Cannabis Sativa (CBDS) 10-Q 19 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	16-May-14
Document and Entity Information:	'	'
Entity Registrant Name	'Cannabis Sativa, Inc.	'
Document Type	'10-Q	'
Document Period End Date	31-Mar-14	'
Amendment Flag	'false	'
Entity Central Index Key	'0001360442	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	11,714,071
Entity Filer Category	'Smaller Reporting Company	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Well-known Seasoned Issuer	'No	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'
Entity Incorporation, Date of Incorporation	5-Nov-04	'
Entity Information, Date to Change Former Legal or Registered Name	18-Nov-13	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Current Assets	'	'
Cash and cash equivalents	$52,939	$14,863
Accounts receivable	1,130	'
Due from related party	2,000	'
Employee advance	250	'
Inventory	17,352	3,969
Prepaids	'	1,784
Total Current Assets	73,671	20,616
Property and equipment, net	3,461	2,033
Intangibles, net	3,776	3,782
Deposits	1,031	881
Total Assets	81,939	27,312
Current Liabilities	'	'
Accounts payable and accrued expenses	22,335	5,245
Derivative liability	'	32,309,105
Due to related parties	289,359	196,279
Accrued interest	5,667	4,319
Total Current Liabilities	317,361	32,514,948
Related party convertible notes payable, net of discount	'	14,727
Convertible notes payable, net of discount	'	2,162
Total Liabilities	317,361	32,531,837
Stockholders' Equity (Deficit)	'	'
Preferred stock, $.001 par value, 5,000,000 shares authorized, none issued or outstanding at March 31, 2014 and December 31, 2013, respectively	'	'
Common stock, $.001 par value, 45,000,000 shares authorized, 11,714,071 and 7,825,000 issued and outstanding at March 31, 2014 and December 31, 2013, respectively	11,714	7,825
Additional paid-in capital	32,372,341	33,022
Deficit accumulated during the development stage	-32,619,477	-32,545,372
Total Stockholders' Equity (Deficit)	-235,422	-32,504,525
Total Liabilities and Stockholders' Equity (Deficit)	$81,939	$27,312

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (PARENTHETICAL) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Statement of Financial Position	'	'
Common Stock, par or stated value	$0.00	$0.00
Common Stock, shares authorized	45,000,000	45,000,000
Common Stock, shares issued	11,714,071	7,825,000
Common Stock, shares outstanding	11,714,071	7,825,000
Preferred Stock, par or stated value	$0.00	$0.00
Preferred Stock, shares authorized	5,000,000	5,000,000
Preferred Stock, shares issued	'	'
Preferred Stock, shares outstanding	'	'

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Mar. 31, 2014
Income Statement	'	'
Revenues	$1,445	$2,258
Cost of goods sold	716	1,585
Gross profit	729	673
General and administrative expenses	65,272	250,490
Loss from operations	-64,543	-249,817
Interest (expense)	-9,562	-28,377
Loss on change in fair value of derivative instrument	'	-32,309,105
Loss from continued operations	-74,105	-32,587,299
Income (loss) from discontinued operations	'	-32,178
Income (loss) before income taxes	-74,105	-32,619,477
Income taxes	'	'
Net Income (Loss)	($74,105)	($32,619,477)
Loss per common share from continued operations	'	'
Basic and diluted	($0.01)	'
Income per common share from discontinued operations	'	'
Basic and diluted	'	'
Net loss per common share	'	'
Basic and diluted	($0.01)	'
Weighted average common shares; basic and diluted	8,299,651	'

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (Unaudited) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Mar. 31, 2014
Cash flows from operating activities:	'	'
Net loss	($74,105)	($32,619,477)
Adjustments to reconcile net loss to net cash used by operating activities:	'	'
Depreciation and amortization	554	1,863
Contributed capital	11,655	63,339
Amortization of note discount	5,559	18,225
Loss on derivative liability	'	32,309,105
Changes in assets and liabilities:	'	'
Accounts receivable	-1,130	-1,130
Employee advance	-250	-250
Due from related party	-2,000	-2,000
Inventory	-13,383	-15,840
Prepaids	1,783	'
Deposits	-150	1,697
Accounts payable and accrued expenses	17,090	-56,760
Accrued interest	1,348	4,436
Amortization of rent forgiveness	'	-260
Net cash used by operating activities	-53,029	-297,052
Cash flows from investing activities:	'	'
Purchase of fixed assets and intangibles	-1,975	-8,655
Sale of fixed assets	'	965
Cash acquired in merger	'	7,322
Proceeds from sale of Sahara Sun	'	60,000
Net cash provided by (used by) investing activities	-1,975	59,632
Cash flows from financing activities:	'	'
Proceeds from related parties	93,080	301,009
Payments to related parties	'	-11,650
Proceeds from sale of common stock	'	1,000
Net cash provided by financing activities	93,080	290,359
Net increase in cash	38,076	52,939
Cash at beginning of period	14,863	'
Cash at end of period	52,939	52,939
Supplemental disclosure of cash flow information:	'	'
Cash paid during the period for Interest	'	'
Cash paid during the period for Taxes	'	'
Non-cash investing and financing activities:	'	'
Conversion of debt to equity	$78,112	'

