| NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 12 Months Ended |
| Jun. 30, 2013 |
| Nature Of Operations And Summary Of Significant Accounting Policies Policies | |
| Nature of Operations | Kalex
Corp ("Kalex, or the Company") was incorporated in the State of Delaware on March 27, 1984. The Company was initially
organized under the name Pennate Corp. On January 2, 1996, a Certificate of Amendment of Certificate of Incorporation
was filed with the State of Delaware changing the Companys name to Kalex Corp. During the past five years
the Company was not actively engaged in any business. The Companys is currently seeking the acquisition of, or merger with,
an existing operating business. |
| Use of Estimates | The preparation of financial statements in
conformity with generally accepted accounting principles 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
can differ from those estimates. |
| Cash and Cash Equivalents | For purposes of the balance sheets and statements
of cash flows, the Company considers all highly liquid debt instruments with original maturities of three months or less to be
cash equivalents. |
| Fair Value of Financial Instruments | The Company is required to estimate the fair
value of all financial instruments included on its balance sheets. The carrying value of prepaid expenses, accounts payable and
accrued expenses, due to affiliates and advances payable approximate their fair value due to the short period to maturity of these
instruments. |
| Stock Based Compensation | The Company periodically issues
shares of its common stock in exchange for, or in settlement of, services. The Companys management values the shares issued
in such transactions at either the then market price of the Companys 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. |
| Income Taxes | The
Company accounts for income taxes under the asset and liability method. The Company recognizes deferred tax assets and liabilities
for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this
method, deferred tax assets and liabilities are determined based on the difference between the financial statement amounts and
their tax bases using enacted tax rates in effect for the year in which the differences are expected to be recovered or settled.
The components of the deferred tax assets and liabilities are classified as current and non-current depending on their characteristics.
A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize
tax assets through future operations. In addition, the Companys
management performs an evaluation of all uncertain income tax positions taken or expected to be taken in the course of preparing
the Companys income tax returns to determine whether the income tax positions meet a more likely than not
standard of required to be performed for all open tax years, as defined by the various statutes of limitations for federal and
state purposes. |
| Comprehensive Loss | The Company reports items of comprehensive
income or loss with the same prominence as other financial statements. The Company had no other components of comprehensive loss
other than net loss as reported on the statement of operations. |
| Basic and Diluted Loss Per Share | Basic loss per common share is computed by
dividing net loss available to common stockholders by the weighted average number of common shares outstanding during the period.
Diluted loss per common share is computed similar to basic loss per common share except that the denominator is increased to include
the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the
additional common shares were dilutive. |
| Recent Accounting Pronouncements | The Company does not expect the adoption of
recently issued accounting pronouncements to have a significant impact on the Companys results of operations, financial
position, or cash flows. |
