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Discontinued Operations in India (Tables)

9 Months Ended

Oct. 31, 2012

Discontinued Operations and Disposal Groups [Abstract]

Schedule Of Disposal Groups, Including Discontinued Operations, Balance Sheet [Table Text Block]

The assets and liabilities of the discontinued operations are presented separately under the captions “Assets of discontinued operations in India” and “Liabilities of discontinued operations in India,” respectively, in the accompanying Balance Sheets at October 31, 2012 and January 31, 2012, and consist of the following:

	October 31, 2012		January 31, 2012
Cash	$	219,949	$	230,502
Accounts receivable		16,494		6,772
Inventory		220,603		200,000
Other current asset		11,246		27,262
Property and equipment		1,521,771		1,534,034
Total assets of discontinued operations		1,990,063		1,998,570
Liabilities of discontinued operations:
Accounts payable		14,668		5,715
Other liabilities		4,983		59,065
Total liabilities of discontinued operations		19,651		64,780

Net assets of discontinued operations	$	1,970,412	$	1,933,790

Schedule Of Disposal Groups, Including Discontinued Operations, Income Statement [Table Text Block]

The following table illustrates the reporting of the discontinued operations reclassified on the face of the Statements of Operations for the nine months ended October 31, 2012 and 2011:

	Three Months Ended October 31,					Nine Months Ended October 31,
	2012		2011			2012		2011
Net sales		—	$	225,307			—	$	742,055
Cost of goods sold		—		372,691			—		1,056,757
Gross profit		—		(147,384	)		—		(314,702	)
Operating expense		—		100,312			—		249,630
Operating profit (loss)		—		(247,696	)		—		(564,332	)
Shutdown expense accrual		—		880,694			—		880,694
Loss from discontinued operations before income taxes		—		(1,128,390	)		—		(1,445,026	)
Benefit from income taxes from discontinued operations		—		406,120			—		520,210
Net loss from discontinued operations		—		(722,270	)		—		(924,816)