CAM (CAMG) 10-Q 21 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Nov. 19, 2013
Document And Entity Information	'	'
Entity Registrant Name	'CAM Group, Inc.	'
Entity Central Index Key	'0001419559	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	25,295,000
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2013	'

Balance_Sheets

Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]	'	'
Cash and cash equivalent	$2,052,881	$1,248,673
Cash and cash equivalent - restricted	'	300,000
Advanced to suppliers	3,486,736	1,468,396
Prepayment and deposits	5,927	1,095
Other receivable	6,371	4,012
Total Current Assets	5,551,915	3,022,176
Advanced to related parties	3,419,144	1,335,197
Plant and Equipment, Net	136,353	156,926
Total non-current assets	3,555,497	1,492,123
Total Assets	9,107,412	4,514,299
Accounts payables and accrued expenses	72,641	42,521
Due to related parties	28,156	57,696
Income tax payable	1,502,357	708,453
Total Liabilities	2,385,305	1,518,167
Preferred stock, $.001 par value, 10,000,000 shares authorized, 1,000,000 shares issued and outstanding as of September 30, 2013 and December 31, 2012, respectively	1,000	1,000
Common stock, $.001 par value, 90,000,000 shares authorized, 25,295,000 and 25,075,000 shares issued and outstanding as of September 30, 2013 and December 31, 2012, respectively	25,295	25,075
Additional paid-in capital	556,790	507,010
Deferred compensation	-12,500	'
Accumulated other comprehensive income	111,802	28,753
Retained earnings (deficits)	5,989,107	2,385,376
Total Equity	6,671,494	2,947,214
Non-controlling interest	50,613	48,918
Total Liabilities and Equity	$9,107,412	$4,514,299

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]	'	'
Preferred Stock, par value	$0.00	$0.00
Preferred Stock, shares authorized	10,000,000	10,000,000
Preferred Stock, shares issued	1,000,000	1,000,000
Preferred Stock, shares outstanding	1,000,000	1,000,000
Common Stock, par value	$0.00	$0.00
Common Stock, shares authorized	90,000,000	90,000,000
Common Stock, shares issued	25,295,000	25,075,000
Common Stock, shares outstanding	25,295,000	25,075,000

Statements_of_Operations

Statements of Operations (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement [Abstract]	'	'	'	'
Advertising revenues from AMP	$1,659,221	$1,713,228	$5,009,557	$2,284,453
Commission from AMP	3,775	'	17,187	'
Total revenues	1,662,996	1,713,228	5,026,744	2,284,453
Cost of revenue	43,009	98,800	95,750	161,485
Gross profit	1,619,987	1,614,428	4,930,994	2,122,968
Selling, general & administrative expenses	170,866	117,778	507,649	284,053
Advertising expenses	36,031	'	36,556	'
Total operating expenses	206,897	117,778	544,205	284,053
Operating income (loss)	1,413,090	1,496,650	4,386,789	1,838,915
Interest income (expenses)	3	'	13	'
(Loss) from currency exchange	-7,553	'	-7,553	'
Total other income (expenses)	-7,550	'	-7,540	'
Income before income tax	1,405,540	1,496,650	4,379,249	1,838,915
Income tax expense	257,131	261,005	775,518	331,005
Net income	1,148,409	1,235,645	3,603,731	1,507,910
Less: Net income attributable to noncontrolling interests	'	'	'	'
Net income attributable to CAM Group common shareholders	1,148,409	1,235,645	3,603,731	1,507,910
Basic	$0.05	$0.05	$0.14	$0.06
Diluted	$0.01	$0.01	$0.03	$0.01
Basic	25,295,000	25,075,000	25,182,574	24,045,147
Diluted	125,295,000	125,740,670	125,182,574	124,039,507
Net income	1,148,409	1,235,645	3,603,731	1,507,910
Foreign currency translation adjustment	19,943	17,122	84,744	14,666
Comprehensive income	1,168,352	1,252,767	3,688,475	1,522,576
Comprehensive income attributable to noncontrolling interests	398	342	1,695	293
Comprehensive income attributable to CAM Group	$1,167,954	$1,252,425	$3,686,780	$1,522,283

