Drug Free Solution (DSOL) 10-Q 24 Jan 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Nov. 30, 2013	Jan. 20, 2014
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Nov-13	'
Trading Symbol	'dmax	'
Entity Registrant Name	'Drug Free Solution, Inc.	'
Entity Central Index Key	'0001521065	'
Current Fiscal Year End Date	'--05-31	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	35,942,913
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Well Known Seasoned Issuer	'No	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Nov. 30, 2013	31-May-13
CURRENT ASSETS:	'	'
Cash	$600	$8,157
Total Current Assets	600	8,157
PROPERTY AND EQUIPMENT	'	'
Property and equipment	40,866	4,866
Accumulated depreciation	-2,797	-1,228
Property and equipment, net	38,069	3,638
Total Assets	49,571	11,795
CURRENT LIABILITIES:	'	'
Accounts payable	133,356	20,855
Accrued expenses and other current liabilities	0	41,730
Deposits from stockholder	135,100	0
Total Current Liabilities	268,456	62,585
Total Liabilities	268,456	62,585
STOCKHOLDERS' DEFICIT:	'	'
Preferred stock par value $0.001: 10,000,000 shares authorized; none issued or outstanding	0	0
Common stock par value $0.001: 200,000,000 shares authorized; 35,942,913 shares issued and outstanding	35,943	28,643
Additional paid-in capital	1,303,047	1,303,047
Deficit accumulated during the development stage	-1,557,875	-1,382,480
Total Stockholders' Deficit	-218,885	-50,790
Total Liabilities and Stockholders' Deficit	49,571	11,795
Trademarks [Member]	'	'
PROPERTY AND EQUIPMENT	'	'
Finite-Lived Intangible Assets, Gross	7,300	0
Accumulated amortization	-174	0
Finite-Lived Intangible Assets, Net	7,126	0
Website development costs [Member]	'	'
PROPERTY AND EQUIPMENT	'	'
Finite-Lived Intangible Assets, Gross	4,000	0
Accumulated amortization	-224	0
Finite-Lived Intangible Assets, Net	$3,776	$0

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Nov. 30, 2013	31-May-13
Preferred Stock, Par Value Per Share	$0.00	$0.00
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Common Stock, Par Value Per Share	$0.00	$0.00
Common Stock, Shares Authorized	200,000,000	200,000,000
Common Stock, Shares, Issued	35,942,913	35,942,913
Common Stock, Shares, Outstanding	35,942,913	35,942,913

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	3 Months Ended		6 Months Ended		95 Months Ended
	Nov. 30, 2013	Nov. 30, 2012	Nov. 30, 2013	Nov. 30, 2012	Nov. 30, 2013
Net Revenues Earned during the Development Stage	$2,101	$0	$2,101	$0	$2,101
Operating Expenses	'	'	'	'	'
Filming and incubator cost	2,930	337	41,428	23,617	296,720
Professional fees	67,698	500	78,072	134,651	608,207
Research and development	28,010	0	28,010	0	28,010
General and administrative expenses	28,368	34,875	29,986	132,508	549,889
Total operating expenses	127,006	35,712	177,496	290,776	1,482,826
Loss from Operations	-124,905	-35,712	-175,395	-290,776	-1,480,725
Other (Income) Expense	'	'	'	'	'
Other (income) expenses	0	0	0	0	-2,850
Settlement of claim	0	0	0	0	80,000
Other (income) expense, net	0	0	0	0	77,150
Loss before Income Tax Provision	-124,905	-35,712	-175,395	-290,776	-1,557,875
Income Tax Provision	0	0	0	0	0
Net Loss	($124,905)	($35,712)	($175,395)	($290,776)	($1,557,875)
Net Loss per Common Share - Basic and Diluted	$0	$0	($0.01)	($0.02)	'
Weighted average common shares outstanding: - basic and diluted	34,017,903	20,747,123	31,315,443	19,380,680	'

