fuboTV (FUBO) 10-Q 15 May 15 2015 Q1 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Mar. 31, 2015	14-May-15
Document and Entity Information [Abstract]
Entity Registrant Name	CAROLCO PICTURES, INC.
Document Type	10-Q
Current Fiscal Year End Date	-19
Entity Common Stock, Shares Outstanding		58,347,000
Amendment Flag	FALSE
Entity Central Index Key	1484769
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	31-Mar-15
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Mar. 31, 2015	Dec. 31, 2014
Current Assets
Cash	$30,576	$160,377
Accounts receivable	1,000	11,248
Deposit for project	250,000
Prepaid expenses and other current assets	87,436	55,380
Total current assets	368,922	227,005
Computer equipment	12,218	12,217
Accumulated depreciation	-9,697	-9,697
Computer equipment, net	2,521	2,520
Goodwill	319,237	319,237
Total other assets	319,237	319,237
Total Assets	690,680	548,762
Current Liabilities
Accounts payable and other current liabilities	55,256	17,328
Accrued interest	5,475	7,292
Accrued interest - related party	5,850
Accrued payroll	150,000	150,000
Accrued compensation - related party	200,000
Deferred revenue	63,699	63,699
Advances from related parties	60,847	110,847
Notes payable	50,000	20,340
Note payable-related party	484,700	150,300
Total current liabilities	1,075,827	519,806
Total liabilities	1,075,827	519,806
Commitments and Contingencies
Stockholders' Equity
Preferred stock, $.0001 par value; 10,000,000 shares authorized; none issued or outstanding at March 31, 2015 or December 31, 2014, respectively
Common stock, $.0001 par value; 100,000,000 shares authorized; 57,967,000 shares issued and outstanding at March 31, 2015 and 54,239,500 issued and outstanding at December 31, 2014, respectively	5,797	5,424
Additional paid-in capital	4,442,445	4,134,442
Common stock receivable		-8,015
Accumulated deficit	-4,719,520	-4,016,719
Total Carolco Pictures Inc. Stockholders' Equity	-271,278	115,132
Non-Controlling Interest in Subsidiaries
Noncontrolling interest - capital stock in consolidated subsidiaries	250	250
Noncontrolling interest - additional paid-in capital in conolidated subsidiaries	37,500	37,500
Noncontrolling interest - accumulated deficit in consolidated subsidiaries	-151,619	-123,926
Non-Controlling Interest in Subsidiaries	-113,869	-86,176
Total Equity (deficit)	-385,147	28,956
Total liabilities and stockholders' equity (deficit)	$690,680	$548,762

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Preferred stock, par value (in Dollars per share)	$0.00	$0.00
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in Dollars per share)	$0.00	$0.00
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	57,967,000	54,239,500
Common stock, shares outstanding	57,967,000	54,239,500

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Revenue
License fees	$1,900	$21,349
Total revenue	1,900	21,349
Cost of goods sold	32,499	20,078
Gross margin (loss)	-30,599	1,271
Operating expenses
Compensation	517,743	66,757
Professional fees	115,059	31,383
Rent	16,554
General and administrative	76,548	62,586
Total operating expenses	725,904	160,726
Loss from operations	-756,503	-159,455
Other (income) epxense
Interest expense	1,700	1,499
Interest expense - related party	3,960
Other (income) expense	-31,669	-1,000
Other (income) expense, net	-26,009	499
Loss before income tax provision and non-controlling interest	-730,494	-159,954
Income tax provision
Net loss before non-controlling interest	-730,494	-159,954
Net loss attributable to non-controlling interest	-27,693	-27,682
Net loss attributable to Carolco Pictures stockholders	($702,801)	($132,272)
Net loss per common share - basic and diluted (in Dollars per share)	($0.03)	$0
Weighted Average Common Shares Outstanding - basic and diluted (in Shares)	56,622,083	29,694,383

Condensed_Consolidated_Stateme1

Condensed Consolidated Statement of Stockholders’ Equity (Unaudited) (USD $)	Common Stock [Member]	Additional Paid-in Capital [Member]	Common Stock Receivable [Member]	Accumulated Deficit	Carolco Pictures, Inc.Stockholders’ Equity (Deficit)	Non Controlling Interest Common Stock [Member]	Non Controlling Interest Additional Paid In Capital [Member]	Non-controlling InterestAccumulated Deficit	Noncontrolling Interest [Member]	Total
Balance at Dec. 31, 2014	$5,424	$4,134,442	($8,015)	($4,016,719)	$115,132	$250	$37,500	($123,926)	($86,176)	$28,956
Balance (in Shares) at Dec. 31, 2014	54,239,500
Common stock issued for cash	290	55,460			55,750					55,750
Common stock issued for cash, Shares	2,900,000
Common stock issued for non-employee services	55	96,940			82,360					82,360
Common stock issued for non-employee services (in Shares)	550,000
Warrant issued for non-employee services		8,631			8,631					8,631
Common stock issued in Unit Offering at $0.80per Unit	3	21,997			22,000					22,000
Common stock issued in Unit Offering at $0.80per Unit, Shares	27,500
Common stock issued in Unit Offering at $0.50per Unit	25	124,975			125,000					125,000
Common stock issued in Unit Offering at $0.50per Unit, Shares	250,000
Reduction in subscription receivable			8,015		8,015					8,015
Net Loss				-702,801	-702,801			-27,693	-27,693	-730,494
Balance at Mar. 31, 2015	$5,797	$4,442,445		($4,719,520)	($271,278)	$250	$37,500	($151,619)	($113,869)	($385,147)
Balance (in Shares) at Mar. 31, 2015	57,967,000

Condensed_Consolidated_Stateme2

Condensed Consolidated Statement of Stockholders’ Equity (Parenthetical) (USD $)	3 Months Ended
	Mar. 31, 2015
Statement of Stockholders' Equity [Abstract]
Price per share of common stock issued in Unit Offering at $0.80per Unit	$0.80
Price per share of common stock issued in Unit Offering at $0.50per Unit	$0.50

Condensed_Consolidated_Stateme3

Condensed Consolidated Statements of Cash Flows (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Cash flows from operating activities:
Net loss before non-controlling interest	($730,494)	($159,954)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation expense		1,112
Acquisition payable		-50,000
Share based compensation	84,500
Warrants issued for services	8,631
Write-off of subscription receivable	8,015
Changes in operating assets and liabilities:
Other receivable		12,936
Accounts receivable	10,248	-23,990
Investment in project	-250,000
Prepaid expenses and other current assets	-19,471
Accounts payable	37,928
Accrued interest - related party	5,850
Accrued expenses and other current liabilities	-1,817
Accrued compensation - related party	200,000
Net cash used in operating activities	-646,610	-219,896
Cash flows from investing activities:
(Purchase) disposal of computer equipment		-964
Net cash used in investing activities		-964
Cash flows from financing activities:
Advances from (repayments to) related parties	-50,000	100,300
Proceeds from note payable - related party	334,400	150,000
Proceeds from bank borrowings	29,660
Proceeds from private placements of common stock	55,750
Proceeds from sale of Units of common stock and warrants	147,000
Costs associated with private placement of common stock
Net cash provided by financing activities	516,810	250,300
Net cash increase (decrease) in cash and cash equivalents	-129,801	29,440
Cash and cash equivalents - beginning of period	160,377	135,612
Cash and cash equivalents - end of period	30,576	165,052
Supplemental disclosure of cash flows information:
Interest paid in cash	1,733
Tax paid in cash
Non cash financing and investing activities:
Common stock issued for services	82,305
Warrants issued for services	8,631
Legal services paid in stock	$12,495

