Epic Stores (EPSC) 10-Q 14 Apr 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Feb. 28, 2015	Apr. 13, 2015
Document And Entity Information [Abstract]
Entity Registrant Name	Be At TV, Inc.
Entity Central Index Key	1558009
Trading Symbol	betv
Current Fiscal Year End Date	-19
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		61,300,000
Document Type	10-Q
Document Period End Date	28-Feb-15
Amendment Flag	FALSE
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1

Condensed_Balance_Sheets

Condensed Balance Sheets (USD $)	Feb. 28, 2015	Nov. 30, 2014
Current Assets
Cash	$675	$794
Total Current Assets	675	794
Total Assets	675	794
Current Liabilities
Accounts Payable	37,166	15,969
Due to Shareholders	39,999	39,999
Total Current Liabilities	77,165	55,968
Total Liabilities	77,165	55,968
Stockholders' Deficit
Preferred stock, $0.0001 par value, 10,000,000 shares authorized; 0 shares issued and outstanding
Common stock, $0.0001 par value, 1,650,000,000 shares authorized; 61,300,000 shares issued and outstanding	6,130	6,130
Additional paid-in capital	71,370	71,370
Accumulated deficit	-153,990	-132,674
Total Stockholders' Deficit	-76,490	-55,174
Total Liabilities and Stockholders' Deficit	$675	$794

Condensed_Balance_Sheets_Paren

Condensed Balance Sheets (Parentheticals) (USD $)	Feb. 28, 2015	Nov. 30, 2014
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	1,650,000,000	1,650,000,000
Common stock, shares issued	61,300,000	61,300,000
Common stock, shares outstanding	61,300,000	61,300,000

Condensed_Statements_of_Operat

Condensed Statements of Operations (Unaudited) (USD $)	3 Months Ended
	Feb. 28, 2015	Feb. 28, 2014
Income Statement [Abstract]
Revenue
Operating Expenses:
General and administrative		13,456
Professional fees	21,316	48,819
Total operating expenses	21,316	62,275
Net loss	($21,316)	($62,275)
Basic and Diluted Loss per Common Share (in dollars per share)	$0	$0
Basic and Diluted Weighted Average Shares Outstanding (in shares)	61,300,000	61,050,000

Condensed_Statements_of_Cash_F

Condensed Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended
	Feb. 28, 2015	Feb. 28, 2014
Cash Flows from Operating Activities:
Net loss	($21,316)	($62,275)
Adjustments to reconcile net loss to net cash used in operating activities
Expenses paid by a related party		12,000
Changes in operating assets and liabilities:
Accounts Payable	21,197	35,579
Net Cash Used by Operating Activities	-119	-14,696
Cash Flows from Investing Activities:
Cash Flows from Financing Activities:
Net decrease in cash	-119	-14,696
Cash at beginning of period	794	14,696
Cash end of period	675
Supplemental Cash Flow Disclosure:
Interest paid
Taxes paid

