Aroga Holding 10-K 4 Apr 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Mar. 28, 2017	Jun. 30, 2016
Document and Entity Information:
Entity Registrant Name	Aroga Holding Corp.
Document Type	10-K
Document Period End Date	Dec. 31, 2016
Amendment Flag	false
Entity Central Index Key	1,529,804
Current Fiscal Year End Date	--12-31
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		75,000,000
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY

BALANCE SHEETS

BALANCE SHEETS - USD ($)		Dec. 31, 2016	Dec. 31, 2015
Current assets
Cash
Total current assets
Total assets
Current liabilities:
Accounts payable		4,160	133
Notes payable, related party		29,764	17,298
Total curent liabilities		33,924	17,431
Total liabilities		33,924	17,431
Shareholders’ deficit
Preferred stock, $0.001 par value; 750,000,000 shares authorized no shares issued or outstanding
Common Stock, $0.001 par value, 900,000,000 shares authorized 75,000,000 and 75,000,000 shares issued and outstanding	[1]	75,000	75,000
Additional paid-in capital		(73,500)	(73,500)
Accumulated deficit		(35,424)	(18,931)
Total shareholders' deficit		(33,924)	(17,431)
Total liabilities and shareholders' deficit
[1]	All references to common shares and per common share amounts have been retroactively adjusted to reflect the twenty five-for-one forward stock split which was effective June 22, 2016, unless otherwise noted.

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2016	Dec. 31, 2015
Shareholders’ deficit
Preferred Stock, Par Value	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	750,000,000	750,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Stock, Par Value	$ 0.001	$ 0.001
Common Stock, Shares Authorized	900,000,000	900,000,000
Common Stock, Shares Issued	75,000,000	75,000,000
Common Stock, Shares Outstanding	75,000,000	75,000,000

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015
Statements Of Operations
REVENUE
OPERATING EXPENSES
Professional fees		16,493	2,933
Loss before income taxes		(16,493)	(2,933)
Income tax provision
Net loss		$ (16,493)	$ (2,933)
Net loss per common share – basic and diluted		$ 0	$ 0
Weighted average number of common shares outstanding – basic and diluted	[1]	75,000,000	75,000,000
[1]	All references to common shares and per common share amounts have been retroactively adjusted to reflect the twenty five-for-one forward stock split which was effective June 22, 2016, unless otherwise noted.

Statements of Changes in Shareh

Statements of Changes in Shareholders' Deficit - USD ($)		Common Stock		Additional Paid-In Capital		Accumulated Deficit	Total
Beginning Balance, Shares at Dec. 31, 2014	[1]	75,000,000
Beginning Balance, Amount at Dec. 31, 2014		$ 75,000	[1]	$ (73,500)	[1]	$ (15,998)	$ (14,498)
Net loss						(2,933)	(2,933)
Ending Balance, Shares at Dec. 31, 2015	[1]	75,000,000
Ending Balance, Amount at Dec. 31, 2015		$ 75,000	[1]	(73,500)	[1]	(18,931)	(17,431)
Net loss						(16,493)	(16,493)
Ending Balance, Shares at Dec. 31, 2016	[1]	75,000,000
Ending Balance, Amount at Dec. 31, 2016		$ 75,000	[1]	$ (73,500)	[1]	$ (35,424)	$ (33,924)
[1]	All references to common shares and per common share amounts have been retroactively adjusted to reflect the twenty five-for-one forward stock split which was effective June 22, 2016, unless otherwise noted.