Organization_and_Operations

Organization and Operations	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block [Abstract]
Organization and Operations	Note 1 - Organization and Operations
	Carolco Pictures Inc. (f/k/a Brick Top Productions, Inc.)
	Brick Top Productions, Inc. (the “Company”) was incorporated under the laws of the State of Florida on February 20, 2009 under the name “York Entertainment, Inc.”
	On January 20, 2015, the registrant changed its corporate name from Brick Top Productions, Inc. to Carolco Pictures, Inc. In addition, on January 20, 2015, the registrant changed its stock symbol from BTOP to CRCO.
	Acquisition of a Majority Equity Interest of York Productions, LLC
	York Productions, LLC (“York”) was organized under the laws of the State of Florida on October 22, 2008. On June 1, 2010, the Company acquired 6,000 Class A units of York Productions, LLC for $75,000, representing a 60% equity interest.  York Productions, LLC was currently inactive.
	Formation of York Productions II, LLC
	York Productions II, LLC (“York II”) was organized under the laws of the State of Florida on June 13, 2013. The Company owns 6,000 Class A units of York Productions II, LLC, representing a 60% equity interest.  York Productions II, LLC was currently inactive.
	Acquisition of a Majority Equity Interest of S&G Holdings, Inc.
	S&G Holdings, Inc. doing business as High Five Entertainment (“S&G”) was organized under the laws of the State of Tennessee on January 4, 2005. On December 24, 2013, the Company acquired 75% of the issued and outstanding shares of common stock of S&G for $235,000 including $210,000 to the stockholders of S&G and $25,000 to a brokerage firm in connection with the acquisition. The Company also agreed to make a capital contribution of $100,000 to S&G at closing as well as an additional $365,000 capital contribution prior to September 2014.
	S & G Holdings, Inc.
	S & G Holdings, Inc. (“S & G” or the “Company”) was formed for the sole purpose of acquiring all of the assets, rights and properties of HFE Holdings, LLC, a limited liability company organized under the laws of the State of Tennessee (“HFE”). HFE produces programming for television and other media.
	On December 31, 2004, S & G, an unincorporated company, completed the acquisition of HFE. The Company acquired the accounts receivable, inventories, prepaid expenses, contract rights, tangible and intangible property of HFE and 100% of the equity interest of High Five Television, LLC (“Television”), a limited liability company organized under the laws of the State of Tennessee.  In connection with the consummation of the acquisition of HFE the Company agreed to pay (i) $18,800 in cash at closing and (ii) a royalty in the amount of $1,200,000; $81,200 of which was paid at closing and the remaining balance of $1,118,800 to be paid with (a) 3% of all gross billing to be paid quarterly based on the prior quarter’s receipts and (b) $6,500 as a royalty for one specific series. Television is inactive.
	S & G was incorporated under the laws of the State of Tennessee on January 4, 2005.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 - Summary of Significant Accounting Policies
	The Management of the Company is responsible for the selection and use of appropriate accounting policies and the appropriateness of accounting policies and their application. Critical accounting policies and practices are those that are both most important to the portrayal of the Company’s financial condition and results and require management’s most difficult, subjective, or complex judgments, often as a result of the need to make estimates about the effects of matters that are inherently uncertain. The Company’s significant and critical accounting policies and practices are disclosed below.
	Basis of presentation - Unaudited Interim Financial Information
	The Company’s condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).
	The condensed consolidated financial statements as of March 31, 2015 and for the three month periods ended March 31, 2015 and 2014 are unaudited and, in the opinion of management, include all adjustments (consisting only of normal recurring adjustments) necessary to present fairly the financial position as of March 31, 2015, and the results of operations for the three month periods ended March 31, 2015 and 2014, the statement of shareholders’ equity (deficiency) for the three months ended March 15, 2015 and the statements of cash flows for the three month periods ended March 31, 2015 and 2014. The condensed consolidated results of operations for the three months ended March, 2015 are not necessarily indicative of the results to be expected for the entire year. The condensed consolidated balance sheet as of December 31, 2014 has been derived from the Company’s audited financial statements for the year ended December 31, 2014. Certain prior year balances have been reclassified to conform with the current year presentation. While management of the Company believes that the disclosures presented are adequate to make the information not misleading, these condensed consolidated financial statements should be read in conjunction with our audited financial statements and the footnotes thereto for the fiscal year ended December 31, 2014 as filed with the Securities and Exchange Commission as part of the Company’s Form 10-K/A which was filed on April 3, 2015.
	Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date(s) of the financial statements and the reported amounts of revenues and expenses during the reporting period(s).
	Critical accounting estimates are estimates for which (a) the nature of the estimate is material due to the levels of subjectivity and judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and (b) the impact of the estimate on financial condition or operating performance is material. The Company’s critical accounting estimates and assumptions affecting the financial statements were:
	(i) Assumption as a going concern: Management assumes that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business;
	(ii) Fair value of long-lived assets: Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable.  If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives.  The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.
	(iii) Valuation allowance for deferred tax assets: Management assumes that the realization of the Company’s net deferred tax assets resulting from its net operating loss (“NOL”) carry–forwards for Federal income tax purposes that may be offset against future taxable income was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by a full valuation allowance. Management made this assumption based on (a) the Company has incurred recurring losses, (b) general economic conditions, and (c) its ability to raise additional funds to support its daily operations by way of a public or private offering, among other factors.
	(iv) Estimates and assumptions used in valuation of equity instruments: Management estimates expected term of share warrants and similar instruments, expected volatility of the Company’s common shares and the method used to estimate it, expected annual rate of quarterly dividends, and risk free rate(s) to value share options and similar instruments.
	These significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to these estimates or assumptions, and certain estimates or assumptions are difficult to measure or value.
	Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.
	Management regularly evaluates the key factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such evaluations, if deemed appropriate, those estimates are adjusted accordingly.
	Actual results could differ from those estimates.
	Principles of Consolidation
	The Company applies the guidance of FASB Accounting Standards Codification (“ASC”) 810 “Consolidation” to determine whether and how to consolidate another entity.  Pursuant to this guidance, with certain exceptions, all majority-owned or all entities in which a parent has a controlling financial interest shall be consolidated.  Pursuant to ASC 810, the usual condition for a controlling financial interest is ownership of a majority voting interest, and, therefore, as a general rule ownership by one reporting entity, directly or indirectly, of more than 50 percent of the outstanding voting shares of another entity is a condition pointing toward consolidation.  The power to control may also exist with a lesser percentage of ownership, for example, by contract, lease, agreement with other stockholders, or by court decree.
	The Company’s consolidated subsidiaries are as follows:
	Name of consolidated	State or other	Date of	Attributable
	subsidiary or entity	jurisdiction of	incorporation or	interest
		incorporation	formation
		or organization	(date of acquisition,
			if applicable)
	York Productions, LLC	The State of Florida	22-Oct-08	60%
			(June 1, 2010)
	York Productions II, LLC	The State of Florida	13-Jun-13	60%
	S&G Holdings, Inc.	The State of Tennessee	4-Jan-05	75%
			(December 24, 2013)
	The consolidated financial statements include all accounts of the Company, S&G Holdings and York as of the reporting period ending date(s) and for the reporting period(s) then ended.
	All inter-company balances and transactions have been eliminated in consolidation.
	Business Combinations
	The Company applies ASC 805 “Business Combinations” for transactions that represent business combinations to be accounted for under the acquisition method.  Pursuant to ASC 805 in order for a transaction or other event to be considered as a business combination it is required that the assets acquired and liabilities assumed constitute a business. Upon determination of transactions representing business combinations the Company then (i) identifies the accounting acquirer; (ii) identifies and estimates the fair value of the identifiable tangible and intangible assets acquired, separately from goodwill; (iii) estimates the business enterprise value of the acquired entities; (iv) allocates the purchase price of acquired entities to the tangible and intangible assets acquired and liabilities assumed, based on their estimated fair values at the date of acquisition.  The excess of the liabilities assumed and the purchase price over the assets acquired was recorded as goodwill and the excess of the assets acquired over the liabilities assumed and the purchase price was recorded as a gain from bargain purchase.
	Inherent Risk in the Estimates
	Management makes estimates of fair values based upon assumptions believed to be reasonable.  These estimates are based on historical experience and information obtained from the management of the acquired companies. Critical estimates in valuing certain of the intangible assets include but are not limited to: future expected cash flows from revenues, customer relationships, key management and market positions, assumptions about the period of time the acquired trade names will continue to be used in the Company’s combined portfolio of products and/or services, and discount rates used to establish fair value.  These estimates are inherently uncertain and unpredictable.  Assumptions may be incomplete or inaccurate, and unanticipated events and circumstances may occur which may affect the accuracy or validity of such assumptions, estimates or actual results.
	Fair Value of Financial Instruments
	FASB ASC 820—Fair Value Measurements establishes a framework for measuring the fair value of financial instruments and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, ASC 820 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels.  The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs.  The three levels of fair value hierarchy defined are as follows:
	Level 1		Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
	Level 2		Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
	Level 3		Pricing inputs that are generally observable inputs and not corroborated by market data.
	Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable.
	The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs.  If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.
	The carrying amounts of the Company’s financial assets and liabilities, such as cash, other receivable, accounts payable and accrued payroll, approximate their fair values because of the short maturity of these instruments.
	Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated.
	Carrying Value, Recoverability and Impairment of Long-Lived Assets
	The Company has adopted ASC 360 for its long-lived assets. The Company’s long-lived assets, which include computer equipment and goodwill are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.
	The Company assesses the recoverability of its long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets.  Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable.  If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives.
	The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.
	Management will periodically review the recoverability of the capitalized movie pilot costs. Management takes into consideration various information. If it is determined that a project or property will be abandoned, or its carrying value impaired, a provision will be made for any expected loss on the project or property.
	The impairment charges, if any, is included in operating expenses in the accompanying statements of operations.
	Cash Equivalents
	The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.
	Property and Equipment
	Property and equipment are recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation of property and equipment is computed by the straight-line method (after taking into account their respective estimated residual values) over the assets estimated useful lives of five (5) years. Upon sale or retirement of computer equipment, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in the consolidated statements of operations.
	Capitalized Movie Pilot Costs - Film Property and Screenplay Rights
	The Company capitalizes costs it incurs to buy film or transcripts that will later be marketed or be used in the production of films according to ASC 926, Entertainment – Films. The Company will begin to amortize capitalized film cost when a film is released and it begins to recognize revenue from the film.
	Goodwill
	Goodwill represents the excess of the cost of an acquired entity over the fair value of the net assets at the date of acquisition. Under the provisions of ASC 350, goodwill acquired in a business combination with indefinite useful lives are not amortized; rather, goodwill is tested for impairment annually or more frequently if events or changes in circumstances indicate the asset might be impaired.
	Related Parties
	The Company follows the provisions of ASC 850 relating to the identification of related parties and disclosure of related party transactions.
	Our financial statements include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. The disclosures include: a. the nature of the relationship(s) involved; b. a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c. the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d. amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.
	Commitment and Contingencies
	The Company follows the guidance of ASC 450 when accounting for contingencies. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur.  The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment.  In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.
	If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements.  If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.
Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed.  Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.
Non-Controlling Interest
The Company reports the non-controlling interest in its majority owned subsidiaries in the consolidated balance sheets within the equity section, separately from the Company’s stockholders’ equity.  Non-controlling interest represents the non-controlling interest holders’ proportionate share of the equity of the Company’s majority-owned subsidiaries.  Non-controlling interest is adjusted for the non-controlling interest holders’ proportionate share of the earnings or losses and other comprehensive income (loss) and the non-controlling interest continues to be attributed its share of losses even if that attribution results in a deficit non-controlling interest balance.
Revenue Recognition
The Company recognizes revenue when it is realized or realizable and earned.  The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured.  In addition to the aforementioned general policy, the following is the specific revenue recognition policy.
Revenues from the sale of programming for television and other media are recognized when
·
Persuasive evidence of an arrangement exists;
·
The show/episode is complete, and in accordance with the terms of the arrangement, has been delivered or is available for immediate and unconditional delivery;
·
The price to the customer is fixed and determinable; and
·
Collectability is reasonably assured.
1
Stock-Based Compensation for Obtaining Employee Services
The Company accounts for its stock based compensation in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of ASC 718. Accordingly, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable.  The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur.
The fair value of share options and similar instruments is estimated on the date of grant using a Black-Scholes option-pricing valuation model.  The ranges of assumptions for inputs are as follows:
·
Expected term of share options and similar instruments: The expected life of options and similar instruments represents the period of time the option and/or warrant are expected to be outstanding.  The expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and employees’ expected exercise and post-vesting employment termination behavior into the fair value (or calculated value) of the instruments.  The Company uses the simplified method to calculate expected term of share options and similar instruments as the company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term.
·
Expected volatility of the entity’s shares and the method used to estimate it.  Pursuant to ASC 718, a thinly-traded or nonpublic entity that uses the calculated value method shall disclose the reasons why it is not practicable for it to estimate the expected volatility of its share price, the appropriate industry sector index that it has selected, the reasons for selecting that particular index, and how it has calculated historical volatility using that index.  The Company uses the average historical volatility of the comparable companies over the expected contractual life of the share options or similar instruments as its expected volatility.  If shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.
·
Expected annual rate of quarterly dividends.  An entity that uses a method that employs different dividend rates during the contractual term shall disclose the range of expected dividends used and the weighted-average expected dividends.  The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the option and similar instruments.
·
Risk-free rate(s). An entity that uses a method that employs different risk-free rates shall disclose the range of risk-free rates used.  The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods within the expected term of the option and similar instruments.
Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services
The Company accounts for equity instruments issued to parties other than employees for acquiring goods or services under guidance of ASC 505-50.
Accordingly, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable.  The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur.
The fair value of share options and similar instruments is estimated on the date of grant using a Black-Scholes option-pricing valuation model.
Pursuant to ASC paragraph 505-50, if fully vested, non-forfeitable equity instruments are issued at the date the grantor and grantee enter into an agreement for goods or services (no specific performance is required by the grantee to retain those equity instruments), then, because of the elimination of any obligation on the part of the counterparty to earn the equity instruments, a measurement date has been reached. A grantor shall recognize the equity instruments when they are issued (in most cases, when the agreement is entered into). Whether the corresponding cost is an immediate expense or a prepaid asset (or whether the debit should be characterized as contra-equity under the requirements of paragraph 505-50) depends on the specific facts and circumstances. Under the guidance, a grantor may conclude that an asset (other than a note or a receivable) has been received in return for fully vested, non-forfeitable equity instruments that are issued at the date the grantor and grantee enter into an agreement for goods or services (and no specific performance is required by the grantee in order to retain those equity instruments). Such an asset shall not be displayed as contra-equity by the grantor of the equity instruments. The transferability (or lack thereof) of the equity instruments shall not affect the balance sheet display of the asset. This guidance is limited to transactions in which equity instruments are transferred to other than employees in exchange for goods or services.
Consistent with ASC 505-50, share-based payment transactions with nonemployees shall be measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. The issuer shall measure the fair value of the equity instruments in these transactions using the stock price and other measurement assumptions as of the earlier of the following dates, referred to as the measurement date: (a) The date at which a commitment for performance by the counterparty to earn the equity instruments is reached (a performance commitment); or (b) The date at which the counterparty’s performance is complete. If the Company’s common shares are traded in one of the national exchanges the grant-date share price of the Company’s common stock will be used to measure the fair value of the common shares issued, however, if the Company’s common shares are thinly traded the use of share prices established in the Company’s most recent private placement memorandum (“PPM”), or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.
Deferred Tax Assets and Income Tax Provision
The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns pursuant to the provisions of ASC 740.  Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse.  Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Operations in the period that includes the enactment date.
Uncertain Tax Positions
The Company did not take any uncertain tax positions and had no adjustments to the unrecognized tax liabilities or benefits pursuant to the provisions of ASC 740 for the reporting periods ended March 31, 2015 or December 31, 2014, respectively.
Net Income (Loss) per Common Share
Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period.  Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants.
For the reporting periods ended March 31, 2015 and December 31, 2014, the Company had 2,446,350 and 1,491,350 potentially dilutive warrants outstanding, respectively, which were not included in our income (loss) per share calculations as they were anti-dilutive.
Subsequent Events
The Company will evaluate and disclose if indicated, subsequent events through the date when the financial statements were issued.  Pursuant to ASU 2010-09, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.
Accounting Standards Update
There have been no recent accounting pronouncements or changes in accounting pronouncements during the three months ended March 31, 2015, as compared to the recent accounting pronouncements described in the Company’s Audited 2014 Financial Statements that are of material significance, or have potential material significance to the Company.

