Epic Stores (EPSC) 10-Q 19 Aug 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2015	Aug. 18, 2015
Document And Entity Information
Entity Registrant Name	EPIC STORES CORP.
Entity Central Index Key	1,558,009
Document Type	10-Q
Document Period End Date	Jun. 30, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	No
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		34,383,109
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,015

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Current assets
Cash	$ 451,229	$ 157,692
Accounts receivable	95,218	34,562
Inventory	165,395	217,109
Prepaid expense	6,198	9,362
Total current assets	718,040	418,725
Deposits	48,599	35,258
Fixed assets, net	1,082,887	1,129,151
Tenant improvements, net	844,276	523,915
Total assets	2,693,802	2,107,049
Current liabilities
Accounts payable and accrued liabilities	1,180,902	910,251
Deferred rents current portion	44,508	123,620
Equipment loan current portion	46,220	$ 45,052
Notes payable current portion	$ 300,000
Loans from related parties current portion		$ 89,000
Total current liabilities	$ 1,571,630	1,167,923
Deferred rents	1,214,863	820,349
Equipment loan	$ 131,655	127,908
Notes payable to related party		200,000
Notes payable	$ 450,000	700,000
Declared dividends	85,399	96,660
Total liabilities	$ 3,453,547	$ 3,112,840
Stockholders deficit
Preferred stock, $0.001 par value; 10,000,000 shares authorized; 0 and 0 shares issued and outstanding as of June 30, 2015 and December 31, 2014, respectively
Common stock; $0.001 par value; 687,500,000 shares authorized; 34,383,109 and 15,903,948 issued and outstanding as of June 30, 2015 and December 31, 2014, respectively	$ 3,438	$ 1,590
Additional paid-in capital	9,063,091	5,616,294
Accumulated deficit	(10,011,131)	(6,557,152)
Total stockholders deficit of the Company	(944,602)	(939,268)
Non-controlling interest	184,857	(66,523)
Total stockholders deficit to the Company	(759,745)	(1,005,791)
Total liabilities and stockholders deficit	$ 2,693,802	$ 2,107,049

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
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)	$ 0.0001	$ 0.0001
Common stock, shares authorized	687,500,000	687,500,000
Common stock, shares issued	34,383,109	15,903,948
Common stock, shares outstanding	34,383,109	15,903,948

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Income Statement [Abstract]
Retail revenues	$ 1,732,116	$ 1,163,819	$ 3,573,412	$ 2,356,093
Wholesale revenues	41,319	275,694	193,578	479,768
Total revenues	1,773,435	1,439,513	3,766,990	2,835,861
Cost of revenues	(434,043)	(326,890)	(883,971)	(643,988)
Gross profit	1,339,392	1,112,623	2,883,019	2,191,873
Operating expenses
Payroll and related expenses	1,391,332	842,830	2,606,734	1,585,052
General and administrative expenses	647,115	302,629	1,306,506	801,926
Rent expense	646,227	364,276	1,298,327	702,321
Professional fees	327,012	172,947	468,568	380,394
Depreciation and amortization expense	95,077	40,280	169,189	94,468
Total operating expenses	3,106,763	1,722,962	5,849,324	3,564,161
Loss from operations	(1,767,371)	(610,339)	(2,966,305)	(1,372,288)
Other income (expense)
Interest expense	(49,166)	$ (40,412)	(116,188)	(63,681)
Other income	22,632		24,032	7,903
Total other income (expense)	(26,534)	$ (40,412)	(92,156)	(55,778)
Net loss	(3,058,461)	(1,428,066)	(3,058,461)	(1,428,066)
Net gain (loss) attributable to non-controlling interest	53,486	(40,014)	37,830	13,024
Net loss attributable to the Company	$ (1,847,391)	$ (690,765)	$ (3,096,291)	$ (1,441,090)
Basic loss per common share	$ (0.10)	$ (0.06)	$ (0.18)	$ (0.11)
Basic weighted average common shares outstanding	18,970,332	12,238,155	17,577,822	12,727,673

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Cash Flows from Operating Activities
Net loss	$ (3,058,461)	$ (1,428,066)
Adjustments to reconcile net loss to net cash used in operating activities:
Gain on sale of fixed assets	(28,362)
Shares issued for interest	20,959
Depreciation and amortization	169,189	$ 94,468
Changes in assets and liabilities
Increase in deferred rents	315,402	$ 115,237
Decrease in prepaid expense	3,164
(Increase) in deposits	(13,341)	$ (872)
Decrease in inventory	51,714	105,412
Increase (decrease) in accounts payable and accrued liabilities	270,651	(117,584)
(Increase) decrease in accounts receivable	(60,656)	2,200
Net cash used in operating activities	(2,329,741)	(1,229,205)
Cash Flows from investing
Purchase of fixed assets	(108,428)	$ (162,676)
Proceeds from sale of fixed assets	60,000
Investment in tenant improvements	(334,940)	$ (105,605)
Net cash used in investing activities	(383,368)	(268,281)
Cash Flows from Financing Activities
Proceeds from issuance of common stock	2,353,000	1,601,112
Dividends paid to shareholders	(369,713)	$ (171,034)
Proceeds from notes payable	$ 1,050,000
Proceeds from related party debts		$ 52,000
Principal payments on capital leases	$ (26,641)	(14,802)
Net cash from financing activities	3,006,646	1,467,276
Net increase (decrease) in cash	293,537	(30,210)
Beginning cash balance	157,692	250,188
Ending cash balance	451,229	219,978
Supplemental disclosure of cash flow information
Cash paid for interest	$ 62,431	$ 23,269
Cash paid for tax
Non-Cash investing and financing transactions
Debt settled with shares	$ (1,000,000)
Shares issued to settle dividends payable	$ (74,686)