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities:
Net loss	$ (16,493)	$ (2,933)
Adjustments to reconcile net loss to net cash in operating activities:
Accounts payable	4,027	(8,314)
Net cash used in operating activities	(12,466)	(11,247)
Cash flows from financing activities:
Proceeds from advance payable, related parties	12,466	11,247
Net cash provided by financing activities	12,466	11,247
Net change in cash and cash equivalents
Cash and cash equivalents, Beginning of period
Cash and cash equivalents, End of period
Supplemental cash flow information and noncash financing activities:
Cash paid during the period for Income taxes
Cash paid during the period for Interest

Note 1. Nature of Business

Note 1. Nature of Business	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Note 1. Nature of Business	Aroga Holding Corp., (“AROGA” or the “Company”) was incorporated in Florida on August 4, 2011, with an objective to acquire, or merge with, an operating business. As of December 31, 2016, the Company had not yet commenced principal operations.

Note 2. Summary of Significant

Note 2. Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Note 2. Summary of Significant Accounting Policies	BASIS OF PRESENTATION AND USE OF ESTIMATES The Company prepares its financial statements in conformity with accounting principles generally accepted in the United States of America ("GAAP"), which require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. CASH AND CASH EQUIVALENTS The Company considers all highly liquid investments with an original maturity of three months or less at the date of acquisition to be cash equivalents. Cash and cash equivalents at December 31, 2016 and 2015 were $0 and $0, respectively. CASH FLOWS REPORTING The Company follows ASC 230, Statement of Cash Flows, for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by ASC 230, Statement of Cash Flows, to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period. FINANCIAL INSTRUMENTS The Company’s balance sheet includes certain financial instruments, including cash, accounts payable and notes payable. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization. ASC 820, Fair Value Measurements and Disclosures · Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities · Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. · Level 3 - Inputs that are both significant to the fair value measurement and unobservable. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2016. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. DEFERRED INCOME TAXES AND VALUATION ALLOWANCE The Company accounts for income taxes under FASB ASC 740 “Income Taxes.” Under the asset and liability method of FASB ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under FASB ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred tax assets or liabilities were recognized as of December 31, 2016 and 2015. RELATED PARTIES The Company follows ASC 850, Related Party Disclosures, SHARE-BASED EXPENSE ASC 718, Compensation – Stock Compensation The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, Equity – Based Payments to Non-Employees. Share-based expense for the years ended December 31, 2016 and 2015 was $0. NET INCOME (LOSS) PER COMMON SHARE Net income (loss) per share is calculated in accordance with FASB ASC 260, “Earnings Per Share.” The weighted-average number of common shares outstanding during each period is used to compute basic earning or loss per share. Diluted earnings or loss per share is computed using the weighted average number of shares and diluted potential common shares outstanding. Dilutive potential common shares are additional common shares assumed to be exercised. Basic net income (loss) per common share is based on the weighted average number of shares of common stock outstanding at December 31, 2016 and 2015. As of December 31, 2016 and 2015, the Company had no dilutive potential common shares. COMMITMENTS AND CONTINGENCIES The Company follows ASC 450-20, Loss Contingencies, to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. There were no known commitments or contingencies as of December 31, 2016 and 2015. RECENT ACCOUNTING PRONOUNCEMENTS In January 2015, the FASB issued ASU No. 2015-01, "Income Statement - Extraordinary and Unusual Items (Subtopic 225-20) Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items" (ASU 