Gmci (GMCI) 10-Q/A 17 Mar 17 2015 Q1 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2015	Jan. 15, 2017
Document And Entity Information [Abstract]
Entity Registrant Name	GMCI Corp.
Entity Central Index Key	1,545,312
Amendment Flag	true
Amendment Description	We are filing this Form 10-Q/A to restate certain information contained in our financial statements included in our Form 10-Q filing for the three months ended March 31, 2016 (the “Original Form 10-Q”) as filed with the Securities & Exchange Commission on September 26, 2016 (the “Filing Date”). As a result of data compiled after the filing date we are amending the unaudited financial statements contained in the Original Form 10-Q as follows: • To record the extinguishment of $201,999 in convertible debt of which $195,000 was principal and $6,999 was accrued interest, effective March 31, 2015. The entire amount was allocated to additional paid in capital SBS Mining Corp. Malaysia Sd. Bhd. ("SBS") • To reclassify certain recoverable cash deposits paid by SBS to a third party to correctly reflect these amounts as prepaid expenses and deposits on the Company’s consolidated balance sheets; • To reclassify certain current liabilities from accounts payable and accrued liabilities to related party advances in the Company’s consolidated balance sheets. • The Company has amended certain disclosures contained in Note 11 – Subsequent Events, which form part of the Notes to the Unaudited Consolidated Financial Statements contained herein. As a result of the aforementioned transactions, the Company has restated its Balance Sheet, Income Statement, and Statement of Cash Flows for the three months ended March 31, 2015, as well as the applicable notes to the financial statements. Further the Company has updated its disclosures contained in Part I – Item 2 Management’s Discussion and Analysis to reflect the aforementioned revisions. Other than as set out above, this Amendment speaks as of the Filing Date of the Original Form 10-Q, does not reflect events that may have occurred subsequent to the Filing Date, and does not modify or update in any way disclosures made in the Original Form 10-Q as filed on the Filing Date.
Current Fiscal Year End Date	--12-31
Document Type	10-Q
Document Period End Date	Mar. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q1
Trading Symbol	gmci
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		720,802,346

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2015	Dec. 31, 2014
Current Assets
Cash	$ 17,110	$ 13,297
Prepaid expenses and deposits	146,516	147,939
Total Current Assets	163,626	161,236
Plant and equipment, net	84,454	95,444
TOTAL ASSETS	248,080	256,680
Current Liabilities
Accounts Payable and accrued liabilities	5,235	2,958
Advances payable, related party	576,350	490,837
Total Current Liabilities	581,585	493,795
Total Liabilities	581,585	493,795
Stockholders' Deficit
Common stock - $0.001 par value; 4,000,000,000 shares authorized, 500,802,346 and 500,000,000 issued and outstanding at March 31, 2015 and December 31, 2014	500,802	500,000
Preferred Stock - $0.001 par value; 10,000,000 shares authorized, no shares issued and outstanding at March 31, 2015 and December 31, 2014
Additional Paid in Capital	(360,607)	(316,348)
Other comprehensive income (loss)	32,385	17,158
Accumulated deficit	(506,085)	(437,925)
Total Stockholders' Deficit	(333,505)	(237,115)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 248,080	$ 256,680

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) (Unaudited) - $ / shares	Mar. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	4,000,000,000	4,000,000,000
Common stock, shares issued	500,802,346	500,000,000
Common stock, shares outstanding	500,802,346	500,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Income Statement [Abstract]
Revenue
Operating Expenses
Mining exploration expenses		57,729
Professional fees	1,383
General and administrative	66,777	60,198
Total Operating Expenses	68,160	117,927
(Loss) before taxation	(68,160)	(117,927)
Taxation
Net (Loss)	$ (68,160)	$ (117,927)
Net Loss Per Share: Basic and Diluted	$ 0	$ 0
Weighted Average Shares Outstanding: Basic and Diluted	500,044,575	500,000,000
Comprehensive Income (Loss):
Net loss	$ (68,160)	$ (117,927)
Effect of foreign currency translation	15,227	(4,274)
Comprehensive Loss	$ (52,933)	$ (122,201)

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Deficit (Unaudited) - 3 months ended Mar. 31, 2015 - USD ($)	Total	Common Stock	Additional Paid in Capital	Accumulated Other Comprehensive Income (Loss)	Accumulated Deficit
Balance at Dec. 31, 2014	$ (237,115)	$ 500,000	$ (316,348)	$ 17,158	$ (437,925)
Balance (in shares) at Dec. 31, 2014		500,000,000
Recapitalization/shares issued as part of reverse merger (Notes 3, 8)	(245,456)	$ 802	(246,258)
Recapitalization/shares issued as part of reverse merger (Notes 3, 8), Shares		802,346
Convertible notes and accrued interest released	201,999		201,999
Foreign currency translation adjustments	15,227			15,227
Loss for the period	(68,160)				(68,160)
Balance at Mar. 31, 2015	$ (333,505)	$ 500,802	$ (360,607)	$ 32,385	$ (506,085)
Balance (in shares) at Mar. 31, 2015		500,802,346

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
CASH FLOW FROM OPERATING ACTIVITIES:
Net Loss	$ (68,160)	$ (117,927)
Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities:
Depreciation	6,747	6,148
Changes in operating assets and liabilities:
Other receivable and deposits	360	(606)
Accounts Payable and accrued liabilities
Advances, related parties	66,752	(17,388)
NET CASH PROVIDED (USED) IN OPERATING ACTIVITIES	5,699	(129,773)
CASH FLOWS FROM INVESTING ACTIVITIES:
Plant and equipment	(2,386)	(5,514)
NET CASH USED IN INVESTING ACTIVITIES	(2,386)	(5,514)
CASH FLOWS FROM FINANCING ACTIVITIES:
Cash acquired via reverse acquisition	35
NET CASH PROVIDED BY FINANCING ACTIVITIES	35
Effects of changes in foreign exchange rate	465	305
NET CHANGE IN CASH	3,813	(134,982)
CASH AT BEGINNING OF PERIOD	13,297	194,632
CASH AT END OF PERIOD	17,110	59,650
Cash Paid during the year for:
Interest
Income Taxes
Non-Cash financing and investing activities:
Other receivable and deposits acquired per reverse merger	(6,000)
Accounts payable and accrued liabilities acquired per reverse merger	9,448
Amounts due to related parties acquired per reverse merger	47,043
Convertible note extinguished and contributed to additional paid in capital	(195,000)
Accrued interest on extinguished debt contributed to additional paid in capital	(6,999)
Total Non-Cash financing and investing activities:	$ 43,492

