America Greener (OSLE) 10-Q 7 May 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Mar. 31, 2014	6-May-14
Document and Entity Information:	'	'
Entity Registrant Name	'America Greener Technologies, Inc.	'
Document Type	'10-Q	'
Document Period End Date	31-Mar-14	'
Amendment Flag	'false	'
Entity Central Index Key	'0001403433	'
Current Fiscal Year End Date	'--06-30	'
Entity Common Stock, Shares Outstanding	'	19,005,014
Entity Filer Category	'Smaller Reporting Company	'
Entity Current Reporting Status	'No	'
Entity Voluntary Filers	'Yes	'
Entity Well-known Seasoned Issuer	'Yes	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 31, 2014	Dec. 31, 2013
Current Assets	'	'
Cash	$50,053	$15,006
Inventory	111,619	132,889
Prepaid expenses and other current assets	25,186	10,028
Total current assets	186,858	157,923
Other assets:	'	'
Property and equipment, net	29,469	31,510
Trademark	1,601	1,601
Total other assets	31,070	33,111
Total assets	217,928	191,034
Current liabilities:	'	'
Accounts payable and accrued liabilities	44,392	33,302
Convertible notes payable	100,000	0
Total current liabilities	144,392	33,302
Stockholders' equity:	'	'
Preferred stock, $0.001 par value, 5,000,000 shares authorized: none shares issued and outstanding	0	0
Common stock, $0.001, 75,000,000 shares authorized: 19,005,014 shares and 15,000,000 shares issued and outstanding at March 31, 2014 and December 31, 2013, respectively	19,005	15,000
Additional paid in capital	1,349,660	1,186,262
Accumulated deficit	-1,295,129	-1,043,530
Total stockholders' equity	73,536	157,732
Total liabilities and stockholders' equity	$217,928	$191,034

CONSOLIDATED_BALANCE_SHEETS_PA

CONSOLIDATED BALANCE SHEETS PARENTHETICALS (USD $)	Mar. 31, 2014	Dec. 31, 2013
Parentheticals	'	'
Preferred Stock, par value	$0.00	$0.00
Preferred Stock, shares authorized	5,000,000	5,000,000
Common Stock, par value	$0.00	$0.00
Common Stock, shares authorized	75,000,000	75,000,000
Common Stock, shares issued	19,005,014	15,000,000
Common Stock, shares outstanding	19,005,014	15,000,000

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
Revenues:	'	'	'	'
Net revenues	$114,619	$0	$114,619	$0
Cost of revenues	33,366	0	58,737	0
Gross profit	81,253	0	55,882	0
Operating expenses:	'	'	'	'
Depreciation	2,041	1,996	6,033	3,325
Marketing, selling and advertising expenses	4,080	23,661	42,609	32,789
Compensation expense	44,710	0	71,084	0
Professional fees	51,769	0	73,882	0
Consulting fees	166,650	87,000	452,986	150,927
General and administrative	63,485	60,518	195,621	133,268
Total operating expenses	332,735	173,175	842,215	320,309
Loss from operations	-251,482	-173,175	-786,333	-320,309
Other expense	'	'	'	'
Interest expense	-117	0	-117	0
Total other expense	-117	0	-117	0
Loss before provision for income taxes	-251,599	-173,175	-786,450	-320,309
Provision for income taxes	0	0	0	0
Net loss	($251,599)	($173,175)	($786,450)	($320,309)
WEIGHTED AVERAGE COMMON SHARES Basic and Diluted	15,528,502	15,000,000	15,173,596	15,000,000
NET LOSS PER COMMON SHARE: OUTSTANDING - Basic and Diluted	($0.02)	($0.01)	($0.05)	($0.02)

CONSOLIDATED_STATEMENTS_OF_CHA

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (USD $)	Preferred Stock $0.001 Par Value Shares	Preferred Stock $0.001 Par Value Amount	Common Stock $0.001 Par Value Shares	Common Stock $0.001 Par Value Amount	Additional Paid-In Capital	Accumulated Deficit	Total Stockholders' Equity
		USD ($)		USD ($)	USD ($)	USD ($)	USD ($)
Balance at Dec. 31, 2013	0	0	15,000,000	15,000	1,186,262	-1,043,530	157,732
Recapitalization of the Company	0	0	2,505,014	2,505	-2,505	0	0
Stockholder's capital contribution	'	$0	'	$0	$165,903	$0	$165,903
Issuance of common stock for cash	0	0	1,500,000	1,500	0	0	1,500
Net loss for the period	'	$0	'	$0	$0	($251,599)	($251,599)
Balance at Mar. 31, 2014	0	0	19,005,014	19,005	1,349,660	-1,295,129	73,536

