Drug Free Solution (DSOL) 10-Q 2 Oct 14 2014 Q3 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Feb. 28, 2014	Sep. 25, 2014
Document Information [Line Items]	'	'
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	'
Trading Symbol	'DSOL	'
Entity Common Stock, Shares Outstanding	'	41,684,693
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	28-Feb-14	'
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2014	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Feb. 28, 2014	31-May-13
CURRENT ASSETS:	'	'
Cash	$7,124	$8,157
Total Current Assets	7,124	8,157
PROPERTY AND EQUIPMENT	'	'
Computer equipment	4,866	4,866
iApp software	36,000	0
Property and equipment, gross	40,866	4,866
Accumulated depreciation	-6,040	-1,228
Property and equipment, net	34,826	3,638
Trademarks, Gross	7,300	0
Trademarks, Accumulated amortization	-435	0
Trademarks, net	6,865	0
Website development costs, gross	4,000	0
Website development costs Accumulated amortization	-560	0
Website development costs, net	3,440	0
Total Assets	52,255	11,795
CURRENT LIABILITIES:	'	'
Accounts payable	147,356	20,855
Accrued expenses and other current liabilities	0	41,730
Deposits from stockholders	244,130	0
Total Current Liabilities	391,486	62,585
Total Liabilities	391,486	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 and 28,642,913 shares issued and outstanding, respectively	35,943	28,643
Additional paid-in capital	1,303,047	1,303,047
Accumulated deficit	-1,678,221	-1,382,480
Total Stockholders' Deficit	-339,231	-50,790
Total Liabilities and Stockholders' Deficit	$52,255	$11,795

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Feb. 28, 2014	31-May-13
Preferred Stock, Par Value Per Share (in dollars per share)	$0.00	$0.00
Preferred Stock, Shares Authorized (in shares)	10,000,000	10,000,000
Preferred Stock, Shares Issued (in shares)	0	0
Preferred Stock, Shares Outstanding (in shares)	0	0
Common Stock, Par Value Per Share (in dollars per share)	$0.00	$0.00
Common Stock, Shares Authorized (in shares)	200,000,000	200,000,000
Common Stock, Shares, Issued (in shares)	35,942,913	28,642,913
Common Stock, Shares, Outstanding (in shares)	35,942,913	28,642,913

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013
Revenue	$0	$0	$2,101	$0
Operating Expenses	'	'	'	'
Filming and incubator cost	0	0	41,428	0
Professional fees	26,001	18,041	104,073	70,034
Research and development	0	0	28,010	0
General and administrative expenses	94,345	96,701	124,331	113,863
Total operating expenses	120,346	114,742	297,842	183,897
Loss before Income Tax Provision	-120,346	-114,742	-295,741	-183,897
Income Tax Provision	0	0	0	0
Net Loss	($120,346)	($114,742)	($295,741)	($183,897)
Earnings per Share - Basic and Diluted	$0	$0	($0.01)	($0.01)
Weighted average common shares outstanding: - basic and diluted	34,974,933	28,385,769	32,841,143	22,625,000

Consolidated_Statement_of_Stoc

Consolidated Statement of Stockholders' Equity (Deficit) (USD $)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit during Development Stage [Member]
Balance at May. 31, 2012	$20,025	$18,030	$628,607	($626,612)
Balance (Shares) at May. 31, 2012	'	18,029,694	'	'
Contributed capital	376,834	'	376,834	'
Reverse acqusition adjustment	0	10,305	-10,305	'
Reverse acqusition adjustment (Shares)	'	10,305,000	'	'
Issuance of common shares for cash at $1.00 per share	308,219	308	307,911	'
Issuance of common shares for cash at $1.00 per share (Shares)	'	308,219	'	'
Net loss	-755,868	'	'	-755,868
Balance at May. 31, 2013	-50,790	28,643	1,303,047	-1,382,480
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	0	'
Issuance of common shares for acquisition of OML on September 24, 2013 valued at $7,300 (Shares)	'	7,300,000	'	'
Net loss	-295,741	'	'	-295,741
Balance at Feb. 28, 2014	($339,231)	$35,943	$1,303,047	($1,678,221)
Balance (Shares) at Feb. 28, 2014	'	35,942,913	'	'

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	9 Months Ended
	Feb. 28, 2014	Feb. 28, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net loss	($295,741)	($183,897)
Adjustments to reconcile net loss to net cash used in operating activities	'	'
Depreciation and amortization	5,807	1,341
Changes in operating assets and liabilities:	'	'
Accounts payable	126,501	2,150
Accrued expenses and other current liabilities	-41,730	18,384
Net cash used in operating activities	-205,163	-162,022
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Purchases of property and equipment	-36,000	-8,340
Website development costs	-4,000	0
Net cash used in investing activities	-40,000	-8,340
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Deposits from stockholder for Acquisition of Common Stock	244,130	0
Proceeds from sale of equity units	0	187,919
Capital contribution	0	250
Net cash provided by financing activities	244,130	188,169
Net change in cash	-1,033	17,807
Cash at beginning of the reporting period	8,157	8,340
Cash at end of the reporting period	7,124	26,147
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:	'	'
Interest paid	0	0
Income tax paid	0	0
Issuance of common shares for acquisition of OML	$7,300	$0

Organization_and_Operations

Organization and Operations	9 Months Ended
	Feb. 28, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
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, a Minnesota corporation 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.