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	6 Months Ended
	Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	History and Organization Epic Stores Corp. (the “ Company On June 24, 2015, the Company entered into, and closed, a share exchange agreement dated June 24, 2015 (the “ Exchange Agreement Epic Corp. In connection with the closing of the Exchange Agreement, the Company experienced a change of control as four new directors, all of whom were directors of Epic Corp., were appointed to the Company’s board, all of the Company’s prior management resigned and were replaced by management nominated by Epic Corp., and former stockholders of Epic Corp. were issued shares of the Company’s common stock that constituted approximately 58.1% of the Company’s issued and outstanding shares, on an undiluted basis, at the time of closing of the Exchange Agreement. As a result, the Company determined to treat the acquisition of Epic Corp. as a reverse merger and recapitalization for accounting purposes, with Epic Corp. as the acquirer for accounting purposes. Effective August 18, 2015, the Company completed a merger with its wholly-owned subsidiary, Epic Stores Corp., a Nevada corporation, which was incorporated solely to effect a change in its name. As a result, the Company changed its name from “Be At TV, Inc.” to “Epic Stores Corp.”. This name change was effected to reflect the change in the Company’s business resulting from the closing of the Exchange Agreement. Also effective August 18, 2015, the Company completed a reverse split of its authorized and issued and outstanding shares of common stock, on the basis of one new share of common stock for each 2.4 shares of authorized, issued and outstanding shares of common stock prior to completion of the reverse split. In accordance with Staff Accouting Bulletin (“ SAB Pursuant to the reverse stock split approved by our Board of Directors, each 2.4 shares of issued and outstanding common stock and warrants, respectively, were combined into and became one share of common stock and no fractional shares were issued. The accompany financial statements and related disclosures give retroactive effect to the reverse stock split for all periods presented. Under Nevada law, because the reverse stock split was approved by the Board of Directors and (i) both the number of authorized shares of the common stock and the number of issued and outstanding shares of common stock were proportionally reduced as a result of the reverse stock split, (ii) the reverse stock split does not adversely affect any other class of stock of the Company and (iii) the Company did not pay money or issue scrip to stockholders who would otherwise be entitled to receive a fractional share as a result of the reverse stock split, stockholder approval was not required. The Company currently has four wholly-owned subsidiaries, being Epic Stores, LLC, a Nevada limited liability company, Epic Stores 2 LLC, a Nevada limited liability company, Epic Stores III LLC, a Nevada limited company, and Epic Corp, a Nevada corporation. The Company operates its retail stores through its wholly-owned subsidiaries. Atlas Global LLC (“ Atlas VIE The Company, each of its subsidiaries and Atlas, a VIE, are collectively referred to herein as the “ Company Description of Business The Company is a second hand goods retailer that operates second hand retail stores in the United States. The Company focuses on offering high quality, on-trend second hand clothing, accessories and household products at affordable prices. Additionally, the Company sells used goods that do not meet or exceed its strict quality standards through the wholesale market. The Company maintains executive offices in Phoenix, Arizona. As of June 30, 2015, the Company had 12 operating stores in four states, being Arizona, Nevada, Colorado and Texas. The Company has one additional location under construction in Texas.

BASIS OF PRESENTATION AND GOING

BASIS OF PRESENTATION AND GOING CONCERN	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND GOING CONCERN	The accompanying unaudited interim condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation SX. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements, and should be read in conjunction with the audited consolidated financial statements and notes thereto for the year ended December 31, 2014. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim period presented have been reflected herein. The results of operations for the interim period are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited consolidated financial statements for the most recent fiscal period have been omitted. Principles of Consolidation Going Concern 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 has incurred cumulative net losses of $10,011,131 since its inception and requires additional capital for its contemplated operational and marketing activities to take place. Additional financing may not be available to the Company when needed or, if available, it may not be obtained on commercially reasonable terms. If the Company is not able to obtain the additional financing on a timely basis, if and when it is needed, the Company will be forced to delay or scale down some or all of its business activities, sell certain business assets or perhaps even cease the operation of its business. Since inception the Company has funded its operations primarily through equity and debt financings and it expects that it will continue to fund its operations through equity and debt financing. If the Company raises additional financing by issuing equity securities, its existing stockholders’ ownership will be diluted. Obtaining commercial loans, assuming those loans would be available, will increase the Company’s liabilities and future cash commitments.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	This summary of significant accounting policies is presented to assist in understanding the Company’s financial statements. The consolidated financial statements and notes are representations of the Company’s management, who are responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America, and have been consistently applied in the preparation of the financial statements. Use of Estimates Cash and Cash Equivalents Concentration of credit risk Fair Value of Financial Instruments As required by the Fair Value Measurements and Disclosures FASB Level 1 – observable inputs such as quoted prices in active markets; Level 2 – inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and Level 3 – unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. The three levels of the fair value hierarchy are described below: Level 1: Cash and unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; and Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity). Variable interest entity Earnings (Loss) per Share Earnings Per Share Recently Issued Accounting Pronouncements

VARIABLE INTEREST ENTITY

VARIABLE INTEREST ENTITY	6 Months Ended
	Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
VARIABLE INTEREST ENTITY	As of June 30, 2015 and December 31, 2014, the Company determined that Atlas fit the description of a VIE, with the Company as the primary beneficiary, because officers and directors of the Company are the majority shareholders of Atlas and have the ability to direct the activities of the entity. Atlas is also contracted to provide all inventory collected that meets quality standards to the Company at fixed rates. As a result of the control the Company has over Atlas, the accounts of Atlas have been consolidated with the accounts of the Company in accordance with ASC 810-10. The carrying amount and classification of the assets and liabilities of Atlas that are included in the Company’s consolidated balance sheets are as follows: June 30, 2015 December 31, 2014 Total current assets $ 223,470 $ 94,474 Total assets 599,864 562,322 Total current liabilities 215,007 140,365 Total liabilities 415,007 629,365 The amounts shown in the above table as of June 30, 2015 and December 31, 2014 include intercompany payables and receivables that have been eliminated in consolidating Atlas with the Company. As of June 30, 2015 and December 31, 2014, $173,812 and $62,820 were payables due to Atlas for inventory received. As of June 30, 2015 and December 31, 2014, $0 and $7,288 were payable to the Company for expenses paid on behalf of Atlas. As of June 30, 2015 and December 31, 2014, $35,620 and $0 were payable to Atlas for expenses paid on behalf of the Company. The amounts and classification of income and expenses of Atlas that are in the Company’s consolidated statements of operations are as follows: Three Months Ending June 30, 2015 June 30, 2014 Revenues $ 161,575 $ 586,735 Cost of goods (80,753 ) (350,707 ) Gross margin 80,822 236,028 Expenses 27,336 276,440 Net income (loss) $ (53,486 ) $ (40,412 ) The amounts shown in the above table for the three months ended June 30, 2015 and 2014, include sales and purchases that have been eliminated in consolidating Atlas with the Company. During the three months ended June 30, 2015 and 2014, the Company purchased inventory from Atlas of $167,059 and $314,681, respectively. Six Months Ending June 30, 2015 June 30, 2014 Revenues $ 341,900 $ 1,105,114 Cost of goods (179,810 ) (625,165 ) Gross margin 162,090 479,366 Expenses 124,260 466,342 Net income (loss) $ 37,830 $ 13,024 The amounts shown in the above table for the six months ended June 30, 2015 and 2014, include sales and purchases that have been eliminated in consolidating Atlas with the Company. During the six months ended June 30, 2015 and 2014, the Company purchased inventory from Atlas of $344,262 and $643,827, respectively.

