Ystrategies (YSTR) 10-Q 31 May 17 2017 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2017	May 22, 2017
Document And Entity Information Abstract
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2017
Entity Registrant Name	YSTRATEGIES CORP.
Entity Central Index Key	1,510,891
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2,017
Entity Filer Category	Smaller Reporting Company
Entity Units Outstanding		16,630,438
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Current assets
Cash	$ 17,987	$ 834
Prepaid expenses	86,763	2,934
Total current assets	104,750	3,768
Long term assets
Prepaid expense, net of current	62,911	8,231
Total long term assets	62,911	8,231
Total assets	167,661	11,999
Current liabilities
Accounts payable and accrued liabilities	169,881	146,596
Total current liabilities	169,881	146,596
Long term liabilities
Convertible notes payable-related parties, net	56,784	23,420
Convertible note payable-net	25,000
Total long term liabilities	81,784	23,420
Total liabilities	251,665	170,016
Stockholders' deficit
Common stock $0.001 par value; 75,000,000 shares authorized; 15,547,915 and 14,837,915 issued and outstanding at March 31, 2017 and December 31, 2016, respectively	15,548	14,838
Additional paid-in capital	2,856,536	2,678,728
Accumulated deficit	(2,956,088)	(2,851,583)
Total stockholders' deficit	(84,004)	(158,017)
Total liabilities and stockholders' deficit	$ 167,661	$ 11,999

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Common stock, par value per share	$ 0.001	$ 0.001
Common Stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	15,547,915	14,837,915
Common Stock, shares outstanding	15,547,915	14,837,915

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Revenue
Commissions		$ 7,217
Total revenue		7,217
Operating expenses
Costs of revenues		3,322
Depreciation		357
General and administrative	101,610	31,202
Total operating expenses	101,610	34,881
Net operating loss	(101,610)	(27,663)
Other expense
Interest expense	(2,895)	(269)
Total other expense	(2,895)	(269)
Net loss	$ (104,505)	$ (27,932)
Net loss per common share - basic and diluted	$ (0.01)	$ (0.01)
Weighted average common shares outstanding - basic and diluted	14,916,193	5,377,146

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Cash flows from operating activities:
Net loss	$ (104,505)	$ (27,932)
Adjustments to reconcile net loss to net cash used by operating activities:
Amortization of debt discount	1,974
Common stock issued for services	20,987	505
Depreciation		357
Expenses paid for the Company by a related party	25,027
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities	39,643	8,317
Accounts receivable		7,090
Prepaid expenses	4,027
Net cash used by operating activities	(12,847)	(11,663)
Cash flows from investing activities:
Cash flows from financing activities:
Proceeds from convertible notes payable, related party	5,000
Proceeds from convertible note payable	25,000
Common stock issued for cash		30,000
Net cash provided by financing activities	30,000	30,000
Net change in cash	17,153	18,337
Cash, beginning of period	834	1,766
Cash, end of period	17,987	20,103
Non-cash Investing and Financing Activities:
Beneficial conversion feature	14,995
Common stock issued for prepaid expenses	77,550
Stock issued for settlement of debt and derivative liability	64,986
Warrants issued to officer for forgiveness of debt	$ 41,385

DESCRIPTION OF BUSINESS

DESCRIPTION OF BUSINESS	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS	NOTE 1 – DESCRIPTION OF BUSINESS Ystrategies Corp., located in Pittsburgh PA, was incorporated, on January 19, 2011, as India Ecommerce Corporation (the "Company") under the laws of the State of Nevada. On March 9, 2016, India Ecommerce Corporation completed a merger with its wholly owned subsidiary, Ystrategies Corp., a Nevada corporation, which was incorporated solely to effect a change of name. As a result, the Company changed its name from India Ecommerce Corporation to Ystrategies Corp. The Company has modified its business model to include the management of interests in technology platforms and growth businesses with a focus on long term ownership in strong intellectual property positions.

