Grey Fox (GFPC) 10-Q 24 Jan 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Dec. 31, 2013	Jan. 24, 2014
Document And Entity Information	'	'
Entity Registrant Name	'Gray Fox Petroleum Corp.	'
Entity Central Index Key	'0001546589	'
Document Type	'10-Q	'
Document Period End Date	31-Dec-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--03-31	'
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	'	35,890,000
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2014	'

Balance_Sheets

Balance Sheets (USD $)	Dec. 31, 2013	Mar. 31, 2013
Current assets:	'	'
Cash and equivalents	$29,084	$447
Prepaid expenses	12,062	4,427
Total current assets	41,146	4,874
Oil and gas properties - unproved (full cost method)	406,370	0
Total non-current assets	406,370	0
Total assets	447,516	4,874
Current liabilities:	'	'
Accounts payable and accrued expenses	2,246	472
Accrued expenses, related party	1,658	0
Notes payable, related party	19,691	8,124
Total current liabilities	23,595	8,596
Stockholders' equity (deficit)	'	'
Common stock, par value $0.001, authorized 75 million, 35,810,000 and 72,160,000 issued and outstanding at December 31, 2013 and March 31, 2013, respectively	35,810	72,160
Additional paid in capital	704,567	-44,646
Common stock payable	241,099	0
Deficit accumulated during development stage	-557,555	-31,236
Total shareholders' equity (deficit)	423,921	-3,722
Total liabilities and stockholders' equity (deficit)	$447,516	$4,874

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Mar. 31, 2013
Statement of Financial Position [Abstract]	'	'
Common stock par value	$0.00	$0.00
Common stock shares authorized	75,000,000	75,000,000
Common stock shares issued	35,810,000	72,160,000
Common stock shares outstanding	35,810,000	72,160,000

Results_of_Operations

Results of Operations (USD $)	3 Months Ended		9 Months Ended		27 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Income Statement [Abstract]	'	'	'	'	'
Revenue	$0	$0	$0	$0	$0
Operating expenses:	'	'	'	'	'
Lease operating	989	0	1,465	0	1,465
General and administrative	19,588	16,393	59,523	24,399	79,473
Officer salaries	156,030	0	311,099	0	311,099
Professional fees	31,985	0	152,847	0	163,819
Net operating loss	-208,592	-16,393	-524,934	-24,399	-555,856
Other expense:	'	'	'	'	'
Interest expense, related party	-547	0	-1,385	0	-1,699
Net loss	($209,139)	($16,393)	($526,319)	($24,399)	($557,555)
Net loss per share, basic and fully diluted	($0.01)	$0	($0.01)	$0	'
Weighted average number of common shares outstanding - basic and fully diluted	35,542,514	8,754,565	44,801,455	7,883,804	'

Statement_of_Shareholders_Equi

Statement of Shareholders' Equity (Deficit) (USD $)	Common Stock	Additional Paid-In Capital	Common Stock Payable	Exploration Stage Deficit	Total
Beginning balance, value at Sep. 21, 2011	$0	'	'	'	'
Beginning balance, shares at Sep. 21, 2011	0	'	'	'	'
Common stock sold, shares	56,000,000	'	'	'	'
Common stock sold, value	56,000	-49,000	'	'	7,000
Net loss	'	'	'	-224	-224
Ending balance, value at Mar. 31, 2012	56,000	-49,000	'	-224	6,776
Ending balance, shares at Mar. 31, 2012	56,000,000	'	'	'	'
Common stock sold, shares	16,160,000	'	'	'	'
Common stock sold, value	16,160	4,040	'	'	20,200
Imputed interest on non-interest bearing related party debts	'	314	'	'	314
Net loss	'	'	'	-31,012	-31,012
Ending balance, value at Mar. 31, 2013	72,160	-44,646	'	-31,236	-3,722
Ending balance, shares at Mar. 31, 2013	72,160,000	'	'	'	'
Debt forgiveness on related party debt	'	8,363	'	'	8,363
Cancellation of shares, related party, value	-37,600	37,600	'	'	'
Cancellation of shares, related party, shares	-37,600,000	'	'	'	'
Common stock sold, shares	1,100,000	'	'	'	'
Common stock sold, value	1,100	548,900	'	'	550,000
Common stock issued for property, value	150	154,350	'	'	154,500
Common stock issued for property, shares	150,000	'	'	'	'
Imputed interest on non-interest bearing related party debts	'	'	'	'	0
Vesting of officer stock-based compensation	'	'	241,099	'	241,099
Net loss	'	'	'	-526,319	-526,319
Ending balance, value at Dec. 31, 2013	$35,810	$704,567	$241,099	($557,555)	$423,921
Ending balance, shares at Dec. 31, 2013	35,810,000	'	'	'	'

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	9 Months Ended		27 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES	'	'	'
Net loss	($526,319)	($24,399)	($557,555)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'	'
Imputed interest on non-interest bearing related party debts	0	0	314
Stock-based compensation	241,099	'	241,099
Change in operating assets and liabilities:	'	'	'
Prepaid expenses	-7,635	-6,391	-12,062
Accounts payable and accrued expenses	1,775	0	2,247
Accounts payable, related party	1,658	0	1,658
Net cash used in operating activities	-289,422	-30,790	-324,299
CASH FLOWS FROM INVESTING ACTIVITIES	'	'	'
Acquisition of oil and gas property	-251,870	0	-251,870
Net cash provided by/used in investing activities	-251,870	0	-251,870
CASH FLOWS FROM FINANCING ACTIVITIES	'	'	'
Proceeds from related party note payable	34,436	4,400	42,559
Principal payments on related-party note payable	-14,506	0	-14,506
Proceeds from the sale of common stock	550,000	20,200	577,200
Net cash provided by financing activities	569,929	24,600	605,253
Net increase/(decrease) in cash	28,637	-6,190	29,084
Cash at beginning of period	447	7,200	0
Cash at end of period	29,084	1,010	29,084
SUPPLEMENTAL DISCLOSURES	'	'	'
Cash paid for interest	1,127	0	1,127
Cash paid for income taxes	0	0	0
ADDITIONAL DISCLOSURES OF NON-CASH FINANCING TRANSACTIONS	'	'	'
Forgiveness of debt, related party	8,363	0	8,363
Shares issued for property acquisition	154,500	'	154,500
Par value of cancelled shares, related party	$37,600	$0	$37,600

