]	Note 6

Statement_of_Financial_Positio

Statement of Financial Position - Parenthetical (USD $)	Dec. 31, 2013	Jun. 30, 2013
Statement of financial position	'	'
Common Stock, Par Value	$0	$0
Common Stock, Shares Authorized	100,000,000	100,000,000
Common Stock, Shares Issued	44,454,926	44,454,926
Common Stock, Shares Outstanding	44,454,926	44,454,926

INTERNATIONAL_BARRIER_TECHNOLO1

INTERNATIONAL BARRIER TECHNOLOGY, INC. INTERIM CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME for the three and six months ended December 31, 2013 and 2012 (Unaudited) (USD $)	3 Months Ended				6 Months Ended
	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2013		Dec. 31, 2012
Income statement	'		'		'		'
Sales	$1,393,637	[1]	$977,564	[1]	$3,675,790	[1]	$1,874,097	[1]
Cost of Sales	1,228,941		909,339		3,089,483		1,742,138
Gross Profit	164,696		68,225		586,307		131,959
Expenses	'		'		'		'
Accounting and audit fees	14,566		14,572		61,732		67,004
Filing Fees	13,630		12,528		19,021		18,070
Insurance	15,375		14,303		33,791		32,767
Bank charges and interest	'		408		17		444
Legal fees	6,510		14,938		35,497		20,017
Office and miscellaneous	17,344		17,661		40,016		33,256
Sales, marketing, and investor relations	4,413		16,019		11,678		22,573
Telephone	3,050		2,659		5,966		5,085
Transfer agent fees	3,519		'		4,556		2,009
Wages and management fees	115,129		100,471		283,181		199,342
Total Administrative Expenses	193,536		193,559		495,455		400,567
Operating Income (loss)	-28,840		-125,334		90,852		-268,608
Other income	'		'		'		'
Foreign exchange gain (loss) and other income	174		4,835		-2,054		7,070
Interest on long-term obligations	-15,943		-14,362		-31,787		-34,089
Total Other Income	-15,769		-9,527		-33,841		-27,019
Net income (loss) for the period	($44,609)		($134,861)		$57,011		($295,627)
Basic and diluted income (loss) per share	$0		$0		$0		($0.01)
Weighted average number of shares outstanding basic	44,454,926		44,454,926		44,454,926		44,454,926
Weighted average number of shares outstanding diluted	44,454,926		44,454,926		45,804,219		44,454,926
[1]	Note 7

INTERNATIONAL_BARRIER_TECHNOLO2

INTERNATIONAL BARRIER TECHNOLOGY, INC. INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY for the period ended December 31, 2013 (Unaudited) (USD $)	Shares Issued	Amount	Additional Paid-in Capital	Accumulated Deficit	Total
		USD ($)	USD ($)	USD ($)	USD ($)
Beginning balance at Jun. 30, 2012	'	$15,463,675	$1,579,555	($14,730,354)	$2,312,876
Shares outstanding at Jun. 30, 2012	44,454,926	'	'	'	'
Net income (loss)	'	'	'	-58,639	-58,639
Ending balance at Jun. 30, 2013	'	15,463,675	1,579,555	-14,788,993	2,254,237
Shares outstanding at Jun. 30, 2013	44,454,926	'	'	'	'
Stock based compensation	'	'	65,359	'	65,359
Net income (loss)	'	'	'	57,011	57,011
Ending balance at Dec. 31, 2013	'	$15,463,675	$1,644,914	($14,731,982)	$2,376,607
Shares outstanding at Dec. 31, 2013	44,454,926	'	'	'	'

