Vapor (VPOR) 10-Q 20 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	20-May-14
Document And Entity Information	'	'
Entity Registrant Name	'Vapor Group, Inc.	'
Entity Central Index Key	'0001315718	'
Document Type	'10-Q	'
Document Period End Date	31-Mar-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	334,381,399
Document Fiscal Period Focus	'Q1	'
Document Fiscal Year Focus	'2014	'

Consolidated_Balance_Sheet

Consolidated Balance Sheet (USD $)	Mar. 31, 2014	Dec. 31, 2013
CURRENT ASSETS	'	'
Cash	$61,313	$48,177
Accounts receivable	145,257	104,856
Loan to shareholder	133,187	282,872
Inventory	172,293	149,732
Other	767,134	358,483
Total Current Assets	1,279,184	944,120
PROPERTY AND EQUIPMENT, NET	36,952	16,054
OTHER ASSETS	'	'
Intangible assets, net	1,300	975
Deferred expenses	44,336	87,896
Total other assets	45,636	88,871
TOTAL ASSETS	1,361,772	1,049,045
CURRENT LIABILITIES	'	'
Accounts payable	244,807	'
Accrued interest	105,273	88,375
Accrued Expenses	143,161	'
Payroll tax liability	3,691	'
Convertible notes payable	889,620	319,527
Loans payable related party	14,000	'
Loans payable	180,593	437,910
Sales tax payable	9,197	9,197
TOTAL CURRENT LIABILITIES	1,590,342	855,009
TOTAL LIABILITIES	1,590,342	855,009
STOCKHOLDERS' DEFICIT	'	'
Preferred stock, $0.001 par value, 15,000,000 shares authorized, 1,250,000 and 1,000,000 issued and outstanding at March 31, 2014 and December 31, 2013, respectively	1,250	1,000
Common stock, $0.001 par value, 2,000,000,000 shares authorized, 334,381,399 and 270,020,145 issued and outstanding at March 31, 2014 and December 31, 2013, respectively	334,381	270,020
Adiditional Paid-in-Capital	-326,808	109,958
Accumulated Deficit	-237,393	-186,942
TOTAL STOCKHOLDERS' DEFICIT	-228,570	194,036
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$1,361,772	$1,049,045

Consolidated_Balance_Sheet_Par

Consolidated Balance Sheet (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Consolidated Balance Sheet Parenthetical	'	'
Preferred stock, Par value	$0.00	$0.00
Preferred stock, Shares authorised	15,000,000	15,000,000
Preferred stock, Shares issued	1,250,000	1,000,000
Preferred stock, Shares outstanding	1,250,000	1,000,000
Common stock, Par value	$0.00	$0.00
Common stock, Shares authorised	2,000,000,000	2,000,000,000
Common stock, Shares issued	334,381,399	270,020,145
Common stock, Shares outstanding	334,381,399	270,020,145

Consolidated_Statement_of_Oper

Consolidated Statement of Operations (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Profit And Loss Standard	'	'
NET REVENUES	$966,411	'
COST OF REVENUES	320,605	'
GROSS PROFIT	645,806	'
COST AND EXPENSES	'	'
Advertising and promotion	245,316	10,001
Commissions	250,301	'
Officers Compensation	'	'
Professional fees	44,927	'
General and administrative expenses	350,789	916
Total cost and expenses	891,333	10,917
(Loss) from continuing operations	-245,527	-10,917
Interest expense	'	'
Other Income	8,134	3,917
Total other income and (expense)	8,134	3,917
Net Income	($237,393)	($7,000)
Earnings (loss) per share - Basic	'	'
Weighted average number of shares outstanding	50,451	100

Consolidated_Statement_Of_Cash

Consolidated Statement Of Cash Flows (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
OPERATING ACTIVITIES	'	'
Net Income	($237,393)	($7,000)
Adjustments to reconcile increase(decrease) in net assets to cash provided by operating activities:	'	'
Depreciation	1,585	'
Changes in operating assets and liabilities:	'	'
Inventory	-22,561	190,386
Accounts Receivable	-40,401	'
Other assets	-408,651	-19,000
Accounts payables	244,808	-77,917
Deferred expenses	43,560	'
Accrued Expenses	143,161	'
Accrued interest	16,898	-11,930
Payroll liabilitiy	3,691	'
NET CASH USED IN OPERATING ACTIVITIES	-255,303	74,539
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Payments for property and equipment	-22,483	'
Payments for intangible assets	-325	'
Net cash provided by Investing Activities	-22,808	'
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Loan to shareholder	-437,910	30,005
Proceeds from sale of common stock	'	'
Proceeds from convertible notes	606,622	'
Proceeds from loans payable	163,685	'
Payment of loans	'	-102,728
Net Cash Provided by Financing	332,397	-72,723
NET DECREASE IN CASH AND CASH EQUIVALENTS	54,286	1,816
CASH - BEGINNING OF YEAR	7,027	'
CASH - END OF YEAR	61,313	1,816
Supplemental disclosure of cash flow information	'	'
Cash paid for income taxes	'	'
Cash paid for interest	'	'
Non-Cash Financing Activities	'	'
Stock issued for payment of debt	'	'

