Rocky Mountain Industrials (RMRI) 10-Q 13 Feb 15 2015 Q1 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Dec. 31, 2014	Feb. 11, 2015
Document Information [Line Items]
Entity Registrant Name	RMR Industrials, Inc.
Entity Central Index Key	1556179
Current Fiscal Year End Date	-21
Entity Filer Category	Smaller Reporting Company
Trading Symbol	RMRI
Entity Common Stock, Shares Outstanding		7,530,000
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	31-Dec-14
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2015

Balance_Sheet

Balance Sheet (USD $)	Dec. 31, 2014	Sep. 30, 2014
Current assets
Cash	$0	$5,903	[1]
Prepaid expenses	0	2,079	[1]
Total current assets	0	7,982	[1]
Intangible Assets
Software, net	0	18,890	[1]
Total assets	0	26,872	[1]
Current liabilities
Accounts payable	0	5,823	[1]
Accrued liabilities, related party	743	0	[1]
Loans payable, related party	0	9,000	[1]
Total liabilities (All Current)	743	14,823	[1]
Stockholders' Equity (Deficit)
Common stock, $0.001 par value, 75,000,000 shares authorized, 7,530,000 and 7,530,000 shares issued and outstanding at December 31, 2014 and September 30, 2014	7,530	7,530	[1]
Additional paid-in capital	72,838	63,838	[1]
Accumulated deficit	-81,111	-59,319	[1]
Total stockholders’ equity (deficit)	-743	12,049	[1]
Total liabilities and stockholders’ equity (deficit)	$0	$26,872	[1]
[1]	Derived from audited September 30, 2014 financial statements

Balance_Sheet_Parenthetical

Balance Sheet [Parenthetical] (USD $)	Dec. 31, 2014	Sep. 30, 2014
Common stock, par value per share	$0.00	$0.00
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	7,530,000	7,530,000
Common stock, shares outstanding	7,530,000	7,530,000

Statement_Of_Operations

Statement Of Operations (USD $)	3 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Revenue	$0	$0
Expenses
General administrative	2,159	0
Professional fees	0	2,500
Depreciation	0	1,260
Disposal of software	18,890	0
Filing fees	743	11,000
Total expenses	21,792	14,760
Net loss	($21,792)	($14,760)
Basic and diluted loss per common share	$0	$0
Weighted average shares outstanding	7,530,000	7,530,000

Statement_Of_Cash_Flows

Statement Of Cash Flows (USD $)	3 Months Ended
	Dec. 31, 2014		Dec. 31, 2013
Cash flow from operating activities
Net income (loss)	($21,792)		($14,760)
Adjustments to reconcile net income to net cash used by operating activities:
Depreciation	0		1,260
Disposal of software	18,890		0
Changes in operating assets and liabilities
Prepaid expenses	2,079		0
Accounts payable	-5,823		-750
Accrued liabilities, related party	743		0
Net cash used in operating activities	-5,903		-14,250
Net increase/(decrease) in cash	-5,903		-14,250
Cash at beginning of period	5,903	[1]	23,753
Cash at end of period	0		9,503
Supplemental cash flow information
Cash paid for interest	0		0
Cash paid for income taxes	0		0
Supplemental disclosure of non-cash transactions
Gains (Losses) on Extinguishment of Debt	$9,000
[1]	Derived from audited September 30, 2014 financial statements