BASIS OF PRESENTATION AND SIGNI

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited interim financial statements of Ystratergies have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited financial statements and notes thereto for the years ended December 31, 2016 and 2015 contained in the Company's Form 10-K originally filed with the Securities and Exchange Commission on April 21, 2017. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for the interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosure contained in the audited consolidated financial statements for years ended December 31, 2016 and 2015 as reported in the Company's Form 10-K have been omitted. Use of Estimates The preparation of financial statements in accordance with accounting principles generally accepted 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. A change in managements' estimates or assumptions could have a material impact on the Company's financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. The Company's financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented. Cash and Cash Equivalents For purposes of the statements of cash flows, cash equivalents include all highly liquid investments with original maturities of three months or less which are not securing any corporate obligations. The Company maintains its cash in bank deposit accounts, which, at times, may exceed federally insured limits. The Company has not experienced any losses in such accounts. Prepaid Expenses Prepaid expenses include the cost of common shares and warrants issued, in advance, for consulting services plus a security deposit for office space located in San Francisco, CA. 1,200,000 shares were issued, to two consultants, were recorded at a cost of $0.01 per share or a total cost of $12,000, and are being amortized over forty eight months, the life of the contracts. 550,000 shares were issued, to the same two consultants, were recorded at a cost of $0.141 per share or a total cost of $77,550 and will be amortized over forty two months, the remaining life of the contracts. 500,000 warrants were issued to a consultant at a cost of $0.13 per share or a total cost of $64,986 and will be amortized over twelve months, the term of the contract. Property and Equipment Property and equipment are carried at cost. Expenditures for maintenance and repairs are charged against operations. Renewals and betterments that materially extend the life of the assets are capitalized. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in income for the period. Depreciation is computed for financial statement purposes on a straight-line basis over estimated useful lives of the related assets. The estimated useful lives of depreciable assets are: Estimated Classification Useful Lives Furniture and fixtures 5-7 years Computers and office equipment 3-5 years Revenue Recognition The Company recognizes revenue for its professional services and product sales when persuasive evidence of an arrangement exists, performance of services has occurred or the product has been delivered, and the sales price is fixed or determinable and collectability is probable. During the three months ended March 31, 2017 the Company did not earn any fees for consulting services or from commissions. Impairment of Long-lived Assets Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities 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. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility is uncertain. The Company also follows the guidance related to accounting for income tax uncertainties. In accounting for uncertainty in income taxes, the Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more likely than not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. No liability for unrecognized tax benefits was recorded as of March 31, 2017 or December 31, 2016. Fair Value Measurements The fair value of a financial instrument is the amount that could be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Financial assets are marked to bid prices and financial liabilities are marked to offer prices. Fair value measurements do not include transaction costs. A fair value hierarchy is used to prioritize the quality and reliability of the information used to determine fair values. Categorization within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The fair value hierarchy is defined into the following three categories: Level 1: Quoted market prices in active markets for identical assets or liabilities Level 2: Observable market-based inputs or inputs that are corroborated by market data Level 3: Unobservable inputs that are not corroborated by market data Stock-Based Compensation The Company records stock-based compensation at fair value as of the date of grant and recognizes the corresponding expense over the requisite service period. Compensation expense is generally recognized on a straight line basis over the service period. Loss per Common Share Basic earnings per share are calculated dividing income available to common stockholders by the weighted average number of common shares outstanding. Diluted earnings per share are based on the assumption that all dilutive convertible shares and stock options and warrants were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, warrants and options are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. There were 2,235,059 dilutive shares outstanding as of March 31, 2017. Research and Development Costs The Company has and will continue to enter into participation contracts with third party entities that will require funding for the development and production of various products. Each contract will be analyzed and reviewed based on its specific content, to determine its specific disclosure with regard to ASC 350-30. The Company has reviewed the existing agreements and has determined that it is not economically feasible, at this time, to determine, for any of the products being developed, the economic benefit to be received, nor their future useful life and therefore has expensed $40,027 previous to the current three months and $0, as research and development costs, during the three months ended March 31, 2017. Recently Adopted Accounting Pronouncements The Company has evaluated recent accounting pronouncements, through March 31, 2017, and believes that none are expected to have a material effect on the Company's financial statements.

GOING CONCERN

GOING CONCERN	3 Months Ended
	Mar. 31, 2017
GOING CONCERN [Abstract]
GOING CONCERN	NOTE 3 – GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. Since its inception, the Company has been engaged substantially in financing activities and developing its business plan and marketing. As a result, the Company incurred accumulated net losses through December 31, 2016 of $2,851,583. In addition, the Company's development activities since inception have been financially sustained through the sale of capital stock and capital contributions from note holders. The ability of the Company to continue as a going concern is dependent upon its ability to raise additional capital from the sale of common stock or through debt financing and, ultimately, the achievement of significant operating revenues. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2017
Property, Plant and Equipment, Net [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment consisted of the following as of March 31, 2017 and December 31, 2016. March 31 December 31 2017 2016 Computers and office equipment $ 8,614 $ 8,614 less: accumulated depreciation (8,614 ) (8,614 ) Equipment - net $ - $ - Depreciation expense was $0 for the three months ended March 31, 2017 and $357 for the year ended December 31, 2016.