INVENTORY

INVENTORY	6 Months Ended
	Jun. 30, 2015
Inventory Disclosure [Abstract]
INVENTORY	The components of inventories are as follows: June 30, 2015 December 31, 2014 Merchandise goods $ 165,395 $ 217,109 Less reserve for inventory shrinkage and obsolescence — — Total, net of reserves $ 165,395 $ 217,109 The Company evaluated the need to increase its market reserves for excess and slow-moving inventories and determined that no reserve was needed for the periods ended June 30, 2015 and December 31, 2014. As part of the Company’s valuation analysis of inventory, the Company also analyzed its inventory to determine if reserves were needed for inventory shrinkage. At June 30, 2015 and December 31, 2014, respectively, the Company determined no such reserves were needed.

FIXED ASSETS

FIXED ASSETS	6 Months Ended
	Jun. 30, 2015
Property, Plant and Equipment [Abstract]
FIXED ASSETS	Fixed assets consist of the following: June 30, 2015 December 31, 2014 Furniture and fixtures $ 884,232 $ 788,735 Donation bins 604,960 631,047 Capitalized equipment leases 199,390 179,762 1,688,582 1,599,524 Less accumulated depreciation and amortization (605,695 ) (470,393 ) Property and equipment, net $ 1,082,887 $ 1,129,151 Fixed assets are recorded on the basis of cost and depreciated using a straight-line method over the estimated useful lives of fixed assets. Leasehold improvements are amortized over the estimated useful life of the assets. Expenditures which significantly improve or extend the life of an asset are capitalized and depreciated over the asset’s remaining useful life. The Company expenses maintenance and repair costs as incurred. Depreciation expense for the three months ended June 30, 2015 and 2014 was $85,147 and $38,749, respectively. Depreciation expense for the six months ended June 30, 2015 and 2014 was $154,610 and $92,828, respectively.

TENANT IMPROVEMENTS

TENANT IMPROVEMENTS	6 Months Ended
	Jun. 30, 2015
Notes to Financial Statements
TENANT IMPROVEMENTS	Tenant improvements consist of the following: June 30, 2015 December 31, 2014 Tenant Improvements $ 873,270 $ 538,329 Less accumulated depreciation and amortization (28,994 ) (14,414 ) Tenant improvements, net $ 844,276 $ 523,915 Leasehold improvements are amortized over the shorter of the useful life of the assets or the estimated lease term (including probable lease renewals). Expenditures which significantly improve or extend the life of an asset are capitalized and depreciated over the asset’s remaining useful life. The Company expenses maintenance and repair costs as incurred. Depreciation expense for the three months ended June 30, 2015 and 2014 was $9,920 and $109, respectively. Depreciation expense for the six months ended June 30, 2015 and 2014 was $14,579 and $1,640, respectively.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	On May 20, 2015, the Company and a related party note holder agreed to settle an unsecured promissory note in the principal amount of $200,000. The entire principal outstanding under the note and the accrued interest thereon were settled in exchange for the issuance of one unit of Atlas. The note bore a 16% annual interest rate and was to mature on September 1, 2018. The Company was required to make interest only payments until maturity at which time the note was to be paid in full. From time to time, members of the Company have advanced funds to support its operations. On May 19, 2015, the Company and certain debt holders agreed to settle $89,000 in advances payable in exchange for one unit of Atlas. As of June 30, 2015 and December 31, 2014, the outstanding balance of advanced funds was $0 and $89,000, respectively. The advances were to be due on demand and did not bear interest. During the six months ended June 30, 2015, Dynamic Solutions Nevada LLC (“ Dynamic On January 1, 2015, the Company renegotiated existing consulting agreements with Wayne Riggs, Brian Davidson and Bobby Riggs, all of whom are officers and directors of the Company. Under these agreements, each officer is to receive compensation of $160,000 annually, a reimbursement for health insurance costs, and is entitled to participate in the Company’s stock option plan, when and if established. During the six months ended June 30, 2015, management consulting fees were paid to the officers in accordance with the terms of the management agreements. During the three and six months ended June 30, 2015, the Company’s Manager, Wayne Riggs, received $50,000 and $80,000, respectively, for the provision of management and business development services to the Company. During the three and six months ended June 30, 2015, the Company’s Chief Executive Officer, Brian Davidson, received $50,000 and $80,000, respectively, for the provision of management and business development services to the Company. During the three and six months ended June 30, 2015, the Company’s Chief Operating Officer, Bobby J. Riggs, received $50,000 and $80,000, respectively, for the provision of management and business development services to the Company. On March 3, 2015, Epic Corp. appointed Zachary Bradford to serve as the Chief Financial Officer (“ CFO Bluechip

