Avalanche International (AVLP) 10-Q 15 Oct 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Aug. 31, 2014	Oct. 14, 2014
Document and Entity Information:	'	'
Entity Registrant Name	'AVALANCHE INTERNATIONAL, CORP.	'
Entity Central Index Key	'0001537169	'
Document Type	'10-Q	'
Document Period End Date	31-Aug-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--11-30	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	5,108,400
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2014	'

BALANCE_SHEETS

BALANCE SHEETS (USD $)	Aug. 31, 2014	Nov. 30, 2013
Current assets	'	'
Cash	$12,168	'
Accounts receivable	154	'
Inventory	13,180	'
Total current assets	25,502	'
Product license	15,750	'
Total assets	41,252	'
Current liabilities	'	'
Accounts payable and accrued expenses	104,133	3,520
Loans from related party	'	14,107
Other liabilities	2,641	'
Due to officer	2,130	'
Accrued officer compensation	1,860	'
Total current liabilities	110,764	17,627
Total liabilities	110,764	17,627
Stockholders Equity (Deficit)	'	'
Preferred stock, 40.001 par value, 10,000,000 shares authorized; 5,092,400 and 5,070,000 shares issued and outstanding, respectively	12	'
Common stock value, $0.001 par value; 75,000,000 shares authorized; 5,092,400 and 5,070,000 shares issued and outstanding, respectively	5,092	5,070
Additional paid-in capital	128,499	18,330
Accumulated deficit	-203,115	-41,027
Total stockholders equity (deficit)	-69,512	-17,627
Total liabilities and stockholders equity (deficit)	$41,252	'

BALANCE_SHEETS_parenthetical

BALANCE SHEETS (parenthetical) (USD $)	Aug. 31, 2014	Nov. 30, 2013
Balance Sheet Related Disclosures [Abstract]	'	'
Preferred stock, par value	$0.00	$0.00
Preferred stock, share authorized	10,000,000	10,000,000
Preferred stock, shares issued and outstanding	12,000	0
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued and outstanding	5,092,400	5,070,000

STATEMENTS_OF_OPERATIONS

STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended
	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2014	Aug. 31, 2013
Income Statement [Abstract]	'	'	'	'
Revenues	$6,431	'	$10,172	'
Cost of revenue	1,098	'	3,279	'
Gross margin	5,333	'	6,893	'
Operating Expenses	'	'	'	'
Advertising and marketing	61,193	'	61,193	'
Professional fees	16,424	2,293	28,617	11,415
Officer compensation	18,360	'	18,360	'
General and administrative	36,122	426	60,811	5,135
Total operating expense	132,099	2,719	168,981	16,550
Net (loss) from operations	-126,766	-2,719	-162,088	-16,550
Loss before income tax	-126,766	-2,719	-162,088	-16,550
Provision for income taxes	'	'	'	'
Net (loss)	($126,766)	($2,719)	($162,088)	($16,550)
Loss per common share - Basic and diluted	($0.02)	$0	($0.03)	$0
Weighted average common shares outstanding - Basic and diluted	5,075,478	253,500	5,071,839	2,535,000