Going_Concern

Going Concern	3 Months Ended
	Mar. 31, 2015
Going Concern [Abstract]
Going Concern	Note 3 – Going Concern
	The Company has elected to adopt early application of Accounting Standards Update No. 2014-15, “Presentation of Financial Statements - Going Concern (Subtopic 205-40): Disclosures of Uncertainties about an Entity’s Ability to Continue as a going Concern.”
	The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.
	As reflected in the accompanying consolidated financial statements, the Company had an accumulated deficit at March 31, 2015 and December 31, 2014, a net loss and net cash used in operating activities for the reporting periods then ended. These conditions raise substantial doubt about its ability to continue as a going concern.
	The Company is attempting to produce sufficient revenue; however, the Company’s cash position may not be sufficient to support its daily operations. While the Company believes in the viability of its strategy to produce sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon its ability to further implement its business plan and generate sufficient revenues and in its ability to raise additional funds.
	The audit report of our independent registered public accounting firm, dated March 31, 2105, included an explanatory paragraph about the existence of substantial doubt concerning the Company’s ability to continue as a going concern.
	The consolidated financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Business_Acquisitions

Business Acquisitions	3 Months Ended
	Mar. 31, 2015
Business Combinations [Abstract]
Business Acquisitions	Note 4 - Business Acquisitions
	Acquisition of S&G Holdings, Inc.
	On December 24, 2013, the Company acquired 75% of the issued and outstanding shares of common stock of S&G for $210,000. The Company also agreed to make a capital contribution of $100,000 to S&G at closing as well as an additional $365,000 capital contributions prior to September 2014. In addition, the Company paid $25,000 to a third party as commission for bringing in the acquisition.
	Identification of the Accounting Acquirer
	The Company used the existence of a controlling financial interest to identify the acquirer—the entity that obtains control of the acquiree in accordance with ASC 805 and identifies the acquisition date, which is the date on which it obtains control of the acquiree.  The management of the Company specifically addressed (i) the ownership interest of each party after the acquisition; (ii) the members of the board of directors from both companies; and (iii) senior management from both companies and determined that Carolco Pictures Inc. was the accounting acquirer for the merger between Carolco Pictures Inc. and S&G Holdings, Inc.
	Intangible Assets Identification, Estimated Fair Value and Useful Lives
	The Company determined that there were no separate recognizable intangible assets that possessed economic value from S&G.
	Business Enterprise Valuation
	The Company determined that the business enterprise value of S&G approximates its net book value.
	Allocation of Purchase Price
	The acquisition was accounted for using the purchase method of accounting in accordance with ASC 805 by allocating the purchase price over the assets acquired, including intangible assets and liabilities assumed, based on their estimated fair values at the date of acquisition.  The excess of the liabilities assumed and the purchase price over the net assets acquired was recorded as goodwill.  The purchase price has been allocated to the assets and liabilities as follows:
	Total assets acquired	$	42,457
	Goodwill		319,237
	Total liabilities assumed		-126,694
	Acquisition price	$	235,000

Deposit_for_Project

Deposit for Project	3 Months Ended
	Mar. 31, 2015
Notes to Financial Statements
Deposit for Project	Note 5 – Deposit for Project
	In April 2015, the Company entered into an agreement with Mr. Mario Kassar, the Chairman of of the Company, providing the $250,000 in funding provided for future projects be allocated to the production of the Company’s “Audition” project. Accordingly, funds advances prior to March 31, 2015 were specifically allocated to this project as of the balance sheet date and carried as Deposit for Project.

Property_and_Equipment

Property and Equipment	3 Months Ended
	Mar. 31, 2015
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 6 – Property and Equipment
	Depreciation and amortization expense for the three month periods ended March 31, 2015 and 2014 was $0 and $1,112, respectively.

Goodwill

Goodwill	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block Supplement [Abstract]
Goodwill	Note 7 – Goodwill
	Goodwill, stated at cost, less accumulated impairment consisted of the following:
		31-Mar-15		31-Dec-14
		Unaudited
	Acquisition of S&G
	Goodwill	$	319,237	$	319,237
	Accumulated impairment		(-)		(-)
		$	319,237	$	319,237
	Impairment
	The Company completed the annual impairment test of goodwill and determined that there was no impairment as the fair value of goodwill exceeded their carrying values at December 31, 2014.

