Findex Com (FIND) 10-Q 19 Aug 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - Jun. 30, 2015 - shares	Total
Document and Entity Information:
Entity Registrant Name	FINDEX COM INC
Entity Central Index Key	1,089,061
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Type	10-Q
Document Period End Date	Jun. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding	0

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Current Assets:
Cash and cash equivalents	$ 13,653	$ 2,241
Accounts receivable, trade, net	19,260	38,602
Inventories, net	52,303	50,959
Other current assets	6,632	1,729
Total current assets	91,848	93,531
Property and Equipment, net	38,724	47,454
Intangible Assets, net	395,631	419,387
Goodwill	1,433,465	1,433,465
Total assets	1,959,668	1,993,837
Notes payables:
Notes payable, trade	$ 366,283	323,783
Note payable, derivative liability		250,000
Note payable, related party	$ 479,000	489,000
Accrued royalties	55,813	61,039
Accounts payable, trade	235,298	221,715
Accounts payable, related parties	53,183	67,702
Accrued payroll	388,015	251,127
Other current liabilities	65,967	68,730
Other current liabilities from discontinued operations	114,368	114,368
Total current liabilities	$ 1,757,927	$ 1,847,464
Commitments and Contingencies (Note 10)
Stockholders' Equity:
Preferred stock, $.001 par value 5,000,000 shares authorized -0- shares issued and outstanding
Common stock, $.001 par value 900,000,000 shares authorized, 462,691,409 and 420,479,980 shares issued and outstanding, respectively	$ 462,691	$ 420,480
Additional paid-in capital	2,926,351	2,490,563
Accumulated deficit	(3,187,301)	(2,764,670)
Total stockholders' equity	201,741	146,373
Total liabilities and stockholders' equity	$ 1,959,668	$ 1,993,837

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2015	Dec. 31, 2014
Statement of Balance Sheets
Preferred stock, par value	$ 0.001	$ 0.001
Preferred Stock, authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	900,000,000	900,000,000
Common stock, shares issued	462,691,409	420,479,980
Common stock, shares outstanding	462,691,409	420,479,980

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Income Statement
Revenues, net of reserves and allowances	$ 39,106	$ 15,879	$ 81,874	$ 69,535
Cost of sales	13,562	11,197	31,265	47,779
Gross profit	25,544	4,682	50,609	21,756
Other operating expenses:
Sales and marketing expenses	2,907	10,103	5,466	13,564
Professional fees	60,661	10,366	116,662	19,738
Personnel costs (net of research and development direct labor costs)	134,182	51,863	236,399	180,580
Research and development	53,785	1,843	156,478	107,758
Other general and administrative expenses	66,207	136,559	131,209	284,589
Total operating expenses	317,742	210,734	646,214	606,229
Loss from operations	(292,198)	(206,052)	(595,605)	(584,473)
Interest expense	$ (13,850)	$ (231,250)	(27,026)	$ (237,500)
Gain on debt settlement			200,000
Loss from operations before income taxes	$ (306,048)	$ (437,302)	$ (422,631)	$ (821,973)
Income tax provision
Net loss	$ (306,048)	$ (437,302)	$ (422,631)	$ (821,973)
Net loss per share - Basic & Diluted:
Net loss per share from operations	$ 0	$ 0	$ 0	$ (0.01)
Net loss per share	$ 0	$ 0	$ 0	$ (0.01)
Weighted average shares outstanding:
Weighted average shares used in computing basic and diluted loss per share	458,433,827	92,291,435	445,813,603	89,081,516

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Cash flows from operating activities:
Net Loss	$ (422,631)	$ (821,973)
Adjustments to reconcile net loss to cash used in operations:
Depreciation	8,730	9,700
Amortization	23,756	$ 11,878
Stock issued for services	$ 84,000
Stock issued for notes payable		$ 225,000
Gain on debt settlement	$ (200,000)
Changes in operating assets and liabilities
Decrease (increase) in accounts receivable	19,342	$ (2,084)
(Increase) decrease in inventory	(1,344)	$ 18,893
Increase in other current assets	(4,903)
Increase in accounts payable and accrued expenses	156,962	$ 6,486
Net cash used in operating activities	$ (336,088)	$ (552,100)
Cash flows from investing activities:
Purchase of property and equipment
Net cash used by investing activities
Cash flows from financing activities:
Sale of common stock	$ 365,000	$ 552,100
Payments made on term debt	(17,500)
Net cash provided by financing activities	347,500	$ 552,100
Net increase in cash and cash equivalents	11,412
Cash and cash equivalents, beginning of year	2,241	$ 200
Cash and cash equivalents, end of period	13,653	(14,512)
Supplemental cash flow information:
Interest paid	$ 27,026	$ 237,500
Cash paid for income taxes
Schedule of non-cash investing and financing activities:
Issuance of debt for loan modification	$ 50,000
Issuance of common stock for directors fees	$ 29,000

