Dixie Foods International (DIXI) 10-Q 14 Jan 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Nov. 30, 2013	Jan. 08, 2014
Document And Entity Information	'	'
Entity Registrant Name	'Dixie Foods International, Inc	'
Entity Central Index Key	'0001497074	'
Trading Symbol	'dixi	'
Document Type	'10-Q	'
Document Period End Date	30-Nov-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--08-31	'
Entity a Well-known Seasoned Issuer	'No	'
Entity a Voluntary Filer	'No	'
Entity's Reporting Status Current	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	8,006,000
Document Fiscal Period Focus	'Q1	'
Document Fiscal Year Focus	'2014	'

Consolidated_Balance_Sheets_Un

Consolidated Balance Sheets (Unaudited) (USD $)	Nov. 30, 2013	Aug. 31, 2013
Current assets	'	'
Cash and cash equivalents	$13,269	$762
Inventories	6,049	8,781
Prepaid expenses	3,271	3,271
Total current assets	22,589	12,814
Property and equipment, net	1,881	2,049
Total assets	24,470	14,863
Current liabilities	'	'
Accounts payable	3,963	7,077
Accrued expenses	5,500	7,000
Due to shareholder	'	8,691
Total current liabilities	9,463	22,768
Stockholders' equity (deficit)	'	'
Preferred stock, $.001 par value; authorized 15,000,000 shares; issued and outstanding 0 shares at November 30, 2013 and August 31, 2013	'	'
Common stock, $.001 par value; authorized 100,000,000 shares; issued and outstanding 8,006,000 shares at November 30, 2013, 7,506,000 shares at August 31, 2013	8,006	7,506
Additional paid-in capital	164,094	129,344
Deficit accumulated during the development stage	-157,093	-144,755
Total stockholders' equity (deficit)	15,007	-7,905
Total liabilities and stockholders' equity (deficit)	$24,470	$14,863

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (Unaudited) (USD $)	Nov. 30, 2013	Aug. 31, 2013
Statement of Financial Position [Abstract]	'	'
Preferred stock, Par value (in dollars per share)	$0.00	$0.00
Preferred stock, Authorized	15,000,000	15,000,000
Preferred stock, Issued	0	0
Preferred stock, Outstanding	0	0
Common stock, Par value (in dollars per share)	$0.00	$0.00
Common stock, Authorized	100,000,000	100,000,000
Common stock, Issued	8,006,000	7,506,000
Common stock, Outstanding	8,006,000	7,506,000

Consolidated_Statement_of_Oper

Consolidated Statement of Operations (Unaudited) (USD $)	3 Months Ended		43 Months Ended
	Nov. 30, 2013	Nov. 30, 2012	Nov. 30, 2013
Income Statement [Abstract]	'	'	'
Net sales	$1,104	$1,126	$3,905
Cost of sales	2,732	509	4,193
Gross profit	-1,628	617	-288
Costs and expenses:	'	'	'
Selling, general and administrative expenses	10,542	6,903	155,325
Depreciation	168	168	1,480
Total costs and expenses	10,710	7,071	156,805
Loss from operations	-12,338	-6,454	-157,093
Loss before income taxes	-12,338	-6,454	-157,093
Income taxes	'	'	'
Net loss	($12,338)	($6,454)	($157,093)
Basic and diluted net loss per share (in dollars per share)	'	'	'
Weighted average shares outstanding Basic and diluted (in shares)	7,667,111	6,676,000	'