Commitments_and_Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 8 - Commitments and Contingencies
	Lease Agreements
	Regus Management Group, LLC
	On September 28, 2011, the Company entered into a lease agreement with Regus Management Group, LLC with a monthly base rent of $1,107. The term of the lease is effective from November 1, 2012 to October 31, 2013. The lease has not been renewed and is on a month to month basis.
	Town Center Executive Suites
	On April 1, 2014, the Company entered into a lease agreement with Town Center Executive Suites. The term of the lease is effective from April 1, 2014 to March 31, 2015. Following expiration of the initial term, the Company is on a month-to-month basis. The monthly rent base payment is $700.
	S&G Holdings, Inc. St. Cloud Partners
	On February 1, 2014, the Company entered into a lease agreement with St. Cloud Partners. The term of the lease is effective February 1, 2014 to February 28, 2017. The monthly rent base payment is as follows:
	2/1/14	–	2/28/15	$	2,847
	3/1/15	–	2/29/16	$	2,932
	3/1/16	–	2/28/17	$	3,020
	Employment Agreements
	Chief Executive Officer
	On September 21, 2010, the Company entered into an employment agreement (“Employment Agreement”) with its chief executive officer (“CEO”), which requires that the CEO be paid an annual base salary of $150,000 for three (3) years from date of signing. Employee may extend the Employment Agreement for an additional three (3) years. The contract expired without being extended.
	On October 1, 2011, the Company’s CEO agreed to waive future base salary under his employment agreement, until further notice, in an effort to reduce the operating expenses.
	President, S&G Holdings, Inc.
	On December 24, 2013, the Company entered into an employment agreement with Martin Fischer, the president of S&G Holdings, Inc. The agreement is for a five year term, which may be renewed for an additional five years and requires an annual base salary of $144,000 for year 1, $151,200 for year 2, $158,760 for year 3, $166,698 for year 4 and $175,033 for year 5. The agreement also entitles the president to a cash bonus of up to $100,000 annually based on net income levels and a monthly $500 automobile allowance.
	On January 10, 2014, the Company awarded the President an option to purchase 1,491,350 common shares with an exercise price at $0.01 per share expiring five years from the date of issuance. The President of S&G will also be appointed to the Board of Directors of the Company.
	Chief Legal Officer
	Effective as of July 14, 2014, the Board of Directors of Carolco Pictures Inc. (the “Company”), appointed Frank Esposito as the Company’s Chief Legal Officer. In consideration for his services, the Company entered into an agreement with Esposito, PLLC, d/b/a Esposito Partners, providing for base retainer payments of $5,000 per month.

Note_Payable

Note Payable	3 Months Ended
	Mar. 31, 2015
Debt Disclosure [Abstract]
Note Payable	Note 9 – Notes Payable
	Promissory Notes - Related Party
	On April 1, 2014, the Company’s CEO loaned the Company $150,000, in consideration for which the Company issued to its CEO a Promissory Note in the principal amount of $150,000, with interest at 5.0% per annum maturing on October 1, 2015, at which time a balloon payment of all outstanding principal and interest shall be due. During the year ended December 31, 2014, the Company repaid $50,000 and converted the remaining principal balance of $100,000 into 20,000,000 shares of common stock.
	On October 1, 2014, the Company’s CEO loaned the Company $150,000, in consideration for which the Company issued to its CEO a Promissory Note in the principal amount of $150,000, with interest at 5.0% per annum maturing on October 1, 2015, at which time a balloon payment of all outstanding principal and interest shall be due.
	During the quarter ended March 31, 2015, the Company’s CEO made a series of additional loans to the Company for working capital purposes totaling $335,000. In connection with these loans, the Company issued promissory notes with interest at 5% per annum maturing on October 1, 2015.
	Notes payable-related party totaled $485,300 and $150,300 at March 31, 2015 and December 31, 2014, respectively.
	Notes Payable
	The Company maintains a line of credit with a financial institution for $50,000. The line bears a variable interest rate that is currently at 4.950%. The full principal and interest is due in full by June 1, 2015. The balance due on the line of credit was $50,000 and $20,000 at March 31, 2015 and December 31, 2014, respectively.

Stockholders_Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2015
Stockholders' Equity Note [Abstract]
Stockholders' Equity	Note 10 - Stockholders’ Equity (Deficit)
	Shares Authorized
	Upon formation the total number of shares of all classes of stock which the Company is authorized to issue is One Hundred and Ten Million (110,000,000) shares of which Ten Million (10,000,000) shares shall be Preferred Stock, par value $0.0001 per share, and One Hundred Million (100,000,000) shares shall be Common Stock, par value $0.0001 per share.
	Common Stock and Warrants
	At March 31, 2015 and December 31, 2014, the Company had 57,967,000 and 54,239,500 shares issued and outstanding, respectively. Holders are entitled to one vote for each share of common stock held.
	During the quarter ended March 31, 2015, the Company sold 2,900,000 common shares for $55,750 at purchase prices ranging from $0.0005 to $0.08 per share.
	During February 2015, the Company sold 15,000 units at $0.80 per unit, for a total of $12,000. Each unit consisted of one share of common stock, one Class A warrant and one Class B warrant. The warrants are exercisable for two years from issuance at $3.00 and $6.00 per common share, respectively.
	During March 2015, the Company sold an additional 15,000 units at $0.80 per unit and 250,000 units at $0.50 per unit for a combined total of $135,000. Each unit consisted of one share of common stock, one Class A warrant and one Class B warrant. The warrants are exercisable for two years from issuance at $3.00 and $6.00 per common share, respectively.
	Effective as of February 13, 2015, the Company’s Board of Directors appointed Mario Kassar as the Chairman of the Board of Directors of the Company. In consideration for his services, the Company irrevocably issued 500,000 shares of the Company’s unregistered Common Stock, $0.0001 par value per share, and the option to purchase all or any part of 400,000 shares of the Company’s common stock at an exercise price of $1.00 per share, exercisable until 10 years after the Effective Date.
	Under the provisions of ASC 505 and the terms of the agreement with Mr. Kassar, the measurement date was determined to be the contract date, with no vesting or forfeiture provisions or significant disincentives for non-performance. Accordingly, the fair value of the issuance of $0.08 per share based on market price, was charged to compensation expense on the effective date of the agreement.
	In addition, the 400,000 options issued to Mr. Kassar were fair valued on the date of grant using the Black-Scholes option pricing valuation model. The fair value of the options granted totaled $8,631. Assumptions and inputs used included expected term of 10 years, risk-free interest rate of 1.68%, expected dividends of 0.00%, and volatility of 62.9%. The options fully vested on the grant date absent forfeiture or performance criteria. Accordingly, the entire fair value of the grant, based on a fair value of $0.02 per share was charged to compensation expense on the effective date of the agreement.
	In March 2015, the Company issued 50,000 common shares to a financial consulting firm with a fair value of $44,500 on the date of issuance.
	Warrants Issued for Obtaining Employee Services
	On January 10, 2014, the Company awarded the President of S&G Holdings, Inc. a warrant to purchase 1,491,350 common shares with an exercise price at $0.01 per share expiring five years from the date of issuance. The President of S&G will also be appointed to the Board of Directors of the Company.
	The Warrant shall vest as follows: (i) on March 31, 2014, the right to exercise the Warrant and to receive 50% of the Warrant Shares shall vest; (ii) on June 30, 2014, the right to exercise the Warrant and to receive an additional 25% of the Warrant Shares shall vest; and (iii) on September 30, 2014, the right to exercise the Warrant and to receive the remaining 25% of the Warrant Shares shall vest.
	The Company estimated the fair value of the stock warrants on the date of grant using the Black-Scholes Option Pricing Model with the following weighted-average assumptions:
			10-Jan-14
	Expected life (year) – Simplified method		5
	Expected volatility (*)		68.32	%
	Expected annual rate of quarterly dividends		0	%
	Risk-free interest rate(s)		0.77	%
		*	As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price. The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company plans to engage in to calculate the expected volatility. The Company calculated those five (5) comparable companies’ historical volatility over the expected life and averaged them as its expected volatility.
	The estimated fair value of the stock warrant was $1,476,735 on the date of grant, which are initially recorded as additional paid-in capital and amortized ratably over the vesting period of 9 months Compensation - officers.
	Summary of the Company’s Stock Warrant Activities
	The table below summarizes the Company’s stock warrant activities:
			Number of		Exercise Price Per Share		Weighted Average		Fair Value			Aggregate
			Warrant Shares				Exercise Price		at Date of Grant			Intrinsic
												Value
	January 10, 2014 Grant		1,491,350		$	0.01	$	0.01	$	1,476,735		$	656,200
	February 13, 2015 Grant		400,000		$	1	$	1	$	8,631			-
	February 2015 Unit Offering
	Class A		15,000		$	3	$	3	$	598		$	–
	Class B		15,000		$	6	$	6	$	113		$	–
	March 2015 Unit Offering
	Class A		262,500		$	3	$	3	$	2,624		$	–
	Class B		262,500		$	6	$	6	$	381		$	–
	Balance, March 31, 2015		2,446,350				$	1.19	$	1,709,900		$	656,200
	The following table summarizes information concerning outstanding and exercisable warrants as of March 31, 2015:
				Warrants Outstanding					Warrants Exercisable
	Range of			Number		Average	Weighted		Number		Average		Weighted
	Exercise Prices			Outstanding		Remaining	Average		Exercisable		Remaining		Average
						Contractual	Exercise Price				Contractual		Exercise Price
						Life (in years)					Life (in years)
	$	0.01		1,491,350		3.78	$	0.01	1,491,350		3.78		$	0.01
	$	1		400,000		9.87	$	1	400,000		9.87		$	1
	$	3		277,500		1.92	$	3	277,500		1.92			3
	$	6		277,500		1.92	$	6	277,500		1.92			6
				2,446,350			$	1.91	2,446,350				$	1.19

