| Significant Accounting Policies [Text Block] | NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization and Nature of Business IMK GROUP, INC. (formerly Futura Pictures, Inc. (the “Company”)) was incorporated under the laws of the state of Delaware on December 10, 2003. The Company was formed to engage in the production and the co-financing of films, documentaries and similar products produced solely for distribution directly to the domestic and international home video markets. As a result of not being able to raise the necessary funds to either co-finance or produce any motion pictures, management changed the Company’s business plan to that of producing and distributing self-improvement/educational DVDs and workforce training programs. Effective January 1, 2011, pursuant to an Asset Transfer, Assignment and Assumption Agreement, the Company acquired from Progressive Training, Inc. all of its assets and liabilities related to Progressive’s workforce training business. On February 27, 2015 under the terms of a Securities Purchase Agreement among and between the Company, Buddy Young, the Young Family Trust (the “Trust”), Sung-Ho Park, Jae-Min Oh and Rak-Gu Kim dated February 16, 2015 and as amended by Amendment No. 1 to Securities Purchase Agreement dated February 20, 2015 (as amended, the “Securities Purchase Agreement”), Messrs. Park, Oh and Kim purchased from the Trust a total of 1,070,000 common shares of the Company at a price of $0.025234 per share or $27,000 in the aggregate, resulting in a change of control. Effective March 13, 2015, the Company amended its articles of incorporation to change its name to IMK Group, Inc. On March 6, 2015, the Company incorporated a wholly owned subsidiary, IMK Korea Co. Ltd (“IMK Korea”), which is to engage in the commercial manufacturing and distribution of a line of cosmetics products based on Pinux, an extract from the Pinus Radiata tree bark. IMK Korea will seek to distribute these cosmetic lines to skin clinics in hospitals in Seoul, Korea, as well as beauty shops located in Korea, China, Hong Kong and Vietnam. On June 22, 2015, the Company entered into an Asset Purchase and Sale Agreement (the “Agreement”) with Buddy Young, pursuant to which the Company agreed to sell all of its right, title and interest in and those assets exclusively related to the Company’s business of producing and distributing self-improvement, educational and workforce training videos (the “Legacy Business”). Under the terms of the Agreement, the Company agreed to grant, convey, assign and transfer all of the assets exclusively related to the Legacy Business to Mr. Young, in exchange for Mr. Young assuming all of the liabilities of the Company exclusively related to the Legacy Business. Unclassified Balance Sheet The Company has elected to present an unclassified balance sheet. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain estimates and assumptions that affect the reported amounts and timing of revenues and expenses, the reported amounts and classification of assets and liabilities, and the disclosure of contingent assets and liabilities. These estimates and assumptions are based on the Company's historical results as well as management's future expectations. The Company's actual results could vary materially from management's estimates and assumptions. Additionally, interim results may not be indicative of the Company’s results for future interim periods, or the Company’s annual results. Disclosure About Fair Value of Financial Instruments The Company estimates that the fair value of all financial instruments at February 28, 2015 and 2014 do not differ materially from the aggregate carrying values of its financial instruments recorded in the accompanying condensed balance sheets. The estimated fair value amounts have been determined by the Company using available market information and appropriate valuation methodologies. Considerable judgment is required in interpreting market data to develop the estimates of fair value, and accordingly, the estimates are not necessarily indicative of the amounts that the Company could realize in a current market exchange. Concentrations and Credit Risk Financial instruments that potentially subject the Company to significant concentration of credit risk consist primarily of accounts receivable. Two customers represented approximately 30% (11% and 19%) of total gross accounts receivable as of February 28, 2015 . Four customers represented approximately 63% (10%, 13%, 16% and 24%) of total gross accounts receivable as of February 28, 2014. Three customers in the year ended February 28, 2015 represented approximately 50% (12%, 17% and 21%) of total revenues for that period. Two customers in the year ended February 28, 2014 represented approximately 37% (10% and 27%) of total revenues for that period. No other individual customer represented greater than 10% of total revenues in the years ended February 28, 2015 and 2014. No other individual customer balance represented more than 10% of the total gross accounts receivable at February 28, 2015 and 2014 . Revenue Recognition The Company sells videos produced by the Company, as well as videos produced by third parties. Sales are recognized upon shipment of videos to