Avalanche International (AVLP) 10-Q 20 Apr 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Feb. 28, 2015	Apr. 15, 2015
Document And Entity Information
Entity Registrant Name	AVALANCHE INTERNATIONAL, CORP.
Entity Central Index Key	1537169
Document Type	10-Q
Document Period End Date	28-Feb-15
Amendment Flag	FALSE
Current Fiscal Year End Date	-19
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		5,508,500
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2015

BALANCE_SHEETS

BALANCE SHEETS (USD $)	Feb. 28, 2015	Nov. 30, 2014
Current assets
Cash	$1,271	$2,247
Accounts receivable	46
Prepaids	6,575	9,040
Prepaid stock for services	283,542
Inventory	20,758	25,900
Total current assets	312,192	37,187
Other assets	705	526
Product license	42,750	29,250
Total assets	355,647	66,963
Current liabilities
Accounts payable and accrued expenses	70,883	76,917
Accounts payable, related party	90,175	88,572
Accrued interest	2,553	388
Accrued compensation	32,073	9,912
Due to related parties	32,935	6,927
Convertible note payable	63,250	63,250
Loans payable	20,000	18,300
Total current liabilities	311,869	264,266
Total liabilities	311,869	264,266
Stockholders Equity (Deficit)
Common stock value, $0.001 par value; 75,000,000 shares authorized; 5,358,500 and 5,144,400 shares issued and outstanding, respectively	5,359	5,144
Class A Preferred stock, $0.001 par value; 50,000 shares authorized, 29,380 and 14,000 shares issued and outstanding, respectively	29	14
Preferred stock, $0.001 par value, 9,950,000 shares authorized; no shares issued and outstanding
Additional paid-in capital	622,365	203,445
Accumulated deficit	-583,975	-405,906
Total stockholders equity (deficit)	43,778	-197,303
Total liabilities and stockholders equity (deficit)	$355,647	$66,963

BALANCE_SHEETS_parenthetical

BALANCE SHEETS (parenthetical) (USD $)	Feb. 28, 2015	Nov. 30, 2014
Balance Sheet Related Disclosures [Abstract]
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued and outstanding	5,358,500	5,144,400
Class A preferred stock, par value	$0.00	$0.00
Class A preferred stock, shares authorized	50,000	50,000
Class A preferred stock, shares issued and outstanding	29,380	14,000
Preferred stock, par value	$0.00	$0.00
Preferred stock, share authorized	10,000,000	10,000,000
Preferred stock, shares issued and outstanding

STATEMENTS_OF_OPERATIONS

STATEMENTS OF OPERATIONS (USD $)	3 Months Ended
	Feb. 28, 2015	Feb. 28, 2014
Income Statement [Abstract]
Revenues	$14,995
Cost of revenue	8,534
Gross margin	6,461
Operating Expenses
Advertising and marketing	8,364
Salary expense	22,920
Professional fees	5,450	3,818
General and administrative	143,596	758
Total operating expense	180,330	4,576
Net loss from operations	-173,869	-4,576
Other expense
Interest expense	-4,200
Total other expense	-4,200
Loss before income tax	-178,069	-4,576
Provision for income taxes
Net (loss)	($178,069)	($4,576)
Loss per common share - Basic and diluted	($0.03)	$0
Weighted average common shares outstanding - Basic and diluted	5,218,650	5,070,000

STATEMENTS_OF_CASH_FLOWS

STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
	Feb. 28, 2015	Feb. 28, 2014
Cash Flows from Operating Activities
Net loss for the period	($178,069)	($4,576)
Adjustments to reconcile net loss to net cash used by operating activities:
Stock services	56,708
Financing fees	7,000
Changes in operating assets and liabilities:
(Increase) in accounts receivable	-46
Decrease in prepaid expenses	2,465
Decrease in inventory	5,142
(Increase) in other assets	-13,679
(Increase) / (decrease) in accounts payable and accrued expense	-4,431	1,826
Increase in accrued interest	2,165
Increase in accrued compensation	22,161
Net cash used in operating activities	-100,584	-2,750
Cash flows from investing activities
Cash Flows from Financing Activities
Payments of note payable	-5,300
Advances from related parties	26,008	2,750
Proceeds from issuance of common stock	2,000
Proceeds from issuance of preferred stock	76,900
Net cash provided by financing activities	99,608	2,750
Decrease in cash	-976
Cash, beginning of the period	2,247
Cash, end of the period	1,271
Supplemental Disclosures
Cash paid for interest
Cash paid for income tax