NOTES PAYABLE

NOTES PAYABLE	6 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
NOTES PAYABLE	Epic Corp. On August 15, 2014, Epic Corp. issued two unsecured promissory notes to two investors, each in the principal amount of $250,000. The notes bear a 16% annual interest rate, maturing at the earlier of the sale of Epic Corp. or December 31, 2018. The notes also carry provisions that allow the holder to call the balance prior to maturity subject to early withdrawal penalties as follows: 12% if called in 2015, 8% if called in 2016 and 4% if called in 2017. On May 20, 2015, the Company and the noteholders agreed to settle 50% of the noteholders’ respective balances outstanding under the notes in consideration for the issuance of an aggregate of 233,791 shares of the common stock of Epic Corp. to each of the note holders. On January 15, 2015, Epic Corp. issued an unsecured promissory note to an investor in the principal amount of $100,000. The note bears no interest and is due upon demand. On March 2, 2015, the Company entered into a letter of intent with Epic Corp. pursuant to which the Company agreed to acquire all of the outstanding securities of Epic Corp. In connection with the entry into the letter of intent, on March 18, 2015, Epic Corp. entered into a loan agreement with a third party lender, pursuant to which the lender agreed to make a loan in the principal amount of $750,000 to Epic Corp. The loan bore interest at the rate of 12% per annum, and had a maturity date of September 18, 2015. As security for the secured convertible note, Epic Corp. provided the lender with security over all of its assets pursuant to the terms of a general security agreement made by Epic Corp. in favor of the lender. In connection with the closing of the Exchange Agreement on June 24, 2015, the principal amount outstanding under the March 18, 2015 note, and accrued interest thereon, totaling $770,959, was converted into units of the Company at a deemed conversion price of $0.882 per unit. Each unit consisted of one share of common stock in the capital of the Company and one warrant, each of which is exercisable into one share of common stock of the Company at a price of $1.02 until June 24, 2018. On April 16, 2015, Epic Corp. issued a secured convertible promissory note to an investor in the principal amount of $200,000. The note bears a 23% annual interest rate and matures on June 30, 2015. The note was convertible into one Class B Unit of Epic LLC. As a result of the contribution of all of the assets of Epic LLC to Epic Corp., the note is now convertible into 352,941 shares of Epic Corp.’s common stock, which represents the pro rata value provided to each Class B Unit holder at the time of the contribution. The note is secured by all assets of Epic Corp. The note carries a break-up provision which states that the parties shall use commercially reasonable efforts to negotiate future financing and convert the then outstanding principal and interest of the note into securities of Epic Corp. The note provided that, in the event the parties were unable to agree on mutually agreeable terms on or prior to June 30, 2015, the Company was to pay the lender, in addition to any other amounts due and owing under the note, a break-up fee in an amount equal to $50,000. The contingent balance of $50,000 has not been accrued as of June 30, 2015. As the parties were unable to finalize the negotiation of a future financing by June 30, 2015, this contingent fee became contractually due to the note holder subsequent to the end of the quarter. As of the date of this filing, the note is still in default and the Company and the note holder continue to negotiate the final terms of settlement. See Note 14 – SUBSEQUENT EVENTS for additional details. Atlas On April 4, 2012, Atlas issued an unsecured promissory note to an investor in the principal amount of $100,000. The note bears a 16% annual interest rate and matures five years from the date of issuance. Atlas is required to make interest only payments until maturity, at which time the note is to be paid in full. On August 7, 2012, Atlas issued an unsecured promissory note to an investor in the principal amount of $100,000. The note bears a 16% annual interest rate and matures five years from the date of issuance. Atlas is required to make interest only payments until maturity at which time the note is to be paid in full.

STOCKHOLDERS DEFICIT

STOCKHOLDERS DEFICIT	6 Months Ended
	Jun. 30, 2015
Equity [Abstract]
STOCKHOLDERS (DEFICIT)	Effective August 18, 2015, the Company completed a reverse split of the Company’s authorized, issued and outstanding common stock on the basis of one new share of common stock for each 2.4 shares of their authorized, issued and outstanding common stock prior to completion of the reverse split. In accordance with SAB Topic 4.C, the equity presentation has been retroactively applied to the presentation of these financial statements. See Note 14 – SUBSEQUENT EVENTS for additional details. Description of Share Capital Preferred Stock The Company is authorized to issue 10,000,000 shares of preferred stock having a par value of $0.0001 per share. The Company had no issued and outstanding shares of preferred stock as of June 30, 2015 and December 31, 2014, respectively. The Company’s board of directors has the ability to designate rights to its preferred stock. As of the date of these financial statements, the board has made no such designation. Common Stock The Company is authorized to issue 687,500,000 shares of common stock having a par value of $0.0001 per share. The Company had 34,383,109 and 15,903,948 issued and outstanding shares of common stock as of June 30, 2015 and December 31, 2014, respectively. Investment in Epic Corp. During the six months ended June 30, 2015, Epic Corp. settled a total of $250,000 notes payable by issued 634,458 shares of Epic Corp.’s common stock. These were subsequently exchanged for 467,582 shares of the Company’s common stock in connection with the closing of the Exchange Agreement. See Note 9 - NOTES PAYABLE for additional details. During the six months ended June 30, 2015, Epic Corp. received $803,000 from 10 investors to purchase 4,737,670 shares of Epic Corp.’s common stock. These were subsequently exchanged for 3,491,564 shares of the Company’s common stock in connection with the closing of the Exchange Agreement. Investment in Epic Stores Corp. On June 24, 2015, in connection with the closing of the Exchange Agreement, the Company received $1,550,000 from 12 investors in exchange for 1,757,370 units of the Company. Each unit consisted of one share of common stock in the capital of the Company and one warrant, each of which is exercisable into one share of common stock of the Company at a price of $1.02 until June 24, 2018. On June 24, 2015, in connection with the closing of the Exchange Agreement, the principal amount outstanding under the March 18, 2015 note, and accrued interest thereon, totaling $770,959, was converted into 874,103 units of the Company at a deemed conversion price of $0.882 per unit. Each unit consisted of one share of common stock in the capital of the Company and one warrant, each of which is exercisable into one share of common stock of the Company at a price of $1.02 until June 24, 2018. Dividends Paid and Declared During the six months ended June 30, 2015, the Company declared $357,688 in dividends and paid $369,713 in dividends to shareholders. On May 21, 2015, the Company had declared and unpaid dividends totaling $74,687 due to former Class C Unit holders of Epic LLC. These unpaid dividends were settled through the issuance of an aggregate of 131,449 shares of common stock of Epic Corp. in connection with the contribution of the assets of Epic LLC to Epic Corp. These were subsequently exchanged for 96,875 shares of the Company’s common stock in connection with the closing of the Exchange Agreement. Atlas Global, LLC The interest of each member of Atlas is in the form of units. Atlas has a class of units designated as Class A Units, which represent capital interests. Each Class A Unit is subject to a resale restriction requiring that the member hold the unit for a minimum of one calendar year from the date of original issue. Atlas had 103 units issued and outstanding as of June 30, 2015 and December 31, 2014.