STATEMENTS_OF_CASH_FLOWS

STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
	Aug. 31, 2014	Aug. 31, 2013
Cash Flows from Operating Activities	'	'
Net loss	($162,088)	($16,550)
Changes in operating assets and liabilities:	'	'
(Increase) in accounts receivable	-154	'
(Decrease) in prepaid expenses	'	3,333
(Increase) in inventory	-13,180	'
(Increase) in product license	-15,750	'
Increase in accounts payable and accrued expense	108,709	3,609
Increase in other liabilities	4,771	'
Increase in accrued compensation	1,860	'
Net cash used in operating activities	-75,832	-9,608
Cash Flows from Financing Activities	'	'
Proceeds from related party note	'	9,608
Proceeds from issuance of preferred stock	60,000	'
Proceeds from issuance of common stock	28,000	'
Net cash provided by financing activities	88,000	9,608
Increase in cash	12,168	'
Cash, beginning of the period	'	'
Cash, end of the period	12,168	'
Supplemental Disclosures	'	'
Cash paid for interest	'	'
Cash paid for income tax	'	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Aug. 31, 2014
Accounting Policies [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	Organization and business operations
	Avalanche International, Corp. (“the Company”) was incorporated under the laws of the State of Nevada, U.S. on April 14, 2011. The company had plans to distribute crystallized glass tile in the North American markets to wholesale customers. On May 14, 2014, the Company entered into an Agreement of Conveyance, Transfer and Assignment of Assets and Assumption of Obligations (the “Agreement”) with our sole officer and director, John Pulos. Pursuant to the Agreement, the Company transferred all assets to Mr. Pulos. In exchange for this assignment of assets, Mr. Pulos agreed to assume and cancel all liabilities due to him. In conjunction with the change in management it was decided to abandon this line of business and become a holding company with operations at the subsidiary levels only. The Company formed its first wholly owned subsidiary, Smith and Ramsay Brands, LLC (SRB), on May 19, 2014. The Company acquired certain intellectual property, knowhow, product, name license and other capabilities from Smith and Ramsay, LLC, a Nevada company. Smith and Ramsay is a manufacturer and distributor of eLiquids for the burgeoning eVapor or "Vape" marketplace.   "Vape" is the common term used to refer to the use of vaporizers by consumers which has grown out of the increasing popular use of electronic cigarettes and other devices as an alternative to traditional tobacco products including cigarettes.  The eVapor marketplace has been rapidly expanding over the past 5 years.
	SRB manufactures its signature brand of eLiquid, Smith and Ramsay, a line that features all natural flavors that are produced in the United States.  The Company’s goal is to maintain a high standard of quality and to insure the production and warehouse environments, processes and procedures continue to meet or exceed guidelines of the FDA, and are in line with ISO and cGMP standards.
	Basis of Presentation
	The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission ("SEC") for interim financial information and the SEC instructions to Form 10-Q. In the opinion of management, all adjustments necessary in order for the financial statements to not be misleading have been reflected herein. Operating results for the interim period ended August 31, 2014 are not necessarily indicative of the results that can be expected for the full year. The Company has adopted a November 30 year end.
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. In management’s opinion, all adjustments necessary for a fair statement of the results for the interim periods have been made, and all adjustments are of a normal recurring nature.
	Principles of Consolidation
	The consolidated financial statements include the accounts of Avalanche International, Corp. and its wholly-owned subsidiary Smith and Ramsay Brands, LLC. All significant intercompany accounts and transactions have been eliminated.
	Cash and Cash Equivalents
	The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. There were no cash equivalents as of August 31, 2014 and November 30, 2013.
	Inventories
	Inventories are stated at the lower of cost or market. Cost is determined using the first-in, first-out method; market value is based upon estimated replacement costs. As of August 31, 2014 inventory consists of 6,468 of the Company’s 15ml vape liquid bottles and $2,184 of accessories.
	Fair Value of Financial instruments
	For certain of the Company’s non-derivative financial instruments, including cash and cash equivalents, receivables, prepaids, inventory, accounts payable, accrued liabilities, and notes payable, the carrying amount approximates fair value due to the short-term maturities of these instruments. The estimated fair value of long-term debt is based primarily on borrowing rates currently available to the Company for similar debt issues. The fair value approximates the carrying value of long-term debt.
	FASB ASC Topic 820, “Fair Value Measurements and Disclosures,” requires disclosure of the fair value of financial instruments held by the Company. FASB ASC Topic 825, “Financial Instruments,” defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures.  The carrying amounts reported in the balance sheets for receivables and current liabilities each qualify as financial instruments and are a reasonable estimate of their fair values because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. The three levels of valuation hierarchy are defined 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;
		·	Level 3. Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.
	As of August 31, 2014, the company had no assets or liabilities that would be considered level 1, 2 or 3.
	Revenue Recognition
	Sales of products and related costs of products sold are recognized when (i) persuasive evidence of an arrangement exists, (ii) delivery has occurred, (iii) the price is fixed or determinable, and (iv) collectability is reasonably assured. These terms are typically met upon the prepayment or invoicing, and shipment of products.
	Income Taxes
	Income taxes are computed using the asset and liability method of accounting. Under the asset and liability method, a deferred tax asset or liability is recognized for estimated future tax effects attributable to temporary differences and carry-forwards. The measurement of deferred income tax assets is adjusted by a valuation allowance, if necessary, to recognize future tax benefits only to the extent, based on available evidence; it is more likely than not such benefits will be realized. The Company’s deferred tax assets were fully reserved at August 31, 2014.
	The Company accounts for its income taxes using the Income Tax topic of the FASB ASC 740, which requires the recognition of deferred tax liabilities and assets for expected future tax consequences of events that have been included in the financial statements or tax returns.  Under this method, deferred tax liabilities and assets are determined based on the difference between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse.
	Basic and diluted net loss per share
	The Company computes net loss per share of common stock in accordance with FASB ASC 260, Earnings per Share (“FASB ASC 260”). Under the provisions of FASB ASC 260, basic net income (loss) per share is computed using the weighted average number of common shares outstanding during the period. Diluted net loss per share is computed using the weighted average number of common shares and, if dilutive, potential common shares outstanding during the period. Potential common shares consist of the incremental common shares issuable upon the exercise of stock options and warrants and the conversion of convertible promissory notes. There were no such common stock equivalents outstanding as of August 31, 2014 and 2013.
	Recent Accounting Pronouncements
	The Company has implemented all new accounting pronouncements that are in effect.  These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued, that might have a material impact on its financial position or results of operations.