CUSTOMER DEPOSIT

CUSTOMER DEPOSIT	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
CUSTOMER DEPOSIT	NOTE 5 – CUSTOMER DEPOSIT On May 7, 2015 the Company entered into a nine month exclusive, confidential consulting agreement with a client to provide the client with services designed to launch and manage certain television operations, including the purchase and configuration of the equipment necessary to do so. Because the final total cost of such purchases isn't certain and until such time as the contract purchases have been completed, the Company has determined that the fee minus any expenditures would be disclosed as a customer deposit. The contract was fulfilled, in accordance with the contractual agreement, during the three months ended September 30, 2015 and the net proceeds were reported as income.

CONTINGENCIES

CONTINGENCIES	3 Months Ended
	Mar. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	NOTE 6 – CONTINGENCIES On December 21, 2014 the Company signed an agreement, with a vendor, to become an exclusive distributor for the vendor’s product. The agreement included a clause that, in order to maintain the exclusive distributorship, the Company would have to purchase and pay, each quarter, for 10,000 units of the vendor’s product. The Company did not attain that quantity of purchases but does believe, other than the loss of the exclusivity franchise, it has no additional or future liability.

NOTES PAYABLE

NOTES PAYABLE	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 5– NOTES PAYABLE The components of notes payable at March 31, 2017 and December 31, 2016 are summarized in the following tables. March 31 December 31 2017 2016 Note payable – 5% interest, unsecured and due January 1, 2019 25,000 - Balance - March 31, 2017 $ 25,000 $ - On December 31, 2016 the holder of the 24% related party note payable converted the note and accrued interest into warrants. On March 14, 2017 the Company issued a convertible promissory note in the amount of $25,000 with principal and interest due and payable on or before January 1, 2019, bearing interest of 5% per annum and convertible into common shares at $0.1333 per share after 180 days, at the holder's option. Due to the fact that the trading price of the Company's stock was less than the stated conversion rate of the note, there was no beneficial conversion feature. March 31, December 31, 2017 2016 Related party convertible notes payable -5% interest; due January 1, 2019 $ 70,591 $ 24,206 less: unamortized discount (13,807 ) (786 ) Balance - March 31, 2017 $ 56,784 $ 23,420 Between July 21, and October 31, 2016 two directors and one affiliate, were issued convertible promissory notes totaling $16,706 with principal and interest due and payable on or before January 1, 2019, bearing interest of 5% per annum and convertible into common shares at $0.135 per share after 180 days, at the holder's option. Because the trading price of the Company's stock was less than the stated conversion rate of the note, there was no beneficial conversion feature. On August 4, and August 5, 2016 one director and two affiliates were issued convertible promissory notes totaling $7,500 with principal and interest due and payable on or before January 1, 2019, bearing interest of 5% per annum and convertible into common shares at $0.135 per share after 180 days, at the holder's option. Due to the fact that the trading price of the Company's stock was greater than the stated conversion rate of the note, the Company calculated the effective conversion price of the note based on the relative fair value allocated to the debt to determine the fair value of any beneficial conversion feature, in accordance with ASC 470-20-30. A discount of $945 for the beneficial conversions was recorded against these notes and will be amortized against interest expense through the life of the notes. During the three months ended March 31, 2017 interest expense of $99 was recorded as part of the amortization of the beneficial conversion feature of the notes. On January 1, 2017 a director was issued a convertible promissory note, convertible at $0.13333 per share after 180 days at the holder's option, bearing interest of 5% per annum, principal and interest due, in full if not paid sooner, on January 1, 2019, in the amount of $41,385, of which $17,385 was to pay overhead items and $24,000 was to pay accrued salary owing under a consulting agreement. Due to the fact that the trading price of the Company's stock was greater than the stated conversion rate of the note, the