HPIL Holding (HPIL) 10-Q/A 20 Nov 13 2013 Q3 Quarterly report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013
Document and Entity Information [Abstract]	'
Entity Registrant Name	'HPIL HOLDING
Entity Central Index Key	'0001286345
Trading Symbol	'hpil
Current Fiscal Year End Date	'--12-31
Entity Filer Category	'Smaller Reporting Company
Entity Common Stock, Shares Outstanding	56,836,000
Document Type	'10-Q
Document Period End Date	30-Sep-13
Amendment Flag	'false
Document Fiscal Year Focus	'2013
Document Fiscal Period Focus	'Q3

UNAUDITED_CONDENSED_CONSOLIDAT

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current Assets:	'	'
Cash	$451,466	$218,046
Prepaid expense	'	10,000
Total Current Assets	451,466	228,046
Other Assets:	'	'
Advances to related parties	196,409	'
Property & equipment	178,742	87,605
Investment in affiliated company	297,500	297,500
Total Other Assets	672,651	385,105
Total Assets	1,124,117	613,151
Current Liabilities:	'	'
Accounts payable and accrued liabilities	'	'
Advances from stockholder	'	77,500
Total Current Liabilities	'	77,500
Commitments	'	'
Stockholders' Equity:	'	'
Common stock par value $0.0001; 400,000,000 shares authorized; 56,836,000 and 56,655,000 issued and outstanding at September 30, 2013 and December 31, 2012, respectively	5,684	5,666
Additional paid-in capital	2,662,894	1,686,243
Deficit accumulated during the development stage	-1,544,461	-1,156,258
Total Stockholders' Equity	1,124,117	535,651
Total Liabilities and Stockholders' Equity	1,124,117	613,151
Preferred stock, series 1, class P-1	'	'
Statement [Line Items]	'	'
Preferred stock value	'	'
Preferred stock, series 2, class P-2	'	'
Statement [Line Items]	'	'
Preferred stock value	'	'

UNAUDITED_CONDENSED_CONSOLIDAT1

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) (Unaudited) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Statement Of Financial Position [Abstract]	'	'
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	400,000,000	400,000,000
Common stock, shares issued	56,836,000	56,655,000
Common stock, shares outstanding	56,836,000	56,655,000
Preferred stock, series 1, class P-1	'	'
Statement [Line Items]	'	'
Preferred stock, par value (in dollars per share)	$8.75	$8.75
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, shares issued	22,000	22,000
Preferred stock, shares outstanding	22,000	22,000
Preferred stock, series 2, class P-2	'	'
Statement [Line Items]	'	'
Preferred stock, par value (in dollars per share)	$7	$7
Preferred stock, shares authorized	75,000,000	75,000,000
Preferred stock, shares issued	'	'
Preferred stock, shares outstanding	'	'

UNAUDITED_CONDENSED_CONSOLIDAT2

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) (USD $)	3 Months Ended		9 Months Ended		115 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Income Statement [Abstract]	'	'	'	'	'
Sales	'	'	'	'	$42,021
Cost of Goods Sold	'	'	'	'	36,419
Gross Profit	'	'	'	'	5,602
Operating Expenses:	'	'	'	'	'
General and administrative	122,717	71,235	388,203	135,228	1,331,116
Total Operating Expenses	122,717	71,235	388,203	135,228	1,331,116
Loss from Continuing Operations	-122,717	-71,235	-388,203	-135,228	-1,325,514
Loss from Discontinued Operations	'	'	'	'	-218,947
Net Loss	($122,717)	($71,235)	($388,203)	($135,228)	($1,544,461)
Loss per Weighted Number of Shares Outstanding - Basic and Diluted (in dollars per share)	$0	$0	($0.01)	($0.01)	($0.16)
Weighted Average Number of Shares Outstanding - Basic and Diluted (in shares)	56,778,609	55,363,696	56,703,454	20,671,058	9,512,508