Significant_and_Critical_Accou

Significant and Critical Accounting Policies and Practices	9 Months Ended
	Feb. 28, 2014
Accounting Policies [Abstract]	'
Summary of Significant Accounting Policies [Text Block]	'
	Note 2 - Significant and Critical Accounting Policies and Practices
	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.
	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)	Impairment of long-lived assets: The realizable value of long-lived assets 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
	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.
	The Company has elected to adopt early application of Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. Upon adoption, the Company no longer presents or discloses inception-to-date information and other remaining disclosure requirements of Topic 915.
	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 February 28, 2014 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 February 28, 2014 or 2013.
	Earnings per Share
	Earnings per share ("EPS") is the amount of earnings attributable to each share of common stock. For convenience, the term is used to refer to either earnings or loss per share. EPS is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Pursuant to ASC Paragraphs 260-10-45-10 through 260-10-45-16 Basic EPS shall be computed by dividing income available to common stockholders (the numerator) by the weighted-average number of common shares outstanding (the denominator) during the period. Income available to common stockholders shall be computed by deducting both the dividends declared in the period on preferred stock (whether or not paid) and the dividends accumulated for the period on cumulative preferred stock (whether or not earned) from income from continuing operations (if that amount appears in the income statement) and also from net income. The computation of diluted EPS is similar to the computation of basic EPS except that the denominator is increased to include the number of additional common shares that would have been outstanding if the dilutive potential common shares had been issued during the period to reflect the potential dilution that could occur from common shares issuable through contingent shares issuance arrangement, stock options or warrants.
	There were no potentially dilutive shares outstanding for the reporting period ended February 28, 2014 or 2013.
	Recently Issued Accounting Pronouncements – not yet adopted
	In May 2014, the FASB issued the FASB Accounting Standards Update No. 2014-09 “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”)
	This guidance amends the existing FASB Accounting Standards Codification, creating a new Topic 606, Revenue from Contracts with Customer. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.
	To achieve that core principle, an entity should apply the following steps:
		1	Identify the contract(s) with the customer
		2	Identify the performance obligations in the contract
		3	Determine the transaction price
		4	Allocate the transaction price to the performance obligations in the contract
		5	Recognize revenue when (or as) the entity satisfies a performance obligations
	The ASU also provides guidance on disclosures that should be provided to enable financial statement users to understand the nature, amount, timing, and uncertainty of revenue recognition and cash flows arising from contracts with customers.  Qualitative and quantitative information is required about the following:
		1	Contracts with customers – including revenue and impairments recognized, disaggregation of revenue, and information about contract balances and performance obligations (including the transaction price allocated to the remaining performance obligations)
		2	Significant judgments and changes in judgments – determining the timing of satisfaction of performance obligations (over time or at a point in time), and determining the transaction price and amounts allocated to performance obligations
		3	Assets recognized from the costs to obtain or fulfill a contract.
	ASU 2014-09 is effective for periods beginning after December 15, 2016, including interim reporting periods within that reporting period for all public entities.  Early application is not permitted.
	In August 2014, the FASB issued the FASB Accounting Standards Update No. 2014-15 “Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”).
	In connection with preparing financial statements for each annual and interim reporting period, an entity’s management should evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued (or within one year after the date that the financial statements are available to be issued when applicable). Management’s evaluation should be based on relevant conditions and events that are known and reasonably knowable at the date that the financial statements are issued (or at the date that the financial statements are available to be issued when applicable). Substantial doubt about an entity’s ability to continue as a going concern exists when relevant conditions and events, considered in the aggregate, indicate that it is probable that the entity will be unable to meet its obligations as they become due within one year after the date that the financial statements are issued (or available to be issued). The term probable is used consistently with its use in Topic 450, Contingencies.
The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted.
Management does not believe that any other recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements.

Going_Concern

Going Concern	9 Months Ended
	Feb. 28, 2014
Going Concern [Abstract]	'
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 an accumulated deficit at February 28, 2014, 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 to support its 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 its 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	9 Months Ended
	Feb. 28, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
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 $435 for the reporting period ended February 28, 2014.