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Statement of Cash Flows [Abstract]	'	'
Net income (loss)	$3,603,731	$1,507,910
Depreciation	26,121	4,774
Stock based compensation	37,500	80,393
Advanced to suppliers	-1,977,494	'
Advanced to related parties - business trade	-206,249	'
Other receivable and prepayment	-7,047	64,112
Other payable and accrued expenses	29,497	8,899
Taxes payable	775,518	331,005
Net cash provided by operating activities	2,281,577	1,997,093
Purchase of property and equipment	-2,919	-120,403
Advance to related party	-1,838,730	'
Construction in progress	'	-39,205
Net cash provided by investing activities	-1,841,649	-159,608
Capital contribution from non controlling interest	'	62,957
Proceeds from shareholders loan payable	59,547	563,096
Proceeds from related party loan payable	'	28,419
Repayment to related party loan payable	'	'
Changes in restricted cash	300,000	'
Net cash provided by financing activities	329,201	654,472
Effect of changes in exchange rate	35,079	18,275
Net increase/(decrease) in cash and cash equivalents	804,208	2,510,232
Cash and cash equivalents at the beginning of the year	1,248,673	4,141
Cash and cash equivalents at the end of the year	2,052,881	2,514,373
Cash paid for interest	'	'
Cash paid for income taxes	'	'

1_BASIS_OF_PRESENTATION

1. BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
1. BASIS OF PRESENTATION	'
	1. BASIS OF PRESENTATION
	The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with both generally accepted accounting principles for interim financial information, and the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. The accompanying unaudited condensed consolidated financial statements reflect all adjustments (consisting of normal recurring accruals) that are, in the opinion of management, considered necessary for a fair presentation of the results for the interim periods presented. Interim results are not necessarily indicative of results for a full year.
	The unaudited condensed consolidated financial statements and related disclosures have been prepared with the presumption that users of the interim financial information have read or have access to the Company’s annual audited consolidated financial statements for the preceding fiscal year. Accordingly, these unaudited condensed consolidated financial statements should be read in conjunction with the Annual Report on Form 10-K for the year ended December 31, 2012.

2_ORGANIZATION_AND_BUSINESS_BA

2. ORGANIZATION AND BUSINESS BACKGROUND	9 Months Ended
	Sep. 30, 2013
Business Combinations [Abstract]	'
2. ORGANIZATION AND BUSINESS BACKGROUND	'
	2. ORGANIZATION AND BUSINESS BACKGROUND
	CAM Group Inc. (the “Company” or “CAMG”) was originally incorporated as Savannah River Technologies, Inc. under the laws of the State of South Carolina on March 2, 1995. On July 20, 2007, the Company formed a corporation pursuant to the laws of the State of Nevada having a par value of $0.001 for both the preferred and common stock. On August 11, 2007, the stockholders of the Company approved a change of corporate domicile which resulted in the dissolution of the South Carolina Corporation and the Company became domiciled in the State of Nevada. On September 13, 2012, the Company changed its name to CAM Group Inc. to more accurately reflect its business after a stock exchange transaction with CAM Group set forth below.
	On April 17, 2012, CAMG completed a stock exchange transaction with China Agriculture Media Group Co., Ltd (“CAM Group”). CAM Group is organized and exists under the laws of Hong Kong Special Administrative Region of the People’s Republic of China (the “PRC”), which was incorporated on March 30, 2011. CAM Group is an investment holding company, whose only asset is 100% equity interest in China Agriculture Media (Hong Kong) Group Co. Ltd. (“CAM HK”). CAM HK is an investment holding company organized and exists under the laws of Hong Kong Special Administrative Region of PRC, with its only asset being a 98% equity interest in China Agriculture Media (Hebei) Co. Ltd. (“CAM Hebei”). CAM Hebei was established in the Hebei Province, PRC on November 28, 2011 as a Chinese domestic enterprise.
	The stock exchange transaction involved two simultaneous transactions:
	CAMG issued to CAM Group Shareholders an amount equal to 22,500,000 new investment shares of Common Stock of CAMG and 1,000,000 shares of CAMG super-voting Preferred Stock in exchange for one hundred percent (100%) of the issued and outstanding share capital of CAM Group from CAM Group Shareholders.
	CAMG issued 1,607,853 shares of Common Stock to CAMG prior management and an advisor for services previously rendered. Simultaneously, Angela Ross, the former Chief Executive Officer of CAMG, returned 2,500,000 shares of Common stock to the CAMG treasury for immediate cancelation.
	Upon completion of the exchange, CAM Group and its subsidiaries became subsidiaries of CAMG and the former owners of CAM Group then owned a ‘controlling interest’ in CAMG representing 98% of the voting shares of CAMG and 90% of the issued and outstanding shares of Common Stock.
	The stock exchange transaction has been accounted for as a reverse acquisition and recapitalization of CAMG whereby CAM Group is deemed to be the accounting acquirer (legal acquiree) and CAMG to be the accounting acquiree (legal acquirer).  The accompanying consolidated financial statements are in substance those of CAM Group and its subsidiaries, with the assets, liabilities, revenues and expenses, of CAMG being included effective from the date of stock exchange transaction. Accordingly, the financial position, results of operations, and cash flows of the accounting acquirer are included for all periods presented as if the recapitalization had occurred at the beginning of the earliest period presented and the operations of the accounting acquiree are included from the date of stock exchange transaction.
	CAMG, CAM Group, CAM HK and CAM Hebei are hereafter collectively referred to as the “Company”.

