That Marketing Solution (TSTS) 10-Q 22 Jan 16 2016 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Nov. 30, 2015	Jan. 15, 2016
Document and Entity Information:
Entity Registrant Name	THAT MARKETING SOLUTION, INC.
Document Type	10-Q
Document Period End Date	Nov. 30, 2015
Amendment Flag	false
Entity Central Index Key	1,557,796
Current Fiscal Year End Date	--08-31
Entity Common Stock, Shares Outstanding		516,442,769
Entity Filer Category	Smaller Reporting Company
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1

Balance Sheets

Balance Sheets - USD ($)	Nov. 30, 2015	Aug. 31, 2015
CURRENT ASSETS
Cash	$ 2,774	$ 894
Prepaid expenses		15,739
Debt issuance costs		3,641
Inventory	$ 95,116	98,911
Total Current Assets	97,890	$ 119,185
OTHER ASSETS
Equipment, net of accumulated depreciation of $1,435	42,201
Deposits	1,997	$ 1,997
Total Other Assets	44,198	1,997
TOTAL ASSETS	142,088	121,182
CURRENT LIABILITIES
Accounts payable	21,960	17,782
Accounts and wages payable - related party	157,391	174,137
Accrued interest payable - related party	390	265
Convertible notes payable, net of $0 and $29,891 debt discount, respectively	296,271	245,109
Accrued interest	16,412	9,885
Deferred revenue	7,750	7,750
Deferred revenue, related party	49,000	$ 45,000
Capital lease obligation, current portion	11,339
Derivative liability	2,102,428	$ 278,393
Total Current Liabilities	2,662,941	$ 778,321
LONG-TERM LIABILITIES
Capital lease obligation	19,349
Convertible note payable, net of $56,224 debt discount	3,776
Total Long-Term Liabilities	23,125
Total Liabilities	$ 2,686,066	$ 778,321
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock; $0.0001 par value, 50,000,000 shares authorized, no shares issued and outstanding, respectively
Common stock; $0.0001 par value, 1,500,000,000 shares authorized, 461,526,102 and 283,950,000 shares issued and outstanding, respectively	$ 46,153	$ 28,395
Additional paid-in capital	1,101,167	171,854
Accumulated deficit	(3,691,298)	(857,388)
Total Stockholders' Equity (Deficit)	(2,543,978)	(657,139)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 142,088	$ 121,182

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - USD ($)	Nov. 30, 2015	Aug. 31, 2015
Balance Sheets
Accumulated depreciation	$ 1,435
Convertible debt current, debt discount	0	$ 29,891
Discount on convertible notes payable face value	$ 56,224
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	1,500,000,000	1,500,000,000
Common stock, shares issued	461,526,102	283,950,000
Common stock, shares outstanding	461,526,102	283,950,000

Statements of Operations

Statements of Operations - USD ($)	3 Months Ended
	Nov. 30, 2015	Nov. 30, 2014
Statements of Operations
REVENUES	$ 19,986
COST OF SALES
Cost of product sold	17,807
GROSS MARGIN	2,179
OPERATING EXPENSES
Depreciation	1,435
General and administrative	68,414	$ 47,583
Total Operating Expenses	69,849	47,583
OPERATING LOSS	(67,670)	$ (47,583)
OTHER INCOME (EXPENSE)
Penalty on convertible note default	(282,575)
Loss on derivative	(2,200,508)
Gain on extinguishment of convertible debt	58,283
Interest expense	(341,440)	$ (460)
Total Other Income (Expense)	(2,766,240)	(460)
NET LOSS	$ (2,833,910)	$ (48,043)
BASIC NET LOSS PER COMMON SHARE	$ (0.01)	$ 0
BASIC WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	424,043,535	282,821,978

