TripBorn (TRRB) 10-Q 14 Nov 16 2016 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Sep. 30, 2016	Nov. 08, 2016
Document And Entity Information
Entity Registrant Name	TripBorn, Inc.
Entity Central Index Key	1,498,232
Document Type	10-Q
Document Period End Date	Sep. 30, 2016
Amendment Flag	false
Current Fiscal Year End Date	--03-31
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		76,804,914
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,016

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Statement [Abstract]
Net revenue	$ 162,560	$ 39,811	$ 256,802	$ 97,215
Cost of revenue	130,659	6,590	199,605	22,545
Gross profit	31,901	33,221	57,197	74,670
Operating expenses
Selling, general, and administrative expenses	93,079	35,834	141,246	79,116
Legal and consulting expenses	73,093	0	150,061	0
Income (loss) from operations	(134,271)	(2,613)	(234,110)	(4,446)
Other income (expense)
Depreciation and amortization	(52,244)	0	(101,748)	(728)
Interest expense	(37,068)	0	(71,458)	0
Total other income (expense)	(89,312)	0	(173,206)	(728)
Income (loss) before income tax expense	(223,583)	(2,613)	(407,316)	(5,174)
Income tax benefit (expense)	43,069	0	96,757	0
Net income (loss)	$ (180,514)	$ (2,613)	$ (310,559)	$ (5,174)
Basic income (loss) per share (in dollars per share)	$ 0	$ 0	$ 0	$ 0
Diluted income (loss) per share (in dollars per share)	$ 0	$ 0	$ 0	$ 0
Basic weighted average number of shares (in shares)	76,804,914	1,298,701	76,804,914	1,298,701
Diluted weighted average number of shares (in shares)	76,804,914	1,298,701	76,804,914	1,298,701

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Consolidated Statements Of Comprehensive Income Loss
Net income (loss)	$ (180,514)	$ (2,613)	$ (310,559)	$ (5,174)
Other comprehensive income (loss), net of tax
Unrealized foreign currency translation income/(loss)	(334)	(39)	(44)	(897)
Other comprehensive income (loss), net of tax	(334)	(39)	(44)	(897)
Comprehensive loss	$ (180,848)	$ (2,652)	$ (310,603)	$ (6,071)

CONSOLIDATED BALANCE SHEETS (Un

CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Sep. 30, 2016	Mar. 31, 2016
Current assets:
Cash and cash equivalents	$ 195,101	$ 251,971
Accounts receivable	362,016	117,379
Other current assets	83,691	72,981
Total current assets	640,808	442,331
Property and equipment, net	17,805	10,207
Intangible assets, net	971,270	1,077,226
Deferred income taxes	112,992	33,680
TOTAL ASSETS	1,742,875	1,563,444
Current liabilities:
Accounts payable	235,223	55,744
Other current liabilities	220,226	35,753
Total current liabilities	455,489	91,497
Long term liabilities
Loans payable - related party	0	23,958
Convertible notes	1,650,482	1,500,482
Total current and long term liabilities	2,105,971	1,615,937
Stockholders' equity (deficit):
Preferred stock $.0001 par value Authorized shares: 10,000,000	0	0
Common stock $.0001 par value Authorized shares: 200,000,000 Shares issued and outstanding: 76,804,914 and 76,804,914	7,681	7,681
Additional paid-in capital	75,708	75,708
Accumulated other comprehensive income (loss)	9,666	9,710
Retained earnings (deficit)	(456,151)	(145,592)
Total stockholders' equity	(363,096)	(52,493)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 1,742,875	$ 1,563,444

CONSOLIDATED BALANCE SHEETS (U5

CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2016	Mar. 31, 2016
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, authorized	10,000,000	10,000,000
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, authorized	200,000,000	200,000,000
Common stock, issued	76,804,914	76,804,914
Common stock, outstanding	76,804,914	76,804,914

CONSOLIDATED STATEMENT OF STOCK

CONSOLIDATED STATEMENT OF STOCKHOLDER'S EQUITY (DEFICIT) (Unaudited) - 6 months ended Sep. 30, 2016 - USD ($)	Common Stock [Member]	Additional paid-in capital [Member]	Accumulated other comprehensive income [Member]	Retained earnings (deficit) [Member]	Total
Balance beginning at Mar. 31, 2016	$ 7,681	$ 75,708	$ 9,710	$ (145,592)	$ (52,493)
Balance beginning (in shares) at Mar. 31, 2016	76,804,914				76,804,914
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive income (loss)			(44)		$ (44)
Net income (loss)				(310,559)	(310,559)
Balance ending at Sep. 30, 2016	$ 7,681	$ 75,708	$ 9,666	$ (456,151)	$ (363,096)
Balance ending (in shares) at Sep. 30, 2016	76,804,914				76,804,914

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Cash flows from operating activities:
Net income (loss)	$ (310,559)	$ (5,174)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	101,748	728
Other comprehensive income (loss)	(44)	(897)
Changes in operating assets and liabilities:
Accounts receivable	(244,637)	(3,682)
Other current assets	(10,710)	2,391
Deferred tax asset	(79,312)	47
Accounts payable and accrued expenses	179,479	317
Other current liabilities	184,513	17,030
Net cash provided (used) by operating activities	(179,522)	10,760
Cash flows from investing activities:
Change in property and equipment	(11,987)	5,699
Change in intangible assets	8,597	(12,230)
Net cash used in investing activities	(3,390)	(6,531)
Cash flows from financing activities:
Increase in common stock	0	1,396
Change in additional paid in capital	0	(1,712)
Increase (Decrease) in loan from shareholder	(23,958)	53,677
Increase in convertible notes	150,000	0
Net cash provided (used) in financing activities	126,042	53,361
Net increase (decrease) in cash and cash equivalents	(56,870)	57,590
Cash and cash equivalents at beginning of period	251,971	23,580
Cash and cash equivalents at end of period	195,101	81,170
Supplemental cash flow information
Cash paid for interest	0	0
Income tax payments	$ 0	$ 0