1_Nature_of_Business_and_Signi

1. Nature of Business and Significant Accounting Policies	9 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Nature of Business and Significant Accounting Policies	'
	Nature of Business
	Gray Fox Petroleum Corp. (formerly Viatech Corp.) was incorporated in the State of Nevada on September 22, 2011. The Company was formed originally to provide interior design and architectural visualization, 3D rendering and architectural animation services. On May 31, 2013, the then majority stockholder, Viatcheslav Gelshteyn, entered into a stock purchase agreement with Lawrence Pemble pursuant to which Mr. Gelshteyn sold 7,000,000 shares of common stock, $0.001 par value per share (“Common Stock”), of the Company to Mr. Pemble and forgave $8,363 in stockholder loans he had made to the Company in consideration of $50,000 in cash from Mr. Pemble. This transaction is referred to as the “Change in Control.” As a result of the Change in Control, Mr. Gelshteyn no longer owns any shares of Common Stock. In addition, Mr. Gelshteyn resigned his positions as the sole director and officer of the Company and Mr. Pemble was appointed as the Company’s sole director and as its Chief Executive Officer, President, Treasurer and Secretary. On June 5, 2013, the board of directors approved the dismissal of Ronald R. Chadwick, P.C. as its independent auditor and appointed M&K CPAS, LLC as its new independent auditor.
	On June 10, 2013, the Company entered into an Agreement for Redemption of Shares of Common Stock, pursuant to which the Company redeemed 4,700,000 shares of Common Stock held by Mr. Pemble. As a result of this redemption, on June 10, 2013, Mr. Pemble’s shareholdings decreased from 7,000,000 shares to 2,300,000 shares, which represented approximately 53% of the total shares issued and outstanding.
	On June 18, 2013, the Company received approval from the Financial Industry Regulatory Authority (“FINRA”) to change its name from “Viatech Corp.” to “Gray Fox Petroleum Corp.” and to conduct an 8:1 forward stock split of the issued and outstanding shares of Common Stock whereby each outstanding share of Common Stock would be exchanged for eight new shares of Common Stock. On June 20, 2013, the Company effected the stock split, which increased the issued and outstanding shares of Common Stock from 4,320,000 shares to 34,560,000 shares. In connection with the Change in Control and the name change, on July 19, 2013, the Company’s ticker symbol on the OTCBB was changed from VTCH to GFOX.
	As of January 24, 2014, the Company had 35,890,000 shares of Common Stock issued and outstanding.
	The Company’s administrative offices are located at 3333 Lee Parkway, Suite 600, Dallas, Texas 75219. The Company has one full time employee, Lawrence Pemble, who serves as its sole officer and director.
	The Company is currently an exploration stage company exploring oil and gas production opportunities. On December 2, 2013, Gray Fox completed the acquisition of 22 separate oil and gas leases (the “Leases”) issued by the U.S. Bureau of Land Management for the State of Nevada (the “BLM”) from FFMJ, LLC, a Nevada limited liability company (“FFMJ”), for an aggregate purchase price of $250,000. The leased land, known as the “West Ranch Prospect,” comprises 32,723 acres in the Butte Valley Oil Play Region in North Central Nevada. We have a 100% working interest and an 82% net revenue interest in the Leases. If the property is viable and can be developed, we will receive 82% of the net revenues generated from the property. As the leaseholder, we are responsible for evaluating, exploring, paying for and maintaining the Leases.
	As a result of the acquisition of the Leases, the Company is no longer a “shell company,” as defined in Rule 12b-2 of the Exchange Act. This change in “shell company” status was previously reported in Item 5.06 of the Current Report on Form 8-K, filed on December 6, 2013, as amended.
	Our plan of operations for the next 12 months is to conduct geological mapping, gravity surveying and 2D seismic coverage on the West Ranch Prospect. To that end, we have developed an initial exploration plan to identify drilling targets. This initial exploration plan is designed to identify new drilling locations targeting certain geological formations that the Company believes may be capable of producing oil or natural gas in commercial quantities.
	Basis of Presentation
	The interim condensed financial statements included herein, presented in accordance with United States generally accepted accounting principles and stated in U.S. Dollars, have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading.
	The Company has adopted a fiscal year end of March 31.
	These statements reflect all adjustments, which in the opinion of management, are necessary for fair presentation of the information contained therein. Except as otherwise disclosed, all such adjustments are of a normal recurring nature. These interim condensed financial statements should be read in conjunction with the financial statements of the Company for the fiscal year ended March 31, 2013 and notes thereto included in the Company’s Annual Report on Form 10-K, filed on June 24, 2013. The Company follows the same accounting policies in the preparation of interim reports.
	Exploration Stage Company
	The Company is currently considered an exploration stage company as defined by Accounting Standards Codification (“ASC”) 915-10-05. As an exploration stage enterprise, the Company discloses the deficit accumulated during the exploration stage and the cumulative statements of operations and cash flows from inception (September 22, 2011) to the current balance sheet date. An entity remains in the exploration stage until such time as, among other factors, revenues have been realized. With respect to the West Ranch Prospect, the Company’s initial exploration plan is to identify new drilling locations targeting certain geological formations the Company believes may be capable of producing oil or natural gas in commercial quantities.
	Fair Value of Financial Instruments
	Under ASC 820-10-05, the Financial Accounting Standards Board (“FASB”) established a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements. This Statement reaffirms that fair value is the relevant measurement attribute. The adoption of this standard did not have a material effect on the Company’s financial statements as reflected herein. The carrying amounts of cash, prepaid expenses and accrued expenses reported on the balance sheet are estimated by management to approximate fair value primarily due to the short term nature of the instruments.
	Revenue Recognition
	Revenue from the production of oil and natural gas is recognized when persuasive evidence of an arrangement exists (such as a contract with an oil buyer), the Company has delivered the oil, the fee is fixed and determinable, and collectability is reasonably assured.
	Start-Up Costs
	The Company accounts for start-up costs, including organization costs, whereby such costs are expensed as incurred.
	Income Taxes
	Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. A valuation allowance is provided for significant deferred tax assets when it is more likely than not that such asset will not be recovered through future operations.
	Uncertain Tax Positions
	In accordance with ASC 740, “Income Taxes” (“ASC 740”), the Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be capable of withstanding examination by the taxing authorities based on the technical merits of the position. These standards prescribe a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. These standards also provide guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition.
	Various taxing authorities may periodically audit the Company’s income tax returns. These audits may include questions regarding the Company’s tax filing positions, including the timing and amount of deductions and the allocation of income to various tax jurisdictions. In evaluating the exposures connected with these various tax filing positions, including state and local taxes, the Company records allowances for probable exposures. A number of years may elapse before a particular matter for which an allowance has been established is audited and fully resolved. The Company has not yet undergone an examination by any taxing authorities.
	The assessment of the Company’s tax position relies on the judgment of management to estimate the exposures associated with the Company’s various filing positions.
	Stock-Based Compensation
	The Company adopted FASB guidance on stock based compensation upon inception at September 22, 2011. Under FASB ASC 718-10-30-2, all share-based payments to employees, including grants of employee stock options, are to be recognized in the income statement based on their fair values. Pro forma disclosure is no longer an alternative.
	Basic and Diluted Loss per Share
	The basic net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted net loss per common share is computed by dividing the net loss adjusted on an “as if converted” basis by the weighted average number of common shares outstanding plus potential dilutive securities. For the periods presented, potential dilutive securities had an anti-dilutive effect and were not included in the calculation of diluted net loss per common share.
	Recent Accounting Pronouncements
	In February 2013, FASB issued Accounting Standards Update (“ASU”) No. 2013-02, “Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income,” to improve the transparency of reporting these reclassifications. Other comprehensive income includes gains and losses that are initially excluded from net income for an accounting period. Those gains and losses are later reclassified out of accumulated other comprehensive income into net income. The amendments in ASU 2013-02 do not change the current requirements for reporting net income or other comprehensive income in financial statements. All of the information that ASU 2013-02 requires already is required to be disclosed elsewhere in the financial statements under U.S. GAAP. The new amendments will require an organization to:
		·	Present (either on the face of the statement where net income is presented or in the notes) the effects on the line items of net income of significant amounts reclassified out of accumulated other comprehensive income (but only if the item reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period); and
		·	Cross-reference to other disclosures currently required under U.S. GAAP for other reclassification items (that are not required under U.S. GAAP) to be reclassified directly to net income in their entirety in the same reporting period. This would be the case when a portion of the amount reclassified out of accumulated other comprehensive income is initially transferred to a balance sheet account (e.g., inventory for pension-related amounts) instead of directly to income or expense.
	The amendments apply to all public and private companies that report items of other comprehensive income. Public companies are required to comply with these amendments for all reporting periods (interim and annual). The amendments are effective for reporting periods beginning after December 15, 2012, for public companies. The adoption of ASU No. 2013-02 has not had a material impact on our financial position or results of operations.
	In January 2013, the FASB issued ASU No. 2013-01, “Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities,” which clarifies which instruments and transactions are subject to the offsetting disclosure requirements originally established by ASU 2011-11. ASU 2013-01 addresses preparer concerns that the scope of the disclosure requirements under ASU 2011-11 was overly broad and imposed unintended costs that were not commensurate with estimated benefits to financial statement users. In choosing to narrow the scope of the offsetting disclosures, FASB determined that it could make them more operable and cost effective for preparers while still giving financial statement users sufficient information to analyze the most significant presentation differences between financial statements prepared in accordance with U.S. GAAP and those prepared under IFRSs. Like ASU 2011-11, the amendments in this update will be effective for fiscal periods beginning on or after January 1, 2013. The adoption of ASU 2013-01 has not had a material impact on our financial position or results of operations.