Company calculated the effective conversion price of the note based on the relative fair value allocated to the debt to determine the fair value of any beneficial conversion feature, in accordance with ASC 470-20-30. A discount of $14,995 for the beneficial conversion was recorded against this note and will be amortized against interest expense through the life of the note. During the three months ended March 31, 2017 interest expense of $1,874 was recorded as part of the amortization of the beneficial conversion feature of the notes. On January 20, 2017 the Company issued, to a director, a $5,000 convertible promissory note to secure a cash advance, principal and interest repayable on or before January 1, 2019, bearing interest of 5% per annum and convertible into common shares at a cost of $0.135 per share after 180 days, at the holder's option. Because the trading price of the Company's stock was less than the stated conversion rate of the note, there was no beneficial conversion feature.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
RELATED PARTY NOTE PAYABLE	NOTE 6 – RELATED PARTY TRANSACTIONS On February 29, 2016, the Company resolved to sell 600,000 post-split common shares to, each of, two individuals, for a total consideration of $30,000 cash, which was received on March 3, 2016. On March 10, 2016, the Board of Directors appointed Messrs. Jim Kiles and Paul Overby to the two vacant positions on the Company's Board of Directors. Mr. Kiles was also appointed President and Chief Executive Officer in the place of Ashish Badjatia, who resigned as President and CEO. Mr. Overby was appointed Chief Strategy Officer. On June 3, 2016 the Company issued 7,249,999 of its common restricted shares to seven individuals for past services provided as directors, officers and employees. The shares were recorded at a cost of $0.26, each, for a total cost of $1,885,000. On April 1, 2016, the Board of Directors passed a resolution to pay Ashish Badjatia, a director and operating officer, $3,000 per month as compensation for services to be rendered. On October 1, 2016 the Company entered into a new contract with Mr. Badjatia to compensate him at the rate of $8,000 per month plus out of pocket expenses. Unpaid compensation under the later contract is convertible, quarterly, into restricted common shares, at a cost of $0.1333 per share. On December 31, 2016, Mr. Badjatia was owed, as a result of both contracts, a total of $36,000 in unpaid compensation. In addition, the Company owed Mr Badjatia $36,548, for accrued but unpaid consulting fees of $24,500 and $12,048 for a convertible note and accrued interest. On December 31, 2016 the Company and Mr. Badjatia agreed to cancel that debt and issue 73,096 common stock warrants to Mr. Badjatia to be exercised, any time after thirty days but within five years from the date of issuance, at $0.50 per share. On October 1, 2016 the Company entered into a consulting contract with James Kiles to compensate him at the rate of $8,000 per month plus out of pocket expenses. Unpaid compensation under the consulting contract is convertible into restricted common shares quarterly at the cost of $0.1333 per share. During the year ended December 31, 2016 two directors and two affiliates were issued convertible promissory notes repayable on or before January 1, 2019, bearing interest of 5% per annum and convertible into common shares at a cost of $0.135 per share after 180 days, at the holder's option. On January 1, 2017 a director was issued a convertible promissory note, convertible at $0.13333 per share after 180 days at the holder's option, bearing interest of 5% per annum, principal and interest due, in full if not paid sooner, on January 1, 2019, in the amount of $41,385, of which $17,385 was to pay overhead items and $24,000 was to pay accrued salary owing under a consulting agreement. On January 20, 2017 the Company issued, to a director, a $5,000 convertible promissory note to secure a cash advance, principal and interest repayable on or before January 1, 2019, bearing interest of 5% per annum and convertible into common shares at a cost of $0.135 per share after 180 days, at the holder's option. Because the trading price of the Company's stock was less than the stated conversion rate of the note, there was no beneficial conversion feature. March 31, December 31, 2017 2016 Related party convertible notes payable -5% interest; due January 1, 2019 $ 70,591 $ 24,206 less: unamortized discount (13,807 ) (786 ) Balance - March 31, 2017 $ 56,784 $ 23,420

