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EXCEL - IDEA: XBRL DOCUMENT - Energizer Tennis Inc.Financial_Report.xls
10-Q - ENERGIZER 10-Q 01/31/13 - Energizer Tennis Inc.energizer10q_013113apg.htm
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EX-31.1 - EXHIBIT 31.1 - Energizer Tennis Inc.ex31_1apg.htm
EX-32.1 - EXHIBIT 32.1 - Energizer Tennis Inc.ex32_1apg.htm
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EX-31.2 - EXHIBIT 31.2 - Energizer Tennis Inc.ex31_2apg.htm
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NOTE 7 - INCOME TAXES
9 Months Ended
Jan. 31, 2013
Income Tax Disclosure [Abstract]  
NOTE 7 - INCOME TAXES

NOTE 7 - INCOME TAXES

 

The Company has not recognized an income tax benefit for its operating losses generated based on uncertainties concerning its ability to generate taxable income in future periods. The tax benefit for the periods presented is offset by a valuation allowance established against deferred tax assets arising from the net operating losses and other temporary differences, the realization of which could not be considered more likely than not. In future periods, tax benefits and related deferred tax assets will be recognized when management considers realization of such amounts to be more likely than not. As of January 31, 2013, the Company incurred a loss of $35,353, resulting in a net operating loss for income tax purposes. The loss results in deferred tax assets of approximately $12,374 at the effective statutory rate of 35%. The deferred tax asset has been off-set by an equal valuation allowance.