Consolidated_Statement_of_Stoc

Consolidated Statement of Stockholders' Equity (Deficit) (USD $)	Common Stock [Member]	Additional Paid-in-Capital [Member]	Deficit Accumulated During the Development Stage [Member]	Total
Beginning Balance at Dec. 27, 2005	'	'	'	'
Common shares issued to founders upon formation	$18,030	($17,004)	'	$1,026
Common shares issued to founders upon formation (Shares)	18,029,694	'	'	'
Net loss	'	'	-1,026	-1,026
Ending Balance at May. 31, 2011	18,030	-17,004	-1,026	'
Ending Balance (Shares) at May. 31, 2011	18,029,694	'	'	'
Contributed capital	'	645,611	'	645,611
Net loss	'	'	-625,586	-625,586
Ending Balance at May. 31, 2012	18,030	628,607	-626,612	20,025
Beginning Balance (Shares) at May. 31, 2012	18,029,694	'	'	'
Contributed capital	'	376,834	'	376,834
Reverse acqusition adjustment	10,305	-10,305	'	'
Reverse acqusition adjustment (Shares)	10,305,000	'	'	'
Issuance of common shares for cash at $1.00 per share	308	307,911	'	308,219
Issuance of common shares for cash at $1.00 per share (Shares)	308,219	'	'	'
Net loss	'	'	-755,868	-755,868
Ending Balance at May. 31, 2013	28,643	1,303,047	-1,382,480	-50,790
Ending Balance (Shares) at May. 31, 2013	28,642,913	'	'	'
Issuance of common shares for acquisition of OML on September 24, 2013 valued at $7,300	7,300	'	'	7,300
Issuance of common shares for acquisition of OML on September 24, 2013 valued at $7,300 (Shares)	7,300,000	'	'	'
Net loss	'	'	-175,395	-175,395
Ending Balance at Nov. 30, 2013	$35,943	$1,303,047	($1,557,875)	($218,885)
Ending Balance (Shares) at Nov. 30, 2013	35,942,913	'	'	'

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	6 Months Ended		95 Months Ended
	Nov. 30, 2013	Nov. 30, 2012	Nov. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'	'
Net loss	($175,395)	($290,776)	($1,557,875)
Adjustments to reconcile net loss to net cash used in operating activities	'	'	'
Depreciation and amortization	1,967	486	3,195
Changes in operating assets and liabilities:	'	'	'
Accounts payable	112,501	0	133,356
Accrued expenses and other current liabilities	-41,730	0	0
Net cash used in operating activities	-102,657	-290,290	-1,421,324
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'	'
Purchases of property and equipment	-36,000	0	-40,866
Website development costs	-4,000	0	-4,000
Net cash used in investing activities	-40,000	0	-44,866
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'	'
Bank overdraft	0	1,891	0
Deposits from stockholder for Acquisition of Common Stock	135,100	0	135,100
Proceeds from sale of equity units	0	0	308,219
Capital contribution	0	272,984	1,023,471
Net cash provided by financing activities	135,100	274,875	1,466,790
Effect of exchange rate changes on cash	0	0	0
Net change in cash	-7,557	-15,415	600
Cash at beginning of the period	8,157	15,415	0
Cash at end of the period	600	0	600
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:	'	'	'
Interest paid	0	0	0
Income tax paid	0	0	0
Issuance of common shares for acquisition of OML	$7,300	$0	$7,300