Organization and Summary of Sig

Organization and Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2015
Organization and Summary of Significant Accounting Policies [Abstract]
Organization and Summary of Significant Accounting Policies	Note 1 – Organization and Summary of Significant Accounting Policies GMCI Corp., formerly Pacific Metals Corp. (“GMCI” or the “Company”) was incorporated in Nevada on June 28, 2006. On March 17, 2015, the Company filed Articles of Merger with the Nevada Secretary of State whereby it entered into a statutory merger with its wholly-owned subsidiary, GMCI Corp., pursuant to Nevada Revised Statutes 92A.200 et. seq. The effect of such merger is that the Company was the surviving entity and changed its name to "GMCI Corp." On March 19, 2015, the Company filed an Issuer Company-Related Action Notification Form with FINRA requesting that the aforementioned name change be effected in the market. The Company also requested that its ticker symbol be changed to "GMCI". On April 16, 2015, FINRA granted approval for the name change and the ticker symbol change. On March 26, 2015, GMCI entered into and closed a Share Exchange Agreement (the "Agreement") with all of the shareholders of SBS Mining Corp. Malaysia Sd. Bhd., ("SBS") a Malaysian corporation whose primary business is mining and exploration of properties located in Malaysia. Pursuant to the Share Exchange Agreement, the Company acquired 600,000 shares of capital stock of SBS from the SBS Shareholders and in exchange issued 500,000,000 restricted shares of its common stock to the SBS Shareholders. As a result of the completion of the aforementioned acquisition, SBS is now the Company's wholly-owned subsidiary. The aforementioned business combination was accounted for as a reverse acquisition and recapitalization using accounting principles applicable to reverse acquisitions whereby the financial statements subsequent to the date of the transaction are presented as a continuation of SBS. Under reverse acquisition accounting (subsidiary) is treated as the accounting parent (acquirer) and the Company (parent) is treated as the accounting subsidiary (acquiree). All outstanding shares have been restated to reflect the effect of the business combination.As a result of the aforementioned transactions a total of 802,346 shares of the Company’s common stock issued and outstanding at December 31, 2014 are reflected as part of the recapitalization transactions impacted March 26, 2015, in our Statements of Stockholder’s Equity (Deficit). SBS Mining Corp. Malaysia Sdn. Bhd. is a producer of metal ore and is focused on producing iron ore, bauxite and tin ore. Currently SBS is principally engaged in the prospecting of minerals and ultimately the mining of minerals upon successful exploration. As at the date of this report SBS is not yet generating revenues as a result of its mineral exploration and ore acquisition efforts. Principals of Consolidation The consolidated financial statements include the accounts of GMCI and its wholly-owned subsidiary SBS. All significant intercompany balances and transactions have been eliminated. Basis of Presentation The unaudited interim consolidated financial statements of the Company have been prepared in accordance with United States generally accepted accounting principles (“GAAP”) for interim financial information and the rules and regulations of the Securities and Exchange Commission (“SEC”). They do not include all information and footnotes required by GAAP for complete financial statements. Except as disclosed herein, there have been no material changes in the information disclosed in the notes to the financial statements for the year ended December 31, 2014, included in the Company’s Annual Report on Form 10-K, filed with the SEC. The interim unaudited consolidated financial statements should be read in conjunction with those audited financial statements included in Form 10-K. In the opinion of management, all adjustments considered necessary for fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the three months ended March 31, 2015 are not necessarily indicative of the results that may be expected for the year ending December 31, 2015. Reclassification Certain reclassifications have been made to the prior period’s financial statements to conform to the current period’s presentation. Significant Accounting Principles Use of Estimates and Assumptions. The preparation of financial statements in conformity with generally accepted accounting principles 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 revenue and expenses during the reporting period. Actual results when ultimately realized could differ from these estimates. Cash and Cash Equivalents The company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. At March 31, 2015, cash includes cash on hand and cash in the bank. Fair Value of Financial Instruments The carrying value of financial instruments including cash and cash equivalents, receivables, prepaid expenses, accounts payable and accrued expenses, approximates their fair value due to the relatively short-term nature of these instruments. Foreign Currencies Functional and presentation currency Transactions and balances Subsidiaries i) assets and liabilities are translated at the closing rate at the date of the balance sheet; ii) income and expenses are translated at average exchange rates; iii) all resulting exchange differences are recognized as other comprehensive income, a separate component of equity. Plant and equipment and depreciation Plant and equipment are stated at cost less accumulated depreciation and impairment loss, if any. Depreciation is. calculated on straight line basis to write off the cost of plant and equipment over their expected useful lives at the following annual rates: Motor Vehicles 20 % Office equipment 33 % Tools and equipment 33 % Computer and software 33 % Mineral Properties The Company is primarily engaged in the business of the acquisition, exploration, development, mining, and production of mineral properties and or resources, with a current emphasis on iron ore, bauxite and tin. Mineral claims and other property acquisition costs are capitalized as incurred. Such costs are carried as an asset of the Company until it becomes apparent through exploration activities that the cost of such properties will not be realized through mining operations. Mineral exploration costs are expensed as incurred, and when it becomes apparent that a mineral property can be economically developed as a result of establishing proven or probable reserve, the exploration costs, along with mine development costs, are capitalized. The costs of acquiring mineral claims, capitalized exploration costs, and mine development costs are recognized for depletion and amortization purposes under the units-of-production method over the estimated life of the probable and proven reserves. If mineral properties, exploration, or mine development activities are subsequently abandoned or impaired, any capitalized costs are charged to operations in the current period. Exploration expenditures Exploration, acquisition (except for property purchase costs), and general and administrative costs related to exploration projects and prospecting activities are charged to expense as incurred. During periods ended March 31, 2015 and 2014, the Company incurred exploration expenses of $Ni1 and $57,729, respectively. As at June 30, 2014 the Company had completed its prospecting activities in relation to certain iron ore resources, at which time all associated overhead pending the extraction of the resource in place has been allocated to general operating expense. Inventory Inventories are stated at the lower of costs incurred or market. Inventories include metals product inventory, which is determined by the stage at which the minerals are in processing (stockpiled minerals, work in process and finished goods). Stockpiled minerals inventory represents iron ore that has been excavated from inside the mine and then placed on pad area before being crushed and bagged. Stockpiles reserves are measured by estimating the number of tons added and removed from the stockpile, the number of contained metal ounces or pounds (based on assay data) and the estimated metallurgical recovery rates (based on the expected processing method). Stockpile mineral tonnages are verified by periodic surveys. Costs are allocated to a stockpile based on relative values of material stockpiled and processed using current mining costs incurred up to the point of stockpiling the minerals, including applicable overhead, depreciation, depletion and amortization relating to mining operations, and removed at each stockpile’s average cost per recoverable unit. Work in process inventory represents iron ore that is currently in the process of being converted to a saleable product and may include inventories in our milling process. In-process material is measured based on assays of the material fed into the process and the projected recoveries of the respective plants. In-process inventories are valued at the average cost of the material fed into the process attributable to the source material coming from the mines and stockpiles, plus the in-process conversion costs, including applicable depreciation relating to the process facilities incurred to that point in the process. The Company categorizes all of its inventory as work in process. The Company processes its inventory which ships to a refiner for end processing and so it never carries finished goods. Inventory of bauxite includes material acquired from local mining operations as well as transport costs for unshipped material and in transit materials on the basis of weight in tonnes. At the present time, we do not hold any work in process inventory for iron ore or bauxite. Until we begin receiving regular revenues from our milling operations, all milling and smelting costs are expensed as incurred. Impairment of Long-Lived Assets Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable through the estimated undiscounted cash flows expected to result from the use and eventual disposition of the assets. Whenever any such impairment exists, an impairment loss will be recognized for the amount by which the carrying value exceeds the fair value. During the years ended December 31, 2015 and 2014, there was no impairment of long-lived assets. Income Taxes The company accounts for income taxes in accordance with ASC Topic 740, Income Taxes Loss Per Share The company follows the provisions of ASC Topic 260, Earnings per Share Basic earnings per share is computed by dividing net income available to common shareholders by the weighted average number of common shares outstanding during the period. Diluted earnings per share reflects the potential dilution that could occur if stock options and other commitments to issue common stock were exercised or equity awards vest resulting in the issuance of common stock or conversion of notes into shares of the company’s common stock that could increase the number of shares outstanding and lower the earnings per share of the company’s common stock. This calculation is not done for periods in a loss position as this would be antidilutive. As of Mach 31, 2015 and December 31, 2014, there were no stock options or stock awards that would have been included in the computation of diluted earnings per share that could potentially dilute basic earnings per share in the future. Recently issued accounting pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and 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
	Mar. 31, 2015
Going Concern [Abstract]
Going Concern	Note 2 – Going Concern At March 31, 2015 and March 31, 2014, the Company reported a net loss of $68,610 and $117,927 respectively. The Company believes that its existing capital resources may not be adequate to enable it to execute its business plan. These conditions raise substantial doubt as to the Company’s ability to continue as a going concern. The Company estimates that it will require additional cash resources during 2015 and beyond based on its current operating plan and condition. The Company expects cash flows from operating activities to improve, primarily as a result of an increase in revenue and a decrease in certain operating expenses, although there can be no assurance thereof. The accompanying consolidated financial statements do not include any adjustments that might be necessary should we be unable to continue as a going concern. If we fail to generate positive cash flow or obtain additional financing, when required, we may have to modify, delay, or abandon some or all of our business and expansion plans. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amount and classification of liabilities that might cause results from this uncertainty.

