BOTS (BTZI) 10-K/A 22 Aug 14 2014 FY Annual report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Apr. 30, 2014	Jul. 21, 2014
Document and Entity Information [Abstract]	'	'
Document Type	'10-K	'
Amendment Flag	'false	'
Document Period End Date	30-Apr-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'FY	'
Entity Registrant Name	'mCig, Inc.	'
Entity Central Index Key	'0001525852	'
Current Fiscal Year End Date	'--04-30	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Public Float	$270,135,000	'
Entity Common Stock, Shares Outstanding	'	270,135,000
Entity Well-known Seasoned Issuer	'No	'
Entity Voluntary Filers	'No	'
Entity Current Reporting Status	'Yes	'

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Apr. 30, 2014	Apr. 30, 2013
Current assets	'	'
Cash and cash equivalents	$358,839	$3,600
Accounts receivable	41,098	0
Inventory	138,657	0
Prepaid Expense	6,253	0
Total current assets	544,847	3,600
Intangible asset, net	11,848	13,366
Investment in Vapolution	625,000	0
Total assets	1,181,695	16,966
Current liabilities	'	'
Accounts payable	132,756	4,375
Deferred revenue	4,141	50,000
Due to related party	3,000	172,678
Total current liabilities	139,897	227,053
Total liabilities	139,897	227,053
STOCKHOLDERS' EQUITY (DEFICIT)	'	'
Preferred stock, $0.0001 par value per share, 50,000,000 shares authorized, 23,000,000 and zero shares issued and outstanding	2,300	0
Common stock, $0.0001 par value per share, 560,000,000 shares authorized, 270,135,000 shares issued and outstanding	27,014	50,000
Additional Paid in Capital	1,394,137	0
Accumulated deficit	-381,653	-260,087
Total stockholders' equity (deficit)	1,041,798	-210,087
Total liabilities and stockholders' equity (deficit)	$1,181,695	$16,966

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Apr. 30, 2014	Apr. 30, 2013
Statement of Financial Position [Abstract]	'	'
Preferred stock par value	$0.00	$0.00
Preferred stock shares authorized	50,000,000	50,000,000
Preferred stock shares issued	23,000,000	23,000,000
Preferred stock shares outstanding	23,000,000	23,000,000
Common stock par value	$0.00	$0.00
Common stock shares authorized	560,000,000	560,000,000
Common stock shares issued	270,135,000	270,135,000
Common stock shares outstanding	270,135,000	270,135,000

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (Audited) (USD $)	12 Months Ended
	Apr. 30, 2014	Apr. 30, 2013
Cash flows from operating activities	'	'
Net loss	($121,566)	($106,796)
Adjustments to reconcile net loss to net cash used in operating activities	'	'
Amortization	5,506	2,156
Common stock issued for services rendered	$189,470	'
Changes in operating assets and liabilities	'	'
Accounts receivable	-41,098	'
Inventory	-131,085	'
Accounts payable	128,381	-2,642
Deferred revenue	-45,859	50,000
Net cash used in operating activities	-16,251	-57,282
Cash flows from investing activities	'	'
Website development cost	-3,988	-12,600
Investment in VitaCig	-7,572	'
Net cash used in investing activities	-11,560	-12,600
Cash flows from financing activities	'	'
Advance from related party	83,050	63,745
Issuance of common stock for cash	300,000	'
Net cash flows provided by financing activities	383,050	63,745
Net increase (decrease) in cash	355,239	-6,137
Cash - beginning of period	3,600	9,737
Cash - end of period	$358,839	$3,600

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
	Apr. 30, 2014	Apr. 30, 2013
Income Statement [Abstract]	'	'
Revenue	$370,077	$50,000
Cost of Goods Sold	157,809	0
Gross profit	212,268	50,000
Operating Expenses	'	'
Amortization expense	5,506	2,156
Professional fees	37,066	30,402
Travel expenses	6,554	88,064
General and administrative expenses	95,238	36,174
Share-based compensation	189,470	0
Total operating expenses	333,834	156,796
Net loss	($121,566)	($106,796)
Basic loss per share	$0	$0
Weighted average shares of common stock outstanding - basic	270,135,000	270,135,000

STATEMENT_OF_STOCKHOLDERS_EQUI

STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT) (USD $)	Total	Preferred Stock Outstanding	Preferred Stock Amount	Common Stock Outstanding	Common Stock Amount	Additional Paid-in Capital	Stock Payable	Deficit Accumulated
Balance, April 30, 2011 at Dec. 30, 2010	$0	$0	$0	$0	$0	$0	$0	$0
Cash received for stock to be issued	100	'	'	'	'	'	100	'
Balance,April 30, 2014 at Jan. 02, 2011	'	'	'	'	'	'	'	'
Balance, April 30, 2011 at Dec. 31, 2010	'	'	'	'	'	'	'	'
Stockholders' Equity Beginning Balance at Inception	2,101	'	'	250,000,000	25,000	-100	100	-22,899
Net loss	-22,899	'	'	'	'	'	'	-22,899
Balance,April 30, 2014 at Apr. 30, 2011	2,101	'	'	250,000,000	25,000	-100	100	-22,899
Stockholders' Equity Beginning Balance at Inception	-103,291	'	'	500,000,000	50,000	'	'	-153,291
Net loss	-130,392	'	'	'	'	'	'	-130,392
Balance,April 30, 2014 at Apr. 30, 2012	-103,291	'	'	500,000,000	50,000	'	'	-153,291
Balance, April 30, 2011 at Apr. 30, 2013	-210,087	'	'	500,000,000	50,000	'	'	'
Common stock issued for services ($0.21/share)	3,300	'	'	30,000	3	3,297	'	'
Common stock issued for services	3,300	'	'	30,000	3	3,297	'	'
Balance,April 30, 2014 at Oct. 18, 2013	'	'	'	'	'	'	'	'
Balance, April 30, 2011 at Apr. 30, 2013	-210,087	'	'	500,000,000	50,000	'	'	'
Common stock issued for services ($0.21/share)	3,151	'	'	45,000	5	3,146	'	'
Common stock issued for services	3,151	'	'	45,000	5	3,146	'	'
Balance,April 30, 2014 at Nov. 15, 2013	'	'	'	'	'	'	'	'
Balance, April 30, 2011 at Apr. 30, 2013	-210,087	'	'	500,000,000	50,000	'	'	'
Common stock issued for services ($0.21/share)	12,600	'	'	60,000	6	12,594	'	'
Common stock issued for services	12,600	'	'	60,000	6	12,594	'	'
Balance,April 30, 2014 at Sep. 17, 2013	'	'	'	'	'	'	'	'
Balance, April 30, 2011 at Apr. 30, 2012	-103,291	'	'	500,000,000	50,000	'	'	-153,291
Stockholders' Equity Beginning Balance at Inception	-210,087	'	'	'	'	'	'	-260,087
Issue common stock, net of offering costs	270,135,000	'	'	'	'	'	'	'
Net loss	-106,796	'	'	'	'	'	'	-106,796
Net loss for the year ended April 30, 2014	-106,796	'	'	'	'	'	'	'
Balance,April 30, 2014 at Apr. 30, 2013	-210,087	'	'	'	'	'	'	-260,087
Stockholders' Equity Beginning Balance at Inception	1,041,798	23,000,000	2,300	270,135,000	27,014	1,394,137	'	-381,653
Issue common stock, net of offering costs	270,135,000	'	'	'	'	'	'	'
Preferred Stock issued to CEO, $0.0001 par value per share	23,000,000	'	'	'	'	'	'	'
Common stock issued for services ($0.21/share)	135,172	'	'	'	'	135,172	'	'
Common stock issued for services	135,172	'	'	'	'	135,172	'	'
Net loss for the year ended April 30, 2014	-121,566	'	'	'	'	'	'	-121,566
The remaining purchase price of 2,500,000 shares will be recognized in this amount on the Company balance sheet	625,000	'	'	'	'	'	'	'
Common stock issued for cash	300,000	'	'	'	'	300,000	'	'
Balance,April 30, 2014 at Apr. 30, 2014	$1,041,798	$23,000,000	$2,300	$270,135,000	$27,014	$1,394,137	'	($381,653)

