Kun Peng International (KPEA) 10-Q 13 Feb 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Dec. 31, 2013	Feb. 13, 2014
Document And Entity Information	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	31-Dec-13	'
Entity Registrant Name	'mLight Tech, Inc.	'
Entity Central Index Key	'0001502557	'
Current Fiscal Year End Date	'--09-30	'
Is Entity a Voluntary Filer?	'No	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	206,500,000

Condensed_Balance_Sheets

Condensed Balance Sheets (USD $)	Dec. 31, 2013	Sep. 30, 2013
Current assets	'	'
Cash and cash equivalents	$9,932	'
Accounts receivable	51,334	88,583
Other current assets	2,077	'
Total current assets	63,343	88,583
Property and equipment, net	6,004	5,428
Security deposit	6,270	6,270
Total Assets	75,617	100,281
Current liabilities	'	'
Bank overdraft	'	3,499
Accounts payable	37,985	6,616
Accrued expenses	71,284	71,645
Accrued interest	71,237	71,523
Refundable deposits	4,700	800
Payable to officer	10,022	'
Purchase commitments	397,137	397,137
Note payable	131,480	164,970
Total current liabilities	723,846	716,189
Total liabilities	723,846	716,189
Common stock, $0.0001 par value, 300,000,000 shares authorized; 206,500,000 shares and 5,000 shares issued and outstanding at December 31, 2013 and September 30, 2013, respectively	20,650	5,000
Accumulated deficit	-668,879	-620,908
Total stockholders' deficit	-648,229	-615,908
Total Liabilities and Stockholders' Deficit	$75,617	$100,281

Condensed_Balance_Sheets_Paren

Condensed Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Sep. 30, 2013
Stockholders' deficit	'	'
Common Stock, shares authorized	300,000,000	300,000,000
Common Stock, par value per share	$0.00	$0.00
Common Stock, shares issued	206,500,000	5,000
Common Stock, shares outstanding	206,500,000	5,000

Condensed_Statements_of_Operat

Condensed Statements of Operations (USD $)	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Condensed Statements Of Operations	'	'
Revenues	$220,596	$127,186
Cost of revenues	104,518	62,675
Gross profit	116,078	64,511
Operating expenses	'	'
Selling, General and administrative	144,205	30,056
Depreciation	379	158
Total operating expenses	144,584	30,213
Income (loss) from continuing operations	-28,506	34,298
Other income (expenses)	'	'
Interest expense	-3,814	-10,818
Total Other income (expenses)	-3,814	-10,818
Income (loss) from continuing operations before income tax	-32,321	23,480
Provision for Income Taxes	'	'
Net income (loss)	($32,321)	$23,480
Basis and diluted net income (loss) per share	$0	$0
Weighted average number of common shares outstanding	205,657,609	204,000,000

Condensed_Statements_of_Cash_F

Condensed Statements of Cash Flows (USD $)	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities	'	'
Net income (loss)	($32,321)	$23,480
Adjustments to reconcile net income (loss) to net cash used in operating activities:	'	'
Depreciation	379	158
Changes in operating assets and liabilities	'	'
Accounts receivable	12,248	1,000
Bank overdraft	-3,499	'
Accounts payable	31,370	-21,117
Accrued expenses	-359	5,062
Accrued interest	-286	-32,182
Refundable deposits	3,900	-25,900
Net cash provided by (used in) operating activities	11,432	-49,500
Cash flows from investing activities	'	'
Acquisition of property and equipment	-955	'
Cash received for the security deposit	'	102
Net cash (used in) provided by investing activities	-955	102
Cash flows from financing activities	'	'
Cash proceeds from notes payable	'	70,000
Repayment of note payable	-10,567	-3,000
Cash advanced to officer	'	-19,407
Cash received from officer	10,022	'
Net cash (used in) provided by financing activities	-545	47,593
Net increase (decrease) in cash and cash equivalents	9,932	-1,805
Cash and cash equivalents at beginning of period	'	15,551
Cash and cash equivalents at the end of period	9,932	13,746
Supplemental disclosures of cash flows information:	'	'
Cash paid for income taxes	'	'
Cash paid for interest	4,100	'
Supplemental disclosures of non-cash investing and financing activities:	'	'
Settlement of debt against accounts receivable	25,000	'
Recapitalization from acquisition	$15,650	'