Restatement

Restatement	3 Months Ended
	Mar. 31, 2015
Restatement [Abstract]
Restatement	Note 3 – Restatement Subsequent to filing our Form 10-Q for the three-month period ended March 31, 2015, the Company received a fully signed General Release and Waiver of debt entered into between the Company and the brother of our former office and director. Under the General Release and Waiver of debt, the debtor provided the Company a full waiver and release of the convertible note int eh amount of $201,999 and deemed the convertible note null and void in exchange for the Company quit claiming certain mining claims in return. The debt extinguishment was recorded as at March 31, 2015. Further, during the preparation of the June 30, 2015 and 2014 audited Financial statements of SBS, management became aware certain financial accounting data in the consolidated comparative balance sheet for December 31, 2014 required amendment. As a result of management’s review we are amending the unaudited comparative financial statements for the three months as ended March 31, 2015 and March 31, 2014, as well as December 31, 2014, contained in the Consolidated Balance Sheets, Consolidated Statements of Operations and Comprehensive Income and the Consolidated Statements of Cash Flows contained herein. The results of the restatement are provided below: Consolidated Balance Sheets: March 31, 2015 (Original) (Unaudited) Adjustments (Unaudited) March 31, 2015 (Amended) (Unaudited) ASSETS Current Assets Cash $ 17,110 $ - $ 17,110 Prepaid expenses and deposits 10,367 136,149 146,516 Total Current Assets 19,775 (19,775 ) - 47,252 116,374 163,626 Plant and equipment, net 87,861 (3,407 ) 84,454 TOTAL ASSETS $ 135,113 $ 112,967 $ 248,080 LIABILITIES AND STOCKHOLDERS’ DEFICIT Current Liabilities Accounts Payable and accrued liabilities $ 400,702 $ (395,467 ) $ 5,235 Convertible notes 195,000 (195,000 ) - Advances payable, related party 71,508 504,842 576,350 Total Current Liabilities 667,210 (85,625 ) 581,585 Total Liabilities 667,210 (85,625 ) 581,585 Stockholders' Deficit Common stock - $0.001 par value; 500,802 - 500,802 Preferred Stock - $0.001 par value; - - - Additional Paid in Capital (531,878 ) 171,271 (360,607 ) Other comprehensive income (loss) 2,722 29,663 32,385 Accumulated deficit (503,743 ) (2,342 ) (506,085 ) Total Stockholders' Deficit (532,097 ) 198,592 (333,505 ) TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT $ 135,113 $ 112,967 $ 248,080 Consolidated Balance Sheets: December 31, 2014 (Original) (Unaudited) Adjustments (Unaudited) December 31, 2014 (Amended) (Unaudited) ASSETS Current Assets Cash $ 13,297 $ - $ 13,297 Prepaid expenses and deposits 5,003 142,936 147,939 Total Current Assets 20,969 (20,969 ) - 39,269 121,967 161,236 Plant and equipment, net 98,480 (3,036 ) 95,444 TOTAL ASSETS $ 137,749 $ 118,931 $ 256,680 LIABILITIES AND STOCKHOLDERS’ DEFICIT Current Liabilities Accounts Payable and accrued liabilities $ 342,876 $ (339,918 ) $ 2,958 Convertible notes - - Advances payable, related party 28,952 461,885 490,837 Total Current Liabilities 371,828 121,967 493,795 Total Liabilities Stockholders' Deficit Common stock - $0.001 par value; 500,000 - 500,000 Preferred Stock - $0.001 par value; - - - Additional Paid in Capital (285,620 ) (30,728 ) (316,348 ) Other comprehensive income (loss) (12,319 ) 29,477 17,158 Accumulated deficit (436,140 ) (1,785 ) (437,925 ) Total Stockholders' Deficit (234,079 ) (3,036 ) (237,115 ) TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT $ 137,749 $ 118,931 $ 256,680 Consolidated Statements of Operations and Comprehensive Income Three Months ended March 31, 2015 (Unaudited) (Original) Adjustments (Amended) Revenue $ - $ - $ - Operating Expenses Mining exploration expenses - Professional fees - 1,383 1,383 General and administrative 67,603 (826 ) 66,777 Total Operating Expenses 67,603 557 68,160 (Loss) before taxation (67,603 ) (557 ) (68,160 ) Taxation - Net (Loss) $ (67,603 ) $ (557 ) $ (68,160 ) Comprehensive Income (Loss): Net loss $ (67,603 ) $ (557 ) $ (68,160 ) Effect of foreign currency translation 15,041 186 15,227 Comprehensive Loss $ (52,562 ) $ (371 ) $ (52,933 ) Consolidated Statements of Operations and Comprehensive Income Three Months ended March 31, 2014 (Unaudited) (Original) Adjustments (Amended) Revenue $ - $ - $ - Operating Expenses Mining exploration expenses 57,729 - 57,729 General and administrative 53,660 6,538 60,198 Total Operating Expenses 111,389 6,538 117,927 (Loss) before taxation (111,389 ) (6,538 ) (117,927 ) Taxation (174 ) 174 - Net (Loss) $ (111,563 ) $ (6,364 ) (117,927 ) Comprehensive Income (Loss): Net loss $ (111,563 ) $ (6,364 ) $ (117,927 ) Effect of foreign currency translation 1,374 5,648 (4,274 ) Comprehensive Loss $ (110,189 ) $ (716 ) $ (122,201 ) Condensed Consolidated Statements of Cash Flows Three Months Ended March 31, 2015 (Unaudited) (Original) Adjustments (Amended) CASH FLOW FROM OPERATING ACTIVITIES: Net Loss $ (67,603 ) $ (557 ) $ (68,160 ) Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities: Depreciation 6,190 557 6,747 Changes in operating assets and liabilities: Other receivable and deposits 360 - 360 Accounts Payable and accrued liabilities 69,665 (69,665 ) - Advances, related parties (2,913 ) 69,665 66,752 NET CASH PROVIDED (USED) IN OPERATING ACTIVITIES 5,699 - 5,699 CASH FLOWS FROM INVESTING ACTIVITIES: Plant and equipment (1,019 ) (1,367 ) (2,386 ) NET CASH USED IN INVESTING ACTIVITIES (1,019 ) (1,367 ) (2,386 ) CASH FLOWS FROM FINANCING ACTIVITIES: Cash acquired via reverse acquisition 35 - 35 NET CASH PROVIDED BY FINANCING ACTIVITIES 35 - 35 Effects of changes in foreign exchange rate (902 ) 1,367 465 NET CHANGE IN CASH 3,813 - 3,813 CASH AT BEGINNING OF PERIOD 13,297 - 13,297 CASH AT END OF PERIOD $ 17,110 $ - $ 17,110 Condensed Consolidated Statements of Cash Flows Three Months Ended March 31, 2014 (Unaudited) (Original) Adjustments (Amended) CASH FLOW FROM OPERATING ACTIVITIES: Net Loss $ (111,563 ) (6,364 ) (117,927 Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities: Depreciation - 6,148 6,148 Changes in operating assets and liabilities: Other receivable and deposits (607 ) 1 (606 ) Accounts Payable and accrued liabilities (33,188 ) 33,188 - Advances, related parties 15,974 (33,362 ) (17,388 ) NET CASH PROVIDED (USED) IN OPERATING ACTIVITIES (129,384 ) (389 ) (129,773 ) CASH FLOWS FROM INVESTING ACTIVITIES: Plant and equipment (5,904 ) 390 (5,514 NET CASH USED IN INVESTING ACTIVITIES (5,904 ) 390 (5,514 ) CASH FLOWS FROM FINANCING ACTIVITIES: NET CASH PROVIDED BY FINANCING ACTIVITIES - - - Effects of changes in foreign exchange rate 306 (1 ) 305 NET CHANGE IN CASH (134,982 ) - (134,982 ) CASH AT BEGINNING OF PERIOD 194,632 - 194,632 CASH AT END OF PERIOD $ 59,650 $ - $ 59,650