1_Summary_of_Significant_Accou

1. Summary of Significant Accounting Policies and Use of Estimates	3 Months Ended
	Mar. 31, 2014
Notes	'
1. Summary of Significant Accounting Policies and Use of Estimates	'
	1. Summary of Significant Accounting Policies and Use of Estimates:
	Presentation of Interim Information:
	The condensed consolidated financial statements included herein have been prepared by Cannabis Sativa, Inc., formerly named Ultra Sun Corp. (“we”, “us”, “our” or “Company”), without audit, pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”) and should be read in conjunction with the current report on Form 8-K filed with the SEC July 18, 2013.  Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted, as permitted by the SEC, although we believe the disclosures, which are made, are adequate to make the information presented not misleading. Further, the condensed financial statements reflect, in the opinion of management, all normal recurring adjustments necessary to present fairly our financial position at March 31, 2014, and the results of our operations and cash flows for the periods presented.
	Interim results are subject to significant seasonal variations and the results of operations for the period ended March 31, 2014 are not necessarily indicative of the results to be expected for the full year.
	Nature of Corporation:
	The Company was incorporated under the laws of the State of Nevada on November 5, 2004 under the name Ultra Sun Corp. The Company’s previous operations were in operating a tanning salon business.  The Company sold its tanning salon business on September 30, 2013 and plans to conduct all business through its subsidiary Wild Earth Naturals Inc. (“Wild Earth”).  On November 13, 2013, the Company filed a Certificate of Amendment to its Articles of Incorporation to change its name to “Cannabis Sativa, Inc.,” effective November 18, 2013.
	Wild Earth was incorporated under the laws of the State of Nevada on April 9, 2013 for the purpose of operating an herbal products’ business.
	On July 12, 2013, the Company, Ultra Merger Corp., a Nevada corporation (“Merger Corp.”) and Wild Earth entered into an Agreement and Plan of Reorganization dated as of July 12, 2013 (the “ Reorganization Agreement”) pursuant to which the Company formed Merger Corp. as a new, wholly-owned subsidiary of the Company, Merger Corp. was merged into Wild Earth with Wild Earth continuing as the surviving corporation, and the Company issued 6,500,000 shares of its restricted common stock to the stockholders of Wild Earth in exchange for all the issued and outstanding shares of Wild Earth capital stock (the “Reorganization”). As a result of the Reorganization, Wild Earth became a wholly owned subsidiary of the Company and the Company had a total of 7,825,000 shares of common stock outstanding of which 6,500,000 or 83.1% were issued to the Wild Earth stockholders.  The Reorganization resulted in a change in control of the Company.  In connection with the closing of the Reorganization, the Company entered into a consulting agreement with Neil Blosch, the former president of the Company, pursuant to which he was to continue to manage the tanning salon operations and assist the Company in selling the tanning salon prior to the expiration of the tanning salon lease on September 30, 2013.
	The transaction has been treated as a recapitalization of the Company and its subsidiaries, with the Company (the legal acquirer of Wild Earth and its subsidiaries) considered the accounting acquiree, and Wild Earth, whose management took control of the Company (the legal acquiree of the Company) considered the accounting acquirer. The Company did not recognize goodwill or any intangible assets in connection with the transaction. All costs related to the transaction are being charged to operations as incurred. The 6,500,000 shares of common stock issued in conjunction with the Reorganization have been presented as outstanding for all periods. The historical consolidated financial statements include the operations of the accounting acquirer for all periods presented.
	On September 30, 2013, the Company completed the sale of all the assets and business known as “Sahara Sun Tanning” located at 87 E. State Road 73, Saratoga Springs, Utah, to LST Utah, LLC (“LST”), an unrelated third party, for a cash purchase price of $60,000.  The Company paid a broker’s fee of $10,000 to Coldwell Banker Commercial, which represented the Company in connection with the sale of the tanning salon business and the transaction with LST.  In connection with the transaction, LST acquired all the assets of the tanning salon business, including inventory and entered into a new lease with the landlord for the premises in which the business is located.  The Company has presented the tanning salon business statements of operations as discontinued operations for all periods.
	Development Stage Activities and Operations:
	Wild Earth has been in its initial stages of formation and for the three months ended March 31, 2014 had minimal revenues. A development stage activity is one in which all efforts are devoted substantially to establishing a new business and even if planned principal operations have commenced, revenues are insignificant
	.
	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 estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.  Actual results could differ from those estimates.
	Inventory:
	The Company calculates inventory using the average cost method to value inventory.  Inventory cost includes those costs directly attributable to the product before sale.
	Fair Value of Financial Instruments:
	The estimated fair values for financial instruments are determined at discrete points in time based on relevant market information. These estimates involve uncertainties and cannot be determined with precision. The carrying amounts of accounts payable, accrued liabilities, and notes payable approximate fair value given their short term nature or effective interest rates.
	Cash and Cash Equivalents:
	For financial accounting purposes, cash and cash equivalents are considered to be all highly liquid investments purchased with an initial maturity of three (3) months or less.
	Earnings per Share:
	Basic earnings per share is computed by dividing income available to common shareholders by the weighted average number of common shares outstanding for the period and contains no dilutive securities. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of an entity.  As of March 31, 2014, the Company has no outstanding potentially dilutive securities.
	Revenue Recognition:
	The Company recognizes revenue from product sales at the time the purchase is made.
	Income Taxes:
	The Company estimates the annual tax rate based on projected taxable income for the full year and records a quarterly income tax provision in accordance with the anticipated annual rate. As the year progresses, we refine the estimates of the year’s taxable income as new information becomes available, including year-to-date financial results. This continual estimation process can result in a change to the expected effective tax rate for the year. When this occurs, the Company adjusts the income tax provision during the quarter in which the change in estimate occurs so that the year-to-date provision reflects the expected annual tax rate. Significant judgment may be required in determining the Company’s effective tax rate and in evaluating our tax positions.
	The effective income tax rate of 0% for the periods ended March 31, 2014 differed from the statutory rate, due primarily to net operating losses incurred by the Company in the respective periods.  For the three months ended March 31, 2014 a tax benefit of approximately $25,000 would have been generated.  However, all benefits have been fully offset through an allowance account due to the uncertainty of the utilization of the net operating losses. As of March 31, 2014 the Company had net operating losses of approximately $255,000 resulting in a deferred tax asset of approximately $87,000.
	The Company has established a valuation allowance in the full amount of the deferred tax asset due to the uncertainty of the utilization of operating losses in future periods.
	Pending Accounting Pronouncements:
	There have been no recent accounting pronouncements issued which are expected to have a material effect on the Company’s financial statements.

