Stealth (STTH) 10-Q/A 18 Feb 14 2013 Q3 Quarterly report (amended) Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Sep. 30, 2013	Dec. 04, 2013
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'Excelsis Investments Inc.	'
Document Type	'10-Q	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	196,198,143
Amendment Flag	'true	'
Amendment Description	'The purpose of this amendment to the Registrant's Form 10-Q for the period ended September 30, 2013 is to furnish restated consolidated financial statements for the three and nine month period ended.	'
Entity Central Index Key	'0001496818	'
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	30-Sep-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'

Balance_Sheet

Balance Sheet (USD $)	Sep. 30, 2013	Dec. 31, 2012
ASSETS	'	'
Cash	$57,271	$103,241
Due from factoring of accounts receivable	226,047	'
Prepaid expenses	4,110	25
Total Assets	287,428	103,266
Current Liabilities	'	'
Accounts payable and accrued liabilities	194,731	20,341
Derivative liabilities	664,397	395,285
Loan payable	100	'
Total Current Liabilities	859,228	415,626
Convertible debenture, net of unamortized discount of $132,937 and $144,856, respectively	17,063	5,144
Total Liabilities	876,291	420,770
STOCKHOLDERS’ DEFICIT	'	'
Preferred Stock Authorized: 500,000,000 preferred shares with a par value of $0.001 per share Issued and outstanding: 1,000,000 and nil preferred shares, respectively	1,000	0
Common Stock Authorized: 750,000,000 common shares with a par value of $0.001 per share Issued and outstanding: 196,198,413 and 125,500,000 common shares, respectively	196,199	125,500
Additional paid-in capital	9,551,167	-125,500
Accumulated deficit	-10,337,229	-317,504
Total Stockholders’ Deficit	-588,863	-317,504
Total Liabilities and Stockholders’ Deficit	$287,428	$103,266

Balance_Sheet_Parentheticals

Balance Sheet (Parentheticals) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Convertible debenture, net of unamortized discount (in Dollars)	$132,937	$144,856
Preferred Stock Authorized	500,000,000	500,000,000
Preferred Stock par value (in Dollars per share)	$0.00	$0.00
Preferred Stock issued	1,000,000	0
Preferred Stock outstanding	1,000,000	0
Common Stock Authorized	750,000,000	750,000,000
Common Stock par value (in Dollars per share)	$0.00	$0.00
Common Stock issued	196,198,413	125,500,000
Common Stock outstanding	196,198,413	125,500,000

Statement_of_Operations_Unaudi

Statement of Operations (Unaudited) (USD $)	3 Months Ended	9 Months Ended	11 Months Ended
	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013
Revenues	$2,140,239	$2,190,239	$2,190,239
Cost of Sales	-1,794,871	-1,794,871	-1,794,871
Gross Margin	345,368	395,368	395,368
Operating Expenses	'	'	'
Consulting	9,522,290	9,525,796	9,550,796
General and administrative	142,407	263,959	270,775
Payroll	158,588	249,725	269,207
Professional fees	30,298	83,003	97,753
Transfer agent fees	120	360	360
Total Operating Expenses	9,853,703	10,122,843	10,188,891
Loss Before Other Expense	-9,508,335	-9,727,475	-9,793,523
Other Income (Expense)	'	'	'
Gain (Loss) on change in fair value of derivative liabilities	50,988	-269,112	-514,397
Interest expense	-9,860	-23,138	-29,309
Total Other Income (Expense)	41,128	-292,250	-543,706
Net Income (Loss)	($9,467,207)	($10,019,725)	($10,337,229)
Net Earnings (Loss) per Share – Basic and Diluted (in Dollars per share)	($0.05)	($0.07)	'
Weighted Average Shares Outstanding – Basic and Diluted (in Shares)	188,058,661	148,967,062	'

Statement_of_Cash_Flows_Unaudi

Statement of Cash Flows (Unaudited) (USD $)	9 Months Ended	11 Months Ended	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2013	Dec. 31, 2012
Net loss for the period	($10,019,725)	($10,337,229)	'
Adjustments to reconcile net loss to net cash used in operating activities:	'	'	'
Amortization of discount on convertible debenture	11,919	17,063	'
Loss on change in fair value of derivative liabilities	269,112	514,397	245,285
Issuance of preferred shares for compensation	9,500,000	9,500,000	'
Changes in operating assets and liabilities:	'	'	'
Accounts receivable	-49,432	-49,432	'
Prepaid expenses and deposits	-4,085	-4,110	'
Accounts payable and accrued liabilities	53,041	73,382	'
Net cash used in operating activities	-239,170	-285,929	'
Cash received from acquisition of Career Start, Inc.	43,000	43,000	'
Net cash provided by investing activities	43,000	43,000	'
Financing Activities	'	'	'
Proceeds from issuance of common stock	150,200	150,200	'
Proceeds from issuance of convertible debentures	'	150,000	'
Net cash provided by financing activities	150,200	300,200	'
Increase (decrease) in cash	-45,970	57,271	'
Cash, beginning of period	103,241	'	'
Cash, end of period	57,271	57,271	103,241
Non-cash transactions	'	'	'
Discount on convertible note due to derivative liability	'	150,000	'
Effect of reverse merger	'	125,500	'
Fair value of shares issued for the acquisition of Career Start, Inc.	$297,000	$297,000	'