Business Combination

Business Combination	3 Months Ended
	Mar. 31, 2015
Business Combination [Abstract]
Business Combination	Note 4 – Business Combination On March 17, 2015, the Company filed Articles of Merger with the Nevada SOS whereby it entered into a statutory merger with its wholly-owned subsidiary, GMCI Corp., pursuant to Nevada Revised Statutes 92A.200 et. seq. The effect of such merger is that the Company was the surviving entity and changed its name to "GMCI Corp." On March 19, 2015, the Company filed an Issuer Company-Related Action Notification Form with FINRA requesting that the aforementioned name change be effected in the market. The Company also requested that its ticker symbol be changed to "GMCI". On April 16, 2015, FINRA granted approval for the name change and the ticker symbol change. On March 26, 2015, GMCI entered into a Share Exchange Agreement (the "Agreement") with all of the shareholders of SBS Mining Corp. Malaysia Sd. Bhd., ("SBS") a Malaysian corporation whose primary business is mining and exploration of properties located in Malaysia. Pursuant to the Share Exchange Agreement, the Company acquired 600,000 shares of capital stock of SBS from the SBS Shareholders and in exchange issued 500,000,000 restricted shares of its common stock to the SBS Shareholders. As a result of the aforementioned transactions a total of 802,346 shares of the Company’s common stock issued and outstanding at December 31, 2014 are reflected as part of the recapitalization transactions impacted March 26, 2015, in our Statements of Stockholder’s Equity (Deficit). As a result of the completion of this acquisition, SBS is now the Company's wholly-owned subsidiary. Pursuant to the terms and conditions of the acquisition agreement, we acquired 100% of the issued capital stock (600,000 common shares) of SBS in exchange for 500,000,000 shares of common stock of the Company. The following table summarizes the estimated fair values of the assets acquired and liabilities assumed relative to the Parent company operations, at the business combination transaction date: Cash and bank balance $ 35 Other receivable and deposits 6,000 Total identifiable assets $ 6,035 Other payables and accruals $ 9,448 Amounts due to related parties 47,043 Convertible notes 195,000 Total identifiable liabilities $ 251,490 Net identifiable assets $ (245,456 )

Plant and Equipment

Plant and Equipment	3 Months Ended
	Mar. 31, 2015
Plant and Equipment [Abstract]
Plant and Equipment	Note 5 – Plant and Equipment December 31, 2014 Additions FX changes March 31, 2015 Cost Motor Vehicles $ 118,294 $ (6,733 ) $ 111,561 Office equipment 7,060 - (402 ) 6,658 Computers and software 4,696 1,019 (268 ) 5,447 Tools and equipment 606 (35 ) 571 $ 130,656 $ 1,019 $ (7,438 ) $ 124,237 December 31, 2014 Additions FX changes March 31, 2015 Accumulated depreciation Motor Vehicles $ 30,589 $ 5,723 $ (1,886 ) $ 34,426 Office equipment 2,867 538 (177 ) 3,228 Computers and software 1,586 437 (102 ) 1,921 Tools and equipment 170 49 (11 ) 208 $ 35,212 $ 6,747 $ (2,176 ) $ 39,783 March 31, 2015 December 31, 2014 Carrying Value Motor Vehicles $ 77,135 $ 87,705 Office equipment 3,430 4,193 Computers and software 3,526 3,110 Tools and equipment 363 436 $ 84,454 $ 95,444

Other Receivables and Deposits

Other Receivables and Deposits	3 Months Ended
	Mar. 31, 2015
Other Receivables and Deposits [Abstract]
Other Receivables and Deposits	Note 6 – Other Receivables and Deposits March 31, 2015 December 31, 2014 Sundry receivables $ 9,964 $ 3,145 Deposits 1,752 1,858 Recoverable deposit from third party 134,800 142,936 $ 146,516 $ 147,939

Mineral Licenses

Mineral Licenses	3 Months Ended
	Mar. 31, 2015
Mineral Licenses [Abstract]
Mineral Licenses	Note 7 – Mineral Licenses On January 4, 2014, the Company’s subsidiary, SBS, entered into two agreements with unrelated third parties, YM Tengku Dato’ Kalsom Ibni Al-Marhum Sultan Abu Bakar and YM Tengku Dato’ Norazahan Ibni Al-Marhum Sultan Abu Bakar where under SBS was granted in consideration of all work and fees payable on the underlying lands a power of attorney granting a license to prospect, extract and monetize iron ore on the following two (2) properties: NO Mining Land Mining Area (Hectares) 1 Sungai Bekil, Mukim Of Batu Talam, State Of Pahang Darul Makmur, Malaysia 50 2 Sungai Semeriang, Mukim Of Batu Talam, State Of Pahang Darul Makmur, Malaysia 50 The total mining area measures approximately 100 hectares (247 Acres). Under the terms of the agreements SBS may extract and sell the iron ore subject to the payment of 5% royalties, tributes, and all such other fees and expenses as may be assessed. Concurrently with the aforementioned agreements SBS and each of the respective parties entered into an exclusive operating agreement the terms of which set out terms and conditions for the mining operation including the annual costs of the mineral license, rents and other fees over the two-year term of the mineral license, totaling US$8,200 (RM$31,000) per mining area.

Convertible Note

Convertible Note	3 Months Ended
	Mar. 31, 2015
Convertible Note [Abstract]
Convertible Note	Note 8 – Convertible Note During the fiscal year ended December 31, 2014 the Company’s former parent company, Pacific Gold Corp. advanced a further $42,335 to fund our ongoing operations. On November 20, 2014, the Company entered a Debt Swap agreement with Pacific Gold Corp, whereby the Company indebtedness to the parent company totaling $204,932 as of November 20, 2014 was converted to $195,000 in convertible notes bearing interest at a rate of 10% per annum, with a conversion price of $0.05 per share, due and payable on November 20, 2016. The convertible note is payable to the brother of our former officer and director. On May 6, 2015, a General Release and Waiver of debt was entered into between the Company and the brother of our former office and director. Under the General Release and Waiver of debt, the debtor provided the Company a full waiver and release of the convertible note and deemed the convertible note null and void in exchange for the Company quit claiming certain mining claims in return. The Company recorded a total of $201,999 in respect of the aforementioned debt extinguishment of which $195,000 was principal and $6,999 was accrued interest. The entire amount was allocated to additional paid in capital as at March 31, 2015.

Advances from Related Parties _

Advances from Related Parties / Related Parties Transactions	3 Months Ended
	Mar. 31, 2015
Advances from Related Parties / Related Parties Transactions [Abstract]
Advances from Related Parties / Related Parties Transactions	Note 9 – Advances from Related Parties / Related Parties Transactions Expenses paid by related parties: March 31, 2015 December 31, 2014 Expenses paid on behalf of the Company by its Directors $ 53,081 $ 7,983 Expenses paid on behalf of the Company by controlling shareholder, LYF & Sons Realty Sdn Bhd 523,269 482,854

Common Stock

Common Stock	3 Months Ended
	Mar. 31, 2015
Common Stock [Abstract]
Common Stock	Note 10 – Common Stock The Company’s authorized common stock consists of 4,000,000,000 common shares with par value of $0.001 and 10,000,000 shares of preferred stock with par value of $0.001 per share. The Company had 500,000,000 common shares issued and outstanding as of December 31, 2014 as a result of the recapitalization and reverse merger transaction described above in Note 3. In addition, as of the transaction date, there were 802,346 As of March 31, 2015 and December 31, 2014, the Company has 500,802,346 and 500,000,000 shares of common stock issued and outstanding.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2015
Subsequent Events [Abstract]
Subsequent Events	Note 11 - Subsequent Events On June 15, 2015, the Company entered into Subscription Agreements with its President and CEO, Mr. Lok Khing Ming, and Mr. Liew Kin Sing, a resident of Malaysia, whereby the Company sold to Mr. Lok 120 million shares of its common stock and sold to Mr. Liew 100 million shares of common stock. Both sales were priced at the par valueof $0.001. Mr. Lok and Mr. Liew paid cash for these shares in July of 2016. On July 10, 2015, the Company’s subsidiary entered into a two-year lease commencing August 1, 2015 for office premises in Kuala Lumpur. Under the terms of the lease SBS will pay monthly rent of $690 USD (RM$2,600) and shall be responsible for all monthly utilities. SBS has paid a deposit of two month rent and a deposit for utilities totaling $2,060 USD (RM$7,800). The annual lease commitment, exclusive of utilities is noted below: Fiscal 2016: US$ 7,560 (RM$28,600) Fiscal 2017 US$ 8,200 (RM$31,200) Fiscal 2018 US$ 690 (RM$2,600) In January 2016, the licenses for the mineral concessions disclosed above in Note 6 expired. SBS is in negotiations with the owners of these concessions to obtain an extension.

