Ngen Technologies 10-Q 22 Aug 16 2016 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Jun. 30, 2016	Aug. 22, 2016
Document Information [Line Items]
Entity Registrant Name	LIBERATED ENERGY, INC.
Entity Central Index Key	1,503,161
Trading Symbol	libe
Current Fiscal Year End Date	--09-30
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		2,759,155,725
Document Type	10-Q
Document Period End Date	Jun. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Amendment Flag	false

Balance Sheets (Current Period

Balance Sheets (Current Period Unaudited) - USD ($)	Jun. 30, 2016	Sep. 30, 2015
Current assets
Cash	$ 2,663	$ 16,921
Inventory	23,880	23,880
Total current assets	26,543	40,801
Total assets	26,543	40,801
Current liabilities
Accounts payable and accrued expense	90,114	35,754
Note payable	50,000	50,000
Stock payable	50,000	50,000
Convertible notes payable	415,769	271,746
Total liabilities	605,882	407,500
Stockholders’ deficit
Preferred shares, par value $0.001. 100,000,000 authorized; 10,000,000 issued and outstanding	10,000	10,000
Common stock, par value $0.001, authorized 10,000,000,000, issued and outstanding 788,330 and 579,900 as of June 30, 2016 and September 30, 2015, respectively	788	597
Additional paid-in capital	745,515	126,633
Accumulated deficit	(1,335,644)	(1,083,232)
Total stockholders’ deficit	(579,340)	(366,698)
Total liabilities and stockholders’ equity(deficit)	$ 26,543	$ 40,801

Balance Sheets (Current Period3

Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Jun. 30, 2016	Sep. 30, 2015
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	100,000,000	100,000,000
Preferred stock, shares issued (in shares)	10,000,000	10,000,000
Preferred stock, shares outstanding (in shares)	10,000,000	10,000,000
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	10,000,000,000	10,000,000,000
Common stock, shares issued (in shares)	788,330	579,900
Common stock, shares outstanding (in shares)	788,330	579,900

Statement of Operations (Unaudi

Statement of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Revenue	$ 0	$ 0	$ 0	$ 0
Cost of goods		16,981		16,981
Gross profit		45,151		45,151
Operating expenses:
Selling, general and administrative expenses	43,040	80,185	219,158	603,123
Loss from operations	(43,040)	(35,034)	(219,158)	(557,972)
Other Income(expense)
Interest expense		(4,867)	(33,253)	(54,020)
Total other expense	(43,040)	(4,867)	(33,253)	(54,020)
Net loss	$ (43,040)	$ (39,901)	$ (252,411)	$ (611,992)
Net loss per common share basic and diluted (in dollars per share)	$ 0	$ (0.38)	$ 0	$ (12.29)
Weighted average number of common shares outstanding (in shares)	788,330	105,580		49,816

Statements of Cash Flows (Unaud

Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Net loss	$ (252,411)	$ (611,992)
Adjustments to reconcile net loss to net cash used in operating activities:
Write down of assets		11,701
Stock based compensation		158,650
Changes in operating assets and liabilities:
Inventory		16,981
Prepaid		5,000
Accounts payable and accrued expense	68,152	8,818
Deferred revenue		(43,565)
Net cash used in operating activities	(184,259)	(454,407)
Cash Flows From Financing Activities:
Loan from stockholder		4,000
Debt issued to pay accounts payable	8,000
Proceeds from issuance of convertible debt	162,001	290,500
Net cash provided by financing activities	170,001	294,500
Net change in cash	(14,258)	(159,907)
Cash at beginning of period	16,921	162,354
Cash at end of period	2,663	2,447
Non-Cash Transactions
Common stock issued for convertible debt conversion	$ 39,769	$ 412,380