Statements_of_Stockholders_Equ

Statements of Stockholders' Equity (Deficit) (USD $)	Common Stock	Accumulated Deficit	Total
Begining Balance, amount at Sep. 30, 2013	$5,000	($620,908)	($615,908)
Begining Balance, shares at Sep. 30, 2013	5,000	'	'
Recapitalization (Note 3), shares	203,995,000	'	'
Recapitalization (Note 3), amount	15,400	-15,400	'
Issuance of new shares (Note 3), shares	2,500,000	'	'
Issuance of new shares (Note 3), amount	250	250	'
Net loss	'	-32,321	-32,321
Ending balance, amount at Dec. 31, 2013	$20,650	($668,879)	($648,229)
Ending balance, shares at Dec. 31, 2013	206,500,000	'	'

Nature_of_Operations_and_Going

Nature of Operations and Going Concern	3 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
NOTE 1 - 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, and its consolidated subsidiary.
	mLight Tech, Inc. was incorporated in the State of Florida on September 3, 2010, to provide software solutions that simplify the management of networked personal computers. On October 31, 2013, the Company acquired 100% of all of the capital stock of the Ding King Training Institute, Inc. (“DKTI”), a California corporation, in exchange for 2,500,000 shares of its common stock. As a result of DKTI’s acquisition, DKTI became a wholly-owned subsidiary of the Company. DKTI is the acquirer for financial reporting purposed and mLight is the acquired company. The merger is being accounted for as a recapitalization. Consequently, the assets and liabilities and the operations that will be reflected in the historical financial statements prior to the merger will be those of DKTI and will be recorded at the historical cost basis of DKTI, and the consolidated financial statements after completion of the merger will include the assets and liabilities of mLight Tech, Inc. and DKTI, and the historical operations of DKTI and operations of the combined Company from the closing date of the merger. Subsequent to the merger, the operations of mLight will be consolidated with the operations of DKTI. The Company elected to retain September 30 to be its fiscal year end.
	The principal business of DKTI is training individuals for a career as a technician in the Automotive Appearance Industry, which includes paintless dent repair, interior restoration, windshield repair, window detailing, odor removal, detailing and alloy wheel repair. The individual students are employees of auto body shops, car dealers and entrepreneurs looking to start their own businesses.
	The financial information presented in these notes to the Company’s consolidated financial statements are for the three months ended December 31, 2013 and 2012, respectively, and are unaudited.
	As shown in the accompanying consolidated financial statements, the Company has a history of losses from operations, and as of December 31, 2013, the Company’s liabilities exceeded its assets by $648,229. The Company has incurred a net loss of $32,321 (unaudited) for the three months ended December 31, 2013 and has an accumulated deficit of $668,879 as of December 31, 2013. The Company has had difficulty raising capital or obtaining trade credit from vendors. Additionally, some of the Company’s debt obligations are in default and it has been unable to satisfy its purchase commitments to vendors. These factors, among others, raise a substantial doubt about 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. On October 31, 2013, management acquired mLight and believes this transaction will provide an improved capital raising opportunity to initiate expansion opportunities and increase advertising capabilities. Management believes these factors will contribute towards achieving profitability of the Company. The consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	3 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
NOTE 2 - 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 consolidated financial statements. The consolidated financial statements and notes are the representation of the Company’s management who is responsible for their integrity and objectivity. The consolidated financial statements of the Company conform to accounting principles generally accepted in the United States of America (U.S. GAAP).
	Principles of Consolidation
	The accompanying consolidated financial statements include the accounts of the mLight and its wholly-owned subsidiary Ding King Training Institute, Inc. All intercompany balances and transactions are eliminated in consolidation.
	Use of Estimates
	The preparation of consolidated 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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
	Cash and Cash Equivalents
	The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents.
	Accounts Receivable
	Accounts receivable represent income earned from licensing revenue from an affiliate (Note 8) and training provided to students for which the Company has not yet received payment. Accounts receivable are recorded at the invoiced amount and stated at the amount management expect to collect from balances outstanding at period-end. The Company estimates the allowance for doubtful accounts based on an analysis of specific accounts and an assessment of the customer’s ability to pay.
	Property and Equipment
	Property and equipment are stated at cost. Depreciation of property and equipment is calculated based on the straight-line method over the estimated useful lives of the related assets as summarized below. Major renewals and betterments are capitalized while maintenance costs are expensed as incurred. Depreciation and amortization expense for the three months ended December 31, 2013 and 2012 was $379 and $158, respectively.
	Machinery and equipment	5 - 15 years
	Office equipment and equipment	7 years
	Leasehold improvements	Shorter of lease term or useful life
	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 receivable, accounts payable, accrued liabilities, and short term loans. Pursuant to ASC 820 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.
	Revenue Recognition
	The Company’s tuition packages vary in price according to the different types of training programs purchased by the students. Upon commencement of the courses, the Company will recognize as revenue any deposits previously provided, as they are non-refundable after the first day that courses commence. The remaining tuition will be received from the student or the student’s employer upon the commencement of the course. The balance of the tuition package will be recognized as revenue upon the completion of the training courses, the duration of which is one to two weeks.
	The Company also receives licensing revenue as explained in Note 8. Management has recognized revenue for this transaction as the Company has satisfied its conditions for recognition and believes collectability is reasonably assured given the current rate of collections and additional collections subsequent to the period end.
	Income Taxes
	Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial reporting requirements and those imposed under federal and state tax laws. Deferred taxes are provided for timing differences in the recognition of revenue and expenses for income tax and financial reporting purposes and are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Deferred income tax expense represents the change during the period in the deferred tax assets and liabilities. The components of the deferred tax assets and liabilities are individually classified as current and non-current based on their characteristics. Realization of the deferred tax asset is dependent on generating sufficient taxable income in future years. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.
	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. For the three months period ended December 31, 2013 and 2012, there were no potentially dilutive common shares outstanding during the period.
	Recent Accounting Pronouncements
	The Company has implemented all new accounting pronouncements that are in effect and that may impact its consolidated financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Acquisition_of_Ding_King_Train