2_Convertible_Notes_Payable_Re

2. Convertible Notes Payable - Related Party and Non-related Party	3 Months Ended
	Mar. 31, 2014
Notes	'
2. Convertible Notes Payable - Related Party and Non-related Party	'
	2.   Convertible Notes Payable – Related Party and Non-Related Party
	In connection with the Reorganization as noted above, the Company amended and consolidated its outstanding promissory notes having an outstanding balance of principal and accrued interest in the amount of $78,112 as of April 22, 2013.  The Company issued new convertible promissory notes to the holders in exchange for their old notes which included the accrued and unpaid interest on the old notes through April 22, 2013 in the principal balance of the new notes.  In addition, the notes were amended to extend the maturity date from December 31, 2013 to May 31, 2016, provide that the principal (but not the interest) of the new notes is convertible into shares of the Company’s common stock at the rate 4.25% of the then issued and outstanding shares of the Company’s common stock for each $10,000 in principal converted, provide that the notes may not be prepaid, and make other changes as set forth in the new notes.  No payments were made by the Company or the note holders in connection with the amendment and consolidation of the old notes.   In connection with the Reorganization, the note holders of the Company sold convertible promissory notes having an aggregate principal balance of $68,112 as of April 22, 2013 to certain stockholders of Wild Earth in private transactions.
	At April 22, 2013 the principal balance was convertible into 658,533 shares of the Company’s common stock.  This conversion feature resulted in a beneficial conversion value of $475,055 and a corresponding note discount in the full value of the principal amounts of the notes.  The note discount is being amortized over the remaining life of the notes.  Amortization of the note discount for the three months ended March 31, 2014 totaled $5,559 and is included in interest expense for the period presented.
	During the quarter ended March 31, 2014, the holders of these convertible notes converted the entire outstanding principal balance of $78,112 into 3,889,071 shares of the Company’s common stock.  The conversion resulted in the extinguishment of the Company’s $32,309,105 derivative liability outstanding at December 31, 2013 and the remaining unamortized note discount of $55,664.
	As of March 31, 2014 accrued interest on the convertible notes totaled $5,667 and remains unpaid.

