<Page> EXHIBIT 5.1 STATEMENT DETAILING COMPUTATION OF PER SHARE EARNINGS For the year ended July 31, 2007 per audited Financial Statements: - net income (loss) ($2,526,524) Weighted Average Number of Shares Outstanding Calculated as follows: 13,094,288 ========== WEIGHTED AVERAGE NUMBER OF SHARES WEIGHT NUMBER OF SHARES 12,818,189 0.814 10,430,143 14,318,189 0.186 2,664,145 ---------- 13,094,288 Income (Loss) Per Share ($0.19) For the year ended July 31, 2006 per audited Financial Statements: - net income (loss) $(3,926,921) Weighted Average Number of Shares Outstanding Calculated as follows: 12,818,189 ========== WEIGHTED AVERAGE NUMBER OF SHARES WEIGHT NUMBER OF SHARES 12,818,189 1.00 12,818,189 ---------- 12,818,189 Income (Loss) Per Share $($0.31)