UNAUDITED_CONDENSED_CONSOLIDAT3

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (USD $)	9 Months Ended		115 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
OPERATING ACTIVITIES:	'	'	'
Net loss	($388,203)	($135,228)	($1,544,461)
Adjustment for non-cash item:	'	'	'
Common stock issued for services	'	'	10,000
Deferred stock offering expense amortization	'	'	32,842
Adjustments for changes in working capital:	'	'	'
Prepaid expenses	10,000	-25,472	'
Accounts payable and accrued expenses	'	-81,813	'
NET CASH USED IN OPERATING ACTIVITIES	-378,203	-242,513	-1,501,619
INVESTING ACTIVITIES:	'	'	'
Investment in Property & Equipment	-91,137	'	-178,741
Advances to Related Parties	-196,409	'	-196,409
NET CASH USED IN INVESTING ACTIVITIES	-287,546	'	-375,150
FINANCING ACTIVITIES:	'	'	'
Proceeds from issuance of common stock	976,669	250,000	1,751,119
Net (repayments to) advances from stockholder	-77,500	49,156	422,500
Repayment of note payable to stockholder	'	'	-115,000
Issuance of preferred stock	'	'	192,500
Deferred stock offering expenses	'	'	-32,842
Advances from officers	'	'	109,958
NET CASH PROVIDED BY FINANCING ACTIVITIES	899,169	299,156	2,328,235
NET INCREASE IN CASH	233,420	56,643	451,466
CASH - BEGINNING OF PERIOD	218,046	'	'
CASH - END OF PERIOD	$451,466	$56,643	$451,466

NATURE_OF_BUSINESS_AND_BASIS_O

NATURE OF BUSINESS AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation Of Financial Statements [Abstract]	'
NATURE OF BUSINESS AND BASIS OF PRESENTATION	'
	NOTE 1 – NATURE OF BUSINESS AND BASIS OF PRESENTATION
	Nature of Operations
	HPIL HOLDING and Subsidiaries (referred to in this report as “HPIL”, the “Company”, “us”, “our” or “we”) (formerly Trim Holding Group) was incorporated on February 17, 2004 in the state of Delaware under the name TNT Designs, Inc. A substantial part of the Company’s activities were involved in developing a business plan to market and distribute fashion products.
	On June 16, 2009, the majority interest in the Company was purchased in a private agreement by Louis Bertoli, an individual, with the objective to acquire and/or merge with other businesses.
	On October 7, 2009, the Company merged with and into Trim Nevada, Inc., which became the surviving corporation. The merger did not result in any change in the Company’s management, assets, liabilities, net worth or location of principal executive offices. However, this merger changed the legal domicile of the Company from Delaware to Nevada where Trim Nevada, Inc. was incorporated. Each outstanding share of TNT Designs, Inc. was automatically converted into one share of the common stock of Trim Nevada, Inc. Pursuant to the merger, the Company changed its name from TNT Designs, Inc. to Trim Holding Group and announced the change in the Company’s business focus to health care and environmental quality sectors. Afterwards the Company determined it no longer needed its inactive subsidiaries, and as such, all three subsidiaries were dissolved.
	On May 21, 2012, the Company changed its name to HPIL HOLDING.
	As of September 30, 2013, the Company has yet to commence operations. Expenses incurred from February 17, 2004 (date of inception) through September 30, 2013 relate to the Company’s formation and general administrative activities. In the course of its start-up activities, the Company has sustained operating losses and expects to incur an operating loss for the foreseeable future. The Company has generated a limited amount of revenue and has not achieved profitable operations or positive cash flows from operations. The report of the Company’s independent registered accounting firm on the Company’s consolidated financial statements as of and for the year ended December 31, 2012 contained an emphasis of a matter paragraph stating that these factors raise substantial doubt about its ability to continue as a going concern. On July 27, 2013 the Company raised $899,250 from the sale of common stock and also expects to raise additional capital during 2013 and 2014 to fund start-up activities. In addition, as discussed in this Note 1 below, the Company’s wholly owned subsidiary HPIL HEALTHCARE Inc. expects to begin supplying its IFLOR product in 2014. The Company believes that this additional funding will be sufficient to fund operating expenses through at least the first nine months of 2014. Moreover, the Company’s majority stockholder has indicated his ability and intent to provide financial support to the Company at least through September 30, 2014, should it be necessary.
	HPIL HOLDING’s intends that its main activity will be in the business of investing in differing business sectors.
	To begin the implementation of the business plan, on September 10, 2012, Company organized six new subsidiary companies. Each of these subsidiary companies is wholly owned (100%) by the Company. The names of the new subsidiary companies were HPIL HEALTHCARE Inc., HPIL ENERGYTECH Inc., HPIL WORLDFOOD Inc., HPIL REAL ESTATE Inc., HPIL GLOBALCOM Inc. and HPIL ART&CULTURE Inc. These companies have been organized to implement the various growth strategies of the Company. HPIL HEALTHCARE Inc. has been organized to facilitate investments in the health care sector. HPIL ENERGYTECH Inc. has been organized to facilitate investments in the energy sector. HPIL WORLDFOOD Inc. has been organized to facilitate investments in the food sector. HPIL REAL ESTATE Inc. has been organized to facilitate investments in the real estate sector. HPIL GLOBALCOM Inc. has been organized to facilitate investments in the communication sector and HPIL ART&CULTURE Inc. has been organized to facilitate investments in the art and culture sector. We intend to make such investments in the United States and worldwide if adequate candidates can be identified.
	A concentration of the Company has become the development of the IFLOR Business to produce a “Massage Vibrator for the Relief of Aches and Pain” product through our subsidiary, HPIL HEALTHCARE Inc.  We are in the planning stages of our marketing efforts and hope to generate interest in the product through existing strategic cooperation agreements and other consumer outreach and feedback.  As of now, we expect our primary retail outlet will be pharmacy chains worldwide.  The Company began design and molding of the product in the first quarter of 2013, which remains underway as of the third quarter of 2013.  We plan to engage manufacturers for production, expect to reach full production by the second quarter of 2014, and begin supplying the product to retail outlets in 2014.
	Basis of Presentation
	The accompanying Unaudited Condensed Consolidated Financial Statements (“Financial Statements”) have been prepared by management in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information and applicable rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and disclosures required by U.S. GAAP for complete consolidated financial statements. In the opinion of management, all adjustments, consisting principally of normal recurring adjustments, considered necessary for a fair presentation have been included. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and the accompanying notes. Actual results could differ from these estimates. These financial statements should be read in conjunction with the Company’s audited consolidated financial statements and accompanying notes for the year ended December 31, 2012, included in our Annual Report on Form 10-K filed with the SEC on April 16, 2013. Additionally, our operating results for the three months and nine months ended September 30, 2013 are not necessarily indicative of the results that can be expected for the year ending December 31, 2013 or for any other period.
	As of September 30, 2013 none of the above subsidiaries have begun operations.