GOING_CONCERN

GOING CONCERN	9 Months Ended
	Aug. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
GOING CONCERN	'
	The financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has an accumulated deficit of $203,115 as of August 31, 2014 and a net loss of $162,088 for the nine months ended August 31, 2014, raising substantial doubt about the Company’s ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with loans and/or private placement of common stock.

PRODUCT_LICENSE

PRODUCT LICENSE	9 Months Ended
	Aug. 31, 2014
Notes to Financial Statements	'
PRODUCT LICENSE	'
	The Company licenses certain intellectual property, knowhow, product and capability from Smith and Ramsay, LLC, a Nevada company. Currently the Company is paying a minimum per bottle licensing fee of $4,500 per month for the perpetual licensing rights, recipes, industry advice, brand and company names, etc.,  for the first year pending the final approval of the per bottle fee agreement.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Aug. 31, 2014
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	As of November 30, 2013, the Company owed the former Director $14,107. The loan was non-interest bearing, due upon demand and unsecured. Per the terms of the May 14, 2014 Agreement of Conveyance, Transfer and Assignment of Assets and Assumption of Obligations this loaned was credited to additional paid in capital.
	As of August 31, 2014, the Company owed its new CEO $2,130 for expense reimbursement. The amount due for expense reimbursement is non-interest bearing, due upon demand and unsecured.

OTHER_LIABILITIES

OTHER LIABILITIES	9 Months Ended
	Aug. 31, 2014
Other Liabilities Disclosure [Abstract]	'
OTHER LIABILITIES	'
	As of August 31, 2014, the Company owed $1,500 to a third party for a short term advance to the Company and $1,141 for expense reimbursement. All are non-interest bearing, due upon demand and unsecured.

COMMON_STOCK

COMMON STOCK	9 Months Ended
	Aug. 31, 2014
Equity [Abstract]	'
COMMON STOCK	'
	The Company is authorized to issue 75,000,000 common shares with a par value of $0.001 per share.
	On August 22, 2014, the Company approved a two for one stock split. All shares have been retroactively adjusted to reflect the split.
	During the quarter ended August 31, 2014, the Company issued 22,400 shares of common stock at a price of $1.25 per share for total cash proceeds of $28,000.

PREFERRED_STOCK

PREFERRED STOCK	9 Months Ended
	Aug. 31, 2014
Equity [Abstract]	'
PREFERRED STOCK	'
	The Company is authorized to issue 10,000,000 preferred shares with a par value of $0.001 per share.
	On July 31, 2014, the Board of Directors designated a series of preferred stock titled Class A Convertible Preferred Stock consisting of 50,000 shares. Each share of Class A Convertible Preferred Stock (“preferred stock”) has a stated value of $5.00 per share. The holders of preferred stock have no voting rights. The holders are entitled to receive cumulative dividends at a rate of 10% of the stated value per annum, payable twice a year, subject to the availability of funds and approval by the Board of Directors. In the discretion of the Board of Directors dividends may be paid with common stock. In the event of liquidation or dissolution of the Company each holder of preferred stock shall be entitled to be paid in cash $5 per share,
	At any time after August 31, 2015, a holder of preferred stock may, at their option, convert all or a portion of their outstanding shares into common stock on a one for one basis. On February 1, 2016, all issued and outstanding preferred stock shall be automatically converted into shares of common stock.
	During the quarter ended August 31, 2014, the Company issued 12,000 shares of preferred stock at a price of $5.00 per share for total cash proceeds of $60,000.