Acquisition of Ding King Training Institute, Inc.	3 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
NOTE 3 - Acquisition of Ding King Training Institute, Inc.	'
	On October 31, 2013, the Company entered into an Agreement of Purchase and Sale of Stock (the “Agreement”) with Ding King Training Institute, Inc. and the individual standing as the sole equity-holder of DKTI (the “Equity-Holder”). The Equity-Holder is also the majority shareholder, sole Director, Chief Executive Officer, President, Secretary, Chief Financial Officer and Treasurer of mLight. 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) restricted shares of the Company's Common Stock. For the accounting treatment, the merger is being accounted for as a recapitalization. DKTI is the acquirer for financial reporting purposes and mLight Tech, Inc. is the acquired company.
	DKTI’s balance sheet (unaudited) as of October 31, 2013, the date of acquisition is as follows:
	Assets acquired:
	Cash & cash equivalents	$	7,938
	Accounts receivable		66,334
	Other current assets		2,077
	Property & equipment, net		6,220
	Security deposits		6,270
	Total Assets acquired	$	88,839
	Liabilities assumed:
	Accounts payable	$	6,615
	Accrued liabilities		71,424
	Accrued interest		72,835
	Notes payable		157,380
	Purchase commitments		397,137
	Total Liabilities assumed	$	705,391
	Stockholder's deficit:
	Common stock	$	5,000
	Accumulated deficit		(621,552	)
	Total stockholder's deficit		(616,512	)
	Total Liabilities and Stockholder's Deficit	$	88,839

Payroll_Taxes

Payroll Taxes	3 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
NOTE 4 - Payroll Taxes	'
	The Company has accrued for payroll taxes for the years ended December 31, 2013 and 2012; however, these amounts have not been remitted to the appropriate taxing authorities and are delinquent. The outstanding balance as of December 31, 2013 is $68,083. Management intends to pay this obligation by or before June 30, 2014.