Nature_and_Description_of_Busi

Nature and Description of Business	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 1 - Nature and Description of Business	'
	Company Background
	We were originally incorporated under the laws of Canada on January 15, 1990, under the name "Creemore Star Printing, Inc." and changed our name on June 15, 2003 to "Smitten Press: Local Lore and Legends, Inc." We domesticated in the State of Nevada on May 8, 2007, and we were incorporated as SmittenPress: Local Lore and Legends, Inc. On April 30, 2010, our Board of Directors approved a change in our name to DataMill Media Corp., effective at the close of business on June 30, 2010.
	We were a management consulting firm that planned to educate and assist small businesses to improve their management, corporate governance, regulatory compliance and other business processes, with a focus on capital market participation. On October 3, 2011. we closed the Share Exchange Agreement, which resulted in Young Aviation, LLC, (“Young Aviation”), becoming a wholly-owned subsidiary. On November 10, 2011, a majority of our shareholders approved a change in our name to AvWorks Aviation Corp.
	As a result of acquiring Young Aviation, the Company ceased being a "shell company" as that term is defined in Section 12b-2 of the Securities Exchange Act of 1934.
	The acquisition of Young Aviation is classified as a reverse merger and resulted in a change in control at the Company and a new focus on the business of Young Aviation. As the result of the slow growth of such operations, in early 2013 the Company decided to seek other business opportunities.
	On September 3, 2013, the majority shareholder of the Company and record holder of 165,000,000 shares of restricted common stock of the Company (61.11% of the 270,020,145 shares of common stock issued and outstanding), and Corporate Excellence Consulting, Inc., a Florida corporation, the holder of 1,000,000 shares of the Series A Preferred Stock of the Company (100% of the issued and outstanding shares of preferred stock of the Company), (collectively, the “Sellers), entered into a share purchase agreement (the “Share Purchase Agreement”) with Dror Svorai, an individual, (the “Buyer”), and the future President and CEO of the Company (post-Merger Agreement as hereinafter described). In accordance with the Share Purchase Agreement, the Sellers agreed to sell and transfer over time the 165,000,000 shares of restricted common stock and the 1,000,000 shares of Series A Preferred Stock of the Company to the Buyer for a total purchase price of $115,000. The Share Purchase Agreement provides that the purchase price be paid on or before February 13, 2014 and that as the purchase price is being paid by the Buyer, the shares of common and preferred stock are to be released pro-rata to the Buyer by the Sellers. The Share Purchase Agreement was completed and paid-in-full within its terms, and the sale and transfer of the common stock and Series A Preferred Stock to the Buyer was finalized on February 20, 2014. The sale and purchase of the 165,000,000 shares of common stock of the Company constitutes 49.34% of the total issued and outstanding shares of the Company of 334,381,399 as of April 11, 2014, and the sale and purchases of the 1,000,000 shares of Series A Preferred Stock constitutes 100% of the total issued and outstanding shares of preferred stock which has over 50% voting control of the Company. As a result, Dror Svorai, an individual, is the controlling shareholder of the Company.
	On November 11, 2013, The Board of Directors and stockholders owning or having voting authority for 165,000,000 shares of issued and outstanding Common Stock of the then 270,020,145 shares issued and outstanding, or 61.11% of the voting common stock of the Company, and 1,000,000 shares of Series A Preferred Stock, representing all of the issued and outstanding shares of preferred stock of the Company, voted in favor of an amendment to our Articles of Incorporation to affect a reverse stock split of all of the outstanding shares of Common Stock, at a ratio of one-for-thirty. The reverse split which was pending and would have become effective once FINRA completes its review of the Company’s filings related to this corporate action, was subsequently cancelled by the Board of Directors on March 13, 2014, as filed on Form 8-K on March 18, 2014.
	Merger and Plan of Reorganization with AvWorks Aviation Corp.
	On January 22, 2014, the Company entered into an Agreement of Merger and Plan of Reorganization ("Merger Agreement") by and among the Company and the Vapor Group, Inc., a Florida corporation ("Vapor Group") and the shareholders of Vapor Group (the “Vapor Group Shareholders”), pursuant to which the Company will acquire 100% of the issued and outstanding shares of Vapor Group from the Vapor Group Shareholders in return for the issuance of 750,000,000 shares of its common stock. As a condition to be met prior to the closing of the Merger Agreement, the Company was required to increase its authorized shares of common stock to 2,000,000,000 from 500,000,000, which it did by filing an amendment to its Articles of Incorporation with the State of Florida on January 10, 2014, which amendment was accepted by the State of Florida on January 15, 2014 thereby increasing its authorized shares. The Merger Agreement subsequently became effective as of January 27, 2014 with its filing in the State of Florida.
	As a result of the Merger Agreement: (i) the Vapor Group assumed management control of the Company and established its business model and operations as the primary business operations of the Company; (ii) prior management resigned as the sole officer and director of the Company; (iii) Dror Svorai consented to act as a member of the Board of Directors, Chairman of the Board of Directors and as the President/Chief Executive Officer, and Treasurer of the Company; (iv) Yaniv Nahon consented to act as a member of the Board of Directors and as a Vice President/Chief Operating Officer, and Secretary of the Company; and (v) Jorge Schcolnik consented to act as a member of the Board of Directors and Vice President/Chief Financial Officer of the Company. Mr. Eccles did not resign as a result of any disagreement with the Company on any matter relating to the Company’s operations, policies or practices.
	The “Agreement of Merger and Plan of Reorganization”, dated January 22, 2014, is considered a reverse merger, and resulted in a change in control at the Company and new management decided to abandon the former aviation business and focus solely on the business of Vapor Group.
	Acquisition of American Vaporizer, LLC