the customer or upon website download by the customer. The products sold may not be returned by the customer. Accordingly, the Company has made no provision for returns. Accounts Receivable and Allowance for Doubtful Accounts The Company establishes the allowance for doubtful accounts based on its assessment of the collectability of individual customer accounts. The adequacy of these allowances is regularly reviewed by considering internal factors such as historical experience, credit quality and age of the receivable balances as well as external factors such as economic and political conditions that may affect a customer's ability to pay, historical default rates, and long-term historical loss rates published by major third-party credit-rating agencies. The Company also considers the concentration of receivables outstanding with a particular customer in assessing the adequacy of its allowances. An allowance for doubtful accounts is provided for at the point it is probable that the receivable is uncollectible. An allowance for doubtful accounts amounting to $8,880 and $6,952 is recorded as of February 28, 2015 and 2014, respectively. The Company does not require collateral to support its accounts receivable nor does it accrue interest thereon. Production Costs The Company expenses production costs as incurred when the costs are related to videos where there is no historical revenue to aid the Company in accurately forecasting revenues to be earned on the related videos. Value of Stock Issued for Services The Company periodically issues shares of its common stock in exchange for, or in settlement of, services. The Company’s management values the shares issued in such transactions at either the then market price of the Company’s common stock, as determined by the Board of Directors and after taking into consideration factors such as volume of shares issued or trading restrictions, or the value of the services rendered, whichever is more readily determinable. Net Income (Loss) Per Share Basic earnings (loss) per share is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding for the period. Diluted earnings (loss) per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock. Any anti-dilutive effects on net income (loss) per share are excluded. The Company has no potentially dilutive securities outstanding as of the years ended February 28, 2015 and 2014 . Income Taxes Provisions for income taxes are based on taxes payable or refundable for the current year and deferred taxes on temporary differences between the amount of taxable income and pretax financial income and between the tax bases of assets and liabilities and their reported amounts in the financial statements. Deferred tax assets and liabilities are included in the financial statements at currently enacted income tax rates applicable to the period in which the deferred tax assets and liabilities are expected to be realized or settled. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. In assessing the recoverability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon generation of future taxable income during the periods in which temporary differences such as loss carry-forwards and tax credits become deductible. Management considers projected future taxable income and tax planning strategies in making this assessment and ensuring that the deferred tax asset valuation allowance is adjusted as appropriate. Recent Pronouncements In August 2014, the Financial Accounting Standards Board issued Accounting Standards Update ASU No. 2014-15, “Presentation of Financial Statements - Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern” (“ASU 2014-15”), which requires management to evaluate, at each annual and interim reporting period, whether there are conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date the financial statements are issued and provide related disclosures. ASU 2014-15 is effective for annual periods ending after December 15, 2016 and interim periods thereafter. Early application is permitted. The adoption of ASU 2014-15 is not expected to have a material effect on our financial statements or disclosures. G oing Concern The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. On February 27, 2015, the Company issued 29,115,670 common shares of the Company for total gross proceeds of $823,099 pursuant to a private placement offering (the “Offering”). However , we now intend to focus our business development efforts in the areas of cosmetics and health and wellness services and have disposed of all the assets and liabilities exclusively related to the Legacy Business on June 22, 2015. Therefore, the Company's current financial resources are not considered adequate to fund its planned future operations. This condition raises substantial doubt about its ability to continue as a going concern. The accompanying financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company's continuation as a going concern currently is dependent upon timely procuring significant external debt and/or equity financing to fund its immediate and near-term operations, and subsequently realizing operating cash flows from sales of its cosmetics products sufficient to sustain its longer-term operations and growth initiatives. |