Organization and Description of

Organization and Description of Business	6 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Description of Business	Note 1 – Organization and Description of Business TripBorn, Inc. (“TripBorn” or the “Company”) is a business to business online travel agency (“OTA”) that offers travel reservations and related travel services and products to travel agents in India through its proprietary internet-based platform at www.tripborn.com. TripBorn is a holding company that was incorporated in Delaware in January 2010 and operated as a shell company with nominal or no assets or operations until December 2015 when it acquired substantially all of the outstanding common stock of its operating subsidiary, Sunalpha Green Technologies Private Limited (“Sunalpha”). The Company has selected March 31st as its fiscal year end. TripBorn was known as PinstripesNYC, Inc. until January 2016. TripBorn filed reports as PinstripesNYC, Inc. with the Securities and Exchange Commission under the Securities Exchange Act of 1934, as amended (“Exchange Act”) from August 2010 until it terminated its registration under the Exchange Act in May 2013. On December 14, 2015, the Company acquired all of the outstanding shares of Sunalpha, which was incorporated under the laws of the Republic of India in November 2010. The transaction was accounted for as a reverse recapitalization. Sunalpha was the acquirer for financial reporting purposes, and TripBorn was the acquired company.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 – Summary of Significant Accounting Policies Accounting Policies These financial statements are prepared on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) as detailed in the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”). Basis of Presentation The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the U.S. (“GAAP”) for interim financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X, each as promulgated by the Securities and Exchange Commission (the “SEC”). The Company's consolidated financial statements do not include all information and notes required by GAAP for complete financial statements. The consolidated balance sheet as of March 31, 2016 presented herein was derived from the Company’s audited consolidated balance sheet as of March 31, 2016. For additional information, please refer to the consolidated financial statements and notes for the fiscal year ended March 31, 2016 (“fiscal 2016”) included in the Company's Registration Statement on Form S-1/A as filed with the SEC on August 5, 2016. The acquisition of all of the outstanding shares of common stock of Sunalpha by TripBorn on December 14, 2015 was accounted for as a reverse recapitalization. Sunalpha was the acquirer for financial reporting purposes, and TripBorn was the acquired company. Consequently, the assets, liabilities and results of operations that are reflected in the Company’s consolidated financial statements prior to the December 14, 2015 transaction are those of Sunalpha and are recorded using the historical cost basis. The consolidated financial statements after completion of the December 14, 2015 transaction include the assets, liabilities and results of operations of the Company and Sunalpha. All significant related party accounts and transactions between the Company and Sunalpha have been eliminated upon consolidation. Revenue Recognition The Company provides travel products and services to leisure and corporate travelers in India and abroad. The revenue from rendering these services is recognized at the time when significant risk and rewards are transferred to the customer. This is generally the case: (i) on the date of departure for vacation packages, (ii) on the date of check in for hotel bookings and (iii) on the date of issuance for the sale of airline tickets. Revenue from the sale of airline tickets is recognized as an agent on a net commission earned basis when the Company does not assume any performance obligation following the confirmation of the issuance of an airline ticket to the customer. In instances where the Company has procured airline ticket vouchers in advance for an anticipated future demand from customers and assumes the risk of loss for unused tickets, the revenue from the sale of such airline tickets is accounted for on a gross basis. Incentives from airlines are recognized when the performance obligations under the incentive programs are achieved. Revenue from hotel reservations, including commissions earned, is recognized on a net basis as an agent, on the date of check-in, when the Company does not assume any performance obligation following the issuance of a hotel confirmation voucher to the customer. Where the Company has pre-booked hotel rooms for an anticipated future demand from customers and assumes the risk for unused hotel reservations, revenue from the sale of such hotel rooms is accounted for on a gross basis. Performance linked incentives from hotel bookings are recognized as income on achievement of performance obligations. Revenue from vacation packages, including income from airline tickets sold to customers as a part of vacation packages, is accounted for on a gross basis as the Company is determined to be the primary obligor in the arrangement (i.e., the Company bears the risks and responsibilities including the responsibility for delivering the services). Revenue from other sources primarily comprised of revenue from rail and bus ticket reservations is recognized as the services are performed. Revenue from rail and bus ticket reservations is recognized as an agent on a net commission earned basis since the Company does not assume any performance obligation following the confirmation of the issuance of the ticket to the customer. Revenue is recognized net of cancellations, refunds, discounts and taxes. In the event tickets are cancelled, revenue recognized with respect to commissions earned by the Company on such tickets is reversed and is netted against the revenue earned during the fiscal period, at the time the cancellation is made by the customer. In addition, a liability is recognized in respect to the refund due to the customers for the gross amount charged to such customers net of cancellation fees. The revenue from the sale of vacation packages and hotel reservations is recognized on the customer’s departure and check-in dates, respectively. Cancellations, if any, do not impact revenue recognition since revenue is recognized upon the availment of services by the customer. Cost of Revenue Cost of revenue primarily consists of costs paid to hotel and vacation package suppliers for the acquisition of relevant services and products for sale to customers, and includes the hotel rooms and other services. Cost of revenue is the amount paid or accrued to procure these services and products from the respective suppliers and does not include any other operating cost to provide these services or products. Cost of revenue is recognized when incurred, which coincides with the recognition of the corresponding revenue. Operating Expenses Operating expenses include advertising and business promotion costs, utilities, rent, payroll and consultants’ fees and charges, which are recognized on an accrual basis. Depreciation and amortization costs are amortized over the estimated useful lives of the assets. Use of Estimates In preparing the Company’s financial statements in accordance with U.S. GAAP, the Company’s management must make estimates and assumptions that affect the amounts reported in the financial statements and footnotes thereto. Actual results could differ significantly from those estimates. The estimates underlying the Company’s consolidated financial statements include estimates of accruals for travel transactions, valuation of accounts receivable, useful life of long-lived assets and income taxes. Cash and Cash Equivalents The Company considers all highly-liquid investments (including money market funds) that have an original maturity date at acquisition of three months or less to be cash equivalents. The Company maintains cash balances, which may exceed federally insured limits. The Company does not believe that this results in any significant credit risk. Sunalpha has six accounts denominated in Indian Rupees. As of September 30, 2016, the cash balance in financial institutions in India was USD $108,578. Sunalpha’s transactions are in Indian Rupees and requires a foreign currency translation adjustment. The Company’s cash deposits in India are not insured against loss. The Company does not believe that this results in any significant credit risk. Receivables and Credit Policies Accounts receivable are comprised of uncollateralized customer obligations due under normal trade terms that generally range from one day to ten days from the time of the transaction. Accounts receivable are stated at the amount billed to the customer. Customer account balances with invoices exceeding credit terms are considered delinquent. Payments of accounts receivable are allocated to specific invoices identified on the customer’s remittance advice or, if unspecified, are applied to the earliest unpaid invoices. Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation of property and equipment is computed on a straight-line basis over the estimated useful lives of the assets. The Company charges repairs and maintenance costs that do not extend the lives of the assets to expenses as incurred. Intangible Assets Intangible assets with indefinite useful lives are tested for impairment at least annually. Intangible assets that have limited useful lives are amortized on a straight line basis over the shorter of either their useful or legal lives. Concentration of Credit Risk Financial instruments which potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents and accounts receivable. The Company maintains its cash in bank deposit accounts, which are not insured. The Company has not experienced any losses in such accounts. The Company believes that it is not exposed to any significant credit risk related to its cash holdings. Income Taxes The Company accounts for income taxes under the asset and liability method in accordance with FASB ASC 740, Accounting for Income Taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to the differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using the 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 income in the period that includes the enactment date. The Company records the estimated future tax effects of temporary differences between tax bases of assets and liabilities and amounts reported on the balance sheets as well as operating loss and tax credit carryforwards. Deferred taxes are classified as current or noncurrent based on the balance sheet classification of the related assets and liabilities. Deferred income tax results primarily from temporary differences related to net property and equipment for financial and income tax reporting. U.S. GAAP requires the Company’s management to evaluate tax positions taken by the Company and recognize a tax liability or asset if the Company has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. The Company has concluded that as of September 30, 2016 and 2015 there are no material uncertain tax positions taken or expected to be taken that would require recognition of a liability or asset or disclosure in the financial statements. The Company is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Company’s management believes that the Company’s income tax returns for the last three years remain subject to examination based on normal statutory periods, notwithstanding any events or circumstances that may exist which could expand the open period. Foreign Currency Translation The Company translates the foreign currency financial statements into U.S. Dollars using the year or reporting period end or average exchange rates in accordance with the requirements of ASC subtopic 830-10, Foreign Currency Matters. Assets and liabilities are translated at exchange rates as of the balance sheet date. Revenues and expenses are translated at average rates in effect for the reporting periods. The cumulative translation adjustment is included in the accumulated other comprehensive gain (loss) within shareholders’ equity (deficit).