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	6 Months Ended
	Jun. 30, 2015
Other Liabilities Disclosure [Abstract]
STOCK OPTIONS AND WARRANTS	The following is a summary of warrant activity during the six months ended June 30, 2015. Number of Warrant Shares Weighted Average Exercise Price Balance, December 31, 2014 104,167 $ 0.24 Warrants granted and assumed 3,679,162 1.02 Warrants expired — — Warrants cancelled 104,164 — Warrants exercised — — Balance, June 30, 2015 3,679,162 $ 1.02 All warrants outstanding as of June 30, 2015 are exercisable. All warrants granted during the six months ending June 30, 2015 were granted in connection with the closing of the Exchange Agreement on June 24, 2015. See Note 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS and Note 9 – STOCKHOLDERS’ DEFICIT for additional details.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	The Company does not have any off-balance sheet transactions. Contractual Obligations The following illustrates the Company’s contractual obligations as of June 30, 2015 and the respective future commitments related to same: Year 1 Year 2 Year 3 Year 4 Year 5 Total December 2015 December 2016 December 2017 December 2018 December 2019 Thereafter Long-Term Debt Obligations $ 450,000 $ — $ — 450,000 $ — $ — $ — Current Debt Obligations $ 300,000 $ 300,000 $ — — $ — $ — $ — Capital Leases $ 177,875 $ 22,879 $ 47,045 47,996 $ 34,886 $ 17,287 $ 7,782 Operating Lease Obligations $ 17,329,612 $ 1,098,239 $ 2,145,105 2,169,884 $ 2,137,230 $ 1,837,408 $ 7,941,746 Total $ 18,257,487 $ 1,421,118 $ 2,192,150 2,667,880 $ 2,172,116 $ 1,854,695 $ 7,949,528 Property Lease Obligations. The remaining aggregate lease payments under the operating leases for the Company’s facilities as of June 30, 2015 are as follows: 2015 $ 1,098,239 2016 2,145,105 2017 2,169,884 2018 2,137,230 2019 1,837,408 Thereafter 7,941,746 $ 17,329,612

INCENTIVES FROM LESSORS

INCENTIVES FROM LESSORS	6 Months Ended
	Jun. 30, 2015
Leases [Abstract]
INCENTIVES FROM LESSORS	The Company received $80,500 from landlords as construction contributions pursuant to agreed-upon terms of certain lease agreements during the six months ended June 30, 2015 and was due an additional $39,469 as of June, 30, 2015. Landlord construction contributions usually take the form of up-front cash reimbursements for tenant improvements. Depending on the specifics of the leased space and the lease agreement, amounts paid for structural components are recorded during the construction period as leasehold improvements and the landlord construction contributions are recorded as an incentive from lessor. The incentive from lessor is amortized over the life of the lease and netted against rent expense. Amortization of the incentives from lessors was $7,025 and $14,050 for the three and six months ended June 30, 2015.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	Effective August 18, 2015, the Company completed a merger with its wholly-owned subsidiary, Epic Stores Corp., a Nevada corporation, which was incorporated solely to effect a change in its name. As a result, the Company changed its name from “Be At TV, Inc.” to “Epic Stores Corp.”. This name change was effected to reflect the change in the Company’s business resulting from the closing of the Exchange Agreement. In connection with the name change, the Company’s trading symbol is expected to change from “BETV” to “EPSC”, on a date to be determined upon confirmation from the Financial Industry Regulatory Authority, which is expected to be on or about September 16, 2015. Also effective August 18, 2015, the Company completed a reverse split of its authorized, issued and outstanding shares of common stock, on the basis of one new share of common stock for each 2.4 authorized, issued and outstanding shares of common stock prior to the completion of the reverse split. In accordance with SAB Topic 4.C, the equity presentation has been retroactively applied to the presentation of these financial statements. The Company and a noteholder are negotiating the settlement of a $200,000 note payable which was in default as of July 1, 2015. Under the default terms the Company is required to pay a $50,000 breakup fee in addition to any principal and interest. See Note 9 – NOTES PAYABLE for additional details. On August 11, 2015 the Company executed a secured six month promissory note in the principal amount of $150,000. The loan will be repaid over 126 equal payments of $1,547 over the six month term, payments will equal $195,000 over the six month term. The loan is secured by all assets of the Company. As of August 14, 2015, the Company had completed all obligations to receive landlord reimbursements of $253,000 from a current landlord for tenant improvements completed during the six months ended June 30, 2015. As of August 17, 2015, the Company had received $235,000 due under this agreement.

BASIS OF PRESENTATION AND GOI20

BASIS OF PRESENTATION AND GOING CONCERN (Policies)	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Principles of Consolidation	The condensed consolidated financial statements include the accounts of the Company, its subsidiaries and Atlas. All significant intercompany balances and transactions have been eliminated.
Going Concern	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 has incurred cumulative net losses of $10,011,131 since its inception and requires additional capital for its contemplated operational and marketing activities to take place. Additional financing may not be available to the Company when needed or, if available, it may not be obtained on commercially reasonable terms. If the Company is not able to obtain the additional financing on a timely basis, if and when it is needed, the Company will be forced to delay or scale down some or all of its business activities, sell certain business assets or perhaps even cease the operation of its business. Since inception the Company has funded its operations primarily through equity and debt financings and it expects that it will continue to fund its operations through equity and debt financing. If the Company raises additional financing by issuing equity securities, its existing stockholders’ ownership will be diluted. Obtaining commercial loans, assuming those loans would be available, will increase the Company’s liabilities and future cash commitments.

SUMMARY OF SIGNIFICANT ACCOUN21

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates
Cash and Cash Equivalents	Cash and Cash Equivalents
Concentration of credit risk	The Company maintains cash balances at financial institutions. Accounts at such institutions are insured by the Federal Deposit Insurance Corporation up to $250,000. As of December 31, 2015 and June 30, 2015, the Company's uninsured cash balances were approximately $0 and $157,056, respectively.
Fair Value of Financial Instruments	Fair Value of Financial Instruments As required by the Fair Value Measurements and Disclosures FASB The three levels of the fair value hierarchy are described below: Level 1: Cash and unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; and Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity).
Variable interest entity	Variable interest entity
Earnings (Loss) per Share	The Company reports earnings (loss) per share in accordance with FASB Standards ASC 260-10 “ Earnings Per Share
Recently Issued Accounting Pronouncements	The Company has evaluated all other recent accounting pronouncements through August 17, 2015, and believes that none of them will have a material effect on the Company’s consolidated financial position, results of operations or cash flows.