SIGNIFICANT_ACCOUNTING_POLICIE

SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES
	Development Stage Company
	The Company is a development stage company. The Company is still devoting substantially all of its efforts to developing its business and its planned principal operations. Operations have not yet commenced, but are planned to commence in the next twelve months.
	Principles of Consolidation
	The Unaudited Condensed Consolidated Financial Statements include the accounts of the Company and its wholly owned subsidiaries. All material intercompany transactions and balances have been eliminated in consolidation.
	Investment in Unconsolidated Affiliate
	The Company utilizes the equity method of accounting, as prescribed by ASC Topic 323 “Investments – Equity Method and Joint Ventures”, when it is able to exercise significant management influence over the entity’s operations, which generally occurs when HPIL has an ownership interest of between 20% and 50% in an entity. The cost method of accounting is used when the Company does not exercise significant management influence, generally when HPIL has an ownership interest of less than 20%. The Company’s 32% investment in Haesler Real Estate Management SA (“HREM”) is accounted for under the equity method of accounting. The Company’s share of HREM’s earnings for the nine months ended September 30, 2013 is immaterial.
	Use of Estimates
	The preparation of financial statements, in conformity with GAAP, requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, disclosures of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Management evaluates these estimates and assumptions on a regular basis. Actual results could differ from these estimates.
	Income Taxes
	The Company accounts for income taxes whereby deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company accounts for uncertain tax positions in accordance with ASC Topic 740-10, “Accounting for Uncertainty in Income Taxes”. This guidance clarifies the accounting for income taxes by prescribing the minimum recognition threshold an income tax position is required to meet before being recognized in the financial statements and applies to all federal or state income tax positions. Each income tax position is assessed using a two-step process. A determination is first made as to whether it is more likely than not that the income tax position will be sustained, based upon technical merits, upon examination by the taxing authorities. If the income tax position is expected to meet the more likely than not criteria, the benefit recorded in the financial statements equals the largest amount that is greater than 50% likely to be realized upon its ultimate settlement.
	As of September 30, 2013 and December 31, 2012 there were no amounts that are required to be accrued in respect to uncertain tax positions.
	The Company’s tax returns are not currently under examination by the Internal Revenue Service (“IRS”) or state authorities. However, fiscal years 2010 and later remain subject to examination by the IRS and respective states.
	Property and equipment
	The Company’s property and equipment consists of molds and designs not yet being used in operations at September 30, 2013.  Once placed into operations, the Company will depreciate these assets over their estimated useful lives, expected to range between 5 and 10 years.  For the nine months ended September 30, 2013 or the calendar year 2012, the Company has not recorded any depreciation expense related to these assets as they are not yet placed in service.
	Net Loss per Share
	Basic loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding for the period. Diluted loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding for the period and the number of shares of common stock issuable upon assumed exercise of preferred stock provided the result is not anti-dilutive.
	For the nine months ended September 30, 2013 and the calendar year 2012, and for the period from inception (February 17, 2004) to September 30, 2013, no potentially dilutive securities were included in the computation of loss per share due to the net losses.
	Recently Issued Accounting Pronouncements
	Management has reviewed recently issued accounting pronouncements and determined that none of the recent pronouncements are expected to significantly affect the Company.

