CAM (CAMG) 10-Q 20 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	20-May-14
Document And Entity Information	'	'
Entity Registrant Name	'CAM Group, Inc.	'
Entity Central Index Key	'0001419559	'
Document Type	'10-Q	'
Document Period End Date	31-Mar-14	'
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	'Q1	'
Document Fiscal Year Focus	'2014	'

Balance_Sheets

Balance Sheets (USD $)	Mar. 31, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]	'	'
Cash and cash equivalent	$418,887	$5,600,286
Accounts receivable	1,647,229	1,675,831
Advances to suppliers	3,170,110	3,225,615
Prepayment and deposits	2,657	2,703
Advance to related party	5,076,426	0
Other receivable	3,260	2,335
Total Current Assets	10,318,569	10,506,770
Plant and Equipment, Net	127,195	135,722
Total Assets	10,445,764	10,642,492
Accounts payables and accrued expenses	95,752	81,279
Due to shareholders	788,415	698,718
Due to related parties	59,805	58,838
Income tax payable	1,625,795	1,654,025
Total Liabilities	2,569,767	2,492,860
Preferred stock, $.001 par value, 10,000,000 shares authorized, 1,000,000 shares issued and outstanding as of March 31, 2014 and December 31, 2013, respectively	1,000	1,000
Common stock, $.001 par value, 90,000,000 shares authorized, 25,295,000 shares issued and outstanding as of March 31, 2014 and December 31, 2013, respectively	25,295	25,295
Additional paid-in capital	556,790	556,790
Accumulated other comprehensive income	17,500	153,321
Retained earnings (deficits)	7,226,724	7,361,766
Total Equity	7,827,309	8,098,172
Non-controlling interest	48,688	51,460
Total Liabilities and Equity	$10,445,764	$10,642,492

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
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	25,295,000
Common Stock, shares outstanding	25,295,000	25,295,000

Statements_of_Operations

Statements of Operations (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Income Statement [Abstract]	'	'
Revenue - related party	'	$1,680,318
Cost of revenue	'	29,347
Gross profit	'	1,650,971
Operating expenses:	'	'
Selling, general & administrative expenses	135,373	171,651
Total operating expenses	135,373	171,651
Operating income (loss)	-135,373	171,651
Other income (expenses)	'	'
Interest income (expenses)	202	-18
(Income) Loss from currency exchange	129	-40,346
Total other income (expenses)	331	-40,364
Income before income tax	-135,042	1,438,956
Income tax expense	'	264,011
Net income	-135,042	1,174,945
Less: Net income attributable to noncontrolling interests	'	'
Net income attributable to CAM Group common shareholders	-135,042	1,174,945
Net income (loss) per share:	'	'
Basic	($0.01)	$0.05
Diluted	'	$0.01
Weighted average number of shares Basic and diluted	'	'
Basic	25,295,000	25,075,000
Diluted	125,295,000	125,075,000
Comprehensive income:	'	'
Net income	-135,042	1,174,945
Foreign currency translation adjustment	-138,593	7,511
Comprehensive income	-273,635	1,182,456
Comprehensive income attributable to noncontrolling interests	-2,772	150
Comprehensive income attributable to CAM Group	($270,863)	$1,182,306

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Statement of Cash Flows [Abstract]	'	'
Net income (loss)	($135,042)	$1,174,945
Depreciation	6,327	8,522
Advance to suppliers	460	-2,010,421
Advance to related party	-5,171,512	'
Prepayments and Other receivable	-983	1,900
Accounts payable and accrued expenses	14,828	22,985
Taxes payable	'	264,011
Net cash provided by operating activities	-5,285,922	-538,058
Proceeds from shareholders loan payable	103,526	127,201
Proceeds from related party loan payable	2,009	'
Net cash provided by financing activities	105,535	127,201
Effect of changes in exchange rate	-1,012	1,753
Net (decrease) in cash and cash equivalents	-5,181,399	-409,104
Cash and cash equivalents at the beginning of the year	5,600,286	1,248,673
Cash and cash equivalents at the end of the year	418,887	839,569
Cash paid for interest	'	'
Cash paid for income taxes	'	'

1_BASIS_OF_PRESENTATION_USD

1. BASIS OF PRESENTATION (USD $)	3 Months Ended
	Mar. 31, 2014
Business Combinations [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, 2013.