BUSINESS_ACQUISITIONS

BUSINESS ACQUISITIONS	12 Months Ended
	Apr. 30, 2014
BUSINESS ACQUISITIONS [Abstract]	'
BUSINESS ACQUISITIONS	'
	3. BUSINESS ACQUISITIONS
	On January 23, 2014, the Company completed the investment acquisition of Vapolution, Inc. by acquiring all of its' issued and outstanding shares in exchange for 5,000,000 shares of mCig's common stock at a market value of $0.25 per share on the date of the acquisition, where Vapolution became controlled  subsidiary.
	Following consultation with our legal advisors in preparation for the filing of our audited Form 10-K, the company and Vapolution, Inc. decided to amend their original Stock Purchase Agreement. Per the amended Stock Purchase Agreement executed as of May 23, 2014, a clarification was made to the agreement that more appropriately expresses the spirit of the transaction as agreed upon by management of mCig and the previous owners of Vapolution, Inc. As a result, one of the changes in the agreement is the disclosure that all of Vapolution's assets were in-fact purchased by mCig as part of this agreement.
	On August 7, 2014, a further amendment was made to permit the Board of Directors of mCig to appoint their designee as the only members of the Board of Directors of Vapolution. mCig appointed Paul Rosenberg as the sole director of Vapolution. mCig agreed to provide employment or consulting agreements to the prior owners of Vapolution in order for them to manage the day to day operations.
	While the amended Vapolution, Inc. acquisition agreement provides mCig, Inc. with more control of Vapolution and its assets, several risk factors must still be considered:
	(1)     mCig's role is one that mirrors an overseer with the prior owners running the day-to-day operations of the Company. As such, we run the risk that previous management in-charge of the day-to-day operations at Vapolution, make decisions that are not aligned with the vision of mCig's Board of Directors. However, as mCig controls the Board of Directors, all material matters will be controlled by mCig. Further, the previous management serves at the pleasure of the Board of Directors.
	(2)     There is no way to guarantee that the previous owners of Vapolution, Inc. will make decisions that are in the best interest of Vapolution, Inc. as an mCig, Inc. subsidiary. To ensure themselves in the best manner possible, the previous owners of Vapolution are guaranteed the first $110,000 of Earnings Before Interest Tax Depreciation and Amortization from the yearly profits of the Company.
	(3)   Since the entire transaction for the purchase of Vapolution was in the form of 5,000,000 shares of mCig, Inc. common stock shares, the Board of Directors believes that it would be in the management's best interest to improve Vapolution, Inc.'s performance, since this would directly have a moderate effect on the price of mCig, Inc.'s common stock share price.
	1. The Purchase Agreement, as amended on August 7, 2014, grants the day-to-day operations of Vapolution, Inc. to its former owners. The Board of Directors of mCig, Inc. will review the financial activity of Vapolution, Inc. on a monthly basis and, as mCig controls the Board of Directors of Vapolution,  will sign off on any large investments, payments to management, creative ideas, as well as have  ultimate decision power over all material decisions and the overall strategy of the business. mCig management  believes that  introducing the mCig culture into the marketing of Vapolution products will greatly increase  Vapolution's economic potential. This theory was re-enforced  immediately after the completion of the Vapolution, Inc. acquisition. The first order of business after the acquisition was the complete redesign of the Company website by mCig's staff (www.vapolution.com), which website is expressly not incorporated by reference into this filing). Furthermore, the previous owners in collaboration with mCig's technical staff are working extensively on the Vapolution Vaporizer 3.0, which management expects to have on the market in the fall of 2014. In addition to streamlining several processes, such as consolidating administrative, accounting, and fulfilment for both mCig and Vapolution which will reduce the bottom line expenses for the combined companies. mCig, Inc. management believes that these initiatives will produce significant cost-savings for both companies. More importantly, the combined strategies will assist in returning Vapolution, Inc. to its past prosperity.
	2.         The management of the company looks at “the first one hundred and ten thousand dollars ($110,000) of EBITDA per year (Earnings Before Interest, Tax, Depreciation and Amortization) from Vapolution, Inc. sales to be split equally amongst LUCEY and SHAFFER (50% each) for a period of ten (10) years following the execution of this agreement (“earn-out-period”)” as the appropriate salary to the previous  owners of Vapolution for their continued full-time involvement in the running of the day-to-day operations of this mCig Brand.
	F-9
	mCig, Inc.
	Notes To Financial Statements
	(Audited)
	3.      BUSINESS ACQUISITIONS (CONT.)
	We looked at the prior results of the operations of Vapolution, Inc. and determined that paying the first $110,000 of EBITDA per year would be an appropriate “salary” expense to secure the services of Patrick Lucey and Chad Shaffer to run autonomously the operations of Vapolution Inc. for the next 10 years. After these 10 years, we would re-negotiate a salary contract with Patrick and Chad, to continue running the operations of Vapolution, if deemed appropriate.
	We examined the historic salary payments paid by the previous owners of Vapolution Inc. and rent expense in for the periods ended as of 3/30/13 and as of 3/30/14, respectively. and as a result, in coming up with the first $110,000 of EBITDA per year, the salary expense as well as the rent expense will be subtracted from this amount. The way that they will pay themselves will be in the form of a monthly evaluation. Based on the monthly results of the Brand and the results of the operations of the company, with the approval of Vapolution and, indirectly, the mCig Board of Directors, Patrick and Chad will be paid up to $9,000 per month as a salary/ rent expense (based on the current month results.) On January 23 of each year, a summary calculation will be prepared to determine how much payment is required to be made to Patrick and Chad (if the Company was able to achieve all of its objectives and obtain EBITDA in this time period above $110,000.) If for some reason the results from Vapolution show a loss in this time period, no salary would be paid out, as evident by the agreement signed between mCig and Vapolution, Inc.
	3. After the one year period, if the previous owners of Vapolution do not rescind the purchase agreement and return to full ownership of the Company, the previous owners will be unable to rescind the agreement. After this period, the Board of Directors will continue to evaluate the performance of Vapolution, to continuously determine whether the Vapolution is meeting all of the set-out objectives and goals. In the event that the former owners resign or are asked to resign from their current management positions in Vapolution, Inc., mCig, Inc. will have to step-in and manage the operations of the Company. Since the earliest that this ultimate measure can take place (at least 1 year after the anniversary date of the purchase agreement), the Board of Directors of mCig, Inc. believes that by this time they will have gained the necessary experience and knowledge to continue to operate the Company without any interruption. To be able to accomplish this, several employees of mCig, Inc. have taken an interest in learning about the operations of Vapolution as well as assisting in the development of the Vapolution Vaporizer 3.0. As a result, mCig, Inc.'s management is confident that it is very unlikely that they would experience material losses in revenues in the event of a restructuring of the operational management currently in place at Vapolution, Inc.
	The primary reasons for the acquisition of Vapolution per ASC 805-10-50-2(d) can be summarized by the following:
	A.      Vapolution has been a leader in its industry since the company's inception in the early 2000's. After years of sustained success and consistent revenue streams and profitability, financial performance peaked and for the first time since inception, revenues fell flat. At this stage, management realized that unless fundamental changes were implemented and the trend reversed significant market share could be lost permanently. That is why the transaction with mCig made sense for both parties. In its acquisition of Vapolution, mCig acquired more than just a successful brand and an exemplary product. mCig also acquired a team of two fantastic engineers that were very familiar with the industry and well respected by their peers. Vapolution, Inc. management recognized that by aligning with mCig, Inc. the combined companies would be stronger, have substantial cost-synergies, as well as growth-synergies. Meanwhile, administration, accounting, and fulfillment could be streamlined and consolidated while the team at Vapolution could return to what they do best which was creating great products.
	B.     By agreeing to join forces with mCig, Vapolution's management agreed to allow mCig to run the marketing side, while they turned all of their focus on developing the third generation Vapolution product. Since mCig is not a direct competitor to Vapolution, this acquisition made further sense as it added another revenue stream for the company while allowing mCig, Inc. to expand into the home-use vaporizer segment.
	F-10
	mCig, Inc.
	Notes To Financial Statements
	(Audited)
	3.    BUSINESS ACQUISITIONS (CONT.)
	Due to the way the acquisition of Vapolution, Inc. was structured, mCig, Inc. only recorded the amount of common stock shares paid out to the previous owners of Vapolution prior to April 30, 2014, (2,500,000 shares), which equaled to $625,000 on its balance sheet as Investment in Vapolution, Inc.. The remaining purchase price equaling $625,000 will be recognized by mCig, when the remaining 2,500,000 shares are transferred to the previous owners of Vapolution, Inc. on the one year anniversary date of January 23, 2015. Furthermore, even though the Company's intent was to consolidate Vapolution's results as part of its Financials as of April 30, 2014, due to this one year rescind period, where the previous owners of Vapolution can return the shares or cash equivalent and return to full ownership of the Company, and due to the current Stock Purchase agreement lacking the necessary language to qualify as a consolidation, Vapoluation was classified as an investment on the Company's balance sheet at April 30, 2014. Furthermore, since only one-half of the total purchase price was paid out as of April 30, 2014 to the previous owners of Vapolution (2,500,000 shares equaling $625,000), mCig only recorded one-half of the agreed upon purchase price as Investment in Vapolution on its balance sheet as of April 30, 2014. Once the transaction is consummated on January 23, 2015 and the Stock Purchase agreement for the acquisition of Vapolution is amended to include the items necessary to satisfy the requirements necessary for consolidation purposes, Vapolution's audited financials will be consolidated as part of mCig's, as was originally intended by mCig and the remaining purchase price of 2,500,000 shares equaling $625,000 will be recorded on its balance sheet as part of Investment in Vapolution, Inc.