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended		9 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
Cash flows from operating activities:	'	'	'	'
Net loss	($251,599)	($173,175)	($786,450)	($320,309)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'	'	'
Depreciation	2,041	1,996	6,033	3,325
Changes in operating assets and liabilities	'	'	'	'
Inventory	21,270	0	-42,330	-87,370
Prepaid expenses and other current assets	-15,158	3,118	-21,686	-3,500
Accounts payable and accrued liabilities	11,090	0	44,391	0
Net cash used in operating activities	-232,356	-168,061	-800,042	-407,854
Cash flows from investing activities:	'	'	'	'
Capitalized cost of trademark	0	0	0	-1,601
Purchase of property and equipment	0	0	-900	-17,257
Net cash used in investing activities	0	0	-900	-18,858
Cash flows from financing activities:	'	'	'	'
Proceeds from convertible notes payable	100,000	0	100,000	0
Proceeds from related party advances	165,903	201,648	689,158	470,355
Proceeds from issuance of common stock	1,500	0	1,500	0
Net cash provided by financing activities	267,403	201,648	790,658	470,355
Net (decrease) increase in cash	35,047	33,587	-10,284	43,643
Cash at beginning of period	15,006	16,094	60,337	6,038
Cash at end of period	50,053	49,681	50,053	49,681
Cash paid for:	'	'	'	'
Interest	0	0	0	0
Income taxes	0	0	0	0
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:	'	'	'	'
Contributed capital in connection with the forgiveness of related party advances	$165,903	$0	$1,367,164	$0