3_RECENTLY_ISSUED_ACCOUNTING_S

3. RECENTLY ISSUED ACCOUNTING STANDARDS	9 Months Ended
	Sep. 30, 2013
Prospective Adoption of New Accounting Pronouncements [Abstract]	'
3. RECENTLY ISSUED ACCOUNTING STANDARDS	'
	3. RECENTLY ISSUED ACCOUNTING STANDARDS
	The Company has reviewed all recently issued, but not yet effective, accounting pronouncements up to ASU 2013-11, and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its consolidated financial condition or the consolidated results of its operations.

4_RECLASSIFICATIONS

4. RECLASSIFICATIONS	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
4. RECLASSIFICATIONS	'
	4. RECLASSIFICATIONS
	Certain reclassifications have been made to the prior year consolidated financial statements to conform to the current year presentation. These reclassifications had no effect on reported income or losses.

5_CASH_AND_CASH_EQUIVALENTS

5. CASH AND CASH EQUIVALENTS	9 Months Ended
	Sep. 30, 2013
Cash and Cash Equivalents [Abstract]	'
5. CASH AND CASH EQUIVALENTS	'
	5. CASH AND CASH EQUIVALENTS
	As of September 30, 2013, the cash balance was $2,052,881, of which $1,686,495 was held in major financial institutions located in Hong Kong, and $362,923 was held in major financial institutions located in the PRC and $3,463 cash in Hong Kong.
	These bank balances are not insured. The remittance of these funds out of China is subject to exchange control restrictions imposed by the Chinese government. Management believes that the major financial institutions in the PRC and Hong Kong have acceptable credit ratings.

6_ADVANCE_TO_SUPPLIERS

6. ADVANCE TO SUPPLIERS	9 Months Ended
	Sep. 30, 2013
Notes to Financial Statements	'
6. ADVANCE TO SUPPLIERS	'
	6. ADVANCED TO suppliers
	As of September 30, 2013 and December 31, 2012, the Company had advanced to suppliers in the amount of $3,486,736 and 1,468,396, respectively, representing the deposits made to suppliers pursuant to fertilizer contracts in order to secure lower price of fertilizer. The amount and percentage of each major supplier are set forth below.
		Advanced to Suppliers
	Suppliers
	Supplier A		$	1,051,290	30.20%
	Supplier B			710,552	20.40%
	Supplier C			1,724,894	49.40%
	Total		$	3,486,736	100%

7_ADVANCED_TO_RELATED_PARTIES

7. ADVANCED TO RELATED PARTIES	9 Months Ended
	Sep. 30, 2013
Notes to Financial Statements	'
7. ADVANCE TO RELATED PARTIES	'
	7. ADVANCED TO related parties
	As of September 30, 2013, the Company had an advanced amount of $3,419,144 to Hebei Agricultural Means of Production Co. Ltd. (“Hebei AMP”), a related party of the Company to secure lower price of fertilizer, see Note 9(a) for $1,566,808 and a loan advance to Parko (Hong Kong) Limited (“Parko”), Hebei AMP’s business affiliate for $1,852,336. The loan advance to Parko is due on December 31, 2013 with interest free for the period from July 25, 2013 through November 20, 2013, and bears interest at a rate of 4.7% for the period from November 20, 2013 through December 31, 2013, pursuant to an amendment entered into on November 20, 2013. The maximum extension of the Loan should not be more than 30 days in any circumstances. The interest rate will be increased to 15% per annum during the extension period.