BUSINESS_DESCRIPTION_AND_BASIS

BUSINESS DESCRIPTION AND BASIS OF PRESENTATION	12 Months Ended
	Apr. 30, 2014
BUSINESS DESCRIPTION AND BASIS OF PRESENTATION [Abstract]	'
BUSINESS DESCRIPTION AND BASIS OF PRESENTATION	'
	1. BUSINESS DESCRIPTION AND BASIS OF PRESENTATION
	mCig, Inc. (mCig) was incorporated in the State of Nevada on December 30, 2010 originally under the name Lifetech Industries, Inc. Effective August 2, 2013, our name was changed from "Lifetech Industries, Inc." to "mCig, Inc." reflecting our new business model. Since October 2013, mCig, Inc. has positioned itself as a technology company focused on two long-term secular trends sweeping the globe: (1) The decriminalization and legalization of marijuana for medicinal or recreational purposes (2) The adoption of electronic vaporizing cigarettes (commonly known as “eCigs”) by the world's 1.2 Billion smokers.
	All agreements related to the Lifetech business are terminated and closed as of April 30, 2014. It will not have any impact on the current and future operations because all of these agreements are related to the previous business directions of the Company.
	We manufacture and retail the mCig - an  affordable loose-leaf eCig. Designed in the USA - the mCig provides a smoking experience by heating plant material, waxes, and oils delivering a smoother inhalation experience. The Company also maintains an investment in Vapolution, Inc. which manufactures and retails home-use vaporizers such as the Vapolution 2.0. Through its wholly owned subsidiary, VitaCig, Inc., the Company is engaged in the manufacturing and retailing of a nicotine-free eCig that delivers a water-vapor mixed with vitamins and natural flavors.
	On January 23, 2014, the Company signed a Stock Purchase Agreement with Vapolution, Inc. which manufactures and retails home-use vaporizers. In accordance with this agreement mCig, Inc. acquired 100% of Vapolution, Inc.; as part of this transaction mCig, Inc. issued 5,000,000 shares to shareholders of Vapolution, Inc.  (See Note 3)
	On January 23, 2014, Paul Rosenberg, CEO of mCig, Inc. has cancelled an equal amount (2,500,000 shares) of common shares owned by him resulting in a net non-dilutive transaction to existing mCig, Inc. shareholders. The remaining 2,500,000 of common shares owned by Paul Rosenberg will be cancelled on the one year anniversary of the agreement, specifically on January 23, 2015, to offset the 2,500,000 new shares issued from the treasury to complete the purchase of Vapolution, Inc. Since only half of the agreed upon shares had been paid out by mCig, Inc. to the previous owners of Vapolution, Inc. as of April 30, 2014 as part of the agreed upon purchase price, only half of the purchase price ($625,000) was reported on the Company's balance sheet as Investment in Vapolution, Inc. at the year-end date. The remaining purchase price of 2,500,000 shares will be recognized in the amount of $625,000 on the Company's balance sheet on the commencement date of January 23, 2015.  At that time, mCig intends to satisfy all requirements necessary to consolidate Vapolution's audited year-end results as part of its financials.
	On February 24, 2014 the company entered into a Contribution Agreement with VitaCig, Inc. In accordance with this agreement VitaCig, Inc. accepted the contribution by mCig, Inc. of specific assets consisting solely of pending trademarks for the term “VitaCig” filed with the USPTO and $500 in cash as contribution in exchange for 500,135,000 shares of common capital stock representing 100% of the shares outstanding of VitaCig, Inc.
	mCig, Inc., will be distributing to its shareholders 270,135,000 shares of Common Stock of VitaCig, Inc. owned by mCig, a shareholder of VitaCig. The shareholders of mCig will receive one share of VitaCig common stock for every one shares of mCig common stock that they hold as of the record date.  The record date shall be defined as the first business day following an effective statement from the SEC in regards to this Form S-1 filing.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Apr. 30, 2014
INCOME TAXES Tables [Abstract]	'
INCOME TAXES	'
	7. INCOME TAXES
	As of April 30, 2014, the Company incurred net operating losses and, accordingly, no provision for income taxes has been recorded. In addition, no benefit for income taxes has been recorded due to the uncertainty of the realization of any tax assets.  As of April 30, 2014 and 2013, the Company had approximately $191,244 and $260,087 of federal and state operating losses. The net operating loss carry forwards, if not utilized, will begin to expire in 2031.
	The components of the Company's deferred tax asset are as follows:
	F-14
	mCig, Inc.
	Notes To Financial Statements
	(Audited)
	7.          INCOME TAXES (CONT.)
		April
		2014	2013
	Deferred tax assets:
	Net operating loss carry forwards	66,935	91,030
	Valuation allowance	-66,935	-91,030
	Total deferred tax assets	$ -	$ -
	The valuation allowance for deferred tax assets as of April 30, 2014 and 2013 was $66,935 and $91,030, respectively. In assessing the recovery of the deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in the periods in which those temporary differences become deductible. Management considers the scheduled reversals of future deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. As a result, management determined it was more likely than not the deferred tax assets would not be realized as of April 30, 2014 and 2013, and recorded a full valuation allowance.
	Reconciliation between the statutory rate and the effective tax rate is as follows at April 30:
		2014 & 2013
	Federal statutory tax rate	-35.00%
	Permanent difference and other	35.00%