CONSOLIDATION

CONSOLIDATION	9 Months Ended
	Aug. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
CONSOLIDATION	'
	The consolidated financial statements include the accounts of Avalanche International, Corp. and its wholly-owned subsidiary Smith and Ramsay Brands, LLC. A separate presentation of each Company as of August 31, 2014 and for the nine months ended August 31, 2014 is as follows.
		Avalanche International, Corp			Smith and Ramsay Brands, LLC			Elimination			Consolidated
	Current Assets:
	Cash	$	11,626		$	542		$	—		$	12,168
	Accounts receivable		—			154			—			154
	Inventory		—			13,180			—			13,180
	Intercompany		61,308			—			61,308			—
	Total current assets		72,934			13,876			61,308			25,502
	Product license		.-			15,750			—			15,750
	Total assets	$	72,934		$	29,626		$	61,308		$	41,252
	Current Liabilities
	Accounts payable and accrued expenses	$	42,628		$	61,505		$	—		$	104,133
	Other liabilities		—			2,641			—			2,641
	Due to an officer		—			2,130			—			2,130
	Accrued officer compensation		1,860			—			—			1,860
	Intercompany		—			61,308			61,308			—
	Total current liabilities		44,488			127,584			61,308			110,764
	Total liabilities		44,488			127,584			61,308			110,764
	Stockholders' Equity (Deficit)
	Preferred stock		12			—			—			12
	Common stock		5,092			—			—			5,092
	Additional paid-in capital		128,499			—			—			128,499
	Accumulated deficit		(105,157	)		(97,958	)		—			(203,115	)
	Total stockholders’ equity (deficit)		28,446			(97,958	)		—			(69,512	)
	Total liabilities and stockholders’ equity	$	72,934		$	29,626		$	61,308		$	41,252
		Avalanche International, Corp			Smith and Ramsay Brands, LLC			Consolidated
	Revenue	$	—		$	10,172		$	10,172
	Cost of revenue		—			3,279			3,279
	Gross margin		—			6,893			6,893
	Operating Expenses:
	Advertising and marketing		—			61,193			61,193
	Professional fees		28,617			—			28,617
	Officer compensation		6,360			12,000			18,360
	General and administrative		29,154			31,657			60,811
	Total operating expense		64,131			104,850			168,981
	Net (loss) from operations	$	(64,131	)	$	(97,957	)	$	(162,088	)