	On March 31, 2014, the Company entered into an Acquisition Agreement by and among the Company, American Vaporizer, LLC, a Delaware limited liability company ("American Vaporizer") and two of the three membership unit holders of American Vaporizer (the “Unit Holders”), pursuant to which the Company will increase its ownership interest in American Vaporizer from its previous twenty-five percent (25%) to fifty-one percent (51%), by acquiring an additional twenty-six membership units of American Vaporizer (the “Membership Units”) from the two Unit Holders. Under Florida law, the Agreement was effective immediately. The result of the Agreement is that American Vaporizer, LLC, becomes a majority-owned subsidiary of the Company.
	In accordance with the terms and provisions of the Acquisition Agreement: (i) the Company acquired from the Unit Holders an aggregate 26 Membership Units, representing 26% of the one hundred (100) issued and outstanding Membership Units of American Vaporizer; (ii) in exchange thereof, the Company issued to the two Unit Holders an aggregate seven million (7,000,000) shares of its restricted common stock; (iii) the Company assumed a proportionate fifty-one percent (51%) of the assets and liabilities of American Vaporizer. On an ongoing basis, the two Unit Holders retained a forty-nine percent (49%) or forty-nine (49) Membership Units, of American Vaporizer.
	No change in the names of the officers or their titles and responsibilities or in the membership of the directors of the Company occurred as a result of the Acquisition Agreement, nor are there any changes in the names and titles of the management of American Vaporizer, LLC.
	In addition, per the Acquisition Agreement, the Company will invest an aggregate total of four hundred and forty thousand dollars ($440,000.00) as working capital into American Vaporizer for the sole purpose of expanding its sales and marketing activity (the “Capital Investment”), which amount includes an initial investment already made of one hundred and four thousand dollars ($104,000), leaving a remaining amount to be invested of three hundred and thirty-six thousand dollars ($336,000) which is to be invested within forty-five (45) days.
	Additionally, as incremental working capital for expanding American Vaporizer’s business, (a) should American Vaporizer in six (6) months or less from the date of the Agreement, achieve five million dollars ($5,000,000) in gross revenues, VGI shall invest or cause to be invested into it not less than an additional three hundred thousand dollars ($300,000); or (b) should AMV by December 31, 2014, reach ten million dollars ($10,000,000) in gross revenues, VGI shall invest or cause to be invested into AMV an aggregate of not less than an additional seven hundred thousand dollars ($700,000.00 U.S.).
	The foregoing is a summary of the material terms of the Acquisition Agreement. Additional information on the Acquisition Agreement as well as a full text copy of it, can be found in the “Current Report” filed on form 8-K with the Securities and Exchange Commission on April 16, 2014.
	About Vapor Group, Inc.
	The business of Vapor Group, Inc., www.vaporgroup.com, is the designing, developing, manufacturing and marketing high quality, vaporizers and e-cigarette brands which use state-of-the-art electronic technology and specially formulated, “Made in the USA” e-liquids, which may or may not contain nicotine. It offers a range of products with unique e-liquid flavors that is unmatched in our industry. Its products are marketed under the Vapor Group, Total Vapor, Vapor 123, American Smoke and Vapor Products brands which it sells nationwide through distributors, wholesalers and directly to consumers through its own websites and direct response advertising. Total Vapor Inc., Vapor 123 Inc. and Vapor Products, Inc., each a Florida corporation, are each a wholly-owned subsidiary of Vapor Group, Inc, and American Vaporizer, LLC, a Delaware limited liability company, is 51% owned by Vapor Group, Inc. as a result of its acquisition on March 31, 2014.
	All of our E-cigarettes consist of a long-life battery, a heating element, a cartridge filled with an “e-liquid” and an atomizer which when heated, vaporizes the e-liquid. Because E-cigarettes are not “lit” like regular cigarettes, they don’t create flame, smoke from burning, ash, tar, noxious fumes or leftover “cigarette butts”. As a result, they may be used virtually anywhere.
	Vapor Group is committed to providing E-cigarettes that are convenient and economical to use, safer and healthier than traditional smoking, and which provide a flavorful, enjoyable smoking experience.
	We believe that we produce the highest quality e-liquids in the world. Our e-liquids are unsurpassed by any competitor in terms of their purity, high quality, and the steps that we take to protect our customers. All our e-liquids are formulated and mixed exclusively in the U.S. by an FDA registered laboratory by degreed professionals, in accordance with cGMP guidelines (21 CFR part 111). All our e-liquid ingredients are quarantined before use, and must pass an independent, third party laboratory test for purity. All our key ingredients are United States Pharmacopeia (“USP”) grade and kosher. Our lab carefully tests each batch of our e-liquid by high pressure liquid chromatograph to verify that we have the right levels of ingredients. Our high quality is a fundamental pillar of our competitive advantage.
	Vapor Group, Inc. is committed to responsible business policies and practices, including, but not limited to, the marketing of our products only to persons eighteen years of age or older, not making or avoiding claims about our products’ health benefits, and fulfilling the requirements of all applicable municipal, state and federal laws and regulations.
	About American Vaporizer, LLC
	American Vaporizer, LLC, (www.americanvapor.com), founded in 2013, is an online marketer of the e-cigarette brand “American Smoke”, (www.americansmoke.com and www.tryamericansmoke.com), and includes other products and accessories including vaporizers designed specifically for the emerging Colorado Cannabis market.
	American Vaporizer’s expertise is in the marketing through affiliates of its Electronic Cigarette Starter Kit and cartridges (808d battery). By letting the customer try the Starter Kit free-of-charge and signing the customer to its “Auto-Ship Home Delivery” subscription sales model, American Vaporizer has enjoyed considerable success compiling a large customer base that is currently receiving refills for its Starter Kit, auto-shipped, which provides it with a consistent, continuous revenue flow. American Vaporizer uses a mix of marketing strategies composed of “daily deal” websites, media buys, search, online affiliates, direct response and CPA networks as well as using its own onsite SEO/SEM experts to optimize and drive organic traffic. Customers can purchase products individually or as Starter Kits.