Website_Development_Costs

Website Development Costs	9 Months Ended
	Feb. 28, 2014
Research and Development [Abstract]	'
Website Development Costs [Text Block]	'
	Note 5 – Website Development Costs
	(i)   Amortization Expense
	Amortization expense was $560 for the reporting period ended February 28, 2014.

Stockholders_Equity

Stockholders' Equity	9 Months Ended
	Feb. 28, 2014
Stockholders' Equity Note [Abstract]	'
Stockholders' Equity [Text Block]	'
	Note 6 – Stockholders' Equity
	Shares Authorized
	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.
	Deposits from Stockholder for Acquisition of Common Stock
	During the nine month period ended February 28, 2014, five stockholders deposited $244,130 to acquire shares of the Company’s common stock.

Subsequent_Events

Subsequent Events	9 Months Ended
	Feb. 28, 2014
Subsequent Events [Abstract]	'
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.

Significant_and_Critical_Accou1

Significant and Critical Accounting Policies and Practices (Policies)	9 Months Ended
	Feb. 28, 2014
Accounting Policies [Abstract]	'
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)	Impairment of long-lived assets: The realizable value of long-lived assets 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
	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.
	The Company has elected to adopt early application of Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. Upon adoption, the Company no longer presents or discloses inception-to-date information and other remaining disclosure requirements of Topic 915.
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 February 28, 2014 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 February 28, 2014 or 2013.
Net Income (Loss) per Common Share [Policy Text Block]	'
	Earnings per Share
	Earnings per share ("EPS") is the amount of earnings attributable to each share of common stock. For convenience, the term is used to refer to either earnings or loss per share. EPS is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Pursuant to ASC Paragraphs 260-10-45-10 through 260-10-45-16 Basic EPS shall be computed by dividing income available to common stockholders (the numerator) by the weighted-average number of common shares outstanding (the denominator) during the period. Income available to common stockholders shall be computed by deducting both the dividends declared in the period on preferred stock (whether or not paid) and the dividends accumulated for the period on cumulative preferred stock (whether or not earned) from income from continuing operations (if that amount appears in the income statement) and also from net income. The computation of diluted EPS is similar to the computation of basic EPS except that the denominator is increased to include the number of additional common shares that would have been outstanding if the dilutive potential common shares had been issued during the period to reflect the potential dilution that could occur from common shares issuable through contingent shares issuance arrangement, stock options or warrants.
	There were no potentially dilutive shares outstanding for the reporting period ended February 28, 2014 or 2013.
Recently Issued Accounting Pronouncements [Policy Text Block]	'
	Recently Issued Accounting Pronouncements – not yet adopted
	In May 2014, the FASB issued the FASB Accounting Standards Update No. 2014-09 “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”)
	This guidance amends the existing FASB Accounting Standards Codification, creating a new Topic 606, Revenue from Contracts with Customer. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.
	To achieve that core principle, an entity should apply the following steps:
		1	Identify the contract(s) with the customer
		2	Identify the performance obligations in the contract
		3	Determine the transaction price
		4	Allocate the transaction price to the performance obligations in the contract
		5	Recognize revenue when (or as) the entity satisfies a performance obligations
	The ASU also provides guidance on disclosures that should be provided to enable financial statement users to understand the nature, amount, timing, and uncertainty of revenue recognition and cash flows arising from contracts with customers.  Qualitative and quantitative information is required about the following:
		1	Contracts with customers – including revenue and impairments recognized, disaggregation of revenue, and information about contract balances and performance obligations (including the transaction price allocated to the remaining performance obligations)
		2	Significant judgments and changes in judgments – determining the timing of satisfaction of performance obligations (over time or at a point in time), and determining the transaction price and amounts allocated to performance obligations
		3	Assets recognized from the costs to obtain or fulfill a contract.
	ASU 2014-09 is effective for periods beginning after December 15, 2016, including interim reporting periods within that reporting period for all public entities.  Early application is not permitted.
	In August 2014, the FASB issued the FASB Accounting Standards Update No. 2014-15 “Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”).
	In connection with preparing financial statements for each annual and interim reporting period, an entity’s management should evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued (or within one year after the date that the financial statements are available to be issued when applicable). Management’s evaluation should be based on relevant conditions and events that are known and reasonably knowable at the date that the financial statements are issued (or at the date that the financial statements are available to be issued when applicable). Substantial doubt about an entity’s ability to continue as a going concern exists when relevant conditions and events, considered in the aggregate, indicate that it is probable that the entity will be unable to meet its obligations as they become due within one year after the date that the financial statements are issued (or available to be issued). The term probable is used consistently with its use in Topic 450, Contingencies.
	The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted.
	Management does not believe that any other recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements.

