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Abakan, Inc (ABKI) SEC Filing 10-K Annual report for the fiscal year ending Friday, May 31, 2013

Abakan, Inc

CIK: 1400000 Ticker: ABKI
Document and Entity Information (USD $)
12 Months Ended
May 31, 2013
Aug. 29, 2013
Aug. 27, 2013
Document and Entity Information:      
Entity Registrant Name ABAKAN, INC    
Document Type 10-K    
Document Period End Date May 31, 2013    
Amendment Flag false    
Entity Central Index Key 0001400000    
Current Fiscal Year End Date --05-31    
Entity Common Stock, Shares Outstanding   64,284,855  
Entity Public Float     $ 41,554,855
Entity Filer Category Smaller Reporting Company    
Entity Current Reporting Status Yes    
Entity Voluntary Filers No    
Entity Well-known Seasoned Issuer No    
Document Fiscal Year Focus 2013    
Document Fiscal Period Focus FY    

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Abakan, Inc's Definitive Proxy Statement (Form DEF 14A) filed after their 2013 10-K Annual Report includes:

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Financial Statements, Disclosures and Schedules

Inside this 10-K Annual Report

Document And Entity Information
Abakan Inc Consolidated Statements Of Cash Flows Years Ended May 31st 2013, 2012 And 2011 And Cumulative
Abakan, Inc, Consolidated Statements Of Operations Years Ended May 31st 2013, 2012 And 2011 And Cumulative
Abakan, Inc. Consolidated Balance Sheets May 31st 2013 And 2012
Statement Of Financial Position - Parenthetical Abakan, Inc. May 31, 2013 And May 31, 2012
Statement Of Shareholders' Equity And Other Comprehensive Income Abakan, Inc. June 27, 2006 To May 31st 2013
Note 1 - Business
Note 10 - Earnings-per-share Calculation
Note 10 - Earnings-per-share Calculation: Schedule Of Earnings Per Share, Basic And Diluted (details)
Note 10 - Earnings-per-share Calculation: Schedule Of Earnings Per Share, Basic And Diluted (tables)
Note 11 - Related Party Transactions
Note 11 - Related Party Transactions: Board Of Advisors (policies)
Note 11 - Related Party Transactions: Board Of Directors (policies)
Note 11 - Related Party Transactions: Consulting Agreements (policies)
Note 11 - Related Party Transactions: Employment Agreement (policies)
Note 11 - Related Party Transactions: License Agreement - Related Party (policies)
Note 11 - Related Party Transactions: Note Receivable - Related Party (policies)
Note 11 - Related Party Transactions: Notes Payable - Related Party (policies)
Note 12 - Stock - Based Compensation
Note 12 - Stock - Based Compensation: 2009 Stock Option Plan - The Company (policies)
Note 12 - Stock - Based Compensation: Stock Option Plan - Mesocoat (policies)
Note 13 - Commitments
Note 13 - Commitments: Leases (policies)
Note 14 - Income Taxes
Note 15 - Employee Benefit Plans
Note 15 - Employee Benefit Plans (details)
Note 16 - Recent Accounting Pronouncements
Note 17- Subsequent Events
Note 17- Subsequent Events: Amendment To Convertible Promissory Note (policies)
Note 17- Subsequent Events: New Demand Promissory Notes (policies)
Note 17- Subsequent Events: Other Business (policies)
Note 17- Subsequent Events: Stock Options Granted (policies)
Note 2 - Summary Of Significant Accounting Policies
Note 2 - Summary Of Significant Accounting Policies: Accounting Basis (policies)
Note 2 - Summary Of Significant Accounting Policies: Accounts Receivable (policies)
Note 2 - Summary Of Significant Accounting Policies: Advertising Expenses (details)
Note 2 - Summary Of Significant Accounting Policies: Advertising Expenses (policies)
Note 2 - Summary Of Significant Accounting Policies: Asset Construction In Progress (policies)
Note 2 - Summary Of Significant Accounting Policies: Cash And Cash Equivalents (policies)
Note 2 - Summary Of Significant Accounting Policies: Cash In Excess Of Fdic Insured Limits (policies)
Note 2 - Summary Of Significant Accounting Policies: Concentration In Sales To Few Customers (policies)
Note 2 - Summary Of Significant Accounting Policies: Consolidation Policy (policies)
Note 2 - Summary Of Significant Accounting Policies: Consolidation Policy: Schedule Of Subsidiaries Ownership (tables)
Note 2 - Summary Of Significant Accounting Policies: Depreciation (policies)
