Aroga Holding 10-Q 15 May 17 2017 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2017	May 14, 2017
Document and Entity Information:
Entity Registrant Name	Aroga Holding Corp.
Document Type	10-Q
Document Period End Date	Mar. 31, 2017
Amendment Flag	false
Entity Central Index Key	1,529,804
Current Fiscal Year End Date	--12-31
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 Period Focus	Q1
Document Fiscal Year Focus	2,017

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Current assets
Cash
Total current assets
Total assets
Current liabilities:
Accounts payable	9,830	4,160
Notes payable, related party	30,264	29,764
Total curent liabilities	40,094	33,924
Total liabilities	40,094	33,924
COMMITMENTS AND CONTINGENCIES
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*	75,000	75,000
Additional paid-in capital	(73,500)	(73,500)
Accumulated deficit	(41,594)	(35,424)
Total shareholders' deficit	(40,094)	(33,924)
Total liabilities and shareholders' deficit

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2017	Dec. 31, 2016
Condensed Balance Sheets Parenthetical
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

CONDENSED STATEMENTS OF OPERATI

CONDENSED STATEMENTS OF OPERATIONS (unaudited) - USD ($)		3 Months Ended
		Mar. 31, 2017	Mar. 31, 2016
Condensed Statements Of Operations
REVENUE
OPERATING EXPENSES
Professional fees		6,170	6,073
Loss before income taxes		(6,170)	(6,073)
Income tax provision
Net loss		$ (6,170)	$ (6,073)
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.

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOWS (unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities:
Net loss	$ (6,170)	$ (6,073)	$ (16,493)	$ (6,073)
Adjustments to reconcile net loss to net cash in operating activities:
Accounts payable	5,670	1,673
Net cash used in operating activities	(500)	(4,400)
Cash flows from financing activities:
Proceeds from advance payable, related parties	500	4,400
Net cash provided by financing activities	500	4,400
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
Non-cash transactions

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, 2015	[1]	75,000,000
Beginning 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)
Net loss						(6,170)	(6,170)
Ending Balance, Shares at Mar. 31, 2017		75,000,000
Ending Balance, Amount at Mar. 31, 2017		$ 75,000		$ (73,500)		$ (41,594)	$ (40,094)
[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.

Note 1. Nature of Business

Note 1. Nature of Business	3 Months Ended
	Mar. 31, 2017
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 March 31, 2017, the Company had not yet commenced principal operations.

Note 2. Summary of Significant

Note 2. Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Note 2. Summary of Significant Accounting Policies	UNAUDITED INTERIM FINANICAL STATEMENTS The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the financial statements presented not misleading. The results of operations for such interim periods are not necessarily indicative of operations for a full year. 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 March 31, 2017 and December 31, 2016 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 accounts payable and notes payable. The carrying amounts of 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 March 31, 2017. 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 March 31, 2017 and December 31, 2016. 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. 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 March 31, 2017. As of March 31, 2017, 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 March 31, 2017 and December 31, 2016. RECENT ACCOUNTING PRONOUNCEMENTS Management does not believe that any recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.

Note 3. Going Concern

Note 3. Going Concern	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Note 3. Going Concern	For the three months ended March 31, 2017 the Company had a net loss of $6,170. As of March 31, 2017 the Company had a working capital deficit of $40,094. The company has not generated any revenues to date. The accompanying Condensed Consolidated Financial Statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. At March 31, 2017, Aroga had Cash and Cash Equivalents of $nil, and an Accumulated Deficit of $41,594. The Company has incurred losses and negative cash flows since inception, and future losses are anticipated. The Company does not currently have any business and anticipated raising cash to meet its needs from advances from related parties. Although the Company raised funds from borrowings in the past, additional funds may not be available on terms favorable to Aroga, if at all. Accordingly, no assurances can be given that Company management will succeed in these endeavors. The Company’s recurring losses from operations have caused management to determine there is substantial doubt about the Company’s ability to continue as a going concern. The Condensed Consolidated Financial Statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities or any other adjustments that might be necessary should the Company be unable to continue as a going concern.