Statements of Cash Flows

Statements of Cash Flows - USD ($)	3 Months Ended
	Nov. 30, 2015	Nov. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (2,833,910)	$ (48,043)
Items to reconcile net loss to net cash used in operating activities:
Debt discount amortization	316,244
Debt offering cost amortization	3,641
Loss on derivative	2,200,508
Gain on extinguishment of convertible debt	(58,283)
Penalty on convertible note default	282,575
Depreciation	1,435
Changes in operating assets and liabilities
Decrease in inventory	3,795
Decrease in prepaid expenses	15,739
Increase in deferred revenue, related party	4,000
Increase in accounts payable	10,705	$ 16,788
Increase in related party accounts payable and accrued interest	8,692	6,460
Net Cash Used in Operating Activities	(44,859)	$ (24,795)
CASH FLOWS FROM INVESTING ACTIVITIES
Cash payments on purchase of capital lease equipment	(11,168)
Net Cash Used in Investing Activities	(11,168)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from advances, related party	21,900	$ 23,575
Payments on related party advances	(47,213)
Proceeds from convertible notes payables	85,000
Payments on capital lease obligation	(1,780)
Net Cash Provided by Financing Activities	57,907	$ 23,575
(DECREASE) INCREASE IN CASH	1,880	(1,220)
CASH AT BEGINNING OF PERIOD	894	2,262
CASH AT END OF PERIOD	2,774	$ 1,042
CASH PAID FOR:
Interest	$ 2,354
Income taxes
NON-CASH INVESTING AND FINANCING ACTIVITIES
Common stock issued for convertible notes and accrued interest	$ 286,305
Discount on convertible notes payable from derivative instrument	342,575
Assets acquired under capital lease	$ 32,468
Note payable issued for asset purchase		$ 100,000
Common stock issued for asset purchase		$ 118,000

ORGANIZATION AND SIGNIFICANT AC

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Nov. 30, 2015
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES [Abstract]
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 - ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES The unaudited interim financial statements included herein have been prepared by That Marketing Solution, Inc. (Formerly Vista Holding Group, Corp.) (the Company) in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission (the SEC). These interim financial statements should be read in conjunction with the audited financial statements and notes thereto included in our Form 10-K for the year ended August 31, 201 5 , as filed with the SEC. We believe that all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein and that the disclosures made are adequate to make the information not misleading. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosure contained in the audited financial statements for the most recent fiscal year as reported in Form 10-K have been omitted.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Nov. 30, 2015
RELATED PARTY TRANSACTIONS [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 2 - RELATED PARTY TRANSACTIONS During the three months ended November 30, 201 5 and the year ended August 31, 201 5 , an officer and director of the Company loaned $ 21,900 and $ 247,269 to the Company for operating expenses, respectively. As of November 30, 201 5 and August 31, 201 5 , the officer and director i s owed $ 141,824 and $ 167,137 for amounts advanced, respectively, and $ 390 and $ 265 in accrued interest, respectively. At November 30, 201 5 and August 31, 201 5 , the Company owed officers and directors of the Company $ 10 ,000 and $ 7 ,000 for accrued wages, respectively. Between June and November 2015, the Company received a total of $ 49,000 in deposits for product sales to a related party entity. At November 30, 201 5 and August 31, 201 5 , the Company has deferred $ 49,000 and $ 45,000 , respectively.

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	3 Months Ended
	Nov. 30, 2015
CONVERTIBLE NOTES PAYABLE [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 3 – CONVERTIBLE NOTES PAYABLE Senior Convertible Promissory Notes During September 2015, holders of two Senior Convertible Promissory Notes in the amount of $ 137,500 agreed to extend the maturity dates in exchange for extension fees. One Senior Convertible Promissory Note was extended one month, to October 20, 2015 in exchange for a 15 25,753 October 20, 2015 6,000 September 20, 2015 W ith the exception of these matters, all other terms of the Senior Convertible Promissory Note and related loan documents remain in full force and effect. Effective October 20, 2015, the Company defaulted on the two Senior Convertible Promissory Notes and the face amount of each note of $ 262,500 282,575 During the three months ended November 30, 2015, the holders of two Senior Convertible Promissory Notes converted a total of $ 286,305 177,576,102 At November 30, 2015 and August 31, 2015, the Company owes the holders of the Senior Convertible Promissory Notes principal amounts of $ 271,270 275,000 Convertible Promissory Note On October 15, 2015, the Company issued a Convertible Promissory Note (“Convertible Note”) in the amount of $ 60,000 10 October 15, 2017 12 0.10 60 Original Discount Convertible Promissory Note On November 10, 2015, the Company issued an Original Discount Convertible Promissory Note (“Discount Note”) in the amount of $ 25,000 of $ 32,500 May 10, 2016 10 42.5