3_Due_To_Related_Parties

3. Due To Related Parties	3 Months Ended
	Mar. 31, 2014
Notes	'
3. Due To Related Parties	'
	3.   Due to Related Parties
	During the three months ended March 31, 2014 the Company received additional short-term advances from related parties and officers of the Company to cover operating expenses.  As of March 31, 2014, net advances to the Company were $289,359.  These advances are non-interest bearing in nature.  The Company has imputed interest on these sums at the rate of 5% per annum and has recorded interest expense related to these balances in the amount of $2,655.  Because the related parties do not expect these the imputed interest to be repaid, the interest has been recorded as a contribution of capital at March 31, 2014.

4_Going_Concern_Considerations

4. Going Concern Considerations	3 Months Ended
	Mar. 31, 2014
Notes	'
4. Going Concern Considerations	'
	4.   Going Concern Considerations
	The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplate continuation of the Company as a going concern. The Company has incurred net losses since inception. As reported in the financial statements, the Company has an accumulated deficit of $32,619,477. At March 31, 2014, the Company had total assets of $81,939 and liabilities totaling $317,361, and a working capital deficit of $243,690, all of which raises substantial doubt about the Company’s ability to continue as a going concern.
	The ability of the Company to continue as a going concern is dependent on its ability to raise adequate capital to fund operating losses until it is able to engage in profitable business operations. To the extent financing is not available, the Company may not be able to, or may be delayed in, developing its services and meeting its obligations. The Company will continue to evaluate its projected expenditures relative to its available cash and to evaluate additional means of financing in order to satisfy its working capital and other cash requirements. The accompanying financial statements do not reflect any adjustments that might result from the outcome of these uncertainties.

5_Memorandum_of_Agreement

5. Memorandum of Agreement	3 Months Ended
	Mar. 31, 2014
Notes	'
5. Memorandum of Agreement	'
	5.   Memorandum of Agreement
	The Company previously entered into a Memorandum of Binding Agreement (the “Memorandum”) with Steven Kubby (“Kubby”) and Kush, Inc. (“Kush”), dated as of January 1, 2014, which generally provided that: (i) the Company’s board of directors would appoint Kubby as CEO of the Company for a salary of $5,000 per month for a minimum period of three years and a signing bonus of $60,000 payable no later than February 1, 2014 by the issuance of three post-dated checks; and (ii) Kush would grant the Company an exclusive license to a pending patent application for what Kush believes to be a unique strain of cannabis known as the CTA strain (the “CTA Strain”) for a period of 50 years in consideration for the issuance of shares of the Company’s common stock having a value of $1,000,000 (valued at $1.25 per share).  In addition the Company would have the option to acquire 100% of Kush in exchange for additional shares of the Company’s common stock having a value of $1,000,000 (based on the value of the stock at the last trade at closing on the date Kush supplied audited financial statements to the Company); (iv) the Company would pay all expenses associated with the prosecution of the patent application and use its best efforts to obtain revenues from the CTA Strain; (v) the net income generated by the Company from the exclusive use of the CTA Strain would be shared among Kush and the Company with 30% allocated to Kush and 70% allocated to the Company, and (vi) at the request of either party, the parties would enter into mutually acceptable sub-agreements with respect to the subject matter of the Memorandum.  The foregoing summary of the Memorandum is qualified in its entirety by reference to the Memorandum.
	The Company is continuing its negotiations with Kubby and Kush, Inc.  However, to date it has not entered into any definitive agreements and Kubby has not been appointed as an officer of the Company.   No assurances can be given that the transactions contemplated by the Memorandum will be consummated or that a patent for the CTA Strain will ever be issued.
	If the Company should be successful in acquiring a license for the CTA Strain and/or in acquiring ownership of Kush, it is anticipated that we would encounter a complex web of Federal and state regulations that are evolving at a rapid rate.  Marijuana is currently classified as a Schedule I controlled substance under the Controlled Substances Act  (U.S.C. Section 811) which generally means that Congress has determined that marijuana is a dangerous drug and that the illegal distribution and sale of marijuana is a serious crime.  The Controlled Substances Act does not recognize the differences between medical and recreational uses of marijuana and all uses are prohibited.  On the other hand several states have legalized various aspects of marijuana manufacture and distribution, although such activities are subject to stringent licensing and regulation which vary from state to state.  In many states there exists a clear conflict between Federal and state law which has yet to be resolved.  As a result of the foregoing, there can be no assurance that a patent for the CTA strain will ever be issued, that the Company will ever become licensed to grow or manufacture the CTA Strain or that it will ever be able to generate income from the sale of products derived from the CTA Strain.