STOCKHOLDERS' DEFICIT

STOCKHOLDERS' DEFICIT	3 Months Ended
	Mar. 31, 2017
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' DEFICIT	NOTE 7 – STOCKHOLDERS' DEFICIT The total number of common shares authorized that may be issued by the Company is 75,000,000 shares with a par value of $0.001 per share. There are no preferred shares authorized to be issued. There were 15,547,915 and 14,837,915 shares of post-split common stock issued and outstanding at March 31, 2017 and December 31, 2016. On March 3, 2016 the Company received a cash payment of $30,000, for the sale of 12,000,000 pre-reverse split shares at a cost of $0.0025 per share or 1,200,000 post-reverse common shares, at a cost of $0.025 per share. On June 3, 2016, the Company issued 7,249,999 common restricted shares to seven individuals, officers and directors, to compensate them for past services. The shares were recorded, based on the fair market value of the stock on that date, at $0.26 per share for a total cost of $1,885,000. On June 3, 2016, the Company approved the issuance of 50,000 common restricted shares to a consultant for services provided and to be provided. The shares were recorded, based on the fair market value of the stock on that date, at $0.26 per share, for a total cost of $13,000. On June 30, 2016 the Company issued 25,000 common restricted shares to the same consultant for services rendered, based on the fair market value of the stock on that date, at $0.1051 per share or a total cost of $2,628. On September 27, 2016 the Company issued 700,000 and 500,000 shares, respectively, to two consultants for services to be provided, based on the fair market value of the stock on that date of $0.01 per share or a total cost of $12,000. The 700,000 common shares were recorded at $0.01per share, based on the fair market value of the stock on September 27, 2016, and were recorded as a prepaid expense, of $7,000, to be amortized, over the term of the contract. In addition, this consultant will accrue $8,000 in fees with the consultant having the option to convert the accrued fees into 25,000 shares of common stock each quarter. Similarly, the 500,000 common shares were valued at $0.01, based on the fair market value of the stock on September 27, 2016, and were recorded as a prepaid expense, of $5,000, to be amortized, over the term of the contract. The contracts contained a commitment to issue an additional 300,000 and 250,000 shares, respectively, by March 31, 2017. On September 27, 2016 the Company also issued 105,000 common shares to seven consultants in return for the Company's right to utilize the consultants' images and profiles in marketing and other materials to be disseminated from time to time. The shares were recorded at a cost of $0.10 per share for a total cost of $10,500. On January 19, 2017 and March 27, 2017 the Company issued 30,000 and 10,000 restricted common shares pursuant to a consulting agreement, recorded at a cost of $0.1281 and $0.17 per share for a total cost of $5,543. On February 17, 2017 the Company issued 105,000 common shares to seven consultants in return for the Company's right to utilize the consultants' images and profiles in marketing and other materials to be disseminated from time to time. The shares were recorded at a cost of $0.1285 per share for a total cost of $13,493. On February 28, 2017 the Company issued 15,000 common shares to one consultant in return for the Company's right to utilize the consultants' images and profiles in marketing and other materials to be disseminated from time to time. The shares were recorded at a cost of $0.13 per share for a total cost of $1,950 On March 31, 2017 the Company issued 550,000 common shares to two consultants as payment for their services. The shares were recorded at a cost of $0.141 per share or a total of $77,550 and charged to prepaid expense, to be amortized over 42 months, which is the remaining term of the consulting agreements.

STOCK PURCHASE WARRANTS

STOCK PURCHASE WARRANTS	3 Months Ended
	Mar. 31, 2017
Other Liabilities Disclosure [Abstract]
STOCK PURCHASE WARRANTS	NOTE 8 – STOCK PURCHASE WARRANTS On March 14, 2017, 500,000 warrants were issued, to a consultant, in consideration of consulting services to be provided during the ensuing year. During the year ended December 31, 2016, the Company issued 73,096 warrants to acquire its common stock. In applying the Black-Scholes options pricing model to the options and warrant grants, the fair value of our share-based awards granted were estimated using the following assumptions for the periods indicated below: March 31, 2017 December 31, 2016 Risk-free interest rate 1.06% 1.93% Expected options life 5.00 5.00 Expected dividend yield - - Expected price volatility 330.11% 348.69% A summary of the status of the Company's stock options as of March 31, 2017 and changes during the three months ended March 31, 2017 and for the year ended December 31, 2016 is presented below: Number of Warrants Outstanding at December 31, 2016 1,739,763 Warrants granted during the three months ended March 31, 2017 500,000 Warrants exercised - Warrants forfeited or expired - Outstanding at March 31, 2017 2,239,763 Exercisable at March 31, 2017 2,739,763 The following table summarizes information about options and warrants as of March 31, 2017: Warrants Outstanding Warrants Exercisable Exercise Price Number Outstanding Weighted Average Remaining Contractual Life (in years) Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $ 0.06 1,666,667 2.67 $ 0.06 1,666,667 $ 0.06 $ 0.50 73,096 4.96 $ 0.50 73,096 $ 0.50 $ 0.1333 500,000 4.96 $ 0.1333 500,000 $ 0.1333 2,239,763 3.26 $ 0.09 2,239,763 $ 0.09

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2017
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9 – SUBSEQUENT EVENTS On April 23, 2017 the Company issued 150,000 common shares to a consultant as compensation for services provided. On April 24, 2017 the Company liquidated, substantially all of its debt of $124,305, owing to James Kiles by issuing, to him, 932,523 common shares.