ORGANIZATION_AND_BASIS_OF_PRES

ORGANIZATION AND BASIS OF PRESENTATION	3 Months Ended
	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Business Description and Basis of Presentation [Text Block]	NOTE A – ORGANIZATION AND BASIS OF PRESENTATION
	Online Yearbook was incorporated in the State of Nevada on August 6, 2012. Online Yearbook was a development stage company with the principal business objective of developing and marketing an online yearbook.
	On November 17, 2014, Rocky Mountain Resource Holdings LLC, a Nevada limited liability company (the “Purchaser”) became the majority shareholder of Online Yearbook, by acquiring 5,200,000 shares of common stock of Online Yearbook (the “Shares”), or 69.06% of the issued and outstanding shares of common stock, pursuant to stock purchase agreements with Messrs. El Maraana and Salah Blal. The Shares were acquired for an aggregate purchase price of $357,670. The Purchaser was the source of the funds used to acquire the Shares. In connection with Online Yearbook’s receipt of approval from the Financial Industry Regulatory Authority (“FINRA”), effective December 8, 2014, Online Yearbook amended its Articles of Incorporation to change its name from “Online Yearbook” to “RMR Industrials, Inc.”
	RMR Industrials, Inc. (the “Company” or “RMRI”) seeks to acquire and consolidate complimentary industrial assets. Typically these assets are the core manufacturer and supplier of specific bulk commodity minerals and chemicals distributed to the global manufacturer industry. RMRI’s consolidation strategy is to assemble a portfolio of mature and value-add industrial commodities businesses to generate scalable enterprises with a vast portfolio of products and services addressing a common and stable customer base.
	Basis of Presentation
	The unaudited financial statements for the period ended December 31, 2014 have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information in accordance with Securities and Exchange Commission (SEC) Regulation S-X rule 8-03. In the opinion of management, the unaudited financial statements have been prepared on the same basis as the annual financial statements and reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position as of December 31, 2014 and the results of operations and cash flows for the periods then ended. The financial data and other information disclosed in these notes to the interim financial statements related to the period are unaudited. The results for the three month period ended December 31, 2014, are not necessarily indicative of the results to be expected for any subsequent quarters or for the entire year ending September 30, 2015. The balance sheet at September 30, 2014 has been derived from the audited financial statements at that date.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	A summary of significant accounting policies of RMR Industrials, Inc. (the Company) is presented to assist in understanding the Company’s financial statements. The accounting policies presented in these footnotes conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the accompanying financial statements. These financial statements and notes are representations of the Company’s management who are responsible for their integrity and objectivity.
	Property and Equipment
	Property and equipment are carried at cost. Expenditures for maintenance and repairs are charged against operations. Renewals and betterments that materially extend the life of the assets are capitalized. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in income for the period.
	Depreciation is computed for financial statement purposes on a straight-line basis over estimated useful lives of the related assets. The estimated useful lives of depreciable assets are:
			Estimated
			Useful Lives
	Office Equipment		5-10 years
	Copier		5-7  years
	Vehicles		5-10 years
	For federal income tax purposes, depreciation is computed under the modified accelerated cost recovery system. For financial statements purposes, depreciation is computed under the straight-line method.
	The Company has no operation to date. The Company currently does not have any property and equipment. The above accounting policies will be adopted when the Company maintains property and equipment.
	Cash and Cash Equivalents
	For purposes of the statement of cash flows, the Company considers all short-term debt securities purchased with maturity of three months or less to be cash equivalents.
	Revenue and Cost Recognition
	The Company has no revenue to date. The Company currently does not have a means for generating revenue. Revenue and Cost Recognition procedures will be implemented based on the type of properties acquired and sale contract specifications.
	Fair Value of Financial Instruments
	The Company applies fair value accounting for all financial assets and liabilities and non-financial assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring basis. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as risks inherent in valuation techniques, transfer restrictions and credit risk. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement:
	Level 1 – Quoted prices in active markets for identical assets or liabilities.
	Level 2 – Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.
	Level 3 – Inputs that are generally unobservable and typically reflect management’s estimate of assumptions that market participants would use in pricing the asset or liability.
	As of December 31, 2014 and September 30, 2014, the carrying value of accounts payable and loans that are required to be measured at fair value, approximated fair value due to the short-term nature and maturity of these instruments.
	Advertising
	Advertising expenses are recorded as general and administrative expenses when they are incurred.
	Use of Estimates
	The preparation of financial statements in accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. A change in managements’ estimates or assumptions could have a material impact on the Company’s financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. The Company’s financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented.
	Income Taxes
	The Company recognizes the tax effects of transactions in the year in which such transactions enter into the determination of net income, regardless of when reported for tax purposes.
	Recently Issued Accounting Pronouncements
	The Financial Accounting Standards Board recently issued Accounting Standards Update (ASU) 2014-15, Presentation of Financial Statements - Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. The amendments require management to assess an entity’s ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management’s plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management’s plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued). The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter.
	The Financial Accounting Standards Board recently issued ASU 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation, which eliminates the financial reporting distinction of being a development stage entity within U.S. generally accepted accounting principles. Accordingly, the ASU eliminates the incremental requirements for development stage entities to (a) present inception-to-date information in the statements of income, cash flows and shareholder’s equity, (b) label the financial statements as those of a development stage entity, (c) disclose a description of the development stage activities in which the entity is engaged and (d) disclose in the first year in which the development stage entity that in prior years it had been in the development stage. The amendments related to the elimination of inception-to-date information should be applied retrospectively. For public business entities, those amendments are effective for annual reporting periods beginning after December 15, 2014, and interim periods therein. Early application of each of these amendments is permitted for any annual reporting period or interim period for which the entity’s financials statements has not yet been issued. The Company has elected early application of these amendments with the quarterly report filed for December 31, 2014.
	Management believes recently issued accounting pronouncements will have no impact on the financial statements of the Company.
	Intangible assets
	Based on the useful life of the Intangible assets with definite lives as determined by the management are recorded at cost and amortized using the straight-line method over their estimated useful lives of 5 years.
	Impairment of Long-Lived Assets
	We evaluate long-lived assets for impairment whenever events or changes in circumstances indicate the carrying value may not be recoverable. Factors we consider include:
		•	Significant changes in the operational performance or manner of use of acquired assets or the strategy for our overall business,
		•	Significant negative market conditions or economic trends, and
		•	Significant technological changes or legal factors which may render the asset obsolete.
	We evaluate long-lived assets based upon an estimate of future undiscounted cash flows. Recoverability of these assets is measured by comparing the carrying value to the future net undiscounted cash flows expected to be generated by the asset. An impairment loss is recognized when the carrying value exceeds the undiscounted future cash flows estimated to result from the use and eventual disposition of the asset. Future net undiscounted cash flows include estimates of future revenues and expenses which are based on projected growth rates. We continually use judgment when applying these impairment rules to determine the timing of the impairment tests, the undiscounted cash flows used to assess impairments and the fair value of a potentially impaired asset. The reasonableness of our judgment could significantly affect the carrying value of our long-lived assets.