Consolidated_Statement_of_Cash

Consolidated Statement of Cash Flows (Unaudited) (USD $)	3 Months Ended		43 Months Ended
	Nov. 30, 2013	Nov. 30, 2012	Nov. 30, 2013
Cash flows from operating activities	'	'	'
Net loss	($12,338)	($6,454)	($157,093)
Adjustments to reconcile net (loss) to net cash provided by (used in) operating activities:	'	'	'
Depreciation	168	168	1,480
Issuance of common stock for services	'	'	22,200
Change in assets and liabilities	'	'	'
Inventories	2,732	509	-6,049
Prepaid expenses	'	'	-3,271
Accounts payable	-3,114	6,499	3,963
Accrued expenses	-1,500	-4,200	5,500
Due to shareholder	-8,691	'	'
Net cash (used in) operating activities	-22,743	-3,478	-133,270
Cash flows from investing activities	'	'	'
Purchases of property and equipment	'	'	-3,361
Net cash (used in) investing activities	'	'	-3,361
Cash flows from financing activities	'	'	'
Common stock issued for cash	40,000	3,000	101,500
Preferred stock issued for cash	'	'	70,650
Payment of offering costs	-4,750	'	-22,250
Net cash provided by financing activities	35,250	3,000	149,900
Net increase (decrease) in cash and cash equivalents	12,507	-478	13,269
Cash and cash equivalents, beginning of period	762	4,370	'
Cash and cash equivalents, end of period	13,269	3,892	13,269
Cash paid for :	'	'	'
Interest	'	'	'
Income taxes	'	'	'
280,000 Shares issued for services to a related party @ .02 per share	'	'	5,600
520,000 Shares issued for services @.02 per share	'	'	10,400
150,000 Shares issued for services to directors @ .02 per share	'	'	3,000
40,000 Shares issued for services to a related party @ .02 per share	'	'	800
20,000 Shares issued for services @.02 per share	'	'	400
100,000 Shares issued for services to directors @ .02 per share	'	'	$2,000

Consolidated_Statement_of_Cash1

Consolidated Statement of Cash Flows (Parenthetical) (Unaudited) (USD $)	43 Months Ended
	Nov. 30, 2013
Statement of Cash Flows [Abstract]	'
Common stock issued for services - related party	280,000
Share price (in dollars per share)	$0.02
Common stock issued for services	520,000
Share price for services (in dollars per share)	$0.02
Common stock issued to each board of directors	150,000
Share price (in dollars per share)	$0.02
Common stock issued for services - related party (in shares)	40,000
Share price (in dollars per share)	$0.02
Common stock issued for legal services	20,000
Share price for legal services (in dollars per share)	$0.02
Common stock issued to board of directors	100,000
Share price (in dollars per share)	$0.02