Notes_Payable

Notes Payable	3 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
NOTE 5 - Notes Payable	'
		December 31,		September 30,
		2013		2013
	Notes payable consist of:
	Note payable to related party individual (Note 8), unsecured, non-interest bearing, no stated maturity date	$	8,000	$	8,000
	Note payable to an individual, unsecured, $1,000 interest per month		-		25,000
	Note payable to related party (Note 8), unsecured, non-interest bearing, no stated maturity date		5,480		5,450
	Note payable to individual, unsecured, 10% interest, due December 31, 2014		50,000		50,000
	Note payable to individual, unsecured, 10% interest, due December 31, 2014		68,000		68,000
	Note payable to related party individual (Note 8), unsecured, non-interest bearing		-		7,590
	Note payable to an individual, unsecured, 10% interest		-		900
			131,480		164,970
	Less: current portion	$	131,480	$	164,970
	The Company has been late in making payments on certain notes executed as stated above. The Company made cash payments of $10,567 towards the notes payable, and settled $25,000 of a note obligation during the three months ended December 31, 2013. The Company has recorded $3,814 and $10,818 as interest expense for the three months ended December 31, 2013 and 2012, respectively.

Commitments_and_Contingencies

Commitments and Contingencies	3 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
NOTE 6 - Commitments and Contingencies	'
	Operating Lease
	The Company leases real property under a month-to-month operating lease, which commenced in August of 2012 for a two-year term, expiring in July 2014. The total rent expense for the three months ended December 31, 2013 and 2012 was $6,479 and $6,270, respectively, including common area maintenance charges. The minimum future payments for the leases are summarized below:
	For the Year
	Ending September 30:	Payments
	2014	$	14,631
	Total	$	14,631
	Defaults
	Certain notes payable by the Company have been default for non-payment. Certain note agreements provide the note holder the right to charge additional administration fee in the event of non-payment. Management asserts that no note holders have exercised this right under the note agreement. Therefore, the Company has not accrued any amounts for these charges.

Purchase_Commitments

Purchase Commitments	3 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
NOTE 7 - Purchase Commitments	'
	The Company received $430,000 in advances for anticipated rebates from purchase of paint and related products from a manufacturer and distributor. In exchange for the advanced funds, the Company agreed to exclusively purchase paint and related products from the manufacturer and distributor over a five year period commencing in 2007. The Company has not purchased the volume of products anticipated in the rebate agreement and is not in compliance with the purchase commitment. The total purchase commitment from the distributor and manufacturer was $4.2 million and $1,780,000, respectively. Management has not been contacted by the manufacturer or the distributor. The contract with the distributor expired in November 2012. The contract with the manufacturer expires in November 2014. If the Company cannot fulfil the purchase obligation, management anticipates they will be able to negotiate a time extension to fulfil the purchase commitment. If the Company is unable to negotiate extensions or concessions to repay the obligations, it may incur legal costs of litigation for breach of contract. Based on the amount of products purchased to date by the Company, the remaining purchase commitment is $397,137 as of December 31, 2013.