ORGANIZATION_AND_SUMMARY_OF_SI

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Mar. 31, 2014
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 1 – ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Organization
	Nature of Business
	America Greener Technologies Inc. formerly Osler Incorporated (the “Company”) principal business is focused on marketing and selling Polarchem's proprietary technology solutions in North America. The Company has a license agreement with Polarchem, a related party, to sell Polarchem’s products (see Note 6). The Company’s primary product is AGT Polarchem chemistry that allows online cleaning of boiler tube and heat transfer surfaces to provide boiler optimization and combustion efficiency to a wide variety of customers including coal fired power plants, petroleum refineries, waste to energy facilities, biomass combustion processes, incinerators, fuel oil burners, naval vessels and other similar combustion processes. AGT was a former subsidiary of America Greener Technologies Corporation, a British Columbia company (“AGT Canada”).
	Recapitalization
	On February 25, 2014 America Greener Technologies Corporation, a private Arizona corporation ("AGT"), which is the historical business, entered into a Share Exchange Agreement with America Greener Technologies Inc. and the shareholders of AGT whereby America Greener Technologies Inc. agreed to acquire all of the issued and outstanding capital stock of AGT in exchange for 15,000,000 shares of the Company’s common stock. On March 19, 2014 the transaction closed and AGT is now a wholly-owned subsidiary of America Greener Technologies Inc. Prior to the acquisition of AGT, America Greener Technologies Inc. was a shell company.
	At closing, America Greener Technologies Inc. issued 15,000,000 shares of its common stock to the shareholders of AGT and obtained approximately 86% voting control and management control of the Company. The transaction was accounted for as a reverse acquisition and recapitalization of AGT whereby AGT is considered the acquirer for accounting purposes. The consolidated financial statements after the acquisition will include the balance sheets of both companies at historical cost, the historical results of AGT and the results of America Greener Technologies Inc. from the acquisition date. All share and per share information in the accompanying consolidated financial statements and footnotes has been retroactively restated to reflect the recapitalization (see Note5).
	On February 25, 2014 the Company changes its fiscal year end to June 30 from December 31. Accordingly those consolidated financial statements reflect the transition period of the three months ended March 31, 2014 and the comparative three months ended March 31, 2013 and the financial condition at March 31, 2014 with a comparative at December 31, 2013 which is the end of the prior fiscal year previously reported. As additional information, the Company has included the nine months ended comparative financial information.
	Basis of presentation and going concern
	The consolidated financial statements are prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”) and the rules and regulations of the U.S Securities and Exchange Commission for Interim Financial Information. All intercompany transactions and balances have been eliminated. All adjustments (consisting of normal recurring items) necessary to present fairly the Company’s financial position as of March 31, 2014, and the results of operations and cash flows for the three months ended March 31, 2014 have been included. The results of operations for the three months ended March 31, 2014 are not necessarily indicative of the results to be expected for the full year or a six month transition period. The accounting policies and procedures used in the preparation of these consolidated financial statements have been derived from the audited financial statements of the Company for the year ended December 31, 2013, which are contained in the Company’s Form 8-K as filed with the Securities and Exchange Commission (“SEC”) on March 24, 2014. The consolidated balance sheet as of December 31, 2013 was derived from those financial statements.
	As reflected in the accompanying financial statements, the Company has a net loss and net cash used in operations of $251,599 and $232,356, respectively, for the three months ended March 31, 2014. Additionally the Company has accumulated deficit of $1,295,129 at March 31, 2014. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. The Company’s ability to raise additional capital through the future issuances of common stock is unknown. The obtainment of additional financing, the successful development of the Company’s contemplated plan of operations, and its transition, ultimately, to the attainment of profitable operations are necessary for the Company to continue operations. The ability to successfully resolve these factors raises substantial doubt about the Company’s ability 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.  While the Company believes in the viability of its strategy to generate revenues, there can be no assurances to that effect.
	Use of estimates
	The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the U.S. requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses, and the related disclosures at the date of the financial statements and during the reporting period. Actual results could materially differ from these estimates. Significant estimates include the valuation of deferred tax assets and the useful life of property and equipment.
	Cash and cash equivalents
	The Company considers all highly liquid debt instruments and other short-term investments with maturity of three months or less, when purchased, to be cash equivalents.  The Company maintains cash and cash equivalent balances at one financial institution that is insured by the Federal Deposit Insurance Corporation. The Company’s account at this institution is insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. As of March 31, 2014, the Company has not reached bank balances exceeding the FDIC insurance limit. To reduce its risk associated with the failure of such financial institution, the Company evaluates at least annually the rating of the financial institution in which it holds deposits.
	Inventory
	Inventory, consisting of finished goods related to the Company’s products are stated at the lower of cost or market utilizing the first-in, first-out method.
	Prepaid expenses and other current assets