1_Nature_of_Operations_and_Con

1. Nature of Operations and Continuance of Business	3 Months Ended
	Sep. 30, 2013
Nature of Operations [Abstract]	'
Nature of Operations [Text Block]	'
	1.      Nature of Operations and Continuance of Business
	Pub Crawl Holdings, Inc. (the “Company”) was incorporated in the state of Nevada on May 27, 2010. On June 14, 2010, the Company entered into an Assignment Agreement (the “Acquisistion”) with PB PubCrawl.com LLC (“PubCrawl”), a California limited liability company, whereby the Company acquired a 100% interest in the member shares of PubCrawl in exchange for 5,000,000 common shares of the Company.  The Acquisition was accounted for in accordance with ASC 805-50, Related Issues, as the companies were under common control prior to acquisition. On September 3, 2012, the Company sold their rights to PubCrawl to the former President and Director of the Company. The Company is a development stage company as defined by FASB guidelines.
	On November 28, 2012, the Company acquired 100% of the members shares of Mobile Dynamic Marketing, Inc. (“Mobile Dynamic”), a company incorporated in the state of Florida on November 6, 2012, in exchange for the issuance of 10,000,000 common shares.  As part of the acquisition, the Company cancelled 150,000,000 issued and outstanding common shares held by the former President and Director of the Company and the management and directors of Mobile Dynamic acquired 75,000,000 common shares of the Company in a private transaction with the former President and Director of the Company.  Effectively, Mobile Dynamic held 73% of the issued and outstanding common shares of the Company and the transaction has been accounted for as a reverse merger, where Mobile Dynamic is deemed to be the acquirer for accounting purposes.
	On July 13, 2013, the Company entered into a share exchange agreement with Career Start, Inc. (“Career”), a private corporation formed under the state of Florida on February 4, 2013.  Under the terms of the agreement, the Company acquired the net assets of Career in exchange for 47,142,858 common shares of the Company. The acquisition was between two related parties and has been accounted on a cost basis, as disclosed in Note 4 of the financial statements.
	These financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. During the period ended September 30, 2013, the Company has a working capital deficit of $571,800 and an accumulated deficit of $10,337,229. The continuation of the Company as a going concern is dependent upon the continued financial support from its management, and its ability to identify future investment opportunities and obtain the necessary debt or equity financing, and generating profitable operations from the Company’s future operations. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern.  These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

2_Summary_of_Significant_Accou

2. Summary of Significant Accounting Policies	3 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
	2.      Summary of Significant Accounting Policies
	a)      Basis of Presentation and Principles of Consolidation
	The financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”) and are expressed in U.S. dollars. These consolidated financial statements comprise the accounts of the Company and its wholly-owned subsidiary, Career Start, Inc., a Florida Company. All intercompany transactions have been eliminated on consolidation.  The Company’s fiscal year end is December 31.
	b)      Use of Estimates
	The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
	c)      Cash and Cash Equivalents
	The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents.  As at September 30, 2013 and December 31, 2012, the Company had no cash equivalents.
	d)      Interim Financial Statements
	These interim unaudited financial statements have been prepared on the same basis as the annual financial statements and in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company’s consolidated financial position, results of operations and cash flows for the periods shown. The results of operations for such periods are not necessarily indicative of the results expected for a full year or for any future period.
	e)      Basic and Diluted Net Loss per Share
	The Company computes net loss per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti dilutive. As at September 30, 2013 and December 31, 2012, the Company had no potentially dilutive shares.
	f)       Revenue Recognition
	The Company derives revenue from contracting employees to its customers and providing consulting services. In accordance with ASC 605, Revenue Recognition, revenue is recognized when persuasive evidence of an arrangement exists, delivery has occurred, the amount is fixed and determinable, risk of ownership has passed to the customer and collection is reasonably assured.
	g)      Accounts Receivable
	Accounts receivable is comprised of amounts owing from customers, and is presented net of the allowance for estimated doubtful accounts.  The Company determines the allowance for doubtful accounts based on historical write-off experience and current economic conditions and reviews the adequacy of its allowance for doubtful accounts on a regular basis.  The Company has factored its accounts receivable to a third party company, and the accounts receivable includes the net amount receivable to the Company after commissions and charges.
	h)      Financial Instruments
	Pursuant to ASC 820, Fair Value Measurements and Disclosures, an entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:
	Level 1
	Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
	Level 2
	Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
	Level 3
	Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.
	The Company’s financial instruments consist principally of cash, accounts receivable, accounts payable and accrued liabilities, and convertible debentures.  Pursuant to ASC 820, the fair value of our cash is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. We believe that the recorded values of all of our other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.
	The following table represents assets and liabilities that are measured and recognized in fair value as of September 30, 2013, on a recurring basis:
		Level 1		Level 2		Level 3		Total gains
		$		$		$		and (losses)
	Derivative liabilities		–		–		664,397		(269,112	)
	Total		–		–		664,397		(269,112	)
	During the year ended December 31, 2012, the Company had a derivative liability amount of $395,285, which was classified as a Level 3 financial instrument, and a loss on change in fair value of derivative liabilities of $245,285.
	i)       Recent Accounting Pronouncements
	The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