2_Going_Concern

2. Going Concern	9 Months Ended
	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Going Concern	'
	As shown in the accompanying financial statements, the Company has no revenues, incurred net losses from operations resulting in an accumulated deficit of $557,555, and used net cash in operating activities of $324,299 from inception. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Management is actively pursuing oil and gas production opportunities on the Leases. To that end, the Company has developed an initial exploration plan to identify new drilling locations on the West Ranch Prospect. In addition, the Company is currently in search of additional sources of capital to fund short term operations. The Company, however, is dependent upon its ability to secure equity and/or debt financing and there are no assurances that the Company will be successful; therefore, without sufficient financing it would be unlikely for the Company to continue as a going concern.
	The financial statements do not include any adjustments that might result from the outcome of any uncertainty as to the Company’s ability to continue as a going concern. The financial statements also do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.

3_Related_Party_Transactions

3. Related Party Transactions	9 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	Management Changes
	On May 31, 2013, the Company’s then majority stockholder, Viatcheslav Gelshteyn, entered into a stock purchase agreement with Lawrence Pemble pursuant to which Mr. Gelshteyn sold 7,000,000 shares of common stock, $0.001 par value per share, of the Company (“Common Stock”) to Mr. Pemble and forgave $8,363 in stockholder loans he had made to the Company in consideration for $50,000 in cash from Mr. Pemble. This transaction is referred to as the “Change in Control.” As a result of the Change in Control, Mr. Gelshteyn no longer owns any shares of Common Stock. As of December 31, 2013, Mr. Pemble held approximately 51.6% of the issued and outstanding shares of Common Stock. As part of the Change in Control, Mr. Gelshteyn resigned from his positions as the sole director and officer of the Company, and Mr. Pemble was appointed as the Company’s sole director and as its Chief Executive Officer, President, Treasurer and Secretary.
	Notes Payable
	The Company has received short term loans from officers as disclosed in Note 6 below.
	Common Stock
	On June 10, 2013, the Company entered into an Agreement for Redemption of Shares of Common Stock, pursuant to which the Company redeemed 37,600,000 shares of Common Stock held by Mr. Pemble. As a result of this redemption, on June 10, 2013, Mr. Pemble’s shareholdings decreased from 7,000,000 shares to 2,300,000 shares, which represented approximately 53% of the total shares of Common Stock then issued and outstanding.
	On June 18, 2013, the Company received approval from FINRA to conduct an 8:1 forward stock split of the issued and outstanding shares of Common Stock whereby each outstanding share of Common Stock was exchanged for eight new shares of Common Stock. On June 20, 2013, the Company effected the stock split, which increased the issued and outstanding shares of Common Stock from 4,320,000 shares to 34,560,000 shares.
	Employment Agreement
	On July 8, 2013, the Company entered into an Employment Agreement with Lawrence Pemble regarding his position as President and Chief Executive Officer of the Company. The Employment Agreement was effective as of May 31, 2013, the date on which Mr. Pemble acquired a controlling interest in the Company. The Employment Agreement has an initial term of three years and will automatically renew for successive one-year periods until terminated by either party in accordance with its terms. Mr. Pemble will be paid a base salary of $120,000 per year. Mr. Pemble will also be entitled to receive 3,000,000 shares of Common Stock, which will be issued in increments of 1,000,000 shares on May 31 in 2014, 2015 and 2016. The Employment Agreement may be terminated (i) at any time by the Company for “cause”, (ii) upon 60 days’ written notice by either party for any reason, (iii) at any time by Mr. Pemble for “good reason”, or (iv) by either party at the end of the initial term or any subsequent terms. The Employment Agreement also terminates immediately upon Mr. Pemble’s death or disability. If Mr. Pemble’s employment is terminated for “cause” by the Company, or if he voluntarily resigns without “good reason”, then he will forfeit any shares of Common Stock that have not vested as of the date of such termination or resignation. If Mr. Pemble’s employment is terminated for any other reason, he will be entitled to receive three months of his then-current base salary and the full 3,000,000 shares of Common Stock.

4_Oil_and_Gas_Properties

4. Oil and Gas Properties	9 Months Ended
	Dec. 31, 2013
Extractive Industries [Abstract]	'
Oil and Gas Properties	'
	On December 2, 2013, the Company completed the acquisition of 22 separate oil and gas leases issued by the BLM pursuant to a Lease Purchase Agreement with FFMJ. The leased land comprises 32,723 acres in the Butte Valley Oil Play Region in North Central Nevada and excludes well or lease bonds in place with the Nevada Division of Minerals and/or the BLM. The expiration dates of the Leases range from March 31, 2016 to July 31, 2017. The Company has a 100% working interest and an 82% net revenue interest in the Leases. The Company also agreed to assume all rental payments due on the Leases starting on July 5, 2013. The aggregate purchase price of the Leases was $250,000. The Company made the final payment of $75,000 into escrow on October 23, 2013 and requested approval from the BLM to the assignment of the Leases from FFMJ to the Company. On December 2, 2013, the Company received confirmation of the BLM’s approval of the assignment of the Leases. At that time, the money was released from escrow and the lease purchase was consummated. The Company’s entry into the Lease Purchase Agreement was previously reported in Item 1.01 of the Current Report on Form 8-K, filed on July 10, 2013.
	Pursuant to the Lease Purchase Agreement, the Company was responsible for all filing and recording fees for BLM and relevant county recorder offices. The Lease Purchase Agreement also provides that the Company must drill a test well with a surface and bottom hole location on the Leases for the purpose of hydrocarbon exploration and production which must achieve a depth of 6,000 feet, or a depth as otherwise agreed to between the Company and FFMJ. If the Company does not begin drilling with a rig capable of total depth on or before July 5, 2015, the Leases will be reassigned to FFMJ.
	We have recorded the $250,000 cash paid to FFMJ to “Oil and Gas Properties”. In addition to the cash costs paid to acquire the Leases, we also included in the acquisition cost a payment in the amount of $1,870 to the Office of Natural Resources Revenue of the State of Nevada, which represents the state fee for transferring title to the property. Additionally, we capitalized into the purchase price of the Leases $154,500 associated with the issuance of 150,000 shares of Common Stock to a broker as a finder’s fee (See Note 7).