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation and Organization	9 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 1 - BASIS OF PRESENTATION AND ORGANIZATION Liberated Energy, Inc. (the “Company”), formerly known as Mega World Food Holdings Company is a Nevada corporation formed on September 14, 2010. On January 19, 2013, pursuant to a Common Stock Purchase Agreement, dated January 7, 2013, Perpetual Wind Power Corporation, a privately held corporation formed under the laws of the State of Delaware on July 1, 2010, acquired 24,500,000 non-registered shares of the Company from its shareholders, thereby owning 24,500,000 out of a total of 25,000,000 issued and outstanding shares of the Company. Thereafter, the Company acquired from Perpetual Wind Power Corporation its patented wind and solar powered turbine technology for 2,500,000 newly issued shares of the Company which were distributed in a dividend to its shareholders and Perpetual Wind Power Corporation returned to treasury its 24,500,000 shares it acquired from the Company's shareholders. As a result of this transaction, the Company had on January 19, 2013, 3,000,000 shares issued and outstanding. On February 14, 2013, the Company changed its name from Mega World Food Holding Company to Liberated Energy, Inc. and underwent a 24 for 1 stock split, whereby the Company's outstanding shares increased from 3,000,000 to 72,000,000. On January 19, 2013, the Company disposed of its wholly-owned subsidiary, Mega World Food Limited (HK). Mega World Food Limited (HK) was incorporated on June 24, 2010 and was in the business of selling frozen vegetables in all areas of the world except China. From inception, Mega World Food Limited (HK) only incurred setting up, formation or organization activities. Upon disposal, the Company ceased these operations and accordingly, the Company’s financial statements have been prepared with the net assets, results of operations, and cash flows of this business displayed separately as “discontinued operations.” Effective January 19, 2013, the Company’s business is the sale of alternative energy products and services. On February 4, 2015 the Company increased their number of authorized preferred shares from 10,000,000 to 100,000,000 and authorized common shares from 250,000,000 to 900,000,000. On July 6, 2016, the Company adopted a 1-for-3,500 reverse split of the Company’s common stock that as of June 30, 2016 was not yet effective. Bases of Presentation The accompanying unaudited financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all of the information required to be included in a complete set of financial statements in accordance with accounting principles generally accepted in the United States of America. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the nine months ended June 30, 2016 are not necessarily indicative of the results that may be expected for the fiscal year ending September 30, 2016. The accompanying unaudited financial statements should be read in conjunction with the financial statements and related notes included in the Company’s 2015 Annual Report filed with the SEC for yearend September 30, 2015. The Company has elected to early adopt Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. The adoption of this ASU allows the Company to remove the inception to date information and all references to exploration stage.

Note 2 - Going Concern

Note 2 - Going Concern	9 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Substantial Doubt about Going Concern [Text Block]	NOTE 2 - GOING CONCERN As shown in the accompanying financial statements, the Company has a negative working capital of $579,339 and an accumulated deficit of $1,335,644 as of June 30, 2016. The Company’s ability to generate net income and positive cash flows is dependent on the ability to grow its operating entity as well as the ability to raise additional capital. Management is following strategic plans to accomplish these objectives, but success is not guaranteed. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the outcome of this uncertainty.

Note 3 - Summary of Significant

Note 3 - Summary of Significant Accounting Policies	9 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Significant Accounting Policies [Text Block]	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting The Company maintains its books and records on the accrual basis of accounting. The accompanying financial statements have been prepared on that basis, in which revenues and gains are recognized when earned and expenses and losses are recognized when incurred. Use of Estimates The presentation of financial statements in conformity with generally accepted accounting principles in the United States of America 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. Actual results could differ from those estimates. Cash and Cash Equivalents For the purpose of the statement of cash flows, cash and cash equivalents include all cash balances, which are not subject to withdrawal restrictions or penalties, and highly liquid investments and debt instruments with a maturity of three months or less from the date of purchase. Fair Value of Financial Instruments Our short-term financial instruments, including cash, other assets and accounts payable and accrued expenses consist primarily of instruments without extended maturities, the fair value of which, based on management’s estimates, reasonably approximate their book value. The fair value of our notes and advances payable is based on management estimates and reasonably approximates their book value based on their current maturity. Net Loss per Common Share The Company computes per share amounts in accordance with Statement of Financial Accounting Standards (SFAS) ASC 260, Earnings per Share (EPS). ASC 260 requires presentation of basic and diluted EPS. Basic EPS is computed by dividing the income (loss) available to common shareholders by the weighted-average number of common shares outstanding for the period. Diluted EPS is based on the weighted-average number of shares of common stock and common stock equivalents outstanding during the periods. Stock-Based Compensation The Company accounts for its stock based awards in accordance with Accounting Standards Codification subtopic 718-10, Compensation (“ASC 718-10”), which requires a fair value measurement and recognition of compensation expense for all share-based payment awards made to our employees and directors, including restricted stock awards. We estimate the fair value of stock using the stock price on date of the approval of the award. The fair value is then expensed over the requisite service periods of the awards, which is generally the date at which the counterparty’s performance is complete and the related amount recognized in our statements of operations. Revenue and Cost Recognition The Company not generated revenue during the three and nine months period ended June 30, 2016 and 2015. It is the Company’s policy that revenue from product sales or services will be recognized in accordance with ASC 605 “Revenue Recognition”. Four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management’s judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company will defer any revenue for which the product was not delivered or is subject to refund until such time that the Company and the customer jointly determine that the product has been delivered or no refund will be required. Income Taxes The Company utilizes ASC 740 “Income Taxes” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each year-end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Temporary differences between taxable income reported for financial reporting purposes and income tax purposes primarily relate to the recognition of debt costs and stock based compensation expense. The adoption of ASC 740-10 did not have a material impact on the Company's results of operations or financial condition.