Organization_and_Operations

Organization and Operations	6 Months Ended
	Nov. 30, 2013
Organization and Operations [Text Block]	'
	Note 1 – Organization and Operations
	Living Breath Project, Inc. (Formerly Dilmax Corp.)
	Living Breath Project, Inc. was incorporated under the laws of the State of Nevada, U.S. on April 14, 2011 as Dilmax Corp. The Company’s original business was on-line distribution of music for fitness.
	On October 1, 2012, Genie O’Malley acquired 8,100,000 shares of the Company’s common stock, par value $0.001 per share (the Common Stock”), resulting in change in control of the Company. Also, on October 1, 2012, Clear Mind Technology Corp., a company owned and controlled by Ms. O’Malley, acquired 735,000 shares of the Company’s Common Stock from twenty-six non-affiliated shareholders.
	On November 6, 2012, the Company amended its Articles of Incorporation to (i) change its name to Living Breath Project, Inc., (ii) increase the number of its authorized shares of capital stock from 75,000,000 to 210,000,000 shares of which (a) 200,000,000 shares were designated common stock, par value $0.001 per share and (b) 10,000,000 were designated preferred stock, par value $0.001 per share, and (iii) effectuated a three-for-one forward-split of its Common Stock for shareholders of record as of November 6, 2012.
	On October 15, 2013, the Company amended its Articles of Incorporation to change its name from Living Breath Project, Inc. to Drug Free Solution Inc. (“the Company”).
	iBreathe, Inc.
	iBreathe, Inc. ("iBreathe”) was incorporated on December 27, 2005 under the laws of the State of Delaware. On July 9, 2008, iBreathe was re-domiciled as a Minnesota corporation by virtue of a merger with iBreathe, Inc., a Minnesota corporation.
	Acquisition of iBreathe, Inc. Treated as a Reverse Acquisition
	On November 6, 2012, the Company consummated an Agreement and Plan of Merger (the “Agreement”) with iBreathe, Inc., a Minnesota corporation (“iBreathe”) whereby iBreathe merged with and into the Company (the “Merger”) in exchange for an aggregate of 18,029,694 shares ( 6,009,898 pre-split shares) (the “Merger Shares”) of the Company’s newly issued shares of Common Stock. The shares issued represented approximately 63.6% of the issued and outstanding common stock immediately after the consummation of the Acquisition Agreement.
	As a result of the controlling financial interest of the former stockholder of iBreathe, for financial statement reporting purposes, the merger between the Company and iBreathe has been treated as a reverse acquisition with iBreathe deemed the accounting acquirer and the Company deemed the accounting acquiree under the acquisition method of accounting in accordance with section 805 - 10 - 55 of the FASB Accounting Standards Codification. The reverse acquisition is deemed a capital transaction and the net assets of iBreathe (the accounting acquirer) are carried forward to the Company (the legal acquirer and the reporting entity) at their carrying value before the acquisition. The acquisition process utilizes the capital structure of the Company and the assets and liabilities of iBreathe which are recorded at their historical cost. The equity of the Company is the historical equity of iBreathe retroactively restated to reflect the number of shares issued by the Company in the transaction.
	Following the Merger, the Company adopted the business plan of iBreathe to provide proprietary and integrated products, services, education and film that can assist individuals to awaken stillness, direction, health and all over well-being using cleansing language of life. The Company has also been developing its website, product distribution procedures, and social media plan. The Company also intends to undertake a global research initiative studying the benefits of cleansing emotions individually and how this process can motivate change, healing and support within communities. The Company is an organization which is deeply passionate about recidivism, those who suffer within it and how communities can become free of the financial and emotional burdens presented by recidivism.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	6 Months Ended
	Nov. 30, 2013
Summary of Significant Accounting Policies [Text Block]	'
	Note 2 – Summary of Significant Accounting Policies
	The Management of the Company is responsible for the selection and use of appropriate accounting policies and the appropriateness of accounting policies and their application. Critical accounting policies and practices are those that are both most important to the portrayal of the Company’s financial condition and results and require management’s most difficult, subjective, or complex judgments, often as a result of the need to make estimates about the effects of matters that are inherently uncertain. The Company’s significant and critical accounting policies and practices are disclosed below as required by generally accepted accounting principles.
	Basis of Presentation - Unaudited Interim Financial Information
	The accompanying unaudited interim consolidated financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (“SEC”) to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Interim results are not necessarily indicative of the results for the full year. These unaudited interim consolidated financial statements should be read in conjunction with the consolidated financial statements of the Company for the fiscal year ended May 31, 2013 and notes thereto contained in the Company’s Annual Report on Form 10-K filed with the SEC on September 27, 2013.
	Fiscal Year End
	The Company elected May 31st as its fiscal year ending date.
	Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date(s) of the financial statements and the reported amounts of revenues and expenses during the reporting period(s).
	Critical accounting estimates are estimates for which (a) the nature of the estimate is material due to the levels of subjectivity and judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and (b) the impact of the estimate on financial condition or operating performance is material. The Company’s critical accounting estimates and assumptions affecting the financial statements were:
		(i)	Assumption as a going concern : Management assumes that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.
		(ii)	Fair value of long-lived assets : Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives. The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Company’s overall strategy with respect to the manner or use of the acquired assets or changes in the Company’s overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Company’s stock price for a sustained period of time; and (vi) regulatory changes. The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.
		(iii)	Valuation allowance for deferred tax assets : Management assumes that the realization of the Company’s net deferred tax assets resulting from its net operating loss (“NOL”) carry–forwards for Federal income tax purposes that may be offset against future taxable income was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by a full valuation allowance. Management made this assumption based on (a) the Company has incurred recurring losses, (b) general economic conditions, and (c) its ability to raise additional funds to support its daily operations by way of a public or private offering, among other factors.
		(iv)	Estimates and assumptions used in valuation of equity instruments : Management estimates the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable, for all transactions in which goods or services are the consideration received for the issuance of equity instruments.
	These significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to these estimates or assumptions, and certain estimates or assumptions are difficult to measure or value.
	Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.
	Management regularly evaluates the key factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such evaluations, if deemed appropriate, those estimates are adjusted accordingly.
	Actual results could differ from those estimates.
	Principles of Consolidation
	The consolidated financial statements include all accounts of iBreathe, Inc. for the periods presented and all accounts of the Company from the date of reverse merger (see Note 1).
	All inter-company balances and transactions have been eliminated.
	Reclassification
	Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported losses.
	Development Stage Company
	The Company is a development stage company as defined by section 915-10-20 of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification. Although the Company has recognized some nominal amount of revenues since inception, the Company is still devoting substantially all of its efforts on establishing the business and still qualifies as a development stage company. All losses accumulated since inception have been considered as part of the Company’s development stage activities.
	Fair Value of Financial Instruments
	The carrying amount of the Company’s financial assets and liabilities, such as cash, accounts payable, accrued expense and other current liabilities, approximate their fair values because of the short maturity of the instrument.
	Cash Equivalents
	The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents.
	Property and Equipment
	Property and equipment is recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation is computed by the straight-line method (after taking into account their respective estimated residual values) over the estimated useful lives of the respective assets as follows:
		Estimated Useful
		Life (Years)
	Computer equipment	5
	Software	3
	Upon sale or retirement, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in the statements of operations.
	Website Development Costs
	The Company has adopted Subtopic 350-50 of the FASB Accounting Standards Codification for website development costs. Under the requirements of Sections 350-50-15 and 350-50-25, the Company capitalizes costs incurred to develop a website as website development costs, which are amortized on a straight-line basis over the estimated useful lives of three (3) years. Upon becoming fully amortized, the related cost and accumulated amortization are removed from the accounts.
	Revenue Recognition
	The Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company will recognize revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured.
	Revenue was recognized during the reporting period ended November 30, 2013 relating to one time wellness services provided to two families. Such revenue was recognized at the time the services were performed and collectability was assured.
	Income Tax Provision
	Uncertain Tax Positions
	The Company did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits pursuant to the provisions of Section 740 - 10 - 25 for the reporting period ended November 30, 2013 or 2012.
	Net Income (Loss) per Common Share
	Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through stock options and warrants.
	There were no potentially dilutive shares outstanding for the reporting period ended November 30, 2013 or 2012.
	Recently Issued Accounting Pronouncements
	Management does not believe that any recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.