	Prepaid expenses and other current assets of $25,186 and $10,028 at March 31, 2014 and December 31, 2013, respectively, consist primarily of costs paid for future services which will occur within a year. Prepaid expenses include prepayments in cash for rent, prepaid consulting fees and prepaid insurance which are being amortized over the terms of their respective agreements.
	Fair value measurements and fair value of financial instruments
	Fair value is the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. The Company classifies assets and liabilities recorded at fair value under the fair value hierarchy based upon the observability of inputs used in valuation techniques.  Observable inputs (highest level) reflect market data obtained from independent sources, while unobservable inputs (lowest level) reflect internally developed market assumptions. The fair value measurements are classified under the following hierarchy:
		Level 1—Observable inputs that reflect quoted market prices (unadjusted) for identical assets and liabilities in active markets;
		Level 2—Observable inputs, other than quoted market prices, that are either directly or indirectly observable in the marketplace for identical or similar assets and liabilities, quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets and liabilities; and
		Level 3—Unobservable inputs that are supported by little or no market activity that is significant to the fair value of assets or liabilities.
	The estimated fair value of certain financial instruments, including cash and cash equivalents, prepaid expenses and accounts payable are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments.
	Property and equipment
	Property and equipment are carried at cost less accumulated depreciation.  Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized.  When assets are retired or disposed of, the cost and accumulated depreciation are removed, and any resulting gains or losses are included in the consolidated statement of operations.
	Trademark
	Legal costs associated with serving and protecting trademark are being capitalized. During the period from February 14, 2012 (inception) to December 31, 2012, the Company filed a trademark for its company logo. In accordance with Accounting Standards related to “Goodwill and Other Intangible Assets”, the Company does not amortize its trademark determined to have an indefinite useful life. Instead, the Company assesses its indefinite-life trademark for impairment annually and when circumstances indicate that the carrying value may not be recoverable.
	Impairment of long-lived assets
	The Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable, or at least annually. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value. The Company did not consider it necessary to record any impairment charges during the three months ended March 31, 2014 and 2013 respectively.
	Revenue recognition
	The Company follows the guidance of the FASB ASC 605-10-S99 “Revenue Recognition Overall – SEC Materials”. The Company records revenue when persuasive evidence of an arrangement exists, product delivery has occurred, the sales price to the customer is fixed or determinable, and collectability is reasonably assured.
	The following policies reflect specific criteria for the various revenues streams of the Company:
	Revenue from the sale of the Company’s Polarchem’s solution and products are recognized upon shipment or delivery to the customers.
	Revenue for equipment installation is recognized upon completion of the installation services.
	Revenue for services performed such as consulting and optimization services are recognized when services have been rendered.
	Cost of Sales
	The primary components of cost of sales include the cost of the product, shipping costs, and installation/labor cost.
	Major suppliers
	The Company purchases substantially all of its products from Polarchem which has manufacturing companies located in India and the UK (see Note 4 and 6).
	Income taxes
	The Company accounts for income taxes pursuant to the provision of ASC 740-10, “Accounting for Income Taxes” which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized.
	The Company follows the provision of the ASC 740-10 related to Accounting for Uncertain Income Tax Position. When tax returns are filed, some positions taken may be sustained upon examination by the taxing authorities, while others may be subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. The Company has filed its 2012 income tax return which remains subject to IRS examination.
	Stock-based compensation
	The Company accounts for stock-based instruments granted to employees in accordance with ASC Topic 718. ASC Topic 718 requires companies to estimate and recognize the grant-date fair value of stock based awards issued to employees and directors.  The Company recognizes compensation on a straight-line basis over the requisite service period for each award.  There were no options outstanding as of March 31, 2014 and 2013. The Company accounts for non-employee stock-based awards in accordance with the measurement and recognition criteria under ASC Topic 505-50.
	Marketing, selling and advertising
	Marketing, selling and advertising are expensed as incurred. For the three months ended March 31, 2014 and 2013, such expenses were $4,080 and $23,661, respectively.
	Net loss per share of common stock
	Basic net loss per share is computed by dividing the net loss by the weighted average number of common shares during the period. Diluted net loss per share is computed using the weighted average number of common shares and potentially dilutive securities outstanding during the period. At March 31, 2014 and 2013, the Company has 250,000 and 0 potentially dilutive securities outstanding, respectively, in connection with the convertible notes (see Note 3).
	Recent accounting pronouncements
	Accounting standards which were not effective until after March 31, 2014 are not expected to have a material impact on the Company’s financial position or results of operations.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Mar. 31, 2014
PROPERTY AND EQUIPMENT	'
PROPERTY AND EQUIPMENT	'
	NOTE 2 – PROPERTY AND EQUIPMENT
	Property and equipment consisted of the following:
		Estimated life	31-Mar-14			31-Dec-13
	Demonstration equipment	5 years		35,266			35,266
	Furniture and fixtures	5 years		4,657			4,657
	Warehouse equipment	5 years		900			900
	Less: Accumulated depreciation			(11,354	)		(9,313	)
			$	29,469		$	31,510
	For the three months ended March 31, 2014 and 2013, depreciation expense amounted to $2,041 and $1,996, respectively.