DESCRIPTION_OF_BUSINESS_AND_DE

DESCRIPTION OF BUSINESS AND DEVELOPMENT STAGE RISK	3 Months Ended
	Nov. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
DESCRIPTION OF BUSINESS AND DEVELOPMENT STAGE RISK	'
	NOTE 1 - DESCRIPTION OF BUSINESS AND DEVELOPMENT STAGE RISK
	Dixie Foods International, Inc. (the “Company”) was formed to operate a specialty food business for salad dressing, sauces and condiments. The Company was organized under the laws of the State of Florida. The Company’s year-end is August 31. We operate from our office at 115 N.E 6th Blvd., Williston, Florida 32696.
	On January 6, 2012, the Company formed Dixie Sauce Co, Inc. (Dixie Sauce) a corporation as a wholly owned subsidiary of the Company and transferred all assets and liabilities related to its specialty foods business to this subsidiary.
	The Company has a limited operating history upon which to base an evaluation of the current business and future prospects and has yet to achieve substantial commercial sales of its initial products. The Company will continue to be considered a development stage entity until it has begun significant operations and is generating significant revenues.
	The Company has minimal revenues to date. Since its inception, the Company has been dependent upon the receipt of capital investment to fund its continuing activities. In addition to the normal risks associated with a new business venture, there can be no assurance that the Company’s business plan will be successfully executed. Our ability to execute our business model will depend on our ability to obtain additional financing and achieve a profitable level of operations. There can be no assurance that sufficient financing will be obtained, or can we give any assurance that we will generate substantial revenues or that our business operations will prove to be profitable.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Nov. 30, 2013
Accounting Policies [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of Presentation
	The unaudited consolidated financial statements included in this report have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission for interim reporting and include all adjustments (consisting only of normal recurring adjustments) that are, in the opinion of management, necessary for a fair presentation. These financial statements have not been audited.
	Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been omitted pursuant to such rules and regulations for interim reporting. The Company believes that the disclosures contained herein are adequate to make the information presented not misleading. These financial statements should be read in conjunction with the financial statements and notes thereto included in the Company’s 10K. The financial data for the three month periods presented may not necessarily reflect the results to be anticipated for the complete year ended August 31, 2014.
	The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).
	The accompanying financial statements were prepared assuming that the Company will continue as a going concern. This basis of accounting contemplates the recovery of the Company’s assets and the satisfaction of its liabilities in the normal course of operations.
	The Company’s independent accountants issued a “going concern” opinion on the Company’s August 31, 2013 and 2012 financial statements, since the Company has experienced losses from operations from May 11, 2010 (inception) through August 31, 2013. This matter raises substantial doubt about the Company’s ability to continue as a going concern
	A summary of the significant accounting policies consistently applied in the preparation of the accompanying financial statements is as follows:
	Principles of Consolidation
	The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiary Dixie Sauce. All significant intercompany balances have been eliminated in consolidation.
	Cash and Cash equivalents
	For purposes of reporting within the consolidated statements of cash flows, the Company and its subsidiary considers all cash on hand, cash accounts not subject to withdrawal restrictions or penalties and all highly liquid debt instruments purchased with a maturity of three months or less to be cash and cash equivalents.
	Use of Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles accepted in the United States of America requires Management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.
	Inventories
	Inventories are valued at the lower of cost (first-in, first-out) or market, and include finished goods.
		30-Nov-13			31-Aug-13
	Inventories	$	6,049		$	8,781
		$	6,049		$	8,781
	Property and equipment
	The Company records property, equipment at historical cost. Expenditures for maintenance and repairs are recorded to expense; additions and improvements are capitalized. The Company generally provides for depreciation using the straight-line method at rates that approximate the estimated useful lives of the assets.
	Asset Classification		Estimated Useful Life (years)
	Computers and software		5
			30-Nov-13			31-Aug-13
	Computer Equipment		$	3,361		$	3,361
	Less: Accumulated depreciation			(1,480	)		(1,312	)
	Property and Equipment, net		$	1,881		$	2,049
	Depreciation for the and three month periods ended November 30, 2013 and 2012 was $168 and $168, respectively.
	Income Taxes
	Under the asset and liability method prescribed under ASC 740, Income Taxes, The Company uses the liability method of accounting for income taxes.  The liability method measures deferred income taxes by applying enacted statutory rates in effect at the balance sheet date to the differences between the tax basis of assets and liabilities and their reported amounts on the financial statements.  The resulting deferred tax assets or liabilities are adjusted to reflect changes in tax laws as they occur.  A valuation allowance is provided when it is more likely than not that a deferred tax asset will not be realized.