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	3 Months Ended
	Nov. 30, 2015
DERIVATIVE LIABILITIES [Abstract]
DERIVATIVE LIABILITIES	NOTE 4 – DERIVATIVE LIABILITIES The Company analyzed the conversion options embedded in the Senior Convertible Promissory Notes and Common Stock Purchase Warrants for derivative accounting consideration under Accounting Standards Codification 815, Derivatives and Hedging , and determined that the instruments embedded in the above referenced Senior Convertible Promissory Notes and Common Stock Purchase Warrants should be classified as liabilities and recorded at fair value due to their being no explicit limit to the number of shares to be delivered upon settlement of the conversion options. Additionally, the above referenced Senior Convertible Promissory Notes and Common Stock Purchase Warrants contain dilutive issuance clauses. Under these clauses, based on future issuances of the Company's common stock or other convertible instruments, the conversion price of the above referenced Senior Convertible Promissory Notes and Common Stock Purchase Warrants can be adjusted downward. Because the number of shares to be issued upon settlement of the above referenced Senior Convertible Promissory Notes and Common Stock Purchase Warrants cannot be determined under this instrument, the Company cannot determine whether it will have sufficient authorized shares at a given date to settle any other future share instruments. On October 15, 2015, the Company issued a Convertible Promissory Note in the amount of $ 60,000 Upon the date of issuance of the Convertible Promissory Note, $ 60,000 was recorded as debt discount and $ 88,033 was recorded as day one loss on derivative liability. Effective October 20, 2015, the Company defaulted on the two Senior Convertible Promissory Notes and the face amount of each note of $ 262,500 282,575 Upon the default , $ 282,575 was recorded as debt discount and $ 139,790 was recorded as day one loss on derivative liability. During the three months ended November 30, 2015, the holders of two Senior Convertible Promissory Notes converted a total of $ 286,305 177,576,102 661,657 and a gain on extinguishment of convertible debt of $ 7 19 , 048 , or a net gain of $ 58,283 The fair value of the conversion options at November 30, 2015 was determined to be $ 2,102,428 using a Black-Scholes option-pricing model. The following table summarizes the derivative liabilities included in the balance sheet at November 30 , 2015: Balance, August 31, 2015 $ 278,393 Debt discount 342,575 Gain on extinguishment of convertible debt (719,048 ) Losses on change in fair value 2,200,508 Balance, November 30, 2015 $ 2,102,428 The Company valued its derivatives liabilities using the Black-Scholes option-pricing model. Assumptions used during the period ended November 30 , 2015 include (1) risk-free interest rates between 0.0 1 % to 1. 65 %, (2) lives of between 0.0 8 and 4 . 3 1 years, (3) expected volatility of between 1 07 % to 590 %, (4) zero expected dividends, (5) conversion prices as set forth in the related instruments, and (6) the common stock price of the underlying share on the valuation dates.

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	3 Months Ended
	Nov. 30, 2015
FINANCIAL INSTRUMENTS [Abstract]
FINANCIAL INSTRUMENTS	NOTE 5 – FINANCIAL INSTRUMENTS ASC 820, Fair Value Measurements (ASC 820) and ASC 825, Financial Instruments (ASC 825) , requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. It establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument's categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. It prioritizes the inputs into three levels that may be used to measure fair value: Level 1 - Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 - Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 - Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company's financial instruments consist principally of cash, accounts payable, and accrued liabilities. Pursuant to ASC 820 and 825, the fair value of cash is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The recorded values of all other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. The following table sets forth by level with the fair value hierarchy the Company's financial assets and liabilities measured at fair value on November 30 , 2015: Level 1 Level 2 Level 3 Total Assets None $ - $ - $ - $ - Liabilities Derivative financial instruments $ - $ - $ 2,102,248 $ 2,102,248 The following table sets forth by level with the fair value hierarchy the Company's financial assets and liabilities measured at fair value on August 31, 2015: Level 1 Level 2 Level 3 Total Assets None $ - $ - $ - $ - Liabilities Derivative financial instruments $ - $ - $ 278,393 $ 278,393

COMMON STOCK

COMMON STOCK	3 Months Ended
	Nov. 30, 2015
COMMON STOCK [Abstract]
COMMON STOCK	NOTE 6 - COMMON STOCK During November 2015, the Company's principal stockholder voted to amend the Company's Articles of Incorporation to increase its authorized common stock from 500,000,000 1,500,000,000 During the three months ended November 30, 2015, the holders of two Senior Convertible Promissory Notes converted a total of $ 286,305 177,576,102