3_Reverse_Merger

3. Reverse Merger	3 Months Ended
	Sep. 30, 2013
Business Combinations [Abstract]	'
Mergers, Acquisitions and Dispositions Disclosures [Text Block]	'
	3.      Reverse Merger
	On November 28, 2012, the Company acquired 100% of the members shares of Mobile Dynamic Marketing, Inc. (“Mobile Dynamic”), a company incorporated in the state of Florida on November 6, 2012, in exchange for the issuance of 10,000,000 common shares.  As part of the acquisition, the Company cancelled 150,000,000 issued and outstanding common shares held by the former President and Director of the Company and the management and directors of Mobile Dynamic acquired 75,000,000 common shares of the Company in a private transaction with the former President and Director of the Company.  Effectively, Mobile Dynamic held 73% of the issued and outstanding common shares of the Company and the transaction has been accounted for as a reverse merger, where Mobile Dynamic is deemed to be the acquirer for accounting purposes.
	As part of the acquisition transaction, all assets and liabilities of Pub Crawl at the date of acquisition were assumed by the former management.

4_Acquisition_of_Career_Start_

4. Acquisition of Career Start, Inc.	3 Months Ended
	Sep. 30, 2013
Business Combinations [Abstract]	'
Business Combination Disclosure [Text Block]	'
	4.      Acquisition of Career Start, Inc.
	On July 13, 2013, the Company entered into a share purchase agreement with Career and the shareholders of all of the issued and outstanding common shares of Career. The Company acquired 100% of the issued and outstanding shares of Career in exchange for 47,142,858 common shares of the Company. Following the close of the share exchange agreement, there are 196,198,413 common shares outstanding, of which the former shareholders of Career will control approximately 47,142,858 common shares, or 24% of the total issued and outstanding common shares of the Company. As a result, Career becomes a wholly-owned subsidiary of the Company.
	The common shares issued to the Career shareholders were determined to have a fair value of $297,000. The purchase price allocation allocated to the following assets and liabilities:
		$
	Fair value of Career net assets
	Cash		43,000
	Accounts receivable		176,615
	Accounts payable and accrued liabilities		(121,349	)
	Due to a related party		(100	)
	Net liabilities on acquisition		98,166
	Purchase price (47,142,858 common shares)		(297,000	)
	Additional paid-in capital		198,834
	The fair value of the common shares over the fair value of Career’s assets and liabilities as at July 13, 2013, has been allocated to additional paid-in capital.

5_Convertible_Debentures

5. Convertible Debentures	3 Months Ended
	Sep. 30, 2013
Convertible Debentures [Abstract]	'
Convertible Debentures	'
	5.      Convertible Debentures
	On December 6, 2012, the Company entered into a convertible promissory note agreement for $150,000. Pursuant to the agreement, the loan is unsecured, bears interest at 10% per annum, and is due on December 5, 2014. The note is also convertible into common shares at a conversion price equal to 25% of the average of the three lowest closing prices for the Company’s common shares in the ten trading days prior to conversion, at the option of the note holder, commencing on December 6, 2012.
	In accordance with ASC 815, “Accounting for Derivative Instruments and Hedging Activities”, the Company recognized the intrinsic value of the embedded beneficial conversion feature of $150,000. During the period ended September 30, 2013, the Company recorded accretion expense of $11,919.