	The Company recognizes the financial statement benefit of an uncertain tax position only after considering the probability that a tax authority would sustain the position in an examination.  For tax positions meeting a “more-likely-than-not” threshold, the amount recognized in the financial statements is the benefit expected to be realized upon settlement with the tax authority.  For tax positions not meeting the threshold, no financial statement benefit is recognized.  As of November 30, 2013, the Company has had no uncertain tax positions.  The Company recognizes interest and penalties, if any, related to uncertain tax positions as general and administrative expenses.  The Company currently has no federal or state tax examinations nor has it had any federal or state examinations since its inception.  All of the Company’s tax years are subject to federal and state tax examination.
	Revenue Recognition
	The Company recognizes revenue when:
		.	Persuasive evidence of an arrangement exists;
		.	Shipment has occurred;
		.	Price is fixed or determinable; and
		.	Collectability is reasonably assured
	The Company closely follows the provisions of Staff Accounting Bulletin No. 104 as described above. For the three month periods ended November 30, 2013 and 2012 the Company has recognized $1,104 and $1,126, respectively of revenues and for the period from May 11, 2010 (inception) through November 30, 2013 the Company has recognized $3,905 in revenues.
	Cost of Goods Sold
	Cost of goods sold includes cost of inventories sold.
	Earnings (loss) Per Common Share
	The Company adopted FASB ASC 260, Earnings Per Share. Basic earnings (loss) per share is based on the weighted effect of all common shares issued and outstanding and is calculated by dividing net income (loss) available to common stockholders by the weighted average shares outstanding during the period. Diluted earnings per share is calculated by dividing net income available to common stockholders by the weighted average number of common shares used in the basic earnings per share calculation plus the number of common shares, if any, that would be issued assuming conversion of all potentially dilutive securities outstanding. For the periods ended November 30, 2013 and August 31, 2013, no potentially issuable shares were reflected in a diluted calculation as the inclusion of potentially issuable shares would be anti-dilutive.
	Fair value of Financial Instruments
	The Company has adopted FASB – ASC Topic 825, Financial Instruments, and ASC Topic 820, Fair Value Measurements and Disclosures, which establishes a framework for measuring fair value in U.S. GAAP and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, it establishes a three-level valuation hierarchy of valuation techniques based on observable and unobservable inputs, which may be used to measure fair value and include the following:
	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 are not corroborated by market data.
	The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts payable, and accrued expenses, approximate their fair values because of the short maturity of these instruments.
	The Company does not have any assets or liabilities measured at fair value on a recurring or a non-recurring basis. Consequently, the Company did not have any fair value adjustments for assets and liabilities measured at fair value as of November 30, 2013 and August 31, 2013, nor gains or losses are reported in the statements of operations that are attributable to the change in unrealized gains or losses related to those assets and liabilities still held at the reporting date for the periods ended November 30, 2013 and August 31, 2013.
	Business Segments
	The Company operates in one segment and therefore segment information is not presented.
	Recent Authoritative Accounting Pronouncements
	The Company has adopted all recently issued accounting pronouncements.  The adoption of the accounting pronouncements, including those not yet effective, is not anticipated to have a material effect on the financial position or results of operations of the Company.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	3 Months Ended
	Nov. 30, 2013
Equity [Abstract]	'
STOCKHOLDERS' EQUITY	'
	NOTE 3 - STOCKHOLDERS’ EQUITY
	Our authorized capital stock consists of 100,000,000 shares of common stock, $0.001 par value per share, and 15,000,000 shares of preferred stock, par value $0.001 per share.  As of November 30, 2013 and August 31, 2013, there are 8,006,000 and 7,506,000 shares of common stock issued and outstanding, respectively and zero shares of preferred stock issued and outstanding, respectively.
	Common Stock
	The holders of our Common Stock are entitled to one vote for each share held of record on all matters to be voted on by stockholders. There is no cumulative voting with respect to the election of directors, with the result that the holders of more than 50% of the shares voting for the election of directors can elect all of the directors then up for election. The holders of our Common Stock are entitled to receive dividends when, as and if declared by the Board of Directors out of funds legally available therefore. In the event of liquidation, dissolution or winding up of the Company, the holders of Common Stock are entitled to share ratably in all assets remaining which are available for distribution to them after payment of liabilities and after provision has been made for each class of stock, if any, having preference over the Common Stock. Holders of shares of our Common Stock, as such, have no conversion, preemptive or other subscription rights, and there are no redemption provisions applicable to the Common Stock. All of the outstanding shares of Common Stock are fully paid and non-assessable.
	During the three month period ended November 30, 2013, the Company sold 500,000 shares of Common Stock to a private investor at $0.08 per share, for a total of $40,000.
	During the three month period ended November 30, 2012, the Company sold 150,000 shares of Common Stock to a private investor at $0.02 per share, for a total of $3,000
	Preferred Stock
	Our board of directors has the authority, without stockholder approval, to issue up to 15,000,000 shares of preferred stock, $.001 par value. The authorized preferred stock may be issued by the Board of Directors in one or more series and with the rights, privileges and limitations of the preferred stock determined by the Board of Directors. The rights, preferences, powers and limitations on different series of preferred stock may differ with respect to dividend rates, amounts payable on liquidation, voting rights, conversion rights, redemption provisions, sinking fund provisions, and other matters.