ORGANIZATION_AND_DESCRIPTION_O

ORGANIZATION AND DESCRIPTION OF BUSINESS	3 Months Ended
	Feb. 28, 2015
Accounting Policies [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	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, know how, product, name license and other capabilities from Smith and Ramsay, LLC, a Nevada company. Smith and Ramsay Brands, LLC is a manufacturer and distributor of flavored liquids for electronic vaporizers and eCigarettes and distributor of vape accessories. SRB manufactures its premium signature brand of eLiquid, Smith and Ramsay, a line that features all natural flavors produced in the United States. SRB rolled out its flagship product to targeted areas in the fall of 2014, following its pre-launch phase. The Smith and Ramsay line was manufactured, packaged and strategically distributed on a limited basis to generate revenue in test markets. 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.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Feb. 28, 2015
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	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 February 28, 2015 are not necessarily indicative of the results that can be expected for the full year. The Company has adopted a November 30 year end.
	Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud. The Company's system of internal accounting control is designed to assure, among other items, that 1) recorded transactions are valid; 2) valid transactions are recorded; and 3) transactions are recorded in the proper period in a timely manner to produce financial  statements  which present  fairly  the  financial  condition,  results  of  operations  and  cash  flows  of  the Company for the respective periods being presented.
	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 period 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 February 28, 2015 and November 30, 2014.
	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 February 28, 2015 inventory consists of $20,758 of product and 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 February 28, 2015, the company had no assets or liabilities that would be considered level 1, 2 or 3.
	Revenue Recognition
	The Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company will recognize revenue when it is realized or realizable and earned.  The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured.
	During the three months ended February 28, 2015, the Company sold $10,236 in products to Vape Nation, generating 67.7% of its revenue.
	Income Taxes
	The Company follows Section 740-10-30 of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the fiscal years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Income and Comprehensive Income in the period that includes the enactment date.
	The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”) with regards to uncertainty income taxes. Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25.
	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. Potentially dilutive shares were excluded from the computation as of February 28, 2015 and 2014 since they would have been anti-dilutive.
	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	3 Months Ended
	Feb. 28, 2015
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 $583,975 as of February 28, 2015 and a net loss of $178,069 for the three months ended February 28, 2015, 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	3 Months Ended
	Feb. 28, 2015
Notes to Financial Statements
PRODUCT LICENSE	Effective May 23, 2014, the Company licenses certain intellectual property, know how, 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., against a royalty stream for twelve months with a 4% royalty fee of gross revenue thereafter in perpetuity. This license also provides in perpetuity the first right of refusal of any new products or flavors developed by Smith and Ramsay, LLC.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Feb. 28, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	As of February 28, 2015, the Company owed its CEO $6,883 for expense reimbursement. The amount due for expense reimbursement is non-interest bearing, due upon demand and unsecured.
	As of February 28, 2015, the Company owed a member of the Board of Directors $2,984 for expense reimbursement. The amount due for expense reimbursement is non-interest bearing, due upon demand and unsecured.
	As of February 28, 2015, the Company owed MCKEA Holdings, LLC $23,068. Amount is due for both expense reimbursement and short term loans that were made to cover certain operating expenses. The amount due is non-interest bearing, due upon demand and unsecured.
	During the three months ended February 28, 2015, the Company sold $10,236 in products to Vape Nation, generating 67.7% of its revenue. Vape Nation, is 50% owned by MCKEA Holdings, LLC. MCKEA Holdings, LLC is the majority member of Philou Ventures, LLC, which is our controlling shareholder. Kristine L. Ault is the Manager of MCKEA Holdings, LLC and the wife to the Chairman of Avalanche International, Corp.
	Cross Click Media, Inc. performs sales, marketing, and investor relation services for the Company. As of February 28, 2015, we have paid approximately $157,000 for these services. As of February 28, 2015 and November 30, 2014, we had accounts payable due to CrossClick Media of $90,175 and $88,572, respectively. MCKEA Holdings, LLC is the controlling shareholder of Cross Click Media, Inc. MCKEA Holdings, LLC is also the majority member of Philou Ventures, LLC, which is our controlling shareholder.