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Aug. 31, 2014
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	In accordance with FASB ASC 855-10, the Company has analyzed its operations subsequent to August 31, 2014 through the October 15, 2014 and has determined that it does not have any material subsequent events to disclose in these financial statements except for the following.
	Subsequent to August 31, 2014 the Company sold 2,000 shares of preferred stock for total cash proceeds of $10,000.
	Subsequent to August 31, 2014 the Company sold 16,000 shares of common stock for total cash proceeds of $20,000.
	Subsequent to August 31, 2014 the Company’s Board of Directors approved the launch of a new subsidiary, Puff Systems, which will be dedicated to the manufacturing and distribution of eVapor hardware and accessories.
	On September 12, 2014, the Company executed a promissory note with Lord Abstract, LLC for $10,000. The Note has a onetime loan fee of $1,000 and is due October 12, 2014. There will be a onetime thirty day grace period due to the nature of the Company’s capital raise.
	On September 24, 2014, the board of directors appointed Milton C. Ault II, Joshua Smith, and Jeanette Maines to serve as members of our board of directors. In addition, Mr. Ault was appointed to serve as Chairman of the board of directors.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Aug. 31, 2014
Accounting Policies [Abstract]	'
Organization and Business Operations	'
	Avalanche International, Corp. (“the Company”) was incorporated under the laws of the State of Nevada, U.S. on April 14, 2011. The company had plans to distribute crystallized glass tile in the North American markets to wholesale customers. On May 14, 2014, the Company entered into an Agreement of Conveyance, Transfer and Assignment of Assets and Assumption of Obligations (the “Agreement”) with our sole officer and director, John Pulos. Pursuant to the Agreement, the Company transferred all assets to Mr. Pulos. In exchange for this assignment of assets, Mr. Pulos agreed to assume and cancel all liabilities due to him. In conjunction with the change in management it was decided to abandon this line of business and become a holding company with operations at the subsidiary levels only. The Company formed its first wholly owned subsidiary, Smith and Ramsay Brands, LLC (SRB), on May 19, 2014. The Company acquired certain intellectual property, knowhow, product, name license and other capabilities from Smith and Ramsay, LLC, a Nevada company. Smith and Ramsay is a manufacturer and distributor of eLiquids for the burgeoning eVapor or "Vape" marketplace.   "Vape" is the common term used to refer to the use of vaporizers by consumers which has grown out of the increasing popular use of electronic cigarettes and other devices as an alternative to traditional tobacco products including cigarettes.  The eVapor marketplace has been rapidly expanding over the past 5 years.
	SRB manufactures its signature brand of eLiquid, Smith and Ramsay, a line that features all natural flavors that are produced in the United States.  The Company’s goal is to maintain a high standard of quality and to insure the production and warehouse environments, processes and procedures continue to meet or exceed guidelines of the FDA, and are in line with ISO and cGMP standards.
Basis of Presentation	'
	The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission ("SEC") for interim financial information and the SEC instructions to Form 10-Q. In the opinion of management, all adjustments necessary in order for the financial statements to not be misleading have been reflected herein. Operating results for the interim period ended August 31, 2014 are not necessarily indicative of the results that can be expected for the full year. The Company has adopted a November 30 year end.
Use of Estimates	'
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. In management’s opinion, all adjustments necessary for a fair statement of the results for the interim periods have been made, and all adjustments are of a normal recurring nature.
Principles of Consolidation	'
	The consolidated financial statements include the accounts of Avalanche International, Corp. and its wholly-owned subsidiary Smith and Ramsay Brands, LLC. All significant intercompany accounts and transactions have been eliminated.
Cash and Cash Equivalents	'
	The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. There were no cash equivalents as of August 31, 2014 and November 30, 2013
Inventories	'
	Inventories are stated at the lower of cost or market. Cost is determined using the first-in, first-out method; market value is based upon estimated replacement costs. As of August 31, 2014 inventory consists of 6,468 of the Company’s 15ml vape liquid bottles and $2,184 of accessories.
Fair Value of Financial instruments	'
	For certain of the Company’s non-derivative financial instruments, including cash and cash equivalents, receivables, prepaids, inventory, accounts payable, accrued liabilities, and notes payable, the carrying amount approximates fair value due to the short-term maturities of these instruments. The estimated fair value of long-term debt is based primarily on borrowing rates currently available to the Company for similar debt issues. The fair value approximates the carrying value of long-term debt.
	FASB ASC Topic 820, “Fair Value Measurements and Disclosures,” requires disclosure of the fair value of financial instruments held by the Company. FASB ASC Topic 825, “Financial Instruments,” defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures.  The carrying amounts reported in the balance sheets for receivables and current liabilities each qualify as financial instruments and are a reasonable estimate of their fair values because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. The three levels of valuation hierarchy are defined 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;
		·	Level 3. Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.
	As of August 31, 2014, the company had no assets or liabilities that would be considered level 1, 2 or 3.
Revenue Recognition	'
	Sales of products and related costs of products sold are recognized when (i) persuasive evidence of an arrangement exists, (ii) delivery has occurred, (iii) the price is fixed or determinable, and (iv) collectability is reasonably assured. These terms are typically met upon the prepayment or invoicing, and shipment of products.
Income Taxes	'
	Income taxes are computed using the asset and liability method of accounting. Under the asset and liability method, a deferred tax asset or liability is recognized for estimated future tax effects attributable to temporary differences and carry-forwards. The measurement of deferred income tax assets is adjusted by a valuation allowance, if necessary, to recognize future tax benefits only to the extent, based on available evidence; it is more likely than not such benefits will be realized. The Company’s deferred tax assets were fully reserved at August 31, 2014.
	The Company accounts for its income taxes using the Income Tax topic of the FASB ASC 740, which requires the recognition of deferred tax liabilities and assets for expected future tax consequences of events that have been included in the financial statements or tax returns.  Under this method, deferred tax liabilities and assets are determined based on the difference between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse.
Basic and diluted net loss per share	'
	The Company computes net loss per share of common stock in accordance with FASB ASC 260, Earnings per Share (“FASB ASC 260”). Under the provisions of FASB ASC 260, basic net income (loss) per share is computed using the weighted average number of common shares outstanding during the period. Diluted net loss per share is computed using the weighted average number of common shares and, if dilutive, potential common shares outstanding during the period. Potential common shares consist of the incremental common shares issuable upon the exercise of stock options and warrants and the conversion of convertible promissory notes. There were no such common stock equivalents outstanding as of August 31, 2014 and 2013.
Recent Accounting Pronouncements	'
	The Company has implemented all new accounting pronouncements that are in effect.  These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued, that might have a material impact on its financial position or results of operations.