5_Fair_Value_of_Financial_Inst

5. Fair Value of Financial Instruments	9 Months Ended
	Dec. 31, 2013
Fair Value Disclosures [Abstract]	'
Fair Value of Financial Instruments	'
	The Company adopted FASB ASC 820-10 upon inception at September 22, 2011. Under FASB ASC 820-10-5, fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (an exit price). The standard outlines a valuation framework and creates a fair value hierarchy in order to increase the consistency and comparability of fair value measurements and the related disclosures. Under GAAP, certain assets and liabilities must be measured at fair value, and FASB ASC 820-10-50 details the disclosures that are required for items measured at fair value.
	The Company has certain financial instruments that must be measured under the new fair value standard. The Company’s financial assets and liabilities are measured using inputs from the three levels of the fair value hierarchy. The three levels are as follows:
	Level 1 - Inputs are unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.
	Level 2 - Inputs include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates, yield curves, etc.), and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market corroborated inputs).
	Level 3 - Unobservable inputs that reflect our assumptions about the assumptions that market participants would use in pricing the asset or liability.
	The following schedule summarizes the valuation of financial instruments at fair value on a recurring basis in the balance sheets as of December 31, 2013 and March 31, 2013, respectively:
		Fair Value Measurements at December 31, 2013
		Level 1		Level 2		Level 3
	Assets
	Cash	$	29,084	$	-	$	-
	Total assets		29,084		-		-
	Liabilities
	Notes payable, related party		-		19,691		-
	Total liabilities	$	-	$	19,691	$	-
		Fair Value Measurements at March 31, 2013
		Level 1		Level 2		Level 3
	Assets
	Cash	$	447	$	-	$	-
	Total assets		447		-		-
	Liabilities
	Notes payable, related party		-		8,124		-
	Total liabilities	$	-	$	8,124	$	-
	The fair values of our related party debts are deemed to approximate book value, and are considered Level 2 inputs as defined by ASC Topic 820-10-35.
	There were no transfers of financial assets or liabilities between Level 1, Level 2 and Level 3 inputs for the nine months ended December 31, 2013 or the year ended March 31, 2013.

6_Notes_Payable_Related_Party

6. Notes Payable, Related Party	9 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Notes Payable, Related Party	'
	The following transactions affected Notes Payable, Related party from March 31, 2013 to December 31, 2013:
	Transactions with Previous Chief Executive Officer
	Due to former Chief Executive Officer at March 31, 2013	$	8,124
	Cash loans and expenses paid by previous CEO		672
	Partial repayment of loans to previous CEO		(433	)
	Forgiveness of debt by previous CEO		(8,363	)
	Balance due officer at point of change in control		–
	Transactions with Current Chief Executive Officer
	Cash advances		701
	Expenses paid on behalf of the Company		33,063
	Loan repayments		(14,073	)
	Balance December 31, 2013	$	19,691
	The Company recorded interest expense in the amount of $1,385 and $-0- for the for the nine months ended December 31, 2013 and for the year ended March 31, 2013, respectively, related to notes payable, related party. During the nine months ended December 31, 2013, the Company repaid Mr. Pemble a total of $15,200, including $1,127 of accrued interest.

7_Stockholders_Equity

7. Stockholders' Equity	9 Months Ended
	Dec. 31, 2013
Equity [Abstract]	'
Stockholders' Equity	'
	The Company has authorized 75,000,000 shares of common stock, $0.001 par value per share.
	On June 18, 2013, the Company received approval from FINRA to conduct an 8:1 forward stock split of the issued and outstanding shares of Common Stock whereby each outstanding share of Common Stock was exchanged for eight new shares of Common Stock. On June 20, 2013, the Company effected the stock split, which increased the issued and outstanding shares of Common Stock from 4,320,000 shares to 34,560,000 shares. The stock split has been applied retrospectively as presented in these financial statements and all related disclosures.
	Common Stock Issuances
	On various dates from September 25, 2012 through October 17, 2012, the Company sold a total of 16,160,000 shares of Common Stock at a price of $0.00125 per share to twenty-five (25) investors in exchange for total proceeds of $20,200.
	On March 29, 2012, our former Chief Executive Officer, Viatcheslav Gelshteyn, purchased 56,000,000 shares of Common Stock, as adjusted for the 8:1 forward stock split completed on June 20, 2013, at an adjusted price of $0.000125 per share in exchange for proceeds of $7,000.
	On June 10, 2013, the Company entered into an Agreement for Redemption of Shares of Common Stock, pursuant to which the Company redeemed 37,600,000 shares of Common Stock held by Mr. Pemble, as adjusted for the 8:1 forward stock split completed on June 20, 2013. As a result of this redemption, Mr. Pemble’s adjusted shareholdings decreased from 56,000,000 shares to 18,400,000 shares, which represented approximately 53% of the total shares of Common Stock then issued and outstanding.
	During the nine months ended December 31, 2013, we issued 1,100,000 shares of Common Stock in exchange for $550,000.
	On December 13, 2013, we issued 150,000 shares of Common Stock to a broker as a finder’s fee in exchange for services associated with our acquisition of the West Ranch Prospect. We valued the shares at their fair values on the grant date and increased the acquisition price and carrying value of the West Ranch Prospect by $154,500.
	Contributed Capital
	On May 31, 2013, the Company’s then majority stockholder, Viatcheslav Gelshteyn, entered into a stock purchase agreement with Lawrence Pemble pursuant to which Mr. Gelshteyn sold 7,000,000 shares of Common Stock to Mr. Pemble and forgave $8,363 in stockholder loans he had made to the Company. The debt forgiveness related to the loans was recognized as contributed capital.
	Common Stock Payable
	On July 8, 2013, the Company entered into an Employment Agreement with Lawrence Pemble regarding his position as President and Chief Executive Officer of the Company. Pursuant to the Employment Agreement, Mr. Pemble will be entitled to receive 3,000,000 shares of Common Stock, which will be issued in increments of 1,000,000 shares on May 31 in 2014, 2015 and 2016. We valued these shares at their fair values on the grant date, and valued the total of the 3,000,000 shares at $1,500,000. We are amortizing the value of these shares at the greater of the amount vesting or straight line (which, in this case, is the same). Through December 31, 2013, we have charged general and administrative expense with $241,099 associated with Mr. Pemble’s Employment Agreement. The amount is included on the balance sheet as Common Stock Payable.