Going_Concern

Going Concern	6 Months Ended
	Nov. 30, 2013
Going Concern [Text Block]	'
	Note 3 – Going Concern
	The consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.
	As reflected in the consolidated financial statements, the Company had a deficit accumulated during the development stage at November 30, 2013, a net loss and net cash used in operating activities for the reporting period then ended. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company has funded its operations since inception with the proceeds from the issuance of common stock and capital contributions.
	The Company is attempting to commence operations, further implement its business plan and generate sufficient revenue; however, the Company’s cash position, if any, may not be sufficient enough to support the Company’s daily operations. While the Company believes in the viability of its strategy to commence operations, further implement its business plan and generate sufficient revenue and in its ability to raise additional funds by way of a public or private offering, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering.
	The consolidated financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Trademarks

Trademarks	6 Months Ended
	Nov. 30, 2013
Trademarks [Text Block]	'
	Note 4 – Trademarks
	On September 24, 2013, the Company acquired O’Malley Lifestyle, Inc. (“OML”), a related entity, for 7,300,000 newly-issued shares of the Company’s common stock. OML is the owner of the Clear Mind™, Clear Mind Technology™, Clear Mind Cognitive Healing Process™, Clear Mind Experience™, iBreathe™ properties and related proprietary service technologies, products and services. At the time of acquisition, OML had no significant assets, liabilities or operations. The Company valued 7,300,000 newly-issued shares at $7,300 based on the significant stockholder’s approximate cost basis. Trademarks are being amortized over their estimated useful lives of seven (7) years.
	(i) Amortization Expense
	Amortization expense was $174 for the reporting period ended November 30, 2013.