Organization and Summary of S18

Organization and Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2015
Organization and Summary of Significant Accounting Policies [Abstract]
Principals of Consolidation	Principals of Consolidation The consolidated financial statements include the accounts of GMCI and its wholly-owned subsidiary SBS. All significant intercompany balances and transactions have been eliminated.
Basis of Presentation	Basis of Presentation The unaudited interim consolidated financial statements of the Company have been prepared in accordance with United States generally accepted accounting principles (“GAAP”) for interim financial information and the rules and regulations of the Securities and Exchange Commission (“SEC”). They do not include all information and footnotes required by GAAP for complete financial statements. Except as disclosed herein, there have been no material changes in the information disclosed in the notes to the financial statements for the year ended December 31, 2014, included in the Company’s Annual Report on Form 10-K, filed with the SEC. The interim unaudited consolidated financial statements should be read in conjunction with those audited financial statements included in Form 10-K. In the opinion of management, all adjustments considered necessary for fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the three months ended March 31, 2015 are not necessarily indicative of the results that may be expected for the year ending December 31, 2015.
Reclassification	Reclassification Certain reclassifications have been made to the prior period’s financial statements to conform to the current period’s presentation.
Use of Estimates and Assumptions	Use of Estimates and Assumptions. The preparation of financial statements in conformity with generally accepted accounting principles 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 revenue and expenses during the reporting period. Actual results when ultimately realized could differ from these estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. At March 31, 2015, cash includes cash on hand and cash in the bank.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying value of financial instruments including cash and cash equivalents, receivables, prepaid expenses, accounts payable and accrued expenses, approximates their fair value due to the relatively short-term nature of these instruments.
Foreign Currencies	Foreign Currencies Functional and presentation currency Transactions and balances Subsidiaries i) assets and liabilities are translated at the closing rate at the date of the balance sheet; ii) income and expenses are translated at average exchange rates; iii) all resulting exchange differences are recognized as other comprehensive income, a separate component of equity.
Plant and equipment and depreciation	Plant and equipment and depreciation Plant and equipment are stated at cost less accumulated depreciation and impairment loss, if any. Depreciation is. calculated on straight line basis to write off the cost of plant and equipment over their expected useful lives at the following annual rates: Motor Vehicles 20 % Office equipment 33 % Tools and equipment 33 % Computer and software 33 %
Mineral Properties	Mineral Properties The Company is primarily engaged in the business of the acquisition, exploration, development, mining, and production of mineral properties and or resources, with a current emphasis on iron ore, bauxite and tin. Mineral claims and other property acquisition costs are capitalized as incurred. Such costs are carried as an asset of the Company until it becomes apparent through exploration activities that the cost of such properties will not be realized through mining operations. Mineral exploration costs are expensed as incurred, and when it becomes apparent that a mineral property can be economically developed as a result of establishing proven or probable reserve, the exploration costs, along with mine development costs, are capitalized. The costs of acquiring mineral claims, capitalized exploration costs, and mine development costs are recognized for depletion and amortization purposes under the units-of-production method over the estimated life of the probable and proven reserves. If mineral properties, exploration, or mine development activities are subsequently abandoned or impaired, any capitalized costs are charged to operations in the current period.
Exploration expenditures	Exploration expenditures Exploration, acquisition (except for property purchase costs), and general and administrative costs related to exploration projects and prospecting activities are charged to expense as incurred. During periods ended March 31, 2015 and 2014, the Company incurred exploration expenses of $Ni1 and $57,729, respectively. As at June 30, 2014 the Company had completed its prospecting activities in relation to certain iron ore resources, at which time all associated overhead pending the extraction of the resource in place has been allocated to general operating expense.
Inventory	Inventory Inventories are stated at the lower of costs incurred or market. Inventories include metals product inventory, which is determined by the stage at which the minerals are in processing (stockpiled minerals, work in process and finished goods). Stockpiled minerals inventory represents iron ore that has been excavated from inside the mine and then placed on pad area before being crushed and bagged. Stockpiles reserves are measured by estimating the number of tons added and removed from the stockpile, the number of contained metal ounces or pounds (based on assay data) and the estimated metallurgical recovery rates (based on the expected processing method). Stockpile mineral tonnages are verified by periodic surveys. Costs are allocated to a stockpile based on relative values of material stockpiled and processed using current mining costs incurred up to the point of stockpiling the minerals, including applicable overhead, depreciation, depletion and amortization relating to mining operations, and removed at each stockpile’s average cost per recoverable unit. Work in process inventory represents iron ore that is currently in the process of being converted to a saleable product and may include inventories in our milling process. In-process material is measured based on assays of the material fed into the process and the projected recoveries of the respective plants. In-process inventories are valued at the average cost of the material fed into the process attributable to the source material coming from the mines and stockpiles, plus the in-process conversion costs, including applicable depreciation relating to the process facilities incurred to that point in the process. The Company categorizes all of its inventory as work in process. The Company processes its inventory which ships to a refiner for end processing and so it never carries finished goods. Inventory of bauxite includes material acquired from local mining operations as well as transport costs for unshipped material and in transit materials on the basis of weight in tonnes.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable through the estimated undiscounted cash flows expected to result from the use and eventual disposition of the assets. Whenever any such impairment exists, an impairment loss will be recognized for the amount by which the carrying value exceeds the fair value. During the years ended December 31, 2015 and 2014, there was no impairment of long-lived assets.
Income Taxes	Income Taxes The company accounts for income taxes in accordance with ASC Topic 740, Income Taxes
Loss Per Share	Loss Per Share The company follows the provisions of ASC Topic 260, Earnings per Share Basic earnings per share is computed by dividing net income available to common shareholders by the weighted average number of common shares outstanding during the period. Diluted earnings per share reflects the potential dilution that could occur if stock options and other commitments to issue common stock were exercised or equity awards vest resulting in the issuance of common stock or conversion of notes into shares of the company’s common stock that could increase the number of shares outstanding and lower the earnings per share of the company’s common stock. This calculation is not done for periods in a loss position as this would be antidilutive. As of Mach 31, 2015 and December 31, 2014, there were no stock options or stock awards that would have been included in the computation of diluted earnings per share that could potentially dilute basic earnings per share in the future.
Recently issued accounting pronouncements	Recently issued accounting pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and 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.

Organization and Summary of S19

Organization and Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2015
Organization and Summary of Significant Accounting Policies [Abstract]
Schedule of plant and equipment expected useful lives	Motor Vehicles 20 % Office equipment 33 % Tools and equipment 33 % Computer and software 33 %

Restatement (Tables)

