Inventories are primarily related to coal located at KMC, Wei She, and Tai Fung. Inventories consist of the followings of April 30:
| Description | April 30, 2013 | April 30, 2012* | ||
| Raw Coal | $ | 2,115,833 | $ | 897,004 |
| Fine Coal | 4,010,302 | 4,044,488 | ||
| Other (Raw materials, low value consumable) | 1,028,409 | 4,739 | ||
| Total | $ | 7,154,544 | $ | 4,946,231 |
| *Reclassification |