INTERNATIONAL_BARRIER_TECHNOLO3

INTERNATIONAL BARRIER TECHNOLOGY, INC. INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS for the six months ended December 31, 2013 and 2012 (Unaudited) (USD $)	6 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Operating Activities	'	'
Net income (loss) for the year	$57,011	($295,627)
Items not involving cash:	'	'
Depreciation - plant and equipment	157,633	153,187
Stock-based compensation - consulting	2,220	'
Stock-based compensation - wages	63,139	'
Changes in non-cash working capital balances related to operations:	'	'
Accounts receivable	-6,758	6,959
Inventory	-62,773	-23,239
Prepaid expenses and deposits	55,798	8,019
Accounts payable and accrued liabilities	-215,561	-17,053
Deferred Revenue	50,000	86,899
Net cash provided by (used in) operating activities	100,709	-80,855
Cash Flows provided by Financing Activities	'	'
Issuance of Convertible Debentures	'	40,000
Advances on bank loan facility	'	5,000
Repayment on long term debt	-29,439	-27,423
Decrease in obligations under capital lease	-35,107	-30,264
Net cash provided by (used in) financing activities	-64,546	-12,687
Cash Flows used in Investing Activities	'	'
Acquisition of equipment	-88,020	-259
Net cash used in investing activities	-88,020	-259
Decrease in cash and cash equivalents during the period	-51,857	-93,801
Cash and cash equivalents, beginning of the period	179,578	101,523
Cash and cash equivalents, end of the period	127,721	7,722
Supplemental Cash Flow Information	'	'
Cash paid for interest	31,787	35,064
Cash paid for income taxes	$1,300	$1,300

Note_1_Basis_of_Presentation

Note 1 Basis of Presentation	6 Months Ended
	Dec. 31, 2013
Notes	'
Note 1 Basis of Presentation	'
	Note 1  Basis of Presentation
	The accompanying unaudited condensed financial statements of International Barrier Technology Inc. (the “Company”) have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 8 of the Securities and Exchange Commission (“SEC”) Regulation S-X. Accordingly, they should be read in conjunction with the audited consolidated financial statements and notes thereto for the fiscal year ended June 30, 2013 included in the Annual Report on Form 10-K filed with the SEC on September 30, 2013. The unaudited condensed consolidated financial statements contain all normal recurring accruals and adjustments that, in the opinion of management, are necessary to present fairly the consolidated financial position of the Company at December 31, 2013, and the consolidated results of operations for the three and six months ended December 31, 2013 and the consolidated cash flows for the six months ended December 31, 2013. All intercompany accounts and transactions have been eliminated. It should be understood that accounting measurements at interim dates inherently involve greater reliance on estimates than at year end. The results of operations for the three and six months ended December 31, 2013 are not necessarily indicative of the results to be expected for the full year or any future interim periods.
	Earnings per Share
	Basic and diluted earnings per share (“EPS”) is computed using the weighted-average number of common shares outstanding during the period. Basic EPS is calculated by dividing the net income or loss by the weighted-average number of common shares outstanding for the period, without consideration for common stock equivalents. Diluted EPS is computed by dividing the net income or loss by the weighted-average number of common shares, plus the dilutive effect of common stock equivalents outstanding for the period.
	The treasury stock method is used in calculating diluted EPS for potentially dilutive stock options, which assumes that any proceeds received from the exercise of in-the-money stock options would be used to purchase common shares at the average market price for the period.
	EPS for convertible debt is calculated under the “if-converted” method.  Under the if converted method, EPS is calculated as the more dilutive of EPS (i) including all interest (both cash interest and non-cash discount amortization) and excluding all shares underlying the convertible debt or; (ii) excluding all interest (both cash interest and non-cash discount amortization) and including all shares underlying the convertible debt. For the three and six months ended December 31, 2013, diluted EPS was calculated by including interest expense related to the convertible debt and excluding the shares underlying the convertible debt.
	Potentially dilutive securities have been excluded from the calculation of diluted net loss per common share for the three months ended December 31, 2013 and for the three and six months ended December 31, 2012 because the inclusion of such securities would be anti-dilutive. As of December 31, 2013, an aggregate of 9,230,000 potentially dilutive common shares, respectively, related to the outstanding stock options and convertible debentures were excluded from the diluted loss per share for the three months then ended.