Going_Concern

Going Concern	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 2 - Going Concern	'
	As reflected in the accompanying consolidated financial statements, the Company had a net loss of $237,393 and a accumulated deficit of $237,393 as of March 31, 2014. In addition, the Company had a working capital deficit of $311,158 at March 31, 2014. These matters raise concern about the Company's ability to continue as a going concern which is dependent on the Company's ability to raise additional capital, further implement its business plan and to generate additional revenues.
	Management believes that the actions presently being taken provide the opportunity for the Company to continue as a going concern. The consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 3 - Summary of Significant Accounting Policies	'
	This summary of significant accounting policies is provided to assist the reader in understanding the Company's financial statements. The financial statements and notes thereto are representations of the Company's management. The Company's management is responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the financial statements.
	Basis of Presentation - The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for complete financial statements.
	Use of estimates - In preparing financial statements, management is required to make estimates and assumptions that effect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and revenues and expenses during the periods presented. Actual results may differ from these estimates.
	The Company’s financial statements have been prepared as of the balance sheet date, March 31st 2014. The financial statements were prepared on May 18th 2014.
	Tangible and Intangible Fixed Assets
	Fixed assets include assets with an estimated useful life greater than one year and an acquisition cost greater than one thousand ($1,000) in respect of tangible assets, five thousands ($5,000) in respect of start-up costs, and one thousand ($1,000) in respect of other intangible assets, on an individual basis.
	Purchased tangible and intangible fixed assets are stated at cost less accumulated depreciation and provisions, if any.
	The cost of fixed asset improvements exceeding one thousand ($1,000) for individual tangible assets for the taxation period, and one thousand ($1,000) for individual intangible assets for the taxation period, increases the acquisition cost of the related fixed asset.
	Depreciation is charged so as to write off the cost of tangible and intangible fixed assets, other than land and assets under construction, over their estimated useful lives, using the straight line method, on the following basis:
	Type of assets	Depreciation method		Number of
		(straight line)		years/%
	Trademarks	$	1,300		4 (25%)
	Property and Equipment	$	36,952		5 (20%)
	Inventory
	Purchased inventory is valued at acquisition cost. Acquisition costs doesn’t include the purchase cost and indirect acquisition costs such as customs fees, freight costs and storage fees, commissions, insurance charges and discounts, which are recorded as general and administrative expenses or other income as the case may be.
	Internally developed inventory is stated at cost of direct materials, direct labour costs and other direct expenses are recorded as general and administrative expenses.
	As of March 31st 2014, inventory totals $172.293.
	Receivables
	Upon origination, receivables are stated at their nominal value. At this time no provisions has been established due to the non-significant amount delinquency accounts.
	Receivables as of March 31st 2014 are $145,257.
	Payables
	Payables are stated at their nominal value. Payables as of March 31st 2014 are $244,807.
	Loans
	Loans are stated at their nominal value. The portion of loans maturing within one year from the balance sheet date is included in Current Liabilities. For other specific financial liabilities, please see Note 4, below.
	Borrowing Costs
	Borrowing costs arising from loans attributable to the acquisition, construction or production of fixed assets are added to the cost of those assets. All other borrowing costs are recognised in the profit and loss account in the period in which they are incurred.

Deferred_Expense

Deferred Expense	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 4 - Deferred Expense	'
	At March 31st 2014 and December 31, 2013 the Company recorded deferred expense of $44,336 and $87,896.

Property_Equipment

Property & Equipment	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 5 - Property & Equipment	'
	Furniture and Equipment consisted of the following:
		March, 31st			December, 31st
		2014			2013
	Copyrigths		15,000.00			15,000.00
	Furniture		29,236.00			5,067.00
	Total		-			20,067.00
	Less Accumulated Depreciation		(7,284.00	)		(4,013.00	)
	Property and equipment, net		36,952.00			16,054.00
	Depreciation expense for the period ended March 31st 2014 was $3,271 and accumulated as of December 31st, 2013 was $4,013.

