Primco Management (PMCM) 10-Q 18 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	9 Months Ended
	Sep. 30, 2013
Document and Entity Information:	'
Entity Registrant Name	'Primco Management Inc.
Document Type	'10-Q
Document Period End Date	30-Sep-13
Amendment Flag	'false
Entity Central Index Key	'0001516522
Current Fiscal Year End Date	'--12-31
Entity Common Stock, Shares Outstanding	1,001,472,435
Entity Public Float	$0
Entity Filer Category	'Smaller Reporting Company
Entity Current Reporting Status	'Yes
Entity Voluntary Filers	'Yes
Entity Well-known Seasoned Issuer	'No
Document Fiscal Year Focus	'2013
Document Fiscal Period Focus	'Q3

Primco_Management_Inc_A_Develo

Primco Management Inc. (A Development Stage Company) - Consolidated Balance Sheets - September 30, 2013 (Unaudited) and December 31, 2012 (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current Assets	'	'
Cash	$115,414	$91
Accounts receivable	16,368	0
Inventory, net	85,832	0
Intellectual Property Rights: Music	2,603,684	0
Intellectual Property Rights: Motion Picture	275,000	0
Prepayments	56,250	0
Total Current Assets	3,152,548	91
Fixed assets, net of depreciation	8,399	0
Other assets:	'	'
Music catalog	356,911	0
Equity investment	8,714	0
Total Other Assets	365,625	0
TOTAL ASSETS	3,526,572	91
Current Liabilities	'	'
Accounts Payable	47,477	0
Accrued liabilities	269,345	10,000
Due to affiliated company	25,750	0
Short-term debt	2,317,000	0
Short-term convertible debt, net of discount of $87,151	705,363	0
Derivative liability	120,931	0
Total Liabilities	3,485,866	10,000
Stockholders' Equity (Deficit)	'	'
Preferred stock, $0.00001 par value, 10,000,000 shares authorized, 7,000,000 and 0 shares issued and outstanding as of September 30, 2013 and December 31, 2012 respectively	70	0
Common stock, $0.00001 par value, 4,990,000,000 shares authorized, 734,535,413 and 184,912,000 shares issued and outstanding as of September 30, 2013 and December 31, 2012 respectively	7,345	1,849
Additional paid-in capital	2,885,861	186,526
Accumulated deficit during development stage	-2,852,570	-198,284
Total Stockholders' Equity (Deficit)	40,636	-9,909
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$3,526,502	$91

Primco_Management_Inc_A_Develo1

Primco Management Inc. (A Development Stage Company) - Consolidated Statements of Operations - For the Three and Nine Months Ended September 30, 2013 and 2012 and for the Period from Inception (October 14, 2010) through September 30, 2013 - (Unaudited) (USD $)	3 Months Ended		9 Months Ended		36 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Revenue	'	'	'	'	'
Music product sales	$29,635	$0	$43,550	$0	$43,550
Less: cost of sales	18,787	0	29,130	0	29,130
Gross margin	10,848	0	14,420	0	14,420
Property management fees	0	500	0	2,600	6,185
Total revenue	10,848	500	14,420	2,600	20,605
Operating Expenses:	'	'	'	'	'
General and administrative	344,152	2,500	547,034	130,140	751,503
Operating loss	-333,304	-2,000	-532,614	-127,540	-730,898
Other income (expense):	'	'	'	'	'
Interest expense	-340,404	0	-580,319	0	-580,319
Loss on change in fair value of derivative liability (net)	-980,295	0	-1,541,353	0	-1,541,353
Total other income (expense)	-1,320,699	0	-2,121,672	0	-2,121,672
Net loss	($1,654,003)	($2,000)	($2,654,286)	($127,540)	($2,852,570)
Basic and diluted net loss from continuing operations per share	($0.00)	$0	($0.01)	$0	($0.01)
Basic and diluted weighted average shares	609,361,131	184,912,000	471,533,571	184,912,000	214,651,560

Primco_Management_Inc_A_Develo2

Primco Management Inc. (A Development Stage Company) - Consolidated Statements of Cash Flows - For the Nine Months Ended September 30, 2013 and 2012 and for the Period from Inception (October 14, 2010) through September 30, 2013 - (Unaudited) (USD $)	9 Months Ended		36 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Cash flows provided by (used in) operating activities:	'	'	'
Net loss	($2,654,286)	($127,540)	($2,852,570)
Adjustments to reconcile net loss to net cash used by operating activities:	'	'	'
Depreciation	764	0	764
Financial consultants paid with stock	92,000	0	92,000
Inventory acquired with stock	15,000	0	15,000
Interest expense paid with stock	2,086	0	2,086
Increase in accounts receivable	-16,368	-500	-16,368
Increase in inventory (net)	-10,832	0	-10,832
Increase in prepaid expenses and deposits	-64,964	0	-64,964
Increase (decrease) in accounts payable	47,477	-550	47,477
Increase in amount due to affiliated company	25,750	0	25,750
Increase (decrease) in accrued liabilities	144,504	-3,000	154,504
Discount on short-term convertible debt	-87,151	0	-87,151
Change in fair market value of derivative liability	2,176,189	0	2,176,189
Cash flows provided by (used in) operating activities	-329,831	-131,590	-518,115
Cash flows from (used in) investing activities:	'	'	'
Acquisition of Top Sail Productions, LLC	-75,000	0	-75,000
Acquisition of music rights and related music costs	-853,684	0	-853,684
Purchase of furniture and equipment	-9,163	0	-9,163
Cash flows from (used in) investing activities	-937,847	0	-937,847
Cash flows from financing activities:	'	'	'
Proceeds from short-term convertible debt	1,383,001	0	1,383,001
Proceeds from issuance of stock	0	0	165,800
Proceeds from officer advances (net)	0	18,950	22,575
Cash flows from financing activities	1,383,001	18,950	1,571,376
Net Increase (Decrease) in Cash	115,323	-112,640	115,414
Cash, beginning of period	91	112,731	0
Cash, end of period	115,414	91	115,414
Supplemental disclosure of non-cash financing activities:	'	'	'
Short-term debt assumed in purchase of music library	242,000	0	242,000
Issuance of preferred stock in partial consideration for acquisition of music library	70	0	70
Short-term debt incurred to acquire motion picture and music related rights	2,025,000	0	2,025,000
Total short-term debt incurred	$2,267,070	$0	$2,267,070

Note_1_Nature_of_Business_and_

Note 1 - Nature of Business and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2013
Notes	'
Note 1 - Nature of Business and Summary of Significant Accounting Policies:	'
	NOTE 1 – NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:
	Organization
	Primco Management Inc. (the “Company”) was incorporated under the laws of the state of Delaware on October 14, 2010.
	Share Capital
	On October 10, 2012, the Company’s board of directors adopted a resolution approving an amendment to our Articles of Incorporation to effectuate an increase of the authorized common shares from 25,000,000 par value $0.001 to 500,000,000 par value $0.001 and additionally authorized a 20 for 1 forward split increasing the number of issued and outstanding common shares from 9,245,600 common shares to 184,912,000 common shares. The forward split did not affect the number of authorized common shares or their par value.
	On June 10, 2013, the Company’s board of directors adopted a resolution approving an amendment to the Articles of Incorporation increasing the authorized common shares from 500,000,000 par value $0.001 to 2,000,000,000 par value $0.00001 and to designate 10,000,000 preferred shares, par value $0.00001, to be issued from time to time in one or more series as determined by the board of directors, with the balance being designated as 1,990,000,000 common shares.
	On August 6, 2013, the Company filed a Certificate of Designation with the State of Delaware to create and issue a series of 10,000,000 preferred stock to be designated the “Series A Preferred Stock” .These shares rank senior to the common stock with respect to distributions or payments in the event of any liquidation, dissolution, or winding up of the Company.
	On August 19, 2013, the Company’s board of directors adopted a resolution approving an amendment to the Articles of Incorporation increasing the authorized shares from 2,000,000,000 par value $0.00001 to 5,000,000,000 par value $0.00001 , with 10,000,000 preferred shares, par value $0.00001 and 4,990,000,000 common shares, par value $ 0.0001, to be issued from time to time in one or more series as determined by the board of directors.
	Mergers and Acquisitions
	Effective as of January 31, 2013, the Company executed a merger by entering into a stock purchase agreement whereby the Company acquired all of the assets, contracts and obligations of ESMG Inc. existing as of that date through a cashless exchange of stock. ESMG Inc., which was formed in the state of Nevada on October 9, 2012, is a formative multi-media entertainment enterprise with an active music production and distribution division, as well as having a business plan to launch a motion picture and TV production and distribution division; a radio content syndication division and an on-line interactive sports division. Accordingly, as of January 31, 2013, through the acquisition of ESMG Inc., the Company expanded its operations to include entertainment in addition to continuing to offer real estate management and development services.
	On May 30, 2013, the Company completed and funded the acquisition of Top Sail Productions, “Top Sail” a music production company and record label with a multi-year US distribution agreement through WEA, a Warner Music Group Company.  The Company purchased Top Sail from Chuck Gullo, the principal of Top Sail, who will continue as Senior Executive Consultant to assist in the operation of Top Sail and other entertainment entities owned by the Company.  The Company purchased the membership interests in Top Sail for a total of $440,000.  The initial payment was $75,000 and $15,000 worth of the Company’s 5,000,000 restricted common shares. The remaining $350,000 is being paid in installments until June 30, 2016.
	On June 1, 2013 the board of directors entered into an Amendment and Plan of Reorganization with D & B Music, Inc. (previously known as D & B Records, Inc.) a Delaware corporation, in which D & B Music, Inc. merged with and into the Company. D & B Music, Inc, has a music catalog of 41 titles. The consideration paid by the company was the assumption by the Company of a promissory note for $242,000 due Pegasus Group, Inc. together with accrued and unpaid interest thereon of $114, 841 and the issuance of 7,000,000 of the Company’s Series A preferred stock and 20,000,000 of the Company’s common stock to the sole shareholder, David Michery, who is an officer and director of the Company.
	Basis of presentation
	The accompanying unaudited interim financial statements and information have been prepared in accordance with accounting principles generally accepted in the United States of America and in accordance with the instructions for Form 10-Q and Article 10 of Regulation S-X. For the 9 months ending September 30, 2013 they include the consolidation of the results if the Company’s operation and those of its wholly-owned subsidiaries, ESMG Inc.;  Top Sail Productions LLC and D & M Music, Inc.  Accordingly, they do not include all of the information and disclosures required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, these financial statements contain all normal and recurring adjustments considered necessary to present fairly the financial position, results of operations, and cash flows for the periods presented. The results for the nine month periods ended September 30, 2013 and 2012 are not necessarily indicative of the results to be expected for the full year. These statements should be read in conjunction with the Company’s audited financial statements for the year ended December 31, 2012 filed on Form 10-K.
	Development stage enterprise
	The Company is a development stage company as defined in Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 915 "Development Stage Entities". Since October 14, 2010, the Company has been devoting substantially all of its efforts to establishing new customized real estate management programs for their clients and well as expanding its operations post February 1, 2013 to include entertainment related activities.  As such, the Company has not yet generated significant revenues from its operations and has no assurance of future revenues.
	All losses accumulated since October 14, 2010 are considered as part of the Company's development stage activities. However, with the various assets that have been acquired, mainly by debt, since February 1, 2013 the Company expects to transition from development stage to full operations in the first half of 2014, with the corresponding refection of more significant revenue from its music releases from digital distribution and sales beginning September, 2013.The Company’s ESMG music subsidiary released its first single in the United States by Tion Phipps entitled “Break Necks” on September 3, 2013, followed by Kamp Hustle’s “Round She Go” on September 17, 2013 and V.I.C.’s “Turn Up” on September 24,2013. Additional single releases occurred in early November, 2013.
	Use of estimates
	The preparation of the accompanying financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain estimates and assumptions that directly affect the results of reported assets, liabilities, revenue, and expenses. Actual results may differ from these estimates.
	Revenue recognition
	Operating revenue consists of management income for services provided by the Company to a related party pursuant to a management agreement. Management income is recognized during the period in which the Company provides services in connection with this agreement.
	Cash
	The Company places its cash and cash equivalents with high quality financial institutions. At times, cash balances may be in excess of the FDIC insurance limits. Management considers the risk to be minimal.
	Fair value of financial instruments
	All financial instruments are carried at amounts that approximate estimated fair value.
	The Company accounts for financial instruments under the guidance of ASC 820-10 – “Fair Value Measurements.” ASC 820 clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or a liability. As a basis for considering such assumptions, ASC 820 establishes a three-tier value hierarchy, which prioritizes the inputs used in the valuation methodologies in measuring fair value as follows:
	Level 1 - Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets.
	Level 2 - Other inputs that are directly or indirectly observable in the marketplace.
	Level 3 - Unobservable inputs which are supported by little or no market activity.
	The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value.
	As of September 30, 2013, the Company’s derivatives, which include the embedded conversion feature on the convertible note payable, were considered level 2 financial instruments. See Note 10 for valuation technique and assumptions used. The respective carrying value of certain on-balance sheet financial instruments approximated their fair values. These financial instruments include cash, prepaid expenses and deposits, inventory, intellectual property rights, other assets, accounts payable, accrued liabilities, short-term notes payable and short-term convertible notes payable. Fair values for these items were assumed to approximate carrying values because of their short term nature or they are payable on demand. The Company did not have any level 3 instruments at September 30, 2013
	Accounts Receivable
	Accounts receivable represent the amount management expects to collect from outstanding balances.
	Loss per Share
	Net loss per common share is computed by dividing net loss by the weighted average common shares outstanding during the period as defined by ASC Topic 260, "Earnings per Share". Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted
	New Accounting Pronouncements
	The FASB issues ASUs to amend the authoritative literature in ASC. There have been a number of ASUs to date that amend the original text of ASC to (i) provide supplemental guidance, (ii) are technical corrections, (iii) are not applicable to the Company or (iv) are not expected to have a significant impact on the Company.
	Income taxes
	Income tax expense is based on pretax financial accounting income. Deferred tax assets and liabilities are recognized for the expected tax consequences of temporary differences between the tax bases of assets and liabilities and their reported amounts.  Financial Accounting Standards Board Accounting Standards Codification ASC 740, “Income Tax,” requires the recognition of the impact of a tax position in the financial statements only if that position is more likely than not of being sustained on a tax return upon examination by the relevant taxing authority, based on the technical merits of the position.  The Company recognizes interest and penalties related to income tax matters in interest expense and operating expenses, respectively.  As of September 30, 2013 and December 31, 2012, the Company had no accrued interest or penalties related to uncertain tax positions.
	Research and development
	The Company records research and development expense as incurred.