6_Derivative_Liabilities

6. Derivative Liabilities	3 Months Ended
	Sep. 30, 2013
Derivatives, Policy [Policy Text Block] [Abstract]	'
Derivatives, Policy [Policy Text Block]	'
	6.      Derivative Liabilities
	As at September 30, 2013 and December 31, 2012, the following are the fair value of the derivative to account for the convertibility feature of the convertible debenture as well as the fact that there is no lower limit on the number of issuable common shares upon conversion:
			30-Sep-13				31-Dec-12
			$				$
			(unaudited)
	Convertible promissory note, due December 5, 2014			664,397				395,285
	During the period ended September 30, 2013, the Company recorded a loss on the fair value of the derivative liability of $269,112 (December 31, 2012 - $245,285). The fair value of the derivative financial liabilities was determined using the multinomial lattice models and the following assumptions:
		Expected		Risk-free		Expected		Expected Life
		Volatility		Interest Rate		Dividend Yield		(in years)
	At December 6, 2012 (issuance date)	318	%	0.25	%	0	%	2
	At September 30, 2013	240	%	0.1	%	0	%	1.18

7_Related_Party_Transactions

7. Related Party Transactions	3 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions Disclosure [Text Block]	'
	7.      Related Party Transactions
		a)	During the period ended September 30, 2013, the Company incurred payroll expense of $84,600 (2012 - $nil) to management and officers of the Company.
		b)	During the period ended September 30, 2013, the Company acquired the net assets of Career Start Inc., a related company.  Refer to Note 4 of the financial statements.

8_Loan_Payable

8. Loan Payable	3 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Debt Disclosure [Text Block]	'
	8. Loan Payable
	As of September 30, 2013, the Company had $100 owed to a director of the Company, which is non-interest bearing, unsecured, and due on demand.

9_Common_Shares

9. Common Shares	3 Months Ended
	Sep. 30, 2013
Stockholders' Equity Note [Abstract]	'
Stockholders' Equity Note Disclosure [Text Block]	'
	9.      Common Shares
		a)	On November 6, 2012, the Company issued 1,000,000 founders share with a fair value of $1,000 to management and directors of the Company. The amounts have been recorded as contributed capital. Upon the reverse merger as described in Note 7b), these amounts have been recorded to additional paid-in capital.
		b)	On November 28, 2012, the Company acquired 100% of the members shares of Mobile Dynamic Marketing, Inc. in exchange for the issuance of 10,000,000 common shares.  As part of the acquisition, the Company cancelled 150,000,000 issued and outstanding common shares held by the former President and Director of the Company and 1,000,000 founders’ shares held by the management and directors of Mobile Dynamic.
		c)	On May 7, 2013, the Company issued 10,000,000 common shares at $0.0075 per share for proceeds of $75,000.
		d)	On June 10, 2013, the Company issued 5,555,555 common shares at $0.009 per share for proceeds of $50,000.
		e)	On July 13, 2013, the Company issued 47,142,858 common shares with a fair value of $297,000 for the acquisition of Career, as noted in Note 4.
		f)	On July 17, 2013, the Company issued 8,000,000 common shares at $0.0032 per share for proceeds of $25,200.
		g)	During the period ended September 30, 2013, the Company issued 1,000,000 shares of preferred stock to management of the Company for compensation.  The shares of preferred stock carry voting rights of 1,000 votes per preferred shares and the fair value of the preferred shares were deemed to be $9,500,000 based on the voting rights of the preferred shares relative to the fair value of the Company’s common shares.

10_Restatement

10. Restatement	3 Months Ended
	Sep. 30, 2013
Restatement of Prior Year Income [Abstract]	'
Restatement to Prior Year Income [Table Text Block]	'
	10.    Restatement
	The Company has restated its consolidated financial statements as at and for the three and nine months ended September 30, 2013.  The consolidated financial statements have been restated to reflect the following transaction:
	·	issuance of 1,000,000 preferred shares to management with a fair value of $9,500,000, based on the voting rights of the preferred shares relative to the fair value of the Company’s common shares.
	The effect of the restatement increased net loss for the three and nine months ended September 30, 2013 by $9,500,000.
	a)      Consolidated Balance Sheets
		As at September 30, 2013
		As Reported			Adjustment			Restated
		$			$			$
	Stockholders’ Equity
	Preferred Shares		–			1,000			1,000
	Additional Paid-In Capital		52,167			9,499,000			9,551,167
	Accumulated Deficit		(837,229	)		(9,500,000	)		(10,337,229	)
	b)      Consolidated Statement of Operations
		For the Three Months Ended September 30, 2013
		As Reported			Adjustment			Restated
		$			$			$
	Consulting		22,290			9,500,000			9,522,290
	Total Operating Expenses		353,703			9,500,000			9,853,703
	Net Income (Loss)		32,793			(9,500,000	)		(9,467,207	)
		For the Nine Months Ended September 30, 2013
		As Reported			Adjustment			Restated
		$			$			$
	Consulting		25,796			9,500,000			9,525,796
	Total Operating Expenses		622,843			9,500,000			10,122,843
	Net Income (Loss)		(519,725	)		(9,500,000	)		(10,019,725	)
		Accumulated from November 6, 2012
		(date of inception) to September 30, 2013
		As Reported			Adjustment			Restated
		$			$			$
	Consulting		50,796			9,500,000			9,550,796
	Total Operating Expenses		688,891			9,500,000			10,188,891
	Net Income (Loss)		(837,229	)		(9,500,000	)		(10,337,229	)
	c)      Consolidated Statements of Cashflows
		For the Nine Months Ended September 30, 2013
		As Reported			Adjustment			Restated
		$			$			$
	Net loss for the period		(519,725	)		(9,500,000	)		(10,019,725	)
	Issuance of preferred shares for compensation		–			9,500,000			9,500,000
		Accumulated from November 6, 2012
		(date of inception) to September 30, 2013
		As Reported			Adjustment			Restated
		$			$			$
	Net loss for the period		(837,229	)		(9,500,000	)		(10,337,229	)
	Issuance of preferred shares for compensation		–			9,500,000			9,500,000