NOTE_AND_ADVANCES_PAYABLE_STOC

NOTE AND ADVANCES PAYABLE - STOCKHOLDER	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
NOTE AND ADVANCES PAYABLE - STOCKHOLDER	'
	NOTE 3 – NOTE AND ADVANCES PAYABLE - STOCKHOLDER
	During 2012 the Company, in agreement with the Company’s majority stockholder, cancelled its 22,000 shares of preferred stock outstanding in exchange for a note payable of $192,500.  The note was non-interest bearing and was repaid during the nine months ended September 30, 2013.  During the nine months ended September 30, 2013, the stockholder made additional advances to the Company under the same terms, which advances were repaid during the nine months ended September 30, 2013.  The Company has $Nil and $77,500 payable to this stockholder as of September 30, 2013 and December 31, 2012, respectively.

CAPITAL_STOCK

CAPITAL STOCK	9 Months Ended
	Sep. 30, 2013
Equity [Abstract]	'
CAPITAL STOCK	'
	NOTE 4 – CAPITAL STOCK
	On June 28, 2012, pursuant to the terms of a Patent Purchase Agreement made by and between the Company and GIOTOS, we issued 100,000,000 shares of common stock to GIOTOS, a company owned and controlled by Mr. Louis Bertoli. The number of shares issued and the purchase price were subject to a valuation of the common stock and of certain patents rights and other related business processes and know-how (“IFLOR Business”), and were to be adjusted based upon the these fair values.
	The Company subsequently obtained the expected third-parties valuations of the common stock and of the IFLOR Business (the “Valuations”).  Based on the Valuations, the Company exercised its right to adjust the amount of shares pursuant to the terms of the Stock Purchase Agreement.  On April 12, 2013, we executed a Closing Agreement with GIOTOS Limited to reduce the purchase price to $12,500,000 and to effect the share adjustment and return 50,000,000 shares to the Company.  As both entities are majority owned and controlled by Mr. Bertoli, assets acquired in transactions between entities under common control should be recorded at the current carrying value of the seller. Increasing the carrying value of the assets acquired to estimated fair value is not permitted under these circumstances. Based on the foregoing, the Company has not recorded any carrying value for the acquired patents rights related to the IFLOR Business. Accordingly, the difference between the transaction price and the value of the assets recorded has been recorded in equity as a capital transaction whereby the 50,000,000 shares issued as consideration were recorded to common stock at par value with the offset recorded to additional paid-in capital.
	On February 27, 2013, the Company entered into a Stock Purchase Agreement with an accredited investor, pursuant to which Company agreed to sell and investor agreed to purchase 16,000 shares of Common Stock of the Company for a total purchase price of $81,600. On March 7, 2013, pursuant to the terms and conditions of the Agreement, the Company issued the shares to the investor in exchange for the purchase price.
	On July 27, 2013, the Company entered into a Stock Purchase Agreement with an accredited investor, pursuant to which Company agreed to sell and investor agreed to purchase 165,000 shares of Common Stock of the Company for a total purchase price of $899,250. On August 2, 2013, pursuant to the terms and conditions of the Agreement, the Company issued the shares to the investor in exchange for the purchase price.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	NOTE 5 – RELATED PARTY TRANSACTIONS
	The Company’s wholly owned subsidiary HPIL HEALTHCARE Inc. uses the service of MB Ingenia (Italy) for the production of the "Massage Vibrator for the Relief of Aches and Pain". HPIL HEALTHCARE Inc. made property and equipment purchases from MB Ingenia totaling $91,137 for the nine months ended September 30, 2013 and $178,742 from inception to September 30, 2013. Mr. Bertoli, is the President and CEO of MB Ingenia. Mr. Bertoli also serves as an executive officer and director of our Company.
	The Company also made advances to MB Ingenia of $132,909 during the period ended September 30, 2013.  These advances are deposits on IFLOR samples being produced by MB Ingenia.  The Company also made advances to HREM during the period ended September 30, 2013 totaling $63,500.  These advances are non-interest bearing and due on demand.
	On July 20, 2009, the Company entered into a two-year consulting agreement with Amersey Investments LLC, a company controlled by a director and the CFO of the Company, Nitin Amersey (“Amersey”). Amersey will provide office space, office identity and assist the Company with corporate, financial, administrative and management records. For the nine months ended September 30, 2013 and 2012, the Company incurred expenses of $48,020 and $30,000 respectively, in relation to these services.
	The Company uses Bay City Transfer Agency & Registrar Inc. (“BCTAR”) to do its stock transfers. Mr. Amersey is listed with the Securities and Exchange Commission as a control person of BCTAR. For the nine months ended September 30, 2013 and 2012, the Company incurred expenses of $3,687 and $5,345, respectively, in relation to these services.
	The Company uses the services of Freeland Venture Resources LLC (“Freeland”), for Edgar filings.  Mr. Amersey is a control person in Freeland. For the nine months ended September 30, 2013 and 2012, the Company incurred expenses of $11,270 and $5,878, respectively, in relation to these services.
	The Company uses the services of Cheerful Services International Inc. (“Cheerful”) for corporate press releases. Cheerful is owned by Mr. Amersey’s children and his son is the president. For the nine months ended September 30, 2013 and 2012, the Company incurred expenses of $8,340 and $5,000, respectively, in relation to these services.

DISCONTINUED_OPERATIONS

DISCONTINUED OPERATIONS	9 Months Ended
	Sep. 30, 2013
Discontinued Operations and Disposal Groups [Abstract]	'
DISCONTINUED OPERATIONS	'
	NOTE 6 – DISCONTINUED OPERATIONS
	The gains and losses from the disposition of certain assets, and associated liabilities, operating results, and cash flows are reflected as discontinued operations in the unaudited condensed consolidated financial statements for all periods presented.
	Summarized financial information for discontinued operations for the nine months ended September 30, 2013, the nine months ended September, 2012, and from inception to date are as follows:
			For the Nine Months Ended September 30, 2013		For the Nine Months Ended September 30, 2012		For the Period From Inception (February 17, 2004) to September 30, 2013
	Sales	$	-	$	-	$	-
	Cost of sales		-		-		-
	Gross profit		-		-		-
	Operating expenses
	General & administrative		-		-		-218,947
	Total operating expense		-		-		-218,947
	Net loss from discontinued operations	$	-	$	-	$	-218,947

INCOME_TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	NOTE 7 – INCOME TAXES
	The effective tax rate of 0% differs from the statutory rate of 34% due to the Company recording a valuation allowance against the future tax benefit of current period losses. Management is unable to conclude the related deferred tax assets are more likely than not to be realized due to the recurring losses.