Restatement (Tables)	3 Months Ended
	Mar. 31, 2015
Restatement [Abstract]
Schedule of restatement	Consolidated Balance Sheets: March 31, 2015 (Original) (Unaudited) Adjustments (Unaudited) March 31, 2015 (Amended) (Unaudited) ASSETS Current Assets Cash $ 17,110 $ - $ 17,110 Prepaid expenses and deposits 10,367 136,149 146,516 Total Current Assets 19,775 (19,775 ) - 47,252 116,374 163,626 Plant and equipment, net 87,861 (3,407 ) 84,454 TOTAL ASSETS $ 135,113 $ 112,967 $ 248,080 LIABILITIES AND STOCKHOLDERS’ DEFICIT Current Liabilities Accounts Payable and accrued liabilities $ 400,702 $ (395,467 ) $ 5,235 Convertible notes 195,000 (195,000 ) - Advances payable, related party 71,508 504,842 576,350 Total Current Liabilities 667,210 (85,625 ) 581,585 Total Liabilities 667,210 (85,625 ) 581,585 Stockholders' Deficit Common stock - $0.001 par value; 500,802 - 500,802 Preferred Stock - $0.001 par value; - - - Additional Paid in Capital (531,878 ) 171,271 (360,607 ) Other comprehensive income (loss) 2,722 29,663 32,385 Accumulated deficit (503,743 ) (2,342 ) (506,085 ) Total Stockholders' Deficit (532,097 ) 198,592 (333,505 ) TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT $ 135,113 $ 112,967 $ 248,080 Consolidated Balance Sheets: December 31, 2014 (Original) (Unaudited) Adjustments (Unaudited) December 31, 2014 (Amended) (Unaudited) ASSETS Current Assets Cash $ 13,297 $ - $ 13,297 Prepaid expenses and deposits 5,003 142,936 147,939 Total Current Assets 20,969 (20,969 ) - 39,269 121,967 161,236 Plant and equipment, net 98,480 (3,036 ) 95,444 TOTAL ASSETS $ 137,749 $ 118,931 $ 256,680 LIABILITIES AND STOCKHOLDERS’ DEFICIT Current Liabilities Accounts Payable and accrued liabilities $ 342,876 $ (339,918 ) $ 2,958 Convertible notes - - Advances payable, related party 28,952 461,885 490,837 Total Current Liabilities 371,828 121,967 493,795 Total Liabilities Stockholders' Deficit Common stock - $0.001 par value; 500,000 - 500,000 Preferred Stock - $0.001 par value; - - - Additional Paid in Capital (285,620 ) (30,728 ) (316,348 ) Other comprehensive income (loss) (12,319 ) 29,477 17,158 Accumulated deficit (436,140 ) (1,785 ) (437,925 ) Total Stockholders' Deficit (234,079 ) (3,036 ) (237,115 ) TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT $ 137,749 $ 118,931 $ 256,680 Consolidated Statements of Operations and Comprehensive Income Three Months ended March 31, 2015 (Unaudited) (Original) Adjustments (Amended) Revenue $ - $ - $ - Operating Expenses Mining exploration expenses - Professional fees - 1,383 1,383 General and administrative 67,603 (826 ) 66,777 Total Operating Expenses 67,603 557 68,160 (Loss) before taxation (67,603 ) (557 ) (68,160 ) Taxation - Net (Loss) $ (67,603 ) $ (557 ) $ (68,160 ) Comprehensive Income (Loss): Net loss $ (67,603 ) $ (557 ) $ (68,160 ) Effect of foreign currency translation 15,041 186 15,227 Comprehensive Loss $ (52,562 ) $ (371 ) $ (52,933 ) Condensed Consolidated Statements of Cash Flows Three Months Ended March 31, 2015 (Unaudited) (Original) Adjustments (Amended) CASH FLOW FROM OPERATING ACTIVITIES: Net Loss $ (67,603 ) $ (557 ) $ (68,160 ) Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities: Depreciation 6,190 557 6,747 Changes in operating assets and liabilities: Other receivable and deposits 360 - 360 Accounts Payable and accrued liabilities 69,665 (69,665 ) - Advances, related parties (2,913 ) 69,665 66,752 NET CASH PROVIDED (USED) IN OPERATING ACTIVITIES 5,699 - 5,699 CASH FLOWS FROM INVESTING ACTIVITIES: Plant and equipment (1,019 ) (1,367 ) (2,386 ) NET CASH USED IN INVESTING ACTIVITIES (1,019 ) (1,367 ) (2,386 ) CASH FLOWS FROM FINANCING ACTIVITIES: Cash acquired via reverse acquisition 35 - 35 NET CASH PROVIDED BY FINANCING ACTIVITIES 35 - 35 Effects of changes in foreign exchange rate (902 ) 1,367 465 NET CHANGE IN CASH 3,813 - 3,813 CASH AT BEGINNING OF PERIOD 13,297 - 13,297 CASH AT END OF PERIOD $ 17,110 $ - $ 17,110 Condensed Consolidated Statements of Cash Flows Three Months Ended March 31, 2014 (Unaudited) (Original) Adjustments (Amended) CASH FLOW FROM OPERATING ACTIVITIES: Net Loss $ (111,563 ) (6,364 ) (117,927 Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities: Depreciation - 6,148 6,148 Changes in operating assets and liabilities: Other receivable and deposits (607 ) 1 (606 ) Accounts Payable and accrued liabilities (33,188 ) 33,188 - Advances, related parties 15,974 (33,362 ) (17,388 ) NET CASH PROVIDED (USED) IN OPERATING ACTIVITIES (129,384 ) (389 ) (129,773 ) CASH FLOWS FROM INVESTING ACTIVITIES: Plant and equipment (5,904 ) 390 (5,514 NET CASH USED IN INVESTING ACTIVITIES (5,904 ) 390 (5,514 ) CASH FLOWS FROM FINANCING ACTIVITIES: NET CASH PROVIDED BY FINANCING ACTIVITIES - - - Effects of changes in foreign exchange rate 306 (1 ) 305 NET CHANGE IN CASH (134,982 ) - (134,982 ) CASH AT BEGINNING OF PERIOD 194,632 - 194,632 CASH AT END OF PERIOD $ 59,650 $ - $ 59,650

Business Combination (Tables)

Business Combination (Tables)	3 Months Ended
	Mar. 31, 2015
Business Combination [Abstract]
Schedule of business combination	Cash and bank balance $ 35 Other receivable and deposits 6,000 Total identifiable assets $ 6,035 Other payables and accruals $ 9,448 Amounts due to related parties 47,043 Convertible notes 195,000 Total identifiable liabilities $ 251,490 Net identifiable assets $ (245,456 )

Plant and Equipment (Tables)

Plant and Equipment (Tables)	3 Months Ended
	Mar. 31, 2015
Plant and Equipment [Abstract]
Schedule of plant and equipment and depreciation	December 31, 2014 Additions FX changes March 31, 2015 Cost Motor Vehicles $ 118,294 $ (6,733 ) $ 111,561 Office equipment 7,060 - (402 ) 6,658 Computers and software 4,696 1,019 (268 ) 5,447 Tools and equipment 606 (35 ) 571 $ 130,656 $ 1,019 $ (7,438 ) $ 124,237 December 31, 2014 Additions FX changes March 31, 2015 Accumulated depreciation Motor Vehicles $ 30,589 $ 5,723 $ (1,886 ) $ 34,426 Office equipment 2,867 538 (177 ) 3,228 Computers and software 1,586 437 (102 ) 1,921 Tools and equipment 170 49 (11 ) 208 $ 35,212 $ 6,747 $ (2,176 ) $ 39,783 March 31, 2015 December 31, 2014 Carrying Value Motor Vehicles $ 77,135 $ 87,705 Office equipment 3,430 4,193 Computers and software 3,526 3,110 Tools and equipment 363 436 $ 84,454 $ 95,444

Other Receivables and Deposits

Other Receivables and Deposits (Tables)	3 Months Ended
	Mar. 31, 2015
Other Receivables and Deposits [Abstract]
Schedule of other receivables and deposits	March 31, 2015 December 31, 2014 Sundry receivables $ 9,964 $ 3,145 Deposits 1,752 1,858 Recoverable deposit from third party 134,800 142,936 $ 146,516 $ 147,93

Mineral Licenses (Tables)

Mineral Licenses (Tables)	3 Months Ended
	Mar. 31, 2015
Mineral Licenses [Abstract]
Schedule of mining lands	NO Mining Land Mining Area (Hectares) 1 Sungai Bekil, Mukim Of Batu Talam, State Of Pahang Darul Makmur, Malaysia 50 2 Sungai Semeriang, Mukim Of Batu Talam, State Of Pahang Darul Makmur, Malaysia 50

Advances from Related Parties25

Advances from Related Parties / Related Parties Transactions (Tables)	3 Months Ended
	Mar. 31, 2015
Advances from Related Parties / Related Parties Transactions [Abstract]
Schedule of advances from related parties / related parties transactions	March 31, 2015 December 31, 2014 Expenses paid on behalf of the Company by its Directors $ 53,081 $ 7,983 Expenses paid on behalf of the Company by controlling shareholder, LYF & Sons Realty Sdn Bhd 523,269 482,854

Organization and Summary of S26

Organization and Summary of Significant Accounting Policies (Details)	Mar. 31, 2015
Motor Vehicles [Member]
Property plant and equipment (Textual)
Depreciation rates of plant and equipment	20.00%
Office equipment [Member]
Property plant and equipment (Textual)
Depreciation rates of plant and equipment	33.00%
Tools and equipment [Member]
Property plant and equipment (Textual)
Depreciation rates of plant and equipment	33.00%
Computer and software [Member]
Property plant and equipment (Textual)
Depreciation rates of plant and equipment	33.00%

Organization and Summary of S27

Organization and Summary of Significant Accounting Policies (Details Textual) - USD ($)	1 Months Ended	3 Months Ended
	Mar. 26, 2015	Mar. 31, 2015	Mar. 31, 2014
Organization and Summary of Significant Accounting Policies [Textual]
Entity Incorporation, Date of Incorporation		Jun. 28, 2006
Exploration expenses			$ 57,729
Share Exchange Agreement | SBS Mining Corp. Malaysia Sd. Bhd., ("SBS") [Member]
Organization and Summary of Significant Accounting Policies [Textual]
Capital stock issued for acquisition, shares	600,000
Common stock issued as part of recapitalization	802,346
Restricted shares of common stock	500,000,000

Going Concern (Details)

Going Concern (Details) - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Going Concern (Textual)
Net loss	$ (68,160)	$ (117,927)