Note_2_Fair_Value_Measurements

Note 2 Fair Value Measurements	6 Months Ended
	Dec. 31, 2013
Notes	'
Note 2 Fair Value Measurements	'
	Note 2        Fair Value Measurements
	The book value of cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities approximate their fair values due to the short term maturity of those instruments.  Based on borrowing rates currently available to the Company under similar terms, the book value of long term debt and capital lease obligations approximate their fair values. The fair value hierarchy under GAAP is based on three levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to measure fair value which are the following:
	Level 1 - quoted prices (unadjusted) in active markets for identical assets or liabilities;
	Level 2 - observable inputs other than Level I, quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, and model-derived prices whose inputs are observable or whose significant value drivers are observable; and
	Level 3 - assets and liabilities whose significant value drivers are unobservable by little or no market activity and that are significant to the fair value of the assets or liabilities.
	Certain of the Company’s cash equivalents, consisting of short-term term deposits, are based on Level 2 inputs in the ASC 820 fair value hierarchy.
	The Company’s long-term debt is based on Level 2 inputs in the ASC 820 fair value hierarchy.  Based on the borrowing rates currently available to the Company for bank loans with similar terms and average maturities, the fair value of the long-term debt is $342,487 (June 30, 2013:  $371,926).
	The Company’s convertible debentures are based on Level 2 inputs in the ASC 820 fair value hierarchy.  The Company calculated the fair value of these instruments by discounting future cash flows using rates representative of current borrowing rates.  At December 31, 2013, the convertible debentures had a fair value of $691,291 (June 30, 2013:  $431,022).
	The Company’s capital lease obligations are based on Level 2 inputs in the ASC 820 fair value hierarchy.  The fair value of the capital lease obligations is $171,108 (June 30, 2013:  $206,215).

Note_3_Inventory

Note 3 Inventory	6 Months Ended
	Dec. 31, 2013
Notes	'
Note 3 Inventory	'
	Note 3        Inventory
		December 31, 2013	June 30, 2013
	Raw materials	$          291,777	$      320,338
	Finished goods	181,896	90,562
		$          473,673	$      410,900

Note_4_Longterm_Debt

Note 4 Long-term Debt	6 Months Ended
	Dec. 31, 2013
Notes	'
Note 4 Long-term Debt	'
	Note 4        Long-term Debt
		December 31, 2013	June 30, 2013
	Term bank loan facility in the amount of $450,000 bearing interest at 6.25% and collateralized by a security interest in inventory, accounts receivable, equipment and all intangibles of the Company as well as an assignment of the building lease. The facility is being amortized over 4 years with fixed monthly blended payments of principal and interest totaling $6,800 with a balloon payment due on January 1, 2016	342,487	371,926
		342,487	371,926
	Less: current portion	-61,676	-59,752
		$                 280,811	$           312,174
	The Company has a $100,000 revolving credit facility bearing interest at 6.25% per annum. As at December 31, 2013 and June 30, 2013, there were no borrowings on this facility.  The facility matures on March 1, 2014.

Note_5_Convertible_Debt

Note 5 Convertible Debt	6 Months Ended
	Dec. 31, 2013
Notes	'
Note 5 Convertible Debt	'
	Note 5        Convertible Debt
	During the year ended June 30, 2012, the Company approved the issuance of two convertible debentures to a director and a company controlled by a director in the amount of $300,000.  The debentures are being issued in tranches from $10,000-$50,000 and as at December 31, 2013 the Company had received $240,000 (June 30, 2012: $240,000) in respect of these debentures.  The debentures bear interest at 12% per annum, payable quarterly, and are collateralized by a third charge over the Company’s plant and equipment as well as a charge against the Company’s patents.  At any time, the notes are convertible into units of the Company at a price of $0.10 per unit.  Each unit will consist of one common share and one common share purchase warrant entitling the holder the right to purchase one additional share for $0.10 for a period of two years from the conversion date.  During the period ended December 31, 2013, the Company incurred interest charges of $14,400 (six months ended December 31, 2012:  $12,765) on these convertible debentures.