COMMON STOCK WARRANTS

COMMON STOCK WARRANTS	3 Months Ended
	Nov. 30, 2015
COMMON STOCK WARRANTS [Abstract]
COMMON STOCK WARRANTS	NOTE 7 – COMMON STOCK WARRANTS As part of Securities Purchase Agreements, the Company agreed to issue Common Stock Purchase Warrants to purchase a total of two million ( 2,000,000 five 0.50 The following table summarizes the outstanding warrants and associated activity for the three months ended November 30 , 2015: Number of Warrants Outstanding Weighted Average Price Weighted Average Remaining Contractual Life Balance, August 31, 2015 2,000,000 0.50 4.56 Granted - - - Exercised - - - Expired - - - Balance, November 30, 2015 2,000,000 $ 0.00044 4.31

CAPITAL LEASE

CAPITAL LEASE	3 Months Ended
	Nov. 30, 2015
CAPITAL LEASE [Abstract]
CAPITAL LEASE	NOTE 8 - CAPITAL LEASE During October 2015, t he Company entered into a capital lease for equipment for use in its operating facilities valued at $ 43,636 . The lease calls for a down payment of $ 10,483 24 1,165 For financial statement purposes, the present values of the net minimum capital lease payments have been capitalized and are being amortized over the useful li fe of the asset. The lease ha s been imputed with interest at an annual r ate of 10.31 percent. In most circumstances, management expects that in the normal course of business, leases will be renewed or replaced by other leases. Amortization expense on property and equipment under capital leases is included in depreciation expense. Depreciation expense was $ 1,435 . Interest expense associated with capital leases is included in the consolidated statements of operations . Interest expense on the capital leases was $ 550 for the three months ended November 30, 2015.

GOING CONCERN

GOING CONCERN	3 Months Ended
	Nov. 30, 2015
GOING CONCERN [Abstract]
GOING CONCERN	NOTE 9 - GOING CONCERN The Company's financial statements are prepared using Generally Accepted Accounting Principles applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. However, the Company has recently accumulated losses of $ 2,833,910 as of November 30, 201 5 and has negative working capital. All of these items raise substantial doubt about its ability to continue as a going concern. Management's plans with respect to alleviating the adverse financial conditions that caused management to express substantial doubt about the Company's ability to continue as a going concern are as follows: The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand and loans from directors and/or private placement of common stock. There can be no assurance that the Company will be able to achieve its business plans, raise any more required capital or secure the financing necessary to achieve its current operating plan. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plan described in the preceding paragraph and eventually attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Nov. 30, 2015
SUBSEQUENT EVENTS [Abstract]
SUBSEQUENT EVENTS	NOTE 10 – SUBSEQUENT EVENTS During January 2016, holders of two Senior Convertible Promissory Notes converted a total of $ 26,050 54,916,667 0.005 On January 7, 2016, the Company executed an Original Issue Discount Convertible Promissory Note payable to Beaufort Capital Partners LLC. The Original Issue Discount Convertible Promissory Note was sold for a purchase price of $ 25,000 June 7, 2016 31,000 10 42.5 On January 7, 2016, the Company filed with the Nevada Secretary of State a Certificate of Designation designating a series of preferred stock as “Series A Preferred Stock.” The Series A Preferred Stock consists of one million ( 1,000,000 1,000 On January 7, 2016, the Company issued one million ( 1,000,000 10,000

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	3 Months Ended
	Nov. 30, 2015
DERIVATIVE LIABILITIES [Abstract]
Schedule of Derivative Liabilities	Balance, August 31, 2015 $ 278,393 Debt discount 342,575 Gain on extinguishment of convertible debt (719,048 ) Losses on change in fair value 2,200,508 Balance, November 30, 2015 $ 2,102,428

FINANCIAL INSTRUMENTS (Tables)