Note_2_Going_Concern

Note 2 - Going Concern	9 Months Ended
	Sep. 30, 2013
Notes	'
Note 2 - Going Concern	'
	NOTE 2 – GOING CONCERN
	The Company is a development stage company and management of the Company is devoting substantially all of its present efforts to establish new customized real estate management and development programs for its clients and to expand into aspects of the entertainment industry.  In the near term, the Company expects operating costs to continue to exceed funds generated from operations.
	The Company has not yet generated substantial revenues from its operations and has no assurance of future revenues. As a result, the Company expects to continue to incur operating losses, and the operations in the near future are expected to continue to use working capital. The ability of the Company to continue as a going concern is dependent on its ability to raise capital, through equity and/or convertible debt instruments, to meet its operating requirements.
	Our independent auditors, in their report on our financial statements for the year ended December 31, 2012, expressed substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplate continuation of the Company as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that could result from the outcome of this uncertainty.

Note_3_Accounts_Receivable_and

Note 3 - Accounts Receivable and Inventory	9 Months Ended
	Sep. 30, 2013
Notes	'
Note 3 - Accounts Receivable and Inventory	'
	NOTE 3 – ACCOUNTS RECEIVABLE AND INVENTORY
	Accounts receivable represents the net amount due from WEA/Warner Music Group from the sale of Top Sale music CD’s and ESMG’s digital music releases through September 30, 2013. Inventory represents the finished cost of Top Sail’s music CD’s (including prepaid royalties to music artists) available for resale to consumers, less a reserve of $3,729.

Note_4_Intellectual_Property_R

Note 4 - Intellectual Property Rights	9 Months Ended
	Sep. 30, 2013
Notes	'
Note 4 - Intellectual Property Rights	'
	NOTE 4 – INTELLECTUAL PROPERTY RIGHTS
	Our wholly-owned subsidiary, ESMG Inc., acquired the following intellectual property rights, which are reflected at their original cost as of September 30, 2013:
	4A. Music related rights:
	This represents the cost to acquire the exclusive right to produce and/or co-produce original recorded music, and subsequent production and marketing costs, for the worldwide distribution by ESMG Inc. of the following artists:
		Cumulative Acquisition Costs Through September 30, 2013
	Jesse Scott	$300,000
	V.I.C.	150,000
	Hurricane Chris	150,000
	Tion Phipps	150,000
	Choo Biggz	250,500
	Branded (TBA) artist	1,500,000
	Bruce-E-Bee	32,150
	Downtown Attraction	60,809
	Kamp Hustle	4,250
	Bungle Knot Dred	5,000
	Str8 Hip Hop album	975
	Total cost	$2,603,684
	Except for Downtown Attraction, Bruce-E-Bee, Kamp Hustle, Bungle Knot Dred ,Str8 Hip Hop album and $500 of the Choo Biggz investment, all other acquisitions have been financed through short-term convertible debt instruments.
	$250,000 of the Company’s financing obligation for the artist Choo Biggz is evidenced by a promissory note due GGAG, Inc. dated May 21, 2013, which bears interest at the rate of 8% per annum from December 1,2013.
	$1,500,000 of the Company’s financing obligation for the acquisition of a branded (to be announced ) artist is evidenced by a promissory note due Phoenix 51, Inc. dated August 23, 2013, which bears interest at the rate of 8% per annum from April 1,2014. Because the recording artist deal with the branded artist is currently being finalized, management has chosen not to disclose the name of the branded artist until such deal is concluded.
	4B. Motion picture related rights:
	This represents the cost to acquire the co-produce and for ESMG Inc. to distribute worldwide the animated motion picture rights to “Bigfoot’s Big Halloween Adventures” (the sequel to “The Legend of Sasquatch’); $275,000. The Company’s financing commitment is evidenced by a promissory note dated November 6, 2012 with Gorilla Pictures, which bears interest at the rate of 8% per annum from June 1, 2013.

Note_5_Prepayments

Note 5 - Prepayments	9 Months Ended
	Sep. 30, 2013
Notes	'
Note 5 - Prepayments	'
	NOTE 5 – PREPAID EXPENSES AND DEPOSITS
	The Company entered into an agreement with StreetCapital, Inc. to provide advisory services as to the financial aspects and structure of any proposed financing for fees of $10,000 per month commencing July 1, 2013 for an initial period of 5 months, in addition to receiving placement fees of up to 10% on any financing deals obtained for the Company. The advisory fee obligation was evidenced by a non-interest bearing promissory note for $50,000.  Since the Company’s obligation accrued in full from day one, the $50,000 note has been amortized over the period of service, with the amount of $20,000 reflected in prepaid expenses at September 30, 2013, together with a prepaid audit fee of $ 1,250.
	Deposits represent a $35,000 escrow deposit (current) and a security deposit of $8,713 (other asset) as follows:
	(i)         The escrow deposit is the amount paid by the Company to open escrow on September 6, 2013 to acquire a parcel of approximately 3.55 acres of land located in the city of Corona, California with already approved plans, permits and tract mapping etc. to construct 60 residential townhouses. The total purchase price is $ 4,455,000 and the current property owner has agreed to take back a first trust deed note in the property of $3,000,000, leaving the Company to pay the balance of $ 1,420,000 on or before the contemplated escrow closing and funding date of December 3, 2013.
	(ii)        The security deposit was paid to the landlord of the operating offices of ESMG and Top Sail Productions locate at 6725 Sunset Boulevard, Suite 420, Hollywood, CA 90028. On August 1, 2013 the Company entered into a 66 month lease with a third-party landlord for the lease of 2,592 square feet of offices located in Hollywood, California to house its ESMG Inc., and Top Sail Productions LLC staff, commencing August 1,2013 The first year’s rent was rebated to $ 45,101, with subsequent full base rent totaling $ 440,978 over the remaining 54 months of the lease.

Note_6_Music_Catalog

Note 6- Music Catalog	9 Months Ended
	Sep. 30, 2013
Notes	'
Note 6- Music Catalog	'
	NOTE 6 - MUSIC CATALOG
	The music catalog arises from the merger of D & B Music, Inc. into the Company on June 1, 2013. D & B Music, Inc. (formerly D & B Records, Inc.) has the worldwide rights to reproduce and distribute 41 fully produced titles. The cost of $356,841 represents the assumption by the Company of a promissory note, originally dated February 1, 2009, payable in the amount of $242,000 to Pegasus Group, Inc., together with the assumption of accrued and unpaid interest thereon through June 30, 2013 of $114,841. Interest continues to be payable at the rate of 10% per annum while the principal under the note is still outstanding.

Note_7_Fixed_Assets_Furniture_

Note 7 - Fixed Assets: Furniture and Equipment	9 Months Ended
	Sep. 30, 2013
Notes	'
Note 7 - Fixed Assets: Furniture and Equipment	'
	NOTE 7 – FIXED ASSETS: FURNITURE AND EQUIPMENT
	This represents the cost ($9,163) less accumulated depreciation ($764) of furniture and equipment purchased for the operating offices of ESMG and Top Sail Productions which became fully operational as of August 1, 2013 ( see Note 5).

Note_8_Accrued_Liabilities

Note 8- Accrued Liabilities	9 Months Ended
	Sep. 30, 2013
Notes	'
Note 8- Accrued Liabilities	'
	NOTE 8- ACCRUED LIABILITIES
	Accrued liabilities at September 30, 2013 represent:
		30-Sep-13
	Accrued interest: D & B Music, Inc. (See Note 5)	$123,860
	Other accrued interest on short-term debt	19,773
	Accrued management compensation due CEO and CFO	125,712
	Total accrued liabilities	$269,345
	Accrued liabilities at December 31, 2013 represent professional fees of $10,000.

Note_9_Due_To_Affiliated_Compa

Note 9 - Due To Affiliated Company	9 Months Ended
	Sep. 30, 2013
Notes	'
Note 9 - Due To Affiliated Company	'
	NOTE 9 – DUE TO AFFILIATED COMPANY
	The amount due to affiliated company of $25,750 at September 30, 2013 represents actual costs incurred by Michery, Inc. to acquire and initial test market music recorded by the music artist Bruce-E-Bee. Michery Inc. assigned all right and interest to this artist to ESMG Inc. on October 22, 2013, with the understanding that ESMG Inc., reimburse Michery, Inc. those costs. Michery Inc. is owned by our CEO.