8_PROPERTY_PLANT_AND_EQUIPMENT

8. PROPERTY, PLANT AND EQUIPMENT	3 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment [Abstract]	'
9. PROPERTY, PLANT AND EQUIPMENT	'
	9. PROPERTY, PLANT AND EQUIPMENT
	Property, plant and equipment are comprised of the following amounts at the respective dates:
		As of
		30-Sep-13			31-Dec-12
	Cost:
	Computer equipment and software	$	13,057		$	5,334
	Advertising equipment		159,513			161,321
	Total		172,570			166,655
	Accumulated depreciation		(36,217	)		(9,729	)
	Net	$	136,353		$	156,926
	During the nine months ended September 30, 2013 and 2012, the Company had depreciation expenses of $26,121 and $4,774, respectively, included in cost of revenues.

9_RELATED_PARTY_BALANCES_AND_T

9. RELATED PARTY BALANCES AND TRANSACTIONS WITH MAJOR SHAREHOLDERS	3 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
9. RELATED PARTY BALANCES AND TRANSACTIONS WITH MAJOR SHAREHOLDERS	'
	9. RELATED PARTY BALANCES AND TRANSACTIONS WITH MAJOR SHAREHOLDERS
	Due to related parties as of September 30, 2013 and December 31, 2012 consisted of following:
		As of
		30-Sep-13		31-Dec-12
	Hebei AMP (a)	$	28,156	$	57,696
	PMI (b)		662,912		592,350
	Shareholder (c)		119,239		117,147
	Total	$	810,307	$	709,497
	(a)	Hebei Agricultural Means of Production Co. Ltd.
	Hebei Agricultural Means of Production Co. Ltd. (“Hebei AMP”) indirectly owns 2% capital interest of CAM Hebei, through its wholly-owned subsidiary, Shijiazhuang Qijin Cultural Presentation Inc. Hebei AMP has common management of the Company as follows:
	Mr. Chen Lijun, Chairman of the Company is the Chairman and President of Hebei AMP;
	Mr. Peng Guo Jiang, General Manager, Director of the Company is the Vice President of Hebei AMP.
	Mr. Peng Guo Jiang holds approximate 36% of CAMG common stock and 38% of CAM preferred stock as a trustee holding the shares for Hebei AMP.
	As of September 30, 2013 and December 31, 2012, the balance due to Hebei AMP was $28,156 and $57,696, respectively.
	(b)	Precursor Management Inc.
	On March 30, 2011, the Company entered into an agreement with Precursor Management Inc. (“PMI”) which is controlled by the Company’s former President and is also a shareholder of the Company. Since March 2011, PMI has assisted the Company with listing on the over the counter stock market and SEC compliance work, and paid for the Company’s expenses related to daily operations. The agreement expired in March 2013. As of September 30, 2013, the outstanding balance due to PMI was $662,912
	(c)	Due to shareholder
	In addition, the Company had outstanding balances of $119,239 due to the Company’s former President as of September 30, 2013. The funds borrowed from the Company’s former President were to fund the Company’s operations. The balance due to shareholder was not evidenced by a promissory note, but rather is an oral agreement between the shareholder and the Company and due on demand. On July 29, 2013, the President resigned as President, director and Secretary of the Company due to his personal reason, without any specific disagreement with the Company on any matter.
	Advertising Revenues – Related Party
	After completing the installation of the LCD displays in 2012, the Company has entered an advertising services contract with Hebei AMP, pursuant to which Hebei AMP agreed to purchase a total of 15,768,000 seconds per year for LCD advertising time at a rate of no less than RMB2.54 (USD0.41), starting from June 2012. The contract was renewed on May 30, 2013 for seven months from June 1, 2013 to December 31, 2013. During the three and nine months ended September 30, 2013, the Company generated all its advertising revenues from Hebei AMP in amount of $1,659,221 and $5,009,557, respectively.
	Fertilizer Agreements - Related Party
	Starting on October 30, 2012 the Company, through its subsidiary CAM Hebei entered into a series of oral and written agreements (collectively the “Agreements”) with Hebei AMP for the purchase and sale of fertilizer in Hebei Province China, pursuant to which, fertilizer products shall be sold by Hebei AMP to CAM Hebei for a purchase price of approximately $2,000,000. Hebei AMP will deliver the fertilizer to CAM Hebei as needed. The Company serves primarily as a trading agent for Hebei AMP during the transactions and therefore recognizes revenue for these transactions on a net rather than a gross basis. During the three and nine months ended September 30, 2013, the Company generated revenues of $3,775 and $17,187, respectively, from trading agent business.