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2015
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES ORGANIZATION – FINDEX.COM, INC. Findex.com, Inc. (“Findex,” the “Company,”) is incorporated under the laws of the State of Nevada and has its headquarters and operations in Lake Park, Florida. The Company’s business is comprised of three distinct operating divisions. EcoSmart Surface Technologies EcoSmart Coating Technologies FormTool Organization – Merger with Findex.com, Inc. and Ecosmart Surface and Coating Technologies, Inc. On July 23, 2014, the Company entered into an agreement and plan of merger, with each of EcoSmart Acquisition Corp., a Delaware corporation and a wholly-owned special-purpose acquisition subsidiary, EcoSmart Surface & Coating Technologies, Inc., a Florida Corporation (“EcoSmart”), and The Renewable Corporation, a Washington corporation and the majority-controlling stockholder of EcoSmart pursuant to which EcoSmart Acquisition Corp. acquired all of the outstanding capital stock of EcoSmart in exchange for 277,982,500 shares of the Company’s common stock, par value $0.001. On July 23, 2014, the Company completed the filings of the corresponding certificate of merger in each of the States of Delaware and Florida, thereby consummating a statutory merger (the “Merger”). As a result, the Company is now the holding company of EcoSmart, which is an operating business centered around the development of a proprietary line of state-of-the-art specialty materials coatings that have a broad range of value-adding industrial, commercial, and residential applications. For accounting purposes, the Company recognized the Merger in accordance with ASC 805-40, Reverse Acquisitions The Company’s current intention is to continue to operate and further develop its FormTool product line and business, though it is expected that the Company’s primary focus will shift going forward in the direction of the business of EcoSmart, where the Company believes the opportunities for future growth are greater and have significantly more to offer economically. BASIS OF PRESENTATION The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with Generally Accepted Accounting Principles for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by Generally Accepted Accounting Principles for complete financial statements. The accompanying unaudited condensed consolidated financial statements reflect all adjustments that, in the opinion of management, are considered necessary for a fair presentation of the financial position, results of operations, and cash flows for the periods presented. The results of operations for such periods are not necessarily indicative of the results expected for the full year or for any future period. The December 31, 2014 condensed consolidated balance sheet data was derived from audited financial statements. The accompanying financial statements should be read in conjunction with the audited consolidated financial statements of Findex.com, Inc. included in the Company’s Form 10-K for the year ended December 31, 2014 filed with the Securities and Exchange Commission on April 15, 2015. PRINCIPLES OF CONSOLIDATION The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany account balances and transactions have been eliminated. RECLASSIFICATIONS Certain accounts in the Company’s 2014 financial statements have been reclassified for comparative purposes to conform with the presentation in its 2015 financial statements. USE OF ESTIMATES The preparation of financial statements in conformity with U.S. Generally Accepted Accounting Principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. CASH AND CASH EQUIVALENTS The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. INVENTORY The Company’s inventories are recorded at the lower of cost or market using the first in, first out method. The Company’s inventory consists of raw materials and finished goods. INTANGIBLE ASSETS OTHER THAN GOODWILL The Company’s intangible assets consist of patents and patents pending acquired from third parties, and are recorded at cost. In accordance with Financial Accounting Standards Board Accounting Standards Codification (“ASC”) 350-30, General Intangibles Other Than Goodwill GOODWILL AND CERTAIN OTHER LONG-LIVED ASSETS As required by ASC 350, Goodwill and Other Intangible Assets There were no impairments of goodwill during the six months ended June 30, 2015. The Company accounts for the impairment of long-lived assets other than goodwill in accordance with ASC 360, Property, Plant, and Equipment There were no impairments of long-lived assets during the six months ended June 30, 2015. FAIR VALUE OF FINANCIAL INSTRUMENTS Fair value measurements are determined under a three-level hierarchy for fair value measurements that prioritizes the inputs to valuation techniques used to measure fair value, distinguishing between market participant assumptions developed based on market data obtained from sources independent of the reporting entity (“observable inputs”) and the reporting entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (“unobservable inputs”). Fair value is the price that would be received to sell an asset or would be paid to transfer a liability (i.e., the “exit price”) in an orderly transaction between market participants at the measurement date. In determining fair value, the Company primarily uses prices and other relevant information generated by market transactions involving identical or comparable assets (“market approach”). The Company also considers the impact of a significant decrease in volume and level of activity for an asset or liability when compared with normal activity to identify transactions that are not orderly. The highest priority is given to unadjusted quoted prices in active markets for identical assets (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). Securities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The three hierarchy levels are defined as follows: Level 1 – Quoted prices in active markets that is unadjusted and accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2 – Quoted prices for identical assets and liabilities in markets that are not active, quoted prices for similar assets and liabilities in active markets or financial instruments for which significant inputs are observable, either directly or indirectly; Level 3 – Prices or valuations that require inputs that are both significant to the fair value measurement and unobservable. Credit risk adjustments are applied to reflect the Company’s own credit risk when valuing all liabilities measured at fair value. The methodology is consistent with that applied in developing counterparty credit risk adjustments, but incorporates the Company’s own credit risk as observed in the credit default swap market. The Company's financial instrument that was adjusted to fair value at each balance sheet date consisted of a derivative liability related to the conversion feature embedded in convertible debt. The Company’s derivative liability resulting from the issuance of convertible debt was reflected at fair value based on the terms of conversion which resulted in fair value approximating intrinsic value, which was consistent with level 3 inputs. During the six months ended June 30, 2015, the Company entered into a loan modification agreement for the convertible debt with the conversion feature which called for the convertible debt, along with the conversion feature to be cancelled. Therefore, at June 30, 2015, the Company had no derivative liabilities. See Note 7. REVENUE RECOGNITION The Company recognizes revenues in accordance with the Securities and Exchange Commission Staff Accounting Bulletin (SAB) number 104, Revenue Recognition. Revenue is recognized when a product is delivered or shipped to the customer and all material conditions relating to the sale have been substantially performed. In addition, within the Company’s operations as a whole, the Company derives part of its revenues from the sale of downloadable software products. The Company recognizes software revenue for software products and related services in accordance with ASC 985-605, Software Revenue Recognition RESEARCH AND DEVELOPMENT The Company’s research and development costs consist of direct production costs, including labor directly associated with the development of projects and outside consultants, and indirect costs such as those associated with facilities use. For labor costs and costs of outside consultants, the Company records the research and development costs as a reduction against either personnel costs or professional fees. For facilities leasing related expenses, the Company records the research and development costs as a reduction against rent. For the six months ended June 30, 2015 and 2014, the Company recognized $156,478 and $107,758, respectively, in research and development costs. EARNINGS (LOSS) PER SHARE The Company follows the guidance of ASC 260, Earnings Per Share When discontinued operations, extraordinary items, and/or the cumulative effect of an accounting change are present, income before any of such items on a per share basis represents the “control number” in determining whether potential shares of common stock are dilutive or anti-dilutive. Thus, the same number of potential shares of common stock used in computing diluted EPS for income from continuing operations is used in calculating all other reported diluted EPS amounts. In the case of a net loss, it is assumed that no incremental shares would be issued because they would be anti-dilutive. In addition, certain options and warrants are considered anti-dilutive because the exercise prices were above the average market price during the period. Anti-dilutive shares are not included in the computation of diluted EPS, in accordance with ASC 260-10-45-17. The following potentially dilutive securities were excluded from the calculation of diluted loss per share for the six months ended June 30, 2015 and 2014, because their impact was anti-dilutive: For the Six Months Ended June 30, 2015 2014 Warrants 3,950,000 --- Convertible notes payable 24,500,000 50,000,000 Total weighted average anti-dilutive potential common shares 28,450,000 50,000,000 RECENT ACCOUNTING PRONOUNCEMENTS At June 30, 2015, there were no recent accounting pronouncements that the Company believed would have a material impact on its consolidated financial statements.

Going Concern

Going Concern	6 Months Ended
	Jun. 30, 2015
Going Concern [Abstract]
GOING CONCERN	NOTE 2 – GOING CONCERN The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with Generally Accepted Accounting Principles in the United States applicable to a going concern. As of June 30, 2015, the Company had negative working capital of $1,666,079, and an accumulated deficit of $3,187,301. The Company incurred a net loss of $422,631 and used $336,088 of cash in operations for the six months ended June 30, 2015. Although these factors raise substantial doubt as to the Company’s ability to continue as a going concern, the Company has taken several actions intended to mitigate against this risk. These actions include the Merger Agreement with EcoSmart. See Note 3. These condensed consolidated financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern.

Merger Agreement

Merger Agreement	6 Months Ended
	Jun. 30, 2015
Merger Agreement [Abstract]
MERGER AGREEMENT	NOTE 3 – MERGER AGREEMENT On July 23, 2014, the Company entered into an agreement and plan of merger (the “Merger Agreement”), with each of EcoSmart Acquisition Corp., a Delaware corporation and a wholly-owned special-purpose acquisition subsidiary of the Company’s (“Merger-Sub”), EcoSmart Surface & Coating Technologies, Inc., a Florida Corporation (“EcoSmart”), and The Renewable Corporation, a Washington corporation and the majority-controlling stockholder of EcoSmart (“TRC”), pursuant to which Merger-Sub acquired all of the outstanding capital stock of EcoSmart in exchange for 111,193 shares of the Company’s Series MX convertible preferred stock, par value $0.001 per share (the “Series MX Convertible Preferred Stock”), which shares of Series MX Convertible Preferred Stock will automatically convert, on a combined basis, into a total of 277,982,500 shares of common stock, par value $0.001 upon the effectiveness of any amendment to the Company’s articles of incorporation increasing the number of authorized shares of the Company’s Common Stock to 900,000,000 or more (currently fixed at 120,000,000). On July 23, 2014, the Company completed the filings of the corresponding certificate of merger in each of the States of Delaware and Florida, thereby consummating a statutory merger (the “Merger”). In effect, the Merger involved the Company issuing new shares amounting to 70% of its outstanding Common Stock in order to acquire the business of EcoSmart. As a result of the Merger, in addition to the Company’s pre-Merger FormTool consumer software business, the Company is now the holding company of EcoSmart, which is an operating business centered around the development of a proprietary line of state-of-the-art specialty materials coatings that have a broad range of value-adding industrial, commercial, and residential applications. The Merger Agreement contains certain detailed information regarding the terms of the Merger, which, in general, govern the contractual rights and relationships, and allocate certain risks, between and among the parties in relation to the Merger. The Merger Agreement additionally sets out the legal effects and procedural mechanics surrounding the conversion and exchange of the EcoSmart common stock and other securities into FIND securities, including how and when the EcoSmart security holders will receive new certificates reflecting the FIND securities to which they became entitled as a result of the Merger. The Merger Agreement provides that, as of the consummation of the Merger, which occurred on July 23, 2014 contemporaneously with the signing of the Merger Agreement, EcoSmart merged with and into Merger-Sub, a wholly-owned subsidiary of FIND recently formed under the laws of the State of Delaware for the specific purpose of effecting the Merger, and as a result, the entity that was EcoSmart prior to the Merger has now been merged out of existence while the business of EcoSmart has, as a result of the Merger, effectively become a wholly-owned subsidiary of FIND, albeit now held in the form of the recently-formed Delaware corporation. The Company recognizes the Merger Agreement in accordance with ASC 805-40, Reverse Acquisitions The fair value of the acquired assets and liabilities, and the resulting amount of goodwill was determined as follows: Consideration – 119,134,980 outstanding shares of common stock of the Company at a closing price of $0.006 as of July 23, 2014 $ 714,810 Net recognized values of the Company’s identifiable assets and liabilities Assets $ 32,047 Liabilities (750,702 ) $ 718,655 Goodwill $ 1,433,465