Related_Party_Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions	Note 11 - Related Party Transactions
	Effective as of February 13, 2015, the Company’s Board of Directors appointed Mario Kassar as the Chairman of the Board of Directors of the Company. In consideration for his services, the Company irrevocably granted Mr. Kassar 500,000 shares of the Company’s unregistered shares of common stock and the option to purchase all or any part of 400,000 shares of the Company’s common stock at an exercise price of $1.00 per share, exercisable until 10 years after the Effective Date. The Company also assumed an obligation to pay Mr. Kassar $500,000, subsequently reduced to $400,000, to cover taxes with respect to compensation paid to him as Chairman. In addition, the Company agreed to reimburse Mr. Kassar for all business expenses incurred or paid by him in the performance of his duties on behalf of the Company including, without limitation, all required travel and lodging expenses. The Company also agreed to indemnify Mr. Kassar against any and all losses, liabilities, damages, expenses (including outside attorneys’ fees), judgments, fines and amounts incurred by Mr. Kassar in connection with any claim, action, suit or proceeding (whether civil, criminal, administrative or investigative), including any action by or in the right of the Company, by reason of any act or omission to act in connection with the performance of his duties under the agreement to the fullest extent that the Company is permitted to indemnify him under the Company’s Articles of Incorporation in effect as of the Effective Date and applicable law.  During the term of this agreement, the Company is required to obtain and maintain Directors and Officers Insurance in a form acceptable to Mr. Kassar naming him as an additional named insured. Further, provided that Mr. Kassar has neither voluntarily resigned nor been terminated under the terms of the agreement, the majority shareholders who are a party to the agreement agreed to vote all their shares in the Company over which they have voting control and agreed to promptly take all other necessary or desirable actions within their control (including in their capacity as shareholder, director, member of a board committee or officer of the Company or otherwise, and whether at a regular or special meeting or by written consent in lieu of a meeting) to reelect Mr. Kassar as Chairman of Board of the Company.
	From time to time, the Chairman, CEO and significant stockholder of the Company advance funds to the Company for working capital purpose. Those advances are unsecured, non-interest bearing and due on demand.
	Advances from stockholder consisted of the following:
		31-Mar-15		31-Dec-14
	Advances from chairman, chief executive officer and stockholder	$	60,847	$	110,847
		$	60,847	$	110,847
	On October 1, 2014, the Company’s CEO loaned the Company $150,000, in consideration for which the Company issued to its CEO a Promissory Note in the principal amount of $150,000, with interest at 5.0% per annum maturing on October 1, 2015, at which time a balloon payment of all outstanding principal and interest shall be due.
	During the quarter ended March 31, 2015, the Company’s CEO made a series of additional loans to the Company for working capital purposes totaling $335,000. In connection with these loans, the Company issued promissory notes with interest at 5% per annum maturing on October 1, 2015.
	Notes payable-related party totaled $484,700 and $150,300 at March 31, 2015 and December 31, 2014, respectively.