8_Income_Taxes

8. Income Taxes	9 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	The Company accounts for income taxes under FASB ASC 740-10, which requires use of the liability method. FASB ASC 740-10-25 provides that deferred tax assets and liabilities are recorded based on the differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes, referred to as temporary differences.
	For the nine months ended December 31, 2013 and the year ended March 31, 2013, the Company incurred net operating losses and, accordingly, no provision for income taxes has been recorded. In addition, no benefit for income taxes has been recorded due to the uncertainty of the realization of any tax assets. At December 31, 2013 and March 31, 2013, the Company had approximately $316,456 and $31,236 of federal net operating losses, respectively. The net operating loss carry forwards, if not utilized, will begin to expire in 2032.
	The components of the Company’s deferred tax asset are as follows:
		31-Dec-13			31-Mar-13
	Net operating loss carry-forwards	$	316,456		$	31,236
			12/31/13			3/31/13
	Deferred tax asset		110,760			10,933
	Valuation allowance		(110,760	)		(10,933	)
	Net deferred tax asset	$	–		$	–

9_Subsequent_Events

9. Subsequent Events	9 Months Ended
	Dec. 31, 2013
Subsequent Events [Abstract]	'
Subsequent Events	'
	On January 16, 2014, the Company entered into a Securities Purchase Agreement with Rooftop Investments Ltd., a company organized under the laws of the Marshall Islands, pursuant to which the Company issued 80,000 shares of Common Stock to the investor for an aggregate purchase price of $80,000, or $1.00 per share. The shares have not been registered with the Securities and Exchange Commission, or under any state securities laws, and were issued in reliance on an exemption from registration provided by Regulation S promulgated under the Securities Act of 1933, as amended.
	The proceeds from the sale will be used for general administrative purposes and to finance the Company’s plan of operations related to the West Ranch Prospect. The Securities Purchase Agreement was previously reported in Item 1.01 of the Current Report on Form 8-K, filed on January 21, 2014.