10_STOCK_BASED_COMPENSATION

10. STOCK BASED COMPENSATION	3 Months Ended
	Sep. 30, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
11. STOCK BASED COMPENSATION	'
	10. STOCK BASED COMPENSATION
	On May 20, 2013, the Company issued 220,000 shares of its common stock, which were approved by the Board of Directors on January 16, 2013, at its fair value for one-year professional and accounting services related to the preparation and filing of the Company’s quarterly and annual reports, EDGAR services, and the preparation of corporate tax returns. The value of the shares in amount of $50,000 was determined using the value of the services to be rendered since the Company currently has a limited trading market. Accordingly, the stock based compensation was booked pro rata within the relative service periods, which was $12,500 and $37,500 for the three and nine months ended September 30, 2013, respectively. In addition, the Company recorded deferred compensation of $12,500 to the consolidated balance sheet as of September 30, 2013.

11_INCOME_TAXES

11. INCOME TAXES	3 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
12. INCOME TAXES	'
	11. INCOME TAXES
	The Company uses the asset and liability method, where deferred tax assets and liabilities are determined based on the expected future tax consequences of temporary differences between the carrying amounts of assets and liabilities for financial and income tax reporting purposes. There are no material timing differences and therefore no deferred tax asset or liability at September 30, 2013.
	As of September 30, 2013, the U.S. operation had net operating losses of $406,164 available for federal tax purposes, which are available to offset future taxable income.  The net operating loss carry forwards begin to expire in 2032.  The Company has provided for a full valuation allowance for any future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future.
	The effective income tax expenses for the three and nine months ended September 30, 2013 are as follows:
		For the three months ended		For the nine months ended
		30-Sep-13		30-Sep-13
	Current taxes	$	257,131	$	775,518
	Deferred taxes		0		0
		$	257,131	$	775,518

12_EARNINGS_PER_SHARE

12. EARNINGS PER SHARE	3 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
12. EARNINGS PER SHARE	'
	12. EARNINGS PER SHARE
	Basic net income per share is computed using the weighted average number of the common shares outstanding during the periods.  Diluted net income per share is computed using the weighted average number of all dilutive common stock equivalents during the periods. As of September 30, 2013, the Company had 1,000,000 shares of convertible preferred stock outstanding whose effect was dilutive and included in diluted net income per share during the periods.
	The following table sets forth the computation of basic and dilutive net income per share for the three and nine months ended September 30, 2013 and 2012, respectively:
		For the three months ended				For the nine months ended
		9/30/13		9/30/12		9/30/13		9/30/12
	Net income	$	1,148,409	$	1,235,645	$	3,603,731	$	1,507,910
	Net income per share
	Basic	$	0.05	$	0.05	$	0.14	$	0.06
	Diluted	$	0.01	$	0.01	$	0.03	$	0.01
	Weighted average number of shares outstanding
	Basic		25,295,000		25,075,000		25,182,574		24,045,147
	Diluted		125,295,000		125,740,670		125,182,574		124,039,507

13_WARRANTS

13. WARRANTS	3 Months Ended
	Sep. 30, 2013
Notes to Financial Statements	'
13. WARRANTS	'
	13. Warrants
	The following tables summarize all warrant outstanding as of September 30, 2013, and the related changes during this period.
		Number of Warrants			Weighted
					Average Exercise Price
	Stock Warrants
	Balance at January 1, 2013		2,218,900		$	2.8
	Granted		0			0
	Exercised		0			0
	Expired		(2,218,900	)	$	2.8
	Balance at September 30, 2013		0			0
	Warrants Exercisable at September 30, 2013		0		$	0
	During the third quarter of 2012, the Company issued 2,218,900 one-year warrants at a price of $1.20 per warrant to 166 accredited investors for total proceeds of $2,662,680, of which $2,455,200 was collected through a thirty party escrow account. The Company is not the beneficiary of the escrow account. Since the Company has not received the warrant proceeds, the Company recorded a subscription receivable in amount of $2,662,680 to the accompanying consolidated balance sheets. On April 15, 2013, the Board of Directors approved an amendment to its Warrant Agreements, dated June 28, 2012, pursuant to which the proceeds from the Warrant Offering at the price of $1.20 per warrant will be refunded in the event that the warrants are not exercised on or before June 28, 2013. There were no warrants exercised on or before the expiration. The proceeds of $2,455,200 were refunded to the investors by the escrow agent during the third quarter of 2013.

14_CONCENTRATION_AND_RISK

14. CONCENTRATION AND RISK	3 Months Ended
	Sep. 30, 2013
Risks and Uncertainties [Abstract]	'
14. CONCENTRATION AND RISK	'
	14. CONCENTRATION AND RISK
	For the three and nine months ended September 30, 2013, 100% of the Company’s assets were located in the PRC and 100% of the Company’s revenues were derived from Hebei AMP, a related party through common management (see Note 9(a)) located in the PRC.

