Kun Peng International (KPEA) 10-K 13 Jan 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2013	Mar. 31, 2013
Document And Entity Information	'	'	'
Document Type	'10-K	'	'
Amendment Flag	'false	'	'
Document Period End Date	30-Sep-13	'	'
Entity Registrant Name	'mLight Tech, Inc.	'	'
Entity Central Index Key	'0001502557	'	'
Current Fiscal Year End Date	'--09-30	'	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Public Float	'	'	$0
Entity Common Stock, Shares Outstanding	'	206,500,000	'
Is Entity a Well-known Seasoned Issuer?	'No	'	'
Is Entity a Voluntary Filer?	'No	'	'
Is Entity's Reporting Status Current?	'Yes	'	'

Condensed_Balance_Sheets

Condensed Balance Sheets (USD $)	Sep. 30, 2013	Sep. 30, 2012
Current assets	'	'
Cash and cash equivalents	'	$53
Total current assets	'	53
TOTAL ASSETS	0	53
Current liabilities	'	'
Accounts payable	5,100	303
Accrued expenses	'	2,400
Note payable	0	1,000
Total current liabilities	5,100	3,703
Total liabilities	5,100	3,703
Stockholders' deficit	'	'
Common stock, $0.0001 par value, 300,000,000 shares authorized; 204,000,000 shares issued and outstanding at September 30, 2013 and 2012, respectively	20,400	20,400
Additional paid-in capital	9,515	600
Deficit accumulated during the development stage	-35,015	-24,650
Total stockholders' deficit	-5,100	-3,650
Total Liabilities and Stockholders' Deficit	$0	$53

Condensed_Balance_Sheets_Paren

Condensed Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Stockholders' Deficit	'	'
Capital Stock, shares authorized	300,000,000	300,000,000
Capital Stock, par value per share	$0.00	$0.00
Capital Stock, shares issued	204,000,000	204,000,000
Capital Stock, shares outstanding	204,000,000	204,000,000

Condensed_Statements_of_Operat

Condensed Statements of Operations (USD $)	12 Months Ended		37 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Condensed Statements Of Operations	'	'	'
Revenues	'	'	'
Operating expenses	'	'	'
General & Administrative	2,871	7,656	15,856
Professional Fees	7,250	4,200	18,915
Total Expenses	10,121	11,856	34,771
Loss from continuing operations	-10,121	-11,856	-34,771
Other income (expenses)	'	'	'
Interest expense	-244	'	-244
Total Other income (expenses)	-244	'	-244
Loss from continuing operations before income tax	-10,365	-11,856	-35,015
Provision for Income Taxes	'	'	'
Net Loss	($10,365)	($11,856)	($35,015)
Basic and diluted net loss per share	$0	$0	$0
Weighted average number of common shares outstanding	204,000,000	204,000,000	200,775,801

Statements_of_Stockholders_Equ

Statements of Stockholders' Equity (Deficit) (USD $)	Common Stock	Additional Paid-in Capital	Accumulated Deficit during Development Stage	Total
Balance at Sep. 02, 2010	'	'	'	'
Common stock issued to Founder for cash at $0.00005 per share (par value $0.0001) on September 3, 2010	$18,000	($9,000)	'	$9,000
Common stock issued to Founder for cash at $0.00005 per share (par value $0.0001) on September 3, 2010,shares	180,000,000	'	'	'
Net loss	'	'	-3,000	-3,000
Balance at Sep. 30, 2010	18,000	-9,000	-3,000	6,000
Balance, shares at Sep. 30, 2010	180,000,000	'	'	'
Private placement of 1,200,000 common shares sold for cash on January 31, 2011 @ $0.01 per share	2,400	9,600	'	12,000
Private placement of 1,200,000 common shares sold for cash on January 31, 2011 @ $0.01 per share,shares	24,000,000	'	'	'
Net loss	'	'	-9,794	-9,794
Balance at Sep. 30, 2011	20,400	600	-12,794	8,206
Balance, shares at Sep. 30, 2011	204,000,000	'	'	'
Settlement of debt by stockholder as contributed capital	'	'	'	'
Net loss	'	'	-11,856	-11,856
Balance at Sep. 30, 2012	20,400	600	-24,650	-3,650
Balance, shares at Sep. 30, 2012	204,000,000	'	'	'
Settlement of debt by stockholder as contributed capital	'	8,915	'	8,915
Net loss	'	'	-10,365	-10,365
Balance at Sep. 30, 2013	$20,400	$9,515	($35,015)	($5,100)
Balance, shares at Sep. 30, 2013	204,000,000	'	'	'