11_Subsequent_Events

11. Subsequent Events	3 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	11.    Subsequent Events
	In accordance with ASC 855, we have evaluated subsequent events through the date of issuance of the financial statements, and did not have any material recognizable subsequent events.

2_Summary_of_Significant_Accou1

2. Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	'
		Level 1		Level 2		Level 3		Total gains
		$		$		$		and (losses)
	Derivative liabilities		–		–		664,397		(269,112	)
	Total		–		–		664,397		(269,112	)

4_Acquisition_of_Career_Start_1

4. Acquisition of Career Start, Inc. (Tables)	3 Months Ended
	Sep. 30, 2013
Business Combinations [Abstract]	'
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	'
		$
	Fair value of Career net assets
	Cash		43,000
	Accounts receivable		176,615
	Accounts payable and accrued liabilities		(121,349	)
	Due to a related party		(100	)
	Net liabilities on acquisition		98,166
	Purchase price (47,142,858 common shares)		(297,000	)
	Additional paid-in capital		198,834

6_Derivative_Liabilities_Table

6. Derivative Liabilities (Tables)	3 Months Ended
	Sep. 30, 2013
Derivatives, Policy [Policy Text Block] [Abstract]	'
Schedule of Debt [Table Text Block]	'
			30-Sep-13				31-Dec-12
			$				$
			(unaudited)
	Convertible promissory note, due December 5, 2014			664,397				395,285
Schedule of Derivative Liabilities at Fair Value [Table Text Block]	'
		Expected		Risk-free		Expected		Expected Life
		Volatility		Interest Rate		Dividend Yield		(in years)
	At December 6, 2012 (issuance date)	318	%	0.25	%	0	%	2
	At September 30, 2013	240	%	0.1	%	0	%	1.18

10_Restatement_Tables

10. Restatement (Tables)	3 Months Ended										9 Months Ended										11 Months Ended
	Sep. 30, 2013										Sep. 30, 2013										Sep. 30, 2013
Restatement of Prior Year Income [Abstract]	'										'										'
Schedule of Restatement of Consolidated Balance Sheets	'										'										'
		As at September 30, 2013
		As Reported			Adjustment			Restated
		$			$			$
	Stockholders’ Equity
	Preferred Shares		–			1,000			1,000
	Additional Paid-In Capital		52,167			9,499,000			9,551,167
	Accumulated Deficit		(837,229	)		(9,500,000	)		(10,337,229	)
Schedule of Restatement of Consolidated Statement of Operations	'										'										'
		For the Three Months Ended September 30, 2013										For the Nine Months Ended September 30, 2013										Accumulated from November 6, 2012
		As Reported			Adjustment			Restated				As Reported			Adjustment			Restated				(date of inception) to September 30, 2013
		$			$			$				$			$			$				As Reported			Adjustment			Restated
	Consulting		22,290			9,500,000			9,522,290		Consulting		25,796			9,500,000			9,525,796			$			$			$
	Total Operating Expenses		353,703			9,500,000			9,853,703		Total Operating Expenses		622,843			9,500,000			10,122,843		Consulting		50,796			9,500,000			9,550,796
	Net Income (Loss)		32,793			(9,500,000	)		(9,467,207	)	Net Income (Loss)		(519,725	)		(9,500,000	)		(10,019,725	)	Total Operating Expenses		688,891			9,500,000			10,188,891
																					Net Income (Loss)		(837,229	)		(9,500,000	)		(10,337,229	)
Schedule of Restatement of Consolidated Statement of Cashflows	'										'										'
												For the Nine Months Ended September 30, 2013										Accumulated from November 6, 2012
												As Reported			Adjustment			Restated				(date of inception) to September 30, 2013
												$			$			$				As Reported			Adjustment			Restated
											Net loss for the period		(519,725	)		(9,500,000	)		(10,019,725	)		$			$			$
											Issuance of preferred shares for compensation		–			9,500,000			9,500,000		Net loss for the period		(837,229	)		(9,500,000	)		(10,337,229	)
																					Issuance of preferred shares for compensation		–			9,500,000			9,500,000