GOING_CONCERN

GOING CONCERN	3 Months Ended
	Dec. 31, 2014
Going Concern [Abstract]
Going Concern [Text Block]	NOTE C – GOING CONCERN
	The Company's financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. However, the Company does not have significant cash or other current assets, nor does it have an established source of revenues sufficient to cover its operating costs and to allow it to continue as a going concern.
	Under the going concern assumption, an entity is ordinarily viewed as continuing in business for the foreseeable future with neither the intention nor the necessity of liquidation, ceasing trading, or seeking protection from creditors pursuant to laws or regulations. Accordingly, assets and liabilities are recorded on the basis that the entity will be able to realize its assets and discharge its liabilities in the normal course of business.
	The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the business plan and eventually attain profitable operations. The accompanying financial statements do not include any adjustments that may be necessary if the Company is unable to continue as a going concern.
	During the next year, the Company’s foreseeable cash requirements will relate to continual development of the operations of its business, maintaining its good standing and making the requisite filings with the Securities and Exchange Commission, and the payment of expenses associated with research and development. The Company may experience a cash shortfall and be required to raise additional capital.
	Historically, it has mostly relied upon internally generated funds and funds from the sale of shares of stock and from acquiring loans to finance its operations and growth. Management may raise additional capital through future public or private offerings of the Company’s stock or through loans from private investors, although there can be no assurance that it will be able to obtain such financing. The Company’s failure to do so could have a material and adverse effect upon it and its shareholders.
	In the past year, the Company funded operations by using cash proceeds received through the issuance of common stock and proceeds from related party debt. For the coming year, the Company plans to continue to fund the Company through debt and securities sales and issuances until the company generates enough revenues through the operations as stated above.