Note 4 - Fair Value Measurement

Note 4 - Fair Value Measurements	9 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Fair Value, Measurement Inputs, Disclosure [Text Block]	NOTE 3 – FAIR VALUE MEASUREMENTS As defined in (Financial Accounting Standards Board ASC 820), fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company utilized the market data of similar entities in its industry or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The Company classifies fair value balances based on the observability of those inputs. FASB ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). The three levels of the fair value hierarchy are as follows: Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, marketable securities and listed equities. Level 2 - Pricing inputs are other than quoted prices in active markets included in level 1, which are either directly or indirectly observable as of the reported date and includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category generally include non-exchange-traded derivatives such as commodity swaps, interest rate swaps, options and collars. Level 3 – Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value. Management has determined based on note conversion history that the fair value of the notes is equal to their face value.

Note 5 - Related Party

Note 5 - Related Party	9 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	NOTE 4 – RELATED PARTY On February 4, 2015 the Company issued to an officer and director of the Company 10,000,000 shares with a value of $10,000 of series A preferred stock for service. Each share has 10 votes on all matters of the Company in which the shareholders can vote.

Note 6 - Equity

Note 6 - Equity	9 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	NOTE 5 - EQUITY During the nine months ended June 30 , 2016 the Company issued 208,430 shares of commons stock with a value of $39,769 for the conversion of convertible debt

Note 7 - Convertible Debt

Note 7 - Convertible Debt	9 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Debt Disclosure [Text Block]	NOTE 6 – CONVERTIBLE DEBT On November 5, 2015, the Company issued a Convertible Note (the “Note”) to Carebourn Capital, LP for a principle amount of $28,000 with an interest rate of 12% per annum. The note matures on August 5, 2016. The note is convertible by the holder at a discount of 50% of the lowest trading price of the Company’s stock for the 20 days prior to the conversion. On December 21, 2015, the Company issued a Convertible Note to Carebourn Capital, LP for a principle amount of $21,000 with an interest rate of 12% per annum. The note matures on September 16, 2016. The note is convertible by the holder at a discount of 50% of the lowest trading price of the Company’s stock for the 20 days prior to the conversion. On March 11, 2016, the Company issued a Convertible Note to Carebourn Capital, LP for a principle amount of $18,000 with net proceeds of $15,000 and with an interest rate of 12% per annum. The note matures on December 11, 2016. The note is convertible by the holder at a discount of 50% of the lowest trading price of the Company’s stock for the 20 days prior to the conversion. On March 14, 2016 the Company issued a Convertible Note to LG Capital Funding, LP for a principle amount of $17,000 with an interest rate of 12% per annum. The note matures on March 14, 2017. The note is convertible by the holder at a discount of 45% of the lowest trading price of the Company’s stock for the 20 days prior to the conversion. On May 17, 2016 the Company issued a Convertible Note Craig Savin for a principle amount of $15,000 with an interest rate of 12% per annum. The note matures on March 14, 2017. The note is convertible by the holder at a discount of 45% of the lowest trading price of the Company’s stock for the 20 days prior to the conversion. On May 26, 2016 the Company issued a Convertible Note to LG Capital Funding, LP for a principle amount of $17,000 with an interest rate of 12% per annum. The note matures on March 14, 2017. The note is convertible by the holder at a discount of 50% of the lowest trading price of the Company’s stock for the 20 days prior to the conversion. Net proceeds to the Company are $15,000 after deduction of legal fees of $2,000. On June 14, 2016 the Company issued a Convertible Note Craig Savin for a principle amount of $5,000 with an interest rate of 12% per annum. The note matures on March 14, 2017. The note is convertible by the holder at a discount of 45% of the lowest trading price of the Company’s stock for the 20 days prior to the conversion. As the market value of the Company’ stock is below it par value, Management has concluded that the benefit of the conversion feature is zero and has not allocate a value to the conversion. As of June 30, 2016 the Company outstanding liability of convertible debt was $415,769. The liability was as follows: Carebourn Capital LP $ 57,896 JMJ Capital 15,213 Craig Savin 20,000 JSJ Capital 2,179 LG Capital, LLC 240,480 Tonqquist Capital 80,000 Total $ 415,769