CONSOLIDATION_Tables

CONSOLIDATION (Tables)	9 Months Ended
	Aug. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Schedule of Condensed Balance Sheet	'
		Avalanche International, Corp			Smith and Ramsay Brands, LLC			Elimination			Consolidated
	Current Assets:
	Cash	$	11,626		$	542		$	—		$	12,168
	Accounts receivable		—			154			—			154
	Inventory		—			13,180			—			13,180
	Intercompany		61,308			—			61,308			—
	Total current assets		72,934			13,876			61,308			25,502
	Product license		.-			15,750			—			15,750
	Total assets	$	72,934		$	29,626		$	61,308		$	41,252
	Current Liabilities
	Accounts payable and accrued expenses	$	42,628		$	61,505		$	—		$	104,133
	Other liabilities		—			2,641			—			2,641
	Due to an officer		—			2,130			—			2,130
	Accrued officer compensation		1,860			—			—			1,860
	Intercompany		—			61,308			61,308			—
	Total current liabilities		44,488			127,584			61,308			110,764
	Total liabilities		44,488			127,584			61,308			110,764
	Stockholders' Equity (Deficit)
	Preferred stock		12			—			—			12
	Common stock		5,092			—			—			5,092
	Additional paid-in capital		128,499			—			—			128,499
	Accumulated deficit		(105,157	)		(97,958	)		—			(203,115	)
	Total stockholders’ equity (deficit)		28,446			(97,958	)		—			(69,512	)
	Total liabilities and stockholders’ equity	$	72,934		$	29,626		$	61,308		$	41,252
Schedule of Condensed Statement of Operations	'
		Avalanche International, Corp			Smith and Ramsay Brands, LLC			Consolidated
	Revenue	$	—		$	10,172		$	10,172
	Cost of revenue		—			3,279			3,279
	Gross margin		—			6,893			6,893
	Operating Expenses:
	Advertising and marketing		—			61,193			61,193
	Professional fees		28,617			—			28,617
	Officer compensation		6,360			12,000			18,360
	General and administrative		29,154			31,657			60,811
	Total operating expense		64,131			104,850			168,981
	Net (loss) from operations	$	(64,131	)	$	(97,957	)	$	(162,088	)

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	9 Months Ended
	Aug. 31, 2014	Nov. 30, 2013
Accounting Policies [Abstract]	'	'
Date of Incorporation	14-Apr-11	'
Date of Subsidiary Incorporation	19-May-14	'
Current Fiscal Year End	'--11-30	'
Cash Equivalants	$0	$0
Inventory of Vape Liquid Bottles	6,468	'
Vape accessories	$2,184	'

GOING_CONCERN_Details_Narrativ

GOING CONCERN (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2014	Aug. 31, 2013	Nov. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'	'	'	'	'
Accumulated deficit	($203,115)	'	($203,115)	'	($41,027)
Net loss	($126,766)	($2,719)	($162,088)	($16,550)	'

PRODUCT_LICENSE_Details_Narrat

PRODUCT LICENSE (Details Narrative) (USD $)	Aug. 31, 2014
Notes to Financial Statements	'
Monthly licensing fee	$4,500

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	Aug. 31, 2014	Nov. 30, 2013	Aug. 31, 2014
		Former Director 2	CEO
Due to Officer	'	$14,107	'
Expense reimbursement	$1,141	'	$2,130

OTHER_LIABILITIES_Details_Narr

OTHER LIABILITIES (Details Narrative) (USD $)	Aug. 31, 2014
Other Liabilities Disclosure [Abstract]	'
Short term loan	$1,500
Expense reimbursement	$1,141

COMMON_STOCK_Details_Narrative

COMMON STOCK (Details Narrative) (USD $)	9 Months Ended
	Aug. 31, 2014	Nov. 30, 2013
Equity [Abstract]	'	'
Common stock, Par Value	$0.00	$0.00
Common stock, Shares	75,000,000	75,000,000
Common Stock Issued, Shares	22,400	'
Common Stock Issued, Price Per Share	$1.25	'
Common Stock Issued, Value	$28,000	'