BASIS OF PRESENTATION AND SIG17

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited interim financial statements of Ystratergies have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited financial statements and notes thereto for the years ended December 31, 2016 and 2015 contained in the Company's Form 10-K originally filed with the Securities and Exchange Commission on April 21, 2017. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for the interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosure contained in the audited consolidated financial statements for years ended December 31, 2016 and 2015 as reported in the Company's Form 10-K have been omitted.
Use of Estimates	Use of Estimates The preparation of financial statements in accordance with accounting principles generally accepted 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. A change in managements' estimates or assumptions could have a material impact on the Company's financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. The Company's financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented.
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of the statements of cash flows, cash equivalents include all highly liquid investments with original maturities of three months or less which are not securing any corporate obligations. The Company maintains its cash in bank deposit accounts, which, at times, may exceed federally insured limits. The Company has not experienced any losses in such accounts.
Property and Equipment	Property and Equipment Property and equipment are carried at cost. Expenditures for maintenance and repairs are charged against operations. Renewals and betterments that materially extend the life of the assets are capitalized. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in income for the period. Depreciation is computed for financial statement purposes on a straight-line basis over estimated useful lives of the related assets. The estimated useful lives of depreciable assets are: Estimated Classification Useful Lives Furniture and fixtures 5-7 years Computers and office equipment 3-5 years
Revenue Recognition	Revenue Recognition The Company recognizes revenue for its professional services and product sales when persuasive evidence of an arrangement exists, performance of services has occurred or the product has been delivered, and the sales price is fixed or determinable and collectability is probable. During the three months ended March 31, 2017 the Company did not earn any fees for consulting services or from commissions.
Impairment of Long-Lived Assets	Impairment of Long-lived Assets
Income Taxes	Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities 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. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility is uncertain. The Company also follows the guidance related to accounting for income tax uncertainties. In accounting for uncertainty in income taxes, the Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more likely than not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. No liability for unrecognized tax benefits was recorded as of March 31, 2017 or December 31, 2016.
Fair Value of Financial Instruments	Fair Value Measurements The fair value of a financial instrument is the amount that could be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Financial assets are marked to bid prices and financial liabilities are marked to offer prices. Fair value measurements do not include transaction costs. A fair value hierarchy is used to prioritize the quality and reliability of the information used to determine fair values. Categorization within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The fair value hierarchy is defined into the following three categories: Level 1: Quoted market prices in active markets for identical assets or liabilities Level 2: Observable market-based inputs or inputs that are corroborated by market data Level 3: Unobservable inputs that are not corroborated by market data
Stock-based Compensation	Stock-Based Compensation The Company records stock-based compensation at fair value as of the date of grant and recognizes the corresponding expense over the requisite service period. Compensation expense is generally recognized on a straight line basis over the service period.
Loss per Common Share	Loss per Common Share Basic earnings per share are calculated dividing income available to common stockholders by the weighted average number of common shares outstanding. Diluted earnings per share are based on the assumption that all dilutive convertible shares and stock options and warrants were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, warrants and options are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. There were 2,235,059 dilutive shares outstanding as of March 31, 2017.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements The Company has evaluated recent accounting pronouncements, through March 31, 2017, and believes that none are expected to have a material effect on the Company's financial statements.

BASIS OF PRESENTATION AND SIG18

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Schedule of Useful Lives	Estimated Classification Useful Lives Furniture and fixtures 5-7 years Computers and office equipment 3-5 years

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2017
Property, Plant and Equipment, Net [Abstract]
Schedule of Property and Equipment	March 31 December 31 2017 2016 Computers and office equipment $ 8,614 $ 8,614 less: accumulated depreciation (8,614 ) (8,614 ) Equipment - net $ - $ -

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
Schedule of Notes Payable	March 31 December 31 2017 2016 Note payable – 5% interest, unsecured and due January 1, 2019 25,000 - Balance - March 31, 2017 $ 25,000 $ - March 31, December 31, 2017 2016 Related party convertible notes payable -5% interest; due January 1, 2019 $ 70,591 $ 24,206 less: unamortized discount (13,807 ) (786 ) Balance - March 31, 2017 $ 56,784 $ 23,420