NOTES_PAYABLE

NOTES PAYABLE	9 Months Ended
	Mar. 31, 2014
NOTES PAYABLE	'
NOTES PAYABLE	'
	NOTE 3 – NOTES PAYABLE
	In March 2014 prior to the recapitalization, AGT issued 3% convertible promissory notes in the aggregate principal amount of $100,000 to two affiliates of AGT in payment of advances made in January 2014 and February 2014. These notes mature on June 30, 2014, but are convertible at any time at either the option of the holder or AGT into shares of AGT’s common stock at a conversion price of $0.40 per share. Following the closing of the recapitalization on March 19, 2014, by the terms of the notes these are now convertible into shares of the Company’s common stock at $0.40 per share. At March 31, 2014, the Company had $117 in accrued interest on the notes. At March 31, 2014, the principal amounts of these notes amounted to $100,000.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Mar. 31, 2014
RELATED PARTY TRANSACTIONS	'
RELATED PARTY TRANSACTIONS	'
	NOTE 4 – RELATED PARTY TRANSACTIONS
	Parties are considered to be related to the Company if the parties directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All transactions shall be recorded at fair value of the goods or services exchanged. Property purchased from a related party is recorded at the cost to the related party and any payment to or on behalf of the related party in excess of the cost is reflected as compensation or distribution to related parties depending on the transaction.
	From time to time, the Company’s former parent company, AGT Canada, provided advances to AGT for working capital purposes. For the period from February 14, 2012 (inception) to March 31, 2014, AGT Canada provided advances aggregating to $1,367,164. The advances were due on demand and interest free. During the year ended December 31, 2013 and the three months ended March 31, 2014, AGT Canada waived the payment of such advances of $1,201,261 and $165,903, respectively, and accordingly reclassified to additional paid in capital as stockholder’s capital contribution, leaving a balance of $0 at March 31, 2014 and December 31, 2013.
	Through the Company’s former parent, AGT Canada, the Company entered into a general agreement and contract dated in November 2011 with Polarchem. The owners of Polarchem are shareholders of AGT Canada. In February 2014, the Company entered into a 30 year license agreement with Polarchem which superseded the Original Agreement with AGT Canada (see Note 6). There were no purchased inventories and products from Polarchem during the three months ended March 31, 2014 and 2013, respectively.
	In January 2013, the Company entered into three independent contractor agreements with Mr. Michael Boyko, the Company’s Chief Executive Officer, Energistics Consulting, LLC, a company owned by the Company’s Chief Operating Officer, and Mr. James Mack (see Note 6).

STOCKHOLDERS_EQUITY

STOCKHOLDER'S EQUITY	9 Months Ended
	Mar. 31, 2014
STOCKHOLDER'S EQUITY	'
STOCKHOLDER'S EQUITY	'
	NOTE 5 – STOCKHOLDER’S EQUITY
	On February 25, 2014 AGT entered into a Share Exchange Agreement with America Greener Technologies Inc. and the shareholders of AGT whereby America Greener Technologies Inc. agreed to acquire all of the issued and outstanding capital stock of AGT in exchange for 15,000,000 shares of America Greener Technologies Inc. common stock. On March 19, 2014 the transaction closed and AGT is now a wholly-owned subsidiary of America Greener Technologies Inc. This transaction was accounted for as a reverse recapitalization of AGT since the shareholders of AGT obtained approximately 86% voting control and management control of the Company, AGT is considered the acquirer for accounting purposes. The Company is deemed to have issued 2,505,014 shares of common stock which represents the outstanding common shares of American Greener Technologies Inc. just prior to the closing of the transaction.
	On March 21, 2014 the Company sold 1,500,000 shares of the Company’s common stock at a purchase price of $0.001 per share to two accredited investors pursuant to the term and conditions of a consulting agreement entered into in December 2013 (see Note 6).