1_Nature_of_Business_and_Signi1

1. Nature of Business and Significant Accounting Policies (Policies)	9 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Nature of Business	'
	Nature of Business
	Gray Fox Petroleum Corp. (formerly Viatech Corp.) was incorporated in the State of Nevada on September 22, 2011. The Company was formed originally to provide interior design and architectural visualization, 3D rendering and architectural animation services. On May 31, 2013, the then majority stockholder, Viatcheslav Gelshteyn, entered into a stock purchase agreement with Lawrence Pemble pursuant to which Mr. Gelshteyn sold 7,000,000 shares of common stock, $0.001 par value per share (“Common Stock”), of the Company to Mr. Pemble and forgave $8,363 in stockholder loans he had made to the Company in consideration of $50,000 in cash from Mr. Pemble. This transaction is referred to as the “Change in Control.” As a result of the Change in Control, Mr. Gelshteyn no longer owns any shares of Common Stock. In addition, Mr. Gelshteyn resigned his positions as the sole director and officer of the Company and Mr. Pemble was appointed as the Company’s sole director and as its Chief Executive Officer, President, Treasurer and Secretary. On June 5, 2013, the board of directors approved the dismissal of Ronald R. Chadwick, P.C. as its independent auditor and appointed M&K CPAS, LLC as its new independent auditor.
	On June 10, 2013, the Company entered into an Agreement for Redemption of Shares of Common Stock, pursuant to which the Company redeemed 4,700,000 shares of Common Stock held by Mr. Pemble. As a result of this redemption, on June 10, 2013, Mr. Pemble’s shareholdings decreased from 7,000,000 shares to 2,300,000 shares, which represented approximately 53% of the total shares issued and outstanding.
	On June 18, 2013, the Company received approval from the Financial Industry Regulatory Authority (“FINRA”) to change its name from “Viatech Corp.” to “Gray Fox Petroleum Corp.” and to conduct an 8:1 forward stock split of the issued and outstanding shares of Common Stock whereby each outstanding share of Common Stock would be exchanged for eight new shares of Common Stock. On June 20, 2013, the Company effected the stock split, which increased the issued and outstanding shares of Common Stock from 4,320,000 shares to 34,560,000 shares. In connection with the Change in Control and the name change, on July 19, 2013, the Company’s ticker symbol on the OTCBB was changed from VTCH to GFOX.
	As of January 24, 2014, the Company had 35,890,000 shares of Common Stock issued and outstanding.
	The Company’s administrative offices are located at 3333 Lee Parkway, Suite 600, Dallas, Texas 75219. The Company has one full time employee, Lawrence Pemble, who serves as its sole officer and director.
	The Company is currently an exploration stage company exploring oil and gas production opportunities. On December 2, 2013, Gray Fox completed the acquisition of 22 separate oil and gas leases (the “Leases”) issued by the U.S. Bureau of Land Management for the State of Nevada (the “BLM”) from FFMJ, LLC, a Nevada limited liability company (“FFMJ”), for an aggregate purchase price of $250,000. The leased land, known as the “West Ranch Prospect,” comprises 32,723 acres in the Butte Valley Oil Play Region in North Central Nevada. We have a 100% working interest and an 82% net revenue interest in the Leases. If the property is viable and can be developed, we will receive 82% of the net revenues generated from the property. As the leaseholder, we are responsible for evaluating, exploring, paying for and maintaining the Leases.
	As a result of the acquisition of the Leases, the Company is no longer a “shell company,” as defined in Rule 12b-2 of the Exchange Act. This change in “shell company” status was previously reported in Item 5.06 of the Current Report on Form 8-K, filed on December 6, 2013, as amended.
	Our plan of operations for the next 12 months is to conduct geological mapping, gravity surveying and 2D seismic coverage on the West Ranch Prospect. To that end, we have developed an initial exploration plan to identify drilling targets. This initial exploration plan is designed to identify new drilling locations targeting certain geological formations that the Company believes may be capable of producing oil or natural gas in commercial quantities.
Basis of Presentation	'
	Basis of Presentation
	The interim condensed financial statements included herein, presented in accordance with United States generally accepted accounting principles and stated in U.S. Dollars, have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading.
	The Company has adopted a fiscal year end of March 31.
	These statements reflect all adjustments, which in the opinion of management, are necessary for fair presentation of the information contained therein. Except as otherwise disclosed, all such adjustments are of a normal recurring nature. These interim condensed financial statements should be read in conjunction with the financial statements of the Company for the fiscal year ended March 31, 2013 and notes thereto included in the Company’s Annual Report on Form 10-K, filed on June 24, 2013. The Company follows the same accounting policies in the preparation of interim reports.
Exploration Stage Company	'
	Exploration Stage Company
	The Company is currently considered an exploration stage company as defined by Accounting Standards Codification (“ASC”) 915-10-05. As an exploration stage enterprise, the Company discloses the deficit accumulated during the exploration stage and the cumulative statements of operations and cash flows from inception (September 22, 2011) to the current balance sheet date. An entity remains in the exploration stage until such time as, among other factors, revenues have been realized. With respect to the West Ranch Prospect, the Company’s initial exploration plan is to identify new drilling locations targeting certain geological formations the Company believes may be capable of producing oil or natural gas in commercial quantities.
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments
	Under ASC 820-10-05, the Financial Accounting Standards Board (“FASB”) established a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements. This Statement reaffirms that fair value is the relevant measurement attribute. The adoption of this standard did not have a material effect on the Company’s financial statements as reflected herein. The carrying amounts of cash, prepaid expenses and accrued expenses reported on the balance sheet are estimated by management to approximate fair value primarily due to the short term nature of the instruments.
Revenue Recognition	'
	Revenue Recognition
	Revenue from the production of oil and natural gas is recognized when persuasive evidence of an arrangement exists (such as a contract with an oil buyer), the Company has delivered the oil, the fee is fixed and determinable, and collectability is reasonably assured.
Start-Up Costs	'
	Start-Up Costs
	The Company accounts for start-up costs, including organization costs, whereby such costs are expensed as incurred.
Income Taxes	'
	Income Taxes
	Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. A valuation allowance is provided for significant deferred tax assets when it is more likely than not that such asset will not be recovered through future operations.
Uncertain Tax Positions	'
	Uncertain Tax Positions
	In accordance with ASC 740, “Income Taxes” (“ASC 740”), the Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be capable of withstanding examination by the taxing authorities based on the technical merits of the position. These standards prescribe a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. These standards also provide guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition.
	Various taxing authorities may periodically audit the Company’s income tax returns. These audits may include questions regarding the Company’s tax filing positions, including the timing and amount of deductions and the allocation of income to various tax jurisdictions. In evaluating the exposures connected with these various tax filing positions, including state and local taxes, the Company records allowances for probable exposures. A number of years may elapse before a particular matter for which an allowance has been established is audited and fully resolved. The Company has not yet undergone an examination by any taxing authorities.
	The assessment of the Company’s tax position relies on the judgment of management to estimate the exposures associated with the Company’s various filing positions.
Stock-Based Compensation	'
	Stock-Based Compensation
	The Company adopted FASB guidance on stock based compensation upon inception at September 22, 2011. Under FASB ASC 718-10-30-2, all share-based payments to employees, including grants of employee stock options, are to be recognized in the income statement based on their fair values. Pro forma disclosure is no longer an alternative.
Basic and Diluted Loss per Share	'
	Basic and Diluted Loss per Share
	The basic net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted net loss per common share is computed by dividing the net loss adjusted on an “as if converted” basis by the weighted average number of common shares outstanding plus potential dilutive securities. For the periods presented, potential dilutive securities had an anti-dilutive effect and were not included in the calculation of diluted net loss per common share.
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	In February 2013, FASB issued Accounting Standards Update (“ASU”) No. 2013-02, “Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income,” to improve the transparency of reporting these reclassifications. Other comprehensive income includes gains and losses that are initially excluded from net income for an accounting period. Those gains and losses are later reclassified out of accumulated other comprehensive income into net income. The amendments in ASU 2013-02 do not change the current requirements for reporting net income or other comprehensive income in financial statements. All of the information that ASU 2013-02 requires already is required to be disclosed elsewhere in the financial statements under U.S. GAAP. The new amendments will require an organization to:
		·	Present (either on the face of the statement where net income is presented or in the notes) the effects on the line items of net income of significant amounts reclassified out of accumulated other comprehensive income (but only if the item reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period); and
		·	Cross-reference to other disclosures currently required under U.S. GAAP for other reclassification items (that are not required under U.S. GAAP) to be reclassified directly to net income in their entirety in the same reporting period. This would be the case when a portion of the amount reclassified out of accumulated other comprehensive income is initially transferred to a balance sheet account (e.g., inventory for pension-related amounts) instead of directly to income or expense.
	The amendments apply to all public and private companies that report items of other comprehensive income. Public companies are required to comply with these amendments for all reporting periods (interim and annual). The amendments are effective for reporting periods beginning after December 15, 2012, for public companies. The adoption of ASU No. 2013-02 has not had a material impact on our financial position or results of operations.
	In January 2013, the FASB issued ASU No. 2013-01, “Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities,” which clarifies which instruments and transactions are subject to the offsetting disclosure requirements originally established by ASU 2011-11. ASU 2013-01 addresses preparer concerns that the scope of the disclosure requirements under ASU 2011-11 was overly broad and imposed unintended costs that were not commensurate with estimated benefits to financial statement users. In choosing to narrow the scope of the offsetting disclosures, FASB determined that it could make them more operable and cost effective for preparers while still giving financial statement users sufficient information to analyze the most significant presentation differences between financial statements prepared in accordance with U.S. GAAP and those prepared under IFRSs. Like ASU 2011-11, the amendments in this update will be effective for fiscal periods beginning on or after January 1, 2013. The adoption of ASU 2013-01 has not had a material impact on our financial position or results of operations.

