v2.4.0.8

CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS (USD $)	3 Months Ended
CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS (USD $)	May 31, 2014	May 31, 2013
Income Statement
Revenues	$ 58,791	$ 0
General & Administrative
Consulting fees	45,000	0
Payroll expenses	135,689	0
General & administrative expenses	36,554	199,017
Total Operating Expenses	217,243	199,017
Other income (expense)
Interest income	0	0
Amortization of debt discount	(44,655)	(161,878)
Interest and financial fees	(151,723)	(87,250)
Change in derivitive liabilities	5,235,203	(1,590,371)
Total Other Income (Expenses)	5,038,825	(1,839,499)
Net Income (Loss), continuing operations	4,880,373	(2,038,516)
Minority interest adjustment	52,420	0
Net income (loss)	4,932,793	(2,038,516)
Preferred Share Dividends	0	2,774
Net Income (Loss) Attributable to Focus Gold Common Stockholders	$ 4,932,793	$ (2,041,290)
Basic Net Loss Per Share	$ 0.006	$ (0.112)
Weighted average number of shares outstanding during the period - basic	841,915,327	18,179,766

Change in additional paid in capital as a result of a reallocation of a subsidiary's stockholders' equity to noncontrolling interest due to the subsidiary issuing stock. This reallocation is from a capital transaction.

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Amount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense.

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The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.

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Amount of income (loss) from continuing operations attributable to the parent. Also defined as revenue less expenses and taxes from ongoing operations before extraordinary items but after deduction of those portions of income or loss from continuing operations that are allocable to noncontrolling interests.

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Amount of the cost of borrowed funds accounted for as interest expense for debt.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Net income after adjustments for dividends on preferred stock (declared in the period) and/or cumulative preferred stock (accumulated for the period).

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The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).

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Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.

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This element represents a sum total of expenses not separately reflected on the income statement for the period.

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Expenditures for salaries other than officers. Does not include allocated share-based compensation, pension and post-retirement benefit expense or other labor-related non-salary expense. For commercial and industrial companies, excludes any direct and overhead labor that is included in cost of goods sold.

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Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).

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