2_ORGANIZATION_AND_BUSINESS_BA

2. ORGANIZATION AND BUSINESS BACKGROUND (USD $)	3 Months Ended
	Mar. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [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_RECENT_ISSUED_ACCOUNTING_STA

3. RECENT ISSUED ACCOUNTING STANTARDS	3 Months Ended
	Mar. 31, 2014
Prospective Adoption of New Accounting Pronouncements [Abstract]	'
3. RECENT ISSUED ACCOUNTING STANTARDS	'
	3. RECENTLY ISSUED ACCOUNTING STANDARDS
	The Company has reviewed all recently issued, but not yet effective, accounting pronouncements up to ASU 2014-08, 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_CASH_AND_CASH_EQUIVALENTS

4. CASH AND CASH EQUIVALENTS	3 Months Ended
	Mar. 31, 2014
Cash and Cash Equivalents [Abstract]	'
4. CASH AND CASH EQUIVALENTS	'
	4. CASH AND CASH EQUIVALENTS
	As of March 31, 2014, the cash balance was $418,887, of which $104,385 was held in major financial institutions located in Hong Kong, and $311,079 was held in major financial institutions located in the PRC and $3,423 as petty cash.
	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.

5_ADVANCED_TO_SUPPLIERS

5. ADVANCED TO SUPPLIERS	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
5. ADVANCED TO SUPPLIERS	'
	5. ADVANCED TO suppliers
	As of March 31, 2014 and December 31, 2013, the Company had advanced to suppliers in the amount of $3,170,110 and $3,225,615, 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.
	Suppliers			As of March 31, 2014				As of December 31, 2013
	Supplier A		$	1,471,889	46.4	%	$	1,497,447	46.40%
	Supplier B			1,698,221	53.6	%		1,728,168	53.60%
		Total	$	3,170,110	100	%	$	3,225,615	100.00%

6_ADVANCED_TO_RELATED_PARTIES

6. ADVANCED TO RELATED PARTIES	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
6. ADVANCED TO RELATED PARTIES	'
	6. ADVANCED TO related parties
	As of March 31, 2014, the Company had a loan advance to Parko (Hong Kong) Limited (“Parko”), Hebei AMP’s business affiliate for $5,076,426. The loan advance to Parko is due on December 31, 2014 with zero interest.

7_PROPERTY_PLANT_AND_EQUIPMENT

7. PROPERTY, PLANT AND EQUIPMENT	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
7. PROPERTY, PLANT AND EQUIPMENT	'
	7. PROPERTY, PLANT AND EQUIPMENT
	Property, plant and equipment are comprised of the following amounts at the respective dates:
		As of
		31-Mar-14			31-Dec-13
	Cost:
	Computer equipment and software	$	12,859		$	13,083
	Advertising equipment		164,571			167,429
	Construction in progress		535			544
	Total		177,965			181,056
	Accumulated depreciation		(50,770	)		(45,334	)
	Net	$	127,195		$	135,722
	During the three months ended March 31, 2014 and 2013, the Company had depreciation expenses of $6,327 and $8,522, respectively.

8_RELATED_PARTY_BALANCES_AND_T

8. RELATED PARTY BALANCES AND TRANSACTIONS WITH MAJOR SHAREHOLDERS	3 Months Ended
	Mar. 31, 2014
Related Party Transaction, Due from (to) Related Party [Abstract]	'
8. RELATED PARTY BALANCES AND TRANSACTIONS WITH MAJOR SHAREHOLDERS	'
	8. RELATED PARTY BALANCES AND TRANSACTIONS WITH MAJOR SHAREHOLDERS
	Due to related parties as of March 31, 2014 and December 31, 2013 consisted of following:
			As of
			31-Mar-14		31-Dec-13
	Hebei AMP (a)		$	59,805	$	58,838
	PMI (b)			670,989		579,253
	Shareholder (c)			117,426		119,465
	Total		$	848,220	$	757,556
	(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 during the period from April 17, 2012 through December 11, 2013, is the Chairman and President of Hebei AMP;
	Mr. Peng Guo Jiang, General Manager, Director of the Company during the period from April 17, 2012 through December 11, 2013, 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 March 31, 2014 and December 31, 2013, the balance due to Hebei AMP was $59,805 and $58,838, 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. During the three months ended March 31, 2014, the Company borrowed $103,526 from PMI to pay for its daily operations. The fund borrowed from PMI was not evidenced by a promissory note, but rather was an oral agreement between PMI and the Company and due on demand. As of March 31, 2014, the outstanding balance due to PMI was $670,989.
	(c)	Due to shareholder
	In addition, the Company had outstanding balances of $117,426 due to the Company’s former President as of March 31, 2014. 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 was 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. The Company and Hebei AMP renegotiated the contract after the expiration on December 31, 2013. There was no renewal as of March 31, 2014. Accordingly, the Company had no revenues generated from its advertising business during the three months ended March 31, 2014.
	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 months ended March 31, 2014 and 2013, the Company had no revenues generated from trading agent business.