5_Fair_Value_of_Financial_Inst1

5. Fair Value of Financial Instruments (Tables)	9 Months Ended
	Dec. 31, 2013
Fair Value Disclosures [Abstract]	'
Schedule of Fair Value Measurements	'
		Fair Value Measurements at December 31, 2013
		Level 1		Level 2		Level 3
	Assets
	Cash	$	29,084	$	-	$	-
	Total assets		29,084		-		-
	Liabilities
	Notes payable, related party		-		19,691		-
	Total liabilities	$	-	$	19,691	$	-
		Fair Value Measurements at March 31, 2013
		Level 1		Level 2		Level 3
	Assets
	Cash	$	447	$	-	$	-
	Total assets		447		-		-
	Liabilities
	Notes payable, related party		-		8,124		-
	Total liabilities	$	-	$	8,124	$	-

6_Notes_Payable_Related_Party_

6. Notes Payable, Related Party (Tables)	9 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Notes payable, related party	'
	Transactions with Previous Chief Executive Officer
	Due to former Chief Executive Officer at March 31, 2013	$	8,124
	Cash loans and expenses paid by previous CEO		672
	Partial repayment of loans to previous CEO		(433	)
	Forgiveness of debt by previous CEO		(8,363	)
	Balance due officer at point of change in control		–
	Transactions with Current Chief Executive Officer
	Cash advances		701
	Expenses paid on behalf of the Company		33,063
	Loan repayments		(14,073	)
	Balance December 31, 2013	$	19,691

8_Income_Taxes_Tables

8. Income Taxes (Tables)	9 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Deferred tax assets	'
		31-Dec-13			31-Mar-13
	Net operating loss carry-forwards	$	316,456		$	31,236
			12/31/13			3/31/13
	Deferred tax asset		110,760			10,933
	Valuation allowance		(110,760	)		(10,933	)
	Net deferred tax asset	$	–		$	–

2_Going_Concern_Narrative

2. Going Concern (Narrative) (USD $)	9 Months Ended		27 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Mar. 31, 2013
Going Concern Narrative	'	'	'	'
Accumulated deficit	($557,555)	'	($557,555)	($31,236)
Net cash used in operating activities	($289,422)	($30,790)	($324,299)	'

3_Related_Party_Transactions_N

3. Related Party Transactions (Narrative)	9 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
Stock split conversion ratio	'8:1 forward stock split where each share of Common Stock was exchanged for eight new shares of Common Stock.

4_Oil_and_Gas_Properties_Narra

4. Oil and Gas Properties (Narrative) (USD $)	9 Months Ended	27 Months Ended
	Dec. 31, 2013	Dec. 31, 2013
Extractive Industries [Abstract]	'	'
Lease purchase agreement	$250,000	'
Shares issued in connection with lease purchase, value	$154,500	$154,500

5_Fair_Value_of_Financial_Inst2

5. Fair Value of Financial Instruments (Details) (USD $)	Dec. 31, 2013	Mar. 31, 2013
Notes payable, related party	$19,691	$8,124
Fair Value, Inputs, Level 1 [Member]	'	'
Cash fair value	29,084	447
Total Assets	29,084	447
Notes payable, related party	0	0
Total Liabilities	0	0
Fair Value, Inputs, Level 2 [Member]	'	'
Cash fair value	0	'
Total Assets	0	0
Notes payable, related party	19,691	8,124
Total Liabilities	19,691	8,124
Fair Value, Inputs, Level 3 [Member]	'	'
Cash fair value	0	'
Total Assets	0	0
Notes payable, related party	0	0
Total Liabilities	$0	$0

6_Notes_Payable_Related_Party_1

6. Notes Payable, Related Party (Details) (USD $)	Dec. 31, 2013	Mar. 31, 2013
Notes payable, related party	$19,691	$8,124
Pemble	'	'
Notes payable, related party	19,691	0
Expenses paid on behalf of the company	33,063	'
Repayment of loans by company	-14,073	'
Gelshteyn	'	'
Notes payable, related party	0	8,124
Expenses paid on behalf of the company	672	'
Repayment of loans by company	-433	'
Forgiveness of debt	($8,363)	'

6_Notes_Payable_Related_Party_2

6. Notes Payable, Related Party (Narrative) (USD $)	3 Months Ended		9 Months Ended		27 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Notes Payable Related Party Narrative	'	'	'	'	'
Interest expense, related party	$547	$0	$1,385	$0	$1,699
Payments on related party debt	'	'	$15,200	'	'

7_Stockholders_Equity_Narrativ

7. Stockholders' Equity (Narrative)	9 Months Ended
	Dec. 31, 2013
Stockholders Equity Narrative	'
Stock split description	'8:1 forward stock split where each share of Common Stock was exchanged for eight new shares of Common Stock.
Stock split change in shares	30,240,000

8_Income_Taxes_Details

8. Income Taxes (Details) (USD $)	Dec. 31, 2013	Mar. 31, 2013
Deferred tax assets:	'	'
Net operating loss carry forwards	$316,456	$31,236
Net deferred tax assets before valuation allowance	110,760	10,933
Less: Valuation allowance	-110,760	-10,933
Net deferred tax assets	$0	$0