1_Nature_of_Operations_and_Con1

1. Nature of Operations and Continuance of Business (Details) (USD $)	Sep. 30, 2013	Jul. 31, 2013	Jul. 14, 2013	Jul. 13, 2013	Dec. 31, 2012	Nov. 30, 2012	Nov. 29, 2012	Jun. 30, 2012	Jun. 14, 2010
Nature of Operations [Abstract]	'	'	'	'	'	'	'	'	'
Equity Method Investment, Ownership Percentage	'	'	24.00%	100.00%	100.00%	73.00%	100.00%	100.00%	'
Business Acquisition, Cost of Acquired Entity, Purchase Price	'	($297,000)	'	$47,142,858	'	$10,000,000	'	'	$5,000,000
Stock Cancelled During Period, Shares, Cancelled	'	'	'	'	150,000,000	150,000,000	'	'	'
Entity's Common Shares Owned by former Officer and Director Sold in Private Transaction (in Shares)	'	'	'	'	'	75,000,000	'	'	'
Working Capital Deficit	571,800	'	'	'	'	'	'	'	'
Retained Earnings (Accumulated Deficit)	$10,337,229	'	'	'	'	'	'	'	'

2_Summary_of_Significant_Accou2

2. Summary of Significant Accounting Policies (Details) (USD $)	9 Months Ended	11 Months Ended	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2013	Dec. 31, 2012	Sep. 29, 2013
Accounting Policies [Abstract]	'	'	'	'
Derivative Liabilities	($269,112)	($269,112)	$395,285	$664,397
Unrealized Gain (Loss) on Derivatives	$269,112	$514,397	$245,285	'

2_Summary_of_Significant_Accou3

2. Summary of Significant Accounting Policies (Details) - Assets and Liabilities Measured and Recognized in Fair Value (USD $)	Sep. 30, 2013	Sep. 29, 2013	Dec. 31, 2012
Assets and Liabilities Measured and Recognized in Fair Value [Abstract]	'	'	'
Derivative liabilities	($269,112)	$664,397	$395,285
Total	($269,112)	$664,397	'

3_Reverse_Merger_Details

3. Reverse Merger (Details) (USD $)	0 Months Ended	1 Months Ended	3 Months Ended
	Nov. 30, 2012	Dec. 31, 2012	Sep. 30, 2012	Jul. 14, 2013	Jul. 13, 2013	Nov. 29, 2012	Jun. 30, 2012
Business Combinations [Abstract]	'	'	'	'	'	'	'
Equity Method Investment, Ownership Percentage	73.00%	100.00%	'	24.00%	100.00%	100.00%	100.00%
Stock Issued During Period, Shares, Acquisitions (in Shares)	10,000,000	10,000,000	47,142,858	'	'	'	'
Stock Cancelled During Period, Shares, Cancelled (in Dollars)	$150,000,000	$150,000,000	'	'	'	'	'
Entity's Common Shares Owned by former Officer and Director Sold in Private Transaction (in Shares)	75,000,000	'	'	'	'	'	'

4_Acquisition_of_Career_Start_2

4. Acquisition of Career Start, Inc. (Details) (USD $)	Sep. 30, 2013	Jul. 31, 2013	Jul. 14, 2013	Jul. 13, 2013	Dec. 31, 2012	Nov. 30, 2012	Nov. 29, 2012	Jun. 30, 2012	Jun. 14, 2010
Business Combinations [Abstract]	'	'	'	'	'	'	'	'	'
Equity Method Investment, Ownership Percentage	'	'	24.00%	100.00%	100.00%	73.00%	100.00%	100.00%	'
Business Acquisition, Cost of Acquired Entity, Purchase Price	'	($297,000)	'	$47,142,858	'	$10,000,000	'	'	$5,000,000
Common Stock, Shares, Outstanding (in Shares)	196,198,413	'	'	196,198,413	125,500,000	'	'	'	'
Equity Issued in Business Combination, Fair Value Disclosure	'	'	47,142,858	'	'	'	'	'	'
Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value	'	'	$297,000	'	'	'	'	'	'