SIGNIFICANT_ACCOUNTING_POLICIE1

SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Development Stage Company	'
	Development Stage Company
	The Company is a development stage company. The Company is still devoting substantially all of its efforts to developing its business and its planned principal operations. Operations have not yet commenced, but are planned to commence in the next twelve months.
Principles of Consolidation	'
	Principles of Consolidation
	The Unaudited Condensed Consolidated Financial Statements include the accounts of the Company and its wholly owned subsidiaries. All material intercompany transactions and balances have been eliminated in consolidation.
Investment in Unconsolidated Affiliate	'
	Investment in Unconsolidated Affiliate
	The Company utilizes the equity method of accounting, as prescribed by ASC Topic 323 “Investments – Equity Method and Joint Ventures”, when it is able to exercise significant management influence over the entity’s operations, which generally occurs when HPIL has an ownership interest of between 20% and 50% in an entity. The cost method of accounting is used when the Company does not exercise significant management influence, generally when HPIL has an ownership interest of less than 20%. The Company’s 32% investment in Haesler Real Estate Management SA (“HREM”) is accounted for under the equity method of accounting. The Company’s share of HREM’s earnings for the nine months ended September 30, 2013 is immaterial.
Use of Estimates	'
	Use of Estimates
	The preparation of financial statements, in conformity with GAAP, requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, disclosures of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Management evaluates these estimates and assumptions on a regular basis. Actual results could differ from these estimates.
Income Taxes	'
	Income Taxes
	The Company accounts for income taxes whereby deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company accounts for uncertain tax positions in accordance with ASC Topic 740-10, “Accounting for Uncertainty in Income Taxes”. This guidance clarifies the accounting for income taxes by prescribing the minimum recognition threshold an income tax position is required to meet before being recognized in the financial statements and applies to all federal or state income tax positions. Each income tax position is assessed using a two-step process. A determination is first made as to whether it is more likely than not that the income tax position will be sustained, based upon technical merits, upon examination by the taxing authorities. If the income tax position is expected to meet the more likely than not criteria, the benefit recorded in the financial statements equals the largest amount that is greater than 50% likely to be realized upon its ultimate settlement.
	As of September 30, 2013 and December 31, 2012 there were no amounts that are required to be accrued in respect to uncertain tax positions.
	The Company’s tax returns are not currently under examination by the Internal Revenue Service (“IRS”) or state authorities. However, fiscal years 2010 and later remain subject to examination by the IRS and respective states.
Property and equipment	'
	Property and equipment
	The Company’s property and equipment consists of molds and designs not yet being used in operations at September 30, 2013.  Once placed into operations, the Company will depreciate these assets over their estimated useful lives, expected to range between 5 and 10 years.  For the nine months ended September 30, 2013 or the calendar year 2012, the Company has not recorded any depreciation expense related to these assets as they are not yet placed in service.
Net Loss per Share	'
	Net Loss per Share
	Basic loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding for the period. Diluted loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding for the period and the number of shares of common stock issuable upon assumed exercise of preferred stock provided the result is not anti-dilutive.
	For the nine months ended September 30, 2013 and the calendar year 2012, and for the period from inception (February 17, 2004) to September 30, 2013, no potentially dilutive securities were included in the computation of loss per share due to the net losses.
Recently Issued Accounting Pronouncements	'
	Recently Issued Accounting Pronouncements
	Management has reviewed recently issued accounting pronouncements and determined that none of the recent pronouncements are expected to significantly affect the Company.

DISCONTINUED_OPERATIONS_Tables

DISCONTINUED OPERATIONS (Tables)	9 Months Ended
	Sep. 30, 2013
Discontinued Operations and Disposal Groups [Abstract]	'
Schedule of financial information for discontinued operations	'
			For the Nine Months Ended September 30, 2013		For the Nine Months Ended September 30, 2012		For the Period From Inception (February 17, 2004) to September 30, 2013
	Sales	$	-	$	-	$	-
	Cost of sales		-		-		-
	Gross profit		-		-		-
	Operating expenses
	General & administrative		-		-		-218,947
	Total operating expense		-		-		-218,947
	Net loss from discontinued operations	$	-	$	-	$	-218,947

NATURE_OF_BUSINESS_AND_BASIS_O1

NATURE OF BUSINESS AND BASIS OF PRESENTATION (Detail Textuals) (USD $)	9 Months Ended
	Sep. 30, 2013
	Subsidiary
Organization, Consolidation and Presentation Of Financial Statements [Abstract]	'
Number of subsidiaries dissolved	3
Amount raised from sale of common stock	$899,250
Number of subsidiaries newly organized	6
Ownership interest in subsidiary by company	100.00%