Website_Development_Costs

Website Development Costs	6 Months Ended
	Nov. 30, 2013
Website Development Costs [Text Block]	'
	Note 5 – Website Development Costs
	Website development costs, stated at cost, less accumulated amortization consisted of the following:
		Estimated Useful		November 30,
		Life (Years)		2013			31-May-13
	Website development costs	3	$	4,000		$	-
	Less accumulated amortization			(224	)		( -	)
			$	3,776		$	-
	(i) Amortization Expense
	Amortization expense was $224 for the reporting period ended November 30, 2013.

Stockholders_Equity

Stockholders' Equity	6 Months Ended
	Nov. 30, 2013
Stockholders' Equity [Text Block]	'
	Note 6 – Stockholders' Equity
	Shares Authorized
	Upon formation the total number of shares of all classes of capital stock which the Company is authorized to issue is seventy five million (75,000,000) shares with a par value of $0.001, all of which are designated as Common Stock.
	Amendment to the Certificate of Incorporation Affecting Shares Authorization
	On November 6, 2012, the Company filed a Certificate of Amendment of Certificate of Incorporation, and (i) changed its name to Living Breath Project, Inc.; (ii) increased its total number of shares of all classes of stock which the Company is authorized to issue from Seventy Five Million (75,000,000) shares, inclusive of Seventy Five Million (75,000,000) shares of Common Stock, par value $0.001 per share, to Two Hundred Ten Million (210,000,000) shares, inclusive of (a) Ten Million (10,000,000) shares of Preferred Stock, par value $0.001 per share, and (b) Two Hundred Million (200,000,000) shares of Common Stock, par value $0.001 per share; and (iii) effectuated a 3 -for- 1 (1:3) forward stock split (the “Stock Split”).
	All shares and per share amounts in the consolidated financial statements have been adjusted to give retroactive effect to the Stock Split.
	Common Stock
	Immediately prior to the consummation of the Agreement and Plan of Merger on November 6, 2012, the Company had 10,305,000 common shares issued and outstanding.
	Upon consummation of the Agreement and Plan of Merger on November 6, 2012, the Company issued 18,029,694 shares of its common stock pursuant to the terms and conditions of the Agreement and Plan of Merger.
	Sale of Common Stock or Equity Units
	On February 9, 2012, iBreathe settled a shareholder claim, bought back 120,000 shares of iBreathe's capital stock originally sold for $120,000 for $200,000, resulting in $80,000 in settlement of claim.
	From November 21, 2012 through January 7, 2013, the Company sold 85,419 shares of its common stock for cash at $1.00 per share or $85,419 in cash.
	From March 11, 2013 through May 14, 2013, the Company sold 222,800 shares of its common stock for cash at $1.00 per share or $222,800 in cash.
	Deposits from Stockholder for Acquisition of Common Stock
	From June 14, 2013 through November 26, 2013, two stockholders of the Company deposited $135,100 to acquire shares of the Company’s common stock.