Related_Party_Transactions

Related Party Transactions	3 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
NOTE 8 - Related Party Transactions	'
	Transactions with the Shareholder
	The principal shareholder/officer of the Company utilized the Company’s banking function for personal expenses prior to DKTI’s acquisition by the Company. The shareholder has discontinued this practice upon the acquisition of DKTI, and the shareholder’s advance to such date has been recorded as compensation to the officers as of the date of acquisition. The Company recorded $18,232 as compensation expense for the three months ended December 31, 2013. In addition, the officer provided a short-term unsecured loan of $10,022 as of December 31, 2013 towards the working capital requirements of the Company.
	Purchases and Advances from Affiliated Entity
	The Company purchases its paintless repair tools from Dent Tools Direct USA, Inc. (“Dent Tools”), an affiliate through common ownership. The principal shareholder of the Company also owns 50% of Dent Tools. On January 17, 2014, the principal shareholder of the Company divested his ownership interest in Dent Tools for $1 consideration. For the three months ended December 31, 2013 and 2012, the Company purchased $23,535 and $0 of tools from Dent Tools, of which no amounts were outstanding at December 31, 2013.
	On January 4, 2013, DKTI entered into a licensing agreement with Dent Tools whereby, DKTI granted an exclusive license to sell Dent Tools merchandise online under the Ding King name and logo on the DKTI website. Dent Tools agreed to pay DKTI a royalty of $300,000 over a 24 month period. The payment terms agreed for licensing were a monthly payment of $20,000 for the calendar year 2013 and the remaining balance of $60,000 to be paid at the monthly amount of $5,000 over the next twelve months. The Company recorded $60,000 and $0 in licensing income for the three months ended December 31, 2013 and 2012, respectively. In addition, Dent Tools agreed to settle on behalf of DKTI a note payable to an individual in the amount of $25,000 in lieu of payment towards the licensing fee during the three months ended December 31, 2013. The Company has a receivable from Dent Tools for licensing income of $51,334 and $56,279 at December 31, 2013 and September 30, 2013, respectively.
	Dent Tools had advanced $10,960 to the Company in 2011 of which $5,480 remained outstanding at December 31, 2013 and September 30, 2013, respectively (Note 5).
	Borrowing from Relative
	The Company has borrowed $20,836 from the principal shareholder’s sister during the years ended December 31, 2012 and 2011. The Company paid $9,667 towards the promissory note during the three months ended December 31, 2013. The net amounts outstanding at December 31, 2013 and September 30, 2013 were $5,923 and $15,590, respectively (Note 5).

Subsequent_Events

Subsequent Events	3 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
NOTE 9 - Subsequent Events	'
	Management has evaluated subsequent events through February 13, 2014, the date the financial statements were available to be issued.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Dec. 31, 2013
Summary Of Significant Accounting Policies Policies	'
Principles of Consolidation	'
	The accompanying consolidated financial statements include the accounts of the mLight and its wholly-owned subsidiary Ding King Training Institute, Inc. All intercompany balances and transactions are eliminated in consolidation.
Use of Estimates	'
	The preparation of consolidated 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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Cash and Cash Equivalents	'
	The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents.
Accounts Receivable	'
	Accounts receivable represent income earned from licensing revenue from an affiliate (Note 8) and training provided to students for which the Company has not yet received payment. Accounts receivable are recorded at the invoiced amount and stated at the amount management expect to collect from balances outstanding at period-end. The Company estimates the allowance for doubtful accounts based on an analysis of specific accounts and an assessment of the customer’s ability to pay.
Property and Equipment	'
	Property and equipment are stated at cost. Depreciation of property and equipment is calculated based on the straight-line method over the estimated useful lives of the related assets as summarized below. Major renewals and betterments are capitalized while maintenance costs are expensed as incurred. Depreciation and amortization expense for the three months ended December 31, 2013 and 2012 was $379 and $158, respectively.
	Machinery and equipment	5 - 15 years
	Office equipment and equipment	7 years
	Leasehold improvements	Shorter of lease term or useful life
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 receivable, accounts payable, accrued liabilities, and short term loans. Pursuant to ASC 820 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.
Revenue Recognition	'
	The Company’s tuition packages vary in price according to the different types of training programs purchased by the students. Upon commencement of the courses, the Company will recognize as revenue any deposits previously provided, as they are non-refundable after the first day that courses commence. The remaining tuition will be received from the student or the student’s employer upon the commencement of the course. The balance of the tuition package will be recognized as revenue upon the completion of the training courses, the duration of which is one to two weeks.
	The Company also receives licensing revenue as explained in Note 8. Management has recognized revenue for this transaction as the Company has satisfied its conditions for recognition and believes collectability is reasonably assured given the current rate of collections and additional collections subsequent to the period end.
Income Taxes	'
	Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial reporting requirements and those imposed under federal and state tax laws. Deferred taxes are provided for timing differences in the recognition of revenue and expenses for income tax and financial reporting purposes and are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Deferred income tax expense represents the change during the period in the deferred tax assets and liabilities. The components of the deferred tax assets and liabilities are individually classified as current and non-current based on their characteristics. Realization of the deferred tax asset is dependent on generating sufficient taxable income in future years. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.
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. For the three months period ended December 31, 2013 and 2012, there were no potentially dilutive common shares outstanding during the period.
Recent Accounting Pronouncements	'
	The Company has implemented all new accounting pronouncements that are in effect and that may impact its consolidated financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Dec. 31, 2013
Summary Of Significant Accounting Policies Tables	'
Property and Equipment	'
	Machinery and equipment	5 - 15 years
	Office equipment and equipment	7 years
	Leasehold improvements	Shorter of lease term or useful life