Subsequent_Events

Subsequent Events	3 Months Ended
	Mar. 31, 2015
Subsequent Events [Abstract]
Subsequent Events	Note 12 – Subsequent Events
	On April 17, 2015, the Company’s CEO loaned the Company $45,000, in consideration for which the Company issued to its CEO a promissory note in the amount of $45,000, with interest at 5% per annum and maturing on October 1, 2015, at which time a balloon payment of all outstanding principal and interest shall be due.
	In April, the Company sold 275,000 common shares at $0.10 per share to three investors.
	In April, the Company sold 5,000 units at $0.50 per unit, issuing 5,000 common shares at 5,000 Class A warrants and 5,000 Class B warrants, exercisable for two years from issuance at $3.00 and $6.00 per share, respectively.
	On April 29, 2015, the Company entered into an agreement with Mr. Mario Kassar, the Chairman of our Board of Directors. The agreement addressed funding of the Company’s “Audition” film project and provided for the issuance of 100,000 of our common shares to Mr. Kassar under the terms of the agreement.
	In April, the Company received an advance of $88,242 from a consultant to the Company.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
Basis of presentation - Unaudited Interim Financial Information	Basis of presentation - Unaudited Interim Financial Information
	The Company’s condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).
	The condensed consolidated financial statements as of March 31, 2015 and for the three month periods ended March 31, 2015 and 2014 are unaudited and, in the opinion of management, include all adjustments (consisting only of normal recurring adjustments) necessary to present fairly the financial position as of March 31, 2015, and the results of operations for the three month periods ended March 31, 2015 and 2014, the statement of shareholders’ equity (deficiency) for the three months ended March 15, 2015 and the statements of cash flows for the three month periods ended March 31, 2015 and 2014. The condensed consolidated results of operations for the three months ended March, 2015 are not necessarily indicative of the results to be expected for the entire year. The condensed consolidated balance sheet as of December 31, 2014 has been derived from the Company’s audited financial statements for the year ended December 31, 2014. Certain prior year balances have been reclassified to conform with the current year presentation. While management of the Company believes that the disclosures presented are adequate to make the information not misleading, these condensed consolidated financial statements should be read in conjunction with our audited financial statements and the footnotes thereto for the fiscal year ended December 31, 2014 as filed with the Securities and Exchange Commission as part of the Company’s Form 10-K/A which was filed on April 3, 2015.
Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions	Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date(s) of the financial statements and the reported amounts of revenues and expenses during the reporting period(s).
	Critical accounting estimates are estimates for which (a) the nature of the estimate is material due to the levels of subjectivity and judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and (b) the impact of the estimate on financial condition or operating performance is material. The Company’s critical accounting estimates and assumptions affecting the financial statements were:
	(i) Assumption as a going concern: Management assumes that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business;
	(ii) Fair value of long-lived assets: Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable.  If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives.  The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.
	(iii) Valuation allowance for deferred tax assets: Management assumes that the realization of the Company’s net deferred tax assets resulting from its net operating loss (“NOL”) carry–forwards for Federal income tax purposes that may be offset against future taxable income was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by a full valuation allowance. Management made this assumption based on (a) the Company has incurred recurring losses, (b) general economic conditions, and (c) its ability to raise additional funds to support its daily operations by way of a public or private offering, among other factors.
	(iv) Estimates and assumptions used in valuation of equity instruments: Management estimates expected term of share warrants and similar instruments, expected volatility of the Company’s common shares and the method used to estimate it, expected annual rate of quarterly dividends, and risk free rate(s) to value share options and similar instruments.
	These significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to these estimates or assumptions, and certain estimates or assumptions are difficult to measure or value.
	Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.
	Management regularly evaluates the key factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such evaluations, if deemed appropriate, those estimates are adjusted accordingly.
	Actual results could differ from those estimates.
Principles of Consolidation	Principles of Consolidation
	The Company applies the guidance of FASB Accounting Standards Codification (“ASC”) 810 “Consolidation” to determine whether and how to consolidate another entity.  Pursuant to this guidance, with certain exceptions, all majority-owned or all entities in which a parent has a controlling financial interest shall be consolidated.  Pursuant to ASC 810, the usual condition for a controlling financial interest is ownership of a majority voting interest, and, therefore, as a general rule ownership by one reporting entity, directly or indirectly, of more than 50 percent of the outstanding voting shares of another entity is a condition pointing toward consolidation.  The power to control may also exist with a lesser percentage of ownership, for example, by contract, lease, agreement with other stockholders, or by court decree.
	The Company’s consolidated subsidiaries are as follows:
	Name of consolidated	State or other	Date of	Attributable
	subsidiary or entity	jurisdiction of	incorporation or	interest
		incorporation	formation
		or organization	(date of acquisition,
			if applicable)
	York Productions, LLC	The State of Florida	22-Oct-08	60%
			(June 1, 2010)
	York Productions II, LLC	The State of Florida	13-Jun-13	60%
	S&G Holdings, Inc.	The State of Tennessee	4-Jan-05	75%
			(December 24, 2013)
	The consolidated financial statements include all accounts of the Company, S&G Holdings and York as of the reporting period ending date(s) and for the reporting period(s) then ended.
	All inter-company balances and transactions have been eliminated in consolidation.
Business Combinations	Business Combinations
	The Company applies ASC 805 “Business Combinations” for transactions that represent business combinations to be accounted for under the acquisition method.  Pursuant to ASC 805 in order for a transaction or other event to be considered as a business combination it is required that the assets acquired and liabilities assumed constitute a business. Upon determination of transactions representing business combinations the Company then (i) identifies the accounting acquirer; (ii) identifies and estimates the fair value of the identifiable tangible and intangible assets acquired, separately from goodwill; (iii) estimates the business enterprise value of the acquired entities; (iv) allocates the purchase price of acquired entities to the tangible and intangible assets acquired and liabilities assumed, based on their estimated fair values at the date of acquisition.  The excess of the liabilities assumed and the purchase price over the assets acquired was recorded as goodwill and the excess of the assets acquired over the liabilities assumed and the purchase price was recorded as a gain from bargain purchase.
Inherent Risk in the Estimates	Inherent Risk in the Estimates
	Management makes estimates of fair values based upon assumptions believed to be reasonable.  These estimates are based on historical experience and information obtained from the management of the acquired companies. Critical estimates in valuing certain of the intangible assets include but are not limited to: future expected cash flows from revenues, customer relationships, key management and market positions, assumptions about the period of time the acquired trade names will continue to be used in the Company’s combined portfolio of products and/or services, and discount rates used to establish fair value.  These estimates are inherently uncertain and unpredictable.  Assumptions may be incomplete or inaccurate, and unanticipated events and circumstances may occur which may affect the accuracy or validity of such assumptions, estimates or actual results.
Fair Value of Financial Instruments	Fair Value of Financial Instruments
	FASB ASC 820—Fair Value Measurements establishes a framework for measuring the fair value of financial instruments and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, ASC 820 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels.  The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs.  The three levels of fair value hierarchy defined are as follows:
	Level 1		Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
	Level 2		Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
	Level 3		Pricing inputs that are generally observable inputs and not corroborated by market data.
	Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable.
	The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs.  If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.
	The carrying amounts of the Company’s financial assets and liabilities, such as cash, other receivable, accounts payable and accrued payroll, approximate their fair values because of the short maturity of these instruments.
	Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated.
Carrying Value, Recoverability and Impairment of Long-Lived Assets	Carrying Value, Recoverability and Impairment of Long-Lived Assets
	The Company has adopted ASC 360 for its long-lived assets. The Company’s long-lived assets, which include computer equipment and goodwill are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.
	The Company assesses the recoverability of its long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets.  Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable.  If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives.
	The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.
	Management will periodically review the recoverability of the capitalized movie pilot costs. Management takes into consideration various information. If it is determined that a project or property will be abandoned, or its carrying value impaired, a provision will be made for any expected loss on the project or property.
	The impairment charges, if any, is included in operating expenses in the accompanying statements of operations.
Cash Equivalents	Cash Equivalents
	The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.
Property and Equipment	Property and Equipment
	Property and equipment are recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation of property and equipment is computed by the straight-line method (after taking into account their respective estimated residual values) over the assets estimated useful lives of five (5) years. Upon sale or retirement of computer equipment, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in the consolidated statements of operations.
Capitalized Movie Pilot Costs - Film Property and Screenplay Rights	Capitalized Movie Pilot Costs - Film Property and Screenplay Rights
	The Company capitalizes costs it incurs to buy film or transcripts that will later be marketed or be used in the production of films according to ASC 926, Entertainment – Films. The Company will begin to amortize capitalized film cost when a film is released and it begins to recognize revenue from the film.
Goodwill	Goodwill
	Goodwill represents the excess of the cost of an acquired entity over the fair value of the net assets at the date of acquisition. Under the provisions of ASC 350, goodwill acquired in a business combination with indefinite useful lives are not amortized; rather, goodwill is tested for impairment annually or more frequently if events or changes in circumstances indicate the asset might be impaired.
Related Parties	Related Parties
	The Company follows the provisions of ASC 850 relating to the identification of related parties and disclosure of related party transactions.
	Our financial statements include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. The disclosures include: a. the nature of the relationship(s) involved; b. a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c. the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d. amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.
Commitment and Contingencies	Commitment and Contingencies
	The Company follows the guidance of ASC 450 when accounting for contingencies. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur.  The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment.  In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.
	If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements.  If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.
	Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed.  Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.
Non-Controlling Interest	Non-Controlling Interest
	The Company reports the non-controlling interest in its majority owned subsidiaries in the consolidated balance sheets within the equity section, separately from the Company’s stockholders’ equity.  Non-controlling interest represents the non-controlling interest holders’ proportionate share of the equity of the Company’s majority-owned subsidiaries.  Non-controlling interest is adjusted for the non-controlling interest holders’ proportionate share of the earnings or losses and other comprehensive income (loss) and the non-controlling interest continues to be attributed its share of losses even if that attribution results in a deficit non-controlling interest balance.
Revenue Recognition	Revenue Recognition
	The Company recognizes revenue when it is realized or realizable and earned.  The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured.  In addition to the aforementioned general policy, the following is the specific revenue recognition policy.
	Revenues from the sale of programming for television and other media are recognized when
	·
	Persuasive evidence of an arrangement exists;
	·
	The show/episode is complete, and in accordance with the terms of the arrangement, has been delivered or is available for immediate and unconditional delivery;
	·
	The price to the customer is fixed and determinable; and
	·
	Collectability is reasonably assured.
Stock-Based Compensation for Obtaining Employee Services	Stock-Based Compensation for Obtaining Employee Services
	The Company accounts for its stock based compensation in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of ASC 718. Accordingly, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable.  The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur.
	The fair value of share options and similar instruments is estimated on the date of grant using a Black-Scholes option-pricing valuation model.  The ranges of assumptions for inputs are as follows:
	·
	Expected term of share options and similar instruments: The expected life of options and similar instruments represents the period of time the option and/or warrant are expected to be outstanding.  The expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and employees’ expected exercise and post-vesting employment termination behavior into the fair value (or calculated value) of the instruments.  The Company uses the simplified method to calculate expected term of share options and similar instruments as the company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term.
	·
	Expected volatility of the entity’s shares and the method used to estimate it.  Pursuant to ASC 718, a thinly-traded or nonpublic entity that uses the calculated value method shall disclose the reasons why it is not practicable for it to estimate the expected volatility of its share price, the appropriate industry sector index that it has selected, the reasons for selecting that particular index, and how it has calculated historical volatility using that index.  The Company uses the average historical volatility of the comparable companies over the expected contractual life of the share options or similar instruments as its expected volatility.  If shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.
	·
	Expected annual rate of quarterly dividends.  An entity that uses a method that employs different dividend rates during the contractual term shall disclose the range of expected dividends used and the weighted-average expected dividends.  The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the option and similar instruments.
	·
	Risk-free rate(s). An entity that uses a method that employs different risk-free rates shall disclose the range of risk-free rates used.  The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods within the expected term of the option and similar instruments.
Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services	Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services
	The Company accounts for equity instruments issued to parties other than employees for acquiring goods or services under guidance of ASC 505-50.
	Accordingly, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable.  The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur.
	The fair value of share options and similar instruments is estimated on the date of grant using a Black-Scholes option-pricing valuation model.
	Pursuant to ASC paragraph 505-50, if fully vested, non-forfeitable equity instruments are issued at the date the grantor and grantee enter into an agreement for goods or services (no specific performance is required by the grantee to retain those equity instruments), then, because of the elimination of any obligation on the part of the counterparty to earn the equity instruments, a measurement date has been reached. A grantor shall recognize the equity instruments when they are issued (in most cases, when the agreement is entered into). Whether the corresponding cost is an immediate expense or a prepaid asset (or whether the debit should be characterized as contra-equity under the requirements of paragraph 505-50) depends on the specific facts and circumstances. Under the guidance, a grantor may conclude that an asset (other than a note or a receivable) has been received in return for fully vested, non-forfeitable equity instruments that are issued at the date the grantor and grantee enter into an agreement for goods or services (and no specific performance is required by the grantee in order to retain those equity instruments). Such an asset shall not be displayed as contra-equity by the grantor of the equity instruments. The transferability (or lack thereof) of the equity instruments shall not affect the balance sheet display of the asset. This guidance is limited to transactions in which equity instruments are transferred to other than employees in exchange for goods or services.
	Consistent with ASC 505-50, share-based payment transactions with nonemployees shall be measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. The issuer shall measure the fair value of the equity instruments in these transactions using the stock price and other measurement assumptions as of the earlier of the following dates, referred to as the measurement date: (a) The date at which a commitment for performance by the counterparty to earn the equity instruments is reached (a performance commitment); or (b) The date at which the counterparty’s performance is complete. If the Company’s common shares are traded in one of the national exchanges the grant-date share price of the Company’s common stock will be used to measure the fair value of the common shares issued, however, if the Company’s common shares are thinly traded the use of share prices established in the Company’s most recent private placement memorandum (“PPM”), or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.
Deferred Tax Assets and Income Tax Provision	Deferred Tax Assets and Income Tax Provision
	The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns pursuant to the provisions of ASC 740.  Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse.  Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Operations in the period that includes the enactment date.
Uncertain Tax Positions	Uncertain Tax Positions
	The Company did not take any uncertain tax positions and had no adjustments to the unrecognized tax liabilities or benefits pursuant to the provisions of ASC 740 for the reporting periods ended March 31, 2015 or December 31, 2014, respectively.
Net Income (Loss) per Common Share	Net Income (Loss) per Common Share
	Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period.  Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants.
	For the reporting periods ended March 31, 2015 and December 31, 2014, the Company had 2,446,350and 1,491,350 potentially dilutive warrants outstanding, respectively, which were not included in our income (loss) per share calculations as they were anti-dilutive.
Subsequent Events	Subsequent Events
	The Company will evaluate and disclose if indicated, subsequent events through the date when the financial statements were issued.  Pursuant to ASU 2010-09, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.
Accounting Standards Update	Accounting Standards Update
	There have been no recent accounting pronouncements or changes in accounting pronouncements during the three months ended March 31, 2015, as compared to the recent accounting pronouncements described in the Company’s Audited 2014 Financial Statements that are of material significance, or have potential material significance to the Company.

Business_Acquisitions_Tables

Business Acquisitions (Tables)	3 Months Ended
	Mar. 31, 2015
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The purchase price has been allocated to the assets and liabilities as follows:
	Total assets acquired	$	42,457
	Goodwill		319,237
	Total liabilities assumed		-126,694
	Acquisition price	$	235,000

Goodwill_Tables

Goodwill (Tables)	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block Supplement [Abstract]
Schedule of Goodwill	Goodwill, stated at cost, less accumulated impairment consisted of the following:
		31-Mar-15		31-Dec-14
		Unaudited
	Acquisition of S&G
	Goodwill	$	319,237	$	319,237
	Accumulated impairment		(-)		(-)
		$	319,237	$	319,237

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases	On February 1, 2014, the Company entered into a lease agreement with St. Cloud Partners. The term of the lease is effective February 1, 2014 to February 28, 2017. The monthly rent base payment is as follows:
	2/1/14	–	2/28/15	$	2,847
	3/1/15	–	2/29/16	$	2,932
	3/1/16	–	2/28/17	$	3,020