Condensed_Statements_of_Cash_F

Condensed Statements of Cash Flows (USD $)	12 Months Ended		37 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Cash flows from operating activities	'	'	'
Net Loss	($10,365)	($11,856)	($35,015)
Changes in Operating Assets and Liabilities:	'	'	'
Accounts payable	4,797	-2,097	5,100
Accrued expenses	-2,400	2,400	'
Net cash used in operating activities	-7,968	-11,553	-29,915
Cash flows from financing activities	'	'	'
Cash proceeds from note payable	10,000	1,000	11,000
Repayment of note payable	-2,085	'	-2,085
Cash proceeds from sale of common stock	'	'	21,000
Net cash provided by financing activities	7,915	1,000	29,915
Net decrease in cash and cash equivalents	-53	-10,553	'
Cash and cash equivalents at beginning of period	53	10,606	'
Cash and cash equivalents at the end of period	'	53	'
Supplemental disclosures of cash flows information:	'	'	'
Cash paid for: Interest expense	'	'	'
Cash paid for: Income taxes	'	'	'
Supplemental disclosures of non-cash investing and financing activities:	'	'	'
Settlement of debt by stockholder as contributed capital	$8,915	'	$8,915

NATURE_OF_OPERATIONS_AND_GOING

NATURE OF OPERATIONS AND GOING CONCERN	12 Months Ended
	Sep. 30, 2013
Nature Of Operations And Going Concern	'
NATURE OF OPERATIONS AND GOING CONCERN	'
	As used herein and except as otherwise noted, the term “Company”, “it(s)”, “our”, “us”, “we” and “mLight” shall mean mLight Tech, Inc., a Florida corporation.
	mLight Tech, Inc. is a development stage company, incorporated in the State of Florida on September 3, 2010, to provide software solutions that simplify the management of networked personal computers.  The Company plans to develop products to automate network inventory and reporting, diagramming and documentation, problem identification and resolution, and compliance.
	We are in the early stage of developing our business plan and do not have any products or customers and have not generated any revenues. We must complete the business plan, develop the product and attract customers before we can start generating revenues.
	Through September 30, 2013, the Company was in the development stage and has not carried on any significant operations. The Company’s financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability of the Company to obtain necessary financing to continue operations, and the attainment of profitable operations. The Company incurred net losses of $10,365 and $11,856 for the years ended September 30, 2013 and 2012, respectively, and has accumulated losses of $35,015 since September 3, 2010 (Inception) to September 30, 2013. The Company has a working capital deficit of $5,100 and $3,650, and shareholders’ deficit of $5,100 and $3,650 as of September 30, 2013 and 2012, respectively. These factors, among others raise a substantial doubt regarding the Company’s ability to continue as a going concern. If the Company is unable to obtain adequate capital, it could be forced to cease operations. The accompanying financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern (See Note 8 regarding subsequent events).
	Development Stage Risk
	The Company has earned no revenues from operations. Accordingly, the Company’s activities have been accounted for as those of a “Development Stage Enterprise” as set forth in Accounting Standards Codification (“ASC”) 915 “Development Stage Entities”. Among the disclosures required by ASC 915 are that the Company’s financial statements be identified as those of a development stage company, and that the statements of operations, shareholders’ equity (deficit) and cash flows disclose activity since the date of the Company’s inception.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2013
Summary Of Significant Accounting Policies	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	The following summary of significant accounting policies of the Company is presented to assist in the understanding of the Company’s financial statements. The financial statements and notes are the representation of mLight management who is responsible for their integrity and objectivity. The financial statements of the Company conform to accounting principles generally accepted in the United States of America (GAAP). The Financial Accounting Standards Board (FASB) is the accepted standard-setting body for establishing accounting and financial reporting principles.
	Use of Estimates
	The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Management regularly evaluates estimates and assumptions related to the valuation of its assets acquired and liabilities assumed in business transactions. Management bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Management’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
	Cash and Cash Equivalents
	The Company follows ASC 305-10, Cash and Cash Equivalents, and considers all highly liquid instruments with an original maturity of three months or less at the time of issuance to be cash equivalents.
	Fair value of Financial Instruments and Fair Value Measurements
	ASC 820, Fair Value Measurements and Disclosures, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:
	Level 1
	Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
	Level 2
	Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
	Level 3
	Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.
	The Company’s financial instruments consist principally of cash, accounts payable and accrued expenses. Pursuant to ASC 820, Fair Value Measurements and Disclosures and ASC 825, Financial Instruments, the fair value of our cash equivalents is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The Company believes that the recorded values of all of the other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. The Company had no financial assets or liabilities carried and measured on a non-recurring basis during the reporting periods. Financial assets and liabilities measured on a recurring basis are those that are adjusted to fair value each time a financial statement is prepared.