Note 8 - Subsequent Events

Note 8 - Subsequent Events	9 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 7 – SUBSEQUENT EVENTS On July 6, 2016, the Company adopted a 1-for-3,500 reverse split of the Company’s common stock. The company is proceeding with the necessary filings to affect the reverse split. On July 25, 2016, the Company issued a Convertible Note to Carebourn Capital, LP for a principle amount of $23,000 with an interest rate of 12% per annum. The note matures on July 25, 2017. The note is convertible by the holder at a discount of 45% of the lowest three trading price of the Company’s stock for the 20 days prior to the conversion.

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Accounting The Company maintains its books and records on the accrual basis of accounting. The accompanying financial statements have been prepared on that basis, in which revenues and gains are recognized when earned and expenses and losses are recognized when incurred.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The presentation of financial statements in conformity with generally accepted accounting principles in the United States of America 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. Actual results could differ from those estimates.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents For the purpose of the statement of cash flows, cash and cash equivalents include all cash balances, which are not subject to withdrawal restrictions or penalties, and highly liquid investments and debt instruments with a maturity of three months or less from the date of purchase.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments Our short-term financial instruments, including cash, other assets and accounts payable and accrued expenses consist primarily of instruments without extended maturities, the fair value of which, based on management’s estimates, reasonably approximate their book value. The fair value of our notes and advances payable is based on management estimates and reasonably approximates their book value based on their current maturity.
Earnings Per Share, Policy [Policy Text Block]	Net Loss per Common Share The Company computes per share amounts in accordance with Statement of Financial Accounting Standards (SFAS) ASC 260, Earnings per Share (EPS). ASC 260 requires presentation of basic and diluted EPS. Basic EPS is computed by dividing the income (loss) available to common shareholders by the weighted-average number of common shares outstanding for the period. Diluted EPS is based on the weighted-average number of shares of common stock and common stock equivalents outstanding during the periods.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock-Based Compensation The Company accounts for its stock based awards in accordance with Accounting Standards Codification subtopic 718-10, Compensation (“ASC 718-10”), which requires a fair value measurement and recognition of compensation expense for all share-based payment awards made to our employees and directors, including restricted stock awards. We estimate the fair value of stock using the stock price on date of the approval of the award. The fair value is then expensed over the requisite service periods of the awards, which is generally the date at which the counterparty’s performance is complete and the related amount recognized in our statements of operations.
Revenue Recognition, Policy [Policy Text Block]	Revenue and Cost Recognition The Company not generated revenue during the three and nine months period ended June 30, 2016 and 2015. It is the Company’s policy that revenue from product sales or services will be recognized in accordance with ASC 605 “Revenue Recognition”. Four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management’s judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company will defer any revenue for which the product was not delivered or is subject to refund until such time that the Company and the customer jointly determine that the product has been delivered or no refund will be required.
Income Tax, Policy [Policy Text Block]	Income Taxes The Company utilizes ASC 740 “Income Taxes” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each year-end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Temporary differences between taxable income reported for financial reporting purposes and income tax purposes primarily relate to the recognition of debt costs and stock based compensation expense. The adoption of ASC 740-10 did not have a material impact on the Company's results of operations or financial condition.

Note 7 - Convertible Debt (Tabl

Note 7 - Convertible Debt (Tables)	9 Months Ended
	Jun. 30, 2016
Notes Tables
Convertible Debt [Table Text Block]	Carebourn Capital LP $ 57,896 JMJ Capital 15,213 Craig Savin 20,000 JSJ Capital 2,179 LG Capital, LLC 240,480 Tonqquist Capital 80,000 Total $ 415,769

Note 1 - Basis of Presentatio16

Note 1 - Basis of Presentation and Organization (Details Textual)	Jul. 06, 2016	Feb. 14, 2013shares	Jan. 19, 2013shares	Jun. 30, 2016shares	Sep. 30, 2015shares	Feb. 04, 2015shares	Feb. 03, 2015shares	Feb. 13, 2013shares	Jan. 18, 2013shares
Perpetual Wind Power Corporation [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares			24,500,000
Stock Issued During Period, Shares, New Issues			2,500,000
Reverse Stock Split [Member] | Subsequent Event [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio	3,500
Common Stock, Shares, Outstanding		72,000,000	3,000,000	788,330	579,900			3,000,000	25,000,000
Common Stock, Shares, Issued			3,000,000	788,330	579,900				25,000,000
Stockholders' Equity Note, Stock Split, Conversion Ratio		24
Preferred Stock, Shares Authorized				100,000,000	100,000,000	100,000,000	10,000,000
Common Stock, Shares Authorized				10,000,000,000	10,000,000,000	900,000,000	250,000,000