Inventories

Inventories	6 Months Ended
	Jun. 30, 2015
Inventories [Abstract]
INVENTORIES	NOTE 4 – INVENTORIES At June 30, 2015, inventories consisted of the following: 2015 Raw materials $ 45,976 Finished goods 6,327 Inventories $ 52,303

Property and Equipment

Property and Equipment	6 Months Ended
	Jun. 30, 2015
Property and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 5 – PROPERTY AND EQUIPMENT At June 30, 2015, property and equipment consisted of the following: 2015 Office equipment $ 3,466 Warehouse equipment 76,339 Computer equipment 8,708 Less: accumulated depreciation (49,789 ) Property and equipment $ 38,724 For the six months ended June 30, 2015 and 2014, the Company recorded depreciation expense of $8,730 and $9,700, respectively.

Intangible Assets

Intangible Assets	6 Months Ended
	Jun. 30, 2015
Intangible Assets [Abstract]
INTANGIBLE ASSETS	NOTE 6 – INTANGIBLE ASSETS The Company’s intangible assets consist of patents and patents pending acquired from third parties, and are recorded at cost. The Company amortizes the costs of its intangible assets over their estimated useful lives unless such lives of approximately 11 years. Patents pending are not amortized until the patents are issued. Amortizable intangible assets are tested for impairment based on undiscounted cash flows and, if impaired, written down to fair value based on either discounted cash flows or appraised values. Intangible assets with indefinite lives are tested for impairment, at least annually, and written down to fair value as required. At June 30, 2015, the Company’s intangible assets, net of accumulated amortization, consisted of the following: SMT assets $ 380,631 MRP assets 15,000 Intangible assets $ 395,631 The SMT assets include a patent, a patent pending, trade secret technology, instructions, manuals and applicable materials on certain manufacturing processes, know-how, scientific testing equipment, warehouse equipment, shelving and shop supplies. The MRP assets include trade secret technology, instructions, manuals and applicable materials on certain manufacturing processes. For the six months ended June 30, 2015, the Company had no impaired carrying value of its SMT assets and MRP assets.

Notes Payable

Notes Payable	6 Months Ended
	Jun. 30, 2015
Notes Payable [Abstract]
NOTES PAYABLE	NOTE 7 – NOTES PAYABLE At June 30, 2015, the notes payable consisted of the following: 2015 Note payable, trade $ 366,283 Note payable, related party 479,000 Total $ 845,283 At June 30, 2015, the notes payable, trade consisted of the following: 2015 Unsecured term note payable to a former shareholder due January 2012, plus interest at 5% APR. Interest on overdue principal accruing at 10% APR. (a) $ 28,783 Unsecured term note payable to a shareholder individual due August 1, 2015, plus interest at 10% APR. (b) 300,000 Secured term note payable to a current shareholder due December 31, 2014, plus interest at 14% APR. (c) 20,000 Unsecured term note payable to a current shareholder, no due date, non-interest bearing. (d) 7,500 Convertible term note payable to a non-shareholder individual due August 2016, plus interest at 10% APR, convertible at $0.02 per share of common stock. (e) 10,000 Total $ 366,283 As of June 30, 2015, the Company held a note payable (b) with a shareholder individual. The original note payable contained a conversion feature in the amount of $250,000. However, in March 2015, the Company entered into a loan modification agreement which called for the original note payable, along with the conversion feature, to be cancelled. Furthermore, the loan modification called for a replacement note to be entered into at the adjusted principal amount of $300,000, but without any conversion feature exercisable on the part of the holder. See Note 8. During the six months ended June 30, 2015, the Company repaid $7,500 of an unsecured note payable (d) to a current shareholder. At June 30, 2015, the Company was in arrears on the unsecured term notes payable (a) to the former shareholder. For the security on the note payable (c) to a current shareholder, the Company agreed to transfer the domain FormTool.com name to the shareholder to hold in escrow in case of default as the security on this note payable (c). The shareholder agreed to maintain the domain name in good standing throughout the term of the note and transfer the domain back to the Company within 30 days following final payment of the note. RELATED PARTY At June 30, 2015, the notes payable, related party consisted of the following: 2015 Non-interest bearing note payable, due on demand. (a) $ 239,000 Convertible note payable to a company controlled by an outside director due on demand, plus interest at 4.5% APR, convertible at $0.01 per share of common stock. (b) 60,000 Convertible note payable to the Company’s current corporate counsel due on demand, plus interest at 4.5% APR, convertible at $0.01 per share of common stock. (c) 150,000 Convertible note payable to an outside director due on demand, plus interest at 4.5% APR, convertible at $0.01 per share of common stock. (d) 30,000 Total $ 479,000 As of June 30, 2015, no principle payments have been made on note (a). Note payables (b) and (d) are agreements with an outside director and cover a portion of the amount that the outside director was owed for certain vendor payments made directly by the outside director’s personal credit card and/or for funds previously loaned to the Company for working capital. Note payable (c) is an agreement with the Company’s current corporate counsel and covers the amount that was due its corporate counsel at the year ended December 31, 2014. See Note 11. During the six months ended June 30, 2015, the Company repaid $10,000 of an unsecured note payable to a current shareholder.

Gain on Debt Settlement

Gain on Debt Settlement	6 Months Ended
	Jun. 30, 2015
Gain on Debt Settlement [Abstract]
GAIN ON DEBT SETTLEMENT	NOTE 8 – GAIN ON DEBT SETTLEMENT In March 2015, the Company recognized a gain on debt settlement in the amount of $200,000. This gain is a result of entering into a loan modification agreement with a shareholder that had held an outstanding convertible note agreement in the amount of $250,000 carrying a conversion feature that had the accounting effect of increasing the derivative liability associated with the obligation from $250,000 to $500,000. The loan modification called for the original convertible note payable ($250,000), along with the conversion feature ($250,000), dated July 2014 to be cancelled. In addition, the loan modification called for a replacement note payable to be entered into at the adjusted principal amount of $300,000, total, but without any conversion feature exercisable on the part of the holder. All other terms of the original note agreement remained unchanged. As a result, the Company recognized a net gain of $200,000, and has treated it as a gain from extinguishment of debt and included it in Gain on debt settlement on our condensed consolidated Statement of Operations for the six months ended June 30, 2015. See Note 7.