9_INCOME_TAXES

9. INCOME TAXES	3 Months Ended
	Mar. 31, 2014
Income Tax Disclosure [Abstract]	'
9. INCOME TAXES	'
	9. 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 March 31, 2014.
	As of March 31, 2014, the U.S. operation had net operating losses of $555,135 available for federal tax purposes, which are available to offset future taxable income.  The net operating loss carry forwards begin to expire in 2034.  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 months ended March 31, 2014 and 2013 are as follows:
		For three months ended		For three months ended
		31-Mar-14		31-Mar-13
	Current taxes	$	0	$	264,011
	Deferred taxes		0		0
		$	0	$	264,011

10_EARNINGS_PER_SHARE

10. EARNINGS PER SHARE	3 Months Ended
	Mar. 31, 2014
Earnings Per Share [Abstract]	'
10. EARNINGS PER SHARE	'
	10. 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 March 31, 2014, 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 months ended March 31, 2014 and 2013, respectively:
		For three months ended
		31-Mar-14			31-Mar-13
	Net (Loss) Income	$	(135,042	)	$	1,174,945
	Net Income per Share
	Basic		(0.01	)		0.05
	Diluted		N/A			0.01
	Weighted Average Number of Shares Outstanding
	Basic		25,295,000			25,075,000
	Diluted		125,295,000			125,075,000

11_CONCENTRATION_AND_RISK

11. CONCENTRATION AND RISK	3 Months Ended
	Mar. 31, 2014
Risks and Uncertainties [Abstract]	'
11. CONCENTRATION AND RISK	'
	11. CONCENTRATION AND RISK
	For the three months ended March 31, 2014, 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 8(a)) located in the PRC.

12_COMMITMENT_AND_CONTINGENCIE

12. COMMITMENT AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
12.COMMITMENT AND CONTINGENCIES	'
	12. 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
		2014	$	4,800
		Total	$	4,800
	For the three months ended March 31, 2014 and 2013, rental expense was approximately $2,400 and $2,400, respectively.

13_SEGMENTS

13. SEGMENTS	3 Months Ended
	Mar. 31, 2014
Segment Reporting [Abstract]	'
13. SEGMENTS	'
	13. SEGMENTS
	The Company determined that it did not operate in any material, separately reportable operating segments as of March 31, 2014.

14_SUBSEQUENT_EVENTS

14. SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2014
Subsequent Events [Abstract]	'
14. SUBSEQUENT EVENTS	'
	14. SUBSEQUENT EVENTS
	In accordance with ASC Topic 855-10, the Company has analyzed its operations subsequent to March 31, 2014 to the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these financial statements.

5_ADVANCES_TO_SUPPLIERS_Tables

5. ADVANCES TO SUPPLIERS (Tables)	3 Months Ended
	Mar. 31, 2014
Advances To Suppliers Tables	'
Advanced to Suppliers	'
	Suppliers			As of March 31, 2014				As of December 31, 2013
	Supplier A		$	1,471,889	46.4	%	$	1,497,447	46.40%
	Supplier B			1,698,221	53.6	%		1,728,168	53.60%
		Total	$	3,170,110	100	%	$	3,225,615	100.00%

7_PROPERTY_PLANT_AND_EQUIPMENT1

7. PROPERTY, PLANT AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2014
Property Plant And Equipment Tables	'
5 - PROPERTY, PLANT AND EQUIPMENT	'
		As of
		31-Mar-14			31-Dec-13
	Cost:
	Computer equipment and software	$	12,859		$	13,083
	Advertising equipment		164,571			167,429
	Construction in progress		535			544
	Total		177,965			181,056
	Accumulated depreciation		(50,770	)		(45,334	)
	Net	$	127,195		$	135,722

Recovered_Sheet1

8. Related Party Balances and Transacrions (Tables)	Mar. 31, 2014
Related Party Balances And Transacrions Tables	'
Related Parties Balances and Transactions	'
		As of
		31-Mar-14		31-Dec-13
	Hebei AMP (a)	$	59,805	$	58,838
	PMI (b)		670,989		579,253
	Shareholder (c)		117,426		119,465
	Total	$	848,220	$	757,556