INVESTMENTS

INVESTMENTS	12 Months Ended
	Apr. 30, 2014
INVESTMENTS [Abstract]	'
INVESTMENTS	'
	4. INVESTMENTS
	In determining the appropriate way to report its investment in Vapolution using the Equity method, the Company utilized the guidance per the ASC. Specifically, as reported Per ASC 320-10-30-1, the fair value of restricted stock shall be measured initially based on the quoted price of an otherwise identical unrestricted security of the same issuer, adjusted for the effect of the restriction, in accordance with the provisions of Topic 820. Furthermore, as reported per ASC 320-10-30-3, if a previously nonmarketable equity security becomes marketable, the cost basis of the nonmarketable security shall become the basis of the security. If a change in marketability provides evidence that an other-than-temporary impairment has occurred, a write-down shall be recorded before applying the guidance in this subtopic, and the loss shall be classified consistently with other write-downs of similar investments. Since ASC 320-10-30-4 does not apply to Vapolution, the Equity Method is was deemed appropriate in valuing the Company's investment in Vapolution. As a result, using the Equity method, mCig reported its investment in Vapolution as of April 30, 2014 in the amount of $625,000.
	As far as Vapolution's earnings are concerned in the period of ownership from January 23, 2014 to April 30, 2014, ASC 323-10-35-36 notres that the earnings or losses that relate to the stock retained shall remain as part of the carrying amount of the investment and that the investment account shall not be adjusted retroactively. Subsequently, the security shall be accounted for pursuant to paragraph 320-10-35-1. Vapolution's Earnings Before Interest Taxes Depreciation and Amortization (EBITDA) did not go over the contracted threshold, as agreed upon per the Stock Purchase agreement, prorated for the period from January 23, 2014 to April 30, 2014 in the amount of $30,250, based upon $110,000 per year.  Since Vapolution's earnings did not exceed this threshold in this period, mCig didi not receive any profits from Vapolution as of April 30, 2014, hence why none of the profits from Vapolution were included as part of mCig's financial statements.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Apr. 30, 2014
RELATED PARTY TRANSACTIONS [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	6. RELATED PARTY TRANSACTIONS
	On July 13, 2011, the Officer of the Company contributed an amount of $100 towards additional paid in capital.
	As of April 30, 2013 the Company was obligated to Mr. Benjamin Chung for an unsecured and non-interest bearing demand loan with a balance of $172,678.
	Effective April 19, 2013 Benjamin Chung and Paul Rosenberg signed the “Debt Assignment, Consent and Release Agreement”, according to which the Assignor (Benjamin Chung) grants, assign, transfer and set over unto the Assignee (Paul Rosenberg) his entire right, title and interest in and to the Debt upon the terms and conditions contained in the Agreement.
	On July 30, 2013, Mr. Paul Rosenberg, President and CEO, agreed to forgive all the debts (the sum of $172,678) owed to him by the Company and recorded as Additional paid in capital.
	F-13
	mCig, Inc.
	Notes To Financial Statements
	(Audited)
	6.         RELATED PARTY TRANSACTIONS (CONT.)
	As of October 31, 2013, the President of the Company, Mr. Paul Rosenberg advanced the Company the amount of $65,050 for operating purposes.
	On November 26, 2013, Mark Linkhorst was appointed as Chief Operation Officer (COO) of the company. According to his employment agreement he should be paid 1,000,000 shares of our common stock for the first year. On November 26, 2014, the Company issued 500,000 shares of common to Mark Linkhorst for future services to be rendered. Simultaneously, Paul Rosenberg cancelled an equal amount of shares (500,000) owned by him. On this date, these shares had a FMV of $41,500 based on the price on the date of grant, and was classified as a capital contribution on the Company's books.
	Below is a breakdown of the accounting for the capital contribution for the issuance of 500,000 common shares to Mr. Linkhorst:
	Prepaid Expenses	6,253
	Salary Expenses	35,247
	To additional paid in capital		41,500
	The remaining 500,000 shares of common stock that are owed to Mr. Linkhorst for his future services as COO of mCig, Inc. will be paid out and recorded at FMV on a monthly basis, at a rate of 83,333 shares per month.
	As of April 30, 2014, none of these common stock shares were earned by Mr. Linkhorst. As a result, this expense was not accrued in the current period.
	On January 23, 2014, Mr. Paul Rosenberg has cancelled 2,500,000 shares of common stock owned by him, as part of a Stock Purchase Agreement between mCig and Vapolution, Inc. resulting in a net non-dilutive transaction to existing mCig, Inc. shareholders.
	On January 31, 2014, Mr. Paul Rosenberg, President and CEO, agreed to forgive all debts (the sum of $65,050) owed to him by the Company and recorded as Additional paid in capital.
	On April 30, 2014, Mr. Paul Rosenberg, President and CEO, agreed to forgive debts (the sum of $15,000) owed to him by the Company and recorded as Additional paid in capital.
	As of April 30, 2014, Mr. Paul Rosenberg, President and CEO, cancelled 665,882 common stock shares for services rendered by employees and consultants. Furthermore, an additional 135,000 shares of common stock were issued by the Company for services rendered by employees and consultants. The total amount of these shares, included as part of the Company's equity roll-forward equaled $189,470.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Apr. 30, 2014
STOCKHOLDERSb EQUITY [Abstract]	'
STOCKHOLDERS' EQUITY	'
	5. STOCKHOLDERS' EQUITY
	Common Stock
	The authorized capital of the Company is 560,000,000 common shares with a par value of $0.0001 per share.
	On July 30, 2013, Mr. Paul Rosenberg, President and CEO, agreed to forgive all the debts (the sum of $172,678) owed to him by the Company and recorded as Additional paid in capital.
	On September 17, 2013, the company issued 60,000 restricted shares of common stock at $0.21 per share for professional services rendered in order to promote the company via social media.  These shares were valued at $12,600 based on the price on the date of grant.
	F-11
	mCig, Inc.
	Notes To Financial Statements
	(Audited)
	5. STOCKHOLDERS' EQUITY (CONT.)
	On October 18, 2013, the company issued 30,000 restricted shares of common stock at $0.11 per share for professional services rendered in order to promote the company via social media. These shares were valued at $3,300 based on the price on the date of grant.
	On November 15, 2013, the company issued 45,000 restricted shares of common stock at $0.07 per share for professional services rendered in order to promote the company via social media. These shares were valued at $3,150 based on the price on the date of grant.
	On November 26, 2013, the Company issued 500,000 shares of common stock at $0.083 per share for services of Chief Operating Officer by transferring these shares of common stock held by Paul Rosenberg. These shares were valued at $41,500 based on the price on the date of grant. It was considered as capital contribution.
	On January 31, 2014, Mr. Paul Rosenberg, President and CEO, agreed to forgive all debts (the sum of $65,050) owed to him by the Company and recorded as Additional paid in capital.
	On January 23, 2014, the Company completed the investment acquisition of Vapolution, Inc. by acquiring all of its' issued and outstanding shares in exchange for 5,000,000 shares of mCig's common stock at a market value of $0.25 per share on the date of the acquisition, where Vapolution became a controlled subsidiary.
	On January 23, 2014, Paul Rosenberg, CEO of mCig, Inc. has cancelled an equal amount (2,500,000 shares) of common shares owned by him resulting in a net non-dilutive transaction to existing mCig, Inc. shareholders. The remaining 2,500,000 of common shares owned by Paul Rosenberg will be cancelled on the one year anniversary of the agreement on January 23, 2015, to offset the 2,500,000 new shares issued from the treasury to complete the purchase of mCig, Inc.