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Mar. 31, 2014
COMMITMENTS AND CONTINGENCIES	'
COMMITMENTS AND CONTINGENCIES	'
	NOTE 6 – COMMITMENTS AND CONTINGENCIES
	Consulting agreements
	In January 2013, through the Company’s wholly owned subsidiary, AGT entered into three independent contractor agreements with Mr. Michael Boyko, Chief Executive Officer of AGT, Energistics Consulting, LLC, a company owned by the Chief Operating Officer of AGT, and Mr. James Mack. As compensation for their services per the terms of their respective agreements, the Company pays fees to i) Mr. Boyko of $10,000 per month ii) Energistics Consulting, LLC of $8,000 per month and iii) Mr. Mack of $4,000 per month. Additionally, the Company pays reimbursement for out of pocket travel expenses. These agreements contain customary confidentiality provisions and may be terminated by either party upon 30 days notice. Upon the closing of the Share Exchange Agreement, Michael C. Boyko, Ricardo A. Barbosa and James Mack were appointed as the new board of directors and new officers of the Company. Following the closing, Mr. Boyko was also appointed as Chief Executive Officer and President of the Company and Mr. Barbosa was appointed Chief Operating Officer and Secretary of the Company.
	In December 2013, the Company entered into a consulting agreement with a consulting company to provide due diligence and advisory services in connection with merger, acquisition or other forms of business combination matters. The term of this agreement shall be for a period of the earlier of six months from the date of this agreement or until the Company consummated a business combination, whichever is earlier. The Company shall pay the consultant a fee of $100,000, payable in two (2) installments of $ 50,000 each in January 2014 and February 2014. Additionally, if the Company consummates a business combination during the term of this agreement, the consultant shall be entitled to purchase a total of 1,500,000 shares of the common stock, or 7.88%, whichever is greater, of the combined entity at par value or $0.001 per share, whichever is less. On March 21, 2014 the Company sold 1,500,000 shares of the Company’s common stock at a purchase price of $1,500 or $0.001 per share to such consultant.
	General agreement
	In November 2011, AGT Canada, the Company’s former parent, entered into a general agreement and contract (the “Original Agreement”) with Polarchem Associated Limited, Polarchem International Limited and the shareholders of those companies (collectively the “Polarchem”). The Company was formed to market and sell Polarchem’s proprietary technology solutions in North America under the terms of this agreement. AGT Canada agreed to act for Polarchem as its exclusive sales and service distributors in the United States, Canada and Mexico. In February 2014, the Company entered into a 30 year license agreement with Polarchem which superseded the Original Agreement with AGT Canada.
	In February 2014 the Company entered into a 30 year license agreement with Polarchem Associated Limited, Polarchem International Limited and the shareholders of those companies granting the Company exclusive rights to the proprietary technology in the United States, Canada and Mexico (the “Territory”) which superseded the Original Agreement dated in November 2011 between AGT Canada and Polarchem. Such license agreement grants the Company the exclusive rights to use Polarchem’s licensed marks, to manufacture and sell their products and to provide the services within the Territory. The Company has been granted the right of first refusal to acquire all the assets of Polarchem as defined in the license agreement.
	Operating lease
	A lease agreement was signed for office and warehousing space consisting of approximately 5,000 square feet located in Mesa, Arizona with an initial term commencing on March 1, 2012 and expiring on March 1, 2015. The lease requires the Company to pay a monthly base rent of $2,900 plus a pro rata share of operating expenses. The base rent is subject to annual increases beginning on March 1, 2013 as defined in the lease agreement. Future minimum rental payments required under this operating lease are as follows:
		Total		1 year		1-3 years		3-5 years		5+ years
	Operating lease	$	36,300	$	36,300	$	—	$	—		—
	Total	$	36,300	$	36,300	$	—	$	—	$	—
	Rent expense was $30,680 and $34,816 for the nine months ended March 31, 2014 and 2013, respectively.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Mar. 31, 2014
SUBSEQUENT EVENTS	'
SUBSEQUENT EVENTS	'
	NOTE 7 – SUBSEQUENT EVENTS
	In April 2014, the Company received advances from an unrelated party amounting to $30,000. The loan is due on demand and bears interest at 10% per annum. This loan was used for working capital purposes. Under the terms of the oral agreement related to this advance, we agreed that this amount, together with 10% invest, would be converted into equity upon terms and conditions identical to any private placement the Company will undertake.