	Earnings (Loss) Per Common Share
	The Company computes net earnings (loss) per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted net earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing earnings (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. At September 30, 2013 and 2012, there were no potentially dilutive common shares outstanding during the period.
	Revenue Recognition
	The Company expects to recognize revenues when persuasive evidence of an arrangement exists, collectability of arrangement consideration is reasonably assured, the arrangement fees are fixed or determinable and delivery of the product or service has been completed. If at the outset of an arrangement, the Company determines that the collectability is not reasonably assured, revenue is deferred until the earlier of when collectability becomes probable or the receipt of payment. If there is uncertainty as to the customer’s acceptance of the Company’s deliverables, revenue is not recognized until the earlier of receipt of customer acceptance or expiration of the acceptance period. If at the outset of the arrangement, the Company determines that the arrangement fee is not fixed or determinable, revenue is deferred until the arrangement fee becomes estimable, assuming all other revenue recognition criteria have been met.
	In October 2009, the Financial Accounting Standards Board (FASB) issued amended revenue recognition guidance for arrangements with multiple deliverables. The new guidance requires the use of management’s best estimate of selling price for the deliverables in an arrangement when vendor specific objective evidence, vendor objective evidence or third party evidence of the selling price is not available. In addition, excluding specific software revenue guidance, the residual method of allocating arrangement consideration is no longer permitted, and an entity is required to allocate arrangement consideration using the relative selling price method.
	To the extent the Company sells products that may consist of multiple deliverables the revenue recognition is subject to specific guidance. A multiple-deliverable arrangement is separated into more than one unit of accounting if the following criteria are met:
	·         The delivered item(s) has value to the client on a stand-alone basis; and
	·         If the arrangement includes a general right of return relative to the delivered item(s), delivery or performance of the undelivered item(s) is considered probable and substantially in the Company’s control.
	If these criteria are not met, the arrangement is accounted for as one unit of accounting which would result in revenue being recognized rateable over the contract term or being deferred until the earlier of when such criteria are met or when the last undelivered element is delivered. If these criteria are met for each element and there is a relative selling price for all units of accounting in arrangement, the arrangement consideration is allocated to the separate units of accounting based on each unit’s relative selling price.
	Deferred Income Taxes and Valuation Allowance
	The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, Income Taxes. The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax basis of assets and liabilities, and for operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.
	The Company follows the provisions of ASC 740-10, Accounting for Uncertain Income Tax Positions. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying consolidated balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination.
	Share-based Expenses
	ASC 718 Compensation - Stock Compensation prescribes accounting and reporting standards for all stock-based payments award to employees, including employee stock options, restricted stock, employee stock purchase plans and stock appreciation rights, may be classified as either equity or liabilities.  The Company determines if a present obligation to settle the share-based payment transaction in cash or other assets exists.  A present obligation to settle in cash or other assets exists if: (a) the option to settle by issuing equity instruments lacks commercial substance or (b) the present obligation is implied because of an entity’s past practices or stated policies.  If a present obligation exists, the transaction should be recognized as a liability; otherwise, the transaction should be recognized as equity the Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of FASB ASC 505-50 Equity - Based Payments to Non-Employees. Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable:  (a) the goods or services received; or (b) the equity instruments issued. The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date. There have been no shares issued as compensation to date.
	Off-balance sheet arrangements
	The Company does not have any relationships with unconsolidated entities or financial partnerships, such as entities often referred to as structured investment vehicles, or special purpose or variable interest entities, established to facilitate off-balance sheet arrangements or other contractually narrow or limited purposes. Further, the Company has not guaranteed any obligations of unconsolidated entities or entered into any commitment to provide additional funding to any such entities.
	Recently Issued Accounting Pronouncements
	Except for rules and interpretive releases of the SEC under authority of federal securities laws and a limited number of grandfathered standards, the FASB Accounting Standards Codification (“ASC”) is the sole source of authoritative GAAP literature recognized by the FASB and applicable to the Company.  Management has reviewed the aforementioned rules and releases and believes any effect will not have a material impact on the Company’s present or future financial statements.
	We have reviewed the FASB issued Accounting Standards Update (“ASU”) accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