LOANS_PAYABLE

LOANS PAYABLE	3 Months Ended
	Feb. 28, 2015
Accounting Policies [Abstract]
LOANS PAYABLE	On November 26, 2014, the Company executed a promissory note with Argent Offset, LLC for $12,500. The note included a $500 loan fee, accrued interest at 10%, compounded monthly, and was due December 5, 2014. A late payment fee of $500 per day was to be incurred from December 6, 2014 through December 7, 2014 and then increases to $1,000 per day. On February 1, 2015, we entered into a Temporary Forbearance Agreement with Argent. Under the forbearance agreement, we agreed to pay a forbearance fee of $7,500. The full $20,000 now owing will bear interest at an annual rate of 10% until due on August 1, 2015. Further, we have agreed to pay 12.5% of any new funds invested in the company until the amount due is paid in full. Interest accrued on this note as of February 28, 2015 is $466.

CONVERTIBLE_NOTE_PAYABLE

CONVERTIBLE NOTE PAYABLE	3 Months Ended
	Feb. 28, 2015
Debt Disclosure [Abstract]
CONVERTIBLE NOTE PAYABLE	On November 3, 2014, the Company executed a convertible promissory note for $63,250 with LG Capital Funding, LLC. The note bears interest at 8% per annum and is due on or before November 3, 2015. The note includes a 15% original issue discount and is convertible at a 40% discount any time during the period beginning 180 days following the date of the note. Accrued interest on the note as of February 28, 2014 is $1,622.

COMMON_STOCK

COMMON STOCK	3 Months Ended
	Feb. 28, 2015
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 February 28, 2015, the Company issued 1,600 shares of common stock at a price of $1.25 per share for total cash proceeds of $2,000.
	During the quarter ended February 28, 2015, the Company issued 200,000 shares of common stock for consulting services. The stock was issued at the closing price on the date of grant of $1.60 for total non-cash expense of $320,000. The expense is being recognized over the six month term of the agreement. As of February 28, 2015, $53,333 has been expensed with the balance debited to prepaid stock for services.
	During the quarter ended February 28, 2015, the Company issued 12,500 shares of common stock for consulting services. The stock was issued at the closing price on the date of grant of $1.62 for total non-cash expense of $20,250. The expense is being recognized over the six month term of the agreement. As of February 28, 2015, $3,375 has been expensed with the balance debited to prepaid stock for services.

PREFERRED_STOCK

PREFERRED STOCK	3 Months Ended
	Feb. 28, 2015
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.
	On January 30, 2015, the Company issued 15,380 shares of preferred stock at a price of $5.00 per share for total cash proceeds of $76,900 to Finiks Capital, LLC.

CONSOLIDATION

CONSOLIDATION	3 Months Ended
	Feb. 28, 2015
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 February 28, 2015 and for the three months ended February 28, 2015 is as follows.
		Avalanche International, Corp.			Smith and Ramsay Brands, LLC			Elimination		Consolidated
	Current Assets:
	Cash	$	506		$	765		$	—	$	1,271
	Accounts receivable		—			46			—		46
	Prepaids		5,605			970			—		6,575
	Prepaid stock for services		283,542			—			—		283,542
	Inventory		—			20,758			—		20,758
	Intercompany		185,322			—			185,322		—
	Total current assets		474,975			22,539			185,322		312,192
	Other assets		—			705			—		705
	Product license		—			42,750			—		42,750
	Total assets	$	474,975		$	65,994		$	185,322	$	355,647
	Current Liabilities
	Accounts payable and accrued expenses	$	57,462		$	13,421		$	—	$	70,883
	Accounts payable, related party		23,26			66,849			—		90,175
	Accrued interest		2,088			465			—		2,553
	Accrued compensation		9,900			22,173			—		32,073
	Due to related parties		6,177			26,758			—		32,935
	Convertible note payable		63,250			—			—		63,250
	Loans payable		—			20,000			—		20,000
	Intercompany		—			185,322			185,322		—
	Total current liabilities		162,203			334,988			185,322		311,869
	Total liabilities		162,203			334,988			185,322		311,869
	Stockholders' Equity (Deficit)
	Preferred stock		29			—			—		29
	Common stock		5,359			—			—		5,359
	Additional paid-in capital		622,365			—			—		622,365
	Accumulated deficit		(314,981	)		(268,994	)		—		(583,975	)
	Total stockholders’ equity (deficit)		312,772			(268,994	)		—		43,778
	Total liabilities and stockholders’ equity	$	474,975		$	65,994		$	185,322	$	355,647