FINANCIAL INSTRUMENTS (Tables)	3 Months Ended
	Nov. 30, 2015
FINANCIAL INSTRUMENTS [Abstract]
Schedule of Assets and Liabilities Measured at Fair Value	The following table sets forth by level with the fair value hierarchy the Company's financial assets and liabilities measured at fair value on November 30 , 2015: Level 1 Level 2 Level 3 Total Assets None $ - $ - $ - $ - Liabilities Derivative financial instruments $ - $ - $ 2,102,248 $ 2,102,248 The following table sets forth by level with the fair value hierarchy the Company's financial assets and liabilities measured at fair value on August 31, 2015: Level 1 Level 2 Level 3 Total Assets None $ - $ - $ - $ - Liabilities Derivative financial instruments $ - $ - $ 278,393 $ 278,393

COMMON STOCK WARRANTS (Tables)

COMMON STOCK WARRANTS (Tables)	3 Months Ended
	Nov. 30, 2015
COMMON STOCK WARRANTS [Abstract]
Schedule of Common Stock Warrants	Number of Warrants Outstanding Weighted Average Price Weighted Average Remaining Contractual Life Balance, August 31, 2015 2,000,000 0.50 4.56 Granted - - - Exercised - - - Expired - - - Balance, November 30, 2015 2,000,000 $ 0.00044 4.31

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	3 Months Ended		12 Months Ended
	Nov. 30, 2015	Nov. 30, 2014	Aug. 31, 2015
Related Party Transaction [Line Items]
Proceeds from advances, related party	$ 21,900	$ 23,575
Due to related parties	157,391		$ 174,137
Deferred revenue, related party	49,000		45,000
Officer and Director [Member]
Related Party Transaction [Line Items]
Proceeds from advances, related party	21,900		247,269
Due to related parties	141,824		167,137
Imputed interest	390		265
Accrued wages	$ 10,000		$ 7,000

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	1 Months Ended			3 Months Ended
	Nov. 10, 2015	Oct. 15, 2015	Sep. 30, 2015	Nov. 30, 2015	Nov. 30, 2014	Oct. 31, 2015	Aug. 31, 2015
Debt Instrument [Line Items]
Penalty on convertible note default				$ 282,575
Convertible Debt [Member]
Debt Instrument [Line Items]
Principal amount				271,270			$ 275,000
Penalty on convertible note default				282,575
Conversion, debt amount				$ 286,305
Conversion, shares issued				177,576,102
Convertible Debt [Member] | In The Event Of Default [Member]
Debt Instrument [Line Items]
Principal amount						$ 262,500
Convertible Debt [Member] | Note One [Member]
Debt Instrument [Line Items]
Principal amount			$ 137,500
Maturity date			Oct. 20, 2015
Extension fee			$ 25,753
Extension fee percentage			15.00%
Convertible Debt [Member] | Note Two [Member]
Debt Instrument [Line Items]
Principal amount			$ 137,500
Maturity date			Sep. 20, 2015
Extension fee			$ 6,000
Convertible Debt [Member] | Note Three [Member]
Debt Instrument [Line Items]
Principal amount		$ 60,000
Interest rate		12.00%
Maturity date		Oct. 15, 2017
Conversion price		$ 0.10
Threshold percentage of stock trigger price		60.00%
Discount percentage		10.00%
Convertible Debt [Member] | Note Four [Member]
Debt Instrument [Line Items]
Principal amount	$ 25,000
Interest rate	10.00%
Maturity date	May 10, 2016
Threshold percentage of stock trigger price	42.50%
Convertible Debt [Member] | Note Four [Member] | Due Upon Maturity [Member]
Debt Instrument [Line Items]
Principal amount				$ 32,500

DERIVATIVE LIABILITIES (Narrati

DERIVATIVE LIABILITIES (Narrative) (Details) - USD ($)	1 Months Ended		3 Months Ended
	Oct. 31, 2015	Oct. 15, 2015	Nov. 30, 2015	Nov. 30, 2014	Aug. 31, 2015
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Fair value of conversion options			$ 2,102,428
Debt discount			$ 342,575
Risk-free interest rate			1.65%
Expected dividends			$ 0
Penalty on convertible note default			$ 282,575
Gain on extinguishment of convertible debt			58,283
Convertible Debt [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Debt discount			342,575
Net gain (loss) on mark-to-market of conversion options and warrants			(661,657)
Principal amount			271,270		$ 275,000
Penalty on convertible note default			282,575
Conversion, debt amount			$ 286,305
Conversion, shares issued			177,576,102
Gain on extinguishment of convertible debt			$ 719,048
Convertible Debt [Member] | In The Event Of Default [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Debt discount	$ 282,575
Day one loss due to convertible debt and warrants	139,790
Principal amount	$ 262,500
Convertible Debt [Member] | Note Three [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Debt discount		$ 60,000
Day one loss due to convertible debt and warrants		88,033
Principal amount		$ 60,000
Minimum [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Risk-free interest rate			0.01%
Expected life			29 days
Expected volatility			107.00%
Maximum [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Expected life			4 years 3 months 22 days
Expected volatility			590.00%