Note_6_Common_Stock

Note 6 Common Stock	6 Months Ended
	Dec. 31, 2013
Notes	'
Note 6 Common Stock	'
	Note 6        Common Stock
	Escrow:
	At December 31, 2013, there are 48,922 (2012 – 48,922) common shares held in escrow by the Company’s transfer agent, the release which is subject to the approval of the regulatory authorities. As at December 31, 2013, all of these shares held in escrow are issuable but the Company has yet to request their release.
	Commitments:
	Stock-based Compensation Plan
	At December 31, 2013, the Company has outstanding options that were granted to directors, officers, and consultants to purchase 4,430,000 common shares of the Company.
	A summary of the status of the Company’s share purchase option plan for the six months ended December 31, 2013 is presented below:
					Weighted
					Average
			Number of		Exercise
			Shares		Price
	Outstanding, June 30, 2013		3,252,500		$         0.100
	Granted		1,177,500		$         0.097
	Outstanding December 31, 2013		4,430,000		$         0.099
	Exercisable December 31, 2013		4,430,000		$         0.099
	Exercisable, June 30, 2013		3,252,500		$         0.100
	The following summarizes information about the stock options outstanding at December 31, 2013:
	Number	Exercise				Remaining
		Price		Expiry Date		Contractual Life
	3,252,500	$0.10		15-May-15		1.37 years
	1,177,500	$0.10		2-Aug-16		2.59 years
	4,430,000
	During the six month period ended December 31, 2013, the Company granted 1,177,500 fully vested share purchase options having a fair value of $65,359.  The fair value of options was calculated using the Black-Scholes option pricing model using the following weighted average assumptions:  stock price - $0.058; exercise price - $0.097; expected life – 3.0 yrs; volatility – 246.16%; risk free discount rate – 0.59%; dividend rate – 0.00%.
	Stock-based compensation amounts for the six month period ended December 31, 2013 are classified in the Company’s Statement of Operations as follows:
		2013		2012
	Wages and management fees	$      63,139		$                0
	Consulting	2,220		0
	Total stock-based compensation	$      65,359		$                0
	Subsequent to December 31, 2013, 100,000 options were exercised at $0.097.

Note_7_Segmented_Information_a

Note 7 Segmented Information and Sales Concentration	6 Months Ended
	Dec. 31, 2013
Notes	'
Note 7 Segmented Information and Sales Concentration	'
	Note 7        Segmented Information and Sales Concentration
	The Company operates in one industry segment being the manufacturing and marketing of fire resistant building materials. Substantially all of the Company’s revenues and long-term assets are located in the United States.
	During the three and six months ended December 31, 2013, two customers accounted for 100% of total sales revenue:
		Three months ended December 31,		Six months ended December 31,
		2013	2012	2013	2012
	Customer #1	72%	74%	74%	69%
	Customer #2	28%	26%	26%	31%
	The amounts receivable from each of these customers at December 31, 2013 were $99,447 and $84,289, respectively (2012:  $94,983 and $11,385 respectively).
	The loss of either of these customers or the curtailment of purchases by such customers could have material adverse effects on the Company’s financial condition and results of operations.