ORGANIZATION_AND_DESCRIPTION_O

ORGANIZATION AND DESCRIPTION OF BUSINESS	3 Months Ended
	Feb. 28, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS
	BE AT TV, Inc. (the "Company") was incorporated as SBOR, Inc., in the State of Nevada on April 30, 2012 and it is based in Sydney, Australia. The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America, and the Company's fiscal year end is November 30.
	Effective December 20, 2013, the Company completed a merger with its wholly-owned subsidiary, Be At TV, Inc., a Nevada corporation, which was incorporated solely to effect a change in its name. As a result, the Company changed its name from "SBOR, Inc." to "Be At TV, Inc."
	To date, the Company's activities have been limited to its formation and the raising of equity capital. The Company has stopped pursuing its intended plans to manage the renovation, upgrades, and maintenance of real estate properties and is currently seeking new business opportunities with established business entities to effect a merger or other form of business combination with the Company. There can be no assurance, however, that the Company will be able to identify an appropriate business opportunity or acquire the financing necessary to enable it to pursue a transaction if an appropriate opportunity is identified.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Feb. 28, 2015
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of Presentation
	The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America ("GAAP").  These interim unaudited financial statements have been prepared on the same basis as the Company's annual financial statements and, in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company's financial position, results of operations and cash flows for the periods shown. The results of operations for such periods are not necessarily indicative of the results expected for a full year or for any future period.
	Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. Management of the Company believes that the following disclosures are adequate and sufficient to make the information presented not misleading. These financial statements should be read in conjunction with the Company's audited annual financial statements and the notes thereto for the year ended November 30, 2014 included in the Company's Form 10-K, as filed with the Securities and Exchange Commission (the "SEC") on March 3, 2015.
	Use of estimates
	The preparation of financial statements in conformity with GAAP 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 amount of revenues and expenses during the reporting period.  Actual results could differ from those estimates. The Company's periodic filings with the SEC include, where applicable, disclosures of estimates, assumptions, uncertainties and markets that could affect the financial statements and future operations of the Company.
	Start-Up Costs
	In accordance with ASC 720, "Start-up Costs", the Company expensed all costs incurred in connection with the start-up and organization of the Company.
	Cash and Cash Equivalents
	Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value.  The Company had $675 and $794 in cash and cash equivalents at February 28, 2015 and November 30, 2014, respectively.
	Concentrations of Credit Risks
	The Company's financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables it will likely incur in the near future. The Company's management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.
	Revenue Recognition
	The Company recognizes revenue from the sale of services in accordance with ASC 605, "Revenue Recognition".  Revenue consists of management fees for the renovation, upgrades, and maintenance of real estate properties. Sales income is recognized only when all of the following criteria have been met:
		i)	Persuasive evidence for an agreement exists;
		ii)	Service has been provided;
		iii)	The fee is fixed or determinable; and
		iv)	Collection is reasonably assured.
	Loss per Share
	The Company has adopted ASC 260, "Earnings Per Share" ("EPS") which requires presentation of basic and diluted EPS on the face of the income statement for all entities with complex capital structures, and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation.  In the accompanying financial statements, basic loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period, without considering common stock equivalents.
	Diluted EPS is computed by dividing net income or net loss and comprehensive net loss applicable to common shareholders by the weighted average number of common shares outstanding for the period and the weighted average number of dilutive common stock equivalents, such as options and warrants.  Options and warrants are only included in the calculation of diluted EPS when their effect is dilutive.  Total anti-dilutive common stock equivalents issuable upon conversion of warrants excluded from earnings per share totaled 250,000 shares of common stock at February 28, 2015 and November 30, 2014, respectively.
	Income Taxes
	The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, "Accounting for Income Taxes". The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities and for operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.  As of February 28, 2015 and November 30, 2014, the Company did not have any amounts recorded pertaining to uncertain tax positions.
	Financial Instruments
	The Company follows ASC 820, "Fair Value Measurements and Disclosures", which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between: (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs); and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:
	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.
	Recent Accounting Pronouncements
	Management has considered all recent accounting pronouncements issued since the last audit of the Company's financial statements. The Company's management believes that these recent pronouncements will not have a material effect on the Company's financial statements.

GOING_CONCERN_AND_LIQUIDITY_CO

GOING CONCERN AND LIQUIDITY CONSIDERATIONS	3 Months Ended
	Feb. 28, 2015
Going Concern And Liquidity Considerations [Abstract]
GOING CONCERN AND LIQUIDITY CONSIDERATIONS	NOTE 3 - GOING CONCERN AND LIQUIDITY CONSIDERATIONS
	The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business.  The Company sustained net losses of $21,316 and used cash in operating activities of $119 for the three months ended February 28, 2015.  The Company had a working capital deficit of $76,490 and an accumulated deficit of $153,990 at February 28, 2015. These factors raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period of time.  The Company's continuation as a going concern is dependent upon its ability to identify and commence operation of a new business opportunity that generates revenues and its ability to continue receiving capital from third parties.  No assurance can be given that the Company will be successful in these efforts
	The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

DUE_TO_RELATED_PARTIES

DUE TO RELATED PARTIES	3 Months Ended
	Feb. 28, 2015
Related Party Transactions [Abstract]
DUE TO RELATED PARTIES	NOTE 4 - DUE TO RELATED PARTIES
	During the year ended November 30, 2014, two stockholders advanced $39,999 to the Company for operating expenses.  As of February 28, 2015 and November 30, 2014, respectively, the Company was obligated to these stockholders for non-interest bearing demand loans with a balance of $39,999.