INTANGIBLE_ASSETS

INTANGIBLE ASSETS	3 Months Ended
	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets Disclosure [Text Block]	NOTE D – INTANGIBLE ASSETS
	Intangible assets consisted of the following as at December 31, 2014 and September 30, 2014:
		December 31, 2014		September 30, 2014
	Software, Gross	$	-	$	25,000
	Less: Accumulated depreciation		-		-6,110
	Software, Net	$	-	$	18,890
	Depreciation expenses were $0 and $1,260 in the three months ended December 31, 2014 and 2013, respectively.
	During the three months ended December 31, 2014, the Company recorded a loss on disposal of intangible asset for $18,890, since this software would no longer be used in continuing operations.

COMMON_STOCK

COMMON STOCK	3 Months Ended
	Dec. 31, 2014
Equity [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE E – COMMON STOCK
	As of December 31, 2014, there were 7,530,000 shares of common stock issued and outstanding.

RELATED_TRANSACTIONS

RELATED TRANSACTIONS	3 Months Ended
	Dec. 31, 2014
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE F – RELATED TRANSACTIONS
	On August 6, 2012, Salah Blal and El Maraana, officers and directors of the Company, each purchased 2,600,000 common share of the company’s common stock for $13,000 each or $0.005 per share.
	During the year ended September 30, 2013, El Maraana, Director, paid the accounts payable outstanding of $7,200 to Shang Chein Yang. As on December 31, 2013, related party payable outstanding to El Maraana, Director is $7,200.
	On July 18, 2014, El Maraana, Director, paid the professional fees of $1,800 to Weinberg & Baer.
	On November 17, 2014, the Purchaser acquired 5,200,000 shares of common stock, pursuant to stock purchase agreements with Messrs. El Maraana and Salah Blal for an aggregate purchase price of $357,670. In connection with the Company’s acquisition by the Purchaser, the outstanding related party loan of $9,000 was extinguished.
	During the three months ended December 31, 2014, the Purchaser paid $743 of operating expenses on behalf of the Company.

RIGHTS_PURCHASE_AGREEMENT

RIGHTS PURCHASE AGREEMENT	3 Months Ended
	Dec. 31, 2014
Right Purchase Agreement Disclosure Abstract
Rights Purchase Agreement Disclosure [Text Block]	NOTE G – RIGHTS PURCHASE AGREEMENT.
	On July 12, 2013, Online Yearbook entered into a purchase agreement with Yearbook Alive under which the company purchased all the software, data, documentation, written materials, files and training required to use operate and maintain the Online Yearbook Creator for $25,000. As a result of the Company’s change in business model, the Company recorded a loss on disposal of intangible asset for $18,890 during the three months ended December 31, 2014.