	Since only half of the agreed upon shares had been paid out by mCig, Inc. to the previous owners of Vapolution, Inc. as of April 30, 2014 as part of the agreed upon purchase price, only half of the purchase price ($625,000) was reported on the Company's balance sheet as Investment in Vapolution, Inc. at the year-end date. The remaining purchase price of 2,500,000 shares will be recognized in the amount of $625,000 on the Company's balance sheet on the commencement date of January 23, 2015.  At that time, mCig intends to satisfy all requirements necessary to consolidate Vapolution's audited year-end results as part of its financials.
	On April 14, 2014, the Company issued 750,000 shares of common stock at $0.4 per share in accordance with a Security Purchase Agreement between mCig, Inc. and an institutional investor as part of the company's deployment of a national market strategy dated as of April 14, 2014, by transferring these shares of common stock held by Paul Rosenberg. These shares were valued at $300,000 based on the price at $0.4 per share. It was considered as capital contribution.
	As of April 30, 2014, Mr. Paul Rosenberg cancelled 665,882 number of shares for services rendered by employees and consultants and 135,000 shares of common stock were issued by the Company for services rendered. The total amount of these shares, included as part of the Company's equity roll-forward equaled $189,470.
	On April 30, 2014, Mr. Paul Rosenberg, President and CEO, agreed to forgive debts (the sum of $15,000) owed to him by the Company and recorded as Additional paid in capital.
	Stock split
	Effective July 31, 2013, the company effected a 1 old for 10 new forward stock split of the Company's common stock. As a result, our authorized capital increased from 200,000,000 to 1,000,000,000 shares of common stock and our issued and outstanding increased from 50,000,000 shares of common stock to 500,000,000 shares of common stock, all with a par value of $0.0001.
	On December 12, 2013, the company made an amendment of Certificate of Incorporation to decrease the number of authorized shares of Common stock, $0.0001 par value per share, from 1,000,000,000 shares to 560,000,000 shares.
	F-12
	mCig, Inc.
	Notes To Financial Statements
	(Audited)
	5. STOCKHOLDERS' EQUITY (CONT.)
	Preferred Stock
	On September 23, 2013, the Company entered into a Share Cancellation / Exchange / Return to Treasury Agreement with Paul Rosenberg, the chief executive officer of mCig, Inc., for the cancellation of 230,000,000 shares of our common stock held by Mr. Rosenberg in exchange for 23,000,000 shares of our company's Series A Preferred Stock. Under the terms of the Agreement the Preferred Shares are convertible and can be exchanged for a stated number of shares of the company's common stock, but not earlier than one year after the date of signature of the agreement.
	On April 10, 2014, the Share Cancellation / Exchange / Return to Treasury Agreement was amended. Under terms of the amended agreement, all or any part of the Preferred Shares held by Shareholder can be converted at any time or from time to time, and can be exchanged for a stated number of the company's Common Stock Shares.
	As of May 30, 2014, there were no set conversion terms for the Series A preferred stock either in the certificate of designation of mCig's Series A preferred stock or in the agreement, as amended, under which Mr. Rosenberg received 23,000,000 shares of Series A preferred stock.
	The Board of Directors determines the stated number of the Company's common stock shares into which the Series A preferred shares can be converted into - both with respect to the 23,000,000 Series A preferred shares already issued and with respect to the remaining 27,000,000 authorized but unissued shares of Series A preferred stock.
	The Series A Preferred shares of mCig, Inc. carry ten (10) votes per each share of Preferred stock while mCig, Inc's common shares carry one (1) vote per each share outstanding.
	On April 11, 2014, the Company filed a Certificate of Correction with the Secretary of State of the State of Nevada, solely to correct an error found in the Certificate of Designation, originally filed on September 11, 2013 (the “Prior Filing”). The Prior Filing incorrectly stated that shareholders have no preemptive rights to subscribe for, purchase or
	receive any part of any new or additional shares of any class, whether now or hereinafter authorized, or of bonds or debentures, or other evidences of indebtedness convertible into or exchangeable for shares of any class, but all such new or additional shares of any class, or any bond, debentures or other evidences of indebtedness convertible into or exchangeable for shares, may be issued and disposed of by the Board of Directors on such terms and for such consideration (to the extent permitted by law), and to such person or persons as the Board of Directors in their absolute discretion may deem advisable.
	On July 16, 2014, the Board of Directors approved the conversion rate of ten for one (ten shares of common stock for each share of Series A Preferred Stock). In addition, the Board of Directors reduced the number of shares of Series A Preferred Stock to the amount issued and outstanding (23,000,000) and executed a lock up agreement such that Mr. Rosenberg cannot convert the Series A Convertible Preferred Stock until after the year ended April 30, 2015.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Apr. 30, 2014
SUBSEQUENT EVENTS [Abstract]	'
SUBSEQUENT EVENTS	'
	8. SUBSEQUENT EVENTS
	On July 16, 2014, the Board of Directors approved the conversion rate of ten for one (ten shares of common stock for each share of Series A Preferred Stock). In addition, the Board of Directors reduced the number of shares of Series A Preferred Stock to the amount issued and outstanding (23,000,000) and executed a lock up agreement such that Mr. Rosenberg cannot convert the Series A Convertible Preferred Stock until after the year ended April 30, 2015.
	A Report on Form 8-K was filed on July 18, 2014 and an Amendment to the Articles of Incorporation was filed with the State of Nevada (to be included, upon receipt of the stamped filed copy, as an Exhibit to the Company's Form 10-K for the year ended April 30, 2014). The intent of this action was to allow Mr. Rosenberg, who cancelled 230,000,000 shares of the Company common stock held by Mr. Rosenberg in exchange for 23,000,000 shares of the Company's Series A Preferred Stock, to be placed back in the position he was in prior to the exchange of common stock for preferred. Mr. Rosenberg undertook this action in the best interests of the shareholders in order to provide the availability of additional shares of common stock for prospective mergers or acquisitions.
	As Mr. Rosenberg is the sole director and holds the majority of capital voting shares, the decision was subjective and based upon his best judgment and his fiduciary duty to the shareholders. As the sole director and the holder of the majority of capital voting shares there is a risk that Mr. Rosenberg can reverse his decision or convert his Series A Convertible Shares after April 30, 2015, significantly diluting the common stock.  There are no plans or intentions for Mr. Rosenberg to convert his Series A Preferred Stock at present or after April 30, 2015.
	On May 30, 2014, the Company signed a Consulting agreement with a world famous skateboarder, stuntman, director, actor, musician, television and radio personality, Brandon Cole Margera AKA “Bam Margera”. He has officially joined mCig, Inc. and VitaCig, Inc. as a brand ambassador. As part of this role, Bam Margera will endorse company products for a period of one year. These endorsements will appear online and offline through various media distribution channels.
	On June 6, 2014, the Company signed a Consulting agreement with a world famous American rapper, William Leonard Roberts II AKA "Rick Ross". Having joined mCig, Inc. as a brand ambassador, Rick Ross will initiate national product endorsements by means of his social media platforms and through various media distribution channels.
	F-15