Stockholders_Equity_Tables

Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2015
Stockholders' Equity Note [Abstract]
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	The Company estimated the fair value of the stock warrants on the date of grant using the Black-Scholes Option Pricing Model with the following weighted-average assumptions:
			10-Jan-14
	Expected life (year) – Simplified method		5
	Expected volatility (*)		68.32	%
	Expected annual rate of quarterly dividends		0	%
	Risk-free interest rate(s)		0.77	%
Schedule of Share-based Compensation, Stock Options, Activity	Summary of the Company’s Stock Warrant Activities
	The table below summarizes the Company’s stock warrant activities:
			Number of		Exercise Price Per Share		Weighted Average		Fair Value			Aggregate
			Warrant Shares				Exercise Price		at Date of Grant			Intrinsic
												Value
	January 10, 2014 Grant		1,491,350		$	0.01	$	0.01	$	1,476,735		$	656,200
	February 13, 2015 Grant		400,000		$	1	$	1	$	8,631			-
	February 2015 Unit Offering
	Class A		15,000		$	3	$	3	$	598		$	–
	Class B		15,000		$	6	$	6	$	113		$	–
	March 2015 Unit Offering
	Class A		262,500		$	3	$	3	$	2,624		$	–
	Class B		262,500		$	6	$	6	$	381		$	–
	Balance, March 31, 2015		2,446,350				$	1.19	$	1,709,900		$	656,200
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]	The following table summarizes information concerning outstanding and exercisable warrants as of March 31, 2015:
				Warrants Outstanding					Warrants Exercisable
	Range of			Number		Average	Weighted		Number		Average		Weighted
	Exercise Prices			Outstanding		Remaining	Average		Exercisable		Remaining		Average
						Contractual	Exercise Price				Contractual		Exercise Price
						Life (in years)					Life (in years)
	$	0.01		1,491,350		3.78	$	0.01	1,491,350		3.78		$	0.01
	$	1		400,000		9.87	$	1	400,000		9.87		$	1
	$	3		277,500		1.92	$	3	277,500		1.92			3
	$	6		277,500		1.92	$	6	277,500		1.92			6
				2,446,350			$	1.91	2,446,350				$	1.19

Related_Party_Transactions_Tab

Related Party Transactions (Tables)	3 Months Ended
	Mar. 31, 2015
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	Advances from stockholder consisted of the following:
		31-Mar-15		31-Dec-14
	Advances from chairman, chief executive officer and stockholder	$	60,847	$	110,847
		$	60,847	$	110,847

Organization_and_Operations_De

Organization and Operations (Details) (USD $)	1 Months Ended
	Jun. 01, 2010	Dec. 24, 2013	Dec. 31, 2004	Mar. 31, 2015	Sep. 30, 2014
S And G Holdings Inc [Member]
Note 1 - Organization and Operations (Details) [Line Items]
Equity Method Investment, Ownership Percentage				75.00%
York Productions [Member]
Note 1 - Organization and Operations (Details) [Line Items]
Business Acquistion, Shares Acquired (in Shares)	6,000
Business Combination, Consideration Transferred	$75,000
Business Acquisition, Percentage of Voting Interests Acquired	60.00%
Equity Method Investment, Ownership Percentage				60.00%
S And G Holdings Inc [Member]
Note 1 - Organization and Operations (Details) [Line Items]
Business Combination, Consideration Transferred		235,000
Business Acquisition, Percentage of Voting Interests Acquired		75.00%
Payments to Acquire Businesses, Gross		210,000
Business Acquisition, Transaction Costs		25,000
Other Payments to Acquire Businesses		100,000
Business Combination, Contingent Consideration, Liability		365,000
HFE [Member]
Note 1 - Organization and Operations (Details) [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired			100.00%
Payments to Acquire Businesses, Gross			18,800
Royalty Guarantees, Commitments, Amount			1,200,000
Payments for Royalties			81,200
Royalty Guarantees, Commitments, Remaining Amount			1,118,800
Royalty Guarantees, Quarterly Payments, Percentage of Gross Billlings			3.00%
HFE [Member] | Specific Series [Member]
Note 1 - Organization and Operations (Details) [Line Items]
Royalty Guarantees, Commitments, Amount			$6,500
York Productions II [Member]
Note 1 - Organization and Operations (Details) [Line Items]
Subsidiary Units Owned by Parent (in Shares)					6,000
Equity Method Investment, Ownership Percentage				60.00%	60.00%

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2014
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in Shares)	2,446,350		1,491,350
Percentage of revenues	0.00%	0.00%
S And G Holdings Inc [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Equity Method Investment, Ownership Percentage	75.00%
York Productions [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Equity Method Investment, Ownership Percentage	60.00%
York Productions II [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Equity Method Investment, Ownership Percentage	60.00%			60.00%

Business_Acquisitions_Details

Business Acquisitions (Details) (S And G Holdings Inc [Member], USD $)	1 Months Ended
	Dec. 24, 2013
S And G Holdings Inc [Member]
Note 4 - Business Acquisitions (Details) [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired	75.00%
Payments to Acquire Businesses, Gross	$210,000
Other Payments to Acquire Businesses	100,000
Business Combination, Contingent Consideration, Liability	365,000
Business Acquisition, Transaction Costs	$25,000

Business_Acquisitions_Details_

Business Acquisitions (Details) - Allocation of Purchase Price (USD $)	Mar. 31, 2015	Dec. 31, 2014
Note 4 - Business Acquisitions (Details) - Allocation of Purchase Price [Line Items]
Goodwill	$319,237	$319,237
S And G Holdings Inc [Member]
Note 4 - Business Acquisitions (Details) - Allocation of Purchase Price [Line Items]
Total assets acquired	42,457
Goodwill	319,237
Total liabilities assumed	-126,694
Acquisition price	$235,000

Deposit_for_Project_Details

Deposit for Project (Details) (USD $)	Mar. 31, 2015
Notes to Financial Statements
Deposit for Project	$250,000

Property_and_Equipment_Details

Property and Equipment (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Property, Plant and Equipment [Abstract]
Depreciation and amortization expense	$0	$1,112

Goodwill_Details

Goodwill (Details) (USD $)	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block Supplement [Abstract]
Goodwill, Impairment Loss	$0

Goodwill_Details_Summary_of_Go

Goodwill (Details) - Summary of Goodwill (USD $)	Mar. 31, 2015	Dec. 31, 2014
Acquisition of S&G
Goodwill	$319,237	$319,237
Accumulated impairment	0	0
Goodwill, stated at cost	$319,237	$319,237

Commitments_and_Contingencies_1

Commitments and Contingencies (Details) (USD $)	1 Months Ended		36 Months Ended	1 Months Ended
	Jul. 14, 2014	Jan. 10, 2014	Sep. 22, 2013	Apr. 01, 2014	Sep. 28, 2011	Dec. 24, 2013
Chief Legal Officer [Member]
Note 8 - Commitments and Contingencies (Details) [Line Items]
Base Retainer Monthly Payments	$5,000
President [Member]
Note 8 - Commitments and Contingencies (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)		1,491,350
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)		$0.01
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term		5 years
Chief Executive Officer [Member]
Note 8 - Commitments and Contingencies (Details) [Line Items]
Officers' Compensation			150,000
Town Center Executive Suites [Member]
Note 8 - Commitments and Contingencies (Details) [Line Items]
Operating Leases, Monthly Rent Expense				700
Regus Management Group LLC [Member]
Note 8 - Commitments and Contingencies (Details) [Line Items]
Operating Leases, Monthly Rent Expense					1,107
S And G Holdings Inc [Member] | President [Member]
Note 8 - Commitments and Contingencies (Details) [Line Items]
Employee Agreement, Annual Cash Bonus						100,000
Employee Agreement, Monthly Automobile Allowance						500
S And G Holdings Inc [Member] | Three [Member] | President [Member]
Note 8 - Commitments and Contingencies (Details) [Line Items]
Officers' Compensation						158,760
S And G Holdings Inc [Member] | Year One [Member] | President [Member]
Note 8 - Commitments and Contingencies (Details) [Line Items]
Officers' Compensation						144,000
S And G Holdings Inc [Member] | Year Five [Member] | President [Member]
Note 8 - Commitments and Contingencies (Details) [Line Items]
Officers' Compensation						175,033
S And G Holdings Inc [Member] | Fourth Year [Member] | President [Member]
Note 8 - Commitments and Contingencies (Details) [Line Items]
Officers' Compensation						166,698
S And G Holdings Inc [Member] | Year Two [Member] | President [Member]
Note 8 - Commitments and Contingencies (Details) [Line Items]
Officers' Compensation						$151,200

Commitments_and_Contingencies_2

Commitments and Contingencies (Details) - Lease Agreement Payments (USD $)	Dec. 31, 2014
Lease Agreement Payments [Abstract]
2/1/14	$2,847
3/1/15	2,932
3/1/16	$3,020

Note_Payable_Details

Note Payable (Details) (USD $)	3 Months Ended		1 Months Ended	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Oct. 01, 2014	Dec. 31, 2014	Dec. 31, 2013	Apr. 01, 2014
Note 9 - Note Payable (Details) [Line Items]
Repayments of Related Party Debt	$111,000
Debt Conversion, Converted Instrument, Amount	100,000
Proceeds from Related Party Debt	334,400	150,000
Notes Payable, Current	50,000			20,340	55,300
Notes payable-related party	484,700			150,300
Working capital	335,000
Interest rate of promissory notes	5.00%
Notes Payable to Banks [Member]
Note 9 - Note Payable (Details) [Line Items]
Debt Instrument, Face Amount	50,000
Debt Instrument, Interest Rate, Effective Percentage	4.95%
Notes Payable, Current	50,000			20,000
Chief Executive Officer [Member]
Note 9 - Note Payable (Details) [Line Items]
Notes Payable, Related Parties			150,000			150,000
Debt Instrument, Interest Rate, Stated Percentage			5.00%			5.00%
Repayments of Related Party Debt				50,000
Debt Conversion, Converted Instrument, Amount				100,000
Debt Conversion, Converted Instrument, Shares Issued (in Shares)				20,000,000
Proceeds from Related Party Debt			150,000
Line of Credit [Member]
Note 9 - Note Payable (Details) [Line Items]
Notes Payable, Current				$340