Change in Control Transaction

Change in Control Transaction	6 Months Ended
	Sep. 30, 2016
Change In Control Transaction
Change in Control Transaction	Note 3 – Change in Control Transaction On December 8, 2015, the Company issued 71,428,570 shares of common stock to Arna Global LLC (“Arna”) for cash consideration of $95,500 pursuant to the Stock Purchase Agreement among the Company, Arna, and Maxim Kelyfos, LLC, dated December 8, 2015 (the “Stock Purchase Agreement”). Arna is wholly-owned by the Company’s president and director, Deepak Sharma. The Company accounted for the change in control transaction with Arna using the acquisition method of accounting. Arna obtained control of 93% of the outstanding shares of common stock of the Company in connection with the Stock Purchase Agreement, and is the acquirer. This transaction resulted in (i) no identifiable assets being acquired, (ii) no liabilities being assumed, (iii) no goodwill being recognized and (iv) no gains being recognized from a bargain purchase.

Acquisition of Sunalpha Green T

Acquisition of Sunalpha Green Technologies Private Limited	6 Months Ended
	Sep. 30, 2016
Business Combinations [Abstract]
Acquisition of Sunalpha Green Technologies Private Limited	Note 4 - Acquisition of Sunalpha Green Technologies Private Limited On December 14, 2015, the Company acquired substantially all of the outstanding shares of Sunalpha, which was incorporated under the laws of the Republic of India in November 2010. The transaction was accounted as a reverse recapitalization. Sunalpha was the acquirer for financial reporting purposes, and TripBorn was the acquired company. Consequently, the assets, liabilities and results of operations that are reflected in the Company’s consolidated financial statements prior to the December 14, 2015 transaction are those of Sunalpha and are recorded using the historical cost basis. The consolidated financial statements after completion of the December 14, 2015 transaction include the assets, liabilities and results of operations of the Company and Sunalpha.

Increase in Authorized Shares

Increase in Authorized Shares	6 Months Ended
	Sep. 30, 2016
Stockholders' Equity Note [Abstract]
Increase in Authorized Shares	Note 5 - Increase in Authorized Shares The Company amended its certificate of incorporation on January 13, 2016 to (i) increase the authorized number of shares of common stock from 100,000,000 to 200,000,000 and (ii) change its name from PinstripesNYC, Inc. to Tripborn, Inc.

Property and Equipment

Property and Equipment	6 Months Ended
	Sep. 30, 2016
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 6 - Property and Equipment Property and Equipment consists of the following as of September 30 and March 31, 2016. The property and equipment listed below are recorded in the books of Sunalpha. September 30, March 31, 2016 2016 Computer $ 20,639 $ 11,634 Furniture & Fixture 4,125 4,125 Office Equipment 5,616 2,638 Software License 407 407 Total 30,787 18,804 Accumulated Depreciation (12,982 ) (8,597 ) Fixed Assets, net 17,805 10,207 Depreciation expense for the quarters ended September 30, 2016 and 2015 is $2,740 and $0, respectively.