Stockholders' Deficit

Stockholders' Deficit	6 Months Ended
	Jun. 30, 2015
Stockholders' Deficit [Abstract]
STOCKHOLDERS' DEFICIT	NOTE 9 – STOCKHOLDERS’ DEFICIT COMMON STOCK Date Securities Issued Securities Title Issued To Number of Securities Issued Price per share Consideration Number of Warrants Footnotes Common Stock Issuances Sold for Cash Six months ended June 30, 2015 Restricted Common Stock Private Purchasers 36,500,000 $ 0.010 $ 365,000 3,650,000 1 Issued for compensation to employees, executive officers and board of directors Six months ended June 30, 2015 Restricted Common Stock Outside Directors 2,071,429 $ 0.014 $ 29,000 --- 2 Issued for compensation to contractors Six months ended June 30, 2015 Restricted Common Stock Consultants 6,000,000 $ 0.014 $ 84,000 --- 3 We relied in each case for these unregistered sales on the private offering exemption of Section 4(2) of the Securities Act and/or the private offering safe harbor provision of Rule 506 of Regulation D promulgated thereunder based on the following factors: (i) the number of offerees or purchasers, as applicable, (ii) the absence of general solicitation, (iii) representations obtained from the acquirer’s relative to their accreditation and/or sophistication (or from offeree or purchaser representatives, as applicable), (iv) the provision of appropriate disclosure, and (v) the placement of restrictive legends on the certificates reflecting the securities coupled with investment representations obtained from the acquirer’s. (1) These were sales made pursuant to private placement commenced as of December 8, 2014 carrying a purchase price of $10,000 per unit, with each such unit consisting of 1,000,000 shares of common stock (effectively priced at $0.01 per share) and a 1-year warrant to purchase an additional 100,000 shares of common stock at an exercise price of $0.10 per share. (2) Shares to be issued in lieu of cash for partial director’s fees accrued and unpaid from January 2014 through December 2014. Consideration is calculated to be the value of the security at the date of grant of March 6, 2015. (3) Issued as compensation for consulting, planning, research and development and enhancement of sales opportunities. Consideration is calculated to be the value of the security at the date of grant of March 6, 2015. During the six months ended June 30, 2015 the Company cancelled 117,500 shares of common stock that was initially part of the Merger Agreement. These shares were cancelled due to a rounding adjustment. Finally, during the six months ended June 30, 2015 the Company accepted the cancellation of 2,192,500 shares of common stock held by an officer of The Renewable Corporation which they received in part as a portion of the Merger Agreement. These shares were accepted by both parties as a cancellation due to the Company having to pay the audit fees which were incurred by The Renewable Corporation as part of the Merger Agreement that called for The Renewable Corporation to have fully audited books prior to the closing of the Merger Agreement. Due to the delinquency by The Renewable Corporation to the Company’s auditors and in order for the Company to continue to utilize its current auditor, the Company paid a total of $16,005 in audit fees on behalf of The Renewable Corporation.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2015
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 10 – COMMITMENTS AND CONTINGENCIES The Company is subject to legal proceedings and claims that may arise in the ordinary course of business. In the opinion of management, the amount of potential liability the Company is likely to be found liable for otherwise incur as a result of these actions is not so much as would materially affect the Company’s financial condition. On July 23, 2014, the Company entered into an employment agreement with the Company’s Chief Executive Officer. The term for the employment agreement is three (3) years and contains a provision for an incentive-based bonus, an amount in cash equal to one and one half percent (1.5%) of Free Cash Flow (FCF); provided, however, that such bonus does not exceed five hundred thousand dollars ($500,000) for any single Fiscal Year. The Company accrues this bonus on a quarterly. No amounts for bonuses have been earned or accrued as of June 30, 2015. The Company’s Chief Executive Officer has the following base annual salary rate: Chief Executive Officer Base Annual Salary $ 162,500 In addition to the bonus provision and the annual base salary, the Chief Executive Officer’s employment agreement provides for payment of the following for termination by reason of disability. Accrued Base Salary Vested Deferred Vacation Compensation Aggregate included in Accrued Payroll at June 30, 2015 $ 283,218 $ 12,501 The agreement also provides for severance compensation equal to the then base salary until the expiration of the term of the agreement. There is no severance compensation in the event of voluntary termination or termination for cause. The Company entered into an employment agreement with Mr. Bo Inge Hakan Gimvang as Vice President of Research and Development in March 2015. Among other terms and provisions, the employment agreement provides that Mr. Gimvang will be employed by the Company with specific executive-level responsibilities for a term of 3 years, unless the term is either extended or the agreement is terminated at some time prior to the duration of the term by either party, either for cause, without cause, due to disability or death, or voluntarily. During the term of the employment agreement, and in addition to certain benefits, expense coverage and severance compensation, Mr. Gimvang is entitled to a base annual salary of not less than $120,000, as well as a royalty of 5% of the gross revenue, net of returns, for all revenues generated by the intellectual property that Mr. Gimvang has assigned to the Company. In January 2015, the Company entered into a lease agreement with 1313 Group LLC for the corporate offices located at 1313 South Killian Drive, Lake Park, Florida 33403. The Company leases this 8,560 square foot facility under a five year lease agreement ending December 31, 2019 with an option to renew for one successive term of five years at the then current occupancy rates. The monthly rent, including sales and use taxes, is $7,000.00. In accordance with the terms of the leasehold agreement, the Company is responsible for all utilities, repairs and maintenance. In February 2015, the Company entered into a lease agreement with R Schwarz Enterprises, Inc. for a research facility located at 223 Fentress Boulevard, Daytona Beach, Florida 32114. The Company leases this 3,200 square foot facility under a month to month lease agreement ending on December 31, 2015. The monthly rent, including sales and use taxes, is $2,662.50. In accordance with the terms of the leasehold agreement, we are responsible for all utilities, repairs and maintenance. Total rent expense, before adjustments of reclassified facilities cost for research and development, for the six months ended June 30, 2015 for these facilities totaled $57,975. The Company has included third-party technology in FormTool ®

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 11 – RELATED PARTY TRANSACTIONS The Company’s executive officers and employees, from time to time, make purchases of materials and various expense items (including business related travel) in the ordinary course of business via their personal credit cards in lieu of a corporate check for COD orders and/or prior to establishment of a line of credit with a vendor. The Company does not provide its employees or executive officers with corporate credit cards and reimburses these purchases as quickly as possible. The unpaid expense account balances are included in Accounts payable, related parties, on the Condensed Consolidated Balance Sheets. During the six months ended June 30, 2015, the Company experienced a slight decrease in accounts payable due to related parties as some payments were made on previous balances owed period. The accounts payable due to related parties is comprised of certain vendor payments made directly by one of the Company’s outside directors, including the Company’s auditors and transfer agent, via his personal credit card. In addition, the accounts payable due to related parties includes out of pocket expenses as well as certain vendor payments made directly by the Company’s CEO due to the limited available cash on hand. It was agreed at the time that all accounts payable due to related parties, including those due to these vendor payments, will be reimbursed as quickly as possible. As of June 30, 2015, the Company held a non-interest bearing promissory note with a current shareholder individual. The note payable is due on demand and totals $239,000. As of June 30, 2015, no principle payments have been made on this note. See Note 7. As of June 30, 2015, one of the Company’s outside directors held two convertible note payable agreements with the Company. These convertible note payable agreements cover a portion of the amount that the outside director was owed for certain vendor payments made directly by the outside director’s personal credit card and/or for funds previously loaned to the Company for working capital. The first convertible note payable agreement is between the Company and a company controlled by the outside director and is in the amount of $60,000. It is due on demand, plus interest at 4.5% APR and convertible at $0.01 per share of common stock. The second convertible note payable agreement is between the Company and the outside director and is in the amount of $30,000. It is due on demand, plus interest at 4.5% APR and convertible at $0.01 per share of common stock. See Note 7. As of June 30, 2015, the Company’s current corporate counsel held a convertible note payable agreement in the amount $150,000 with the Company. This note payable agreement covered the amount that was due the Company’s corporate counsel at the year ended December 31, 2014. The convertible note payable agreement is due on demand, plus interest at 4.5% APR and convertible at $0.01 per share of common stock. See Note 7.