2015-01). The amendments in ASU 2015-01 eliminate the GAAP concept of extraordinary items and no longer requires that transactions that met the criteria for classification as extraordinary items be separately classified and reported in the financial statements. ASU 2015-01 retains the presentation and disclosure guidance for items that are unusual in nature or occur infrequently and expands them to include items that are both unusual in nature and infrequently occurring. ASU 2015-01 will become effective in fiscal 2017. The Company is in the process of evaluating the amendments to determine if they have a material impact on the Company’s financial position, results of operations or cash flow. In July 2015, the FASB issued guidance which requires all inventories, except those using the last-in, first-out or retail methods, to be measured at the lower of cost and net realizable value. Net realizable value is the estimated selling price in the ordinary course of business, less reasonably predictable cost of completion, disposal, and transportation. The guidance is not expected to have a material impact in the financial results. In May 2015, the FASB issued guidance which removed the requirement to categorize within the fair value hierarchy all investments for which fair value is measured using the net asset value per share practical expedient. The amendments also removed the requirement to make certain disclosures for all investments that are eligible to be measured at fair value using the net asset value per share practical expedient. Rather, those disclosures are limited to investments for which the entity has elected to measure the fair value using that practical expedient. The guidance was a change in disclosure only and will not have an impact in the financial results. In November 2015, the FASB issued ASU No. 2015-17, “Balance Sheet Classification of Deferred Taxes,” as part of its simplification initiative. Under the ASU, organizations that present a classified balance sheet are required to classify all deferred taxes as noncurrent assets or noncurrent liabilities. ASU No. 2015-17 is effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. The Company is in the process of evaluating the amendments to determine if they have a material impact on the Company’s financial position, results of operations or cash flow. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) In March 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) In April 2016, the FASB issued ASU 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing In May 2016, the FASB issued ASU 2016-12, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients In August 2016, the FASB issued ASU 2016-15, "Statement of Cash Flows (Topic 230) Classification of Certain Cash Receipts and Cash Payments" (ASU 2016-15. The new guidance clarifies eight cash flow classification issues where current GAAP was either unclear or has no specific guidance. The new standard is effective for annual reporting periods beginning after December 15, 2017 and interim periods within those fiscal years. All entities may elect to early adopt ASU 2016-15 in any interim period. If an entity early adopts it must adopt all eight of the amendments in the same period and if early adopted in an interim period any adjustments should be reflected as of the beginning of the year. The amendments in ASU 2016-15 will be applied using the modified retrospective transition method for each period presented. The Company is evaluating the impact the adoption of this guidance will have on the classification of certain items on its statements of cash flows. In January 2017, the FASB issued ASU No. 2017-01 Business Combinations (Topic 805) - Clarifying the Definition of a Business. This update clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The amendments provide a screen to determine when a set of assets and activities is not a business. If the screen is not met, the amendments require further consideration of inputs, substantive processes and outputs to determine whether the transaction is an acquisition of a business. The new update is effective for annual periods beginning after December 15, 2017. The amendments in ASU 2017-01 will be implemented on a prospective basis. Management does not believe that any recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.