Note_10_Short_Term_Debt

Note 10 - Short Term Debt	9 Months Ended
	Sep. 30, 2013
Notes	'
Note 10 - Short Term Debt	'
	NOTE 10 - SHORT TERM DEBT
	Short-term debt at September 30, 2013 represents the following:
		30-Sep-13
	Promissory Note due Phoenix 51, Inc. (See Note 4A)	$1,500,000
	Promissory Note due GGAG, Inc. (See Note 4A)	250,000
	Promissory Note due Pegasus Group, Inc. (see Note 6)	242,000
	Promissory Note due StreetCapital, Inc. (see Note 5)	50,000
	Promissory Note due Gorilla Pictures (see Note 4B)	275,000
	Total Notes Due	$2,317,000
	The Promissory Note for $500,000 due The Basketball Channel reported as at June 30, 2013 was subsequently cancelled. The Letter of Intent to form a separate joint venture for the potential financing and future development of The Basketball Channel expired and was not renewed by mutual agreement between the parties.

Note_11_Shortterm_Convertible_

Note 11 - Short-term Convertible Debt and Derivative Liabilities	9 Months Ended
	Sep. 30, 2013
Notes	'
Note 11 - Short-term Convertible Debt and Derivative Liabilities	'
	NOTE 11 - SHORT-TERM CONVERTIBLE DEBT AND DERIVATIVE LIABILITIES POLICY
	Short –term convertible debt at September 30, 2013 represents the following:
		Original Principal	Reduction through conversion to stock	Balance at September 30, 2013	Unamortized Discount
	Asher Enterprises, Inc.	$183,000	$0	$183,000	$           0
	Magna Group, Inc.	150,000	-150,000	0	0
	Redwood Management, LLC	200,000	-200,000	0	0
	Redwood Fund II, LLC	150,000	0	150,000	0
	WHC Capital, LLC (i)	400,000	-190,486	209,514	-87,151
	WHC Capital, LLC (ii)	250,000	0	250,000	0
	Total convertible debt due	$1,333,000	($540,486)	$792,514	($87,151)
	The derivative liability of $120,931 at September 30, 2013 represents the fair market value at of the WHC Capital, LLC (i) short-term convertible debt. The derivative liability and related reporting in the Statement of Operations was calculated by an independent accounting firm and verified by management.
	The following is the range of variables used in revaluing the derivative liabilities at September 30, 2013 and during the three months then ended for derivatives that were revalued upon conversion of principal balances as noted above.
		30-Sep-13	Three Months ended September 30, 2013
	Annual dividend yield	0	0
	Expected life (years) of	0.58	0.84 - 1.43
	Risk-free interest rate	0.10%	0.10 - 0.17%
	Expected volatility	382.00%	290.9 – 400.9%
	Short Term Notes, Convertible (Unless Prepaid) 180 Days After Issuance.
	(a)        Asher Enterprises, Inc. (aggregate total at September 30, 2013: $ 183,000)
	On April 4, May 14, July 10, and August 28, 2013, the Company issued convertible notes of $32,500, $63,000, $55,000, and $32,500 respectively (total $183,000) to Asher Enterprises, Inc. Under the terms of the notes, the Company is to repay any principal balance and interest, at 8% per annum, at the maturity dates ranging from December 11, 2013 to May 30, 2014. The Company may prepay the convertible promissory notes prior to maturity at varying prepayment penalty rates specified under the agreements. The convertible promissory notes are convertible into shares of the Company’s common stock after six months. The conversion price is calculated by multiplying:  (a) 58% (42% discount) by the average of the lowest three closing bid prices during the 10 days prior to the conversion date on the April 4 and May 14, 2013 notes and (b) by multiplying 51% (49% discount) by the average of the lowest three closing bid prices during the 10 days prior to the conversion date on the July 10 and August 28, 2013.  Since these conversion features are only convertible after 180 days from date of issuance, there is no immediate derivative liability upon issuance. However, the Company will account for the derivative liability upon the passage of time when they do become convertible or in the event of default whereby the notes become convertible if not extinguished, as defined above. Derivative accounting applies upon the conversion feature being available to the holder, as it is variable and does not have a floor as to the number of common shares in which could be converted.
	(b)        Redwood Fund II, Inc. (aggregate total at September 30, 2013: $150,000)
	On April 29, 2013, the Company issued a convertible note of $100,000 to Redwood Fund II, LLC. Under the terms of the notes, the Company is to repay any principal balance and interest, at 8% per annum at maturity date of January 29, 2014.
	During the three months ended September 30, 2013, an additional $50,000 was received and added to the note with the same terms and conditions for an aggregate note balance of $150,000.
	The Company may prepay the convertible promissory note prior to maturity at 125% of the outstanding principal.  The convertible promissory note is convertible into shares of the Company’s common stock after 180 months. The conversion price is calculated by multiplying 45% (55% discount) by the lowest traded price during the eight (8) days prior to the conversion date. Since the conversion feature is only convertible after 180 days from date of issuance, there is no immediate derivative liability upon issuance. However, the Company will account for the derivative liability upon the passage of time or in the event of default whereby the note becomes convertible if not extinguished, as defined above. Derivative accounting applies upon the conversion feature being available to the holder, as it is variable and does not have a floor as to the number of common shares in which could be converted.
	(c)        WHC Capital, LLC (aggregate total at September 30, 2013: $250,000)
	On June 27, 2013, August 8, 2013 and September 9, 2013, the Company issued convertible notes of $50,000, $100,000 and $100,000 respectively to WHC Capital, LLC. Under the terms of the notes, the Company is to repay any principal balance and interest, at 10% per annum, at the maturity date of May 1, 2014.  The Company may prepay the convertible promissory note prior to maturity at a prepayment premium as agreed in writing between the parties.  The convertible promissory notes are convertible into shares of the Company’s common stock 180 days after the issuance date. The conversion price is calculated by multiplying 45% (55% discount) by the average of the three (3) lowest intra-day trading prices for the Company’s common stock during the ten (10) trading days prior to the conversion date.  Since the conversion features are only convertible after six months, there is no immediate derivative liability upon issuance. However, the Company will account for the derivative liability upon the passage of time or in the event of default whereby the notes become convertible if not extinguished, as defined above. Derivative accounting applies upon the conversion feature being available to the holder, as it is variable and does not have a floor as to the number of common shares in which could be converted.
	Other Short Term Note (non-convertible)
	The Company entered into an agreement with StreetCapital,Inc. to provide advisory services as to the financial aspects and structure of any proposed financing for fees of $10,000 per month commencing July 1,2013 for an initial period of 5 months. The advisory fee obligation was evidenced by a non-interest bearing promissory note for $50,000 maturing December 6, 2013.
	Short Term Convertible Notes Containing an Immediate Right of Conversion
	(a)        Magna Group, Inc ($150,000 note, fully converted by July 24, 2013)
	On April, 29, 2013, the Company issued a convertible note of $150,000 to Magna Group, LLC. The note carried interest at 12% per annum and, unless converted, had a maturity date of December 29, 2014.  The Company could prepay the convertible promissory note prior to maturity at varying prepayment penalty rates specified under the agreement. The convertible promissory note was convertible into shares of the Company’s common stock any time after the issuance of the convertible note. The conversion price was calculated by multiplying 55% (45% discount) by the lowest trading price in the three (3) trading days prior to the conversion date.  The conversion feature was considered a derivative liability since the note was immediately convertible and the conversion feature was variable with no floor as to the number of common shares which could be converted.  Accordingly, the Company calculated the initial derivative liability to be $264,329 using the Black-Scholes option pricing model with the following assumptions: volatility of 190.7%, expected life of 1.67 years, risk free interest rate of 0.12% and no dividends.  This derivative liability exceeded the principal amount resulting in a full discount of the note and an additional day one charge for the excess value of the derivative liability of $114,329 which is included in the accompanying statement of operations.  The discount was amortized over the life of the note or as converted (see below)
	Upon conversion of the convertible note, the derivative liability associated with the principal and interest converted was valued immediately before conversion using the Black-Scholes model. The change in fair value of the derivative liability associated with the principal and interest converted was recorded as a gain/loss on fair value of derivative liability in the accompanying statement of operation, with the remaining value of that portion of the derivative liability written off with a corresponding credit to additional paid-in capital. During the nine-months ended September 30, 2013, the holder of the convertible note converted $150,000 of principal and $1,464 of accrued interest thereon into 117,335,067 shares of common stock. In aggregate through September 30, 2013 the derivative liability of $474,361 associated with the converted principal and interest was credited to additional paid-in capital at the time of conversions (being $179,550 credited to additional paid-in capital through June 30, 2013 and $294,811 credited to additional paid-in capital through September 30, 2013).  As of September 30, 2013, there was no remaining derivative liability associated with this note as all outstanding balances were fully converted.  The company recorded a loss on the change in fair value of the derivative liability of $133,421 and $210,032 during the three and nine months ended September 30, 2013.  During the three and nine months ended September 30, 2013, amortization of debt discount was $60,240 and $150,000, respectively. As of September 30, 2013 there was no remaining unamortized discount.  The Company used the below range of inputs to the Black-Scholes pricing model for each valuation and the quarter end valuation related to the derivative liability.
	(b)        Redwood Management LLC ($200,000 note, fully converted by July 26, 2013)
	On April, 29, 2013, the Company issued a convertible note of $200,000 to Redwood Management LLC. The note carried interest at 8% per annum, and unless converted had a maturity date of April 29, 2014.  The Company could prepay the convertible promissory note at 125% of the outstanding principal. The convertible promissory note was convertible into shares of the Company’s common stock any time after the issuance of the convertible note.
	The conversion price is calculated by multiplying 55% (45% discount) by the lowest closing day trading price during the eight (8) trading days prior to the conversion date.  The conversion feature is considered a derivative liability as the note is immediately convertible and the conversion feature is variable with no floor as to the number of common shares which could be converted.  Accordingly, the Company calculated the initial derivative liability to be $1,417,303 using the Black-Scholes option pricing model with the following assumptions: volatility of 208.6%, expected life of 1.0 year, risk free interest rate of 0.12% and no dividends.  This derivative liability exceeded the principal amount resulting in a full discount of the note and an additional day one charge for the excess value of the derivative liability of $1,217,303 which is included in the accompanying statement of operations. The discount was amortized over the life of the note.
	Upon conversion of the convertible note, the derivative liability associated with the principal and interest converted is valued immediately before conversion using the Black-Scholes model. The change in fair value of the derivative liability associated with the principal and interest converted is recorded as a gain/loss on fair value of derivative liability in the accompanying statement of operation, with the remaining value of that portion of the derivative liability written off with a corresponding credit to additional paid-in capital. During the three and nine-months ended September 30, 2013, the holder of the convertible note converted $200,000 of principal into 151,801,600 shares of common stock. In aggregate through September 30, 2013, the derivative liability of $552,854 associated with the converted principal was credited to additional paid-in capital at the time of conversion (being $204,386 credited to additional paid-in capital through June 30, 2013 and $348,468 credited to additional paid-in capital through September 30, 2013).  As of September 30, 2013, there was no remaining derivative liability associated with this note as all outstanding balances were fully converted.    The company recorded a gain/loss on the change in fair value of the derivative liability of $179,176 (loss) and $864,449 (gain) during the three and nine months ended September 30, 2013.  During the three and nine months ended September 30, 2013, amortization of debt discount was $61,250 and $200,000, respectively. As of September 30, 2013 there was no remaining unamortized discount. The Company used the below range of inputs to the Black-Scholes pricing model for each valuation and the quarter end valuation related to the derivative liability.
	(c)        WHC Capital, LLC (aggregate convertible notes issued through September 30, 2013 : $ 300,000)
	On June 27, 2013, the Company issued a convertible note of $100,000 to WHC Capital, LLC. The note carried interest at 10% per annum, and unless converted had the maturity date of May 1, 2014.  The Company could prepay the convertible promissory note prior to maturity at varying prepayment penalty rates specified under the agreement. The convertible promissory note is convertible into shares of the Company’s common stock any time after the issuance of the convertible note. The conversion price is calculated by multiplying 45% (55% discount) by the average of the three (3) lowest intra-day trading prices for the Company’s common stock during the ten (10) trading days prior to the conversion date.
	The conversion feature is considered a derivative liability as the note is immediately convertible, and the conversion feature is variable with no floor as to the number of common shares which could be converted.  Accordingly, the Company calculated the derivative liability to be $131,703 using the Black-Scholes option pricing model with the following assumptions: volatility of 259.6%, expected life of 0.84 years, risk free interest rate of 0.15% and no dividends.  This derivative liability exceeded the principal amount resulting in a full discount of the note and an additional day one charge for the excess value of the derivative liability of $31,703 which is included in the accompanying statement of operations. The discount is being amortized over the life of the note.  During the three and nine months ended September 30, 2013 accretion of discount was $99,026 and $100,000 based on the original convertible note and accelerated amortization due to conversation of the principal balance.  As of September 30, 2013, there was no unamortized discount remaining on the note.  This note was fully converted out by July 24, 2013.
	Upon conversion of all or a portion of the convertible note, the derivative liability associated with the principal and interest converted is valued immediately before conversion using the Black-Scholes model. The change in fair value of the derivative liability associated with the principal and interest converted is recorded as a gain/loss on fair value of derivative liability in the accompanying statement of operation, with the remaining value of that portion of the derivative liability written off with a corresponding credit to additional paid-in capital. During the three and nine-months ended September 30, 2013, the holder of the convertible note converted $100,000 of principal into 133,290,807 shares of common stock. In aggregate, derivative liability of $798,067 associated with the converted principal was credited to additional paid-in capital at the time of conversion. As of September 30, 2013, there was no remaining derivative liability associated with this note as all outstanding balances were fully converted.    The company recorded a loss on the change in fair value of the derivative liability of $567,107 and $666,364 during the three and nine months ended September 30, 2013. The Company used the below range of inputs to the Black-Scholes pricing model for each valuation related to the derivative liability.
	On August 5, 2013, the Company issued a second convertible note of $100,000 to WHC Capital, LLC. The note also carried interest at 10% per annum and, unless converted, had a maturity date of May 1, 2014.  The Company could prepay the convertible promissory note prior to maturity at varying prepayment penalty rates specified under the agreement. The convertible promissory note is convertible into shares of the Company’s common stock any time after the issuance of the convertible note. The conversion price is calculated by multiplying 45% (55% discount) by the average of the three (3) lowest intra-day trading prices for the Company’s common stock during the ten (10) trading days prior to the conversion date.  The conversion feature is considered a derivative liability as the note is immediately convertible and the conversion feature is variable with no floor as to the number of common shares which could be converted.  Accordingly, the Company calculated the derivative liability to be $291,725 using the Black-Scholes option pricing model with the following assumptions: volatility of 382.0%, expected life of 0.74 years, risk free interest rate of 0.12% and no dividends.  The derivative liability exceeded the principal amount resulting in a full discount of the note and an additional day one charge for the excess value of the derivative liability of $191,725 which is included in the accompanying statement of operations. The discount is being amortized over the life of the note.  During the three and nine months ended September 30, 2013 accretion of discount was $90,488 based on the original convertible note and accelerated amortization due to conversation of the principal balance.  As of September 30, 2013, there was remaining unamortized of $8,512 which will be amortized over the remaining term of the note, or as the note is converted.  The Company revalued the derivative liability as of September 30, 2013 using the Black-Scholes option pricing model with variables included in the range of the table below. The Company recorded a gain on the change in fair value of the derivative liability of $41,417 during the three and nine months ended September 30, 2013. $ 90,488 of the outstanding principal under this note was converted out as of September 30, 2013.
	Upon conversion of all or a portion of the convertible note, the derivative liability associated with the principal and interest converted is valued immediately before conversion using the Black-Scholes model. The change in fair value of the derivative liability associated with the principal and interest converted is recorded as a gain/loss on fair value of derivative liability in the accompanying statement of operation, with the remaining value of that portion of the derivative liability written off with a corresponding credit to additional paid-in capital. During the three and nine-months ended September 30, 2013, the holder of the convertible note converted $90,488 of principal into 91,650,000 shares of common stock. In aggregate, derivative liability of $229,976 associated with the converted principal was credited to additional paid-in capital at the time of conversion. As of September 30, 2013, there was $20,332 of derivative liability associated with this note.  The Company used the below range of inputs to the Black-Scholes pricing model for each valuation and the quarter end valuation related to the derivative liability.
	On September 9, 2013, the Company issued third convertible note of $100,000 to WHC Capital, LLC. The note also carried interest at 10% per annum, and unless at the maturity date of May 1, 2014.  The Company may prepay the convertible promissory note prior to maturity at varying prepayment penalty rates specified under the agreement. The convertible promissory note is convertible into shares of the Company’s common stock any time after the issuance of the convertible note. The conversion price is calculated by multiplying 45% (55% discount) by the average of the three (3) lowest intra-day trading prices for the Company’s common stock during the ten (10) trading days prior to the conversion date.  The conversion feature is considered a derivative liability as the conversion feature is variable with no floor as to the number of common shares which could be converted.  Accordingly, the Company calculated the derivative liability to be $84,349 using the Black-Scholes option pricing model with the following assumptions: volatility of 382.0%, expected life of 0.64 years, risk free interest rate of 0.12% and no dividends.  The discount is being amortized over the life of the note.  During the three and nine months ended September 30, 2013 accretion of discount was $6,710 and $6,710, respectively. As of September 30, 2013, there was $77,639 remaining in unamortized discount.  The Company revalued the derivative liability as of September 30, 2013 using the Black-Scholes option pricing model with variables included in the range of the table below. The Company recorded a loss on the change in fair value of the derivative liability of $16,250 during the three and nine months ended September 30, 2013. None of this note had converted out as of September 30, 2013.