Discontinued Operations

Discontinued Operations	6 Months Ended
	Jun. 30, 2015
Discontinued Operations [Abstract]
DISCONTINUED OPERATIONS	NOTE 12 – DISCONTINUED OPERATIONS On May 5, 2011, Findex entered into a Software Product Line Purchase Agreement to sell Findex’s QuickVerse ® ® On June 30, 2011, closing of the asset sale transaction governed by the Software Product Line Purchase Agreement, which is transitional in nature and expected to be ongoing through approximately the end of April, 2012, commenced. As one of the initial parts of the closing, on July 1, 2011 WORDsearch assumed possession of the physical assets conveyed in the transaction as well as control and responsibility of the business operations related to the QuickVerse ® ® As a result of the decision to sell the QuickVerse ® ® ® Other current liabilities from discontinued operations: June 30, 2015 Accrued royalties $ 114,368 Other current liabilities from discontinued operations $ 114,368

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 13 – SUBSEQUENT EVENTS

Summary of Significant Accoun19

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2015
Summary of Significant Accounting Policies [Abstract]
ORGANIZATION	ORGANIZATION – FINDEX.COM, INC. Findex.com, Inc. (“Findex,” the “Company,”) is incorporated under the laws of the State of Nevada and has its headquarters and operations in Lake Park, Florida. The Company’s business is comprised of three distinct operating divisions. EcoSmart Surface Technologies EcoSmart Coating Technologies FormTool Organization – Merger with Findex.com, Inc. and Ecosmart Surface and Coating Technologies, Inc. On July 23, 2014, the Company entered into an agreement and plan of merger, with each of EcoSmart Acquisition Corp., a Delaware corporation and a wholly-owned special-purpose acquisition subsidiary, EcoSmart Surface & Coating Technologies, Inc., a Florida Corporation (“EcoSmart”), and The Renewable Corporation, a Washington corporation and the majority-controlling stockholder of EcoSmart pursuant to which EcoSmart Acquisition Corp. acquired all of the outstanding capital stock of EcoSmart in exchange for 277,982,500 shares of the Company’s common stock, par value $0.001. On July 23, 2014, the Company completed the filings of the corresponding certificate of merger in each of the States of Delaware and Florida, thereby consummating a statutory merger (the “Merger”). As a result, the Company is now the holding company of EcoSmart, which is an operating business centered around the development of a proprietary line of state-of-the-art specialty materials coatings that have a broad range of value-adding industrial, commercial, and residential applications. For accounting purposes, the Company recognized the Merger in accordance with ASC 805-40, Reverse Acquisitions The Company’s current intention is to continue to operate and further develop its FormTool product line and business, though it is expected that the Company’s primary focus will shift going forward in the direction of the business of EcoSmart, where the Company believes the opportunities for future growth are greater and have significantly more to offer economically.
BASIS OF PRESENTATION	BASIS OF PRESENTATION The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with Generally Accepted Accounting Principles for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by Generally Accepted Accounting Principles for complete financial statements. The accompanying unaudited condensed consolidated financial statements reflect all adjustments that, in the opinion of management, are considered necessary for a fair presentation of the financial position, results of operations, and cash flows for the periods presented. The results of operations for such periods are not necessarily indicative of the results expected for the full year or for any future period. The December 31, 2014 condensed consolidated balance sheet data was derived from audited financial statements. The accompanying financial statements should be read in conjunction with the audited consolidated financial statements of Findex.com, Inc. included in the Company’s Form 10-K for the year ended December 31, 2014 filed with the Securities and Exchange Commission on April 15, 2015.
PRINCIPLES OF CONSOLIDATION	PRINCIPLES OF CONSOLIDATION The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany account balances and transactions have been eliminated.
RECLASSIFICATIONS	RECLASSIFICATIONS Certain accounts in the Company’s 2014 financial statements have been reclassified for comparative purposes to conform with the presentation in its 2015 financial statements.
USE OF ESTIMATES	USE OF ESTIMATES The preparation of financial statements in conformity with U.S. Generally Accepted Accounting Principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
CASH AND CASH EQUIVALENTS	CASH AND CASH EQUIVALENTS The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
INVENTORY	INVENTORY The Company’s inventories are recorded at the lower of cost or market using the first in, first out method. The Company’s inventory consists of raw materials and finished goods.
INTANGIBLE ASSETS OTHER THAN GOODWILL	INTANGIBLE ASSETS OTHER THAN GOODWILL The Company’s intangible assets consist of patents and patents pending acquired from third parties, and are recorded at cost. In accordance with Financial Accounting Standards Board Accounting Standards Codification (“ASC”) 350-30, General Intangibles Other Than Goodwill
GOODWILL AND CERTAIN OTHER LONG-LIVED ASSETS	GOODWILL AND CERTAIN OTHER LONG-LIVED ASSETS As required by ASC 350, Goodwill and Other Intangible Assets There were no impairments of goodwill during the six months ended June 30, 2015. The Company accounts for the impairment of long-lived assets other than goodwill in accordance with ASC 360, Property, Plant, and Equipment There were no impairments of long-lived assets during the six months ended June 30, 2015.
FAIR VALUE OF FINANCIAL INSTRUMENTS	FAIR VALUE OF FINANCIAL INSTRUMENTS Fair value measurements are determined under a three-level hierarchy for fair value measurements that prioritizes the inputs to valuation techniques used to measure fair value, distinguishing between market participant assumptions developed based on market data obtained from sources independent of the reporting entity (“observable inputs”) and the reporting entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (“unobservable inputs”). Fair value is the price that would be received to sell an asset or would be paid to transfer a liability (i.e., the “exit price”) in an orderly transaction between market participants at the measurement date. In determining fair value, the Company primarily uses prices and other relevant information generated by market transactions involving identical or comparable assets (“market approach”). The Company also considers the impact of a significant decrease in volume and level of activity for an asset or liability when compared with normal activity to identify transactions that are not orderly. The highest priority is given to unadjusted quoted prices in active markets for identical assets (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). Securities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The three hierarchy levels are defined as follows: Level 1 – Quoted prices in active markets that is unadjusted and accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2 – Quoted prices for identical assets and liabilities in markets that are not active, quoted prices for similar assets and liabilities in active markets or financial instruments for which significant inputs are observable, either directly or indirectly; Level 3 – Prices or valuations that require inputs that are both significant to the fair value measurement and unobservable. Credit risk adjustments are applied to reflect the Company’s own credit risk when valuing all liabilities measured at fair value. The methodology is consistent with that applied in developing counterparty credit risk adjustments, but incorporates the Company’s own credit risk as observed in the credit default swap market. The Company's financial instrument that was adjusted to fair value at each balance sheet date consisted of a derivative liability related to the conversion feature embedded in convertible debt. The Company’s derivative liability resulting from the issuance of convertible debt was reflected at fair value based on the terms of conversion which resulted in fair value approximating intrinsic value, which was consistent with level 3 inputs. During the six months ended June 30, 2015, the Company entered into a loan modification agreement for the convertible debt with the conversion feature which called for the convertible debt, along with the conversion feature to be cancelled. Therefore, at June 30, 2015, the Company had no derivative liabilities. See Note 7.
REVENUE RECOGNITION	REVENUE RECOGNITION The Company recognizes revenues in accordance with the Securities and Exchange Commission Staff Accounting Bulletin (SAB) number 104, Revenue Recognition. Revenue is recognized when a product is delivered or shipped to the customer and all material conditions relating to the sale have been substantially performed. In addition, within the Company’s operations as a whole, the Company derives part of its revenues from the sale of downloadable software products. The Company recognizes software revenue for software products and related services in accordance with ASC 985-605, Software Revenue Recognition
RESEARCH AND DEVELOPMENT	RESEARCH AND DEVELOPMENT The Company’s research and development costs consist of direct production costs, including labor directly associated with the development of projects and outside consultants, and indirect costs such as those associated with facilities use. For labor costs and costs of outside consultants, the Company records the research and development costs as a reduction against either personnel costs or professional fees. For facilities leasing related expenses, the Company records the research and development costs as a reduction against rent. For the six months ended June 30, 2015 and 2014, the Company recognized $156,478 and $107,758, respectively, in research and development costs.
EARNINGS (LOSS) PER SHARE	EARNINGS (LOSS) PER SHARE The Company follows the guidance of ASC 260, Earnings Per Share When discontinued operations, extraordinary items, and/or the cumulative effect of an accounting change are present, income before any of such items on a per share basis represents the “control number” in determining whether potential shares of common stock are dilutive or anti-dilutive. Thus, the same number of potential shares of common stock used in computing diluted EPS for income from continuing operations is used in calculating all other reported diluted EPS amounts. In the case of a net loss, it is assumed that no incremental shares would be issued because they would be anti-dilutive. In addition, certain options and warrants are considered anti-dilutive because the exercise prices were above the average market price during the period. Anti-dilutive shares are not included in the computation of diluted EPS, in accordance with ASC 260-10-45-17. The following potentially dilutive securities were excluded from the calculation of diluted loss per share for the six months ended June 30, 2015 and 2014, because their impact was anti-dilutive: For the Six Months Ended June 30, 2015 2014 Warrants 3,950,000 --- Convertible notes payable 24,500,000 50,000,000 Total weighted average anti-dilutive potential common shares 28,450,000 50,000,000
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS At June 30, 2015, there were no recent accounting pronouncements that the Company believed would have a material impact on its consolidated financial statements.