Note 3. Going Concern

Note 3. Going Concern	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Note 3. Going Concern	For the fiscal years ended December 31, 2016 and 2015, the Company had net losses of $16,493 and $2,933 and negative cash flows from operating activities of $12,466 and $11,247, respectively. As of December 31, 2016 the Company had a working capital deficit of $33,924. The company has not generated any revenues to date. The Company’s financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating cost and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan to obtain such resources for the Company include, obtaining capital from management and significant stockholders sufficient to meet its minimal operating expenses. However, management cannot provide any assurance that the Company will be successful in accomplishing any of its plans. There is no assurance that the Company will be able to obtain sufficient additional funds when needed or that such funds, if available, will be obtainable on terms satisfactory to the Company. In addition, profitability will ultimately depend upon the level of revenues received from business operations. However, there is no assurance that the Company will attain profitability. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Note 4. Income Taxes

Note 4. Income Taxes	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Note 4. Income Taxes	At December 31, 2016, the Company had a net operating loss carry–forward for Federal income tax purposes of approximately $35,424 that may be offset against future taxable income through 2036. No tax benefit has been reported with respect to these net operating loss carry-forwards in the accompanying financial statements because the Company believes that the realization of the Company’s net deferred tax assets calculated at the effective rates note below, was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are fully offset by the valuation allowance. Deferred tax assets consist primarily of the tax effect of NOL carry-forwards. The Company has provided a full valuation allowance on the deferred tax assets because of the uncertainty regarding its realizability. The Company’s tax expense differs from the “expected” tax expense for Federal income tax purposes (computed by applying the United States Federal tax rate of 34% and State tax rate of 3.6% to income before taxes), as follows: For the Year Ended December 31, 2016 2015 Tax expense (benefit) at the statutory rate $ (5,608 ) $ (997 ) State income taxes, net of federal income tax benefit (593 ) (106 ) Change in valuation allowance 6,201 1,103 Total $ - $ - The tax effects of the temporary differences between reportable financial statement income and taxable income are recognized as deferred tax assets and liabilities. In assessing the realizability of 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 during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. For the year ended December 31, 2016 and for the year ended December 31, 2015, the Company has net operating losses from operations. The carry forwards expire through the year 2036. The Company’s net operating loss carry forward may be subject to annual limitations, which could reduce or defer the utilization of the losses as a result of an ownership change as defined in Section 382 of the Internal Revenue Code. A valuation allowance has been applied due to the uncertainty of realization. Deferred tax assets consist primarily of the tax effect of NOL carry-forwards. The Company has provided a full valuation allowance on the deferred tax assets because of the uncertainty regarding its realizability. The Company’s net deferred tax asset as of December 31, 2016 and December 31, 2015 is as follows: December 31, 2016 December 31, 2015 Deferred tax assets $ 13,000 $ 7,000 Valuation allowance (13,000 ) (7,000 ) Net deferred tax asset $ - $ - The Company is currently open to audit under the statute of limitations by the Internal Revenue Service for the year ended December 31, 2013 through the year ended December 31, 2016. The Company recognizes interest and penalties related to income taxes in income tax expense. The Company had incurred no penalties and interest for the period from inception through the year ended December 31, 2016.

Note 5. Shareholders' Equity

Note 5. Shareholders' Equity	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Note 5. Shareholders' Equity	COMMON STOCK The Company has been authorized to issue 900,000,000 shares of common stock, $0.001 par value. Each share of issued and outstanding common stock shall entitle the holder thereof to fully participate in all shareholder meetings, to cast one vote on each matter with respect to which shareholders have the right to vote, and to share ratably in all dividends and other distributions declared and paid with respect to common stock, as well as in the net assets of the corporation upon liquidation or dissolution. On August 4, 2011, the Company issued 3,000,000 shares of common stock, at $.0005, for $1,500. On June 22, 2016, the Board of Directors of the Company approved a forward stock split of twenty-five for one (25:1) of the Company's total issued and outstanding shares of common stock (the “Stock Split”) Pursuant to the Company's Bylaws and the Florida Corporate Statutes, a vote by the Board of Directors is required to effect the Stock Split. As of the record date of June 22, 2016 the Company had 3,000,000 voting shares of common stock issued and outstanding. Post stock split the Company now has 75,000,000 shares of common stock. All references to common shares and per common share amounts have been retroactively adjusted to reflect the twenty five-for-one forward stock split which was effective June 22, 2016, unless otherwise noted. PREFERRED STOCK The Company has been authorized to issue 750,000,000 shares of $0.001 par value Preferred Stock. The Board of Directors is expressly vested with the authority to divide any or all of the Preferred Stock into series and to fix and determine the relative rights and preferences of the shares of each series so established, within certain guidelines established in the Articles of Incorporation. There have been no preferred shares issued. WARRANTS AND OPTIONS There are no warrants or options outstanding to acquire any additional shares of common stock of the Company.

Note 6. Related Party Transacti

Note 6. Related Party Transactions	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Note 6. Related Party Transactions	In support of the Company’s efforts and cash requirements, it is relying on advances from its shareholders and related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by shareholders. As of December 31, 2016, there has been $29,764 advanced from these related parties. The amounts are not documented by formalized demand notes and currently carries no repayment terms and are non-interest bearing. Management will review these arrangements, in future period, to determine if terms are required to be formalized to reflect the economic relationship. The balance due to the related party at December 31, 2016 and December 31, 2015 was $29,764 and $17,298, respectively. The Company does not own or lease property or lease office space. The Company has been provided office space by a member of the Board of Directors at no cost. The management determined that such cost is nominal and did not recognize the rent expense in its financial statements. The above amount is not necessarily indicative of the amount that would have been incurred had a comparable transaction been entered into with independent parties.