15_COMMITMENT_AND_CONTINGENCIE

15. COMMITMENT AND CONTINGENCIES	3 Months Ended
	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
15. COMMITMENT AND CONTINGENCIES	'
	15. COMMITMENT AND CONTINGENCIES
	The Company leases its office space under a 2-year non-cancelable operating lease agreement which expires on June 30, 2014.  The monthly lease payment is approximately $800.
	Accordingly, the future lease payments required as of December 31 are as follows:
	Year ended December 31		Lease payment
		2013	$	9,677
		2014	$	4,838
		Total	$	14,515
	For the three and nine months ended September 30, 2013, rental expense was approximately $2,400 and $7,200, respectively.

NOTE_16_SEGMENTS

NOTE 16. SEGMENTS	3 Months Ended
	Sep. 30, 2013
Segment Reporting [Abstract]	'
NOTE 16. SEGMENTS	'
	16. SEGMENTS
	The Company determined that it did not operate in any material, separately reportable operating segments as of September 30, 2013.

17_SUBSEQUENT_EVENTS

17. SUBSEQUENT EVENTS	3 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]	'
17. SUBSEQUENT EVENTS	'
	17. SUBSEQUENT EVENTS
	On November 15, 2013, the Chief Financial Officer of the Company resigned from her position as Chief Financial Officer Company due to the expiration of the employment agreement, without any specific disagreement with the Company on any matter.
	On November 20, 2013, the loan agreement with Parko regarding the principal amount of $1,852,336, dated July 25, 2013, was amended to include the following terms:
	1) the Loan should bear interest at a rate of 4.7% per annum, effective on November 20, 2013;
	2) in the event that Parko fails to repay the principal in full to the Company upon due date, the interest rate of the Loan will be 15% per annum starting on January 1, 2014;
	3) the maximum extension of the Loan should not be more than 30 days in any circumstances.

6_ADVANCE_TO_SUPPLIERS_Tables

6. ADVANCE TO SUPPLIERS (Tables)	3 Months Ended
	Sep. 30, 2013
Advance To Suppliers Tables	'
6. Advance to suppliers	'
				Advance to Suppliers
	Suppliers
	Supplier A	$	1,051,290		30.2	%
	Supplier B		710,552		20.4	%
	Supplier C		1,724,894		49.4	%
	Total	$	3,486,736		100	%

8_PROPERTY_PLANT_AND_EQUIPMENT1

8. PROPERTY, PLANT AND EQUIPMENT (Tables)	3 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment [Abstract]	'
Property plant and equipment	'
		As of
		30-Sep-13			31-Dec-12
	Cost:
	Computer equipment and software	$	13,057		$	5,334
	Advertising equipment		159,513			161,321
	Total		172,570			166,655
	Accumulated depreciation		(36,217	)		(9,729	)
	Net	$	136,353		$	156,926

9_RELATED_PARTY_BALANCES_AND_T1

9. RELATED PARTY BALANCES AND TRANSACTIONS WITH MAJOR SHAREHOLDERS (Tables)	3 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
Due to related parties	'
		As of
		30-Sep-13		31-Dec-12
	Hebei AMP (a)	$	28,156	$	57,696
	PMI (b)		662,912		592,350
	Shareholder (c)		119,239		117,147
	Total	$	810,307	$	709,497

11_INCOME_TAXES_Tables

11. INCOME TAXES (Tables)	3 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
Effective income tax expense	'
		For the three months ended		For the nine months ended
		30-Sep-13		30-Sep-13
	Current taxes	$	257,131	$	775,518
	Deferred taxes		0		0
		$	257,131	$	775,518

12_EARNINGS_PER_SHARE_Tables

12. EARNINGS PER SHARE (Tables)	3 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
Per share basic and diluted net income	'
		For the three months ended				For the nine months ended
		9/30/13		9/30/12		9/30/13		9/30/12
	Net income	$	1,148,409	$	1,235,645	$	3,603,731	$	1,507,910
	Net income per share
	Basic	$	0.05	$	0.05	$	0.14	$	0.06
	Diluted	$	0.01	$	0.01	$	0.03	$	0.01
	Weighted average number of shares outstanding
	Basic		25,295,000		25,075,000		25,182,574		24,045,147
	Diluted		125,295,000		125,740,670		125,182,574		124,039,507