Accounting_Policies_Policies

Accounting Policies (Policies)	9 Months Ended
	Mar. 31, 2014
Accounting Policies (Policies)	'
Organization	'
	Organization
	Nature of Business
	America Greener Technologies Inc. formerly Osler Incorporated (the “Company”) principal business is focused on marketing and selling Polarchem's proprietary technology solutions in North America. The Company has a license agreement with Polarchem, a related party, to sell Polarchem’s products (see Note 6). The Company’s primary product is AGT Polarchem chemistry that allows online cleaning of boiler tube and heat transfer surfaces to provide boiler optimization and combustion efficiency to a wide variety of customers including coal fired power plants, petroleum refineries, waste to energy facilities, biomass combustion processes, incinerators, fuel oil burners, naval vessels and other similar combustion processes. AGT was a former subsidiary of America Greener Technologies Corporation, a British Columbia company (“AGT Canada”).
	Recapitalization
	On February 25, 2014 America Greener Technologies Corporation, a private Arizona corporation ("AGT"), which is the historical business, entered into a Share Exchange Agreement with America Greener Technologies Inc. and the shareholders of AGT whereby America Greener Technologies Inc. agreed to acquire all of the issued and outstanding capital stock of AGT in exchange for 15,000,000 shares of the Company’s common stock. On March 19, 2014 the transaction closed and AGT is now a wholly-owned subsidiary of America Greener Technologies Inc. Prior to the acquisition of AGT, America Greener Technologies Inc. was a shell company.
	At closing, America Greener Technologies, Inc. issued 15,000,000 shares of its common stock to the shareholders of AGT and obtained approximately 86% voting control and management control of the Company. The transaction was accounted for as a reverse acquisition and recapitalization of AGT whereby AGT is considered the acquirer for accounting purposes. The consolidated financial statements after the acquisition will include the balance sheets of both companies at historical cost, the historical results of AGT and the results of America Greener Technologies Inc. from the acquisition date. All share and per share information in the accompanying consolidated financial statements and footnotes has been retroactively restated to reflect the recapitalization (see Note 5).
	On February 25, 2014 the Company changes its fiscal year end to June 30 from December 31. Accordingly those consolidated financial statements reflect the transition period of the three months ended March 31, 2014 and the comparative three months ended March 31, 2013 and the financial condition at March 31, 2014 with a comparative at December 31, 2013 which is the end of the prior fiscal year previously reported. As additional information, the Company has included the nine months ended comparative financial information.
Basis of presentation and going concern	'
	Basis of presentation and going concern
	The consolidated financial statements are prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”) and the rules and regulations of the U.S Securities and Exchange Commission for Interim Financial Information. All intercompany transactions and balances have been eliminated. All adjustments (consisting of normal recurring items) necessary to present fairly the Company’s financial position as of March 31, 2014, and the results of operations and cash flows for the three months ended March 31, 2014 have been included. The results of operations for the three months ended March 31, 2014 are not necessarily indicative of the results to be expected for the full year or a six month transition period. The accounting policies and procedures used in the preparation of these consolidated financial statements have been derived from the audited financial statements of the Company for the year ended December 31, 2013, which are contained in the Company’s Form 8-K as filed with the Securities and Exchange Commission (“SEC”) on March 24, 2014. The consolidated balance sheet as of December 31, 2013 was derived from those financial statements.
	As reflected in the accompanying financial statements, the Company has a net loss and net cash used in operations of $251,599 and $232,356, respectively, for the three months ended March 31, 2014. Additionally the Company has accumulated deficit of $1,295,129 at March 31, 2014. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. The Company’s ability to raise additional capital through the future issuances of common stock is unknown. The obtainment of additional financing, the successful development of the Company’s contemplated plan of operations, and its transition, ultimately, to the attainment of profitable operations are necessary for the Company to continue operations. The ability to successfully resolve these factors raises substantial doubt about the Company’s ability 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.  While the Company believes in the viability of its strategy to generate revenues, there can be no assurances to that effect.
Use of estimates	'
	Use of estimates
	The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the U.S. requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses, and the related disclosures at the date of the financial statements and during the reporting period. Actual results could materially differ from these estimates. Significant estimates include the valuation of deferred tax assets and the useful life of property and equipment.
Cash and cash equivalents	'
	Cash and cash equivalents
	The Company considers all highly liquid debt instruments and other short-term investments with maturity of three months or less, when purchased, to be cash equivalents.  The Company maintains cash and cash equivalent balances at one financial institution that is insured by the Federal Deposit Insurance Corporation. The Company’s account at this institution is insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. As of March 31, 2014, the Company has not reached bank balances exceeding the FDIC insurance limit. To reduce its risk associated with the failure of such financial institution, the Company evaluates at least annually the rating of the financial institution in which it holds deposits.
Inventory	'
	Inventory
	Inventory, consisting of finished goods related to the Company’s products are stated at the lower of cost or market utilizing the first-in, first-out method.
Prepaid expenses and other current assets Policy	'
	Prepaid expenses and other current assets
	Prepaid expenses and other current assets of $25,186 and $10,028 at March 31, 2014 and December 31, 2013, respectively, consist primarily of costs paid for future services which will occur within a year. Prepaid expenses include prepayments in cash for rent, prepaid consulting fees and prepaid insurance which are being amortized over the terms of their respective agreements.
Fair value measurements and fair value of financial instruments	'
	Fair value measurements and fair value of financial instruments
	Fair value is the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. The Company classifies assets and liabilities recorded at fair value under the fair value hierarchy based upon the observability of inputs used in valuation techniques.  Observable inputs (highest level) reflect market data obtained from independent sources, while unobservable inputs (lowest level) reflect internally developed market assumptions. The fair value measurements are classified under the following hierarchy:
		Level 1—Observable inputs that reflect quoted market prices (unadjusted) for identical assets and liabilities in active markets;
		Level 2—Observable inputs, other than quoted market prices, that are either directly or indirectly observable in the marketplace for identical or similar assets and liabilities, quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets and liabilities; and
		Level 3—Unobservable inputs that are supported by little or no market activity that is significant to the fair value of assets or liabilities.
	The estimated fair value of certain financial instruments, including cash and cash equivalents, prepaid expenses and accounts payable are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments.
Property and Equipment Policy	'
	Property and equipment
	Property and equipment are carried at cost less accumulated depreciation.  Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized.  When assets are retired or disposed of, the cost and accumulated depreciation are removed, and any resulting gains or losses are included in the consolidated statement of operations.
Trademark Policy	'
	Trademark
	Legal costs associated with serving and protecting trademark are being capitalized. During the period from February 14, 2012 (inception) to December 31, 2012, the Company filed a trademark for its company logo. In accordance with Accounting Standards related to “Goodwill and Other Intangible Assets”, the Company does not amortize its trademark determined to have an indefinite useful life. Instead, the Company assesses its indefinite-life trademark for impairment annually and when circumstances indicate that the carrying value may not be recoverable.
Impairment of long-lived assets	'
	Impairment of long-lived assets
	The Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable, or at least annually. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value. The Company did not consider it necessary to record any impairment charges during the three months ended March 31, 2014 and 2013 respectively.
Revenue recognition	'
	Revenue recognition
	The Company follows the guidance of the FASB ASC 605-10-S99 “Revenue Recognition Overall – SEC Materials”. The Company records revenue when persuasive evidence of an arrangement exists, product delivery has occurred, the sales price to the customer is fixed or determinable, and collectability is reasonably assured.
	The following policies reflect specific criteria for the various revenues streams of the Company:
	Revenue from the sale of the Company’s Polarchem’s solution and products are recognized upon shipment or delivery to the customers.
	Revenue for equipment installation is recognized upon completion of the installation services.
	Revenue for services performed such as consulting and optimization services are recognized when services have been rendered.
Cost of Sales	'
	Major suppliers
	The Company purchases substantially all of its products from Polarchem which has manufacturing companies located in India and the UK (see Note 4 and 6).
Major suppliers	'
	Major suppliers
	The Company purchases substantially all of its products from Polarchem which has manufacturing companies located in India and the UK (see Note 4 and 6).
Income taxes	'
	Income taxes
	The Company accounts for income taxes pursuant to the provision of ASC 740-10, “Accounting for Income Taxes” which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized.
	The Company follows the provision of the ASC 740-10 related to Accounting for Uncertain Income Tax Position. When tax returns are filed, some positions taken may be sustained upon examination by the taxing authorities, while others may be subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. The Company has filed its 2012 income tax return which remains subject to IRS examination.
Stock-based compensation	'
	Stock-based compensation
	The Company accounts for stock-based instruments granted to employees in accordance with ASC Topic 718. ASC Topic 718 requires companies to estimate and recognize the grant-date fair value of stock based awards issued to employees and directors.  The Company recognizes compensation on a straight-line basis over the requisite service period for each award.  There were no options outstanding as of March 31, 2014 and 2013. The Company accounts for non-employee stock-based awards in accordance with the measurement and recognition criteria under ASC Topic 505-50.
Marketing, selling and advertising	'
	Marketing, selling and advertising
	Marketing, selling and advertising are expensed as incurred. For the three months ended March 31, 2014 and 2013, such expenses were $4,080 and $23,661, respectively.
Net loss per share of common stock	'
	Net loss per share of common stock
	Basic net loss per share is computed by dividing the net loss by the weighted average number of common shares during the period. Diluted net loss per share is computed using the weighted average number of common shares and potentially dilutive securities outstanding during the period. At March 31, 2014 and 2013, the Company has 250,000 and 0 potentially dilutive securities outstanding, respectively, in connection with the convertible notes (see Note 3).
Recent accounting pronouncements	'
	Recent accounting pronouncements
	Accounting standards which were not effective until after March 31, 2014 are not expected to have a material impact on the Company’s financial position or results of operations.