Subsequent_Events

Subsequent Events	6 Months Ended
	Nov. 30, 2013
Subsequent Events [Text Block]	'
	Note 7 – Subsequent Events
	The Company has evaluated all events that occurred after the balance sheet date through the date when the financial statements were issued to determine if they must be reported. The Management of the Company determined that there were no reportable subsequent event(s) to be disclosed.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Nov. 30, 2013
Basis of Presentation - Unaudited Interim Financial Information [Policy Text Block]	'
	Basis of Presentation - Unaudited Interim Financial Information
	The accompanying unaudited interim consolidated financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (“SEC”) to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Interim results are not necessarily indicative of the results for the full year. These unaudited interim consolidated financial statements should be read in conjunction with the consolidated financial statements of the Company for the fiscal year ended May 31, 2013 and notes thereto contained in the Company’s Annual Report on Form 10-K filed with the SEC on September 27, 2013.
Fiscal Year End [Policy Text Block]	'
	Fiscal Year End
	The Company elected May 31st as its fiscal year ending date.
Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions [Policy Text Block]	'
	Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date(s) of the financial statements and the reported amounts of revenues and expenses during the reporting period(s).
	Critical accounting estimates are estimates for which (a) the nature of the estimate is material due to the levels of subjectivity and judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and (b) the impact of the estimate on financial condition or operating performance is material. The Company’s critical accounting estimates and assumptions affecting the financial statements were:
		(i)	Assumption as a going concern : Management assumes that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.
		(ii)	Fair value of long-lived assets : Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives. The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Company’s overall strategy with respect to the manner or use of the acquired assets or changes in the Company’s overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Company’s stock price for a sustained period of time; and (vi) regulatory changes. The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.
		(iii)	Valuation allowance for deferred tax assets : Management assumes that the realization of the Company’s net deferred tax assets resulting from its net operating loss (“NOL”) carry–forwards for Federal income tax purposes that may be offset against future taxable income was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by a full valuation allowance. Management made this assumption based on (a) the Company has incurred recurring losses, (b) general economic conditions, and (c) its ability to raise additional funds to support its daily operations by way of a public or private offering, among other factors.
		(iv)	Estimates and assumptions used in valuation of equity instruments : Management estimates the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable, for all transactions in which goods or services are the consideration received for the issuance of equity instruments.
	These significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to these estimates or assumptions, and certain estimates or assumptions are difficult to measure or value.
	Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.
	Management regularly evaluates the key factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such evaluations, if deemed appropriate, those estimates are adjusted accordingly.
	Actual results could differ from those estimates.
Principles of Consolidation [Policy Text Block]	'
	Principles of Consolidation
	The consolidated financial statements include all accounts of iBreathe, Inc. for the periods presented and all accounts of the Company from the date of reverse merger (see Note 1).
	All inter-company balances and transactions have been eliminated.
Reclassification [Policy Text Block]	'
	Reclassification
	Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported losses.
Development Stage Company [Policy Text Block]	'
	Development Stage Company
	The Company is a development stage company as defined by section 915-10-20 of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification. Although the Company has recognized some nominal amount of revenues since inception, the Company is still devoting substantially all of its efforts on establishing the business and still qualifies as a development stage company. All losses accumulated since inception have been considered as part of the Company’s development stage activities.
Fair Value of Financial Instruments [Policy Text Block]	'
	Fair Value of Financial Instruments
	The carrying amount of the Company’s financial assets and liabilities, such as cash, accounts payable, accrued expense and other current liabilities, approximate their fair values because of the short maturity of the instrument.
Cash Equivalents [Policy Text Block]	'
	Cash Equivalents
	The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents.
Property and Equipment [Policy Text Block]	'
	Property and Equipment
	Property and equipment is recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation is computed by the straight-line method (after taking into account their respective estimated residual values) over the estimated useful lives of the respective assets as follows:
		Estimated Useful
		Life (Years)
	Computer equipment	5
	Software	3
	Upon sale or retirement, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in the statements of operations.
Website Development Costs [Policy Text Block]	'
	Website Development Costs
	The Company has adopted Subtopic 350-50 of the FASB Accounting Standards Codification for website development costs. Under the requirements of Sections 350-50-15 and 350-50-25, the Company capitalizes costs incurred to develop a website as website development costs, which are amortized on a straight-line basis over the estimated useful lives of three (3) years. Upon becoming fully amortized, the related cost and accumulated amortization are removed from the accounts.
Revenue Recognition [Policy Text Block]	'
	Revenue Recognition
	The Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company will recognize revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured.
	Revenue was recognized during the reporting period ended November 30, 2013 relating to one time wellness services provided to two families. Such revenue was recognized at the time the services were performed and collectability was assured.
Income Tax Provision [Policy Text Block]	'
	Income Tax Provision
	Uncertain Tax Positions
	The Company did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits pursuant to the provisions of Section 740 - 10 - 25 for the reporting period ended November 30, 2013 or 2012.
Net Income (Loss) per Common Share [Policy Text Block]	'
	Net Income (Loss) per Common Share
	Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through stock options and warrants.
	There were no potentially dilutive shares outstanding for the reporting period ended November 30, 2013 or 2012.
Recently Issued Accounting Pronouncements [Policy Text Block]	'
	Recently Issued Accounting Pronouncements
	Management does not believe that any recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Nov. 30, 2013
Schedule of Property Plant and Equipment, Estimated Useful Lives [Table Text Block]	'
		Estimated Useful
		Life (Years)
	Computer equipment	5
	Software	3