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Apr. 30, 2014
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Tables [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of presentation
	The Company's accounting policies used in the preparation of the accompanying consolidated financial statements conform to accounting principles generally accepted in the United States of America ("US GAAP") and have been consistently applied.
	Use of Estimates
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period.
	F-6
	mCig, Inc.
	Notes To Financial Statements
	(Audited)
	2.     SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT.)
	Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable 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. The most significant estimates include: revenue recognition; sales returns and other allowances; allowance for doubtful accounts; valuation of inventory; valuation and recoverability of long-lived assets; property and equipment; contingencies; and income taxes.
	On a regular basis, management reviews its estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such reviews, and if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those estimates.
	Revenue Recognition
	Our revenue recognition policy is in accordance with generally accepted accounting principles, which requires the recognition of sales when there is evidence of a sales agreement, the delivery of goods has occurred, the sales price is fixed or determinable and the collectability of revenue is reasonably assured.
	Cost of Goods Sold
	The Company recognizes the direct cost of purchasing product for sale, including freight-in and packaging, as cost of goods sold in the accompanying income statement.
	Cash and cash equivalents
	The Company includes in cash and cash equivalents all short-term, highly liquid investments that mature within three months of their acquisition date. Cash equivalents consist principally of investments in interest-bearing demand deposit accounts and liquidity funds with financial institutions and are stated at cost, which approximates fair value. For cash management purposes the company concentrates its cash holdings in an account at Bank of America and an old account at JP Morgan Chase Bank.
	Inventory
	Inventory consists of finished product, mCig and VitaCig electronic vaporizing cigarettes valued at the lower of cost or market valuation under the first-in, first-out method of costing.
	Accounts Receivable
	Accounts receivable, primarily from retail customers, are reported at the amount invoiced. Management reviews accounts receivable on a monthly basis to determine if any receivables are potentially uncollectible. As of April 30, 2014, the Company expects these receivables to be fully collectible and therefore has not estimated an allowance for doubtful accounts for the period.
	Foreign currency translation
	The Company's functional currency and its reporting currency is the United States Dollar.
	Financial Instruments
	Fair Value of Financial Instruments
	The carrying amounts reflected in the balance sheets for cash, accounts receivable, inventory, accounts payable and accrued expenses approximate the respective fair values due to the short maturities of these items. The Company does not hold any investments that are available-for-sale.
	As required by the Fair Value Measurements and Disclosures Topic of the FASB ASC, fair value is measured based on a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in active markets; (Level 2) inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and (Level 3) unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.
	The three levels of the fair value hierarchy are described below:
	F-7
	mCig, Inc.
	Notes To Financial Statements
	(Audited)
	2.                   SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT.)
	Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;
	Level 2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability;Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity).
	Website development costs
	Under the provisions of FASB-ASC Topic 350, the Company previously capitalized costs of design, configuration, coding, installation, and testing of the Company's website up to its initial implementation. Costs will be amortized
	to expense over an estimated useful life of three years using the straight-line method. Ongoing website post- implementation cost of operations, including training and application, are expensed as incurred. The Company evaluates the recoverability of website development costs in accordance with FASB-ASC Topic 350. As of the year ended April 30, 2014, management does not believe that there is a need for the impairment of costs incurred towards the development of its website.
		April 30,	April 30,
		2014	2013
	Website development cost	$19,510	$15,522
	Accumulated  amortization	-7,662	-2,156
	Total intangible assets	$11,848	$13,366
	Stock-Based Compensation
	The Company follows ASC 718-10, "Stock Compensation", which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized. The Company has not adopted a stock option plan and has not granted any stock options. The Company granted stock awards, at market value, to its advisors for services rendered. Accordingly, stock-based compensation has been recorded to date.
	Recent accounting pronouncements
	The Company evaluated all recent accounting pronouncements issued and determined that the adoption of these pronouncements would not have a material effect on the financial position, results of operations, or cash flows of the Company.
	Income Taxes
	Income taxes are accounted for under the assets and liability method.  Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards.  Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.  Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled.
	Basic and Diluted Loss per Share
	The Company follows ASC Topic 260 to account for earnings per share.  Basic earnings per share (“EPS”) calculations are determined by dividing net loss by the weighted average number of shares of common stock outstanding during the year.  Diluted earnings per share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding.  During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation.
	F-8
	mCig, Inc.
	Notes To Financial Statements
	(Audited)