Note_12_Issuance_of_Stock

Note 12 - Issuance of Stock	9 Months Ended
	Sep. 30, 2013
Notes	'
Note 12 - Issuance of Stock	'
	NOTE 12 – ISSUANCE OF STOCK
	Over the 9 month period ending September 30, 2013 the following common stock was issued:
		Number of Shares	Par Value	Additional Paid-In Capital
	Balance at January 1, 2013	184,912,000	$1,849	$186,525
	Issuance of stock against conversions of debt	494,623,413	4,946	537,628
	Used towards the purchase of Top Sail Productions, LLC (see Note 1)	5,000,000	50	14,950
	Used to compensate financial consultant	50,000,000	500	91,500
	Total issued and outstanding September 30, 2013	734,535,413	7,345	830,603
	Gain on change in fair market value of derivative liabilities on debt conversions during the period ending September 30, 2013	0	0	2,055,258
	Balance at September 30, 2013	734,535,413	$7,345	$2,885,861
	Subsequent to September 30, 2013, the Company issued additional common shares totaling 266,937,022 through November 14, 2013 for a total of issued and outstanding of 1,001,472,435 at November 14, 2013. All of these subsequent issuances related to debt conversions and interest thereon.

Note_13_Related_Party_Transact

Note 13 - Related Party Transactions	9 Months Ended
	Sep. 30, 2013
Notes	'
Note 13 - Related Party Transactions	'
	NOTE 13 – RELATED PARTY TRANSACTIONS
	Lease
	The Company leases its office premise at 1875 Century Park East, Century City, CA 90067 from our CFO on a month-to-month basis at no cost to the Company.
	Acquisition of Bruce-E-Bee artist recording contract
	As explained in Note 9, the Company assumed the obligation to reimburse Michery, Inc (a company owned by our CEO) the sum of $25,750 in reimbursement of the actual costs incurred by Michery, Inc. to acquire and initial test market music recorded by the music artist Bruce-E-Bee.
	Merger of D & B Music, Inc.
	As explained in Note 6, D & B Music, Inc.(formerly D & B Records, Inc.) merged with the Company on June 1, 2013. D & B Music, Inc. has the worldwide right to reproduce and distribute 41 fully produced titles. The sole owner of D & B Music, Inc. is David Michery, our CEO.

Note_14_Financing_Agreement

Note 14 - Financing Agreement	9 Months Ended
	Sep. 30, 2013
Notes	'
Note 14 - Financing Agreement	'
	NOTE 14 – FINANCING AGREEMENT
	On September 30, 2013 the Company entered into an Equity Purchase Agreement with Southridge Partners II, LP (“Southridge”)  Under the terms of this Agreement, the Company plans to issue an S-1 by the end of first quarter 2014 under which Southridge has committed to purchase up to $10 million on the Company’s stock periodically over a 24 month period at a rate equal to 90% of the Company’s trading price during the applicable period prior to drawdown. Management plans to use the net proceeds from this facility to make early retirement of convertible debt as well as to finance ongoing operations and new investments.

Note_15_Stock_Awards_Plan

Note 15 - Stock Awards Plan	9 Months Ended
	Sep. 30, 2013
Notes	'
Note 15 - Stock Awards Plan	'
	NOTE 15 – STOCK AWARDS PLAN POLICY
	On June 26, 2013 the Company’s Board of Directors approved the creation of the Company’s 2013 stock Awards Plan and set aside up to 50,000,000 of the Company’s common stock for this purpose. The purpose of the Primco Management, Inc. 2013 Stock Awards Plan is to provide a means through which the Company and its subsidiaries may attract, retain and motivate employees, directors and persons affiliated with the Company, including, but not limited to, non-employee Consultants, and to provide a means whereby such persons can acquire and maintain stock ownership, thereby strengthening their concern for the welfare of the Company.  A further purpose of the Plan is to provide such participants with additional incentive and reward opportunities designed to enhance the profitable growth and increase stockholder value of the Company.  To further align the interests of employees, directors and non-employee Consultants with those of the stockholders by providing incentive compensation opportunities tied to the performance of the Common Stock and by promoting increased ownership of the Common Stock by such individuals.  The Plan is also intended to advance the interests of the Company and its stockholders by attracting, retaining and motivating key personnel upon whose judgment, initiative and effort the successfully conduct of the Company’s business is largely dependent.
	Accordingly, the Plan also provides for granting Incentive Stock Options, options that do not constitute Incentive Stock Options, Stock Appreciation Rights, Restricted Stock Awards, Phantom Stock Awards, or any combination of the foregoing, as is best suited to the particular circumstances as provided herein.
	The Company issued 40,000,000 common shares available under this Plan on June 27,2013, with an additional 10,000,000 common shares issued on August 14,2013 to certain independent financial consultants.