Summary of Significant Accoun20

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2015
Summary of Significant Accounting Policies [Abstract]
Schedule of potential common share of anti-dilutive	For the Six Months Ended June 30, 2015 2014 Warrants 3,950,000 --- Convertible notes payable 24,500,000 50,000,000 Total weighted average anti-dilutive potential common shares 28,450,000 50,000,000

Merger Agreement (Tables)

Merger Agreement (Tables)	6 Months Ended
	Jun. 30, 2015
Merger Agreement [Abstract]
Schedule of fair value of the acquired assets and liabilities	Consideration – 119,134,980 outstanding shares of common stock of the Company at a closing price of $0.006 as of July 23, 2014 $ 714,810 Net recognized values of the Company’s identifiable assets and liabilities Assets $ 32,047 Liabilities (750,702 ) $ 718,655 Goodwill $ 1,433,465

Inventories(Tables)

Inventories(Tables)	6 Months Ended
	Jun. 30, 2015
Inventories [Abstract]
Schedule of inventory	2015 Raw materials $ 45,976 Finished goods 6,327 Inventories $ 52,303

Property and Equipment (Tables)

Property and Equipment (Tables)	6 Months Ended
	Jun. 30, 2015
Property and Equipment [Abstract]
Schedule of property and equipment	2015 Office equipment $ 3,466 Warehouse equipment 76,339 Computer equipment 8,708 Less: accumulated depreciation (49,789 ) Property and equipment $ 38,724

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2015
Intangible Assets [Abstract]
Schedule of intangible assets, net of accumulated amortization	SMT assets $ 380,631 MRP assets 15,000 Intangible assets $ 395,631

Notes Payable (Tables)

Notes Payable (Tables)	6 Months Ended
	Jun. 30, 2015
Notes Payable [Abstract]
Schedule of notes payable	2015 Note payable, trade $ 366,283 Note payable, related party 479,000 Total $ 845,283
Schedule of notes payable trade	2015 Unsecured term note payable to a former shareholder due January 2012, plus interest at 5% APR. Interest on overdue principal accruing at 10% APR. (a) $ 28,783 Unsecured term note payable to a shareholder individual due August 1, 2015, plus interest at 10% APR. (b) 300,000 Secured term note payable to a current shareholder due December 31, 2014, plus interest at 14% APR. (c) 20,000 Unsecured term note payable to a current shareholder, no due date, non-interest bearing. (d) 7,500 Convertible term note payable to a non-shareholder individual due August 2016, plus interest at 10% APR, convertible at $0.02 per share of common stock. (e) 10,000 Total $ 366,283
Schedule of notes payable, related party	2015 Non-interest bearing note payable, due on demand. (a) $ 239,000 Convertible note payable to a company controlled by an outside director due on demand, plus interest at 4.5% APR, convertible at $0.01 per share of common stock. (b) 60,000 Convertible note payable to the Company’s current corporate counsel due on demand, plus interest at 4.5% APR, convertible at $0.01 per share of common stock. (c) 150,000 Convertible note payable to an outside director due on demand, plus interest at 4.5% APR, convertible at $0.01 per share of common stock. (d) 30,000 Total $ 479,000

Stockholders' Deficit (Tables)

Stockholders' Deficit (Tables)	6 Months Ended
	Jun. 30, 2015
Stockholders' Deficit [Abstract]
Schedule of common stock	Date Securities Issued Securities Title Issued To Number of Securities Issued Price per share Consideration Number of Warrants Footnotes Common Stock Issuances Sold for Cash Six months ended June 30, 2015 Restricted Common Stock Private Purchasers 36,500,000 $ 0.010 $ 365,000 3,650,000 1 Issued for compensation to employees, executive officers and board of directors Six months ended June 30, 2015 Restricted Common Stock Outside Directors 2,071,429 $ 0.014 $ 29,000 --- 2 Issued for compensation to contractors Six months ended June 30, 2015 Restricted Common Stock Consultants 6,000,000 $ 0.014 $ 84,000 --- 3

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 30, 2015
Commitments and Contingencies [Abstract]
Schedule of commitments and contingencies annual salary rate	Chief Executive Officer Base Annual Salary $ 162,500
Schedule of commitments and contingencies payment for termination of disability	Accrued Base Salary Vested Deferred Vacation Compensation Aggregate included in Accrued Payroll at June 30, 2015 $ 283,218 $ 12,501

Discontinued Operations (Tables

Discontinued Operations (Tables)	6 Months Ended
	Jun. 30, 2015
Discontinued Operations [Abstract]
Schedule of discontinued operations of balance sheet and income statement	Other current liabilities from discontinued operations: June 30, 2015 Accrued royalties $ 114,368 Other current liabilities from discontinued operations $ 114,368

Summary of Significant Accoun29

Summary of Significant Accounting Policies (Details) - shares	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total weighted average anti-dilutive potential common shares	28,450,000	50,000,000
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total weighted average anti-dilutive potential common shares	3,950,000
Convertible notes payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total weighted average anti-dilutive potential common shares	24,500,000	50,000,000