Note_1_Basis_of_Presentation_E

Note 1 Basis of Presentation: Earnings Per Share (Policies)	6 Months Ended
	Dec. 31, 2013
Policies	'
Earnings Per Share	'
	Earnings per Share
	Basic and diluted earnings per share (“EPS”) is computed using the weighted-average number of common shares outstanding during the period. Basic EPS is calculated by dividing the net income or loss by the weighted-average number of common shares outstanding for the period, without consideration for common stock equivalents. Diluted EPS is computed by dividing the net income or loss by the weighted-average number of common shares, plus the dilutive effect of common stock equivalents outstanding for the period.
	The treasury stock method is used in calculating diluted EPS for potentially dilutive stock options, which assumes that any proceeds received from the exercise of in-the-money stock options would be used to purchase common shares at the average market price for the period.
	EPS for convertible debt is calculated under the “if-converted” method.  Under the if converted method, EPS is calculated as the more dilutive of EPS (i) including all interest (both cash interest and non-cash discount amortization) and excluding all shares underlying the convertible debt or; (ii) excluding all interest (both cash interest and non-cash discount amortization) and including all shares underlying the convertible debt. For the three and six months ended December 31, 2013, diluted EPS was calculated by including interest expense related to the convertible debt and excluding the shares underlying the convertible debt.
	Potentially dilutive securities have been excluded from the calculation of diluted net loss per common share for the three months ended December 31, 2013 and for the three and six months ended December 31, 2012 because the inclusion of such securities would be anti-dilutive. As of December 31, 2013, an aggregate of 9,230,000 potentially dilutive common shares, respectively, related to the outstanding stock options and convertible debentures were excluded from the diluted loss per share for the three months then ended.

Note_3_Inventory_Schedule_of_I

Note 3 Inventory: Schedule of Inventory, Current (Tables)	6 Months Ended
	Dec. 31, 2013
Tables/Schedules	'
Schedule of Inventory, Current	'
		December 31, 2013	June 30, 2013
	Raw materials	$          291,777	$      320,338
	Finished goods	181,896	90,562
		$          473,673	$      410,900

Note_4_Longterm_Debt_Schedule_

Note 4 Long-term Debt: Schedule of Debt (Tables)	6 Months Ended
	Dec. 31, 2013
Tables/Schedules	'
Schedule of Debt	'
		December 31, 2013	June 30, 2013
	Term bank loan facility in the amount of $450,000 bearing interest at 6.25% and collateralized by a security interest in inventory, accounts receivable, equipment and all intangibles of the Company as well as an assignment of the building lease. The facility is being amortized over 4 years with fixed monthly blended payments of principal and interest totaling $6,800 with a balloon payment due on January 1, 2016	342,487	371,926
		342,487	371,926
	Less: current portion	-61,676	-59,752
		$                 280,811	$           312,174

Note_6_Common_Stock_Schedule_o

Note 6 Common Stock: Schedule of Share-based Compensation, Activity (Tables)	6 Months Ended
	Dec. 31, 2013
Tables/Schedules	'
Schedule of Share-based Compensation, Activity	'
			Weighted
			Average
		Number of	Exercise
		Shares	Price
	Outstanding, June 30, 2013	3,252,500	$         0.100
	Granted	1,177,500	$         0.097
	Outstanding December 31, 2013	4,430,000	$         0.099
	Exercisable December 31, 2013	4,430,000	$         0.099
	Exercisable, June 30, 2013	3,252,500	$         0.100

Note_6_Common_Stock_Schedule_o1

Note 6 Common Stock: Schedule of Stockholders' Equity Note, Warrants or Rights (Tables)	6 Months Ended
	Dec. 31, 2013
Tables/Schedules	'
Schedule of Stockholders' Equity Note, Warrants or Rights	'
	Number	Exercise		Remaining
		Price	Expiry Date	Contractual Life
	3,252,500	$0.10	15-May-15	1.37 years
	1,177,500	$0.10	2-Aug-16	2.59 years
	4,430,000

Note_6_Common_Stock_Schedule_o2

Note 6 Common Stock: Schedule of Share-based Compensation, Stock Options, Activity (Tables)	6 Months Ended
	Dec. 31, 2013
Tables/Schedules	'
Schedule of Share-based Compensation, Stock Options, Activity	'
		2013	2012
	Wages and management fees	$      63,139	$                0
	Consulting	2,220	0
	Total stock-based compensation	$      65,359	$                0