6_Subsequent_Events

6. Subsequent Events	3 Months Ended
	Mar. 31, 2014
Notes	'
6. Subsequent Events	'
	6.   Subsequent Events
	The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued, and determined there are no additional events that require disclosure.

1_Summary_of_Significant_Accou1

1. Summary of Significant Accounting Policies and Use of Estimates (Policies)	3 Months Ended
	Mar. 31, 2014
Policies	'
Presentation of Interim Information:	'
	Presentation of Interim Information:
	The condensed consolidated financial statements included herein have been prepared by Cannabis Sativa, Inc., formerly named Ultra Sun Corp. (“we”, “us”, “our” or “Company”), without audit, pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”) and should be read in conjunction with the current report on Form 8-K filed with the SEC July 18, 2013.  Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted, as permitted by the SEC, although we believe the disclosures, which are made, are adequate to make the information presented not misleading. Further, the condensed financial statements reflect, in the opinion of management, all normal recurring adjustments necessary to present fairly our financial position at March 31, 2014, and the results of our operations and cash flows for the periods presented.
	Interim results are subject to significant seasonal variations and the results of operations for the period ended March 31, 2014 are not necessarily indicative of the results to be expected for the full year.
Development Stage Activities and Operations	'
	Development Stage Activities and Operations:
	Wild Earth has been in its initial stages of formation and for the three months ended March 31, 2014 had minimal revenues. A development stage activity is one in which all efforts are devoted substantially to establishing a new business and even if planned principal operations have commenced, revenues are insignificant
Use of Estimates	'
	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 estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.  Actual results could differ from those estimates.
Inventory	'
	Inventory:
	The Company calculates inventory using the average cost method to value inventory.  Inventory cost includes those costs directly attributable to the product before sale.
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments:
	The estimated fair values for financial instruments are determined at discrete points in time based on relevant market information. These estimates involve uncertainties and cannot be determined with precision. The carrying amounts of accounts payable, accrued liabilities, and notes payable approximate fair value given their short term nature or effective interest rates.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents:
	For financial accounting purposes, cash and cash equivalents are considered to be all highly liquid investments purchased with an initial maturity of three (3) months or less.
Earnings Per Share	'
	Earnings per Share:
	Basic earnings per share is computed by dividing income available to common shareholders by the weighted average number of common shares outstanding for the period and contains no dilutive securities. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of an entity.  As of March 31, 2014, the Company has no outstanding potentially dilutive securities.
Revenue Recognition	'
	Revenue Recognition:
	The Company recognizes revenue from product sales at the time the purchase is made.
Income Taxes	'
	Income Taxes:
	The Company estimates the annual tax rate based on projected taxable income for the full year and records a quarterly income tax provision in accordance with the anticipated annual rate. As the year progresses, we refine the estimates of the year’s taxable income as new information becomes available, including year-to-date financial results. This continual estimation process can result in a change to the expected effective tax rate for the year. When this occurs, the Company adjusts the income tax provision during the quarter in which the change in estimate occurs so that the year-to-date provision reflects the expected annual tax rate. Significant judgment may be required in determining the Company’s effective tax rate and in evaluating our tax positions.
	The effective income tax rate of 0% for the periods ended March 31, 2014 differed from the statutory rate, due primarily to net operating losses incurred by the Company in the respective periods.  For the three months ended March 31, 2014 a tax benefit of approximately $25,000 would have been generated.  However, all benefits have been fully offset through an allowance account due to the uncertainty of the utilization of the net operating losses. As of March 31, 2014 the Company had net operating losses of approximately $255,000 resulting in a deferred tax asset of approximately $87,000.
	The Company has established a valuation allowance in the full amount of the deferred tax asset due to the uncertainty of the utilization of operating losses in future periods.
Pending Accounting Pronouncements	'
	Pending Accounting Pronouncements:
	There have been no recent accounting pronouncements issued which are expected to have a material effect on the Company’s financial statements.