VARIABLE INTEREST ENTITY (Table

VARIABLE INTEREST ENTITY (Tables)	6 Months Ended
	Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Amounts Recognized in Balance Sheet	June 30, 2015 December 31, 2014 Total current assets $ 223,470 $ 94,474 Total assets 599,864 562,322 Total current liabilities 215,007 140,365 Total liabilities 415,007 629,365
Schedule of Statement of Operations - 3M	Three Months Ending June 30, 2015 June 30, 2014 Revenues $ 161,575 $ 586,735 Cost of goods (80,753 ) (350,707 ) Gross margin 80,822 236,028 Expenses 27,336 276,440 Net income (loss) $ (53,486 ) $ (40,412 )
Schedule of Statement of Operations - 6M	Six Months Ending June 30, 2015 June 30, 2014 Revenues $ 341,900 $ 1,105,114 Cost of goods (179,810 ) (625,165 ) Gross margin 162,090 479,366 Expenses 124,260 466,342 Net income (loss) $ 37,830 $ 13,024

INVENTORY (Tables)

INVENTORY (Tables)	6 Months Ended
	Jun. 30, 2015
Inventory Disclosure [Abstract]
Schedule of Inventory	June 30, 2015 December 31, 2014 Merchandise goods $ 165,395 $ 217,109 Less reserve for inventory shrinkage and obsolescence — — Total, net of reserves $ 165,395 $ 217,109

FIXED ASSETS (Tables)

FIXED ASSETS (Tables)	6 Months Ended
	Jun. 30, 2015
Property, Plant and Equipment [Abstract]
Schedule of Fixed Assets	June 30, 2015 December 31, 2014 Furniture and fixtures $ 884,232 $ 788,735 Donation bins 604,960 631,047 Capitalized equipment leases 199,390 179,762 1,688,582 1,599,524 Less accumulated depreciation and amortization (605,695 ) (470,393 ) Property and equipment, net $ 1,082,887 $ 1,129,151

TENANT IMPROVEMENTS (Tables)

TENANT IMPROVEMENTS (Tables)	6 Months Ended
	Jun. 30, 2015
Notes to Financial Statements
Schedule of Tenant Improvements	June 30, 2015 December 31, 2014 Tenant Improvements $ 873,270 $ 538,329 Less accumulated depreciation and amortization (28,994 ) (14,414 ) Tenant improvements, net $ 844,276 $ 523,915

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	6 Months Ended
	Jun. 30, 2015
Other Liabilities Disclosure [Abstract]
Schedule of Warrany Activity	Number of Warrant Shares Weighted Average Exercise Price Balance, December 31, 2014 104,167 $ 0.24 Warrants granted and assumed 3,679,162 1.02 Warrants expired — — Warrants cancelled 104,164 — Warrants exercised — — Balance, June 30, 2015 3,679,162 $ 1.02

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended
	Jun. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of Contractual Obligations	Year 1 Year 2 Year 3 Year 4 Year 5 Total December 2015 December 2016 December 2017 December 2018 December 2019 Thereafter Long-Term Debt Obligations $ 450,000 $ — $ — 450,000 $ — $ — $ — Current Debt Obligations $ 300,000 $ 300,000 $ — — $ — $ — $ — Capital Leases $ 177,875 $ 22,879 $ 47,045 47,996 $ 34,886 $ 17,287 $ 7,782 Operating Lease Obligations $ 17,329,612 $ 1,098,239 $ 2,145,105 2,169,884 $ 2,137,230 $ 1,837,408 $ 7,941,746 Total $ 18,257,487 $ 1,421,118 $ 2,192,150 2,667,880 $ 2,172,116 $ 1,854,695 $ 7,949,528
Schedule of Operating Leases	2015 $ 1,098,239 2016 2,145,105 2017 2,169,884 2018 2,137,230 2019 1,837,408 Thereafter 7,941,746 $ 17,329,612

ORGANIZATION AND DESCRIPTION 28

ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)	6 Months Ended
	Jun. 30, 2015$ / sharesshares	Dec. 31, 2014shares
Date of Incorporation	Apr. 30, 2012
Common stock, shares outstanding	34,383,109	15,903,948
Stock Split Ratio	2.4
Exchange Agreement
Common stock, shares outstanding	27,083,493
Shares Issued	19,959,970
Warrants Issued	1,151,857
Warrants, Exercise Price | $ / shares	$ 1.02
Warrants, Maturity Date	Jun. 24, 2018

BASIS OF PRESENTATION AND GOI29

BASIS OF PRESENTATION AND GOING CONCERN (Details Narrative)	6 Months Ended
	Jun. 30, 2015USD ($)
Basis Of Presentation And Going Concern Details Narrative
Cumulative Net Losses	$ 10,011,131

SUMMARY OF SIGNIFICANT ACCOUN30

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	Jun. 30, 2015	Dec. 31, 2014	Jun. 30, 2014	Dec. 31, 2013
Accounting Policies [Abstract]
Cash	$ 451,229	$ 157,692	$ 219,978	$ 250,188
FDIC	250,000
Uninsured cash balance	$ 0	$ 157,692

VARIABLE INTEREST ENTITY - Sche

VARIABLE INTEREST ENTITY - Schedule of Amounts Recognized in Balance Sheet (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Total current assets	$ 718,040	$ 418,725
Total assets	2,693,802	2,107,049
Total current liabilities	1,571,630	1,167,923
Total liabilities	3,453,547	3,112,840
Atlas
Total current assets	223,470	94,474
Total assets	599,864	562,322
Total current liabilities	215,007	140,365
Total liabilities	$ 415,007	$ 629,365

VARIABLE INTEREST ENTITY - Sc32

VARIABLE INTEREST ENTITY - Schedule of Statement of Operations - 3M (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Total revenues	$ 1,773,435	$ 1,439,513	$ 3,766,990	$ 2,835,861
Cost of revenues	(434,043)	(326,890)	(883,971)	(643,988)
Total operating expenses	3,106,763	1,722,962	5,849,324	3,564,161
Net loss	(3,058,461)	(1,428,066)	(3,058,461)	(1,428,066)
Atlas
Total revenues	161,575	586,735	1,105,114	341,900
Cost of revenues	(80,753)	(350,707)	(625,165)	(179,810)
Gross margin	80,822	236,028	479,366	162,090
Total operating expenses	27,336	276,440	466,342	124,260
Net loss	$ (53,486)	$ (40,412)	$ 13,024	$ 37,830