DERIVATIVE LIABILITIES (Schedul

DERIVATIVE LIABILITIES (Schedule of Derivative Liabilities) (Details) - USD ($)	3 Months Ended
	Nov. 30, 2015	Nov. 30, 2014
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Balance, August 31, 2015	$ 278,393
Debt discount	342,575
Gain on extinguishment of convertible debt	(58,283)
Balance, November 30, 2015	2,102,428
Convertible Debt [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Balance, August 31, 2015	278,393
Debt discount	342,575
Gain on extinguishment of convertible debt	(719,048)
Losses on change in fair value	2,200,508
Balance, November 30, 2015	$ 2,102,428

FINANCIAL INSTRUMENTS (Details)

FINANCIAL INSTRUMENTS (Details) - USD ($)	Nov. 30, 2015	Aug. 31, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets
Liabilities - Derivative financial instruments	$ 2,102,248	$ 278,393
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets
Liabilities - Derivative financial instruments
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets
Liabilities - Derivative financial instruments
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets
Liabilities - Derivative financial instruments	$ 2,102,248	$ 278,393

COMMON STOCK (Details)

COMMON STOCK (Details) - USD ($)	3 Months Ended
	Nov. 30, 2015	Oct. 31, 2015	Aug. 31, 2015
COMMON STOCK [Abstract]
Common stock, shares authorized	1,500,000,000	500,000,000	1,500,000,000
Convertible Debt [Member]
Debt Instrument [Line Items]
Conversion, debt amount	$ 286,305
Conversion, shares issued	177,576,102

COMMON STOCK WARRANTS (Details)

COMMON STOCK WARRANTS (Details) - Common Stock Warrants [Member] - $ / shares	3 Months Ended	12 Months Ended
	Nov. 30, 2015	Aug. 31, 2015
Class of Warrant or Right [Line Items]
Number of shares that can be purchased	2,000,000
Term of warrants	5 years
Exercise price	$ 0.50
Number of Warrants Outstanding
Balance	2,000,000
Granted
Exercised
Expired
Balance	2,000,000	2,000,000
Weighted Average Price
Balance	$ 0.50
Granted
Exercised
Expired
Balance	$ 0.00044	$ 0.50
Weighted Average Remaining Contractual Life
Balance	4 years 3 months 22 days	4 years 6 months 22 days

CAPITAL LEASE (Details)

CAPITAL LEASE (Details) - USD ($)	1 Months Ended	3 Months Ended
	Oct. 31, 2015	Nov. 30, 2015	Nov. 30, 2014
Debt Instrument [Line Items]
Capital lease, amount	$ 43,636
Capital lease, down payment	$ 10,483
Depreciation		$ 1,435
Interest expense		341,440	$ 460
Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Term	24 months
Monthly payment	$ 1,165
Interest rate	10.31%
Depreciation		1,435
Interest expense		$ 550

GOING CONCERN (Details)

GOING CONCERN (Details) - USD ($)	3 Months Ended
	Nov. 30, 2015	Nov. 30, 2014
GOING CONCERN [Abstract]
NET LOSS	$ (2,833,910)	$ (48,043)

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	Jan. 07, 2016	Jan. 31, 2016	Nov. 30, 2015	Aug. 31, 2015
Subsequent Event [Line Items]
Preferred stock, shares authorized			50,000,000	50,000,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Conversion, debt amount		$ 26,050
Conversion, shares issued		54,916,667
Conversion price		0.005%
Shares issued for debt retirement	1,000,000
Debt retired	$ 10,000
Debt issued	25,000
Early repayment amount	$ 31,000
Late fee	10.00%
Discount on shares	42.50%
Preferred stock, shares authorized	1,000,000
Maturity date	Jun. 7, 2016