Note_1_Nature_of_Business_and_1

Note 1 - Nature of Business and Summary of Significant Accounting Policies: Business description and basis of presentation (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Business description and basis of presentation	'
	Organization
	Primco Management Inc. (the “Company”) was incorporated under the laws of the state of Delaware on October 14, 2010.
	Share Capital
	On October 10, 2012, the Company’s board of directors adopted a resolution approving an amendment to our Articles of Incorporation to effectuate an increase of the authorized common shares from 25,000,000 par value $0.001 to 500,000,000 par value $0.001 and additionally authorized a 20 for 1 forward split increasing the number of issued and outstanding common shares from 9,245,600 common shares to 184,912,000 common shares. The forward split did not affect the number of authorized common shares or their par value.
	On June 10, 2013, the Company’s board of directors adopted a resolution approving an amendment to the Articles of Incorporation increasing the authorized common shares from 500,000,000 par value $0.001 to 2,000,000,000 par value $0.00001 and to designate 10,000,000 preferred shares, par value $0.00001, to be issued from time to time in one or more series as determined by the board of directors, with the balance being designated as 1,990,000,000 common shares.
	On August 6, 2013, the Company filed a Certificate of Designation with the State of Delaware to create and issue a series of 10,000,000 preferred stock to be designated the “Series A Preferred Stock” .These shares rank senior to the common stock with respect to distributions or payments in the event of any liquidation, dissolution, or winding up of the Company.
	On August 19, 2013, the Company’s board of directors adopted a resolution approving an amendment to the Articles of Incorporation increasing the authorized shares from 2,000,000,000 par value $0.00001 to 5,000,000,000 par value $0.00001 , with 10,000,000 preferred shares, par value $0.00001 and 4,990,000,000 common shares, par value $ 0.0001, to be issued from time to time in one or more series as determined by the board of directors.
	Mergers and Acquisitions
	Effective as of January 31, 2013, the Company executed a merger by entering into a stock purchase agreement whereby the Company acquired all of the assets, contracts and obligations of ESMG Inc. existing as of that date through a cashless exchange of stock. ESMG Inc., which was formed in the state of Nevada on October 9, 2012, is a formative multi-media entertainment enterprise with an active music production and distribution division, as well as having a business plan to launch a motion picture and TV production and distribution division; a radio content syndication division and an on-line interactive sports division. Accordingly, as of January 31, 2013, through the acquisition of ESMG Inc., the Company expanded its operations to include entertainment in addition to continuing to offer real estate management and development services.
	On May 30, 2013, the Company completed and funded the acquisition of Top Sail Productions, “Top Sail” a music production company and record label with a multi-year US distribution agreement through WEA, a Warner Music Group Company.  The Company purchased Top Sail from Chuck Gullo, the principal of Top Sail, who will continue as Senior Executive Consultant to assist in the operation of Top Sail and other entertainment entities owned by the Company.  The Company purchased the membership interests in Top Sail for a total of $440,000.  The initial payment was $75,000 and $15,000 worth of the Company’s 5,000,000 restricted common shares. The remaining $350,000 is being paid in installments until June 30, 2016.
	On June 1, 2013 the board of directors entered into an Amendment and Plan of Reorganization with D & B Music, Inc. (previously known as D & B Records, Inc.) a Delaware corporation, in which D & B Music, Inc. merged with and into the Company. D & B Music, Inc, has a music catalog of 41 titles. The consideration paid by the company was the assumption by the Company of a promissory note for $242,000 due Pegasus Group, Inc. together with accrued and unpaid interest thereon of $114, 841 and the issuance of 7,000,000 of the Company’s Series A preferred stock and 20,000,000 of the Company’s common stock to the sole shareholder, David Michery, who is an officer and director of the Company.
	Basis of presentation
	The accompanying unaudited interim financial statements and information have been prepared in accordance with accounting principles generally accepted in the United States of America and in accordance with the instructions for Form 10-Q and Article 10 of Regulation S-X. For the 9 months ending September 30, 2013 they include the consolidation of the results if the Company’s operation and those of its wholly-owned subsidiaries, ESMG Inc.;  Top Sail Productions LLC and D & M Music, Inc.  Accordingly, they do not include all of the information and disclosures required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, these financial statements contain all normal and recurring adjustments considered necessary to present fairly the financial position, results of operations, and cash flows for the periods presented. The results for the nine month periods ended September 30, 2013 and 2012 are not necessarily indicative of the results to be expected for the full year. These statements should be read in conjunction with the Company’s audited financial statements for the year ended December 31, 2012 filed on Form 10-K.

Note_1_Nature_of_Business_and_2

Note 1 - Nature of Business and Summary of Significant Accounting Policies: Development Stage Enterprise (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Development Stage Enterprise	'
	Development stage enterprise
	The Company is a development stage company as defined in Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 915 "Development Stage Entities". Since October 14, 2010, the Company has been devoting substantially all of its efforts to establishing new customized real estate management programs for their clients and well as expanding its operations post February 1, 2013 to include entertainment related activities.  As such, the Company has not yet generated significant revenues from its operations and has no assurance of future revenues.
	All losses accumulated since October 14, 2010 are considered as part of the Company's development stage activities. However, with the various assets that have been acquired, mainly by debt, since February 1, 2013 the Company expects to transition from development stage to full operations in the first half of 2014, with the corresponding refection of more significant revenue from its music releases from digital distribution and sales beginning September, 2013.The Company’s ESMG music subsidiary released its first single in the United States by Tion Phipps entitled “Break Necks” on September 3, 2013, followed by Kamp Hustle’s “Round She Go” on September 17, 2013 and V.I.C.’s “Turn Up” on September 24,2013. Additional single releases occurred in early November, 2013.

Note_1_Nature_of_Business_and_3

Note 1 - Nature of Business and Summary of Significant Accounting Policies: Use of Estimates (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Use of Estimates	'
	Use of estimates
	The preparation of the accompanying financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain estimates and assumptions that directly affect the results of reported assets, liabilities, revenue, and expenses. Actual results may differ from these estimates.

Note_1_Nature_of_Business_and_4

Note 1 - Nature of Business and Summary of Significant Accounting Policies: Revenue Recognition (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Revenue Recognition	'
	Revenue recognition
	Operating revenue consists of management income for services provided by the Company to a related party pursuant to a management agreement. Management income is recognized during the period in which the Company provides services in connection with this agreement.

Note_1_Nature_of_Business_and_5

Note 1 - Nature of Business and Summary of Significant Accounting Policies: Cash (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Cash	'
	Cash
	The Company places its cash and cash equivalents with high quality financial institutions. At times, cash balances may be in excess of the FDIC insurance limits. Management considers the risk to be minimal.

Note_1_Nature_of_Business_and_6

Note 1 - Nature of Business and Summary of Significant Accounting Policies: Fair Value of Financial Instruments (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Fair Value of Financial Instruments	'
	Fair value of financial instruments
	All financial instruments are carried at amounts that approximate estimated fair value.
	The Company accounts for financial instruments under the guidance of ASC 820-10 – “Fair Value Measurements.” ASC 820 clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or a liability. As a basis for considering such assumptions, ASC 820 establishes a three-tier value hierarchy, which prioritizes the inputs used in the valuation methodologies in measuring fair value as follows:
	Level 1 - Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets.
	Level 2 - Other inputs that are directly or indirectly observable in the marketplace.
	Level 3 - Unobservable inputs which are supported by little or no market activity.
	The fair value hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value.
	As of September 30, 2013, the Company’s derivatives, which include the embedded conversion feature on the convertible note payable, were considered level 2 financial instruments. See Note 10 for valuation technique and assumptions used. The respective carrying value of certain on-balance sheet financial instruments approximated their fair values. These financial instruments include cash, prepaid expenses and deposits, inventory, intellectual property rights, other assets, accounts payable, accrued liabilities, short-term notes payable and short-term convertible notes payable. Fair values for these items were assumed to approximate carrying values because of their short term nature or they are payable on demand. The Company did not have any level 3 instruments at September 30, 2013

Note_1_Nature_of_Business_and_7

Note 1 - Nature of Business and Summary of Significant Accounting Policies: Accounts Receivable (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Accounts Receivable	'
	Accounts Receivable
	Accounts receivable represent the amount management expects to collect from outstanding balances.

Note_1_Nature_of_Business_and_8

Note 1 - Nature of Business and Summary of Significant Accounting Policies: Loss Per Share (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Loss Per Share	'
	Loss per Share
	Net loss per common share is computed by dividing net loss by the weighted average common shares outstanding during the period as defined by ASC Topic 260, "Earnings per Share". Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted

Note_1_Nature_of_Business_and_9

Note 1 - Nature of Business and Summary of Significant Accounting Policies: New Accounting Pronouncements (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
New Accounting Pronouncements	'
	New Accounting Pronouncements
	The FASB issues ASUs to amend the authoritative literature in ASC. There have been a number of ASUs to date that amend the original text of ASC to (i) provide supplemental guidance, (ii) are technical corrections, (iii) are not applicable to the Company or (iv) are not expected to have a significant impact on the Company.

Recovered_Sheet1

Note 1 - Nature of Business and Summary of Significant Accounting Policies: Income Taxes (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Income Taxes	'
	Income taxes
	Income tax expense is based on pretax financial accounting income. Deferred tax assets and liabilities are recognized for the expected tax consequences of temporary differences between the tax bases of assets and liabilities and their reported amounts.  Financial Accounting Standards Board Accounting Standards Codification ASC 740, “Income Tax,” requires the recognition of the impact of a tax position in the financial statements only if that position is more likely than not of being sustained on a tax return upon examination by the relevant taxing authority, based on the technical merits of the position.  The Company recognizes interest and penalties related to income tax matters in interest expense and operating expenses, respectively.  As of September 30, 2013 and December 31, 2012, the Company had no accrued interest or penalties related to uncertain tax positions.

Recovered_Sheet2

Note 1 - Nature of Business and Summary of Significant Accounting Policies: Research and Development (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Research and Development	'
	Research and development
	The Company records research and development expense as incurred.

Note_2_Going_Concern_Going_Con

Note 2 - Going Concern: Going Concern Note (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Going Concern Note	'
	The Company is a development stage company and management of the Company is devoting substantially all of its present efforts to establish new customized real estate management and development programs for its clients and to expand into aspects of the entertainment industry.  In the near term, the Company expects operating costs to continue to exceed funds generated from operations.
	The Company has not yet generated substantial revenues from its operations and has no assurance of future revenues. As a result, the Company expects to continue to incur operating losses, and the operations in the near future are expected to continue to use working capital. The ability of the Company to continue as a going concern is dependent on its ability to raise capital, through equity and/or convertible debt instruments, to meet its operating requirements.
	Our independent auditors, in their report on our financial statements for the year ended December 31, 2012, expressed substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplate continuation of the Company as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that could result from the outcome of this uncertainty.

Note_3_Accounts_Receivable_and1

Note 3 - Accounts Receivable and Inventory: Accounts receivable policy (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Accounts receivable policy	'
	Accounts receivable represents the net amount due from WEA/Warner Music Group from the sale of Top Sale music CD’s and ESMG’s digital music releases through September 30, 2013. Inventory represents the finished cost of Top Sail’s music CD’s (including prepaid royalties to music artists) available for resale to consumers, less a reserve of $3,729.

Note_4_Intellectual_Property_R1

Note 4 - Intellectual Property Rights: Intellectual Property Rights Policy (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Intellectual Property Rights Policy	'
	Our wholly-owned subsidiary, ESMG Inc., acquired the following intellectual property rights, which are reflected at their original cost as of September 30, 2013:
	4A. Music related rights:
	This represents the cost to acquire the exclusive right to produce and/or co-produce original recorded music, and subsequent production and marketing costs, for the worldwide distribution by ESMG Inc. of the following artists:
		Cumulative Acquisition Costs Through September 30, 2013
	Jesse Scott	$300,000
	V.I.C.	150,000
	Hurricane Chris	150,000
	Tion Phipps	150,000
	Choo Biggz	250,500
	Branded (TBA) artist	1,500,000
	Bruce-E-Bee	32,150
	Downtown Attraction	60,809
	Kamp Hustle	4,250
	Bungle Knot Dred	5,000
	Str8 Hip Hop album	975
	Total cost	$2,603,684
	Except for Downtown Attraction, Bruce-E-Bee, Kamp Hustle, Bungle Knot Dred ,Str8 Hip Hop album and $500 of the Choo Biggz investment, all other acquisitions have been financed through short-term convertible debt instruments.
	$250,000 of the Company’s financing obligation for the artist Choo Biggz is evidenced by a promissory note due GGAG, Inc. dated May 21, 2013, which bears interest at the rate of 8% per annum from December 1,2013.
	$1,500,000 of the Company’s financing obligation for the acquisition of a branded (to be announced ) artist is evidenced by a promissory note due Phoenix 51, Inc. dated August 23, 2013, which bears interest at the rate of 8% per annum from April 1,2014. Because the recording artist deal with the branded artist is currently being finalized, management has chosen not to disclose the name of the branded artist until such deal is concluded.
	4B. Motion picture related rights:
	This represents the cost to acquire the co-produce and for ESMG Inc. to distribute worldwide the animated motion picture rights to “Bigfoot’s Big Halloween Adventures” (the sequel to “The Legend of Sasquatch’); $275,000. The Company’s financing commitment is evidenced by a promissory note dated November 6, 2012 with Gorilla Pictures, which bears interest at the rate of 8% per annum from June 1, 2013.