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Feb. 28, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	In accordance with FASB ASC 855-10, the Company has analyzed its operations subsequent to February 28, 2015 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 February 28, 2015, the Company issued 100,000 shares of common stock to Hallmark Investments, Inc., for consulting services to be provided to the Company.
	On March 17, 2015, the Company executed a convertible promissory note for $10,750 with Strategic IR, Inc. The note bears interest at 10% per annum and is due on or before April 16, 2015. The note includes a one-time loan fee of $1,750 for a total due of $12,500. This note was not repaid by April 16, 2015 resulting in an increase of the interest rate to 21%.
	On March 27, 2015, the Company executed a convertible promissory note for $100,000 with Dr. Gary Gelbfish. The note bears interest at 10% per annum and is due on or before September 23, 2015.  If not paid by the due date the note and any accrued interest is convertible at the lesser of $0.50 per share or a 50% discount of the average closing price for the twenty days preceding the conversion. In addition, the loan requires a one-time loan fee of $10,000 and the issuance of 50,000 shares of common stock.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Feb. 28, 2015
Accounting Policies [Abstract]
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 February 28, 2015 are not necessarily indicative of the results that can be expected for the full year. The Company has adopted a November 30 year end.
	Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud. The Company's system of internal accounting control is designed to assure, among other items, that 1) recorded transactions are valid; 2) valid transactions are recorded; and 3) transactions are recorded in the proper period in a timely manner to produce financial  statements  which present  fairly  the  financial  condition,  results of  operations  and  cash  flows  of  the Company for the respective periods being presented.
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 period 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 February 28, 2015 and November 30, 2014.
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 February 28, 2015 inventory consists of $20,758 of product and 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 February 28, 2015, the company had no assets or liabilities that would be considered level 1, 2 or 3.
Revenue Recognition	The Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company will recognize revenue when it is realized or realizable and earned.  The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured.
	During the three months ended February 28, 2015, the Company sold $10,236 in products to Vape Nation, generating 67.7% of its revenue.
Income Taxes	The Company follows Section 740-10-30 of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the fiscal years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Income and Comprehensive Income in the period that includes the enactment date.
	The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”) with regards to uncertainty income taxes. Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25.
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. Potentially dilutive shares were excluded from the computation as of February 28, 2015 and 2014 since they would have been anti-dilutive.
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)	3 Months Ended
	Feb. 28, 2015
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	$	506		$	765		$	—	$	1,271
	Accounts receivable		—			46			—		46
	Prepaids		5,605			970			—		6,575
	Prepaid stock for services		283,542			—			—		283,542
	Inventory		—			20,758			—		20,758
	Intercompany		185,322			—			185,322		—
	Total current assets		474,975			22,539			185,322		312,192
	Other assets		—			705			—		705
	Product license		—			42,750			—		42,750
	Total assets	$	474,975		$	65,994		$	185,322	$	355,647
	Current Liabilities
	Accounts payable and accrued expenses	$	57,462		$	13,421		$	—	$	70,883
	Accounts payable, related party		23,26			66,849			—		90,175
	Accrued interest		2,088			465			—		2,553
	Accrued compensation		9,900			22,173			—		32,073
	Due to related parties		6,177			26,758			—		32,935
	Convertible note payable		63,250			—			—		63,250
	Loans payable		—			20,000			—		20,000
	Intercompany		—			185,322			185,322		—
	Total current liabilities		162,203			334,988			185,322		311,869
	Total liabilities		162,203			334,988			185,322		311,869
	Stockholders' Equity (Deficit)
	Preferred stock		29			—			—		29
	Common stock		5,359			—			—		5,359
	Additional paid-in capital		622,365			—			—		622,365
	Accumulated deficit		(314,981	)		(268,994	)		—		(583,975	)
	Total stockholders’ equity (deficit)		312,772			(268,994	)		—		43,778
	Total liabilities and stockholders’ equity	$	474,975		$	65,994		$	185,322	$	355,647