SHAREHOLDERS_EQUITY

SHAREHOLDER'S EQUITY	3 Months Ended
	Feb. 28, 2015
Stockholders' Equity Note [Abstract]
SHAREHOLDER'S EQUITY	NOTE 5 – SHAREHOLDER'S EQUITY
	Preferred Share Issuances
	The Company has 10,000,000 authorized preferred shares with a par value of $0.0001 per share.  The Company's board of directors is authorized to divide the authorized shares of preferred stock into one or more series, each of which shall be so designated as to distinguish the shares thereof from the shares of all other series and classes.
	There were no preferred shares issued from inception (April 30, 2012) through the period ended February 28, 2015.
	Common Stock
	At inception, the Company authorized 100,000,000 shares of common stock, with a par value of $0.0001 per share. Each share of common stock entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the Company is sought.
	Effective December 20, 2013, the Company increased the number of authorized common stock to 1,650,000,000 shares of common stock, with a par value $0.0001 per share.
	Common Share Issuances
	Effective December 20, 2013, the Company effected a 16.5 for 1 forward split of its common stock, under which each stockholder of record received sixteen and one-half (16.5) new shares of the Company's common stock for every one (1) old share outstanding.
	During the three months ended February 28, 2015, the Company did not issue any shares of common stock. The Company had 61,300,000 shares of common stock issued and outstanding as at February 28, 2015 and November 30, 2014, respectively.
	10
	Warrants
						Weighted Average
	Warrants Outstanding	Exercise Price		Date Issued	Term	Useful Life Remaining
	250,000	$	0.1	7-Nov-14	2 years	1.69 years
	The Company has no stock option plan or options or other potentially dilutive securities outstanding.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Feb. 28, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 6 – SUBSEQUENT EVENTS
	In accordance with ASC 855-10, the Company's management reviewed all material events through the date of this report and determined that there are no material subsequent events to report.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Feb. 28, 2015
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation
	The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America ("GAAP").  These interim unaudited financial statements have been prepared on the same basis as the Company's annual financial statements and, in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company's financial position, results of operations and cash flows for the periods shown. The results of operations for such periods are not necessarily indicative of the results expected for a full year or for any future period.
	Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. Management of the Company believes that the following disclosures are adequate and sufficient to make the information presented not misleading. These financial statements should be read in conjunction with the Company's audited annual financial statements and the notes thereto for the year ended November 30, 2014 included in the Company's Form 10-K, as filed with the Securities and Exchange Commission (the "SEC") on March 3, 2015.
Use of estimates	Use of estimates
	The preparation of financial statements in conformity with GAAP 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 amount of revenues and expenses during the reporting period.  Actual results could differ from those estimates. The Company's periodic filings with the SEC include, where applicable, disclosures of estimates, assumptions, uncertainties and markets that could affect the financial statements and future operations of the Company.
Start-Up Costs	Start-Up Costs
	In accordance with ASC 720, "Start-up Costs", the Company expensed all costs incurred in connection with the start-up and organization of the Company.
Cash and Cash Equivalents	Cash and Cash Equivalents
	Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value.  The Company had $675 and $794 in cash and cash equivalents at February 28, 2015 and November 30, 2014, respectively.
Concentrations of Credit Risks	Concentrations of Credit Risks
	The Company's financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables it will likely incur in the near future. The Company's management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.
Revenue Recognition	Revenue Recognition
	The Company recognizes revenue from the sale of services in accordance with ASC 605, "Revenue Recognition".  Revenue consists of management fees for the renovation, upgrades, and maintenance of real estate properties. Sales income is recognized only when all of the following criteria have been met:
		i)	Persuasive evidence for an agreement exists;
		ii)	Service has been provided;
		iii)	The fee is fixed or determinable; and
		iv)	Collection is reasonably assured.
Loss per Share	Loss per Share
	The Company has adopted ASC 260, "Earnings Per Share" ("EPS") which requires presentation of basic and diluted EPS on the face of the income statement for all entities with complex capital structures, and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation.  In the accompanying financial statements, basic loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period, without considering common stock equivalents.
	Diluted EPS is computed by dividing net income or net loss and comprehensive net loss applicable to common shareholders by the weighted average number of common shares outstanding for the period and the weighted average number of dilutive common stock equivalents, such as options and warrants.  Options and warrants are only included in the calculation of diluted EPS when their effect is dilutive.  Total anti-dilutive common stock equivalents issuable upon conversion of warrants excluded from earnings per share totaled 250,000 shares of common stock at February 28, 2015 and November 30, 2014, respectively.
Income Taxes	Income Taxes
	The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, "Accounting for Income Taxes". The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities and for operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.  As of February 28, 2015 and November 30, 2014, the Company did not have any amounts recorded pertaining to uncertain tax positions.
Financial Instruments	Financial Instruments
	The Company follows ASC 820, "Fair Value Measurements and Disclosures", which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between: (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs); and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:
	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.
Recent Accounting Pronouncements	Recent Accounting Pronouncements
	Management has considered all recent accounting pronouncements issued since the last audit of the Company's financial statements. The Company's management believes that these recent pronouncements will not have a material effect on the Company's financial statements.