VARIABLE INTEREST ENTITY - Sc33

VARIABLE INTEREST ENTITY - Schedule of Statement of Operations - 6M (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Total revenues	$ 1,773,435	$ 1,439,513	$ 3,766,990	$ 2,835,861
Cost of revenues	(434,043)	(326,890)	(883,971)	(643,988)
Total operating expenses	3,106,763	1,722,962	5,849,324	3,564,161
Net loss	(3,058,461)	(1,428,066)	(3,058,461)	(1,428,066)
Atlas
Total revenues	161,575	586,735	1,105,114	341,900
Cost of revenues	(80,753)	(350,707)	(625,165)	(179,810)
Gross margin	80,822	236,028	479,366	162,090
Total operating expenses	27,336	276,440	466,342	124,260
Net loss	$ (53,486)	$ (40,412)	$ 13,024	$ 37,830

VARIABLE INTEREST ENTITY (Detai

VARIABLE INTEREST ENTITY (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Inventory	$ 165,395		$ 165,395		$ 217,109
Inventory purchased			51,714	$ 105,412
Atlas
Inventory	173,812		173,812		$ 62,820
Inventory purchased	$ 167,059	$ 314,681	$ 344,262	$ 643,827

INVENTORY - Schedule of Invento

INVENTORY - Schedule of Inventory (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Merchandise goods	$ 165,395	$ 217,109
Less reserve for inventory shrinkage and obsolescence
Total, net of reserves	$ 165,395	$ 217,109

FIXED ASSETS - Schedule of Fixe

FIXED ASSETS - Schedule of Fixed Assets (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Furniture and fixtures	$ 884,232	$ 788,735
Donation bins	604,960	631,047
Capitalized equipment leases	199,390	179,762
Fixed assets, gross	1,688,582	1,599,524
Fixed assets, net	1,082,887	1,129,151
Fixed Assets
Less accumulated depreciation and amortization	$ (605,695)	$ (470,393)

FIXED ASSETS (Details Narrative

FIXED ASSETS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Fixed Assets
Depreciation expense	$ 85,147	$ 38,749	$ 154,610	$ 92,828

TENANT IMPROVEMENTS - Schedule

TENANT IMPROVEMENTS - Schedule of Tenant Improvements (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Tenant Improvements	$ 873,270	$ 538,329
Tenant improvements, net	844,276	523,915
Tenant Improvement
Less accumulated depreciation and amortization	$ (28,994)	$ (14,414)

TENANT IMPROVEMENTS (Details Na

TENANT IMPROVEMENTS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Tenant Improvement
Depreciation expense	$ 9,920	$ 109	$ 14,579	$ 1,640

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Accounts payable and accrued liabilities	$ 1,180,902		$ 1,180,902		$ 910,251
Loans from related parties current portion					$ 89,000
Investment in tenant improvements			$ (334,940)	$ (105,605)
Professional Fees	$ 327,012	$ 172,947	$ 468,568	$ 380,394
Promissory Note Settlement
Date of Debt Instrument			May 20, 2015
Debt Instrument	200,000		$ 200,000
Debt Instrument, Interest Rate			16.00%
Debt Instrument, Maturity Date			Sep. 1, 2018
Debt Settlement
Date of Debt Instrument			May 19, 2015
Accounts payable and accrued liabilities	89,000		$ 89,000
Dynamic
Accounts payable and accrued liabilities	9,000		9,000
Investment in tenant improvements			43,535
Manager
Salary compensation	50,000		80,000
CEO
Salary compensation	50,000		80,000
COO
Salary compensation	$ 50,000		80,000
CFO
Monthly Consulting Fee			5,500
Monthly Additional Fee			200
Bluechip
Monthly Consulting Fee			8,000
Professional Fees			$ 55,000

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - Jun. 30, 2015 - USD ($)	Total
E1
Date of Debt Instrument	Aug. 15, 2014
Debt Instrument	$ 250,000
Debt Instrument, Interest Rate	16.00%
Debt Instrument, Maturity Date	Dec. 31, 2018
Debt Instrument, Shares Issued	233,791
E2
Date of Debt Instrument	Aug. 15, 2014
Debt Instrument	$ 250,000
Debt Instrument, Interest Rate	16.00%
Debt Instrument, Maturity Date	Dec. 31, 2018
Debt Instrument, Shares Issued	233,791
E3
Date of Debt Instrument	Jan. 15, 2015
Debt Instrument	$ 100,000
E4
Date of Debt Instrument	Apr. 16, 2015
Debt Instrument	$ 200,000
Debt Instrument, Interest Rate	23.00%
Debt Instrument, Maturity Date	Jun. 30, 2015
Debt Instrument, Shares Issued	352,941
E-Loan Agmt
Date of Debt Instrument	Mar. 18, 2015
Debt Instrument	$ 750,000
Debt Instrument, Interest Rate	12.00%
Debt Instrument, Maturity Date	Sep. 18, 2015
Debt Instrument Description	In connection with the closing of the Exchange Agreement on June 24, 2015, the principal amount outstanding under the March 18, 2015 note, and accrued interest thereon, totaling $770,959, was converted into units of the Company at a deemed conversion price of $0.882 per unit. Each unit consisted of one share of common stock in the capital of the Company and one warrant, each of which is exercisable into one share of common stock of the Company at a price of $1.02 until June 24, 2018. The note carries a break-up provision which states that the parties shall use commercially reasonable efforts to negotiate future financing and convert the then outstanding principal and interest of the note into securities of Epic Corp. The note provided that, in the event the parties were unable to agree on mutually agreeable terms on or prior to June 30, 2015, the Company was to pay the lender, in addition to any other amounts due and owing under the note, a break-up fee in an amount equal to $50,000. The contingent balance of $50,000 has not been accrued as of June 30, 2015. As the parties were unable to finalize the negotiation of a future financing by June 30, 2015, this contingent fee became contractually due to the note holder subsequent to the end of the quarter.
A1
Date of Debt Instrument	Apr. 4, 2012
Debt Instrument	$ 100,000
Debt Instrument, Interest Rate	16.00%
Debt Instrument, Maturity Date	Apr. 4, 2017
A2
Date of Debt Instrument	Aug. 7, 2012
Debt Instrument	$ 100,000
Debt Instrument, Interest Rate	16.00%
Debt Instrument, Maturity Date	Aug. 7, 2017