9_INCOME_TAXES_Tables

9. INCOME TAXES (Tables)	3 Months Ended
	Mar. 31, 2014
Income Tax Disclosure [Abstract]	'
Effective income tax expense	'
		For three months ended		For three months ended
		31-Mar-14		31-Mar-13
	Current taxes	$	0	$	264,011
	Deferred taxes		0		0
		$	0	$	264,011

10_EARNINGS_PER_SHARE_USD_Tabl

10. EARNINGS PER SHARE (USD $) (Tables)	3 Months Ended
	Mar. 31, 2014
Earnings Per Share [Abstract]	'
Earnings per share	'
		For three months ended
		31-Mar-14			31-Mar-13
	Net (Loss) Income	$	(135,042	)	$	1,174,945
	Net Income per Share
	Basic		(0.01	)		0.05
	Diluted		N/A			0.01
	Weighted Average Number of Shares Outstanding
	Basic		25,295,000			25,075,000
	Diluted		125,295,000			125,075,000

12_COMMITMENT_AND_CONTINGENCIE1

12. COMMITMENT AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Lease monthly payments	'
	Year ended December 31	Lease payment
	2014	$                                 4,800
	Total	$                                4,800

7_PROPERTY_PLANT_AND_EQUIPMENT2

7. PROPERTY, PLANT AND EQUIPMENT - Property plant and equipment (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'	'
Computer equipment and software	$12,859	$13,083
Advertising equipment	164,571	167,429
Construction in progress	535	544
Total	177,965	181,056
Accumulated depreciation	-50,770	-45,334
Net	$127,195	$135,722

9_INCOME_TAXES_Income_tax_expe

9. INCOME TAXES - Income tax expenses (Details) (USD $)	Mar. 31, 2014
Income Tax Disclosure [Abstract]	'
Net Operating Losses	$555,135

10_EARNINGS_PER_SHARE_Details

10. EARNINGS PER SHARE (Details)	Mar. 31, 2014	Dec. 31, 2013
Earnings Per Share [Abstract]	'	'
Convertible preferred stock outstanding	1,000,000	1,000,000

12_COMMITMENT_AND_CONTINGENCIE2

12. COMMITMENT AND CONTINGENCIES - Lease monthly payments (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'	'
Rental expense	$2,400	$2,400

2_SUMMARY_OF_SIGNIFICANT_ACCOU

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	Mar. 31, 2014	Dec. 31, 2013	Apr. 17, 2012	Apr. 17, 2012
			CAM Group	CAMG
Common stock issued	25,295,000	25,295,000	'	22,500,000
Preferred stock issued	1,000,000	1,000,000	1,000,000	'

4_CASH_AND_CASH_EQUIVALENTS_De

4. CASH AND CASH EQUIVALENTS (Details Narrative) (USD $)	Mar. 31, 2014
Cash and Cash Equivalents [Abstract]	'
Cash balance	$418,887
Cash held in financial institutions in Hong Kong	104,385
Cash held in mayor financial institutions located in PRC	311,079
Cash in PRC	$3,423

5_ADVANCE_TO_SUPPLIERS_Details

5. ADVANCE TO SUPPLIERS (Details Narrative) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Notes to Financial Statements	'	'
Advanced amount	$3,170,110	$3,225,615

6_ADVANCED_TO_RELATED_PARTIES_

6. ADVANCED TO RELATED PARTIES (Details Narrative) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Notes to Financial Statements	'	'
Advanced to related parties	$5,076,426	$0

7_PROPERTY_PLANT_AND_EQUIPMENT3

7. PROPERTY, PLANT AND EQUIPMENT - (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Property, Plant and Equipment [Abstract]	'	'
Depreciation expense	$6,327	$8,522

8_RELATED_PARTY_BALANCES_AND_T1

8. RELATED PARTY BALANCES AND TRANSACTIONS (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Oct. 30, 2012
Related Party Transactions [Abstract]	'	'	'	'
Percentage of holding in CAM Hebei	2.00%	'	'	'
Percentage hold by Mr. Peng Guo Jiang - Common Stock	36.00%	'	'	'
Percentage hold by Mr. Peng Guo Jiang - Preferred Stock	38.00%	'	'	'
Due to related parties	$59,805	'	$58,838	'
Adversiting rate in RMB	2.54	'	'	'
Advertising rate in USD	0.41	'	'	'
Advertising revenue	'	1,680,318	'	'
Total Price of fertilizer	'	'	'	2,000,000
Precurson Management Inc.	'	'	'	'
Expenses paid by PMI	103,526	'	'	'
Due to PMI	$670,989	'	'	'
Due to shareholder	'	'	'	'
Outstanding balances	'117426	'	'	'