4_Acquisition_of_Career_Start_3

4. Acquisition of Career Start, Inc. (Details) - Purchase Price Allocation Allocated to the Following Assets and Liabilities (USD $)	Sep. 30, 2013	Jul. 31, 2013	Jul. 13, 2013	Dec. 31, 2012	Nov. 30, 2012	Jun. 14, 2010
Purchase Price Allocation Allocated to the Following Assets and Liabilities [Abstract]	'	'	'	'	'	'
Cash	'	$43,000	'	'	'	'
Accounts receivable	'	176,615	'	'	'	'
Accounts payable and accrued liabilities	'	-121,349	'	'	'	'
Due to a related party	'	-100	'	'	'	'
Net liabilities on acquisition	'	98,166	'	'	'	'
Purchase price (47,142,858 common shares)	'	-297,000	47,142,858	'	10,000,000	5,000,000
Additional paid-in capital	$9,551,167	$198,834	'	($125,500)	'	'

5_Convertible_Debentures_Detai

5. Convertible Debentures (Details) (USD $)	1 Months Ended	3 Months Ended	11 Months Ended
	Dec. 31, 2012	Sep. 30, 2013	Sep. 30, 2013
Convertible Debentures [Abstract]	'	'	'
Derivative, Fair Value, Net	$150,000	'	'
Debt Instrument, Interest Rate, Effective Percentage	10.00%	'	'
Debt Instrument, Convertible, Terms of Conversion Feature	'25%	'	'
Debt Instrument, Convertible, Beneficial Conversion Feature	150,000	'	150,000
Accretion Expense	'	$11,919	'

6_Derivative_Liabilities_Detai

6. Derivative Liabilities (Details) (USD $)	3 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Derivatives, Policy [Policy Text Block] [Abstract]	'	'
Derivative, Loss on Derivative	$269,112	$245,285

6_Derivative_Liabilities_Detai1

6. Derivative Liabilities (Details) - Fair Value of the Derivative (USD $)	Sep. 30, 2013	Dec. 31, 2012
Fair Value of the Derivative [Abstract]	'	'
Convertible promissory note, due December 5, 2014	$664,397	$395,285

6_Derivative_Liabilities_Detai2

6. Derivative Liabilities (Details) - Fair Value Assumptions	1 Months Ended	9 Months Ended
	Dec. 31, 2012	Sep. 30, 2013
Fair Value Assumptions [Abstract]	'	'
	318.00%	240.00%
	0.25%	0.10%
	0.00%	0.00%
	'2 years	'1 year 65 days

7_Related_Party_Transactions_D

7. Related Party Transactions (Details) (USD $)	Sep. 30, 2013
Related Party Transactions [Abstract]	'
Deferred Compensation Liability, Current	$84,600

8_Loan_Payable_Details

8. Loan Payable (Details) (USD $)	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Notes Payable	$100

9_Common_Shares_Details

9. Common Shares (Details) (USD $)

0 Months Ended

1 Months Ended

2 Months Ended

3 Months Ended

9 Months Ended

Nov. 30, 2012

Dec. 31, 2012

Jun. 30, 2012

Dec. 31, 2012

Jun. 30, 2012

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Jul. 14, 2013

Jul. 13, 2013

Nov. 29, 2012

Jun. 11, 2012

8-May-12

Stockholders' Equity Note [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period, Shares, New Issues (in Shares)

'

'

'

1,000,000

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period, Value, New Issues

'

'

'

$1,000

'

'

'

'

'

'

'

'

'

'

Equity Method Investment, Ownership Percentage

73.00%

100.00%

100.00%

100.00%

100.00%

'

'

'

'

24.00%

100.00%

100.00%

'

'

Stock Issued During Period, Shares, Acquisitions (in Shares)

10,000,000

10,000,000

'

'

'

'

'

47,142,858

'

'

'

'

'

'

Stock Cancelled During Period, Shares, Cancelled

150,000,000

150,000,000

'

150,000,000

'

'

'

'

'

'

'

'

'

'

Stock Cancelled During Period, Shares, Business Acquisition Shares Cancelled (in Shares)

'

1,000,000

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period, Shares, Issued for Cash (in Shares)

'

'

5,555,555

'

10,000,000

8,000,000

'

'

'

'

'

'

'

'

Sale of Stock, Price Per Share (in Dollars per share)

'

'

'

'

'

$0.00

'

$0.00

'

'

'

'

$0.01

$0.01

Stock Issued During Period, Value, Issued for Cash

'

'

50,000

'

75,000

25,200

'

'

'

'

'

'

'

'

Stock Issued During Period, Value, Acquisitions

'

'

'

'

'

'

'

297,000

'

'

'

'

'

'

undefined

'

'

'

'

'

'

1,000,000

'

1,000,000

'

'

'

'

'

Preferred Stock, Voting Rights

'

'

'

'

'

'

'1,000

'

'

'

'

'

'

'

Issuance of Preferred Stock for Compensation, Value

'