PREFERRED_STOCK_Details_Narrat

PREFERRED STOCK (Details Narrative) (USD $)	9 Months Ended
	Aug. 31, 2014	Nov. 30, 2013
Equity [Abstract]	'	'
Preferred stock, par value	$0.00	$0.00
Preferred stock, share authorized	10,000,000	10,000,000
Preferred stock Class A, shares	50,000	'
Preferred stock Class A, price per share	$5	'
Preferred stock issued, shares	12,000	'
Preferred stock issued, price per share	$5	'
Preferred stock, value	$60,000	'

CONSOLIDATION_Schedule_of_Cond

CONSOLIDATION - Schedule of Condensed Balance Sheet (Details) (USD $)	Aug. 31, 2014	Nov. 30, 2013	Aug. 31, 2013	Nov. 30, 2012
Current Assets:	'	'	'	'
Cash	$12,168	'	'	'
Account receivable	154	'	'	'
Inventory	13,180	'	'	'
Total current assets	25,502	'	'	'
Product license	15,750	'	'	'
Total assets	41,252	'	'	'
Current Liabilities	'	'	'	'
Accounts payable and accrued expenses	104,133	3,520	'	'
Other liabilities	2,641	'	'	'
Due to an officer	2,130	'	'	'
Accrued officer compensation	1,860	'	'	'
Total current liabilities	110,764	17,627	'	'
Total liabilities	110,764	17,627	'	'
Stockholders Equity (Deficit)	'	'	'	'
Preferred stock	12	'	'	'
Common stock	5,092	5,070	'	'
Additional paid-in capital	128,499	18,330	'	'
Accumulated deficit	-203,115	-41,027	'	'
Total stockholders equity (deficit)	-69,512	-17,627	'	'
Total liabilities and stockholders equity	41,252	'	'	'
Avalanche International, Corp	'	'	'	'
Current Assets:	'	'	'	'
Cash	11,626	'	'	'
Account receivable	'	'	'	'
Inventory	'	'	'	'
Intercompany	61,308	'	'	'
Total current assets	72,934	'	'	'
Product license	'	'	'	'
Total assets	72,934	'	'	'
Current Liabilities	'	'	'	'
Accounts payable and accrued expenses	42,628	'	'	'
Other liabilities	'	'	'	'
Due to an officer	'	'	'	'
Accrued officer compensation	1,860	'	'	'
Intercompany	'	'	'	'
Total current liabilities	44,488	'	'	'
Total liabilities	44,488	'	'	'
Stockholders Equity (Deficit)	'	'	'	'
Preferred stock	12	'	'	'
Common stock	5,092	'	'	'
Additional paid-in capital	128,499	'	'	'
Accumulated deficit	-105,157	'	'	'
Total stockholders equity (deficit)	28,446	'	'	'
Total liabilities and stockholders equity	72,934	'	'	'
Smith and Ramsay Brands, L.L.C.	'	'	'	'
Current Assets:	'	'	'	'
Cash	542	'	'	'
Account receivable	154	'	'	'
Inventory	13,180	'	'	'
Intercompany	'	'	'	'
Total current assets	13,876	'	'	'
Product license	15,750	'	'	'
Total assets	29,626	'	'	'
Current Liabilities	'	'	'	'
Accounts payable and accrued expenses	61,505	'	'	'
Other liabilities	2,641	'	'	'
Due to an officer	2,130	'	'	'
Accrued officer compensation	'	'	'	'
Intercompany	61,308	'	'	'
Total current liabilities	127,584	'	'	'
Total liabilities	127,584	'	'	'
Stockholders Equity (Deficit)	'	'	'	'
Preferred stock	'	'	'	'
Common stock	'	'	'	'
Additional paid-in capital	'	'	'	'
Accumulated deficit	-97,958	'	'	'
Total stockholders equity (deficit)	-97,958	'	'	'
Total liabilities and stockholders equity	29,626	'	'	'
Elimination	'	'	'	'
Current Assets:	'	'	'	'
Cash	'	'	'	'
Account receivable	'	'	'	'
Inventory	'	'	'	'
Intercompany	61,308	'	'	'
Total current assets	61,308	'	'	'
Product license	'	'	'	'
Total assets	61,308	'	'	'
Current Liabilities	'	'	'	'
Accounts payable and accrued expenses	'	'	'	'
Other liabilities	'	'	'	'
Due to an officer	'	'	'	'
Accrued officer compensation	'	'	'	'
Intercompany	61,308	'	'	'
Total current liabilities	61,308	'	'	'
Total liabilities	61,308	'	'	'
Stockholders Equity (Deficit)	'	'	'	'
Preferred stock	'	'	'	'
Common stock	'	'	'	'
Additional paid-in capital	'	'	'	'
Accumulated deficit	'	'	'	'
Total stockholders equity (deficit)	'	'	'	'
Total liabilities and stockholders equity	61,308	'	'	'
Consolidated	'	'	'	'
Current Assets:	'	'	'	'
Cash	12,168	'	'	'
Account receivable	154	'	'	'
Inventory	13,180	'	'	'
Intercompany	'	'	'	'
Total current assets	25,502	'	'	'
Product license	15,750	'	'	'
Total assets	14,252	'	'	'
Current Liabilities	'	'	'	'
Accounts payable and accrued expenses	104,133	'	'	'
Other liabilities	2,641	'	'	'
Due to an officer	2,130	'	'	'
Accrued officer compensation	1,860	'	'	'
Intercompany	'	'	'	'
Total current liabilities	110,764	'	'	'
Total liabilities	110,764	'	'	'
Stockholders Equity (Deficit)	'	'	'	'
Preferred stock	12	'	'	'
Common stock	5,092	'	'	'
Additional paid-in capital	128,499	'	'	'
Accumulated deficit	-203,115	'	'	'
Total stockholders equity (deficit)	-69,512	'	'	'
Total liabilities and stockholders equity	$41,252	'	'	'