STOCKHOLDERS DEFICIT (Details N

STOCKHOLDERS DEFICIT (Details Narrative)	6 Months Ended
	Jun. 30, 2015USD ($)$ / sharesshares	Jun. 30, 2014USD ($)	Dec. 31, 2014$ / sharesshares
Stock Split Ratio	2.4
Preferred stock, par value (in dollars per share) | $ / shares	$ 0.0001		$ 0.0001
Preferred stock, shares authorized	10,000,000		10,000,000
Common stock, par value (in dollars per share) | $ / shares	$ 0.0001		$ 0.0001
Common stock, shares authorized	687,500,000		687,500,000
Common stock, shares issued	34,383,109		15,903,948
Common stock, shares outstanding	34,383,109		15,903,948
Shares issued to settle dividends payable | $	$ (74,686)
Investment in Epic
Shares Issued, New Issuances	4,737,670
Shares Issued, New Issuances, Value | $	$ 803,000
Shares Exchanged	3,491,564
Investment in Epic Stores
Shares Issued, New Issuances	1,757,370
Shares Issued, New Issuances, Value | $	$ 1,550,000
Shares Exchanged, Unit Description	Each unit consisted of one share of common stock in the capital of the Company and one warrant, each of which is exercisable into one share of common stock of the Company at a price of $1.02 until June 24, 2018.
Investment in Epic Stores #2
Shares Issued, New Issuances	874,103
Shares Issued, New Issuances, Value | $	$ 770,959
Conversion price per share | $ / shares	$ 0.882
Shares Exchanged, Unit Description	Each unit consisted of one share of common stock in the capital of the Company and one warrant, each of which is exercisable into one share of common stock of the Company at a price of $1.02 until June 24, 2018.
Dividend Declared
Dividends | $	$ 357,688
Dividend Paid
Dividends | $	$ 369,713
Epic - Class C
Shares Exchanged	131,449
Shares issued to settle dividends payable | $	$ (74,687)

STOCK OPTIONS AND WARRANTS - Sc

STOCK OPTIONS AND WARRANTS - Schedule of Warrany Activity (Details) - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2015	Dec. 31, 2014
Other Liabilities Disclosure [Abstract]
Beginning Balance, number of shares	104,167
Beginning Balance, weighted average exercise price	$ 0.24
Warrants granted and assumed, number of shares	3,679,162
Warrants granted and assumed, weighted average exercise price	$ 1.02
Warrants expired, number of shares
Warrants expired, weighted average exercise price
Warrants cancelled, number of shares	104,164
Warrants cancelled, weighted average exercise price
Warrants exercised, number of shares
Warrants exercised, weighted average exercise price
Ending Balance, number of shares	3,679,162	104,167
Ending Balance, weighted average exercise price	$ 1.02	$ 0.24

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Schedule of Contractual Obligations (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Long-Term Debt Obligations	$ 450,000	$ 700,000
Current Debt Obligations	300,000
Capital Leases	177,875
Operating Lease Obligations	17,329,612
Total	$ 18,257,487
Year 1
Long-Term Debt Obligations
Current Debt Obligations	$ 300,000
Capital Leases	22,879
Operating Lease Obligations	1,098,239
Total	$ 1,421,118
Year 2
Long-Term Debt Obligations
Current Debt Obligations
Capital Leases	$ 47,045
Operating Lease Obligations	2,145,105
Total	2,192,150
Year 3
Long-Term Debt Obligations	$ 450,000
Current Debt Obligations
Capital Leases	$ 47,996
Operating Lease Obligations	2,169,884
Total	$ 2,667,880
Year 4
Long-Term Debt Obligations
Current Debt Obligations
Capital Leases	$ 34,886
Operating Lease Obligations	2,137,230
Total	$ 2,172,116
Year 5
Long-Term Debt Obligations
Current Debt Obligations
Capital Leases	$ 17,287
Operating Lease Obligations	1,837,408
Total	$ 1,854,695
Thereafter
Long-Term Debt Obligations
Current Debt Obligations
Capital Leases	$ 7,782
Operating Lease Obligations	7,941,746
Total	$ 7,949,528

COMMITMENTS AND CONTINGENCIES45

COMMITMENTS AND CONTINGENCIES - Schedule of Operating Leases (Details)	Jun. 30, 2015USD ($)
Commitments and Contingencies Disclosure [Abstract]
2,015	$ 1,098,239
2,016	2,145,105
2,017	2,169,884
2,018	2,137,230
2,019	1,837,408
Thereafter	7,941,746
Operating Lease Obligations	$ 17,329,612

COMMITMENTS AND CONTINGENCIES46

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Commitments and Contingencies Disclosure [Abstract]
Lease Term, Min			5 years
Lease Term, Max			10 years
Deferred Rent	$ 1,259,371		$ 1,259,371
Rent expense	$ 646,227	$ 364,276	$ 1,298,327	$ 702,321

INCENTIVES FROM LESSORS (Detail

INCENTIVES FROM LESSORS (Details Narrative) - Jun. 30, 2015 - Landlord - USD ($)	Total	Total
Contributions		$ 80,500
Contributions, outstanding		(39,469)
Amortization of incentives	$ 7,025	$ 14,050

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Jun. 30, 2015 - USD ($)	Total
Promissory Note
Debt Instrument	$ 150,000
Date of Debt Instrument	Aug. 11, 2015
Debt Instrument, Term	6 months
Debt Instrument, Repayment Description	The loan will be repaid over 126 equal payments of $1,547 over the six month term, payments will equal $195,000 over the six month term. The loan is secured by all assets of the Company.
Landlord
Reimbursements	$ 253,000
Promissory Note Settlement
Date of Default	Jul. 1, 2015
Debt Instrument	$ 200,000
Breakup fee	$ 50,000
Date of Debt Instrument	May 20, 2015