Notes_Payable

Notes Payable	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 6 - Notes Payable	'
	The Company had notes payable totaling $889.620 face value as of March 31st 2014 and accrued interest for $105,273, each of which are included in aggregate in the “notes payable” total of the Balance Sheet:
	1.	Investment Firm: $99,500 Note: at various dates in 2013 and 2013, a corporation loaned the Company $99,500 in exchange for a Promissory Note bearing interest at 18% for a term of one year, renewable. The Lender is allowed to convert the promissory note into Company common shares. The accrued interest payable balance on this note was $27,872 as of March 31st 2014.
	2.	Investor Loan: $73,500 Note: at various dates in 2012 an individual loaned to the Company $40,000 in exchange for a Promissory Note bearing interest at 18% for a term of one year, renewable. The Lender is allowed to convert the promissory note into Company common shares. The accrued interest payable balance on this note was $9,158 as of March 31st 2014.
	3.	Investment Firm: $113,500 Note: at various dates in 2012 and 2013, a corporation loaned the Company $113,500 in exchange for a Promissory Note bearing interest at 18% for a term of one year, renewable. The Lender is allowed to convert the promissory note into Company common shares. The accrued interest payable balance on this note was $27.230 as of March 31st 2014.
	4.	Investment Firm: $44,000 Note: on November 15 and December 20, 2012, an individual loaned the Company $44,000 000 in exchange for a Promissory Note bearing interest at 18% for a term of one year, renewable. The Lender is allowed to convert the promissory note into Company common shares. The accrued interest payable balance on this note was $16,372 as of March 31st 2014.
	5.	Investment Firm: $11,027 Note: at various dates in 2013, a corporation loaned the Company $11,027 in exchange for a Promissory Note bearing interest at 18% for a term of one year, renewable. The Lender is allowed to convert the promissory note into Company common shares. The accrued interest payable balance on this note was $3,126 as of March 31st 2014.
	6.	Investment Firm: $11,500 Note: at various dates in 2013, a corporation loaned the Company $11,500 in exchange for a Promissory Note bearing interest at 18% for a term of one year, renewable. The Lender is allowed to convert the promissory note into Company common shares. The accrued interest payable balance on this note was $1,794 as of March 31st 2014.
	7.	Investment Firm: $103,500 Note issued on March 18, 2014 a corporation loaned the Company $103,500 in exchange for a Promissory Note bearing interest at 8% for a term of one year, renewable. The Lender is allowed to convert the promissory note into Company common shares. The accrued interest payable balance on this note was $299 as of March 31st 2014.
	8.	Investment Firm: $32,500 Note issued on February 7, 2014 a corporation loaned the Company $32,500 in exchange for a Promissory Note bearing interest at 8% for a term of one year, renewable. The Lender is allowed to convert the promissory note into Company common shares. The accrued interest payable balance on this note was $376 as of March 31st 2014.
	9.	Investment Firm; $83,500 Note issued on February 25, 2014 a corporation loaned the Company $83,500 in exchange for a Promissory Note bearing interest at 8% for a term of one year, renewable. The Lender is allowed to convert the promissory note into Company common shares. The accrued interest payable balance on this note was $631 as of March 31st 2014.
	10.	Investment Firm: $50,000 Note issued on March 12, 2014 a corporation loaned the Company $50,000 in exchange for a Promissory Note bearing interest at 10% for a term of one year, renewable. The Lender is allowed to convert the promissory note into Company common shares. The accrued interest payable balance on this note was $264 as of March 31st 2014.
	11.	Investment Firm: $150,000 Note issued on March 18, 2014 a corporation loaned the Company $150,000 in exchange for a Promissory Note bearing interest at 18% for a term of one year, renewable. The Lender is allowed to convert the promissory note into Company common shares. The accrued interest payable balance on this note was $975 as of March 31st 2014.
	All of the above notes are uncollateralized.
	As a result of the above, the balance of the notes payable is $889,620 and $319,527 at March 31st 2014 and December 31st 2013, respectively and the accrued interest thereon is $105,273 and $88,375 at March 31st 2014 and December 31st 2013