ACQUISITION_OF_THE_DING_KING_T

ACQUISITION OF THE DING KING TRAINING INSTITUTE, INC.	12 Months Ended
	Sep. 30, 2013
Acquisition Of Ding King Training Institute Inc.	'
ACQUISITION OF THE DING KING TRAINING INSTITUTE, INC.	'
	On August 6, 2013, the Company entered into a Letter of Intent to acquire 100% of all of the capital stock of The Ding King Training Institute, Inc. (“Ding King”), a California corporation, in exchange for two million five hundred thousand shares of the issued and outstanding common stock (“Acquisition Shares”) of the Company.  The Acquisition Shares will be deposited in an escrow account and released to the Ding King shareholders upon the Closing Event and the satisfaction of certain post-closing requirements as defined in the definitive agreements. The transaction closed on October 31, 2013 (See Note 8).

NOTE_PAYABLE_TO_SHAREHOLDER

NOTE PAYABLE TO SHAREHOLDER	12 Months Ended
	Sep. 30, 2013
Note Payable To Shareholder	'
NOTE PAYABLE TO SHAREHOLDER	'
	On September 10, 2012, the Company executed an unsecured blanket note payable (the “Note”) with the principal shareholder to borrow funds on time to time as needed, to meet its working capital requirements. During the year ended September 30, 2013, the Company borrowed $10,000 against the Note. The funds borrowed were due on demand and accrued interest at the rate of 5% per annum.
	On July 31, 2013, the principal shareholder of the Company executed a Securities Purchase Agreement (herein referred to as “Agreement”) and agreed to sell 180,000,000 shares or 88.24% of the total outstanding shares of the Company to a third party (See Note 5). The terms of the Agreement required that all liabilities or obligations incurred by the Company prior to the closing of Agreement will be settled by the principal shareholder. The principal balance outstanding on the Note as of the date of Agreement amounted to $11,000, and was settled personally by the principal shareholder and the remaining amount of $8,915 due was treated as contributed capital. The Note balance at September 30, 2013 and 2012 amounted to $0 and $1,000, respectively. The Company recorded an interest expense of $244 and $0 for the years ended September 30, 2013 and 2012, respectively