ORGANIZATION_AND_DESCRIPTION_O1

ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)	3 Months Ended
	Feb. 28, 2015
Organization And Description Of Business Details Narrative
Date of Incorporation	14-Apr-11
Date of Subsidiary Incorporation	19-May-14

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	3 Months Ended
	Feb. 28, 2015	Nov. 30, 2014
Accounting Policies [Abstract]
Current Fiscal Year End	-19
Cash Equivalants	$0
Inventory	20,758	25,900
Product sold	$10,236
Revenue	66.70%

GOING_CONCERN_Details_Narrativ

GOING CONCERN (Details Narrative) (USD $)	3 Months Ended
	Feb. 28, 2015	Feb. 28, 2014	Nov. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	($583,975)		($405,906)
Net loss	($178,069)	($4,576)

PRODUCT_LICENSE_Details_Narrat

PRODUCT LICENSE (Details Narrative) (USD $)	Feb. 28, 2015
Notes to Financial Statements
Monthly licensing fee	$4,500
Royalty fee	4.00%

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	3 Months Ended
	Feb. 28, 2015	Nov. 30, 2014
Product sold	$10,236
Revenue	66.70%
Services	157,000
Accounts payable, related party	90,175	88,572
CEO
Expense reimbursement	6,883
Board of Directors
Expense reimbursement	2,984
MCKEA Holdings
Expense reimbursement	$23,068

LOANS_PAYABLE_Details_Narrativ

LOANS PAYABLE (Details Narrative) (Argent Offset, USD $)	0 Months Ended		1 Months Ended	15 Months Ended
	Feb. 02, 2015	Dec. 07, 2014	Dec. 31, 2014	Feb. 28, 2015
Argent Offset
Date issuance				26-Nov-14
Promissory note				$12,500
Loan fee				500
Maturity date				5-Dec-14
Interest				10.00%
Late payment fee		500	1,000
Accrued interest				466
Forbearance fee	7,500
Promissory note balance				$20,000
New Maturity date				1-Aug-15

CONVERTIBLE_NOTE_PAYABLE_Detai

CONVERTIBLE NOTE PAYABLE (Details Narrative) (LG Capital Funding, USD $)	15 Months Ended
	Feb. 28, 2015
LG Capital Funding
Date issuance	3-Nov-14
Promissory note	$63,250
Interest	8.00%
Original issue discount	15.00%
Convertible rate	40.00%
Accrued interest	$1,622

COMMON_STOCK_Details_Narrative

COMMON STOCK (Details Narrative) (USD $)	3 Months Ended
	Feb. 28, 2015	Nov. 30, 2014
Common stock, Par Value	$0.00	$0.00
Common stock, Shares	75,000,000	75,000,000
Common Stock Issued, Shares	1,600
Common Stock Issued, Price Per Share	$1.25
Common Stock Issued, Value	$2,000
Stock Split	2
Prepaid Stock for Services	283,542
Consulting Services
Common stock, Par Value	$1.60
Shares Issued for Consulting Services, Shares	200,000
Non-cash Expense	320,000
Prepaid Stock for Services	53,333
Consulting Services 1
Common stock, Par Value	$1.62
Shares Issued for Consulting Services, Shares	12,500
Non-cash Expense	20,250
Prepaid Stock for Services	$3,375

PREFERRED_STOCK_Details_Narrat

PREFERRED STOCK (Details Narrative) (USD $)	3 Months Ended
	Feb. 28, 2015	Nov. 30, 2014
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	15,380
Preferred stock issued, price per share	$5
Preferred stock, value	$76,900