Acquisition_of_Ding_King_Train1

Acquisition of Ding King Training Institute, Inc. (Tables)	3 Months Ended
	Dec. 31, 2013
Acquisition Of Ding King Training Institute Inc. Tables	'
Statement of assets and liabilities of Subsidiary	'
	DKTI’s balance sheet (unaudited) as of October 31, 2013, the date of acquisition is as follows:
	Assets acquired:
	Cash & cash equivalents	$	7,938
	Accounts receivable		66,334
	Other current assets		2,077
	Property & equipment, net		6,220
	Security deposits		6,270
	Total Assets acquired	$	88,839
	Liabilities assumed:
	Accounts payable	$	6,615
	Accrued liabilities		71,424
	Accrued interest		72,835
	Notes payable		157,380
	Purchase commitments		397,137
	Total Liabilities assumed	$	705,391
	Stockholder's deficit:
	Common stock	$	5,000
	Accumulated deficit		(621,552	)
	Total stockholder's deficit		(616,512	)
	Total Liabilities and Stockholder's Deficit	$	88,839

Notes_Payable_Tables

Notes Payable (Tables)	3 Months Ended
	Dec. 31, 2013
Notes Payable Tables	'
Notes Payable	'
		December 31,		September 30,
		2013		2013
	Notes payable consist of:
	Note payable to related party individual (Note 8), unsecured, non-interest bearing, no stated maturity date	$	8,000	$	8,000
	Note payable to an individual, unsecured, $1,000 interest per month		-		25,000
	Note payable to related party (Note 8), unsecured, non-interest bearing, no stated maturity date		5,480		5,450
	Note payable to individual, unsecured, 10% interest, due December 31, 2014		50,000		50,000
	Note payable to individual, unsecured, 10% interest, due December 31, 2014		68,000		68,000
	Note payable to related party individual (Note 8), unsecured, non-interest bearing		-		7,590
	Note payable to an individual, unsecured, 10% interest		-		900
			131,480		164,970
	Less: current portion	$	131,480	$	164,970

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	3 Months Ended
	Dec. 31, 2013
Commitments And Contingencies Tables	'
Future leases payments	'
	For the Year
	Ending September 30:	Payments
	2014	$	14,631
	Total	$	14,631

Nature_of_Operations_and_Going1

Nature of Operations and Going Concern (Details Narrative) (USD $)	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	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)	$32,321	($23,480)	'
Accumulated deficit	($668,879)	'	($620,908)

Summary_of_Significant_Account3

Summary of Significant Accounting Policies (Details)	3 Months Ended
	Dec. 31, 2013
Leasehold improvements	'Shorter of lease term or useful life
Machinery and equipment [Member] | Minimum [Member]	'
Property, plant and equipment, useful life	'5 years
Machinery and equipment [Member] | Maximum [Member]	'
Property, plant and equipment, useful life	'15 years
Office equipment and equipment [Member]	'
Property, plant and equipment, useful life	'7 years

Summary_of_Significant_Account4

Summary of Significant Accounting Policies (Details Narrative) (USD $)	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Summary Of Significant Accounting Policies Details Narrative	'	'
Dilutive shares	0	0
Depreciation and amortization	$379	$158