RELATED_PARTY

RELATED PARTY	3 Months Ended
	Nov. 30, 2013
Related Party Transactions [Abstract]	'
RELATED PARTY	'
	NOTE 4 - RELATED PARTY
	A shareholder of the Company has paid expenses on behalf of the Company in exchange for a payable note bearing no interest and due on demand. During the three month period ended November 30, 2013 all expenses were repaid. The balance payable to the shareholder at November 30, 2013 and August 31, 2013 were $0 and $8,691 respectively.

NET_LOSS_PER_SHARE

NET LOSS PER SHARE	3 Months Ended
	Nov. 30, 2013
Earnings Per Share [Abstract]	'
NET LOSS PER SHARE	'
	NOTE 5 - NET LOSS PER SHARE
	Basic loss per common share has been calculated based on the weighted average number of shares outstanding during the period after giving retroactive effect to stock splits.
	The following reconciles amounts reported in the financial statements:
		Three Months			Three Months
		Ended			Ended
		30-Nov-13			30-Nov-12
	Net loss	$	(12,338	)	$	(6,454	)
	Denominator for basic loss per share -
	Basic and diluted weighted average shares		7,667,111			6,676,000
	Basic loss per common share		—			—

GOING_CONCERN

GOING CONCERN	3 Months Ended
	Nov. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
GOING CONCERN	'
	NOTE 6 - GOING CONCERN
	As reflected in the accompanying financial statements, the Company had a net loss for the three month period ended November 30, 2013 of $12,338 and a net loss for the period from May 11, 2010 (inception) through November 30, 2013 of $157,093, At November 30, 2013, the Company has minimal operating revenues. The ability of the Company to continue as a going concern is dependent on the Company’s ability to further implement its business plan and raise capital. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.
	The Company is currently a development stage company and its continued existence is dependent upon the Company’s ability to resolve its liquidity problems, principally by obtaining additional debt financing and/or equity capital.  The Company has yet to generate a significant internal cash flow, and until sales of products increase beyond current levels, the Company is highly dependent upon debt and equity funding, should continuing debt and equity funding requirements not be met the Company’s operations may cease to exist.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Nov. 30, 2013
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 7 - SUBSEQUENT EVENTS
	The Company has evaluated events and transactions that occurred subsequent to November 30, 2013 through January 8, 2014, for potential recognition or disclosure in the accompanying financial statements. Other than the disclosures shown below, the Company did not identify any events or transactions that should be recognized or disclosed in the accompanying financial statements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Nov. 30, 2013
Accounting Policies [Abstract]	'
Basis of Presentation	'
	The unaudited consolidated financial statements included in this report have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission for interim reporting and include all adjustments (consisting only of normal recurring adjustments) that are, in the opinion of management, necessary for a fair presentation. These financial statements have not been audited.
	Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been omitted pursuant to such rules and regulations for interim reporting. The Company believes that the disclosures contained herein are adequate to make the information presented not misleading. These financial statements should be read in conjunction with the financial statements and notes thereto included in the Company’s 10K. The financial data for the three month periods presented may not necessarily reflect the results to be anticipated for the complete year ended August 31, 2014.
	The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).
	The accompanying financial statements were prepared assuming that the Company will continue as a going concern. This basis of accounting contemplates the recovery of the Company’s assets and the satisfaction of its liabilities in the normal course of operations.
	The Company’s independent accountants issued a “going concern” opinion on the Company’s August 31, 2013 and 2012 financial statements, since the Company has experienced losses from operations from May 11, 2010 (inception) through August 31, 2013. This matter raises substantial doubt about the Company’s ability to continue as a going concern
Principles of Consolidation	'
	The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiary Dixie Sauce. All significant intercompany balances have been eliminated in consolidation.
Cash and Cash equivalents	'
	For purposes of reporting within the consolidated statements of cash flows, the Company and its subsidiary considers all cash on hand, cash accounts not subject to withdrawal restrictions or penalties and all highly liquid debt instruments purchased with a maturity of three months or less to be cash and cash equivalents.
Use of Estimates	'
	The preparation of financial statements in conformity with generally accepted accounting principles accepted in the United States of America requires Management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.
Inventories	'
	Inventories are valued at the lower of cost (first-in, first-out) or market, and include finished goods.
		30-Nov-13			31-Aug-13
	Inventories	$	6,049		$	8,781
		$	6,049		$	8,781
Property and equipment	'
	The Company records property, equipment at historical cost. Expenditures for maintenance and repairs are recorded to expense; additions and improvements are capitalized. The Company generally provides for depreciation using the straight-line method at rates that approximate the estimated useful lives of the assets.