Note 2 - Summary Of Significant Accounting Policies: Derivatives (policies)
Note 2 - Summary Of Significant Accounting Policies: Development Stage Enterprise (policies)
Note 2 - Summary Of Significant Accounting Policies: Dividends (policies)
Note 2 - Summary Of Significant Accounting Policies: Earnings (loss) Per Common Share (policies)
Note 2 - Summary Of Significant Accounting Policies: Equity Method (policies)
Note 2 - Summary Of Significant Accounting Policies: Fair Value Of Financial Instruments (policies)
Note 2 - Summary Of Significant Accounting Policies: General Accounting Policy For Contingencies (policies)
Note 2 - Summary Of Significant Accounting Policies: Goodwill (details)
Note 2 - Summary Of Significant Accounting Policies: Goodwill (policies)
Note 2 - Summary Of Significant Accounting Policies: Grant Revenue (policies)
Note 2 - Summary Of Significant Accounting Policies: Impairment Of Long Lived Assets (policies)
Note 2 - Summary Of Significant Accounting Policies: Income Taxes (policies)
Note 2 - Summary Of Significant Accounting Policies: Indefinite-lived Intangible Assets (policies)
Note 2 - Summary Of Significant Accounting Policies: Non-controlling Interest (policies)
Note 2 - Summary Of Significant Accounting Policies: Notes Receivable (policies)
Note 2 - Summary Of Significant Accounting Policies: Patent And Technology Licenses (policies)
Note 2 - Summary Of Significant Accounting Policies: Property, Plant And Equipment (policies)
Note 2 - Summary Of Significant Accounting Policies: Research And Development Costs (policies)
Note 2 - Summary Of Significant Accounting Policies: Revenue Recognition (policies)
Note 2 - Summary Of Significant Accounting Policies: Shipping And Handling Costs (policies)
Note 2 - Summary Of Significant Accounting Policies: Stock-based Compensation (policies)
Note 2 - Summary Of Significant Accounting Policies: Subsequent Events (policies)
Note 2 - Summary Of Significant Accounting Policies: Use Of Estimates In The Preparation Of Financial Statements (policies)
Note 3 - Going Concern
Note 3 - Going Concern (details)
Note 4 - Property, Plant And Equipment
Note 4 - Property, Plant And Equipment (details)
Note 5 - Patents And Licenses
Note 5 - Patents And Licenses (details)
Note 5 - Patents And Licenses: Patent License Agreement (details)
Note 5 - Patents And Licenses: Patent License Agreement (policies)
Note 5 - Patents And Licenses: Schedule Of Amortization Of Patents Licenses (tables)
Note 5 - Patents And Licenses: Schedule Of Patents And Licenses (details)
Note 5 - Patents And Licenses: Schedule Of Patents And Licenses (tables)
Note 6 - Assignment Agreement - Mesocoat
Note 7 - Investment In Non-controlling Interest
Note 7 - Investment In Non-controlling Interest: Schedule Of Financial Results Of Powdermet (tables)
Note 7 - Investment In Non-controlling Interest: Schedule Of Reconciliation Of Investment Amount To Balance Sheet (tables)
Note 8 - Loans Payable
Note 8 - Loans Payable: Convertible Debentures - 2011 (policies)
Note 8 - Loans Payable: Convertible Debentures - 2012 (policies)
Note 8 - Loans Payable: Convertible Debt Note Extensions (policies)
Note 8 - Loans Payable: Development Loan - Mesocoat (policies)
Note 8 - Loans Payable: Schedule Of Future Maturity Of Notes Payable (tables)
Note 8 - Loans Payable: Schedule Of Loans Payable (tables)
Note 9 - Stockholders' Equity
Note 9 - Stockholders' Equity: Common Shares - Authorized (policies)
Note 9 - Stockholders' Equity: Common Stock Warrants (policies)
Note 9 - Stockholders' Equity: Conversion Of Debt To Shares (policies)
Note 9 - Stockholders' Equity: Private Placements (policies)
Note 9 - Stockholders' Equity: Share Based Compensation (policies)
Note 9 - Stockholders' Equity: Share Returned And Cancelled (policies)

Material Contracts, Statements, Certifications & more

Abakan, Inc provided additional information to their SEC Filing as exhibits

Ticker: ABKI
CIK: 1400000
Form Type: 10-K Annual Report
Accession Number: 0001211524-13-000244
Submitted to the SEC: Thu Aug 29 2013 4:29:36 PM EST
Accepted by the SEC: Thu Aug 29 2013
Period: Friday, May 31, 2013
Industry: Coating Engraving And Allied Services

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