Significant_Accounting_Policie

Significant Accounting Policies (Policies)	12 Months Ended
	Apr. 30, 2014
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Tables [Abstract]	'
Significant Accounting Policies	'
	Basis of presentation
	The Company's accounting policies used in the preparation of the accompanying consolidated financial statements conform to accounting principles generally accepted in the United States of America ("US GAAP") and have been consistently applied.
	Use of Estimates
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period.
	F-6
Significant Accounting Policies	'
	mCig, Inc.
	Notes To Financial Statements
	(Audited)
	Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable 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. The most significant estimates include: revenue recognition; sales returns and other allowances; allowance for doubtful accounts; valuation of inventory; valuation and recoverability of long-lived assets; property and equipment; contingencies; and income taxes.
	On a regular basis, management reviews its estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such reviews, and if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those estimates.
	Revenue Recognition
	Our revenue recognition policy is in accordance with generally accepted accounting principles, which requires the recognition of sales when there is evidence of a sales agreement, the delivery of goods has occurred, the sales price is fixed or determinable and the collectability of revenue is reasonably assured.
	Cost of Goods Sold
	The Company recognizes the direct cost of purchasing product for sale, including freight-in and packaging, as cost of goods sold in the accompanying income statement.
	Cash and cash equivalents
	The Company includes in cash and cash equivalents all short-term, highly liquid investments that mature within three months of their acquisition date. Cash equivalents consist principally of investments in interest-bearing demand deposit accounts and liquidity funds with financial institutions and are stated at cost, which approximates fair value. For cash management purposes the company concentrates its cash holdings in an account at Bank of America and an old account at JP Morgan Chase Bank.
	Inventory
	Inventory consists of finished product, mCig and VitaCig electronic vaporizing cigarettes valued at the lower of cost or market valuation under the first-in, first-out method of costing.
	Accounts Receivable
	Accounts receivable, primarily from retail customers, are reported at the amount invoiced. Management reviews accounts receivable on a monthly basis to determine if any receivables are potentially uncollectible. As of April 30, 2014, the Company expects these receivables to be fully collectible and therefore has not estimated an allowance for doubtful accounts for the period.
	Foreign currency translation
	The Company's functional currency and its reporting currency is the United States Dollar.
	Financial Instruments
	Fair Value of Financial Instruments
	The carrying amounts reflected in the balance sheets for cash, accounts receivable, inventory, accounts payable and accrued expenses approximate the respective fair values due to the short maturities of these items. The Company does not hold any investments that are available-for-sale.
	As required by the Fair Value Measurements and Disclosures Topic of the FASB ASC, fair value is measured based on a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in active markets; (Level 2) inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and (Level 3) unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.
	The three levels of the fair value hierarchy are described below:
	F-7
Significant Accounting Policies	'
	mCig, Inc.
	Notes To Financial Statements
	(Audited)
	Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;
	Level 2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability;Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity).
	Website development costs
	Under the provisions of FASB-ASC Topic 350, the Company previously capitalized costs of design, configuration, coding, installation, and testing of the Company's website up to its initial implementation. Costs will be amortized
	to expense over an estimated useful life of three years using the straight-line method. Ongoing website post- implementation cost of operations, including training and application, are expensed as incurred. The Company evaluates the recoverability of website development costs in accordance with FASB-ASC Topic 350. As of the year ended April 30, 2014, management does not believe that there is a need for the impairment of costs incurred towards the development of its website.
		April 30,	April 30,
		2014	2013
	Website development cost	$19,510	$15,522
	Accumulated  amortization	-7,662	-2,156
	Total intangible assets	$11,848	$13,366
	Stock-Based Compensation
	The Company follows ASC 718-10, "Stock Compensation", which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized. The Company has not adopted a stock option plan and has not granted any stock options. The Company granted stock awards, at market value, to its advisors for services rendered. Accordingly, stock-based compensation has been recorded to date.
	Recent accounting pronouncements
	The Company evaluated all recent accounting pronouncements issued and determined that the adoption of these pronouncements would not have a material effect on the financial position, results of operations, or cash flows of the Company.
	Income Taxes
	Income taxes are accounted for under the assets and liability method.  Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards.  Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.  Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled.
	Basic and Diluted Loss per Share
	The Company follows ASC Topic 260 to account for earnings per share.  Basic earnings per share (“EPS”) calculations are determined by dividing net loss by the weighted average number of shares of common stock outstanding during the year.  Diluted earnings per share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding.  During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation.
	F-8
Significant Accounting Policies	'
	mCig, Inc.
	Notes To Financial Statements
	(Audited)

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Apr. 30, 2014
INCOME TAXES Tables [Abstract]	'
Income Taxes	'
	7.          INCOME TAXES (CONT.)
		April
		2014	2013
	Deferred tax assets:
	Net operating loss carry forwards	66,935	91,030
	Valuation allowance	-66,935	-91,030
	Total deferred tax assets	$ -	$ -
Reconciliation between the statutory rate	'
	Reconciliation between the statutory rate and the effective tax rate is as follows at April 30:
		2014 & 2013
	Federal statutory tax rate	-35.00%
	Permanent difference and other	35.00%

RELATED_PARTY_TRANSACTIONS_Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Apr. 30, 2014
RELATED PARTY TRANSACTIONS (Tables) [Abstract]	'
Related Party Transactions	'
	Below is a breakdown of the accounting for the capital contribution for the issuance of 500,000 common shares to Mr. Linkhorst:
	Prepaid Expenses	6,253
	Salary Expenses	35,247
	To additional paid in capital		41,500

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Apr. 30, 2014
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Tables [Abstract]	'
Summary of Significant Accounting Policies	'
	to expense over an estimated useful life of three years using the straight-line method. Ongoing website post- implementation cost of operations, including training and application, are expensed as incurred. The Company evaluates the recoverability of website development costs in accordance with FASB-ASC Topic 350. As of the year ended April 30, 2014, management does not believe that there is a need for the impairment of costs incurred towards the development of its website.
		April 30,	April 30,
		2014	2013
	Website development cost	$19,510	$15,522
	Accumulated  amortization	-7,662	-2,156
	Total intangible assets	$11,848	$13,366

BUSINESS_ACQUISITIONS_Details_

BUSINESS ACQUISITIONS (Details Text) (USD $)	Jan. 23, 2014
Business Acquisition, Pro Forma Information [Abstract]	'
Market value per share on the date of the acquisition of mCig stock	$0.25
Previous owners of Vapolution are guaranteed the first $110,000 of Earnings Before Interest Tax Depreciation and Amortization from the yearly profits of the Company.	$110,000