STOCK PURCHASE WARRANTS (Tables

STOCK PURCHASE WARRANTS (Tables)	3 Months Ended
	Mar. 31, 2017
Other Liabilities Disclosure [Abstract]
Fair value assumptions	March 31, 2017 December 31, 2016 Risk-free interest rate 1.06% 1.93% Expected options life 5.00 5.00 Expected dividend yield - - Expected price volatility 330.11% 348.69%
Changes and status of options	Number of Warrants Outstanding at December 31, 2016 1,739,763 Warrants granted during the three months ended March 31, 2017 500,000 Warrants exercised - Warrants forfeited or expired - Outstanding at March 31, 2017 2,239,763 Exercisable at March 31, 2017 2,739,763
Summary of options and warrants	Warrants Outstanding Warrants Exercisable Exercise Price Number Outstanding Weighted Average Remaining Contractual Life (in years) Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $ 0.06 1,666,667 2.67 $ 0.06 1,666,667 $ 0.06 $ 0.50 73,096 4.94 $ 0.50 73,096 $ 0.50 $ 0.1333 500,000 .96 $ 0.1333 500,000 $ 0.1333 2,239,763 2.36 $ 0.08 2,239,763 $ 0.09

BASIS OF PRESENTATION AND SIG22

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Details)	3 Months Ended
	Mar. 31, 2017
Minimum [Member]
Estimated useful life - Furniture and fixtures	5 years
Estimated useful life - Computers and office equipment	3 years
Maximum [Member]
Estimated useful life - Furniture and fixtures	7 years
Estimated useful life - Computers and office equipment	5 years

GOING CONCERN (Details)

GOING CONCERN (Details)	Mar. 31, 2017USD ($)
GOING CONCERN [Abstract]
Accumulated net loss	$ 2,956,088

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Property, Plant and Equipment, Net [Abstract]
Computer and office equipment	$ 8,614		$ 8,614
Accumulated depreciation	(8,614)		(8,614)
Depreciation		$ 357	$ 357

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Debt Disclosure [Abstract]
Note payable - 24% interest, unsecured and due January 2013	$ 4,500
Notes payable		54,500
Total of Notes	4,500	54,500
Related party convertible notes payable	70,591	24,206
less: unamortized discount	(13,807)	(786)
Balance - December 31, 2016	$ 56,784	$ 23,420

STOCKHOLDERS' DEFICIT (Details)

STOCKHOLDERS' DEFICIT (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Equity [Member]
Number of shares issued/sold		12,000,000
Proceeds from shares sold		$ 30,000
Per share value		$ 0.0025
Per share cost		$ 0.025
Equity 2 [Member]
Number of shares issued/sold		7,249,999
Per share value		$ 0.26
Cost		$ 1,885,000
Equity 3 [Member]
Number of shares issued/sold		50,000
Per share value		$ 0.26
Cost		$ 13,000
Per share cost		$ 0.26
Equity 4 [Member]
Number of shares issued/sold		25,000
Per share value		$ 0.1051
Cost		$ 2,628
Per share cost		$ .1051
Equity 5 [Member]
Number of shares issued/sold		700,000
Proceeds from shares sold		$ 7,000
Desription of transaction		On September 27, 2016 the Company issued 700,000 and 500,000 shares, respectively, to two consultants for services to be provided, based on the fair market value of the stock on that date of $0.01 per share or a total cost of $12,000. The 700,000 common shares were recorded at $0.01per share, based on the fair market value of the stock on September 27, 2016, and were recorded as a prepaid expense, of $7,000, to be amortized, over the term of the contract. In addition, this consultant will accrue $8,000 in fees with the consultant having the option to convert the accrued fees into 25,000 shares of common stock each quarter. Similarly, the 500,000 common shares were valued at $0.01, based on the fair market value of the stock on September 27, 2016, and were recorded as a prepaid expense, of $5,000, to be amortized, over the term of the contract. The contracts contained a commitment to issue an additional 300,000 and 250,000 shares, respectively, by March 31, 2017.
Per share value		$ 0.01
Equity 6 [Member]
Number of shares issued/sold		500,000
Proceeds from shares sold		$ 5,000
Desription of transaction		On September 27, 2016 the Company issued 700,000 and 500,000 shares, respectively, to two consultants for services to be provided, based on the fair market value of the stock on that date of $0.01 per share or a total cost of $12,000. The 700,000 common shares were recorded at $0.01per share, based on the fair market value of the stock on September 27, 2016, and were recorded as a prepaid expense, of $7,000, to be amortized, over the term of the contract. In addition, this consultant will accrue $8,000 in fees with the consultant having the option to convert the accrued fees into 25,000 shares of common stock each quarter. Similarly, the 500,000 common shares were valued at $0.01, based on the fair market value of the stock on September 27, 2016, and were recorded as a prepaid expense, of $5,000, to be amortized, over the term of the contract. The contracts contained a commitment to issue an additional 300,000 and 250,000 shares, respectively, by March 31, 2017.
Per share value		$ 0.01
Equity 7 [Member]
Number of shares issued/sold		105,000
Per share value		$ 0.10
Cost		$ 10,500
Per share cost		$ 0.10
Equity 8 [Member]
Number of shares issued/sold	40,000
Cost	$ 5,543
Per share cost	$ 0.1281
Equity 9 [Member]
Number of shares issued/sold	105,000
Cost	$ 13,493
Equity 10 [Member]
Number of shares issued/sold	15,000
Cost	$ 1,950
Per share cost	$ 0.13