CONSOLIDATION_Schedule_of_Cond

CONSOLIDATION - Schedule of Condensed Balance Sheet (Details) (USD $)	Feb. 28, 2015	Nov. 30, 2014	Feb. 28, 2014	Nov. 30, 2013
Current Assets:
Cash	$1,271	$2,247
Accounts receivable	46
Prepaids	6,575	9,040
Prepaid stock for services	283,542
Inventory	20,758	25,900
Total current assets	312,192	37,187
Other assets	705	526
Product license	42,750	29,250
Total assets	355,647	66,963
Current Liabilities
Accounts payable and accrued expenses	70,883	76,917
Accounts payable, related party	90,175	88,572
Accrued Interest	2,553	388
Accrued compensation	32,073	9,912
Due to related parties	32,935	6,927
Convertible note payable	63,250	63,250
Loans payable	20,000	18,300
Total current liabilities	311,869	264,266
Total liabilities	311,869	264,266
Stockholders Equity (Deficit)
Preferred stock
Common stock	5,359	5,144
Additional paid-in capital	622,365	203,445
Accumulated deficit	-583,975	-405,906
Total stockholders equity (deficit)	43,778	-197,303
Total liabilities and stockholders equity	355,647	66,963
Avalanche International, Corp
Current Assets:
Cash	506
Accounts receivable
Prepaids	5,605
Prepaid stock for services	283,542
Inventory
Intercompany	185,322
Total current assets	474,975
Other assets
Product license
Total assets	474,975
Current Liabilities
Accounts payable and accrued expenses	57,462
Accounts payable, related party	23,326
Accrued Interest	2,088
Accrued compensation	9,900
Due to related parties	6,177
Convertible note payable	63,250
Loans payable
Intercompany
Total current liabilities	162,203
Total liabilities	162,203
Stockholders Equity (Deficit)
Preferred stock	29
Common stock	5,359
Additional paid-in capital	622,365
Accumulated deficit	-314,981
Total stockholders equity (deficit)	312,772
Total liabilities and stockholders equity	474,975
Smith and Ramsay Brands, L.L.C.
Current Assets:
Cash	765
Accounts receivable	46
Prepaids	970
Prepaid stock for services
Inventory	20,758
Intercompany
Total current assets	22,539
Other assets	705
Product license	42,750
Total assets	65,994
Current Liabilities
Accounts payable and accrued expenses	13,421
Accounts payable, related party	66,849
Accrued Interest	465
Accrued compensation	22,173
Due to related parties	26,758
Convertible note payable
Loans payable	20,000
Intercompany	185,322
Total current liabilities	334,988
Total liabilities	334,988
Stockholders Equity (Deficit)
Preferred stock
Common stock
Additional paid-in capital
Accumulated deficit	-268,994
Total stockholders equity (deficit)	-268,994
Total liabilities and stockholders equity	65,994
Elimination
Current Assets:
Cash
Accounts receivable
Prepaids
Prepaid stock for services
Inventory
Intercompany	185,322
Total current assets	185,322
Other assets
Product license
Total assets	185,322
Current Liabilities
Accounts payable and accrued expenses
Accounts payable, related party
Accrued Interest
Accrued compensation
Due to related parties
Convertible note payable
Loans payable
Intercompany	185,322
Total current liabilities	185,322
Total liabilities	185,322
Stockholders Equity (Deficit)
Preferred stock
Common stock
Additional paid-in capital
Accumulated deficit
Total stockholders equity (deficit)
Total liabilities and stockholders equity	185,322
Consolidated
Current Assets:
Cash	1,271
Accounts receivable	46
Prepaids	6,575
Prepaid stock for services	283,542
Inventory	20,758
Intercompany
Total current assets	312,192
Other assets	705
Product license	42,750
Total assets	355,647
Current Liabilities
Accounts payable and accrued expenses	70,883
Accounts payable, related party	90,175
Accrued Interest	2,553
Accrued compensation	32,073
Due to related parties	32,935
Convertible note payable	63,250
Loans payable	20,000
Intercompany
Total current liabilities	311,869
Total liabilities	311,869
Stockholders Equity (Deficit)
Preferred stock	29
Common stock	5,359
Additional paid-in capital	622,365
Accumulated deficit	-583,975
Total stockholders equity (deficit)	43,778
Total liabilities and stockholders equity	$355,647

SUBSEQUENT_EVENTS_Details_Narr

SUBSEQUENT EVENTS (Details Narrative) (USD $)	3 Months Ended
	Feb. 28, 2015	Nov. 30, 2014
Common stock, shares issued	5,358,500	5,144,400
Hallmark Investments
Common Stock Issued for Services, Shares	10,000
Strategic IR
Date Issued	17-Mar-15
Promissory Note	10,750
Interest	10.00%
Maturity Date	15-Apr-15
Loan Fee	1,750
Total Due	12,500
Interest, Increase	21.00%
Dr. Gelbfish
Date Issued	27-Mar-15
Promissory Note	100,000
Interest	10.00%
Maturity Date	23-Sep-15
Loan Fee	10,000
Conversion Rate	0.5
Common stock, shares issued	50,000