CONSOLIDATION_Schedule_of_Cond1

CONSOLIDATION - Schedule of Condensed Statement of Operations (Details) (USD $)	3 Months Ended		9 Months Ended
	Aug. 31, 2014	Aug. 31, 2013	Aug. 31, 2014	Aug. 31, 2013
Revenue	$6,431	'	$10,172	'
Cost of revenue	1,098	'	3,279	'
Gross margin	5,333	'	6,893	'
Operating Expenses:	'	'	'	'
Advertising and marketing	61,193	'	61,193	'
Professional fees	16,424	2,293	28,617	11,415
Officer compensation	18,360	'	18,360	'
General and administrative	36,122	426	60,811	5,135
Total operating expense	132,099	2,719	168,981	16,550
Net (loss) from operations	-126,766	-2,719	-162,088	-16,550
Avalanche International, Corp	'	'	'	'
Revenue	'	'	'	'
Cost of revenue	'	'	'	'
Gross margin	'	'	'	'
Operating Expenses:	'	'	'	'
Advertising and marketing	'	'	'	'
Professional fees	'	'	28,617	'
Officer compensation	'	'	6,360	'
General and administrative	'	'	29,154	'
Total operating expense	'	'	64,131	'
Net (loss) from operations	'	'	-64,131	'
Smith and Ramsay Brands, L.L.C.	'	'	'	'
Revenue	'	'	10,172	'
Cost of revenue	'	'	3,279	'
Gross margin	'	'	6,893	'
Operating Expenses:	'	'	'	'
Advertising and marketing	'	'	61,193	'
Professional fees	'	'	'	'
Officer compensation	'	'	12,000	'
General and administrative	'	'	31,657	'
Total operating expense	'	'	104,850	'
Net (loss) from operations	'	'	-97,957	'
Consolidated	'	'	'	'
Revenue	'	'	10,172	'
Cost of revenue	'	'	3,279	'
Gross margin	'	'	6,893	'
Operating Expenses:	'	'	'	'
Advertising and marketing	'	'	61,193	'
Professional fees	'	'	28,617	'
Officer compensation	'	'	18,630	'
General and administrative	'	'	60,811	'
Total operating expense	'	'	168,981	'
Net (loss) from operations	'	'	($162,088)	'

SUBSEQUENT_EVENTS_Details_Narr

SUBSEQUENT EVENTS (Details Narrative) (USD $)	9 Months Ended
	Aug. 31, 2014
Preferred stock issued, shares	12,000
Preferred stock, value	$60,000
Common Stock Issued, Shares	22,400
Common Stock Issued, Value	28,000
Promissory note	10,000
Loan fee	1,000
Promissory note due	12-Oct-14
Preferred Stock	'
Preferred stock issued, shares	2,000
Preferred stock, value	10,000
Common Stock	'
Common Stock Issued, Shares	16,000
Common Stock Issued, Value	$200,000