Note_7_Segmented_Information_a1

Note 7 Segmented Information and Sales Concentration: Schedule of Revenue by Major Customers by Reporting Segments (Tables)	6 Months Ended
	Dec. 31, 2013
Tables/Schedules	'
Schedule of Revenue by Major Customers by Reporting Segments	'
		Three months ended December 31,		Six months ended December 31,
		2013	2012	2013	2012
	Customer #1	72%	74%	74%	69%
	Customer #2	28%	26%	26%	31%

Note_2_Fair_Value_Measurements1

Note 2 Fair Value Measurements (Details) (USD $)	Dec. 31, 2013	Jun. 30, 2013
Details	'	'
Long-term Debt, Fair Value	$342,487	$371,926
Convertible Debt, Fair Value Disclosures	691,291	431,022
Capital Leased Assets, Noncurrent, Fair Value Disclosure	$171,108	$206,215

Note_3_Inventory_Schedule_of_I1

Note 3 Inventory: Schedule of Inventory, Current (Details) (USD $)	Dec. 31, 2013		Jun. 30, 2013
Details	'		'
Inventory, Raw Materials, Gross	$291,777		$320,338
Inventory, Finished Goods, Gross	181,896		90,562
Inventory	$473,673	[1]	$410,900	[1]
[1]	Note 3

Note_4_Longterm_Debt_Schedule_1

Note 4 Long-term Debt: Schedule of Debt (Details) (USD $)	Dec. 31, 2013		Jun. 30, 2013
Details	'		'
Long-term Debt, Excluding Current Maturities, Total	$342,487		$371,926
Current portion of long term debt	-61,676	[1]	-59,752	[1]
Long-term Debt, Total	$280,811	[1]	$312,174	[1]
[1]	Note 4

Note_6_Common_Stock_Details

Note 6 Common Stock (Details)	6 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Details	'	'
Shares held in escrow	48,922	48,922
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	'3 years	'
Fair Value Assumptions, Expected Volatility Rate	246.16%	'
Fair Value Assumptions, Risk Free Interest Rate	0.59%	'
Fair Value Assumptions, Expected Dividend Rate	0.00%	'

Note_6_Common_Stock_Schedule_o3

Note 6 Common Stock: Schedule of Share-based Compensation, Activity (Details) (USD $)	6 Months Ended
	Dec. 31, 2013	Jun. 30, 2013
Details	'	'
Outstanding	4,430,000	3,252,500
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$0.10	$0.10
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures	1,177,500	'
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$0.10	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Number of Exercisable Options	4,430,000	3,252,500
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$0.10	$0.10

Note_6_Common_Stock_Schedule_o4

Note 6 Common Stock: Schedule of Stockholders' Equity Note, Warrants or Rights (Details) (USD $)	6 Months Ended
	Dec. 31, 2013	Jun. 30, 2013
Details	'	'
Outstanding	4,430,000	3,252,500
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$0.10	$0.10
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Period Increase (Decrease)	1,177,500	'
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$0.10	'

Note_6_Common_Stock_Schedule_o5

Note 6 Common Stock: Schedule of Share-based Compensation, Stock Options, Activity (Details) (USD $)	6 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Details	'	'
Wages and management fees	$63,139	$0
Consulting	2,220	0
Stock based compensation	$65,359	$0

Note_7_Segmented_Information_a2

Note 7 Segmented Information and Sales Concentration: Schedule of Revenue by Major Customers by Reporting Segments (Details)	3 Months Ended		6 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Details	'	'	'	'
Customer 1	72.00%	74.00%	74.00%	69.00%
Customer 2	28.00%	26.00%	26.00%	31.00%

Note_7_Segmented_Information_a3

Note 7 Segmented Information and Sales Concentration (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Details	'	'
Customer 1, amount receivable	$99,447	$94,983
Customer 2, Amount receivable	$84,289	$11,385