Stockholders_Equity_Details

Stockholders' Equity (Details) (USD $)	3 Months Ended	12 Months Ended	1 Months Ended	12 Months Ended	1 Months Ended
	Mar. 31, 2015	Dec. 31, 2013	Jan. 10, 2014	Dec. 31, 2014	Apr. 04, 2014
Note 10 - Stockholders' Equity (Details) [Line Items]
Preferred Stock, Shares Authorized	10,000,000			10,000,000
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)	$0.00			$0.00
Shares Authorized				110,000,000
Common Stock, Shares Authorized	100,000,000			100,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share)	$0.00			$0.00
Sale of Stock, Price Per Share (in Dollars per share)	$0.80
Stock Issued During Period, Value, New Issues (in Dollars)	$55,750	$422,500
Proceeds from Issuance of Common Stock (in Dollars)	205,511
Stockholders' Equity Note, Subscriptions Receivable (in Dollars)				8,015
Adjustments to Additional Paid in Capital, Other (in Dollars)		47,500
Common stock issued	57,967,000			54,239,500
Shares issued to consulting firm	50,000
Fair value of Shares	445,000,000
President [Member]
Note 10 - Stockholders' Equity (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			1,491,350
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)			$0.01
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period			5 years
Share-based Compensation Arrangement by Share-based Payment, Options, Grants in Period Grant Date Fair Value (in Dollars)			1,476,735
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			9 months
President [Member] | Share-based Compensation Award, Tranche Three [Member]
Note 10 - Stockholders' Equity (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage			25.00%
President [Member] | Share-based Compensation Award, Tranche Two [Member]
Note 10 - Stockholders' Equity (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage			25.00%
President [Member] | Share-based Compensation Award, Tranche One [Member]
Note 10 - Stockholders' Equity (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage			50.00%
Chief Executive Officer [Member]
Note 10 - Stockholders' Equity (Details) [Line Items]
Adjustments to Additional Paid in Capital, Other (in Dollars)				76,000
Common Stock [Member]
Note 10 - Stockholders' Equity (Details) [Line Items]
Stock Issued During Period, Shares, New Issues	2,900,000	422,500
Stock Issued During Period, Value, New Issues (in Dollars)	290	42
Stock Issued During Period, Shares, Issued for Services	550,000		400,000
Share Price (in Dollars per share)			$1
Common Stock [Member] | Director [Member]
Note 10 - Stockholders' Equity (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services					50,000
Share Price (in Dollars per share)					$1
Allocated Share-based Compensation Expense (in Dollars)				37,500
Common Stock [Member] | Employees [Member]
Note 10 - Stockholders' Equity (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services			350,000
Share Price (in Dollars per share)			$1
Parent
Note 10 - Stockholders' Equity (Details) [Line Items]
Stock Issued During Period, Value, New Issues (in Dollars)		422,500
Adjustments to Additional Paid in Capital, Other (in Dollars)		47,500
Additional Paid-in Capital [Member]
Note 10 - Stockholders' Equity (Details) [Line Items]
Stock Issued During Period, Value, New Issues (in Dollars)	55,460	422,458
Adjustments to Additional Paid in Capital, Other (in Dollars)		$47,500
Annual Issuance [Member] | Director [Member]
Note 10 - Stockholders' Equity (Details) [Line Items]
Common Stock, Capital Shares Reserved for Future Issuance					50,000
Maximum [Member]
Note 10 - Stockholders' Equity (Details) [Line Items]
Share Price (in Dollars per share)	$0.08
Minimum [Member]
Note 10 - Stockholders' Equity (Details) [Line Items]
Share Price (in Dollars per share)	$0.00

Stockholders_Equity_Details_Fa

Stockholders' Equity (Details) - Fair Value Assumptions	0 Months Ended
	Jan. 10, 2014
Fair Value Assumptions [Abstract]
Expected life (year) b Simplified method	5 years
Expected volatility (*)	68.32%	[1]
Expected annual rate of quarterly dividends	0.00%
Risk-free interest rate(s)	0.77%
[1]	As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price. The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company plans to engage in to calculate the expected volatility. The Company calculated those five (5) comparable companies' historical volatility over the expected life and averaged them as its expected volatility.

Stockholders_Equity_Details_St

Stockholders' Equity (Details) - Stock Option Activity (USD $)	3 Months Ended
	Mar. 31, 2015
Number of Warrant Shares	2,446,350
Exercise Price Per Share
Weighted Average Exercise Price	$1.19
Fair Value at Date of Grant	$1,709,900
Aggregate Intrinsic Value	656,200
January 10, 2014 [Member]
Number of Warrant Shares Granted	1,491,350
Exercise Price Per Share Granted	$0.01
Weighted Average Exercise Price Granted	$0.01
Fair Value at Date of Grant Granted	1,476,735
Aggregate Intrinsic Value Granted	656,200
February 13, 2015 [Member]
Number of Warrant Shares Granted	400,000
Exercise Price Per Share Granted	$1
Weighted Average Exercise Price Granted	$1
Fair Value at Date of Grant Granted	8,631
Aggregate Intrinsic Value Granted
February 2015 Unit Offering Class A [Member]
Number of Warrant Shares Granted	15,000
Exercise Price Per Share Granted	$3
Weighted Average Exercise Price Granted	$3
Fair Value at Date of Grant Granted	598
Aggregate Intrinsic Value Granted
February 2015 Unit Offering Class B [Member]
Number of Warrant Shares Granted	15,000
Exercise Price Per Share Granted	$6
Weighted Average Exercise Price Granted	$6
Fair Value at Date of Grant Granted	113
Aggregate Intrinsic Value Granted
March 2015 Unit Offering Class A [Member]
Number of Warrant Shares Granted	262,500
Exercise Price Per Share Granted	$3
Weighted Average Exercise Price Granted	$3
Fair Value at Date of Grant Granted	2,624
Aggregate Intrinsic Value Granted
March 2015 Unit Offering Class B [Member]
Number of Warrant Shares Granted	262,500
Exercise Price Per Share Granted	$6
Weighted Average Exercise Price Granted	$6
Fair Value at Date of Grant Granted	381
Aggregate Intrinsic Value Granted

Stockholders_Equity_Details_Su

Stockholders' Equity (Details) - Summary of Options Outstanding and Exercisable (USD $)	3 Months Ended
	Mar. 31, 2015
Exercise Price Range One [Member]
Range of Exercise Prices	$0.01
Warrants Outstanding Number Outstanding (in Shares)	1,491,350
Warrants Outstanding Average Remaining Contractual Life (in years)	3 years 9 months 11 days
Warrants Outstanding Weighted Average Exercise Price	$0.01
Warrants Exercisable Number Exercisable (in Shares)	1,491,350
Warrants Exercisable Average Remaining Contractual Life (in years)	3 years 9 months 11 days
Warrants Exercisable Weighted Average Exercise Price	$0.01
Exercise Price Range Two [Member]
Range of Exercise Prices	$1
Warrants Outstanding Number Outstanding (in Shares)	400,000
Warrants Outstanding Average Remaining Contractual Life (in years)	9 years 10 months 13 days
Warrants Outstanding Weighted Average Exercise Price	$1
Warrants Exercisable Number Exercisable (in Shares)	400,000
Warrants Exercisable Average Remaining Contractual Life (in years)	9 years 10 months 13 days
Warrants Exercisable Weighted Average Exercise Price	$1
Exercise Price Range Five [Member]
Range of Exercise Prices	$0.01
Warrants Outstanding Number Outstanding (in Shares)	2,446,350
Warrants Outstanding Weighted Average Exercise Price	$0.22
Warrants Exercisable Number Exercisable (in Shares)	2,446,350
Warrants Exercisable Average Remaining Contractual Life (in years)	1 year 11 months 1 day
Warrants Exercisable Weighted Average Exercise Price	$0.22
Exercise Price Range Four [Member]
Range of Exercise Prices	$3
Warrants Outstanding Number Outstanding (in Shares)	277,500
Warrants Outstanding Average Remaining Contractual Life (in years)	1 year 11 months 1 day
Warrants Outstanding Weighted Average Exercise Price	$6
Warrants Exercisable Number Exercisable (in Shares)	277,500
Warrants Exercisable Average Remaining Contractual Life (in years)	1 year 11 months 1 day
Warrants Exercisable Weighted Average Exercise Price	$6
Exercise Price Range Three [Member]
Range of Exercise Prices	$6
Warrants Outstanding Number Outstanding (in Shares)	277,500
Warrants Outstanding Average Remaining Contractual Life (in years)	1 year 11 months 1 day
Warrants Outstanding Weighted Average Exercise Price	$3
Warrants Exercisable Number Exercisable (in Shares)	277,500
Warrants Exercisable Average Remaining Contractual Life (in years)	1 year 11 months 1 day
Warrants Exercisable Weighted Average Exercise Price	$3

Related_Party_Transactions_Det

Related Party Transactions (Details) - Summary of Related Party Transactions (USD $)	Mar. 31, 2015	Dec. 31, 2014
Summary of Related Party Transactions [Abstract]
Advances from chairman, chief executive officer and stockholder	$60,847	$110,847
Advances from stockholder	$60,847	$110,847

Subsequent_Events_Details

Subsequent Events (Details) (Chief Executive Officer [Member], Subsequent Event [Member], USD $)	1 Months Ended
	Apr. 17, 2015
Chief Executive Officer [Member] | Subsequent Event [Member]
Note 13 - Subsequent Events (Details) [Line Items]
Loans and Leases Receivable, Related Parties	$450,000,000
Related Party Transaction, Rate	5.00%