Note_5_Prepayments_PREPAYMENTS

Note 5 - Prepayments: PREPAYMENTS policy (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
PREPAYMENTS policy	'
	The Company entered into an agreement with StreetCapital, Inc. to provide advisory services as to the financial aspects and structure of any proposed financing for fees of $10,000 per month commencing July 1, 2013 for an initial period of 5 months, in addition to receiving placement fees of up to 10% on any financing deals obtained for the Company. The advisory fee obligation was evidenced by a non-interest bearing promissory note for $50,000.  Since the Company’s obligation accrued in full from day one, the $50,000 note has been amortized over the period of service, with the amount of $20,000 reflected in prepaid expenses at September 30, 2013, together with a prepaid audit fee of $ 1,250.
	Deposits represent a $35,000 escrow deposit (current) and a security deposit of $8,713 (other asset) as follows:
	(i)         The escrow deposit is the amount paid by the Company to open escrow on September 6, 2013 to acquire a parcel of approximately 3.55 acres of land located in the city of Corona, California with already approved plans, permits and tract mapping etc. to construct 60 residential townhouses. The total purchase price is $ 4,455,000 and the current property owner has agreed to take back a first trust deed note in the property of $3,000,000, leaving the Company to pay the balance of $ 1,420,000 on or before the contemplated escrow closing and funding date of December 3, 2013.
	(ii)        The security deposit was paid to the landlord of the operating offices of ESMG and Top Sail Productions locate at 6725 Sunset Boulevard, Suite 420, Hollywood, CA 90028. On August 1, 2013 the Company entered into a 66 month lease with a third-party landlord for the lease of 2,592 square feet of offices located in Hollywood, California to house its ESMG Inc., and Top Sail Productions LLC staff, commencing August 1,2013 The first year’s rent was rebated to $ 45,101, with subsequent full base rent totaling $ 440,978 over the remaining 54 months of the lease.

Note_6_Music_Catalog_Music_Cat

Note 6- Music Catalog: Music Catalog Policy (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Music Catalog Policy	'
	The music catalog arises from the merger of D & B Music, Inc. into the Company on June 1, 2013. D & B Music, Inc. (formerly D & B Records, Inc.) has the worldwide rights to reproduce and distribute 41 fully produced titles. The cost of $356,841 represents the assumption by the Company of a promissory note, originally dated February 1, 2009, payable in the amount of $242,000 to Pegasus Group, Inc., together with the assumption of accrued and unpaid interest thereon through June 30, 2013 of $114,841. Interest continues to be payable at the rate of 10% per annum while the principal under the note is still outstanding.

Note_7_Fixed_Assets_Furniture_1

Note 7 - Fixed Assets: Furniture and Equipment: Furniture and Equipment policy (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Furniture and Equipment policy	'
	This represents the cost ($9,163) less accumulated depreciation ($764) of furniture and equipment purchased for the operating offices of ESMG and Top Sail Productions which became fully operational as of August 1, 2013 ( see Note 5).

Note_9_Due_To_Affiliated_Compa1

Note 9 - Due To Affiliated Company: Due to Affiliated Company Policy (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Due to Affiliated Company Policy	'
	The amount due to affiliated company of $25,750 at September 30, 2013 represents actual costs incurred by Michery, Inc. to acquire and initial test market music recorded by the music artist Bruce-E-Bee. Michery Inc. assigned all right and interest to this artist to ESMG Inc. on October 22, 2013, with the understanding that ESMG Inc., reimburse Michery, Inc. those costs. Michery Inc. is owned by our CEO.

Note_10_Short_Term_Debt_Shortt

Note 10 - Short Term Debt: Short-term Debt, Description (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Short-term Debt, Description	'
	The Promissory Note for $500,000 due The Basketball Channel reported as at June 30, 2013 was subsequently cancelled. The Letter of Intent to form a separate joint venture for the potential financing and future development of The Basketball Channel expired and was not renewed by mutual agreement between the parties.