Acquisition_of_Ding_King_Train2

Acquisition of Ding King Training Institute, Inc. (Details) (USD $)	Dec. 31, 2013	Sep. 30, 2013	Oct. 31, 2013
			Ding King Training Institute, Inc. [Member]
Assets acquired:	'	'	'
Cash & cash equivalents	'	'	$7,938
Accounts receivable	'	'	66,334
Other current assets	'	'	2,077
Property & equipment, net	'	'	6,220
Security deposits	'	'	6,270
Total Assets acquired	'	'	88,839
Liabilities assumed:	'	'	'
Accounts payable	'	'	6,615
Accrued liabilities	71,284	71,645	71,424
Accrued interest	'	'	72,835
Notes payable	131,480	164,970	157,380
Purchase commitments	397,137	397,137	397,137
Total Liabilities assumed	'	'	705,391
Stockholder's deficit:	'	'	'
Common stock	20,650	5,000	5,000
Accumulated deficit	'	'	-621,552
Total stockholder's deficit	-648,229	-615,908	-616,512
Total Liabilities and Stockholder's Deficit	$75,617	$100,281	$88,839

Acquisition_of_Ding_King_Train3

Acquisition of Ding King Training Institute, Inc. (Details Narrative)	Oct. 31, 2013
Acquisition Of Ding King Training Institute Inc. Details Narrative	'
Acquisition capital stock of Ding King	100.00%

Payroll_Taxes_Details_Narrativ

Payroll Taxes (Details Narrative) (USD $)	Dec. 31, 2013
Payroll Taxes Details Narrative	'
Accrued payroll taxes	$68,083

Notes_Payable_Details

Notes Payable (Details) (USD $)	Dec. 31, 2013	Sep. 30, 2013
Notes payable consist of:	'	'
Note payable to related party individual (Note 8), unsecured, non-interest bearing, no stated maturity date.	$8,000	$8,000
Note payable to an individual, unsecured, $1,000 interest per month	'	25,000
Note payable to related party (Note 8), unsecured, non-interest bearing, no stated maturity date.	5,480	5,450
Note payable to individual, unsecured, 10% interest, due December 31, 2014	50,000	50,000
Note payable to individual, unsecured, 10% interest, due December 31, 2014	68,000	68,000
Note payable to related party individual (Note 8), unsecured, non-interest bearing	'	7,590
Note payable to an individual, unsecured, 10% interest.	'	900
Notes payable	131,480	164,970
Less: current portion	$131,480	$164,970

Notes_Payable_Details_Narrativ

Notes Payable (Details Narrative) (USD $)	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Notes Payable Details Narrative	'	'
Cash payments for notes payable	$10,567	$3,000
Settelment of note obligation	25,000	'
Interest expense	$3,814	$10,818

Commitments_and_Contingencies_1

Commitments and Contingencies (Details) (USD $)	Sep. 30, 2013
Commitments And Contingencies Details	'
Operating leases future minimum payment 2014	$14,631
Total operating leases future minimum payment	$14,631

Commitments_and_Contingencies_2

Commitments and Contingencies (Details Narrative) (USD $)	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Commitments And Contingencies Details Narrative	'	'
Rent expense	$6,479	$6,270

Purchase_Commitments_Details_N

Purchase Commitments (Details Narrative) (USD $)	Dec. 31, 2013
Purchase Commitments Details Narrative	'
Purchase commitment	$397,137

Related_Party_Transactions_Det

Related Party Transactions (Details Narrative) (USD $)	3 Months Ended		12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Sep. 30, 2013
Related Party Transactions Details Narrative	'	'	'
Compensation expense	$18,232	'	'
Short-term unsecured loan	10,022	'	'
Tools purchased	23,535	0	'
Monthly payment for licensing	'	'	20,000
Remaining balance for licensing	'	'	60,000
Licensing income	60,000	0	'
Note payable to individual	25,000	'	'
Receivable for licensing income	51,334	'	56,279
Receivable outstanding	5,480	'	5,480
Promissory note payable from relative	9,667	'	'
Borrowing amount outstanding from relative	$5,923	'	$15,590