Property_and_equipment_consist

Property and equipment consisted of the following (Tables)	9 Months Ended
	Mar. 31, 2014
Property and equipment consisted of the following	'
Property and equipment consisted of the following	'
	Property and equipment consisted of the following:
		Estimated life	31-Mar-14			31-Dec-13
	Demonstration equipment	5 years		35,266			35,266
	Furniture and fixtures	5 years		4,657			4,657
	Warehouse equipment	5 years		900			900
	Less: Accumulated depreciation			(11,354	)		(9,313	)
			$	29,469		$	31,510

Future_minimum_rental_payments

Future minimum rental payments under operating lease (Tables)	9 Months Ended
	Mar. 31, 2014
Future minimum rental payments under operating lease	'
Future minimum rental payments under operating lease	'
	Future minimum rental payments required under this operating lease are as follows:
		Total		1 year		1-3 years		3-5 years		5+ years
	Operating lease	$	36,300	$	36,300	$	—	$	—		—
	Total	$	36,300	$	36,300	$	—	$	—	$	—

ORGANIZATION_AND_NATURE_OF_BUS

ORGANIZATION AND NATURE OF BUSINESS (Details)	Mar. 19, 2014
ORGANIZATION AND NATURE OF BUSINESS AS FOLLOWS:	'
Issued shares of common stock	15,000,000
Percentage of voting control obtained	86.00%

Basis_of_presentation_and_goin

Basis of presentation and going concern consists of the following (Details) (USD $)	9 Months Ended
	Mar. 31, 2014
Basis of presentation and going concern consists of the following (Details)	'
Net loss	($251,599)
Net cash used in operations	-232,356
Accumulated deficit	$1,295,129

Property_and_equipment_consist1

Property and equipment consists of the following (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Property and equipment consists of the following	'	'
Demonstration equipment	$35,266	$35,266
Furniture and fixtures	4,657	4,657
Warehouse equipment	900	900
Less: Accumulated depreciation	-11,354	-9,313
Property and equipment net	$29,469	$31,510

NOTES_PAYABLE_AS_FOLLOWS_detai

NOTES PAYABLE AS FOLLOWS (details) (USD $)	Mar. 31, 2014
NOTES PAYABLE AS FOLLOWS:	'
AGT issued convertible promissory notes in percent	3.00%
Convertible promissory notes in the aggregate principal amount	$100,000
Common stock at a conversion price per share	$0.40
Closing of the recapitalization on	19-Mar-14
Principal amounts of notes amounted	$100,000

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
RELATED PARTY TRANSACTIONS AS FOLLOWS	'	'
AGT Canada provided advances	$1,367,164	'
AGT Canada waived payment of advances	$165,903	$1,201,261
License agreement with Polarchem	'30 year	'

CAPITAL_STOCK_TRANSACTIONS_Det

CAPITAL STOCK TRANSACTIONS (Details) (USD $)	Mar. 31, 2014	Mar. 21, 2014	Feb. 25, 2014
CAPITAL STOCK TRANSACTIONS:	'	'	'
Issued and outstanding capital stock of AGT in exchange	'	'	15,000,000
Issued shares of common stock	2,505,014	'	'
Sold shares of common stock (Shares)	'	1,500,000	'
Sold shares of common stock at a purchase price per share	'	$0.00	'

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES AS FOLLOWS (Details) (USD $)	Mar. 21, 2014	Dec. 31, 2013	Jan. 31, 2013
COMMITMENTS AND CONTINGENCIES AS FOLLOWS	'	'	'
Compensation for services per the terms pays fees to Mr. Boyko	'	'	$10,000
Energistics Consulting, LLC per month	'	'	8,000
Mr. Mack per month	'	'	4,000
Consulting agreement with a consulting company to pay consultant a fee	'	100,000	'
Consultant entitled to purchase a total shares of the common stock	'	1,500,000	'
Sold 1,500,000 shares of the Company's common stock at a purchase price	$1,500	'	'

Operating_lease_Details

Operating lease (Details) (USD $)	Mar. 31, 2014
Operating lease:	'
Operating lease 1 year	$36,300
Operating lease 1-3 years	0
Operating lease 3-5 years	0
Operating lease 5+ years	0
Operating lease Total	$36,300

SUBSEQUENT_EVENTS_TRANSACTIONS

SUBSEQUENT EVENTS TRANSACTIONS (Details) (USD $)	Mar. 31, 2014
SUBSEQUENT EVENTS TRANSACTIONS:	'
Received advances from an unrelated party amounting	$30,000
loan is due on demand and bears interest per annum	10.00%