Website_Development_Costs_Tabl

Website Development Costs (Tables)	6 Months Ended
	Nov. 30, 2013
Schedule of Website Development Costs [Table Text Block]	'
		Estimated Useful		November 30,
		Life (Years)		2013			31-May-13
	Website development costs	3	$	4,000		$	-
	Less accumulated amortization			(224	)		( -	)
			$	3,776		$	-

Organization_and_Operations_Na

Organization and Operations (Narrative) (Details) (USD $)	6 Months Ended
	Nov. 30, 2013
Organization And Operations 1	8,100,000
Organization And Operations 2	$0.00
Organization And Operations 3	735,000
Organization And Operations 4	75,000,000
Organization And Operations 5	210,000,000
Organization And Operations 6	200,000,000
Organization And Operations 7	$0.00
Organization And Operations 8	10,000,000
Organization And Operations 9	$0.00
Organization And Operations 10	18,029,694
Organization And Operations 11	6,009,898
Organization And Operations 12	63.60%
Organization And Operations 13	805
Organization And Operations 14	10
Organization And Operations 15	55

Summary_of_Significant_Account3

Summary of Significant Accounting Policies (Narrative) (Details)	6 Months Ended
	Nov. 30, 2013
Summary Of Significant Accounting Policies 1	740
Summary Of Significant Accounting Policies 2	10
Summary Of Significant Accounting Policies 3	25

Trademarks_Narrative_Details

Trademarks (Narrative) (Details) (USD $)	6 Months Ended
	Nov. 30, 2013
Trademarks 1	7,300,000
Trademarks 2	7,300,000
Trademarks 3	$7,300
Trademarks 4	$174

Website_Development_Costs_Narr

Website Development Costs (Narrative) (Details) (USD $)	6 Months Ended
	Nov. 30, 2013
Website Development Costs 1	$224

Stockholders_Equity_Narrative_

Stockholders' Equity (Narrative) (Details) (USD $)	6 Months Ended
	Nov. 30, 2013
Stockholders' Equity 1	-75,000,000
Stockholders' Equity 2	$0.00
Stockholders' Equity 3	-75,000,000
Stockholders' Equity 4	-75,000,000
Stockholders' Equity 5	$0.00
Stockholders' Equity 6	-210,000,000
Stockholders' Equity 7	-10,000,000
Stockholders' Equity 8	$0.00
Stockholders' Equity 9	-200,000,000
Stockholders' Equity 10	$0.00
Stockholders' Equity 11	3
Stockholders' Equity 12	1
Stockholders' Equity 13	10,305,000
Stockholders' Equity 14	18,029,694
Stockholders' Equity 15	120,000
Stockholders' Equity 16	120,000
Stockholders' Equity 17	200,000
Stockholders' Equity 18	80,000
Stockholders' Equity 19	85,419
Stockholders' Equity 20	$1
Stockholders' Equity 21	85,419
Stockholders' Equity 22	222,800
Stockholders' Equity 23	$1
Stockholders' Equity 24	222,800
Stockholders' Equity 25	$135,100

Schedule_of_Property_Plant_and

Schedule of Property Plant and Equipment, Estimated Useful Lives (Details) (USD $)	6 Months Ended
	Nov. 30, 2013
Summary Of Significant Accounting Policies Schedule Of Property, Plant And Equipment 1	$5
Summary Of Significant Accounting Policies Schedule Of Property, Plant And Equipment 2	$3

Schedule_of_Website_Developmen

Schedule of Website Development Costs (Details) (USD $)	6 Months Ended
	Nov. 30, 2013
Website Development Costs Schedule Of Website Development Costs 1	$3
Website Development Costs Schedule Of Website Development Costs 2	4,000
Website Development Costs Schedule Of Website Development Costs 3	0
Website Development Costs Schedule Of Website Development Costs 4	-224
Website Development Costs Schedule Of Website Development Costs 5	0
Website Development Costs Schedule Of Website Development Costs 6	3,776
Website Development Costs Schedule Of Website Development Costs 7	$0