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Sep. 30, 2013
Stockholders Equity	'
STOCKHOLDERS' EQUITY	'
	The Company’s authorized capital at September 30, 2013 consisted of 300,000,000 Common shares at $0.0001 par value.
	Common Stock
	On September 3, 2010, the Company issued 180,000,000 (post split) of its $0.0001 par value common stock at $0.0001 per share for $9,000 cash to the founder of the Company. The issuance of the shares was made to the sole officer and director of the Company and an individual who is a sophisticated and accredited investor, therefore, the issuance was exempt from registration of the Securities Act of 1933 by reason of Section 4 (2) of that Act.
	On January 31, 2012, the Company issued 24,000,000 common shares at $0.0005 per share yielding net proceeds of $12,000.
	On February 8, 2013, the Company’s board of directors authorized a 20 for 1 forward split. The record date of the split was February 26, 2013 and the effective date was February 27, 2013. After the split, the total issued and outstanding shares were 204,000,000. All prior period shares and per share calculations in these financial statements and elsewhere in this report have been retroactively adjusted to reflect this stock split.
	On August 1, 2013, in a private transaction, Todd Sudeck, the sole director and officer of the Company, acquired a total 180,000,000 shares of the Company’s common stock from Edward Sanders, the Company’s former director and officer and principal shareholder. The terms of the transaction required Edward Sanders to settle all liabilities and obligations of the Company prior to the closing. Upon settlement of all liabilities and obligations by Mr. Sanders, the Company recorded the remaining amount of $8,915 due as contributed capital in the accompanying financial statements as of September 30, 2013 (See Note 4). Mr. Sudeck’s 180,000,000 shares amount to approximately 88.24% of the Company’s currently issued and outstanding common stock.
	Total common shares at $0.0001 par value issued and outstanding at September 30, 2013 and 2012 were 204,000,000 and 204,000,000, respectively.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Sep. 30, 2013
Income Taxes	'
INCOME TAXES	'
	The Company has not recognized an income tax benefit for its operating losses generated based on uncertainties concerning its ability to generate taxable income in future periods. The tax benefit for the periods presented is offset by a valuation allowance established against deferred tax assets arising from the net operating losses and other temporary differences, the realization of which could not be considered more likely than not. In future periods, tax benefits and related deferred tax assets will be recognized when management considers realization of such amounts to be more likely than not. As of September 30, 2013 the Company incurred accumulated losses of $35,015, resulting in a net operating loss for income tax purposes. The loss results in deferred tax assets of approximately $11,905 at the effective statutory rates. The deferred tax asset has been off-set by an equal valuation allowance.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Sep. 30, 2013
Commitments And Contingencies	'
COMMITMENTS AND CONTINGENCIES	'
	The Company has no commitments and contingencies including no employment contract with its officer and sole director.
	Leases
	In connection with the transaction described in Note 8, the Company's office space is leased through July 2015 at $2,090 per month.
	Legal Matters
	From time to time the Company may become a party to litigation matters involving claims against the Company. Management believes that there are no current matters that would have a material effect on the Company’s financial position or results of operations.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Sep. 30, 2013
Subsequent Events	'
SUBSEQUENT EVENTS	'
	The Company has performed an evaluation of events occurring subsequent to the period end through the issuance date of this report. Based on our evaluation, the following events occurred that need to be disclosed.
	On October 31, 2013, the Company closed the agreement of Purchase and Sale of Stock (the “Agreement”) with the Ding King Training Institute, Inc., a California corporation (“DKTI”) and the individual standing as the sole shareholder of DKTI (the “Equity-Holder”). The Equity-Holder, Todd Sudeck, is also the majority shareholder, sole Director, Chief Executive Officer, President, Secretary, Chief Financial Officer and Treasurer of the Company. Pursuant to the terms of the Agreement, the Company acquired one hundred percent (100%) of the issued and outstanding capital stock of DKTI in exchange for the issuance of Two Million Five Hundred Thousand (2,500,000) of the Company's restricted common shares.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2013
Summary Of Significant Accounting Policies Policies	'
Use of Estimates	'
	The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Management regularly evaluates estimates and assumptions related to the valuation of its assets acquired and liabilities assumed in business transactions. Management bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Management’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	The Company follows ASC 305-10, Cash and Cash Equivalents, and considers all highly liquid instruments with an original maturity of three months or less at the time of issuance to be cash equivalents.
Fair value of Financial Instruments and Fair Value Measurements	'
	Fair value of Financial Instruments and Fair Value Measurements
	ASC 820, Fair Value Measurements and Disclosures, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:
	Level 1
	Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
	Level 2
	Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
	Level 3
	Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.
	The Company’s financial instruments consist principally of cash, accounts payable and accrued expenses. Pursuant to ASC 820, Fair Value Measurements and Disclosures and ASC 825, Financial Instruments, the fair value of our cash equivalents is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The Company believes that the recorded values of all of the other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. The Company had no financial assets or liabilities carried and measured on a non-recurring basis during the reporting periods. Financial assets and liabilities measured on a recurring basis are those that are adjusted to fair value each time a financial statement is prepared.