Note_11_Shortterm_Convertible_1

Note 11 - Short-term Convertible Debt and Derivative Liabilities: Short Term Convertible Debt Policy (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Short Term Convertible Debt Policy	'
	Short –term convertible debt at September 30, 2013 represents the following:
		Original Principal	Reduction through conversion to stock	Balance at September 30, 2013	Unamortized Discount
	Asher Enterprises, Inc.	$183,000	$0	$183,000	$           0
	Magna Group, Inc.	150,000	-150,000	0	0
	Redwood Management, LLC	200,000	-200,000	0	0
	Redwood Fund II, LLC	150,000	0	150,000	0
	WHC Capital, LLC (i)	400,000	-190,486	209,514	-87,151
	WHC Capital, LLC (ii)	250,000	0	250,000	0
	Total convertible debt due	$1,333,000	($540,486)	$792,514	($87,151)
	The derivative liability of $120,931 at September 30, 2013 represents the fair market value at of the WHC Capital, LLC (i) short-term convertible debt. The derivative liability and related reporting in the Statement of Operations was calculated by an independent accounting firm and verified by management.
	The following is the range of variables used in revaluing the derivative liabilities at September 30, 2013 and during the three months then ended for derivatives that were revalued upon conversion of principal balances as noted above.
		30-Sep-13	Three Months ended September 30, 2013
	Annual dividend yield	0	0
	Expected life (years) of	0.58	0.84 - 1.43
	Risk-free interest rate	0.10%	0.10 - 0.17%
	Expected volatility	382.00%	290.9 – 400.9%
	Short Term Notes, Convertible (Unless Prepaid) 180 Days After Issuance.
	(a)        Asher Enterprises, Inc. (aggregate total at September 30, 2013: $ 183,000)
	On April 4, May 14, July 10, and August 28, 2013, the Company issued convertible notes of $32,500, $63,000, $55,000, and $32,500 respectively (total $183,000) to Asher Enterprises, Inc. Under the terms of the notes, the Company is to repay any principal balance and interest, at 8% per annum, at the maturity dates ranging from December 11, 2013 to May 30, 2014. The Company may prepay the convertible promissory notes prior to maturity at varying prepayment penalty rates specified under the agreements. The convertible promissory notes are convertible into shares of the Company’s common stock after six months. The conversion price is calculated by multiplying:  (a) 58% (42% discount) by the average of the lowest three closing bid prices during the 10 days prior to the conversion date on the April 4 and May 14, 2013 notes and (b) by multiplying 51% (49% discount) by the average of the lowest three closing bid prices during the 10 days prior to the conversion date on the July 10 and August 28, 2013.  Since these conversion features are only convertible after 180 days from date of issuance, there is no immediate derivative liability upon issuance. However, the Company will account for the derivative liability upon the passage of time when they do become convertible or in the event of default whereby the notes become convertible if not extinguished, as defined above. Derivative accounting applies upon the conversion feature being available to the holder, as it is variable and does not have a floor as to the number of common shares in which could be converted.
	(b)        Redwood Fund II, Inc. (aggregate total at September 30, 2013: $150,000)
	On April 29, 2013, the Company issued a convertible note of $100,000 to Redwood Fund II, LLC. Under the terms of the notes, the Company is to repay any principal balance and interest, at 8% per annum at maturity date of January 29, 2014.
	During the three months ended September 30, 2013, an additional $50,000 was received and added to the note with the same terms and conditions for an aggregate note balance of $150,000.
	The Company may prepay the convertible promissory note prior to maturity at 125% of the outstanding principal.  The convertible promissory note is convertible into shares of the Company’s common stock after 180 months. The conversion price is calculated by multiplying 45% (55% discount) by the lowest traded price during the eight (8) days prior to the conversion date. Since the conversion feature is only convertible after 180 days from date of issuance, there is no immediate derivative liability upon issuance. However, the Company will account for the derivative liability upon the passage of time or in the event of default whereby the note becomes convertible if not extinguished, as defined above. Derivative accounting applies upon the conversion feature being available to the holder, as it is variable and does not have a floor as to the number of common shares in which could be converted.
	(c)        WHC Capital, LLC (aggregate total at September 30, 2013: $250,000)
	On June 27, 2013, August 8, 2013 and September 9, 2013, the Company issued convertible notes of $50,000, $100,000 and $100,000 respectively to WHC Capital, LLC. Under the terms of the notes, the Company is to repay any principal balance and interest, at 10% per annum, at the maturity date of May 1, 2014.  The Company may prepay the convertible promissory note prior to maturity at a prepayment premium as agreed in writing between the parties.  The convertible promissory notes are convertible into shares of the Company’s common stock 180 days after the issuance date. The conversion price is calculated by multiplying 45% (55% discount) by the average of the three (3) lowest intra-day trading prices for the Company’s common stock during the ten (10) trading days prior to the conversion date.  Since the conversion features are only convertible after six months, there is no immediate derivative liability upon issuance. However, the Company will account for the derivative liability upon the passage of time or in the event of default whereby the notes become convertible if not extinguished, as defined above. Derivative accounting applies upon the conversion feature being available to the holder, as it is variable and does not have a floor as to the number of common shares in which could be converted.
	Other Short Term Note (non-convertible)
	The Company entered into an agreement with StreetCapital,Inc. to provide advisory services as to the financial aspects and structure of any proposed financing for fees of $10,000 per month commencing July 1,2013 for an initial period of 5 months. The advisory fee obligation was evidenced by a non-interest bearing promissory note for $50,000 maturing December 6, 2013.
	Short Term Convertible Notes Containing an Immediate Right of Conversion
	(a)        Magna Group, Inc ($150,000 note, fully converted by July 24, 2013)
	On April, 29, 2013, the Company issued a convertible note of $150,000 to Magna Group, LLC. The note carried interest at 12% per annum and, unless converted, had a maturity date of December 29, 2014.  The Company could prepay the convertible promissory note prior to maturity at varying prepayment penalty rates specified under the agreement. The convertible promissory note was convertible into shares of the Company’s common stock any time after the issuance of the convertible note. The conversion price was calculated by multiplying 55% (45% discount) by the lowest trading price in the three (3) trading days prior to the conversion date.  The conversion feature was considered a derivative liability since the note was immediately convertible and the conversion feature was variable with no floor as to the number of common shares which could be converted.  Accordingly, the Company calculated the initial derivative liability to be $264,329 using the Black-Scholes option pricing model with the following assumptions: volatility of 190.7%, expected life of 1.67 years, risk free interest rate of 0.12% and no dividends.  This derivative liability exceeded the principal amount resulting in a full discount of the note and an additional day one charge for the excess value of the derivative liability of $114,329 which is included in the accompanying statement of operations.  The discount was amortized over the life of the note or as converted (see below)
	Upon conversion of the convertible note, the derivative liability associated with the principal and interest converted was valued immediately before conversion using the Black-Scholes model. The change in fair value of the derivative liability associated with the principal and interest converted was recorded as a gain/loss on fair value of derivative liability in the accompanying statement of operation, with the remaining value of that portion of the derivative liability written off with a corresponding credit to additional paid-in capital. During the nine-months ended September 30, 2013, the holder of the convertible note converted $150,000 of principal and $1,464 of accrued interest thereon into 117,335,067 shares of common stock. In aggregate through September 30, 2013 the derivative liability of $474,361 associated with the converted principal and interest was credited to additional paid-in capital at the time of conversions (being $179,550 credited to additional paid-in capital through June 30, 2013 and $294,811 credited to additional paid-in capital through September 30, 2013).  As of September 30, 2013, there was no remaining derivative liability associated with this note as all outstanding balances were fully converted.  The company recorded a loss on the change in fair value of the derivative liability of $133,421 and $210,032 during the three and nine months ended September 30, 2013.  During the three and nine months ended September 30, 2013, amortization of debt discount was $60,240 and $150,000, respectively. As of September 30, 2013 there was no remaining unamortized discount.  The Company used the below range of inputs to the Black-Scholes pricing model for each valuation and the quarter end valuation related to the derivative liability.
	(b)        Redwood Management LLC ($200,000 note, fully converted by July 26, 2013)
	On April, 29, 2013, the Company issued a convertible note of $200,000 to Redwood Management LLC. The note carried interest at 8% per annum, and unless converted had a maturity date of April 29, 2014.  The Company could prepay the convertible promissory note at 125% of the outstanding principal. The convertible promissory note was convertible into shares of the Company’s common stock any time after the issuance of the convertible note.
	The conversion price is calculated by multiplying 55% (45% discount) by the lowest closing day trading price during the eight (8) trading days prior to the conversion date.  The conversion feature is considered a derivative liability as the note is immediately convertible and the conversion feature is variable with no floor as to the number of common shares which could be converted.  Accordingly, the Company calculated the initial derivative liability to be $1,417,303 using the Black-Scholes option pricing model with the following assumptions: volatility of 208.6%, expected life of 1.0 year, risk free interest rate of 0.12% and no dividends.  This derivative liability exceeded the principal amount resulting in a full discount of the note and an additional day one charge for the excess value of the derivative liability of $1,217,303 which is included in the accompanying statement of operations. The discount was amortized over the life of the note.
	Upon conversion of the convertible note, the derivative liability associated with the principal and interest converted is valued immediately before conversion using the Black-Scholes model. The change in fair value of the derivative liability associated with the principal and interest converted is recorded as a gain/loss on fair value of derivative liability in the accompanying statement of operation, with the remaining value of that portion of the derivative liability written off with a corresponding credit to additional paid-in capital. During the three and nine-months ended September 30, 2013, the holder of the convertible note converted $200,000 of principal into 151,801,600 shares of common stock. In aggregate through September 30, 2013, the derivative liability of $552,854 associated with the converted principal was credited to additional paid-in capital at the time of conversion (being $204,386 credited to additional paid-in capital through June 30, 2013 and $348,468 credited to additional paid-in capital through September 30, 2013).  As of September 30, 2013, there was no remaining derivative liability associated with this note as all outstanding balances were fully converted.    The company recorded a gain/loss on the change in fair value of the derivative liability of $179,176 (loss) and $864,449 (gain) during the three and nine months ended September 30, 2013.  During the three and nine months ended September 30, 2013, amortization of debt discount was $61,250 and $200,000, respectively. As of September 30, 2013 there was no remaining unamortized discount. The Company used the below range of inputs to the Black-Scholes pricing model for each valuation and the quarter end valuation related to the derivative liability.
	(c)        WHC Capital, LLC (aggregate convertible notes issued through September 30, 2013 : $ 300,000)
	On June 27, 2013, the Company issued a convertible note of $100,000 to WHC Capital, LLC. The note carried interest at 10% per annum, and unless converted had the maturity date of May 1, 2014.  The Company could prepay the convertible promissory note prior to maturity at varying prepayment penalty rates specified under the agreement. The convertible promissory note is convertible into shares of the Company’s common stock any time after the issuance of the convertible note. The conversion price is calculated by multiplying 45% (55% discount) by the average of the three (3) lowest intra-day trading prices for the Company’s common stock during the ten (10) trading days prior to the conversion date.
	The conversion feature is considered a derivative liability as the note is immediately convertible, and the conversion feature is variable with no floor as to the number of common shares which could be converted.  Accordingly, the Company calculated the derivative liability to be $131,703 using the Black-Scholes option pricing model with the following assumptions: volatility of 259.6%, expected life of 0.84 years, risk free interest rate of 0.15% and no dividends.  This derivative liability exceeded the principal amount resulting in a full discount of the note and an additional day one charge for the excess value of the derivative liability of $31,703 which is included in the accompanying statement of operations. The discount is being amortized over the life of the note.  During the three and nine months ended September 30, 2013 accretion of discount was $99,026 and $100,000 based on the original convertible note and accelerated amortization due to conversation of the principal balance.  As of September 30, 2013, there was no unamortized discount remaining on the note.  This note was fully converted out by July 24, 2013.
	Upon conversion of all or a portion of the convertible note, the derivative liability associated with the principal and interest converted is valued immediately before conversion using the Black-Scholes model. The change in fair value of the derivative liability associated with the principal and interest converted is recorded as a gain/loss on fair value of derivative liability in the accompanying statement of operation, with the remaining value of that portion of the derivative liability written off with a corresponding credit to additional paid-in capital. During the three and nine-months ended September 30, 2013, the holder of the convertible note converted $100,000 of principal into 133,290,807 shares of common stock. In aggregate, derivative liability of $798,067 associated with the converted principal was credited to additional paid-in capital at the time of conversion. As of September 30, 2013, there was no remaining derivative liability associated with this note as all outstanding balances were fully converted.    The company recorded a loss on the change in fair value of the derivative liability of $567,107 and $666,364 during the three and nine months ended September 30, 2013. The Company used the below range of inputs to the Black-Scholes pricing model for each valuation related to the derivative liability.
	On August 5, 2013, the Company issued a second convertible note of $100,000 to WHC Capital, LLC. The note also carried interest at 10% per annum and, unless converted, had a maturity date of May 1, 2014.  The Company could prepay the convertible promissory note prior to maturity at varying prepayment penalty rates specified under the agreement. The convertible promissory note is convertible into shares of the Company’s common stock any time after the issuance of the convertible note. The conversion price is calculated by multiplying 45% (55% discount) by the average of the three (3) lowest intra-day trading prices for the Company’s common stock during the ten (10) trading days prior to the conversion date.  The conversion feature is considered a derivative liability as the note is immediately convertible and the conversion feature is variable with no floor as to the number of common shares which could be converted.  Accordingly, the Company calculated the derivative liability to be $291,725 using the Black-Scholes option pricing model with the following assumptions: volatility of 382.0%, expected life of 0.74 years, risk free interest rate of 0.12% and no dividends.  The derivative liability exceeded the principal amount resulting in a full discount of the note and an additional day one charge for the excess value of the derivative liability of $191,725 which is included in the accompanying statement of operations. The discount is being amortized over the life of the note.  During the three and nine months ended September 30, 2013 accretion of discount was $90,488 based on the original convertible note and accelerated amortization due to conversation of the principal balance.  As of September 30, 2013, there was remaining unamortized of $8,512 which will be amortized over the remaining term of the note, or as the note is converted.  The Company revalued the derivative liability as of September 30, 2013 using the Black-Scholes option pricing model with variables included in the range of the table below. The Company recorded a gain on the change in fair value of the derivative liability of $41,417 during the three and nine months ended September 30, 2013. $ 90,488 of the outstanding principal under this note was converted out as of September 30, 2013.
	Upon conversion of all or a portion of the convertible note, the derivative liability associated with the principal and interest converted is valued immediately before conversion using the Black-Scholes model. The change in fair value of the derivative liability associated with the principal and interest converted is recorded as a gain/loss on fair value of derivative liability in the accompanying statement of operation, with the remaining value of that portion of the derivative liability written off with a corresponding credit to additional paid-in capital. During the three and nine-months ended September 30, 2013, the holder of the convertible note converted $90,488 of principal into 91,650,000 shares of common stock. In aggregate, derivative liability of $229,976 associated with the converted principal was credited to additional paid-in capital at the time of conversion. As of September 30, 2013, there was $20,332 of derivative liability associated with this note.  The Company used the below range of inputs to the Black-Scholes pricing model for each valuation and the quarter end valuation related to the derivative liability.
	On September 9, 2013, the Company issued third convertible note of $100,000 to WHC Capital, LLC. The note also carried interest at 10% per annum, and unless at the maturity date of May 1, 2014.  The Company may prepay the convertible promissory note prior to maturity at varying prepayment penalty rates specified under the agreement. The convertible promissory note is convertible into shares of the Company’s common stock any time after the issuance of the convertible note. The conversion price is calculated by multiplying 45% (55% discount) by the average of the three (3) lowest intra-day trading prices for the Company’s common stock during the ten (10) trading days prior to the conversion date.  The conversion feature is considered a derivative liability as the conversion feature is variable with no floor as to the number of common shares which could be converted.  Accordingly, the Company calculated the derivative liability to be $84,349 using the Black-Scholes option pricing model with the following assumptions: volatility of 382.0%, expected life of 0.64 years, risk free interest rate of 0.12% and no dividends.  The discount is being amortized over the life of the note.  During the three and nine months ended September 30, 2013 accretion of discount was $6,710 and $6,710, respectively. As of September 30, 2013, there was $77,639 remaining in unamortized discount.  The Company revalued the derivative liability as of September 30, 2013 using the Black-Scholes option pricing model with variables included in the range of the table below. The Company recorded a loss on the change in fair value of the derivative liability of $16,250 during the three and nine months ended September 30, 2013. None of this note had converted out as of September 30, 2013.

Note_12_Issuance_of_Stock_Issu

Note 12 - Issuance of Stock: Issuance of Stock Policy (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Issuance of Stock Policy	'
	Over the 9 month period ending September 30, 2013 the following common stock was issued:
		Number of Shares	Par Value	Additional Paid-In Capital
	Balance at January 1, 2013	184,912,000	$1,849	$186,525
	Issuance of stock against conversions of debt	494,623,413	4,946	537,628
	Used towards the purchase of Top Sail Productions, LLC (see Note 1)	5,000,000	50	14,950
	Used to compensate financial consultant	50,000,000	500	91,500
	Total issued and outstanding September 30, 2013	734,535,413	7,345	830,603
	Gain on change in fair market value of derivative liabilities on debt conversions during the period ending September 30, 2013	0	0	2,055,258
	Balance at September 30, 2013	734,535,413	$7,345	$2,885,861
	Subsequent to September 30, 2013, the Company issued additional common shares totaling 266,937,022 through November 14, 2013 for a total of issued and outstanding of 1,001,472,435 at November 14, 2013. All of these subsequent issuances related to debt conversions and interest thereon.