'

'

'

'

'

$9,500,000

'

$9,500,000

'

'

'

'

'

10_Restatement_Details

10. Restatement (Details) (USD $)	3 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2013
Restatement of Prior Year Income [Abstract]	'	'
undefined	$1,000,000	$1,000,000
Issuance of Preferred Stock for Compensation, Value	9,500,000	9,500,000
Cumulative Translation Adjustment, Net of Tax, Period Increase (Decrease)	'	$9,500,000

10_Restatement_Details_Consoli

10. Restatement (Details) - Consolidated Balance Sheets (USD $)	9 Months Ended
	Sep. 30, 2013
Stockholdersb Equity	'
Preferred Shares (in Shares)	1,000
Preferred Shares	$1,000
Additional Paid-In Capital	52,167
Additional Paid-In Capital	9,499,000
Additional Paid-In Capital	9,551,167
Accumulated Deficit	-837,229
Accumulated Deficit	-9,500,000
Accumulated Deficit	($10,337,229)

10_Restatement_Details_Consoli1

10. Restatement (Details) - Consolidated Statement of Operations (USD $)	3 Months Ended	9 Months Ended	11 Months Ended
	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013
Consolidated Statement of Operations [Abstract]	'	'	'
Consulting	$22,290	$25,796	$50,796
Consulting	9,500,000	9,500,000	9,500,000
Consulting	9,522,290	9,525,796	9,550,796
Total Operating Expenses	353,703	622,843	688,891
Total Operating Expenses	9,500,000	9,500,000	9,500,000
Total Operating Expenses	9,853,703	10,122,843	10,188,891
Net Income (Loss)	32,793	-519,725	-837,229
Net Income (Loss)	-9,500,000	-9,500,000	-9,500,000
Net Income (Loss)	($9,467,207)	($10,019,725)	($10,337,229)

10_Restatement_Details_Consoli2

10. Restatement (Details) - Consolidated Statement of Operations (USD $)	3 Months Ended	9 Months Ended	11 Months Ended
	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013
Consolidated Statement of Operations [Abstract]0	'	'	'
Consulting	$22,290	$25,796	$50,796
Consulting	9,500,000	9,500,000	9,500,000
Consulting	9,522,290	9,525,796	9,550,796
Total Operating Expenses	353,703	622,843	688,891
Total Operating Expenses	9,500,000	9,500,000	9,500,000
Total Operating Expenses	9,853,703	10,122,843	10,188,891
Net Income (Loss)	32,793	-519,725	-837,229
Net Income (Loss)	-9,500,000	-9,500,000	-9,500,000
Net Income (Loss)	($9,467,207)	($10,019,725)	($10,337,229)

10_Restatement_Details_Consoli3

10. Restatement (Details) - Consolidated Statement of Operations (USD $)	3 Months Ended	9 Months Ended	11 Months Ended
	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013
Consolidated Statement of Operations [Abstract]00	'	'	'
Consulting	$22,290	$25,796	$50,796
Consulting	9,500,000	9,500,000	9,500,000
Consulting	9,522,290	9,525,796	9,550,796
Total Operating Expenses	353,703	622,843	688,891
Total Operating Expenses	9,500,000	9,500,000	9,500,000
Total Operating Expenses	9,853,703	10,122,843	10,188,891
Net Income (Loss)	32,793	-519,725	-837,229
Net Income (Loss)	-9,500,000	-9,500,000	-9,500,000
Net Income (Loss)	($9,467,207)	($10,019,725)	($10,337,229)

10_Restatement_Details_Consoli4

10. Restatement (Details) - Consolidated Statements of Cash Flows (USD $)	9 Months Ended	11 Months Ended
	Sep. 30, 2013	Sep. 30, 2013
Consolidated Statements of Cash Flows [Abstract]	'	'
Net loss for the period	($519,725)	($837,229)
Net loss for the period	-9,500,000	-9,500,000
Net loss for the period	($10,019,725)	($10,337,229)
Issuance of preferred shares for compensation (in Shares)	9,500,000	9,500,000
Issuance of preferred shares for compensation (in Shares)	9,500,000	9,500,000

10_Restatement_Details_Consoli5

10. Restatement (Details) - Consolidated Statements of Cash Flows (USD $)	9 Months Ended	11 Months Ended
	Sep. 30, 2013	Sep. 30, 2013
Consolidated Statements of Cash Flows [Abstract]0	'	'
Net loss for the period	($519,725)	($837,229)
Net loss for the period	-9,500,000	-9,500,000
Net loss for the period	($10,019,725)	($10,337,229)
Issuance of preferred shares for compensation (in Shares)	9,500,000	9,500,000
Issuance of preferred shares for compensation (in Shares)	9,500,000	9,500,000