Summary of Significant Accoun30

Summary of Significant Accounting Policies (Details Textual) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended
	Jul. 23, 2014	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Summary of Significant Accounting Policies (Textual)
Research and development cost		$ 53,785	$ 1,843	$ 156,478	$ 107,758
EcoSmart Acquisition Corp [Member]
Summary of Significant Accounting Policies (Textual)
Common stock price (per share)	$ 0.001
Number of shares issued	277,982,500

Going Concern (Details)

Going Concern (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Going Concern (Textual)
Working capital	$ 1,666,079		$ 1,666,079
Accumulated deficit	(3,187,301)		(3,187,301)		$ (2,764,670)
Net Loss	$ (306,048)	$ (437,302)	(422,631)	$ (821,973)
Net cash used in operating activities			$ (336,088)	$ (552,100)

Merger Agreement (Details)

Merger Agreement (Details)	6 Months Ended
	Jun. 30, 2015USD ($)
Merger Agreement [Abstract]
Consideration - 119,134,980 outstanding shares of common stock of the Company at a closing price of $0.006 as of July 23, 2014	$ 714,810
Net recognized values of the Company's identifiable assets and liabilities
Net recognized values of the Company's identifiable assets and liabilities	718,655
Goodwill	$ 1,433,465

Merger Agreement (Details Textu

Merger Agreement (Details Textual) - USD ($)	1 Months Ended
	Jul. 23, 2014	Jun. 30, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Assets	$ 32,047
Liabilities	$ (750,702)
Preferred stock, par value	$ 0.001	$ 0.001	$ 0.001
Common stock, shares issued	277,982,500	462,691,409	420,479,980
Common stock, par value	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized	900,000,000	900,000,000	900,000,000
Common stock acquired percentage	70.00%
EcoSmart Acquisition Corp [Member]
Business Acquisition [Line Items]
Common stock, shares issued	277,982,500
Common stock, shares authorized	120,000,000
Merger Agreements [Member]
Business Acquisition [Line Items]
Preferred stock, par value	$ 0.001
Common stock, shares issued	119,134,980
Common stock, par value	$ 0.001
Common stock, shares authorized	900,000,000
Common stock acquired percentage	70.00%
Outstanding capital stock	111,193

Inventories (Details)

Inventories (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Inventories [Abstract]
Raw materials	$ 45,976
Finished goods	6,327
Inventories	$ 52,303	$ 50,959

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Less: accumulated depreciation	$ (49,789)
Property and equipment	38,724	$ 47,454
Office equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	3,466
Warehouse equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	76,339
Computer equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	$ 8,708

Property and Equipment (Detai36

Property and Equipment (Details Textual) - USD ($)	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Property and Equipment (Textual)
Depreciation	$ 8,730	$ 9,700

Intangible Assets (Details)

Intangible Assets (Details)	Jun. 30, 2015USD ($)
Indefinite-lived Intangible Assets [Line Items]
Intangible assets	$ 395,631
SMT assets [Member]
Indefinite-lived Intangible Assets [Line Items]
Intangible assets	380,631
MRP assets [Member]
Indefinite-lived Intangible Assets [Line Items]
Intangible assets	$ 15,000

Intangible Assets (Details Text

Intangible Assets (Details Textual)	6 Months Ended
	Jun. 30, 2015
Intangible Assets (Textual)
Intangible assets estimated useful lives	11 years

Notes Payable (Details)

Notes Payable (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Notes Payable [Abstract]
Notes payable, trade	$ 366,283	$ 323,783
Note payable, related party	479,000	$ 489,000
Total	$ 845,283

Notes Payable (Details 1)

Notes Payable (Details 1) - USD ($)		Jun. 30, 2015	Dec. 31, 2014
Notes Payable [Abstract]
Unsecured term note payable to a former shareholder due January 2012, plus interest at 5% APR. Interest on overdue principal accruing at 10% APR.	[1]	$ 28,783
Unsecured term note payable to a shareholder individual due August 1, 2015, plus interest at 10% APR.	[2]	300,000
Secured term note payable to a current shareholder due December 31, 2014, plus interest at 14% APR.	[3]	20,000
Unsecured term note payable to a current shareholder, no due date, non-interest bearing.	[4]	7,500
Convertible term note payable to a non-shareholder individual due August 2016, plus interest at 10% APR, convertible at $0.02 per share of common stock.		10,000
Total		$ 366,283	$ 323,783
[1]	At June 30, 2015, the Company was in arrears on the unsecured term notes payable (a) to the former shareholder.
[2]	As of June 30, 2015, the Company held a note payable (b) with a shareholder individual.
[3]	For the security on the note payable (c) to a current shareholder, the Company agreed to transfer the domain FormTool.com name to the shareholder to hold in escrow in case of default as the security on this note payable (c).
[4]	During the six months ended June 30, 2015, the Company repaid $7,500 of an unsecured note payable (d) to a current shareholder.

Notes Payable (Details 2)

Notes Payable (Details 2) - USD ($)		Jun. 30, 2015	Dec. 31, 2014
Short-term Debt [Line Items]
Non-interest bearing note payable, due on demand.	[1]	$ 239,000
Convertible note payable		250,000
Total		479,000	$ 489,000
Convertible Notes Payable [Member] | Outside Director [Member]
Short-term Debt [Line Items]
Convertible note payable	[2]	60,000
Convertible Notes Payable [Member] | Corporate Council [Member]
Short-term Debt [Line Items]
Convertible note payable	[3]	150,000
Convertible Notes Payable [Member] | Director [Member]
Short-term Debt [Line Items]
Convertible note payable	[2]	$ 30,000
[1]	As of June 30, 2015, no principle payments have been made on note (a).
[2]	Note payables (b) and (d) are agreements with an outside director and cover a portion of the amount that the outside director was owed for certain vendor payments made directly by the outside director's personal credit card and/or for funds previously loaned to the Company for working capital.
[3]	Note payable (c) is an agreement with the Company's current corporate counsel and covers the amount that was due its corporate counsel at the year ended December 31, 2014. See Note 11.

Notes Payable (Details Textuals

Notes Payable (Details Textuals) - USD ($)		6 Months Ended	12 Months Ended
		Jun. 30, 2015	Dec. 31, 2014
Notes Payable (Textual)
Convertible price per share		$ 0.02
Convertible note payable		$ 250,000
Secured debt	[1]	20,000
Convertible notes payable, current	[2]	300,000
Unsecured term note payable to a current shareholder, no due date, non-interest bearing.	[3]	7,500
Convertible term note payable to a non-shareholder individual due August 2016, plus interest at 10% APR, convertible at $0.02 per share of common stock.		$ 10,000
Notes payable description		The shareholder agreed to maintain the domain name in good standing throughout the term of the note and transfer the domain back to the Company within 30 days following final payment of the note.
Convertible Notes Payable [Member] | Director [Member]
Notes Payable (Textual)
Debt instrument note payable plus interest		4.50%
Convertible price per share		$ 0.01
Convertible note payable	[4]	$ 60,000
Convertible Notes Payable [Member] | Corporate Council [Member]
Notes Payable (Textual)
Debt instrument note payable plus interest		4.50%
Convertible price per share		$ 0.01
Convertible note payable	[5]	$ 150,000
Convertible Notes Payable [Member] | Director [Member]
Notes Payable (Textual)
Debt instrument note payable plus interest		4.50%
Convertible price per share		$ 0.01
Convertible note payable	[4]	$ 30,000
Unsecured Debt [Member]
Notes Payable (Textual)
Percentage of debt		10.00%
Debt instrument principal accruing interest		10.00%
Debt instrument note payable plus interest		5.00%
Secured Debt [Member]
Notes Payable (Textual)
Debt instrument note payable plus interest			14.00%
[1]	For the security on the note payable (c) to a current shareholder, the Company agreed to transfer the domain FormTool.com name to the shareholder to hold in escrow in case of default as the security on this note payable (c).
[2]	As of June 30, 2015, the Company held a note payable (b) with a shareholder individual.
[3]	During the six months ended June 30, 2015, the Company repaid $7,500 of an unsecured note payable (d) to a current shareholder.
[4]	Note payables (b) and (d) are agreements with an outside director and cover a portion of the amount that the outside director was owed for certain vendor payments made directly by the outside director's personal credit card and/or for funds previously loaned to the Company for working capital.
[5]	Note payable (c) is an agreement with the Company's current corporate counsel and covers the amount that was due its corporate counsel at the year ended December 31, 2014. See Note 11.