	Asset Classification		Estimated Useful Life (years)
	Computers and software		5
			30-Nov-13			31-Aug-13
	Computer Equipment		$	3,361		$	3,361
	Less: Accumulated depreciation			(1,480	)		(1,312	)
	Property and Equipment, net		$	1,881		$	2,049
	Depreciation for the and three month periods ended November 30, 2013 and 2012 was $168 and $168, respectively.
Income Taxes	'
	Under the asset and liability method prescribed under ASC 740, Income Taxes, The Company uses the liability method of accounting for income taxes.  The liability method measures deferred income taxes by applying enacted statutory rates in effect at the balance sheet date to the differences between the tax basis of assets and liabilities and their reported amounts on the financial statements.  The resulting deferred tax assets or liabilities are adjusted to reflect changes in tax laws as they occur.  A valuation allowance is provided when it is more likely than not that a deferred tax asset will not be realized.
	The Company recognizes the financial statement benefit of an uncertain tax position only after considering the probability that a tax authority would sustain the position in an examination.  For tax positions meeting a “more-likely-than-not” threshold, the amount recognized in the financial statements is the benefit expected to be realized upon settlement with the tax authority.  For tax positions not meeting the threshold, no financial statement benefit is recognized.  As of November 30, 2013, the Company has had no uncertain tax positions.  The Company recognizes interest and penalties, if any, related to uncertain tax positions as general and administrative expenses.  The Company currently has no federal or state tax examinations nor has it had any federal or state examinations since its inception.  All of the Company’s tax years are subject to federal and state tax examination.
Revenue Recognition	'
	The Company recognizes revenue when:
		.	Persuasive evidence of an arrangement exists;
		.	Shipment has occurred;
		.	Price is fixed or determinable; and
		.	Collectability is reasonably assured
	The Company closely follows the provisions of Staff Accounting Bulletin No. 104 as described above. For the three month periods ended November 30, 2013 and 2012 the Company has recognized $1,104 and $1,126, respectively of revenues and for the period from May 11, 2010 (inception) through November 30, 2013 the Company has recognized $3,905 in revenues.
Cost of Goods Sold	'
	Cost of goods sold includes cost of inventories sold.
Earnings (loss) Per Common Share	'
	The Company adopted FASB ASC 260, Earnings Per Share. Basic earnings (loss) per share is based on the weighted effect of all common shares issued and outstanding and is calculated by dividing net income (loss) available to common stockholders by the weighted average shares outstanding during the period. Diluted earnings per share is calculated by dividing net income available to common stockholders by the weighted average number of common shares used in the basic earnings per share calculation plus the number of common shares, if any, that would be issued assuming conversion of all potentially dilutive securities outstanding. For the periods ended November 30, 2013 and August 31, 2013, no potentially issuable shares were reflected in a diluted calculation as the inclusion of potentially issuable shares would be anti-dilutive.
Fair value of Financial Instruments	'
	The Company has adopted FASB – ASC Topic 825, Financial Instruments, and ASC Topic 820, Fair Value Measurements and Disclosures, which establishes a framework for measuring fair value in U.S. GAAP and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, it establishes a three-level valuation hierarchy of valuation techniques based on observable and unobservable inputs, which may be used to measure fair value and include the following:
	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 are not corroborated by market data.
	The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts payable, and accrued expenses, approximate their fair values because of the short maturity of these instruments.
	The Company does not have any assets or liabilities measured at fair value on a recurring or a non-recurring basis. Consequently, the Company did not have any fair value adjustments for assets and liabilities measured at fair value as of November 30, 2013 and August 31, 2013, nor gains or losses are reported in the statements of operations that are attributable to the change in unrealized gains or losses related to those assets and liabilities still held at the reporting date for the periods ended November 30, 2013 and August 31, 2013.
Business Segments	'
	The Company operates in one segment and therefore segment information is not presented.
Recent Authoritative Accounting Pronouncements	'
	The Company has adopted all recently issued accounting pronouncements.  The adoption of the accounting pronouncements, including those not yet effective, is not anticipated to have a material effect on the financial position or results of operations of the Company.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Nov. 30, 2013
Accounting Policies [Abstract]	'
Schedule of Inventory	'
		30-Nov-13			31-Aug-13
	Inventories	$	6,049		$	8,781
		$	6,049		$	8,781
Schedule of Property and equipment	'
	Asset Classification		Estimated Useful Life (years)
	Computers and software		5
			30-Nov-13			31-Aug-13
	Computer Equipment		$	3,361		$	3,361
	Less: Accumulated depreciation			(1,480	)		(1,312	)
	Property and Equipment, net		$	1,881		$	2,049