Intangible Assets

Intangible Assets	6 Months Ended
	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Note 7 - Intangible Assets Intangible assets consist of the following as of September 30, 2016 and March 31, 2016: September 30, March 31, 2016 2016 API Access $ 112,896 $ 121,455 Software 956,000 956,000 Total 1,068,896 1,077,455 Accumulated amortization (97,626 ) (229 ) Intangible assets, net 971,270 1,077,226 Amortization expense for the quarters ended September 30, 2016 and 2015 was $49,500 and $0, respectively. Intangible assets consist of Application Programming Interface (API) access with major travel companies and a customized online transaction platform called Travelcord for use on the Company’s website, www.tripborn.com. Application Programming Interface components are used to send/receive/retrieve various data to and from supplier systems for tickets availability, pricing, aggregation and booking information. The API specifies how software components or applications should interact with each other using graphical user interfaces (GUI). These components are automated software components or set of routines, protocols and tools for building and communicating various software applications. Following the Company’s acquisition of Sunalpha, the Company acquired ownership and development rights to the Travelcord software from Arna for a fee of $956,000 pursuant to a Software Agreement dated December 16, 2015. The Company paid the $956,000 fee to Arna in the form of a convertible promissory note. The Travelcord software was recognized as an intangible asset at historical cost pursuant to ASC 350-40 Intangibles – Goodwill and Other, Internal Use Software, and no goodwill was recognized. Arna acquired the Travelcord software from Takniki Communications, which is wholly-owned by our Vice President and director, Sachin Mandloi pursuant to a Software Development Agreement, dated January 26, 2015.

Tax Recovery Charges

Tax Recovery Charges	6 Months Ended
	Sep. 30, 2016
Tax Recovery Charges
Tax Recovery Charges	Note 8 - Tax Recovery Charges The Company, through its internet-based platform, facilitates the purchase of travel products and services from third party travel service providers. The Company incurs service taxes at specified rates on the services it acquires from such providers. The Company charges service taxes at specified rates on sales of travel and travel related products to clients. The net difference between the amount paid to acquire services and the amount collected from selling services is remitted to taxing authorities ("tax recovery charge"). As of September 30, 2016, the Company has a balance of $0 with the taxing authorities to offset future service tax due.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Sep. 30, 2016
Related Party Transactions [Abstract]
Related Party Transactions	Note 9 - Related Party Transactions i. Convertible Notes Mr. Sharma loaned the Company $156,407, which is evidenced by a convertible promissory note, dated March 8, 2016, which bears interest at an annual rate of 10%. The principal amount together with accrued and unpaid interest thereon becomes due and payable on March 7, 2019. In the event that the Company completes an underwritten public offering of its common stock in connection with a listing on a national securities exchange (an “Uplist Transaction”) prior to the March 7, 2019 maturity date, the outstanding principal balance of the note will automatically convert into 3,432,234 shares of common stock (the “Note Shares”). If the Uplist Transaction does not occur prior to the maturity date, Mr. Sharma will have the option to receive full payment of the outstanding principal balance or the Note Shares, each together with accrued unpaid interest paid in cash. Mr. Sharma also will have the option to receive full payment of the outstanding principal or the Note Shares, each together with accrued unpaid interest paid in cash, in connection with a “sale of the company” as such term is defined in the convertible promissory note. Sachin Mandloi, the Company’s vice president and director, loaned the Company $38,076, which is evidenced by a convertible promissory note, dated March 8, 2016, which bears interest at an annual rate of 10%. The principal amount together with accrued and unpaid interest thereon becomes due and payable on March 7, 2019. In the event that the Company completes an Uplist Transaction prior to the March 7, 2019 maturity date, the outstanding principal balance of the note will automatically convert into 835,552 shares of common stock (the “Note Shares”). If the Uplist Transaction does not occur prior to the maturity date, Mr. Mandloi will have the option to receive full payment of the outstanding principal balance or the Note Shares, each together with accrued unpaid interest paid in cash. Mr. Mandloi also will have the option to receive full payment of the outstanding principal or the Note Shares, each together with accrued unpaid interest paid in cash, in connection with a “sale of the company” as such term is defined in the convertible promissory note. In connection with the Software Agreement dated December 16, 2015, pursuant to which the Company acquired ownership and development rights to the Travelcord software from Arna for a fee of $956,000, Arna, wholly owned by the Company’s president and director, Mr. Sharma, loaned the Company $956,000, which is evidenced by a convertible promissory note, dated March 8, 2016, which bears interest at an annual rate of 10%. The principal amount together with accrued and unpaid interest thereon becomes due and payable on March 7, 2019. In the event that the Company completes an Uplist Transaction prior to the March 7, 2019 maturity date, the outstanding principal balance of the note will automatically convert into 21,194,381 shares of common stock (the “Note Shares”). If the Uplist Transaction does not occur prior to the maturity date, Arna will have the option to receive full payment of the outstanding principal balance or the Note Shares, each together with accrued unpaid interest paid in cash. Arna also will have the option to receive full payment of the outstanding principal or the Note Shares, each together with accrued unpaid interest paid in cash, in connection with a “sale of the company” as such term is defined in the convertible promissory note. ii. Loans Payable - Related Party Loans payable – related party include advances of $21,457 and $2,501 provided by Arna and Mr. Sharma, respectively. These advances were provided to the Company to meet certain operating expenses, and were repaid by the Company in July 2016. iii. Guarantee Deposits of the Company’s president and director, Mr. Sharma, with IndusInd Bank Ltd. serve as collateral for a guarantee in the amount of $50,000 in favor of the International Air Transport Association (“IATA”) on behalf of Sunalpha. IndusInd Bank Ltd. will pay the guaranteed amount for claims through September 30, 2016. iv. Software Development Agreement On September 23, 2016, the Company entered into a software development agreement (the “2016 Software Development Agreement”) with Takniki Communications to further develop and enhance the Company’s online transaction platform, Travelcord. The 2016 Software Development Agreement provides that the Company will pay Takniki $695,000 upon delivery of enhanced software, which is expected to occur on December 31, 2016. The parties anticipate that the Company will pay for the software development by issuing a convertible promissory note in the principal amount of $695,000 to Takniki Communications with terms similar to those provided in the convertible notes described in Note 10 below. Takniki Communications is wholly-owned by our vice president and director, Mr. Mandloi.

