<Page>



                                                                     EXHIBIT 6.1


              STATEMENT DETAILING COMPUTATION OF PER SHARE EARNINGS

For the year ended July 31, 2004 per audited Financial Statements:

<Table>

<S>                                               <C>                    <C>
               - net income (loss)                                       $(7,129,930)

Weighted Average Number of Shares
Outstanding Calculated as follows:                13,079,649
                                                  ==========
</Table>

<Table>
<Caption>

           Number of Shares                       Weight                 Weighted Average
                                                                         Number of Shares

             <S>                                   <C>                          <C>
              13,164,327                           0.04                           541,000
              13,145,427                           0.08                         1,080,446
              13,117,527                           0.08                         1,078,153
              13,094,227                           0.17                         2,224,243
              13,078,227                           0.25                         3,332,261
              13,065,127                           0.07                           894,872
              13,056,351                           0.18                         2,325,103
              13,011,351                           0.08                         1,069,426
              12,997,551                           0.04                           534,145
                                                                    ----------------------------
                                                                               13,079,649

Income (Loss) Per Share                                                                   $(0.55)
</Table>


For the year ended July 31, 2003 per audited Financial Statements:
<Table>

<S>                                               <C>                    <C>
               - net income (loss)                                       $9,793,081

Weighted Average Number of Shares
Outstanding Calculated as follows:                13,189,124
                                                  ==========
</Table>

<Table>
<Caption>

           Number of Shares                       Weight                 Weighted Average
                                                                         Number of Shares

             <S>                                   <C>                          <C>
              13,209,427                           0.25                         3,329,499
              13,208,427                           0.08                         1,013,249
              13,198,727                           0.28                         3,760,734
              13,173,527                           0.02                           252,643
              13,164,327                           0.37                         4,832,999
                                                                    ----------------------------
                                                                               13,189,124

Income (Loss) Per Share                                                                   $0.74
</Table>


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