Restatement of Consolidated Bal

Restatement of Consolidated Balance Sheets (Details) - USD ($)	Mar. 31, 2015	Dec. 31, 2014	Mar. 31, 2014	Dec. 31, 2013
Current Assets
Cash	$ 17,110	$ 13,297	$ 59,650	$ 194,632
Prepaid expenses and deposits	146,516	147,939
Total Current Assets	163,626	161,236
Total
Plant and equipment, net	84,454	95,444
TOTAL ASSETS	248,080	256,680
Current Liabilities
Accounts Payable and accrued liabilities	5,235	2,958
Convertible notes
Advances payable, related party	576,350	490,837
Total Current Liabilities	581,585	493,795
Total Liabilities	581,585	493,795
Stockholders' Deficit
Common stock - $0.001 par value;	500,802	500,000
Preferred Stock - $0.001 par value;
Additional Paid in Capital	(360,607)	(316,348)
Other comprehensive income (loss)	32,385	17,158
Accumulated deficit	(506,085)	(437,925)
Total Stockholders' Deficit	(333,505)	(237,115)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	248,080	256,680
Original [Member]
Current Assets
Cash	17,110	13,297	59,650	194,632
Prepaid expenses and deposits	10,367	5,003
Total Current Assets	19,775	20,969
Total	47,252	39,269
Plant and equipment, net	87,861	98,480
TOTAL ASSETS	135,113	137,749
Current Liabilities
Accounts Payable and accrued liabilities	400,702	342,876
Convertible notes	195,000
Advances payable, related party	71,508	28,952
Total Current Liabilities	667,210	371,828
Total Liabilities	667,210
Stockholders' Deficit
Common stock - $0.001 par value;	500,802	500,000
Preferred Stock - $0.001 par value;
Additional Paid in Capital	(531,878)	(285,620)
Other comprehensive income (loss)	2,722	(12,319)
Accumulated deficit	(503,743)	(436,140)
Total Stockholders' Deficit	(532,097)	(234,079)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	135,113	137,749
Adjustments [Member]
Current Assets
Cash
Prepaid expenses and deposits	136,149	142,936
Total Current Assets	(19,775)	(20,969)
Total	116,374	121,967
Plant and equipment, net	(3,407)	(3,036)
TOTAL ASSETS	112,967	118,931
Current Liabilities
Accounts Payable and accrued liabilities	(395,467)	(339,918)
Convertible notes	(195,000)
Advances payable, related party	504,842	461,885
Total Current Liabilities	(85,625)	121,967
Total Liabilities	(85,625)
Stockholders' Deficit
Common stock - $0.001 par value;
Preferred Stock - $0.001 par value;
Additional Paid in Capital	171,271	(30,728)
Other comprehensive income (loss)	29,663	29,477
Accumulated deficit	(2,342)	(1,785)
Total Stockholders' Deficit	198,592	(3,036)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 112,967	$ 118,931

Restatement of (Consolidated Ba

Restatement of (Consolidated Balance Sheets Parenthetical) (Details) - $ / shares	Mar. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Preferred stock, par value	$ 0.001	$ 0.001

Restatement of Consolidated Sta

Restatement of Consolidated Statements of Operations and Comprehensive Income (Details 1) - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Revenue
Operating Expenses
Mining exploration expenses		57,729
Professional fees	1,383
General and administrative	66,777	60,198
Total Operating Expenses	68,160	117,927
(Loss) before taxation	(68,160)	(117,927)
Taxation
Net loss	(68,160)	(117,927)
Comprehensive Income (Loss):
Net loss	(68,160)	(117,927)
Effect of foreign currency translation	15,227	(4,274)
Comprehensive Loss	(52,933)	(122,201)
Original [Member]
Revenue
Operating Expenses
Mining exploration expenses		57,729
Professional fees
General and administrative	67,603	53,660
Total Operating Expenses	67,603	111,389
(Loss) before taxation	(67,603)	(111,389)
Taxation		(174)
Net loss	(67,603)	(111,563)
Comprehensive Income (Loss):
Net loss	(67,603)	(111,563)
Effect of foreign currency translation	15,041	1,374
Comprehensive Loss	(52,562)	(110,189)
Adjustments [Member]
Revenue
Operating Expenses
Mining exploration expenses
Professional fees	1,383
General and administrative	(826)	6,538
Total Operating Expenses	557	6,538
(Loss) before taxation	(557)	(6,538)
Taxation		174
Net loss	(557)	(6,364)
Comprehensive Income (Loss):
Net loss	(557)	(6,364)
Effect of foreign currency translation	186	5,648
Comprehensive Loss	$ (371)	$ (716)

Restatement of Condensed Consol

Restatement of Condensed Consolidated Statements of Cash Flows (Details 2) - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
CASH FLOW FROM OPERATING ACTIVITIES:
Net loss	$ (68,160)	$ (117,927)
Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities:
Depreciation	6,747	6,148
Changes in operating assets and liabilities:
Other receivable and deposits	360	(606)
Accounts Payable and accrued liabilities
Advances, related parties	66,752	(17,388)
NET CASH PROVIDED (USED) IN OPERATING ACTIVITIES	5,699	(129,773)
CASH FLOWS FROM INVESTING ACTIVITIES:
Plant and equipment	(2,386)	(5,514)
NET CASH USED IN INVESTING ACTIVITIES	(2,386)	(5,514)
CASH FLOWS FROM FINANCING ACTIVITIES:
Cash acquired via reverse acquisition	35
NET CASH PROVIDED BY FINANCING ACTIVITIES	35
Effects of changes in foreign exchange rate	465	305
NET CHANGE IN CASH	3,813	(134,982)
CASH AT BEGINNING OF PERIOD	13,297	194,632
CASH AT END OF PERIOD	17,110	59,650
Original [Member]
CASH FLOW FROM OPERATING ACTIVITIES:
Net loss	(67,603)	(111,563)
Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities:
Depreciation	6,190
Changes in operating assets and liabilities:
Other receivable and deposits	360	(607)
Accounts Payable and accrued liabilities	69,665	(33,188)
Advances, related parties	2,913	(15,974)
NET CASH PROVIDED (USED) IN OPERATING ACTIVITIES	5,699	(129,384)
CASH FLOWS FROM INVESTING ACTIVITIES:
Plant and equipment	(1,019)	(5,904)
NET CASH USED IN INVESTING ACTIVITIES	(1,019)	(5,904)
CASH FLOWS FROM FINANCING ACTIVITIES:
Cash acquired via reverse acquisition	35
NET CASH PROVIDED BY FINANCING ACTIVITIES	35
Effects of changes in foreign exchange rate	(902)	306
NET CHANGE IN CASH	3,813	(134,982)
CASH AT BEGINNING OF PERIOD	13,297	194,632
CASH AT END OF PERIOD	17,110	59,650
Adjustments [Member]
CASH FLOW FROM OPERATING ACTIVITIES:
Net loss	(557)	(6,364)
Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities:
Depreciation	557	6,148
Changes in operating assets and liabilities:
Other receivable and deposits		1
Accounts Payable and accrued liabilities	(69,665)	33,188
Advances, related parties	69,665	33,362
NET CASH PROVIDED (USED) IN OPERATING ACTIVITIES		(389)
CASH FLOWS FROM INVESTING ACTIVITIES:
Plant and equipment	(1,367)	390
NET CASH USED IN INVESTING ACTIVITIES	(1,367)	390
CASH FLOWS FROM FINANCING ACTIVITIES:
Cash acquired via reverse acquisition
NET CASH PROVIDED BY FINANCING ACTIVITIES
Effects of changes in foreign exchange rate	1,367	(1)
NET CHANGE IN CASH
CASH AT BEGINNING OF PERIOD
CASH AT END OF PERIOD

Restatement (Details Textual)

Restatement (Details Textual)	3 Months Ended
	Mar. 31, 2015USD ($)
Restatement (Textual)
Convertible notes fully waived	$ 201,999

Business Combination (Details)

Business Combination (Details)	Mar. 31, 2015USD ($)
Business Combination [Abstract]
Cash and bank balance	$ 35
Other receivable and deposits	6,000
Total identifiable assets	6,035
Other payables and accruals	9,448
Amounts due to related parties	47,043
Convertible notes	195,000
Total identifiable liabilities	251,490
Net identifiable assets	$ (245,456)