Convertible Notes

Convertible Notes	6 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Convertible Notes	Note 10 - Convertible Notes On February 8, 2016, the Company issued convertible promissory notes to three accredited investors in the aggregate principal amount of $350,000 pursuant to a note purchase agreement of the same date. An additional convertible promissory note (the “Additional Note”) was issued to one of the accredited investors in the principal amount of $150,000 on July 1, 2016 pursuant to the February 8, 2016 note purchase agreement. Interest will accrue at the rate of 6% per annum. In the event that the Company completes an Uplist Transaction prior to the February 8, 2019 maturity date (the Additional Note has a maturity date of July 1, 2019), the outstanding principal balance of the note will automatically convert into a total of 13,080,294 shares of common stock (the “Note Shares”). If the Uplist Transaction does not occur prior to the maturity date, the noteholders will have the option to receive full payment of the outstanding principal balance of the Note Shares each together with accrued unpaid interest paid in cash. The noteholders also will have the option to receive full payment of the outstanding principal or the Note Shares, each together with accrued unpaid interest paid in cash, in connection with a “sale of the company” as such term is defined in the convertible promissory note.

Income Tax

Income Tax	6 Months Ended
	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Income Tax	Note 11 - Income Tax Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The deferred tax assets at September 30, 2016 and March 31, 2016 are $112,992 and $33,680, respectively. The Company files its income tax returns on a fiscal year basis. The future effective income tax rate depends on various factors such as the Company’s income (loss) before taxes, tax legislation and the geographic composition of pre-tax income. The Company files income tax returns in the U.S. Federal jurisdiction and various State jurisdictions. Sunalpha files tax returns in India. The Company is generally subject to U.S. Federal, State and local examinations by tax authorities for the past three years.

New Accounting Pronouncements

New Accounting Pronouncements	6 Months Ended
	Sep. 30, 2016
Accounting Changes and Error Corrections [Abstract]
New Accounting Pronouncements	Note 12 - New Accounting Pronouncements i. In August 2014, FASB issued amended guidance related to disclosure of uncertainties about an entity’s ability to continue as a going concern. The new guidance requires management to evaluate whether there is substantial doubt about the entity’s ability to continue as a going concern and, as necessary, to provide related footnote disclosures. The guidance is effective beginning December 31, 2016. The Company does not anticipate that this guidance will have a material impact on its consolidated financial statements. ii. In May 2014, FASB issued Accounting Standard Update, or ASU, 2014-09-Revenue from Contracts with Customers, which provides a single, comprehensive revenue recognition model for all contracts with customers. The core principal of this ASU is that an entity should recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This ASU also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. In August 2015, the FASB issued an ASU deferring the effective date of the revenue standard so it would be effective for annual and interim reporting periods beginning after December 15, 2017, with early adoption prohibited before December 15, 2016. We are in the process of evaluating the impact of the adoption of this new guidance on our consolidated financial statements. iii. In January 2015, FASB issued ASU 2015-01-Income Statement-Extraordinary and Unusual Items, which seeks to simplify Extraordinary Items. This ASU eliminates the concept of extraordinary items from GAAP. Subtopic 225-20, Income Statement—Extraordinary and Unusual Items, required an entity to separately classify, present and disclose extraordinary events and transactions. The amendments in this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. A reporting entity may apply the amendments prospectively or apply the amendments retrospectively to all prior periods presented in the financial statements. Early adoption is permitted provided that the guidance is applied from the beginning of the fiscal year of adoption.

Net Income (Loss) Per Share

Net Income (Loss) Per Share	6 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
Net Income (Loss) Per Share	Note 13 - Net Income (Loss) Per Share A reconciliation of net income and weighted average shares used in computing basic and diluted net income per share is as follows: Second Quarter Ended Six Months Ended 2016 2015 2016 2015 Basic net income (loss) per share: Net income (loss) applicable to common shares $(180,514) $(2,613) $(310,559) $(5,174) Weighted average common shares outstanding 76,804,914 76,804,914 76,804,914 76,804,914 Basic net income (loss) per share of common stock $(0.00) $(0.00) $(0.00) $(0.00) Diluted net income (loss) per share: Net income (loss) applicable to common shares $(180,514) $(2,613) $(310,559) $(5,174) Weighted average common shares outstanding 76,804,914 76,804,914 76,804,914 76,804,914 Dilutive effects of convertible debt Weighted average common shares, assuming dilutive effect of convertible debt 76,804,914 76,804,914 76,804,914 76,804,914 Diluted net income (loss) per share of common stock $(0.00) $(0.00) $(0.00) $(0.00) Due to net loss, the shares of common stock underlying the convertible notes described in Notes 9 and 10 were not included in the calculation of diluted net loss per share, as they would have had an antidilutive effect.