BUSINESS_DESCRIPTION_AND_BASIS1

BUSINESS DESCRIPTION AND BASIS OF PRESENTATION (Details Text) (USD $)	12 Months Ended
	Apr. 30, 2014	Jan. 23, 2015	Feb. 24, 2014	Jan. 23, 2014	Apr. 30, 2013	Jun. 30, 2011	Feb. 28, 2011
BUSINESS ACQUISITIONS [Abstract]	'	'	'	'	'	'	'
Issued common stock shares to previous owners of Vapolution, Inc.	270,135,000	'	'	5,000,000	270,135,000	25,000	24,900
Number of common stock shares cancelled by Paul Rosenberg in FYE April 30, 2014 as part of the Vapolution acquisition	'	'	'	2,500,000	'	'	'
The remaining common shares owned by Paul Rosenberg will be cancelled on the one year anniversary of the agreement, specifically on January 23, 2015, to offset new shares issued from the treasury to complete the purchase of Vapolution, Inc	'	2,500,000	'	'	'	'	'
Amount reported on mCig's balance sheet as Investment in Vapolution, Inc using Equity Method	$625,000	$625,000	'	$625,000	'	'	'
The remaining purchase price of 2,500,000 shares will be recognized in this amount on the Company balance sheet	'	2,500,000	'	'	'	'	'
The remaining purchase price of 2,500,000 shares will be recognized in this amount on the Company balance sheet	625,000	625,000	'	625,000	'	'	'
Specific assets consisting solely of pending trademarks for the term bVitaCigb filed with the USPTO and $500 in cash as contribution in exchange for 500,135,000 shares of common capital stock representing 100% of the shares outstanding of VitaCig, Inc.	'	'	500	'	'	'	'
Specific assets consisting solely of pending trademarks for the term bVitaCigb filed with the USPTO and $500 in cash as contribution in exchange for 500,135,000 shares of common capital stock representing 100% of the shares outstanding of VitaCig, Inc.	'	'	500,135,000	'	'	'	'
mCig, Inc., will be distributing to its shareholders 270,135,000 shares of Common Stock of VitaCig, Inc	$270,135,000	'	'	'	'	'	'
The shareholders of mCig will receive one share of VitaCig common stock for every one shares of mCig common stock that they hold as of the record date	'1	'	'	'	'	'	'

INCOME_TAXES_Details_1

INCOME TAXES (Details 1) (USD $)	12 Months Ended
	Apr. 30, 2014	Apr. 30, 2013
Deferred tax assets	'	'
Net operating loss carry forwards	$66,935	$91,030
Valuation allowance	($66,935)	($91,030)

INCOME_TAXES_Details_2

INCOME TAXES (Details 2)	12 Months Ended
	Apr. 30, 2014
Income Taxes Paid, Net [Abstract]	'
Federal statutory tax rate	-35.00%

INCOME_TAXES_Details_Text

INCOME TAXES (Details Text) (USD $)	12 Months Ended
	Apr. 30, 2014	Apr. 30, 2013
Accrued Income Taxes [Abstract]	'	'
Federal and state operating losses	$191,244	$260,087
The valuation allowance for deferred tax assets	$66,935	$91,030

INVESTMENTS_Details_Text

INVESTMENTS (Details Text)	12 Months Ended
	Apr. 30, 2014
INVESTMENTS [Abstract]	'
Vapolution's Earnings Before Interest Taxes Depreciation and Amortization (EBITDA) did not go over the contracted threshold, as agreed upon per the Stock Purchase agreement, prorated for the period from January 23, 2014 to April 30, 2014, based upon $110,000 per year	'30250

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details 1) (USD $)	12 Months Ended
	Apr. 30, 2014
RELATED PARTY TRANSACTIONS [Abstract]	'
: Prepaid Expenses	$6,253
: Salary Expenses	35,247
: To additional paid in capital	$41,500

RELATED_PARTY_TRANSACTIONS_Det1

RELATED PARTY TRANSACTIONS (Details Text) (USD $)	Apr. 30, 2014	Jan. 31, 2014	Jul. 30, 2013	Apr. 30, 2013	Jul. 13, 2011
RELATED PARTY TRANSACTIONS [Abstract]	'	'	'	'	'
On July 13, 2011, the Officer of the Company contributed an amount of $100 towards additional paid in capital	$1,394,137	'	$172,678	$0	$100
Payment to Benjamin Chung for an unsecured and non-interest bearing demand loan	'	'	'	172,678	'
Paul Rosenberg, President and CEO, agreed to forgive all the debts owed to him by the Company and recorded as Additional paid in capital.	'	'	172,678	'	'
Paul Rosenberg advanced the Company the amount of $65,050 for operating purposes.	'	'	65,050	'	'
Paul Rosenberg, President and CEO, agreed to forgive all debts (the sum of $65,050) owed to him by the Company and recorded as Additional paid in capital.	'	$65,050	'	'	'

STOCKHOLDERS_EQUITY_Details_Te

STOCKHOLDERS' EQUITY (Details Text) (USD $)	12 Months Ended
	Apr. 30, 2014	Nov. 26, 2013	Nov. 15, 2013	Oct. 18, 2013	Sep. 17, 2013	Jul. 30, 2013	Apr. 30, 2013	Jul. 13, 2011
STOCKHOLDERSb EQUITY [Abstract]	'	'	'	'	'	'	'	'
The authorized capital of the Company (in shares)	560,000,000	'	'	'	'	'	'	'
Par value of Company common stock per share.	0.0001	'	'	'	'	'	'	'
On July 13, 2011, the Officer of the Company contributed an amount of $100 towards additional paid in capital	$1,394,137	'	'	'	'	$172,678	$0	$100
Per share market value for shares issued for professional services rendered in order to promote the company via social media	'	'	'	$0.11	$0.21	'	'	'
Total market value of the shares issued for professional services based on the price on the date of grant.	'	'	'	'	12,600	'	'	'
Per share market value for shares issued for professional services rendered in order to promote the Company via social media	'	'	'	$0.11	$0.21	'	'	'
Market value of restricted shares issued for services based on the price on the date of grant	'	'	$0.07	$3,300	'	'	'	'
Per share market value for shares issued for professional services rendered in order to promote the Company via social media	'	'	$0.07	$3,300	'	'	'	'
Market value of restricted shares issued for services based on the price on the date of grant	'	'	$3,150	'	'	'	'	'
Number of Company shares of common stock for services of Chief Operating Officer by transferring these shares of common stock held by Paul Rosenberg	'	500,000	'	'	'	'	'	'
Market value per for shares issued for services of Chief Operating Officer by transferring these shares of common stock held by Paul Rosenberg	'	0.083	'	'	'	'	'	'
Market value of shares issued for services as Chief Operating Officer based on the price on the date of grant	'	$41,500	'	'	'	'	'	'

SUBSEQUENT_EVENTS_Details_Text

SUBSEQUENT EVENTS (Details Text)	Jul. 16, 2014	Apr. 30, 2014
SUBSEQUENT EVENTS [Abstract]	'	'
The Board of Directors approved the conversion rate of common stock for each share of Series A Preferred Stock	10	'
Preferred Stock issued to CEO, $0.0001 par value per share	'	23,000,000
Preferred Shares are convertible and can be exchanged for a stated number of shares of the company's common stock, but not earlier than one year after the date of signature of the agreement. The following amount represents the number of common shares converted by Paul Rosenberg, CEO and President, into preferred shares	'	230,000,000

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) (USD $)	12 Months Ended
	Apr. 30, 2014	Apr. 30, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Tables [Abstract]	'	'
Website development cost	$19,510	$15,522
Accumulated amortization	($7,662)	($2,156)
Total intangible assets	'11848	'13366

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Text)	12 Months Ended
	Apr. 30, 2014
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Tables [Abstract]	'
Useful life using the straight-line method for intangible assets	'3Y