Stock

Stock	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 7 - Stock	'
	Preferred stock
	The Company is authorized to issue 15,000,000 shares of preferred stock at a par value $0.001. 1,250,000 shares were issued as of March 31, 2014 consisting of 1,000,000 shares of Series A Preferred Stock and 250,000 shares of Series B Preferred Stock. 1,000,000 shares of Series A Preferred Stock was issued as of December 31, 2013.
	Common stock
	The Company is authorized to issue up to 2,000,000,000 shares of common stock with a par value of $0.001, under terms and conditions established by the Board of Directors. The Company has 334,381,399 issued and outstanding common stock shares as of March 31, 2014 and 270,020,145 as of December 31, 2013, respectively.
	On September 3, 2013, the majority record holder of 165,000,000 shares of restricted common stock of the Company (61.11% of the 270,020,145 shares of common stock issued and outstanding), and Corporate Excellence Consulting, Inc., a Florida corporation, the holder of 1,000,000 shares of the Series A Preferred Stock of the Company (100% of the issued and outstanding shares of preferred stock of the Company on that date), (collectively, the “Sellers), entered into a share purchase agreement (the “Share Purchase Agreement”) with Dror Svorai, an individual, (the “Buyer”), and the future President and CEO of the Company (post-Merger Agreement as herein described). In accordance with the Share Purchase Agreement, the Sellers agreed to sell and transfer over time the 165,000,000 shares of restricted common stock and the 1,000,000 shares of Series A Preferred Stock of the Company to the Buyer for a total purchase price of $115,000. The Share Purchase Agreement provides that the purchase price be paid on or before February 13, 2014 and that as the purchase price is being paid by the Buyer, the shares of common and preferred stock are to be released pro-rata to the Buyer by the Sellers. The Share Purchase Agreement was completed and paid-in-full within its terms, and the sale and transfer of the common stock and Series A Preferred Stock to the Buyer was finalized on February 20, 2014. The sale and purchase of the 165,000,000 shares of common stock of the Company constitutes 49.34% of the total issued and outstanding shares of the Company of 334,381,399 as of March 31, 2014, and the sale and purchases of the 1,000,000 shares of Series A Preferred Stock constitutes 100% of the total issued and outstanding shares of preferred stock which has over 50% voting control of the Company. As a result, Dror Svorai, an individual, is the controlling shareholder of the Company.
	On November 11, 2013, The Board of Directors and stockholders owning or having voting authority for 165,000,000 shares of issued and outstanding Common Stock of the then 270,020,145 shares issued and outstanding, or 61.11% of the voting common stock of the Company, and 1,000,000 shares of Series A Preferred Stock, representing all of the issued and outstanding shares of preferred stock of the Company, voted in favor of an amendment to our Articles of Incorporation to affect a reverse stock split of all of the outstanding shares of Common Stock, at a ratio of one-for-thirty. The reverse split which was pending and would have become effective once FINRA completes its review of the Company’s filings related to this corporate action, was subsequently cancelled by the Board of Directors on March 13, 2014, as filed on Form 8-K on March 18, 2014.
	On January 22, 2014, AvWorks Aviation Corp. entered into an Agreement of Merger and Plan of Reorganization ("Merger Agreement") by and among the Company and the Vapor Group, Inc., a Florida corporation ("Vapor Group") and the shareholders of Vapor Group (the “Vapor Group Shareholders”), pursuant to which the Company will acquire 100% of the issued and outstanding shares of Vapor Group from the Vapor Group Shareholders in return for the issuance of 750,000,000 shares of its common stock. As a condition to be met prior to the closing of the Merger Agreement, the Company was required to increase its authorized shares of common stock to 2,000,000,000 from 500,000,000, which it did by filing an amendment to its Articles of Incorporation with the State of Florida on January 10, 2014, which amendment was accepted by the State of Florida on January 15, 2014 thereby increasing its authorized shares. The Merger Agreement subsequently became effective as of January 27, 2014 with its filing in the State of Florida. On March 7, 2014, per a filing of an 8-K dated March 13, 2014, the Company and the other parties to the Merger Agreement amended the Merger Agreement such that:
	(a) The Company’s Series B Preferred Stock shall be issued in lieu of the issuance of the consideration of 750,000,000 shares of its Common Stock per the Merger Agreement, post an announced 30:1 reverse split, issuable to the Vapor Group Shareholders under the terms and conditions of the Merger Agreement;
	(b) The quantity of shares of Series B Preferred Stock issuable in connection with the Merger Agreement shall be calculated by dividing the 750,000,000 shares of Common Stock by the 100:1 convertibility feature of the Series B Preferred Stock, such that only 7,500,000 shares of Series B Preferred Stock shall be issued as the consideration under the Merger Agreement;
	(c) The 7,500,000 shares of Series B Preferred Stock shall remain authorized but unissued until after the effective date of the announced 30:1 reverse split of the Company’s Common Stock, at which time said issuance of Series B Preferred Stock shall be further reduced 30:1 similar to the effect of the reverse split, such that only 250,000 shares of Series B Preferred Stock are issued as the sole consideration to the Vapor Group Shareholders for entering into the Merger Agreement.
	(d) Any and all shares of Series B Preferred Stock shall be restricted from any conversion into shares of Common Stock by any holder thereof for a period of eighteen (18) months from the date of their issuance.
	On March 13, 2014, the Company announced by filing form 8-K on March 18, 2014, that the aforementioned 30:1 reverse split of the Company’s Common Stock had been cancelled. As a result and consistent with the intent of the prior announcement amending the terms and conditions of the Merger Agreement, the aforementioned (see “(c)” above) 250,000 shares of Series B Preferred Stock granted in consideration of the Merger Agreement, as calculated “post reverse split” had there been one, shall be issued on the books and records of the Company to the Shareholders of Vapor Group. Said issuance by resolution of the Board of Directors occurred on March 17, 2014.
	On March 31, 2014, the Company issued 7,000,000 shares of its restricted common stock to two of the three holders of the membership units of American Vaporizer, LLC, a Delaware limited liability company, in return for an incremental twenty-six percent (26%) of American Vaporizer, LLC, such that the Company currently owns fifty-one percent (51%) of American Vaporizer, LLC, having already owned twenty-five percent (25%) of American Vaporizer, LLC. As a result of the issuance American Vaporizer, LLC becomes a majority-owned subsidiary of the Company.
	All the above securities mentioned qualified for exemption under Section 4(2) of the Securities Act since the issuance of securities by us did not involve a public offering. The offering was not a “public offering” as defined in Section 4(2) due to the insubstantial number of persons involved in the transaction, size of the offering, manner of the offering and number of securities offered. We did not undertake an offering in which we sold a high number of securities to a high number of investors. In addition, these shareholders had the necessary investment intent as required by Section 4(2) since they agreed to and received share certificates bearing a legend stating that such securities are restricted pursuant to Rule 144 of the Securities Act. This restriction ensures that these securities would not be immediately redistributed into the market and therefore not be part of a “public offering.” Based on an analysis of the above factors, we have met the requirements to qualify for exemption under Section 4(2) of the Securities Act for this transaction.

Legal_Matters

Legal Matters	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 8 - Legal Matters	'
	The Company is not aware of any pending or threatened legal matters that would have a material impact on our financial condition.

Income_Tax

Income Tax	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 9 - Income Tax	'
	Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
	Net deferred tax assets consist of the following components as of March 31st 2014 and December 31st 2013:
		March 31,		December 31,
		2014		2013
	Deferred Tax Assets – Non-current:
	NOL Carryover	$	0		18,135
	Less valuation allowance		0		(18,135	)
	Deferred tax assets, net of valuation allowance	$	-	$	-
	At December 31, 2013, the Company had net operating loss carryforwards of approximately $0 that may be offset against future taxable income from the year 2014 to 2034. No tax benefit has been reported in the December 31, 2013 financial statements since the potential tax benefit is offset by a valuation allowance of the same amount.
	Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carryforwards for Federal Income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carryforwards may be limited as to use in future years.