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Related Party Transactions Details
Related party convertible notes payable -5% interest; due January 1, 2019	$ 70,591	$ 24,206
less: unamortized discount	(13,807)	(786)
Balance - March 31, 2017	$ 56,784	$ 23,420

STOCK PURCHASE WARRANTS - Fair

STOCK PURCHASE WARRANTS - Fair value assumptions (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Other Liabilities Disclosure [Abstract]
Risk-free interest rate	1.06%	19.30%
Expected options life	5 years	5 years
Expected dividend yield
Expected price volatility	330.11%	348.69%

STOCK PURCHASE WARRANTS - Chang

STOCK PURCHASE WARRANTS - Changes and status of options (Details)	3 Months Ended
	Mar. 31, 2017shares
Other Liabilities Disclosure [Abstract]
Outstanding at December 31, 2016	1,739,763
Warrants granted	500,000
Warrants exercised
Warrants forfeited or expired
Outstanding at March 31, 2017	2,239,763
Exercisable at March 31, 2017	2,239,763

STOCK PURCHASE WARRANTS - Summa

STOCK PURCHASE WARRANTS - Summary of options and warrants (Details)	3 Months Ended
	Mar. 31, 2017USD ($)$ / sharesshares
Warrants Outstanding | $	$ 2,239,763
Warrants Outstanding - Weighted Average Remaining Contractual Life (in years)	3 years 1 month 5 days
Warrants Outstanding - Weighted Average Exercise Price	$ 0.09
Warrants Exercisable | shares	2,239,763
Warrants Exercisable - Weighted Average Exercise Price	$ 2,239,763
Warrant [Member]
Exercise Price	$ 0.06
Warrants Outstanding | $	$ 1,666,667
Warrants Outstanding - Weighted Average Remaining Contractual Life (in years)	2 years 6 months 5 days
Warrants Outstanding - Weighted Average Exercise Price	$ 0.06
Warrants Exercisable | shares	2,239,763
Warrants Exercisable - Weighted Average Exercise Price	$ 0.06
Warrant 2 [Member]
Exercise Price	$ 0.50
Warrants Outstanding | $	$ 73,096
Warrants Outstanding - Weighted Average Remaining Contractual Life (in years)	4 years 11 months 25 days
Warrants Outstanding - Weighted Average Exercise Price	$ 0.50
Warrants Exercisable | shares	73,096
Warrants Exercisable - Weighted Average Exercise Price	$ 0.50
Warrant 3 [Member]
Exercise Price	$ 0.1333
Warrants Outstanding | $	$ 500,000
Warrants Outstanding - Weighted Average Remaining Contractual Life (in years)	4 years 11 months 25 days
Warrants Outstanding - Weighted Average Exercise Price	$ 0.1333
Warrants Exercisable | shares	500,000
Warrants Exercisable - Weighted Average Exercise Price	$ 0.1333

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	1 Months Ended	3 Months Ended
	Apr. 30, 2017	Mar. 31, 2017	Mar. 31, 2016
Subsequent Events Details
Common shares issued to consultant for payment	$ 150,000	$ 20,987	$ 505
Common shares issued to James Kiles to liquidate all of its debt	932,523
Value for shares issued to James Kiles	$ 124,305