Earnings (Loss) Per Common Share	'
	Earnings (Loss) Per Common Share
	The Company computes net earnings (loss) per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted net earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing earnings (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti dilutive. At September 30, 2013 and 2012, there were no potentially dilutive common shares outstanding during the period.
Revenue Recognition	'
	Revenue Recognition
	The Company expects to recognize revenues when persuasive evidence of an arrangement exists, collectability of arrangement consideration is reasonably assured, the arrangement fees are fixed or determinable and delivery of the product or service has been completed. If at the outset of an arrangement, the Company determines that the collectability is not reasonably assured, revenue is deferred until the earlier of when collectability becomes probable or the receipt of payment. If there is uncertainty as to the customer’s acceptance of the Company’s deliverables, revenue is not recognized until the earlier of receipt of customer acceptance or expiration of the acceptance period. If at the outset of the arrangement, the Company determines that the arrangement fee is not fixed or determinable, revenue is deferred until the arrangement fee becomes estimable, assuming all other revenue recognition criteria have been met.
	In October 2009, the Financial Accounting Standards Board (FASB) issued amended revenue recognition guidance for arrangements with multiple deliverables. The new guidance requires the use of management’s best estimate of selling price for the deliverables in an arrangement when vendor specific objective evidence, vendor objective evidence or third party evidence of the selling price is not available. In addition, excluding specific software revenue guidance, the residual method of allocating arrangement consideration is no longer permitted, and an entity is required to allocate arrangement consideration using the relative selling price method.
	To the extent the Company sells products that may consist of multiple deliverables the revenue recognition is subject to specific guidance. A multiple-deliverable arrangement is separated into more than one unit of accounting if the following criteria are met:
		●	The delivered item(s) has value to the client on a stand-alone basis; and
		●	If the arrangement includes a general right of return relative to the delivered item(s), delivery or performance of the undelivered item(s) is considered probable and substantially in the Company’s control.
	If these criteria are not met, the arrangement is accounted for as one unit of accounting which would result in revenue being recognized rateable over the contract term or being deferred until the earlier of when such criteria are met or when the last undelivered element is delivered. If these criteria are met for each element and there is a relative selling price for all units of accounting in arrangement, the arrangement consideration is allocated to the separate units of accounting based on each unit’s relative selling price.
Deferred Income Taxes and Valuation Allowance	'
	The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, Income Taxes. The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax basis of assets and liabilities, and for operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.
	The Company follows the provisions of ASC 740-10, Accounting for Uncertain Income Tax Positions. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying consolidated balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination.
Share-based Expenses	'
	ASC 718 Compensation - Stock Compensation prescribes accounting and reporting standards for all stock-based payments award to employees, including employee stock options, restricted stock, employee stock purchase plans and stock appreciation rights, may be classified as either equity or liabilities.  The Company determines if a present obligation to settle the share-based payment transaction in cash or other assets exists.  A present obligation to settle in cash or other assets exists if: (a) the option to settle by issuing equity instruments lacks commercial substance or (b) the present obligation is implied because of an entity’s past practices or stated policies.  If a present obligation exists, the transaction should be recognized as a liability; otherwise, the transaction should be recognized as equity the Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of FASB ASC 505-50 Equity - Based Payments to Non-Employees. Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable:  (a) the goods or services received; or (b) the equity instruments issued. The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date. There have been no shares issued as compensation to date.
Off-balance sheet arrangements	'
	Off-balance sheet arrangements
	The Company does not have any relationships with unconsolidated entities or financial partnerships, such as entities often referred to as structured investment vehicles, or special purpose or variable interest entities, established to facilitate off-balance sheet arrangements or other contractually narrow or limited purposes. Further, the Company has not guaranteed any obligations of unconsolidated entities or entered into any commitment to provide additional funding to any such entities.
Recently Issued Accounting Pronouncements	'
	Recently Issued Accounting Pronouncements
	Except for rules and interpretive releases of the SEC under authority of federal securities laws and a limited number of grandfathered standards, the FASB Accounting Standards Codification (“ASC”) is the sole source of authoritative GAAP literature recognized by the FASB and applicable to the Company.  Management has reviewed the aforementioned rules and releases and believes any effect will not have a material impact on the Company’s present or future financial statements.
	We have reviewed the FASB issued Accounting Standards Update (“ASU”) accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