Subsequent_Events

Subsequent Events	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Note 10 - Subsequent Events	'
	On April 29, 2014, the Company closed a private placement whereby it entered into a securities purchase agreement, dated April 29, 2014 (the “Purchase Agreement”), with Hanover Holdings I, LLC, (“Hanover”), an affiliate of Magna Group (“Magna”). Pursuant to the Purchase Agreement, the Company sold Hanover four (4) 8% senior convertible promissory notes in aggregate principal amount of $1,342,391.17 million (collectively, the “Convertible Notes”, or individually, a “Convertible Note”) due twelve months from the date of the Convertible Notes’ issuance. The Notes were purchased by Hanover for $1,235,000. Proceeds from the Convertible Notes will be used by the Company to expand its business by, among other things, increasing product inventories for its brands and for expansion of the sales and marketing of its newly acquired subsidiary, American Vaporizer, LLC, including the purchase of additional inventories of product and e-liquids for the “American Smoke” brand of American Vaporizer, LLC.
	The Convertible Notes matures on April 29, 2015 and accrue interest at an annual rate of 8.0%. Under terms of the private placement, after six months from the Convertible Notes’ issuance, or October 29, 2014, (the “Holding Period”), the Convertible Notes may be converted, in whole or in part, at Hanover’s option, at a fixed conversion price of $0.15 per share of the Company’s common stock (“Common Stock”), and subject to certain limitations and exceptions stated within each of the Convertible Notes. After the Holding Period, Hanover will be entitled to convert any portion of the Convertible Notes to the extent that after such conversion, Hanover (together with its affiliates) would beneficially own no more than 4.99% of the outstanding shares of the Common Stock as of such date. After any conversion, Hanover may not sell more than 20% of the trading volume of the Common Stock during any single trading day.
	If at any time after the Holding Period, the Common Stock is trading below $0.18, the Company will be considered in default of the Convertible Notes.
	The Company has the right at any time to redeem all or a portion of the total outstanding amount then remaining under any or all of the Convertible Notes in cash at a 30% premium.
	The issuance of the Convertible Notes to Hanover under the Purchase Agreement were exempt from the registration requirements of the Securities Act, pursuant to the exemption for transactions by an issuer not involving any public offering under Section 4(a)(2) of the Securities Act of 1933, as amended (the “Securities Act”) and Rule 506 of Regulation D promulgated under the Securities Act (“Regulation D”). The Company made this determination based on the representations of Hanover in the Purchase Agreement that Hanover is an “accredited investor” within the meaning of Rule 501 of Regulation D and has access to information about its investment and about the Company.
	Management has evaluated subsequent events pursuant to the requirements of ASC Topic 855 and has determined that no other material subsequent events exist.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2014
Summary Of Significant Accounting Policies Policies	'
Basis of Presentation	'
	The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for complete financial statements.
Use of estimates	'
	In preparing financial statements, management is required to make estimates and assumptions that effect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and revenues and expenses during the periods presented. Actual results may differ from these estimates.
	The Company’s financial statements have been prepared as of the balance sheet date, March 31st 2014. The financial statements were prepared on May 18th 2014.
Tangible and Intangible Fixed Assets	'
	Fixed assets include assets with an estimated useful life greater than one year and an acquisition cost greater than one thousand ($1,000) in respect of tangible assets, five thousands ($5,000) in respect of start-up costs, and one thousand ($1,000) in respect of other intangible assets, on an individual basis.
	Purchased tangible and intangible fixed assets are stated at cost less accumulated depreciation and provisions, if any.
	The cost of fixed asset improvements exceeding one thousand ($1,000) for individual tangible assets for the taxation period, and one thousand ($1,000) for individual intangible assets for the taxation period, increases the acquisition cost of the related fixed asset.
	Depreciation is charged so as to write off the cost of tangible and intangible fixed assets, other than land and assets under construction, over their estimated useful lives, using the straight line method, on the following basis:
	Type of assets	Depreciation method		Number of
		(straight line)		years/%
	Trademarks	$	1,300		4 (25%)
	Property and Equipment	$	36,952		5 (20%)
Inventory	'
	Purchased inventory is valued at acquisition cost. Acquisition costs doesn’t include the purchase cost and indirect acquisition costs such as customs fees, freight costs and storage fees, commissions, insurance charges and discounts, which are recorded as general and administrative expenses or other income as the case may be.
	Internally developed inventory is stated at cost of direct materials, direct labour costs and other direct expenses are recorded as general and administrative expenses.
	As of March 31st 2014, inventory totals $172.293.
Receivables	'
	Upon origination, receivables are stated at their nominal value. At this time no provisions has been established due to the non-significant amount delinquency accounts.
	Receivables as of March 31st 2014 are $145,257.
Payables	'
	Payables are stated at their nominal value. Payables as of March 31st 2014 are $244,807.
Loans	'
	Loans are stated at their nominal value. The portion of loans maturing within one year from the balance sheet date is included in Current Liabilities. For other specific financial liabilities, please see Note 4, below.
Borrowing Costs	'
	Borrowing costs arising from loans attributable to the acquisition, construction or production of fixed assets are added to the cost of those assets. All other borrowing costs are recognised in the profit and loss account in the period in which they are incurred.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2014
Summary Of Significant Accounting Policies Tables	'
Intangible fixed assets	'
	Type of assets	Depreciation method		Number of
		(straight line)		years/%
	Trademarks	$	1,300		4 (25%)
	Property and Equipment	$	36,952		5 (20%)