1_Summary_of_Significant_Accou2

1. Summary of Significant Accounting Policies and Use of Estimates (Details) (USD $)	3 Months Ended	9 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Jul. 12, 2013
Date of Incorporation	5-Nov-04	'	'
Entity Information, Date to Change Former Legal or Registered Name	18-Nov-13	'	'
Noncash or Part Noncash Acquisition, Shares Issued	'	6,500,000	'
Common Stock, shares outstanding	11,714,071	7,825,000	'
Business Acquisition, Percentage of Voting Interests Acquired	'	'	83.10%
Sahara Sun Tanning	'	'	'
Sales Price	60,000	'	'
Broker's fee from sale of business	10,000	'	'
Wild Earth Naturals Inc	'	'	'
Date of Incorporation	9-Apr-13	'	'

1_Summary_of_Significant_Accou3

1. Summary of Significant Accounting Policies and Use of Estimates: Income Taxes (Details) (USD $)	3 Months Ended
	Mar. 31, 2014
Details	'
Effective Income Tax Rate	0.00%
Net Deferred Tax Benefit (Expense)	$25,000
Operating Loss Carryforwards	255,000
Deferred Tax Asset	$87,000

2_Convertible_Notes_Payable_Re1

2. Convertible Notes Payable - Related Party and Non-related Party (Details) (USD $)	3 Months Ended	9 Months Ended	12 Months Ended	3 Months Ended	9 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Mar. 31, 2014	Dec. 31, 2013	Apr. 22, 2013	Apr. 22, 2013
				Common Stock	Common Stock	Notes sold between investors	Related Party
Debt Instrument, Face Amount	'	'	'	'	'	'	$78,112
Debt Instrument, Convertible, Terms of Conversion Feature	'	'the principal (but not the interest) of the new notes is convertible into shares of the Company’s common stock at the rate 4.25% of the then issued and outstanding shares of the Company’s common stock for each $10,000 in principal converted	'	'	'	'	'
Notes Payable	'	'	'	'	'	68,112	'
Stock Issued During Period, Shares, Conversion of Convertible Securities	'	'	'	3,889,071	658,533	'	'
Beneficial conversion value	'	475,055	'	'	'	'	'
Amortization of note discount	5,559	'	18,225	'	'	'	'
Debt Conversion, Converted Instrument, Amount	78,112	'	'	'	'	'	'
Loss on derivative liability	'	'	32,309,105	'	'	'	'
Debt Instrument, Unamortized Discount	55,664	'	55,664	'	'	'	'
Accrued interest	$5,667	$4,319	$5,667	'	'	'	'

3_Due_To_Related_Parties_Detai

3. Due To Related Parties (Details) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Mar. 31, 2014	Dec. 31, 2013
Net advance to Company	$289,359	$289,359	$196,279
Contributed capital	11,655	63,339	'
Investor	'	'	'
Contributed capital	$2,655	'	'

4_Going_Concern_Considerations1

4. Going Concern Considerations (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Details	'	'
Retained Earnings (Accumulated Deficit)	($32,619,477)	'
Total Assets	81,939	27,312
Total Liabilities	317,361	32,531,837
Working capital deficit	($243,690)	'

5_Memorandum_of_Agreement_Deta

5. Memorandum of Agreement (Details) (USD $)	9 Months Ended	3 Months Ended
	Dec. 31, 2013	Mar. 31, 2014	Mar. 31, 2014	Feb. 01, 2014
	Kush Inc	Common Stock	Chief Executive Officer	Chief Executive Officer
		Kush Inc
Salaries, Wages and Officers' Compensation	'	'	$5,000	'
Signing Bonus	'	'	'	60,000
Development Stage Entities, Stock Issued, Value, Issued for Noncash Consideration	'	$1,000,000	'	'
Development Stage Entities, Equity Issuance, Per Share Amount	$1.25	'	'	'