Commitments

Commitments	6 Months Ended
	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments	Note 14 - Commitments The Company is the business to business (B2B) Principal Agent of the Indian Railway Catering and Tourism Corporation, or IRCTC, which is a government entity that allows the Company to offer reservations through Indian Railways’ passenger reservation system on the Company’s webpage. Indian Railways is India’s state-owned railway which owns and operates most of India’s rail transportation. The Company has integrated its online portal with IRCTC’s to provide a seamless booking process. Pursuant to an Application Programming Interface (API) agreement, dated September 30, 2016, the Company is required to pay a minimum annual maintenance fee of $8,600 to IRCTC. In the event the agreement is renewed, the annual fee will be based on the number of active railway agents that use the Company’s rail booking services on the Company’s platform. Until December 8, 2015, the Company shared office space with Maxim Group LLC. The majority member of Maxim Group LLC is the sole stockholder of Maxim Kelyfos, LLC, which owned 93% of the Company’s common stock outstanding prior to the acquisition of Sunalpha by the Company. Through Sunalpha, the Company currently occupies approximately 2,455 square feet of office space owned by a director of the Company on a rent-free basis. As of September 30, 2016 and 2015, the Company has not paid any rent. The Company is expected to pay market rate rent once the Company is profitable. As of March 1, 2016, the Company leased office space in Ahmedabad, India for a term of five years. The operations of the Company are being undertaken from the new premises. The Company will pay approximately $1,260 per month pursuant to the lease agreement. On September 23, 2016, the Company entered into a software development agreement (the “2016 Software Development Agreement”) with Takniki Communications to further develop and enhance the Company’s online transaction platform, Travelcord. The 2016 Software Development Agreement provides that the Company will pay Takniki $695,000 upon delivery of enhanced software, which is expected to occur on December 31, 2016. The parties anticipate that the Company will pay for the software development by issuing a convertible promissory note in the principal amount of $695,000 to Takniki Communications with terms similar to those provided in the convertible notes described in Note 10 above. Takniki Communications is wholly-owned by our vice president and director, Sachin Mandloi.

Subsequent Events

Subsequent Events	6 Months Ended
	Sep. 30, 2016
Subsequent Events [Abstract]
Subsequent Events	Note 15. Subsequent Events The Company has evaluated subsequent events through November 8, 2016 and determined that there are none.

Summary of Significant Accoun23

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Accounting Policies	Accounting Policies These financial statements are prepared on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) as detailed in the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”).
Basis of Presentation	Basis of Presentation The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the U.S. (“GAAP”) for interim financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X, each as promulgated by the Securities and Exchange Commission (the “SEC”). The Company's consolidated financial statements do not include all information and notes required by GAAP for complete financial statements. The consolidated balance sheet as of March 31, 2016 presented herein was derived from the Company’s audited consolidated balance sheet as of March 31, 2016. For additional information, please refer to the consolidated financial statements and notes for the fiscal year ended March 31, 2016 (“fiscal 2016”) included in the Company's Registration Statement on Form S-1/A as filed with the SEC on August 5, 2016. The acquisition of all of the outstanding shares of common stock of Sunalpha by TripBorn on December 14, 2015 was accounted for as a reverse recapitalization. Sunalpha was the acquirer for financial reporting purposes, and TripBorn was the acquired company. Consequently, the assets, liabilities and results of operations that are reflected in the Company’s consolidated financial statements prior to the December 14, 2015 transaction are those of Sunalpha and are recorded using the historical cost basis. The consolidated financial statements after completion of the December 14, 2015 transaction include the assets, liabilities and results of operations of the Company and Sunalpha. All significant related party accounts and transactions between the Company and Sunalpha have been eliminated upon consolidation.
Revenue Recognition	Revenue Recognition The Company provides travel products and services to leisure and corporate travelers in India and abroad. The revenue from rendering these services is recognized at the time when significant risk and rewards are transferred to the customer. This is generally the case: (i) on the date of departure for vacation packages, (ii) on the date of check in for hotel bookings and (iii) on the date of issuance for the sale of airline tickets. Revenue from the sale of airline tickets is recognized as an agent on a net commission earned basis when the Company does not assume any performance obligation following the confirmation of the issuance of an airline ticket to the customer. In instances where the Company has procured airline ticket vouchers in advance for an anticipated future demand from customers and assumes the risk of loss for unused tickets, the revenue from the sale of such airline tickets is accounted for on a gross basis. Incentives from airlines are recognized when the performance obligations under the incentive programs are achieved. Revenue from hotel reservations, including commissions earned, is recognized on a net basis as an agent, on the date of check-in, when the Company does not assume any performance obligation following the issuance of a hotel confirmation voucher to the customer. Where the Company has pre-booked hotel rooms for an anticipated future demand from customers and assumes the risk for unused hotel reservations, revenue from the sale of such hotel rooms is accounted for on a gross basis. Performance linked incentives from hotel bookings are recognized as income on achievement of performance obligations. Revenue from vacation packages, including income from airline tickets sold to customers as a part of vacation packages, is accounted for on a gross basis as the Company is determined to be the primary obligor in the arrangement (i.e., the Company bears the risks and responsibilities including the responsibility for delivering the services). Revenue from other sources primarily comprised of revenue from rail and bus ticket reservations is recognized as the services are performed. Revenue from rail and bus ticket reservations is recognized as an agent on a net commission earned basis since the Company does not assume any performance obligation following the confirmation of the issuance of the ticket to the customer. Revenue is recognized net of cancellations, refunds, discounts and taxes. In the event tickets are cancelled, revenue recognized with respect to commissions earned by the Company on such tickets is reversed and is netted against the revenue earned during the fiscal period, at the time the cancellation is made by the customer. In addition, a liability is recognized in respect to the refund due to the customers for the gross amount charged to such customers net of cancellation fees. The revenue from the sale of vacation packages and hotel reservations is recognized on the customer’s departure and check-in dates, respectively. Cancellations, if any, do not impact revenue recognition since revenue is recognized upon the availment of services by the customer.
Cost of Revenue	Cost of Revenue Cost of revenue primarily consists of costs paid to hotel and vacation package suppliers for the acquisition of relevant services and products for sale to customers, and includes the hotel rooms and other services. Cost of revenue is the amount paid or accrued to procure these services and products from the respective suppliers and does not include any other operating cost to provide these services or products. Cost of revenue is recognized when incurred, which coincides with the recognition of the corresponding revenue.
Operating Expenses	Operating Expenses Operating expenses include advertising and business promotion costs, utilities, rent, payroll and consultants’ fees and charges, which are recognized on an accrual basis. Depreciation and amortization costs are amortized over the estimated useful lives of the assets.
Use of Estimates	Use of Estimates In preparing the Company’s financial statements in accordance with U.S. GAAP, the Company’s management must make estimates and assumptions that affect the amounts reported in the financial statements and footnotes thereto. Actual results could differ significantly from those estimates. The estimates underlying the Company’s consolidated financial statements include estimates of accruals for travel transactions, valuation of accounts receivable, useful life of long-lived assets and income taxes.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly-liquid investments (including money market funds) that have an original maturity date at acquisition of three months or less to be cash equivalents. The Company maintains cash balances, which may exceed federally insured limits. The Company does not believe that this results in any significant credit risk. Sunalpha has six accounts denominated in Indian Rupees. As of September 30, 2016, the cash balance in financial institutions in India was USD $108,578. Sunalpha’s transactions are in Indian Rupees and requires a foreign currency translation adjustment. The Company’s cash deposits in India are not insured against loss. The Company does not believe that this results in any significant credit risk.
Receivables and Credit Policies	Receivables and Credit Policies Accounts receivable are comprised of uncollateralized customer obligations due under normal trade terms that generally range from one day to ten days from the time of the transaction. Accounts receivable are stated at the amount billed to the customer. Customer account balances with invoices exceeding credit terms are considered delinquent. Payments of accounts receivable are allocated to specific invoices identified on the customer’s remittance advice or, if unspecified, are applied to the earliest unpaid invoices.
Property and Equipment	Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation of property and equipment is computed on a straight-line basis over the estimated useful lives of the assets. The Company charges repairs and maintenance costs that do not extend the lives of the assets to expenses as incurred.
Intangible Assets	Intangible Assets Intangible assets with indefinite useful lives are tested for impairment at least annually. Intangible assets that have limited useful lives are amortized on a straight line basis over the shorter of either their useful or legal lives.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments which potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents and accounts receivable. The Company maintains its cash in bank deposit accounts, which are not insured. The Company has not experienced any losses in such accounts. The Company believes that it is not exposed to any significant credit risk related to its cash holdings.
Income Taxes	Income Taxes The Company accounts for income taxes under the asset and liability method in accordance with FASB ASC 740, Accounting for Income Taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to the differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using the 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 income in the period that includes the enactment date. The Company records the estimated future tax effects of temporary differences between tax bases of assets and liabilities and amounts reported on the balance sheets as well as operating loss and tax credit carryforwards. Deferred taxes are classified as current or noncurrent based on the balance sheet classification of the related assets and liabilities. Deferred income tax results primarily from temporary differences related to net property and equipment for financial and income tax reporting. U.S. GAAP requires the Company’s management to evaluate tax positions taken by the Company and recognize a tax liability or asset if the Company has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. The Company has concluded that as of September 30, 2016 and 2015 there are no material uncertain tax positions taken or expected to be taken that would require recognition of a liability or asset or disclosure in the financial statements. The Company is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Company’s management believes that the Company’s income tax returns for the last three years remain subject to examination based on normal statutory periods, notwithstanding any events or circumstances that may exist which could expand the open period.
Foreign Currency Translation	Foreign Currency Translation The Company translates the foreign currency financial statements into U.S. Dollars using the year or reporting period end or average exchange rates in accordance with the requirements of ASC subtopic 830-10, Foreign Currency Matters. Assets and liabilities are translated at exchange rates as of the balance sheet date. Revenues and expenses are translated at average rates in effect for the reporting periods. The cumulative translation adjustment is included in the accumulated other comprehensive gain (loss) within shareholders’ equity (deficit).