Significant_and_Critical_Accou2

Significant and Critical Accounting Policies and Practices (Tables)	9 Months Ended
	Feb. 28, 2014
Accounting Policies [Abstract]	'
Property, Plant and Equipment [Table Text Block]	'
	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

Organization_and_Operations_De

Organization and Operations (Details Textual) (USD $)	0 Months Ended	1 Months Ended
	Nov. 06, 2012	Oct. 31, 2012	Feb. 28, 2014	31-May-13
Organization And Operations 12	63.60%	'	'	'
Issuance of common shares for acquisition of OML on September 24, 2013 valued at $7,300 (Shares)	'	8,100,000	'	'
Common Stock, Par Value Per Share	$0.00	$0.00	$0.00	$0.00
Shares Authorized	'	210,000,000	'	'
Common Stock, Shares Authorized	200,000,000	'	200,000,000	200,000,000
Preferred Stock, Shares Authorized	10,000,000	'	10,000,000	10,000,000
Preferred Stock, Par Value Per Share	$0.00	'	$0.00	$0.00
Stock Issued During Period, For Acquisitions Before stock split	6,009,898	'	'	'
Minimum [Member]	'	'	'	'
Shares Authorized	75,000,000	'	'	'
Maximum [Member]	'	'	'	'
Shares Authorized	210,000,000	'	'	'
Twenty-Six Non-Affiliated Shareholders [Member]	'	'	'	'
Issuance of common shares for acquisition of OML on September 24, 2013 valued at $7,300 (Shares)	'	735,000	'	'
IBreathe Inc [Member]	'	'	'	'
Issuance of common shares for acquisition of OML on September 24, 2013 valued at $7,300 (Shares)	18,029,694	'	'	'

Significant_and_Critical_Accou3

Significant and Critical Accounting Policies and Practices (Details)	9 Months Ended
	Feb. 28, 2014
Computer equipment [Member]	'
Property, Plant and Equipment, Useful Life	'5 years
Software [Member]	'
Property, Plant and Equipment, Useful Life	'3 years

Trademarks_Details_Textual

Trademarks (Details Textual) (USD $)	1 Months Ended	9 Months Ended			1 Months Ended		1 Months Ended
	Oct. 31, 2012	Feb. 28, 2014	Feb. 28, 2013	31-May-13	Sep. 24, 2013	Feb. 28, 2014	Sep. 24, 2013
					Trademarks [Member]	Trademarks [Member]	O'Malley Lifestyle Inc [Member]
Issuance of common shares for acquisition of OML on September 24, 2013 valued at $7,300 (Shares)	8,100,000	'	'	'	'	'	7,300,000
Issuance of common shares for acquisition of OML on September 24, 2013 valued at $7,300	'	$7,300	$0	'	'	'	$7,300
Finite-Lived Intangible Assets, Accumulated Amortization	'	$435	'	$0	'	$435	'
Finite-Lived Intangible Asset, Useful Life	'	'	'	'	'7 years	'	'

Website_Development_Costs_Deta

Website Development Costs (Details Textual) (USD $)	Feb. 28, 2014	31-May-13
Capitalized Computer Software, Accumulated Amortization	$560	$0
Website development costs [Member]	'	'
Capitalized Computer Software, Accumulated Amortization	$560	'

Stockholders_Equity_Details_Te

Stockholders' Equity (Details Textual) (USD $)	0 Months Ended	1 Months Ended	9 Months Ended
	Nov. 06, 2012	Oct. 31, 2012	Feb. 28, 2014	Feb. 28, 2013	31-May-13
Stockholders' Equity 14	18,029,694	'	'	'	'
Shares Authorized	'	210,000,000	'	'	'
Common Stock, Par Value Per Share	$0.00	$0.00	$0.00	'	$0.00
Preferred Stock, Shares Authorized	10,000,000	'	10,000,000	'	10,000,000
Preferred Stock, Par Value Per Share	$0.00	'	$0.00	'	$0.00
Common Stock, Shares Authorized	200,000,000	'	200,000,000	'	200,000,000
Stockholders' Equity, Reverse Stock Split	'	'3-for-1	'	'	'
Common Stock, Shares, Issued	'	'	35,942,913	'	28,642,913
Common Stock, Shares, Outstanding	'	'	35,942,913	'	28,642,913
Deposits from stockholder for Acquisition of Common Stock	'	'	$244,130	$0	'
IBreathe Inc [Member]	'	'	'	'	'
Common Stock, Shares, Issued	10,305,000	'	'	'	'
Common Stock, Shares, Outstanding	10,305,000	'	'	'	'