13_WARRANTS_Tables

13. WARRANTS (Tables)	3 Months Ended
	Sep. 30, 2013
Notes to Financial Statements	'
Summary outstanding warrants	'
		Number of Warrants			Weighted
					Average Exercise Price
	Stock Warrants
	Balance at January 1, 2013		2,218,900		$	2.8
	Granted		0			0
	Exercised		0			0
	Expired		(2,218,900	)	$	2.8
	Balance at September 30, 2013		0			0
	Warrants Exercisable at September 30, 2013		0		$	0

16_COMMITMENT_AND_CONTINGENCIE

16. COMMITMENT AND CONTINGENCIES (Tables)	3 Months Ended
	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Lease annual payments	'
	Year ended December 31		Lease payment
		2013	$	9,677
		2014	$	4,838
		Total	$	14,515

8_PROPERTY_PLANT_AND_EQUIPMENT2

8. PROPERTY, PLANT AND EQUIPMENT - (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Property, Plant and Equipment [Abstract]	'	'
Computer equipment and software	$13,057	$5,334
Advertising equipment	159,513	161,321
Total	172,570	166,655
Accumulated depreciation	-36,217	-9,729
Net	$136,353	$156,926

9_RELATED_PARTY_BALANCES_AND_T2

9. RELATED PARTY BALANCES AND TRANSACTIONS WITH MAJOR SHAREHOLDERS (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Related Party Transactions [Abstract]	'	'
Due to Hebei AMP	$28,156	$57,696
Due to PMI	662,912	592,350
Shareholder	$119,239	$117,147

11_INCOME_TAXES_Income_tax_exp

11. INCOME TAXES - Income tax expenses (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Tax Disclosure [Abstract]	'	'	'	'
Current taxes	$257,131	'	$775,518	'
Deferred taxes	0	'	0	'
Income Tax	$257,131	$261,005	$775,518	$331,005

12_EARNINGS_PER_SHARE_Per_shar

12. EARNINGS PER SHARE - Per share basic and diluted net income (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Earnings Per Share [Abstract]	'	'	'	'
Net income	$1,148,409	$1,235,645	$3,603,731	$1,507,910
Net income per share	'	'	'	'
Basic	$0.05	$0.05	$0.14	$0.06
Diluted	$0.01	$0.01	$0.03	$0.01
Weighted average number of shares outstanding	'	'	'	'
Basic	25,295,000	25,075,000	25,182,574	24,045,147
Diluted	125,295,000	125,740,670	125,182,574	124,039,507

13_WARRANTS_Summary_outstandin

13. WARRANTS - Summary outstanding warrants (Details) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2013	Jan. 02, 2013
Stock Warrants	'	'	'
Number of warrants	'	0	2,218,900
weighted average exercise price	$0	'	$2.80
Granted, number of warrants	$0	'	'
Granted, weighted average exercise price	0	'	'
Exercised, number of warrants	0	'	'
Exercised, weighted average exercise price	0	'	'
Expired, number of warrants	($2,218,900)	'	'
Expired, weighted average exercise price	2.8	'	'
Warrants Exercisable at end of period, number of warrants	0	'	'
Warrants Exercisable at end of period, weighted average exercise price	$0	'	'

15_COMMITMENT_AND_CONTINGENCIE1

15. COMMITMENT AND CONTINGENCIES - Lease annual payments (Details) (USD $)	12 Months Ended		24 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'	'	'
Lease payment	$4,838	$9,677	'
Total lease	'	'	$14,515

2_ORGANIZATION_AND_BUSINESS_BA1

2. ORGANIZATION AND BUSINESS BACKGROUND (Details Narrative) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Apr. 17, 2012
Par value for both preferred and common stock	'	'	$0.00
Percentage of equity interest	'	'	100
Shares issued, acquisition	'	'	22,500,000
Preferred stock aquisition	1,000,000	1,000,000	1,000,000
Common stock shares returned	'	'	2,500,000
Controlling interest	'	'	0.98
Percentage of issued and outstanding shares	'	'	0.9
CAM Group	'	'	'
Percentage of equity interest	'	'	100
Common stock shares returned	'	'	1,607,853
CAM Hebei	'	'	'
Percentage of equity interest	'	'	98
Common stock shares returned	'	'	2,500,000

5_CASH_AND_CASH_EQUIVALENTS_De

5. CASH AND CASH EQUIVALENTS (Details Narrative) (USD $)	Sep. 30, 2013
Cash and Cash Equivalents [Abstract]	'
Cash balance	$2,052,881
Cash held in financial institutions in Hong Kong	1,686,495
Cash held in mayor financial institutions located in PRC	362,923
Cash in PRC	$3,463