NET_LOSS_PER_SHARE_Tables

NET LOSS PER SHARE (Tables)	3 Months Ended
	Nov. 30, 2013
Earnings Per Share [Abstract]	'
Schedule of earnings per share	'
		Three Months			Three Months
		Ended			Ended
		30-Nov-13			30-Nov-12
	Net loss	$	(12,338	)	$	(6,454	)
	Denominator for basic loss per share -
	Basic and diluted weighted average shares		7,667,111			6,676,000
	Basic loss per common share		—			—

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	Nov. 30, 2013	Aug. 31, 2013
Accounting Policies [Abstract]	'	'
Inventories	$6,049	$8,781
Inventories, net	$6,049	$8,781

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) (USD $)	3 Months Ended		43 Months Ended
	Nov. 30, 2013	Nov. 30, 2012	Nov. 30, 2013	Aug. 31, 2013
Property, Plant and Equipment [Line Items]	'	'	'	'
Property and Equipment, net	$1,881	'	$1,881	$2,049
Depreciation	168	168	1,480	'
Computers and software	'	'	'	'
Property, Plant and Equipment [Line Items]	'	'	'	'
Estimated useful life	'5 years	'	'	'
Gross	3,361	'	3,361	3,361
Less: Accumulated depreciation	-1,480	'	-1,480	-1,312
Property and Equipment, net	$1,881	'	$1,881	$2,049

SUMMARY_OF_SIGNIFICANT_ACCOUNT5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	3 Months Ended		12 Months Ended	43 Months Ended
	Nov. 30, 2013	Nov. 30, 2012	Aug. 31, 2013	Nov. 30, 2013
Accounting Policies [Abstract]	'	'	'	'
Uncertain tax positions	'	'	'	'
Sales revenues	$1,104	$1,126	'	$3,905
Number of anti-dilutive securities (in shares)	'	'	'	'

STOCKHOLDERS_EQUITY_Details_Na

STOCKHOLDERS' EQUITY (Details Narrative) (USD $)	3 Months Ended
	Nov. 30, 2013	Nov. 30, 2012	Aug. 31, 2013
Equity [Abstract]	'	'	'
Common stock, Authorized	100,000,000	'	100,000,000
Common stock, Par value (in dollars per share)	$0.00	'	$0.00
Preferred stock, Authorized	15,000,000	'	15,000,000
Preferred stock, Par value (in dollars per share)	$0.00	'	$0.00
Common stock, Issued	8,006,000	'	7,506,000
Common stock, Outstanding	8,006,000	'	7,506,000
Preferred stock, Issued	0	'	0
Preferred stock, Outstanding	0	'	0
Description of common stock voting rights	'	'	'
	The holders of our Common Stock are entitled to one vote for each share held of record on all matters to be voted on by stockholders. There is no cumulative voting with respect to the election of directors, with the result that the holders of more than 50% of the shares voting for the election of directors can elect all of the directors then up for election.
Common stock issued for private investors, Shares	500,000	150,000	'
Share price (in dollars per share)	$0.08	$0.02	'
Common stock issued for private investors, Value (in dollars)	$40,000	$3,000	'

RELATED_PARTY_Details_Narrativ

RELATED PARTY (Details Narrative) (USD $)	Nov. 30, 2013	Aug. 31, 2013
Related Party Transactions [Abstract]	'	'
Due to shareholder and officer	'	$8,691

NET_LOSS_PER_SHARE_Details

NET LOSS PER SHARE (Details) (USD $)	3 Months Ended		43 Months Ended
	Nov. 30, 2013	Nov. 30, 2012	Nov. 30, 2013
Net loss per share	'	'	'
Net loss	($12,338)	($6,454)	($157,093)
Denominator for basic loss per share - Basic and diluted weighted average shares (in share)	7,667,111	6,676,000	'
Basic loss per common share (in dollars per share)	'	'	'

GOING_CONCERN_Details_Narrativ

GOING CONCERN (Details Narrative) (USD $)	3 Months Ended		43 Months Ended
	Nov. 30, 2013	Nov. 30, 2012	Nov. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'	'	'
Net loss	$12,338	$6,454	$157,093