SIGNIFICANT_ACCOUNTING_POLICIE2

SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals)	9 Months Ended
	Sep. 30, 2013
Schedule Of Equity And Cost Method Investments [Line Items]	'
Cost method ownership percentage, description	'less than 20%
Maximum	'
Schedule Of Equity And Cost Method Investments [Line Items]	'
Percentage of equity ownership interest	50.00%
Minimum	'
Schedule Of Equity And Cost Method Investments [Line Items]	'
Percentage of equity ownership interest	20.00%
Haesler Real Estate Management SA ("HREM")	'
Schedule Of Equity And Cost Method Investments [Line Items]	'
Percentage of equity ownership interest	32.00%

SIGNIFICANT_ACCOUNTING_POLICIE3

SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals 1)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Effective income tax rate reconciliation, tax settlements	'greater than 50%
Molds and designs	'
Property, Plant and Equipment [Line Items]	'
Estimated useful lives	'5 and 10 years

NOTE_AND_ADVANCES_PAYABLE_STOC1

NOTE AND ADVANCES PAYABLE - STOCKHOLDER (Detail Textuals) (USD $)	Dec. 31, 2012	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2012
		Financing arrangement	Financing arrangement	Financing arrangement
		Note Payable	Note Payable	Note Payable
				Preferred stock
Short-term Debt [Line Items]	'	'	'	'
Cancellation of preferred stock issued to an officer in exchange for a note	'	'	'	$192,500
Cancellation of preferred stock issued to an officer in exchange for a note (in shares)	'	'	'	22,000
Notes payable to stockholder	$77,500	'	$77,500	'

CAPITAL_STOCK_Detail_Textuals

CAPITAL STOCK (Detail Textuals) (USD $)	9 Months Ended	0 Months Ended	1 Months Ended
	Sep. 30, 2013	Apr. 12, 2013	Jun. 28, 2012	Jul. 27, 2013	Feb. 27, 2013
		Patent Purchase Agreement	Patent Purchase Agreement	Stock Purchase Agreement	Stock Purchase Agreement
		Common Stock	Common Stock	Common Stock	Common Stock
		GIOTOS Limited	GIOTOS Limited	Accredited investor	Accredited investor
Class of Stock [Line Items]	'	'	'	'	'
Number of shares issued for acquisition	'	'	100,000,000	165,000	16,000
Purchase price of shares issued	$899,250	'	'	$899,250	$81,600
Reduction in purchase price on closing agreement	'	$12,500,000	'	'	'
Reduction in number of shares on closing agreement	'	50,000,000	'	'	'
Stock issued as consideration for patent agreement	'	'	50,000,000	'	'

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Detail Textuals) (USD $)

3 Months Ended

9 Months Ended

115 Months Ended

9 Months Ended

1 Months Ended

9 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2013

Jul. 20, 2009

Sep. 30, 2013

Sep. 30, 2012

Bay City Transfer Agency & Registrar Inc. ("BCTAR")

Bay City Transfer Agency & Registrar Inc. ("BCTAR")

Freeland Venture Resources LLC

Freeland Venture Resources LLC

Cheerful Services International Inc. ("Cheerful")

Cheerful Services International Inc. ("Cheerful")

Mb Ingenia

HREM

Consulting agreement

Consulting agreement

Consulting agreement

Amersey Investments LLC

Amersey Investments LLC

Amersey Investments LLC

Related Party Transaction [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Term of consulting agreement

'

'

'

'

'

'

'

'

'

'

'

'

'

'2 years

'

'

Purchase of property and equipment

'

'

$91,137

'

$178,741

'

'

'

'

'

'

'

'

'

'

'

General and administrative

122,717

71,235

388,203

135,228

1,331,116

3,687

5,345

11,270

5,878

8,340

5,000

'

'

'

48,020

30,000

Advances to related parties

$196,409

'

$196,409

'

$196,409

'

'

'

'

'

'

$132,909

$63,500

'

'

'

DISCONTINUED_OPERATIONS_Summar

DISCONTINUED OPERATIONS - Summary of discontinued operation (Details) (USD $)	9 Months Ended		115 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Discontinued Operations and Disposal Groups [Abstract]	'	'	'
Sales	'	'	'
Cost of sales	'	'	'
Gross profit	'	'	'
Operating expenses	'	'	'
General & administrative	'	'	-218,947
Total operating expense	'	'	-218,947
Net loss from discontinued operations	'	'	($218,947)

INCOME_TAXES_Detail_Textuals

INCOME TAXES (Detail Textuals)	9 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
Effective income tax rate	0.00%
Federal statutory rate	34.00%