Note 7. Notes Payable - Related

Note 7. Notes Payable - Related Party	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Note 7. Notes Payable - Related Party	Notes payable consisted of the following: December 31 2016 December 31, 2015 Advances from Brian Kistler, a related party. The advance carries a 0% APR. Payments can be made at any time. . $ 15,498 $ 15,498 Advances from Grove Bennett, a related party. The advance carries a 0% APR. Payments can be made at any time. 14,266 1,800 Total notes payable $ 29,764 $ 17,298 Current portion $ 29,764 $ 17,298

Note 8. Commitments and Conting

Note 8. Commitments and Contingencies	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Note 8. Commitments and Contingencies	From time to time the Company may be a party to litigation matters involving claims against the Company. Management believes that there are no current matters that would have a material effect on the Company’s financial position or results of operations.

Note 9. Subsequent Events

Note 9. Subsequent Events	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Note 9. Subsequent Events	Subsequent events have been evaluated through the date of the financial statements were issued, considered to be the date of filing with the Securities and Exchange Commission. Management has determined that there are no subsequent events to disclose.

Note 2. Summary of Significan16

Note 2. Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Note 2. Summary Of Significant Accounting Policies Policies
BASIS OF PRESENTATION AND USE OF ESTIMATES	The Company prepares its financial statements in conformity with accounting principles generally accepted in the United States of America ("GAAP"), which require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
CASH AND CASH EQUIVALENTS	The Company considers all highly liquid investments with an original maturity of three months or less at the date of acquisition to be cash equivalents. Cash and cash equivalents at December 31, 2016 and 2015 were $0 and $0, respectively.
CASH FLOWS REPORTING	The Company follows ASC 230, Statement of Cash Flows, for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by ASC 230, Statement of Cash Flows, to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period.
FINANCIAL INSTRUMENTS	The Company’s balance sheet includes certain financial instruments, including cash, accounts payable and notes payable. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization. ASC 820, Fair Value Measurements and Disclosures · Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities · Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. · Level 3 - Inputs that are both significant to the fair value measurement and unobservable. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2016. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments.
DEFERRED INCOME TAXES AND VALUATION ALLOWANCE	The Company accounts for income taxes under FASB ASC 740 “Income Taxes.” Under the asset and liability method of FASB ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under FASB ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred tax assets or liabilities were recognized as of December 31, 2016 and 2015.
RELATED PARTIES	The Company follows ASC 850, Related Party Disclosures,
SHARE-BASED EXPENSE	ASC 718, Compensation – Stock Compensation The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, Equity – Based Payments to Non-Employees. Share-based expense for the years ended December 31, 2016 and 2015 was $0.
NET INCOME (LOSS) PER COMMON SHARE	Net income (loss) per share is calculated in accordance with FASB ASC 260, “Earnings Per Share.” The weighted-average number of common shares outstanding during each period is used to compute basic earning or loss per share. Diluted earnings or loss per share is computed using the weighted average number of shares and diluted potential common shares outstanding. Dilutive potential common shares are additional common shares assumed to be exercised. Basic net income (loss) per common share is based on the weighted average number of shares of common stock outstanding at December 31, 2016 and 2015. As of December 31, 2016 and 2015, the Company had no dilutive potential common shares.
COMMITMENTS AND CONTINGENCIES	The Company follows ASC 450-20, Loss Contingencies, to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. There were no known commitments or contingencies as of December 31, 2016 and 2015.