Note 4. Income Taxes

Note 4. Income Taxes	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Note 4. Income Taxes	At March 31, 2017, the Company had a net operating loss carry–forward for Federal income tax purposes of $40,094 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 of approximately $13,600, calculated at an effective tax rate of 34%, 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 of $13,600. 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.

Note 5. Shareholders' Equity

Note 5. Shareholders' Equity	3 Months Ended
	Mar. 31, 2017
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	3 Months Ended
	Mar. 31, 2017
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 March 31, 2017, there has been $30,264 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 March 31, 2017 and December 31, 2016 was $30,264 and $29,764, respectively. The sole officer and director of the Company is involved in other business activities and may, in the future, become involved in other business opportunities that become available. They may face a conflict in selecting between the Company and other business interests. The Company has not formulated a policy for the resolution of such conflicts. 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	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Note 7. Notes Payable - Related Party	Notes payable consisted of the following: March 31, 2017 December 31, 2016 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. 14,766 14,266 Total advances payable $ 30,264 $ 29,764 Current portion $ 30,264 $ 29,764

Note 8. Commitments and Conting

Note 8. Commitments and Contingencies	3 Months Ended
	Mar. 31, 2017
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	3 Months Ended
	Mar. 31, 2017
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)	3 Months Ended
	Mar. 31, 2017
Note 2. Summary Of Significant Accounting Policies Policies
UNAUDITED INTERIM FINANICAL STATEMENTS	The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the financial statements presented not misleading. The results of operations for such interim periods are not necessarily indicative of operations for a full year.
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 March 31, 2017 and December 31, 2016 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 accounts payable and notes payable. The carrying amounts of 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 March 31, 2017. 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 March 31, 2017 and December 31, 2016.
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.
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 March 31, 2017. As of March 31, 2017, 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 March 31, 2017 and December 31, 2016.
RECENT ACCOUNTING PRONOUNCEMENTS	Management does not believe that any recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.

Note 7. Notes Payable - Relat17

Note 7. Notes Payable - Related Party (Tables)	3 Months Ended
	Mar. 31, 2017
Note 7. Notes Payable - Related Party Tables
Summary of Advances Payable	March 31, 2017 December 31, 2016 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. 14,766 14,266 Total advances payable $ 30,264 $ 29,764 Current portion $ 30,264 $ 29,764

NOTE 1. Nature of Business (Det

NOTE 1. Nature of Business (Details Narrative)	3 Months Ended
	Mar. 31, 2017
Note 1. Nature Of Business Details Narrative
Date of Incorporation	Aug. 4, 2011
State Country Name	Florida

Note 2. Summary of Significan19

Note 2. Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Note 2. Summary Of Significant Accounting Policies Details Narrative
Cash and cash equivalents	$ 0		$ 0
Notes payable, related party	30,264		$ 29,764
Share-based expense	$ 0	$ 0

Note 3. Going Concern (Details

Note 3. Going Concern (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016	Dec. 31, 2015
Note 3. Going Concern Details Narrative
Net loss	$ (6,170)	$ (6,073)	$ (16,493)	$ (6,073)
Working capital deficit	(40,094)
Accumulated deficit	$ (41,594)		$ (35,424)

Note 4. Income Taxes (Details N

Note 4. Income Taxes (Details Narrative)	3 Months Ended
	Mar. 31, 2017USD ($)
Note 4. Income Taxes Details Narrative
Operating Loss Carryforwards	$ 40,094
Expiry year	2,036
Effective tax rate	34.00%
Deferred tax assets	$ 13,600

Note 5. Shareholders' Equity (D

Note 5. Shareholders' Equity (Details Narrative) - USD ($)	Aug. 04, 2011	Jun. 22, 2016	Mar. 31, 2017	Dec. 31, 2016
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 Transac23

Note 6. Related Party Transactions (Details Narrative) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Note 6. Related Party Transactions Details Narrative
Notes payable, related party	$ 30,264	$ 29,764

Note 7. Notes Payable - Relat24

Note 7. Notes Payable - Related Party (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Notes payable, related party	$ 30,264	$ 29,764
Current portion	30,264	29,764
Brian Kistler [Member]
Notes payable, related party	15,498	15,498
Grove Bennett [Member]
Notes payable, related party	$ 14,766	$ 14,266