NATURE_OF_OPERATIONS_AND_GOING1

NATURE OF OPERATIONS AND GOING CONCERN (Details Narrative) (USD $)	1 Months Ended	12 Months Ended			37 Months Ended
	Sep. 30, 2010	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2013
Nature Of Operations And Going Concern Details Narrative	'	'	'	'	'
Company incorporated date	'	3-Sep-10	'	'	'
Company incorporated state	'	'State of Florida	'	'	'
Net (loss)	($3,000)	($10,365)	($11,856)	($9,794)	($35,015)
Accumulated losses	'	'	'	'	35,015
Working capital deficit	'	5,100	3,650	'	5,100
Shareholders' deficit	$6,000	($5,100)	($3,650)	$8,206	($5,100)

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	Sep. 30, 2013	Sep. 30, 2012
Summary Of Significant Accounting Policies Details Narrative	'	'
Dilutive common shares outstanding	0	0

ACQUISITION_OF_THE_DING_KING_T1

ACQUISITION OF THE DING KING TRAINING INSTITUTE, INC. (Details Narrative)	Aug. 06, 2013
Acquisition Of Ding King Training Institute Inc. Details Narrative	'
Acquisition capital stock of Ding King	100.00%

NOTE_PAYABLE_TO_SHAREHOLDER_De

NOTE PAYABLE TO SHAREHOLDER (Details Narrative) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Jul. 31, 2013
Note payable	$0	$1,000	'
Interest expense	-244	0	'
Outstanding shares	'	'	180,000,000
Principal balance outstanding	11,000	'	'
Note payable remaining amount	8,915	'	'
Note Payable [Member]	'	'	'
Debt instrument, face amount	$10,000	'	'
Debt instrument, annual interest rate	5.00%	'	'

STOCKHOLDERS_EQUITY_Details_Na

STOCKHOLDERS' EQUITY (Details Narrative) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Stockholders Equity Details Narrative	'	'
Capital Stock, par value per share	$0.00	$0.00
Capital Stock, shares authorized	300,000,000	300,000,000
Capital Stock, shares issued	204,000,000	204,000,000
Capital Stock, shares outstanding	204,000,000	204,000,000
Note payable remaining amount	$8,915	'

INCOME_TAXES_Details_Narrative

INCOME TAXES (Details Narrative) (USD $)	Sep. 30, 2013
Income Taxes Details Narrative	'
Net operating loss for Income tax	$35,015
Deferred tax assets	$11,905

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (USD $)	1 Months Ended
	Oct. 31, 2013
Subsequent Events Details	'
Company acquired	100.00%
Exchange of issued and outstanding capital stock	-2,500,000
Common shares valued	$24,750