7_ADVANCES_TO_RELATED_PARTIES_

7. ADVANCES TO RELATED PARTIES (Details Narrative) (USD $)	Jan. 02, 2014	Nov. 20, 2013	Sep. 30, 2013
Notes to Financial Statements	'	'	'
Advanced amount - related party	'	'	$3,419,144
Advance to related party - business trade	'	'	1,566,808
Loan advance - Parko (Hong Kong) Limited (bParkob)	'	'	$1,852,336
Interest rate of the loan	1500.00%	470.00%	'

8_PROPERTY_PLANT_AND_EQUIPMENT3

8. PROPERTY, PLANT AND EQUIPMENT - (Details Narrative) (USD $)	3 Months Ended	6 Months Ended	9 Months Ended
	Sep. 30, 2013	Jun. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Property, Plant and Equipment [Abstract]	'	'	'	'
Depreciation expense	$26,121	$4,774	$26,121	$4,774

9_RELATED_PARTY_BALANCES_AND_T3

9. RELATED PARTY BALANCES AND TRANSACTIONS WITH MAJOR SHAREHOLDERS (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Related Party Transactions [Abstract]	'	'	'	'	'
Percentage of holding in CAM Hebei	2.00%	'	2.00%	'	'
Percentage hold by Mr. Peng Guo Jiang - Common Stock	36.00%	'	36.00%	'	'
Percentage hold by Mr. Peng Guo Jiang - Preferred Stock	38.00%	'	38.00%	'	'
Due to related parties	$28,156	'	$28,156	'	$57,696
Outstanding balance due to PMI	662,912	'	662,912	'	'
Due to shareholder II	119,239	'	119,239	'	'
Adversiting rate in RMB	2.54	'	2.54	'	'
Seconds purchased for advertising per year	15,768,000	'	15,768,000	'	'
Advertising rate in USD	0.41	'	0.41	'	'
Advertising revenue	1,659,221	1,713,228	5,009,557	2,284,453	'
Total Price of fertilizer	2,000,000	'	2,000,000	'	'
Revenue generated	$3,775	'	$17,187	'	'

10_STOCK_BASED_COMPENSATION_De

10. STOCK BASED COMPENSATION (Details Narrative) (USD $)	3 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2013	20-May-13	Dec. 31, 2012
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'	'	'	'
Common stock shares issued for services	220,000	'	'	'
Common stock shares issued for services	'	'	220,000	'
Value of share for services	$50,000	'	'	'
Stock based compensation	12,500	37,500	'	'
Deferred compensation	($12,500)	($12,500)	'	'

11_INCOME_TAXES_Details_Narrat

11. INCOME TAXES (Details Narrative) (USD $)	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
Net Operating losses cary forwards	$406,164

12_EARNINGS_PER_SHARE_Details_

12. EARNINGS PER SHARE (Details Narrative)	Sep. 30, 2013	Dec. 31, 2012
Earnings Per Share [Abstract]	'	'
Convertible preferred stock	1,000,000	1,000,000

13_WARRANTS_Details_Narrative

13. WARRANTS (Details Narrative) (USD $)	3 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
		LCD
Notes to Financial Statements	'	'
Warrants issued	'	2,218,900
Number of accredited investors	'	166
Refund investors proceeds	$2,455,200	$2,662,680
Amount in escrow	'	$2,455,200
Price per warrant	$1.20	$1.20

14_CONCENTRATION_AND_RISK_Deta

14. CONCENTRATION AND RISK (Details Narrative)	3 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2013
Risks and Uncertainties [Abstract]	'	'
Percentage of Company's assets	100	100
Percentage of Company's revenues	100	100

15_COMMITMENT_AND_CONTINGENCIE2

15. COMMITMENT AND CONTINGENCIES (Details Narrative) (USD $)	3 Months Ended		24 Months Ended
	Sep. 30, 2013	Jun. 30, 2013	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'	'	'
Monthly payment for two years	'	'	$800
Rental expense	$7,200	$2,400	'

17_SUBSEQUENT_EVENTS_Details_N

17. SUBSEQUENT EVENTS (Details Narrative) (USD $)	Jan. 02, 2014	Nov. 20, 2013	Sep. 30, 2013
Notes to Financial Statements	'	'	'
Loan advance - Parko (Hong Kong) Limited (bParkob)	'	'	$1,852,336
Interest rate of the loan	1500.00%	470.00%	'