SUBSEQUENT_EVENT

SUBSEQUENT EVENT	3 Months Ended
	Dec. 31, 2014
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE H – SUBSEQUENT EVENT
	The Company evaluated all events or transactions that occurred after December 31, 2014 through the date of this filing. The Company determined that it does not have any other subsequent event requiring recording or disclosure in the financial statements for the period ended December 31, 2014.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment
	Property and equipment are carried at cost. Expenditures for maintenance and repairs are charged against operations. Renewals and betterments that materially extend the life of the assets are capitalized. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in income for the period.
	Depreciation is computed for financial statement purposes on a straight-line basis over estimated useful lives of the related assets. The estimated useful lives of depreciable assets are:
			Estimated
			Useful Lives
	Office Equipment		5-10 years
	Copier		5-7  years
	Vehicles		5-10 years
	For federal income tax purposes, depreciation is computed under the modified accelerated cost recovery system. For financial statements purposes, depreciation is computed under the straight-line method.
	The Company has no operation to date. The Company currently does not have any property and equipment. The above accounting policies will be adopted when the Company maintains property and equipment.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents
	For purposes of the statement of cash flows, the Company considers all short-term debt securities purchased with maturity of three months or less to be cash equivalents.
Revenue Recognition, Policy [Policy Text Block]	Revenue and Cost Recognition
	The Company has no revenue to date. The Company currently does not have a means for generating revenue. Revenue and Cost Recognition procedures will be implemented based on the type of properties acquired and sale contract specifications.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments
	The Company applies fair value accounting for all financial assets and liabilities and non-financial assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring basis. The Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as risks inherent in valuation techniques, transfer restrictions and credit risk. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement:
	Level 1 – Quoted prices in active markets for identical assets or liabilities.
	Level 2 – Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.
	Level 3 – Inputs that are generally unobservable and typically reflect management’s estimate of assumptions that market participants would use in pricing the asset or liability.
	As of December 31, 2014 and September 30, 2014, the carrying value of accounts payable and loans that are required to be measured at fair value, approximated fair value due to the short-term nature and maturity of these instruments.
Advertising Costs, Policy [Policy Text Block]	Advertising
	Advertising expenses are recorded as general and administrative expenses when they are incurred.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates
	The preparation of financial statements in accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. A change in managements’ estimates or assumptions could have a material impact on the Company’s financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. The Company’s financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented.
Income Tax, Policy [Policy Text Block]	Income Taxes
	The Company recognizes the tax effects of transactions in the year in which such transactions enter into the determination of net income, regardless of when reported for tax purposes.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Pronouncements
	The Financial Accounting Standards Board recently issued Accounting Standards Update (ASU) 2014-15, Presentation of Financial Statements - Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. The amendments require management to assess an entity’s ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management’s plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management’s plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued). The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter.
	The Financial Accounting Standards Board recently issued ASU 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation, which eliminates the financial reporting distinction of being a development stage entity within U.S. generally accepted accounting principles. Accordingly, the ASU eliminates the incremental requirements for development stage entities to (a) present inception-to-date information in the statements of income, cash flows and shareholder’s equity, (b) label the financial statements as those of a development stage entity, (c) disclose a description of the development stage activities in which the entity is engaged and (d) disclose in the first year in which the development stage entity that in prior years it had been in the development stage. The amendments related to the elimination of inception-to-date information should be applied retrospectively. For public business entities, those amendments are effective for annual reporting periods beginning after December 15, 2014, and interim periods therein. Early application of each of these amendments is permitted for any annual reporting period or interim period for which the entity’s financials statements has not yet been issued. The Company has elected early application of these amendments with the quarterly report filed for December 31, 2014.
	Management believes recently issued accounting pronouncements will have no impact on the financial statements of the Company.
Goodwill and Intangible Assets, Intangible Assets, Indefinite-Lived, Policy [Policy Text Block]	Intangible assets
	Based on the useful life of the Intangible assets with definite lives as determined by the management are recorded at cost and amortized using the straight-line method over their estimated useful lives of 5 years.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-Lived Assets
	We evaluate long-lived assets for impairment whenever events or changes in circumstances indicate the carrying value may not be recoverable. Factors we consider include:
		•	Significant changes in the operational performance or manner of use of acquired assets or the strategy for our overall business,
		•	Significant negative market conditions or economic trends, and
		•	Significant technological changes or legal factors which may render the asset obsolete.
	We evaluate long-lived assets based upon an estimate of future undiscounted cash flows. Recoverability of these assets is measured by comparing the carrying value to the future net undiscounted cash flows expected to be generated by the asset. An impairment loss is recognized when the carrying value exceeds the undiscounted future cash flows estimated to result from the use and eventual disposition of the asset. Future net undiscounted cash flows include estimates of future revenues and expenses which are based on projected growth rates. We continually use judgment when applying these impairment rules to determine the timing of the impairment tests, the undiscounted cash flows used to assess impairments and the fair value of a potentially impaired asset. The reasonableness of our judgment could significantly affect the carrying value of our long-lived assets.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Property, Plant and Equipment [Table Text Block]	Depreciation is computed for financial statement purposes on a straight-line basis over estimated useful lives of the related assets. The estimated useful lives of depreciable assets are:
		Estimated
		Useful Lives
	Office Equipment	5-10 years
	Copier	5-7  years
	Vehicles	5-10 years