RECENT ACCOUNTING PRONOUNCEMENTS	In January 2015, the FASB issued ASU No. 2015-01, "Income Statement - Extraordinary and Unusual Items (Subtopic 225-20) Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items" (ASU 2015-01). The amendments in ASU 2015-01 eliminate the GAAP concept of extraordinary items and no longer requires that transactions that met the criteria for classification as extraordinary items be separately classified and reported in the financial statements. ASU 2015-01 retains the presentation and disclosure guidance for items that are unusual in nature or occur infrequently and expands them to include items that are both unusual in nature and infrequently occurring. ASU 2015-01 will become effective in fiscal 2017. The Company is in the process of evaluating the amendments to determine if they have a material impact on the Company’s financial position, results of operations or cash flow. In July 2015, the FASB issued guidance which requires all inventories, except those using the last-in, first-out or retail methods, to be measured at the lower of cost and net realizable value. Net realizable value is the estimated selling price in the ordinary course of business, less reasonably predictable cost of completion, disposal, and transportation. The guidance is not expected to have a material impact in the financial results. In May 2015, the FASB issued guidance which removed the requirement to categorize within the fair value hierarchy all investments for which fair value is measured using the net asset value per share practical expedient. The amendments also removed the requirement to make certain disclosures for all investments that are eligible to be measured at fair value using the net asset value per share practical expedient. Rather, those disclosures are limited to investments for which the entity has elected to measure the fair value using that practical expedient. The guidance was a change in disclosure only and will not have an impact in the financial results. In November 2015, the FASB issued ASU No. 2015-17, “Balance Sheet Classification of Deferred Taxes,” as part of its simplification initiative. Under the ASU, organizations that present a classified balance sheet are required to classify all deferred taxes as noncurrent assets or noncurrent liabilities. ASU No. 2015-17 is effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. The Company is in the process of evaluating the amendments to determine if they have a material impact on the Company’s financial position, results of operations or cash flow. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) In March 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) In April 2016, the FASB issued ASU 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing In May 2016, the FASB issued ASU 2016-12, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients (ASU 2016-12). The FASB issued the amendment to improve Topic 606 by reducing the potential for diversity in practice at initial application and reducing the cost and complexity of applying Topic 606 both at transition and on an ongoing basis. The effective date and transition requirements for the amendments in this update are the same as the effective date and transition requirements of ASU 2014-09. The Company is evaluating the effect that ASU 2016-12 will have on its financial statements and related disclosures. In August 2016, the FASB issued ASU 2016-15, "Statement of Cash Flows (Topic 230) Classification of Certain Cash Receipts and Cash Payments" (ASU 2016-15. The new guidance clarifies eight cash flow classification issues where current GAAP was either unclear or has no specific guidance. The new standard is effective for annual reporting periods beginning after December 15, 2017 and interim periods within those fiscal years. All entities may elect to early adopt ASU 2016-15 in any interim period. If an entity early adopts it must adopt all eight of the amendments in the same period and if early adopted in an interim period any adjustments should be reflected as of the beginning of the year. The amendments in ASU 2016-15 will be applied using the modified retrospective transition method for each period presented. The Company is evaluating the impact the adoption of this guidance will have on the classification of certain items on its statements of cash flows. In January 2017, the FASB issued ASU No. 2017-01 Business Combinations (Topic 805) - Clarifying the Definition of a Business. This update clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The amendments provide a screen to determine when a set of assets and activities is not a business. If the screen is not met, the amendments require further consideration of inputs, substantive processes and outputs to determine whether the transaction is an acquisition of a business. The new update is effective for annual periods beginning after December 15, 2017. The amendments in ASU 2017-01 will be implemented on a prospective basis. Management does not believe that any recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.