Note 2 - Going Concern (Details

Note 2 - Going Concern (Details Textual) - USD ($)	Jun. 30, 2016	Sep. 30, 2015
Working Capital	$ (579,339)
Retained Earnings (Accumulated Deficit)	$ (1,335,644)	$ (1,083,232)

Note 3 - Summary of Significa18

Note 3 - Summary of Significant Accounting Policies (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Revenue, Net	$ 0	$ 0	$ 0	$ 0

Note 5 - Related Party (Details

Note 5 - Related Party (Details Textual) - Series A Preferred Stock [Member]	Feb. 04, 2015USD ($)shares
Stock Issued During Period, Shares, Issued for Services | shares	10,000,000
Stock Issued During Period, Value, Issued for Services | $	$ 10,000
Number of Voting Rights	10

Note 6 - Equity (Details Textua

Note 6 - Equity (Details Textual)	9 Months Ended
	Jun. 30, 2016USD ($)shares
Stock Issued During Period Shares Issued for Accrued Liabilities or Debt | shares	208,430
Stock Issued During Period Value Issued for Accured Liabilities or Debt | $	$ 39,769

Note 7 - Convertible Debt (Deta

Note 7 - Convertible Debt (Details Textual) - USD ($)	Jun. 14, 2016	May 26, 2016	May 17, 2016	Mar. 14, 2016	Mar. 11, 2016	Dec. 21, 2015	Nov. 05, 2015	Jun. 30, 2016	Jun. 30, 2015
Convertible Debt	$ 5,000	$ 17,000	$ 15,000	$ 17,000	$ 18,000	$ 21,000	$ 28,000
Debt Instrument, Interest Rate, Effective Percentage	12.00%	12.00%	12.00%	12.00%	12.00%	12.00%	12.00%
Debt Instrument, Convertible, Discount Percentage	45.00%	50.00%	45.00%	45.00%	50.00%	50.00%	50.00%
Proceeds from Convertible Debt		$ 15,000			$ 15,000			$ 162,001	$ 290,500
Professional Fees		$ 2,000
Convertible Notes Payable, Current								$ 415,769

Note 7 - Outstanding Liability

Note 7 - Outstanding Liability of Convertible Debt (Details)	Jun. 30, 2016USD ($)
Carebourn Capital LP [Member]
Convertible Notes Payable, Current	$ 57,896
JMJ Capital [Member]
Convertible Notes Payable, Current	15,213
Craig Savin [Member]
Convertible Notes Payable, Current	20,000
JSJ Capital [Member]
Convertible Notes Payable, Current	2,179
LG Capital Funding, LLC [Member]
Convertible Notes Payable, Current	240,480
Tonqquist Capital [Member]
Convertible Notes Payable, Current	80,000
Convertible Notes Payable, Current	$ 415,769

Note 8 - Subsequent Events (Det

Note 8 - Subsequent Events (Details Textual)	Jul. 25, 2016USD ($)	Jul. 06, 2016	Jun. 14, 2016USD ($)	May 26, 2016USD ($)	May 17, 2016USD ($)	Mar. 14, 2016USD ($)	Mar. 11, 2016USD ($)	Dec. 21, 2015USD ($)	Nov. 05, 2015USD ($)	Feb. 14, 2013
Reverse Stock Split [Member] | Subsequent Event [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio		3,500
Subsequent Event [Member]
Convertible Debt	$ 23,000
Debt Instrument, Interest Rate, Effective Percentage	12.00%
Debt Instrument, Convertible, Discount Percentage	45.00%
Stockholders' Equity Note, Stock Split, Conversion Ratio										24
Convertible Debt			$ 5,000	$ 17,000	$ 15,000	$ 17,000	$ 18,000	$ 21,000	$ 28,000
Debt Instrument, Interest Rate, Effective Percentage			12.00%	12.00%	12.00%	12.00%	12.00%	12.00%	12.00%
Debt Instrument, Convertible, Discount Percentage			45.00%	50.00%	45.00%	45.00%	50.00%	50.00%	50.00%