SHAREHOLDERS_EQUITY_Tables

SHAREHOLDER'S EQUITY (Tables)	3 Months Ended
	Feb. 28, 2015
Stockholders' Equity Note [Abstract]
Schedule of warrant activity
						Weighted Average
	Warrants Outstanding	Exercise Price		Date Issued	Term	Useful Life Remaining
	250,000	$	0.1	7-Nov-14	2 years	1.69 years

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) (USD $)	3 Months Ended	12 Months Ended
	Feb. 28, 2015	Nov. 30, 2014	Nov. 30, 2013
Accounting Policies [Abstract]
Cash and cash equivalents	$675	$794	$14,696
Anti-dilutive shares issuable upon conversion of warrants excluded from earnings per share (in shares)	250,000	250,000

GOING_CONCERN_AND_LIQUIDITY_CO1

GOING CONCERN AND LIQUIDITY CONSIDERATIONS (Detail Textuals) (USD $)	3 Months Ended
	Feb. 28, 2015	Feb. 28, 2014	Nov. 30, 2014
Going Concern And Liquidity Considerations [Abstract]
Net losses	($21,316)	($62,275)
Net cash used in operating activities	-119	-14,696
Working capital deficit	-76,490
Accumulated deficit	($153,990)		($132,674)

DUE_TO_RELATED_PARTY_Detail_Te

DUE TO RELATED PARTY (Detail Textuals) (USD $)	12 Months Ended
	Nov. 30, 2014	Feb. 28, 2015
	Stockholder
Related Party Transactions [Abstract]
Number of stockholders advanced for operating expenses	2
Proceeds from related party debt	$39,999
Non-interest bearing demand loan	$39,999	$39,999

SHAREHOLDERS_EQUITY_Details

SHAREHOLDER'S EQUITY (Details) (Warrant, USD $)	3 Months Ended
	Feb. 28, 2015
Warrant
Class of Warrant or Right [Line Items]
Warrants Outstanding	$250,000
Exercise Price	$0.10
Date Issued	7-Nov-14
Term	2 years
Weighted Average Useful Life Remaining	1 year 8 months 9 days

SHAREHOLDERS_EQUITY_Detail_Tex

SHAREHOLDER'S EQUITY (Detail Textuals) (USD $)	1 Months Ended
	Apr. 30, 2012	Feb. 28, 2015	Nov. 30, 2014	Dec. 20, 2013
Stockholders' Equity Note [Abstract]
Preferred stock, shares authorized		10,000,000	10,000,000
Preferred stock, par value (in dollars per share)		$0.00	$0.00
Common stock, shares authorized	100,000,000	1,650,000,000	1,650,000,000	1,650,000,000
Common stock, par value (in dollars per share)	$0.00	$0.00	$0.00	$0.00
Common stock, voting rights	One vote

SHAREHOLDERS_EQUITY_Detail_Tex1

SHAREHOLDER'S EQUITY (Detail Textuals 1)	15 Months Ended
	Feb. 28, 2015	Nov. 30, 2014
Stockholders Equity Note [Line Items]
Common stock, shares issued	61,300,000	61,300,000
Common stock, shares outstanding	61,300,000	61,300,000
Common Stock
Stockholders Equity Note [Line Items]
Forward split, common stock	16.5 for 1