Property and Equipment (Tables)

Property and Equipment (Tables)	6 Months Ended
	Sep. 30, 2016
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Property and Equipment consists of the following as of September 30 and March 31, 2016. The property and equipment listed below are recorded in the books of Sunalpha. September 30, March 31, 2016 2016 Computer $ 20,639 $ 11,634 Furniture & Fixture 4,125 4,125 Office Equipment 5,616 2,638 Software License 407 407 Total 30,787 18,804 Accumulated Depreciation (12,982 ) (8,597 ) Fixed Assets, net 17,805 10,207

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended
	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Intangible assets consist of the following as of September 30, 2016 and March 31, 2016: September 30, March 31, 2016 2016 API Access $ 112,896 $ 121,455 Software 956,000 956,000 Total 1,068,896 1,077,455 Accumulated amortization (97,626 ) (229 ) Intangible assets, net 971,270 1,077,226

Net Income (Loss) Per Share (Ta

Net Income (Loss) Per Share (Tables)	6 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
Schedule of basic and diluted net income per share	A reconciliation of net income and weighted average shares used in computing basic and diluted net income per share is as follows: Second Quarter Ended Six Months Ended 2016 2015 2016 2015 Basic net income (loss) per share: Net income (loss) applicable to common shares $(180,514) $(2,613) $(310,559) $(5,174) Weighted average common shares outstanding 76,804,914 76,804,914 76,804,914 76,804,914 Basic net income (loss) per share of common stock $(0.00) $(0.00) $(0.00) $(0.00) Diluted net income (loss) per share: Net income (loss) applicable to common shares $(180,514) $(2,613) $(310,559) $(5,174) Weighted average common shares outstanding 76,804,914 76,804,914 76,804,914 76,804,914 Dilutive effects of convertible debt Weighted average common shares, assuming dilutive effect of convertible debt 76,804,914 76,804,914 76,804,914 76,804,914 Diluted net income (loss) per share of common stock $(0.00) $(0.00) $(0.00) $(0.00)

Summary of Significant Accoun27

Summary of Significant Accounting Policies (Details Narrative)	Sep. 30, 2016USD ($)
Sunalpha Green Technologies Private Limited [Member]
Cash	$ 108,578

Change in Control Transaction (

Change in Control Transaction (Details Narrative) - Arna Global LLC ("Arna") [Member] - Stock Purchase Agreement [Member]	Dec. 08, 2015USD ($)shares
Number of shares issued | shares	71,428,570
Number of shares issued, value | $	$ 95,500
Ownership percentage	93.00%