Property_Equipment_Tables

Property & Equipment (Tables)	3 Months Ended
	Mar. 31, 2014
Property Equipment Tables	'
Property and equipment	'
	Furniture and Equipment consisted of the following:
		March, 31st			December, 31st
		2014			2013
	Copyrigths		15,000.00			15,000.00
	Furniture		29,236.00			5,067.00
	Total		-			20,067.00
	Less Accumulated Depreciation		(7,284.00	)		(4,013.00	)
	Property and equipment, net		36,952.00			16,054.00

Income_Tax_Tables

Income Tax (Tables)	3 Months Ended
	Mar. 31, 2014
Income Tax Tables	'
Net deferred tax assets	'
	Net deferred tax assets consist of the following components as of March 31st 2014 and December 31st 2013:
		March 31,		December 31,
		2014		2013
	Deferred Tax Assets – Non-current:
	NOL Carryover	$	0		18,135
	Less valuation allowance		0		(18,135	)
	Deferred tax assets, net of valuation allowance	$	-	$	-

Nature_and_Description_of_Busi1

Nature and Description of Business (Details Narrative)	3 Months Ended
	Mar. 31, 2014
Nature And Description Of Business Details Narrative	'
Date of incorporation	8-May-07
State of incorporation	'State of Nevada

Going_Concern_Details_Narrativ

Going Concern (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Going Concern Details Narrative	'	'	'
Net loss	$237,393	$7,000	'
Accumulated Deficit	237,393	'	186,942
Working capital deficit	$311,158	'	'

Summary_of_Significant_Account3

Summary of Significant Accounting Policies (Details) (USD $)	3 Months Ended
	Mar. 31, 2014
Trademarks [Member]	'
Depreciation	$1,300
Number of years	'4
Percent of years	25.00%
Property and Equipment [Member]	'
Depreciation	$36,952
Number of years	'5
Percent of years	20.00%

Summary_of_Significant_Account4

Summary of Significant Accounting Policies (Details Narrative) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Summary Of Significant Accounting Policies Details Narrative	'	'
Inventory	$172,293	$149,732
Receivables	145,257	'
Payables	$244,807	'

Deferred_Expense_Details_Narra

Deferred Expense (Details Narrative) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Deferred Expense Details Narrative	'	'
Deferred Expense	$44,336	$87,896

Property_Equipment_Details

Property & Equipment (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Property and equipment gross	'	$20,067
Less Accumulated Depreciation	-7,284	-4,013
Net property and equipment	36,952	16,054
Copyrigths [Member]	'	'
Property and equipment gross	15,000	15,000
Furniture [Member]	'	'
Property and equipment gross	$29,236	$5,067

Property_Equipment_Details_Nar

Property & Equipment (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Property Equipment Details Narrative	'	'
Depreciation expense	$3,271	'
Accumulated Depreciation	$7,284	$4,013

Notes_Payable_Details_Narrativ

Notes Payable (Details Narrative) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Notes payable	$889,620	$319,527
Accrued interest	105,273	88,375
Investment Firm: $99,500 Note: [Member]	'	'
Accrued interest	27,872	'
Investor Loan: $73,500 Note: [Member]	'	'
Accrued interest	9,158	'
Investment Firm: $113,500 Note: [Member]	'	'
Accrued interest	27,230	'
Investment Firm: $44,000 Note: [Member]	'	'
Accrued interest	16,372	'
Investment Firm: $11,027 Note: [Member]	'	'
Accrued interest	3,126	'
Investment Firm: $11,500 Note: [Member]	'	'
Accrued interest	1,794	'
Investment Firm: $103,500 Note: [Member]	'	'
Accrued interest	299	'
Investment Firm: $32,500 Note: [Member]	'	'
Accrued interest	376	'
Investment Firm; $83,500 Note: [Member]	'	'
Accrued interest	631	'
Investment Firm: $50,000 Note: [Member]	'	'
Accrued interest	264	'
Investment Firm: $150,000 Note: [Member]	'	'
Accrued interest	$975	'

Stock_Details_Narrative

Stock (Details Narrative) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Stock Details Narrative	'	'
Preferred stock, Par value	$0.00	$0.00
Preferred stock, Shares authorized	15,000,000	15,000,000
Preferred stock, Shares issued	1,250,000	1,000,000
Preferred stock, Shares outstanding	1,250,000	1,000,000
Common stock, Par value	$0.00	$0.00
Common stock, Shares authorized	2,000,000,000	2,000,000,000
Common stock, Shares issued	334,381,399	270,020,145
Common stock, Shares outstanding	334,381,399	270,020,145
Issued restricted common stock to two of the three holders	7,000,000	'

Income_Tax_Details

Income Tax (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Deferred Tax Assets b Non-current:	'	'
NOL Carryover	$0	$18,135
Less valuation allowance	0	-18,135
Deferred tax assets, net of valuation allowance	'	'

Income_Tax_Details_Narrative

Income Tax (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Income Tax Details Narrative	'	'
Net operating loss carryforwards	'	$0
Net operating loss carryforwards expire	'2014 to 2034	'