Gain on Debt Settlement (Detail

Gain on Debt Settlement (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Gain on Debt Settlement [Abstract]
Gain on debt settlement			$ 200,000
Convertible note agreement	$ 250,000		$ 250,000
Additional derivative liability					$ 250,000
Conversion feature			$ (250,000)
Derivative liability total	$ 500,000		500,000
Original convertible note payable along with the conversion feature			(250,000)
Adjusted principal amount			$ 300,000

Stockholders' Deficit (Details)

Stockholders' Deficit (Details) - Jun. 30, 2015 - Restricted Stock [Member] - USD ($)		Total
Private Purchasers [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Securities Issued		36,500,000
Price per share		$ 0.010
Consideration	[1]	$ 365,000
Number of Warrants		3,650,000
Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Securities Issued		2,071,429
Price per share		$ 0.014
Consideration	[2]	$ 29,000
Number of Warrants
Consultants [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Securities Issued		6,000,000
Price per share		$ 0.014
Consideration	[3]	$ 84,000
Number of Warrants
[1]	These were sales made pursuant to private placement commenced as of December 8, 2014 carrying a purchase price of $10,000 per unit, with each such unit consisting of 1,000,000 shares of common stock (effectively priced at $0.01 per share) and a 1-year warrant to purchase an additional 100,000 shares of common stock at an exercise price of $0.10 per share.
[2]	Shares to be issued in lieu of cash for partial director's fees accrued and unpaid from January 2014 through December 2014. Consideration is calculated to be the value of the security at the date of grant of March 6, 2015.
[3]	Issued as compensation for consulting, planning, research and development and enhancement of sales opportunities. Consideration is calculated to be the value of the security at the date of grant of March 6, 2015.

Stockholders' Deficit (Details

Stockholders' Deficit (Details Textual) - USD ($)	6 Months Ended
	Jun. 30, 2015	Dec. 31, 2014	Jul. 23, 2014
Subsidiary, Sale of Stock [Line Items]
Shares of common stock	462,691,409	420,479,980	277,982,500
Common stock, par value	$ 0.001	$ 0.001	$ 0.001
Auditor fees	$ 16,005
Merger Agreements [Member]
Subsidiary, Sale of Stock [Line Items]
Shares of common stock			119,134,980
Common stock, par value			$ 0.001
Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Shares of common stock	1,000,000
Share price	$ (0.01)
Number of common stock cancelled	2,192,500
Common Stock [Member] | Merger Agreements [Member]
Subsidiary, Sale of Stock [Line Items]
Number of common stock cancelled	117,500
Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Warrants exercise price	$ 0.10
Warrent issued	100,000
Term of warrant	1 year
Private Offering [Member]
Subsidiary, Sale of Stock [Line Items]
Purchase price	$ 10,000

Commitments and Contingencies46

Commitments and Contingencies (Details)	6 Months Ended
	Jun. 30, 2015USD ($)
Chief Executive Officer [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Base Annual Salary	$ 162,500

Commitments and Contingencies47

Commitments and Contingencies (Details 1) - Chief Executive Officer [Member]	Jun. 30, 2015USD ($)
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Accrued Base Salary	$ 283,218
Vested Deferred Vacation Compensation	$ 12,501

Commitments and Contingencies48

Commitments and Contingencies (Details Textual)	1 Months Ended		6 Months Ended
	Feb. 28, 2015USD ($)ft²	Jul. 23, 2014USD ($)	Jun. 30, 2015USD ($)	Jan. 31, 2015ft²
Commitments and Contingencies (Textual)
Rent expense			$ 57,975
Monthly rent amount related to sales and use taxes	$ 2,662.50		$ 7,000
Term of renewal of lease			5 years
Area of Company leases | ft²	3,200			8,560
Lease expiration date			Dec. 31, 2019
Chief Executive Officer [Member]
Commitments and Contingencies (Textual)
Base Annual Salary			$ 162,500
Employment Agreement [Member] | Chief Executive Officer [Member]
Commitments and Contingencies (Textual)
Term of employment agreement		3 years
Percentage of provision for incentive-based bonus		1.50%
Maximum limit of bonus		$ 500,000
Employment Agreement [Member] | Mr. Gimvang [Member]
Commitments and Contingencies (Textual)
Agreement term			3 years
Base Annual Salary			$ 120,000
Revenue percentage			5.00%

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)		6 Months Ended
		Jun. 30, 2015	Dec. 31, 2014
Related Party Transactions (Textual)
Notes payable to related parties		$ 479,000	$ 489,000
Convertible note payable		$ 250,000
Convertible price per share		$ 0.02
Outside Director [Member] | Convertible Notes Payable [Member]
Related Party Transactions (Textual)
Convertible note payable	[1]	$ 60,000
Convertible note payable plus interest		4.50%
Convertible price per share		$ 0.01
Corporate Council [Member] | Convertible Notes Payable [Member]
Related Party Transactions (Textual)
Convertible note payable	[2]	$ 150,000
Convertible note payable plus interest		4.50%
Convertible price per share		$ 0.01
Director [Member] | Convertible Notes Payable [Member]
Related Party Transactions (Textual)
Convertible note payable	[1]	$ 30,000
Convertible note payable plus interest		4.50%
Convertible price per share		$ 0.01
[1]	Note payables (b) and (d) are agreements with an outside director and cover a portion of the amount that the outside director was owed for certain vendor payments made directly by the outside director's personal credit card and/or for funds previously loaned to the Company for working capital.
[2]	Note payable (c) is an agreement with the Company's current corporate counsel and covers the amount that was due its corporate counsel at the year ended December 31, 2014. See Note 11.

Discontinued Operations (Detail

Discontinued Operations (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Other current liabilities from discontinued operations:
Accrued royalties	$ 114,368
Other current liabilities from discontinued operations	$ 114,368	$ 114,368

Discontinued Operations (Deta51

Discontinued Operations (Details Textual) - QuickVerse product line [Member] - USD ($)	6 Months Ended
	Jun. 30, 2015	May. 05, 2011
Discontinued Operations (Textual)
Purchase price of QuickVerse product line	$ 975,000
Existing liability		$ 140,000

Subsequent Events (Details)

Subsequent Events (Details) - Jul. 31, 2015 - Subsequent Event [Member] - USD ($) $ / shares in Units, $ in Thousands	Total
Subsequent Event [Line Items]
Restricted shares of common stock , Shares	5,000,000
Restricted shares of common stock, Values	$ 50,000
Share price	$ 0.01
Warrants exercise price	$ 0.10
Warrant issued	500,000
Warrants exercise period	1 year