Note 4. Income Taxes (Table)

Note 4. Income Taxes (Table)	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Summary of Federal Income Tax	For the Year Ended December 31, 2016 2015 Tax expense (benefit) at the statutory rate $ (5,608 ) $ (997 ) State income taxes, net of federal income tax benefit (593 ) (106 ) Change in valuation allowance 6,201 1,103 Total $ - $ -
Summary of Deferred Tax Assets	December 31, 2016 December 31, 2015 Deferred tax assets $ 13,000 $ 7,000 Valuation allowance (13,000 ) (7,000 ) Net deferred tax asset $ - $ -

Note 7. Notes Payable - Relat18

Note 7. Notes Payable - Related Party (Tables)	12 Months Ended
	Dec. 31, 2016
Note 7. Notes Payable - Related Party Tables
Summary of Advances Payable	December 31 2016 December 31, 2015 Advances from Brian Kistler, a related party. The advance carries a 0% APR. Payments can be made at any time. . $ 15,498 $ 15,498 Advances from Grove Bennett, a related party. The advance carries a 0% APR. Payments can be made at any time. 14,266 1,800 Total notes payable $ 29,764 $ 17,298 Current portion $ 29,764 $ 17,298

NOTE 1. Nature of Business (Det

NOTE 1. Nature of Business (Details Narrative)	12 Months Ended
	Dec. 31, 2016
Note 1. Nature Of Business Details Narrative
Date of Incorporation	Aug. 4, 2011
State Country Name	Florida

Note 2. Summary of Significan20

Note 2. Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Note 2. Summary Of Significant Accounting Policies Details Narrative
Cash and cash equivalents	$ 0	$ 0
Notes payable, related party	29,764	17,298
Share-based expense	$ 0	$ 0

Note 3. Going Concern (Details

Note 3. Going Concern (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Note 3. Going Concern Details Narrative
Net loss	$ (16,493)	$ (2,933)
Working capital deficit	(33,924)
Net cash used in operating activities	$ (12,466)	$ (11,247)

Note 4. Income Taxes (Details)

Note 4. Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Note 4. Income Taxes Details
Tax expense (benefit) at the statutory rate	$ (5,608)	$ (997)
State income taxes, net of federal income tax benefit	(593)	(106)
Change in valuation allowance	6,201	1,103
Total

Note 4. Income Taxes (Details 1

Note 4. Income Taxes (Details 1) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Note 4. Income Taxes Details 1
Deferred tax assets	$ 13,000	$ 7,000
Valuation allowance	(13,000)	(7,000)
Net deferred tax asset

Note 4. Income Taxes (Details N

Note 4. Income Taxes (Details Narrative)	12 Months Ended
	Dec. 31, 2016USD ($)
Note 4. Income Taxes Details Narrative
Operating Loss Carryforwards	$ 35,424
Expiry year	2,036
Effective tax rate	34.00%

Note 5. Shareholders' Equity (D

Note 5. Shareholders' Equity (Details Narrative) - USD ($)	Aug. 04, 2011	Jun. 22, 2016	Dec. 31, 2016	Dec. 31, 2015
Note 5. Shareholders Equity Details Narrative
Common Stock, Shares Authorized			900,000,000	900,000,000
Common Stock, Par Value			$ 0.001	$ 0.001
Preferred Stock, Shares Authorized			750,000,000	750,000,000
Preferred Stock, Par Value			$ 0.001	$ 0.001
Common stock, shares	3,000,000
Common stock, value	$ 1,500
Stock price per share	$ .0005
Stock split		Company approved a forward stock split of twenty-five for one (25:1) of the Company's total issued and outstanding shares of common stock (the “Stock Split”) Pursuant to the Company's Bylaws and the Florida Corporate Statutes, a vote by the Board of Directors is required to effect the Stock Split.
Voting shares of common stock issued and outstanding		3,000,000
Stock split common stock, shares		75,000,000

Note 6. Related Party Transac26

Note 6. Related Party Transactions (Details Narrative) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Note 6. Related Party Transactions Details Narrative
Notes payable, related party	$ 29,764	$ 17,298

Note 7. Notes Payable - Relat27

Note 7. Notes Payable - Related Party (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Notes payable, related party	$ 29,764	$ 17,298
Current portion	29,764	17,298
Brian Kistler [Member]
Notes payable, related party	15,498	15,498
Grove Bennett [Member]
Notes payable, related party	$ 14,266	$ 1,800