Increase in Authorized Shares (

Increase in Authorized Shares (Details Narrative) - shares	Jan. 13, 2016	Sep. 30, 2016	Mar. 31, 2016
Stockholders' Equity Note [Abstract]
Revised common stock, authorized	200,000,000	200,000,000	200,000,000
Previously common stock, authorized	100,000,000
Former entity registered name	PinstripesNYC. Inc

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Sep. 30, 2016	Mar. 31, 2016
Property, Plant and Equipment [Line Items]
Total	$ 30,787	$ 18,804
Accumulated Depreciation	(12,982)	(8,597)
Fixed Assets, net	17,805	10,207
Computer [Member]
Property, Plant and Equipment [Line Items]
Total	20,639	11,634
Furniture & Fixture [Member]
Property, Plant and Equipment [Line Items]
Total	4,125	4,125
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Total	5,616	2,638
Software License [Member]
Property, Plant and Equipment [Line Items]
Total	$ 407	$ 407

Property and Equipment (Detai31

Property and Equipment (Details Narrative) - USD ($)	6 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 2,740	$ 0

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	Sep. 30, 2016	Mar. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Total	$ 1,068,896	$ 1,077,455
Accumulated amortization	(97,626)	(229)
Intangible assets, net	971,270	1,077,226
Application Programming Interface (API) Access [Member]
Finite-Lived Intangible Assets [Line Items]
Total	112,896	121,455
Software [Member]
Finite-Lived Intangible Assets [Line Items]
Total	$ 956,000	$ 956,000

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	Dec. 16, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016
Amortization expense		$ 49,500	$ 0
Arna Global LLC ("Arna") [Member] | Convertible Promissory Notes [Member]
Payment to acquire intangible asset				$ 956,000
Arna Global LLC ("Arna") [Member] | Software Agreement [Member] | Ownership And Development Rights [Member] | Travelcord [Member]
Payment to acquire intangible asset	$ 956,000

Tax Recovery Charges (Details N

Tax Recovery Charges (Details Narrative)	Sep. 30, 2016USD ($)
Tax Recovery Charges
Balance for offset future service tax	$ 0

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Sep. 23, 2016	Mar. 08, 2016	Sep. 30, 2016	Mar. 31, 2016
Loans payable - related party			$ 0	$ 23,958
2016 Software Development Agreement [Member] | Takniki Communications [Member]
Payments for software	$ 695,000
Mr. Deepak Sharma [Member]
Loans payable - related party			2,501
Mr. Deepak Sharma [Member] | IndusInd Bank Ltd [Member]
Guaranteed claim amount		$ 50,000
Arna Global LLC ("Arna") [Member]
Loans payable - related party			$ 21,457
10% Convertible Promissory Notes Due March 7, 2019 [Member] | Mr. Deepak Sharma [Member]
Debt principal amount		$ 156,407
Number of shares issued upon debt conversion		3,432,234
10% Convertible Promissory Notes Due March 7, 2019 [Member] | Mr.Sachin Mandloi [Member]
Debt principal amount		$ 38,076
Number of shares issued upon debt conversion		835,552
10% Convertible Promissory Notes Due March 7, 2019 [Member] | Arna Global LLC ("Arna") [Member] | Software Agreement [Member]
Debt principal amount		$ 956,000
Number of shares issued upon debt conversion		21,194,381
Convertible Promissory Notes [Member] | 2016 Software Development Agreement [Member] | Takniki Communications [Member]
Debt principal amount	$ 695,000

Convertible Notes (Details Narr

Convertible Notes (Details Narrative) - Note Purchase Agreement [Member] - USD ($)	Feb. 08, 2016	Jul. 02, 2016
6% Convertible Promissory Notes Due February 8, 2019 [Member] | Three Accredited Investors [Member]
Debt principal amount	$ 350,000
Number of shares issued upon debt conversion	13,080,294
6% Additional Convertible Promissory Note Due July 1, 2019 [Member] | One Accredited Investors [Member]
Debt principal amount		$ 150,000

Income Tax (Details Narrative)

Income Tax (Details Narrative) - USD ($)	Sep. 30, 2016	Mar. 31, 2016
Income Tax Disclosure [Abstract]
Deferred income taxes, net	$ 112,992	$ 33,680

Net Income (Loss) Per Share (De

Net Income (Loss) Per Share (Details) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Basic net income (loss) per share:
Net income (loss) applicable to common shares	$ (180,514)	$ (2,613)	$ (310,559)	$ (5,174)
Weighted average common shares outstanding	76,804,914	1,298,701	76,804,914	1,298,701
Basic net income (loss) per share of common stock	$ 0	$ 0	$ 0	$ 0
Diluted net income (loss) per share:
Net income (loss) applicable to common shares	$ (180,514)	$ (2,613)	$ (310,559)	$ (5,174)
Weighted average common shares outstanding	76,804,914	1,298,701	76,804,914	1,298,701
Dilutive effects of convertible debt
Weighted average common shares, assuming dilutive effect of convertible debt	76,804,914	1,298,701	76,804,914	1,298,701
Diluted net income (loss) per share of common stock	$ 0	$ 0	$ 0	$ 0

Commitments (Details Narrative)

Commitments (Details Narrative)	Sep. 23, 2016USD ($)	Mar. 01, 2016USD ($)	Sep. 30, 2016USD ($)ft²	Dec. 08, 2015
INDIA (Ahmedabad City) [Member]
Term of leases		5 years
Rent expense per month		$ 1,260
Maxim Group LLC [Member]
Ownership percentage				93.00%
Director [Member]
Office space | ft²			2,455
Application Programming Interface (API) Agreement [Member] | Indian Railway Catering and Tourism Corporation [Member]
Maintenance fee			$ 8,600
2016 Software Development Agreement [Member] | Takniki Communications [Member]
Payments for software	$ 695,000
2016 Software Development Agreement [Member] | Takniki Communications [Member] | Convertible Promissory Notes [Member]
Debt principal amount	$ 695,000