Business Combination (Details T

Business Combination (Details Textual) - SBS Mining Corp. Malaysia Sd. Bhd., ("SBS") [Member] - shares	1 Months Ended
	Mar. 26, 2015	Mar. 31, 2015
Business Acquisition [Line Items]
Percentage of acquisition		100.00%
Share Exchange Agreement [Member]
Business Acquisition [Line Items]
Capital stock issued for acquisition, shares	600,000
Restricted shares of common stock	500,000,000
Common stock issued as part of recapitalization	802,346

Plant and Equipment (Details)

Plant and Equipment (Details) - USD ($)	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Plant and equipment Cost	$ 130,656
Plant and equipment, Additions	1,019
Plant and equipment, FX changes	(7,438)
Plant and equipment Cost	124,237
Plant and equipment Accumulated depreciation	35,212
Plant and equipment Accumulated depreciation, Additions	6,747
Plant and equipment Accumulated depreciation, FX changes	(2,176)
Plant and equipment Accumulated depreciation	39,783
Plant and equipment, Carrying Value	84,454	$ 95,444
Motor Vehicles [Member]
Property, Plant and Equipment [Line Items]
Plant and equipment Cost	118,294
Plant and equipment, Additions
Plant and equipment, FX changes	(6,733)
Plant and equipment Cost	111,561
Plant and equipment Accumulated depreciation	30,589
Plant and equipment Accumulated depreciation, Additions	5,723
Plant and equipment Accumulated depreciation, FX changes	(1,886)
Plant and equipment Accumulated depreciation	34,426
Plant and equipment, Carrying Value	77,135	87,705
Office equipment [Member]
Property, Plant and Equipment [Line Items]
Plant and equipment Cost	7,060
Plant and equipment, Additions
Plant and equipment, FX changes	(402)
Plant and equipment Cost	6,658
Plant and equipment Accumulated depreciation	2,867
Plant and equipment Accumulated depreciation, Additions	538
Plant and equipment Accumulated depreciation, FX changes	(177)
Plant and equipment Accumulated depreciation	3,228
Plant and equipment, Carrying Value	3,430	4,193
Computers and software [Member]
Property, Plant and Equipment [Line Items]
Plant and equipment Cost	4,696
Plant and equipment, Additions	1,019
Plant and equipment, FX changes	(268)
Plant and equipment Cost	5,447
Plant and equipment Accumulated depreciation	1,586
Plant and equipment Accumulated depreciation, Additions	437
Plant and equipment Accumulated depreciation, FX changes	(102)
Plant and equipment Accumulated depreciation	1,921
Plant and equipment, Carrying Value	3,526	3,110
Tools and equipment [Member]
Property, Plant and Equipment [Line Items]
Plant and equipment Cost	606
Plant and equipment, Additions
Plant and equipment, FX changes	(35)
Plant and equipment Cost	571
Plant and equipment Accumulated depreciation	170
Plant and equipment Accumulated depreciation, Additions	49
Plant and equipment Accumulated depreciation, FX changes	(11)
Plant and equipment Accumulated depreciation	208
Plant and equipment, Carrying Value	$ 363	$ 436

Other Receivables and Deposit37

Other Receivables and Deposits (Details) - USD ($)	Mar. 31, 2015	Dec. 31, 2014
Other Receivables and Deposits [Abstract]
Sundry receivables	$ 9,964	$ 3,145
Deposits	1,752	1,858
Recoverable deposit from third party	134,800	142,936
Other Receivables and Deposits	$ 146,516	$ 147,939

Mineral Licenses (Details)

Mineral Licenses (Details)	Mar. 31, 2015ha
Sungai Bekil, Mukim Of Batu Talam, State Of Pahang Darul Makmur, Malaysia [Member]
Mineral Licenses [Line Items]
Mining Land	50
Sungai Semeriang, Mukim Of Batu Talam, State Of Pahang Darul Makmur, Malaysia [Member]
Mineral Licenses [Line Items]
Mining Land	50

Mineral Licenses (Detail Textua

Mineral Licenses (Detail Textual) - 3 months ended Mar. 31, 2015	USD ($)	MYR
Mineral Licenses [Abstract]
Description of total mining area	The total mining area measures approximately 100 hectares (247 Acres).	The total mining area measures approximately 100 hectares (247 Acres).
Payment of royalties percentage	5.00%	5.00%
Mineral license term	2 years	2 years
Cost of totaling mining area	$ 8,200	MYR 31,000

Convertible Note (Details)

Convertible Note (Details) - USD ($)	1 Months Ended	3 Months Ended
	Nov. 20, 2014	Mar. 31, 2015	Dec. 31, 2014
Convertible Note (Textual)
Debt extinguishment amount		$ 201,999
Debt extinguishment principal amount		195,000
Debt extinguishment interest amount		$ 6,999
Pacific Gold Corp. [Member]
Convertible Note (Textual)
Advanced fund on ongoing operations			$ 42,335
Pacific Gold Corp. [Member] | Debt Swap Agreement [Member]
Convertible Note (Textual)
Amount of indebtedness	$ 204,932
Converted into convertible notes	$ 195,000
Interest rate	10.00%
Conversion price	$ 0.05
Maturity date	Nov. 20, 2016

Advances from Related Parties41

Advances from Related Parties / Related Parties Transactions (Details) - USD ($)	Mar. 31, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
Expenses paid on behalf of the Company	$ 576,350	$ 490,837
Directors [Member]
Related Party Transaction [Line Items]
Expenses paid on behalf of the Company	53,081	7,983
LYF & Sons Realty Sdn Bhd [Member]
Related Party Transaction [Line Items]
Expenses paid on behalf of the Company	$ 523,269	$ 482,854

Common Stock (Details)

Common Stock (Details) - $ / shares	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Common Stock (Textual)
Common stock, shares authorized	4,000,000,000	4,000,000,000
Common stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Common stock, shares issued	500,802,346	500,000,000
Common stock, shares outstanding	500,802,346	500,000,000
Common Stock [Member]
Common Stock (Textual)
Common stock issued as part of recapitalization	802,346

Subsequent Events (Details)

Subsequent Events (Details) $ / shares in Units, shares in Millions	Jul. 10, 2015USD ($)	Jul. 10, 2015MYR	Jun. 15, 2015$ / sharesshares	Jul. 10, 2015MYR	Mar. 31, 2015$ / shares	Dec. 31, 2014$ / shares
Subsequent Event [Line Items]
Common stock, par value					$ 0.001	$ 0.001
Subsequent Event [Member]
Subsequent Event [Line Items]
Lease and rental term	2 years	2 years
Subsequent Event [Member] | SBS [Member]
Subsequent Event [Line Items]
Lease and rent expense	$ 690	MYR 2,600
Monthly rent expense	2,060	MYR 7,800
Annual lease commitment, 2016	7,560			MYR 28,600
Annual lease commitment, 2017	8,200			31,200
Annual lease commitment, 2018	$ 690			MYR 2,600
Lease licenses extension, Description	In January 2016, the licenses for the mineral concessions disclosed above in Note 6 expired. SBS is in negotiations with the owners of these concessions to obtain an extension.	In January 2016, the licenses for the mineral concessions disclosed above in Note 6 expired. SBS is in negotiations with the owners of these concessions to obtain an extension.
Leasing arrangements, Description	The Company's subsidiary entered into a two-year lease commencing August 1, 2015 for office premises in Kuala Lumpur. Under the terms of the lease SBS will pay monthly rent of $690 USD (RM$2,600) and shall be responsible for all monthly utilities. SBS has paid a deposit of two month rent and a deposit for utilities totaling $2,060 USD (RM$7,800).	The Company's subsidiary entered into a two-year lease commencing August 1, 2015 for office premises in Kuala Lumpur. Under the terms of the lease SBS will pay monthly rent of $690 USD (RM$2,600) and shall be responsible for all monthly utilities. SBS has paid a deposit of two month rent and a deposit for utilities totaling $2,060 USD (RM$7,800).
Subsequent Event [Member] | Subscription Arrangement [Member] | Mr. Lok Khing Ming
Subsequent Event [Line Items]
Common stock, par value			$ 0.001
Issuance of common stock, shares | shares			120
Subsequent Event [Member] | Subscription Arrangement [Member] | Mr. Liew Kin Sing
Subsequent Event [Line Items]
Common stock, par value			$ 0.001
Issuance of common stock, shares | shares			100