Note_13_Related_Party_Transact1

Note 13 - Related Party Transactions: Related Party Transactions Policy (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Related Party Transactions Policy	'
	Lease
	The Company leases its office premise at 1875 Century Park East, Century City, CA 90067 from our CFO on a month-to-month basis at no cost to the Company.
	Acquisition of Bruce-E-Bee artist recording contract
	As explained in Note 9, the Company assumed the obligation to reimburse Michery, Inc (a company owned by our CEO) the sum of $25,750 in reimbursement of the actual costs incurred by Michery, Inc. to acquire and initial test market music recorded by the music artist Bruce-E-Bee.
	Merger of D & B Music, Inc.
	As explained in Note 6, D & B Music, Inc.(formerly D & B Records, Inc.) merged with the Company on June 1, 2013. D & B Music, Inc. has the worldwide right to reproduce and distribute 41 fully produced titles. The sole owner of D & B Music, Inc. is David Michery, our CEO.

Note_14_Financing_Agreement_Fi

Note 14 - Financing Agreement: Financing Policy (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Financing Policy	'
	On September 30, 2013 the Company entered into an Equity Purchase Agreement with Southridge Partners II, LP (“Southridge”)  Under the terms of this Agreement, the Company plans to issue an S-1 by the end of first quarter 2014 under which Southridge has committed to purchase up to $10 million on the Company’s stock periodically over a 24 month period at a rate equal to 90% of the Company’s trading price during the applicable period prior to drawdown. Management plans to use the net proceeds from this facility to make early retirement of convertible debt as well as to finance ongoing operations and new investments.

Note_15_Stock_Awards_Plan_Stoc

Note 15 - Stock Awards Plan: Stock Awards Plan Policy (Policies)	9 Months Ended
	Sep. 30, 2013
Policies	'
Stock Awards Plan Policy	'
	On June 26, 2013 the Company’s Board of Directors approved the creation of the Company’s 2013 stock Awards Plan and set aside up to 50,000,000 of the Company’s common stock for this purpose. The purpose of the Primco Management, Inc. 2013 Stock Awards Plan is to provide a means through which the Company and its subsidiaries may attract, retain and motivate employees, directors and persons affiliated with the Company, including, but not limited to, non-employee Consultants, and to provide a means whereby such persons can acquire and maintain stock ownership, thereby strengthening their concern for the welfare of the Company.  A further purpose of the Plan is to provide such participants with additional incentive and reward opportunities designed to enhance the profitable growth and increase stockholder value of the Company.  To further align the interests of employees, directors and non-employee Consultants with those of the stockholders by providing incentive compensation opportunities tied to the performance of the Common Stock and by promoting increased ownership of the Common Stock by such individuals.  The Plan is also intended to advance the interests of the Company and its stockholders by attracting, retaining and motivating key personnel upon whose judgment, initiative and effort the successfully conduct of the Company’s business is largely dependent.
	Accordingly, the Plan also provides for granting Incentive Stock Options, options that do not constitute Incentive Stock Options, Stock Appreciation Rights, Restricted Stock Awards, Phantom Stock Awards, or any combination of the foregoing, as is best suited to the particular circumstances as provided herein.
	The Company issued 40,000,000 common shares available under this Plan on June 27,2013, with an additional 10,000,000 common shares issued on August 14,2013 to certain independent financial consultants.

Note_4_Intellectual_Property_R2

Note 4 - Intellectual Property Rights: Intellectual Property Rights Policy: Music related rights (Tables)	9 Months Ended
	Sep. 30, 2013
Tables/Schedules	'
Music related rights:	'
		Cumulative Acquisition Costs Through September 30, 2013
	Jesse Scott	$300,000
	V.I.C.	150,000
	Hurricane Chris	150,000
	Tion Phipps	150,000
	Choo Biggz	250,500
	Branded (TBA) artist	1,500,000
	Bruce-E-Bee	32,150
	Downtown Attraction	60,809
	Kamp Hustle	4,250
	Bungle Knot Dred	5,000
	Str8 Hip Hop album	975
	Total cost	$2,603,684

Note_8_Accrued_Liabilities_Acc

Note 8- Accrued Liabilities: Accrued Liabilities Table (Tables)	9 Months Ended
	Sep. 30, 2013
Tables/Schedules	'
Accrued Liabilities Table	'
		30-Sep-13
	Accrued interest: D & B Music, Inc. (See Note 5)	$123,860
	Other accrued interest on short-term debt	19,773
	Accrued management compensation due CEO and CFO	125,712
	Total accrued liabilities	$269,345

Note_10_Short_Term_Debt_Schedu

Note 10 - Short Term Debt: Schedule of Short-term Debt (Tables)	9 Months Ended
	Sep. 30, 2013
Tables/Schedules	'
Schedule of Short-term Debt	'
		30-Sep-13
	Promissory Note due Phoenix 51, Inc. (See Note 4A)	$1,500,000
	Promissory Note due GGAG, Inc. (See Note 4A)	250,000
	Promissory Note due Pegasus Group, Inc. (see Note 6)	242,000
	Promissory Note due StreetCapital, Inc. (see Note 5)	50,000
	Promissory Note due Gorilla Pictures (see Note 4B)	275,000
	Total Notes Due	$2,317,000

Note_11_Shortterm_Convertible_2

Note 11 - Short-term Convertible Debt and Derivative Liabilities: Short Term Convertible Debt Policy: Short-term convertible debt conversions (Tables)	9 Months Ended
	Sep. 30, 2013
Tables/Schedules	'
Short-term convertible debt conversions	'
		Original Principal	Reduction through conversion to stock	Balance at September 30, 2013	Unamortized Discount
	Asher Enterprises, Inc.	$183,000	$0	$183,000	$           0
	Magna Group, Inc.	150,000	-150,000	0	0
	Redwood Management, LLC	200,000	-200,000	0	0
	Redwood Fund II, LLC	150,000	0	150,000	0
	WHC Capital, LLC (i)	400,000	-190,486	209,514	-87,151
	WHC Capital, LLC (ii)	250,000	0	250,000	0
	Total convertible debt due	$1,333,000	($540,486)	$792,514	($87,151)
	The derivative liability of $120,931 at September 30, 2013 represents the fair market value at of the WHC Capital, LLC (i) short-term convertible debt. The derivative liability and related reporting in the Statement of Operations was calculated by an independent accounting firm and verified by management.
	The following is the range of variables used in revaluing the derivative liabilities at September 30, 2013 and during the three months then ended for derivatives that were revalued upon conversion of principal balances as noted above.
		30-Sep-13	Three Months ended September 30, 2013
	Annual dividend yield	0	0
	Expected life (years) of	0.58	0.84 - 1.43
	Risk-free interest rate	0.10%	0.10 - 0.17%
	Expected volatility	382.00%	290.9 – 400.9%

Note_12_Issuance_of_Stock_Issu1

Note 12 - Issuance of Stock: Issuance of Stock Policy: Common stock issued (Tables)	9 Months Ended
	Sep. 30, 2013
Tables/Schedules	'
Common stock issued	'
		Number of Shares	Par Value	Additional Paid-In Capital
	Balance at January 1, 2013	184,912,000	$1,849	$186,525
	Issuance of stock against conversions of debt	494,623,413	4,946	537,628
	Used towards the purchase of Top Sail Productions, LLC (see Note 1)	5,000,000	50	14,950
	Used to compensate financial consultant	50,000,000	500	91,500
	Total issued and outstanding September 30, 2013	734,535,413	7,345	830,603
	Gain on change in fair market value of derivative liabilities on debt conversions during the period ending September 30, 2013	0	0	2,055,258
	Balance at September 30, 2013	734,535,413	$7,345	$2,885,861

Note_4_Intellectual_Property_R3

Note 4 - Intellectual Property Rights: Intellectual Property Rights Policy (Details) (USD $)	Aug. 23, 2013	21-May-13	Nov. 06, 2012
Financing obligation	$1,500,000	$250,000	'
Cost to acquire	'	'	$275,000

Note_5_Prepayments_PREPAYMENTS1

Note 5 - Prepayments: PREPAYMENTS policy (Details) (USD $)	Sep. 06, 2013
Escrow Deposit	$35,000
Security Deposit	$8,713

Note_6_Music_Catalog_Music_Cat1

Note 6- Music Catalog: Music Catalog Policy (Details) (USD $)	Jun. 01, 2013
Assumption of a promissory note	$356,841

Note_8_Accrued_Liabilities_Acc1

Note 8- Accrued Liabilities: Accrued Liabilities Table (Details) (USD $)	Sep. 30, 2013
Accrued interest: D & B Music, Inc. (See Note 5)	$123,860
Other accrued interest on short-term debt	19,773
Accrued management compensation due CEO and CFO	125,712
Total accrued liabilities	$269,345

Note_8_Accrued_Liabilities_Det

Note 8- Accrued Liabilities (Details) (USD $)	Dec. 31, 2013
Accrued Professional Fees	$10,000

Note_9_Due_To_Affiliated_Compa2

Note 9 - Due To Affiliated Company: Due to Affiliated Company Policy (Details) (USD $)	Sep. 30, 2013
Amount due to affiliated company	$25,750

Note_10_Short_Term_Debt_Schedu1

Note 10 - Short Term Debt: Schedule of Short-term Debt (Details) (USD $)	Sep. 30, 2013
Promissory Note due Phoenix 51, Inc. (See Note 4A)	$1,500,000
Promissory Note due GGAG, Inc. (See Note 4A)	250,000
Promissory Note due Pegasus Group, Inc. (see Note 6)	242,000
Promissory Note due StreetCapital, Inc. (see Note 5)	50,000
Promissory Note due Gorilla Pictures (see Note 4B)	$275,000

Note_11_Shortterm_Convertible_3

Note 11 - Short-term Convertible Debt and Derivative Liabilities: Short Term Convertible Debt Policy: Short-term convertible debt conversions (Details) (USD $)	Sep. 30, 2013
Derivative Liability, Fair Value, Net	$120,931
Original Principal	'
Asher Enterprises, Inc.	183,000
Magna Group, Inc.	150,000
Redwood Management, LLC	200,000
Redwood Fund II, LLC	150,000
WHC Capital, LLC (i)	400,000
WHC Capital, LLC (ii)	250,000
Total convertible debt due:	1,333,000
Reduction through conversion to stock	'
Asher Enterprises, Inc.	0
Magna Group, Inc.	-150,000
Redwood Management, LLC	-200,000
Redwood Fund II, LLC	0
WHC Capital, LLC (i)	-190,486
WHC Capital, LLC (ii)	0
Total convertible debt due:	-540,486
Balance at September 30, 2013	'
Asher Enterprises, Inc.	183,000
Magna Group, Inc.	0
Redwood Management, LLC	0
Redwood Fund II, LLC	150,000
WHC Capital, LLC (i)	209,514
WHC Capital, LLC (ii)	250,000
Total convertible debt due:	792,514
Unamortized Discount	'
Asher Enterprises, Inc.	0
Magna Group, Inc.	0
Redwood Management, LLC	0
Redwood Fund II, LLC	0
WHC Capital, LLC (i)	-87,151
WHC Capital, LLC (ii)	0
Total convertible debt due:	($87,151)

Note_11_Shortterm_Convertible_4

Note 11 - Short-term Convertible Debt and Derivative Liabilities: Short Term Convertible Debt Policy (Details) (USD $)	Sep. 09, 2013	Aug. 28, 2013	Aug. 08, 2013	Aug. 05, 2013	Jul. 10, 2013	Jun. 27, 2013	14-May-13	Apr. 29, 2013	Apr. 04, 2013
Convertible Notes Payable	$100,000	$32,500	$100,000	$100,000	$55,000	$100,000	$63,000	$200,000	$32,500

Note_15_Stock_Awards_Plan_Stoc1

Note 15 - Stock Awards Plan: Stock Awards Plan Policy (Details)	Aug. 14, 2013	Jun. 27, 2013	Jun. 26, 2013
Stock awards plan	'	'	50,000,000
Stock awards plan issued	10,000,000	40,000,000	'