INTANGIBLE_ASSETS_Tables

INTANGIBLE ASSETS (Tables)	3 Months Ended
	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Intangible assets consisted of the following as at December 31, 2014 and September 30, 2014:
		December 31, 2014		September 30, 2014
	Software, Gross	$	-	$	25,000
	Less: Accumulated depreciation		-		-6,110
	Software, Net	$	-	$	18,890

ORGANIZATION_AND_BASIS_OF_PRES1

ORGANIZATION AND BASIS OF PRESENTATION (Details Textual) (Rocky Mountain Resource Holdings LLC [Member], USD $)	1 Months Ended
	Nov. 17, 2014
Rocky Mountain Resource Holdings LLC [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	5,200,000
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned	$357,670
Business Acquisition, Effective Date of Acquisition	8-Dec-14
Business Acquisition, Percentage of Voting Interests Acquired	69.06%

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	3 Months Ended
	Dec. 31, 2014
Office Equipment [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	5 years
Office Equipment [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	10 years
Copier [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	5 years
Copier [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	7 years
Vehicles [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	5 years
Vehicles [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	10 years

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual)	3 Months Ended
	Dec. 31, 2014
Estimated useful lives of intangible assets	5 years

INTANGIBLE_ASSETS_Details

INTANGIBLE ASSETS (Details) (USD $)	Dec. 31, 2014	Sep. 30, 2014
Software, Gross	$0	$25,000
Less: Accumulated depreciation	0	-6,110
Software, Net	$0	$18,890	[1]
[1]	Derived from audited September 30, 2014 financial statements

INTANGIBLE_ASSETS_Details_Text

INTANGIBLE ASSETS (Details Textual) (USD $)	3 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Depreciation	$0	$1,260
Gain (Loss) on Disposition of Intangible Assets	$18,890

COMMON_STOCK_Details_Textual

COMMON STOCK (Details Textual)	Dec. 31, 2014	Sep. 30, 2014
Common Stock, Shares, Issued	7,530,000	7,530,000
Common Stock, Shares, Outstanding	7,530,000	7,530,000

RELATED_TRANSACTIONS_Details_T

RELATED TRANSACTIONS (Details Textual) (USD $)	3 Months Ended		1 Months Ended	12 Months Ended	0 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Jul. 18, 2014	Sep. 30, 2013	Aug. 06, 2012	Nov. 17, 2014	Sep. 30, 2014
Related Party Transaction [Line Items]
Loans payable -related party	$0					$9,000	$9,000	[1]
Professional fees	0	2,500
El Maraana
Related Party Transaction [Line Items]
Professional fees			1,800
Shang Chein Yang
Related Party Transaction [Line Items]
Debt Conversion, Original Debt, Amount				7,200
Salah Blal and El Maraana | Common Stock [Member]
Related Party Transaction [Line Items]
Sale of Stock, Price Per Share					$0.01
Stock Issued During Period, Shares, New Issues					2,600,000
Stock Issued During Period, Value, New Issues					$13,000
[1]	Derived from audited September 30, 2014 financial statements

RIGHTS_PURCHASE_AGREEMENT_Deta

RIGHTS PURCHASE AGREEMENT (Details Textual) (USD $)	3 Months Ended	0 Months Ended
	Dec. 31, 2014	Jul. 12, 2013
Acquired Finite-Lived Intangible Assets [Line Items]
Gain (Loss) on Disposition of Intangible Assets	$18,890
Purchase Agreement - Yearbook Alive
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired intangible asset		$25,000