Epic Stores (EPSC) 10-K 30 Mar 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 29, 2016	Jun. 30, 2015
Document And Entity Information
Entity Registrant Name	EPIC STORES CORP.
Entity Central Index Key	1,558,009
Document Type	10-K
Document Period End Date	Dec. 31, 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?	Yes
Entity Filer Category	Non-accelerated Filer
Entity Public Float			$ 37,015,501
Entity Common Stock, Shares Outstanding		39,180,263
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,015

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Current assets
Cash		$ 142,034
Accounts receivable		17,529
Inventory	$ 76,433	$ 217,109
Deferred rents
Prepaid expense	$ 33,809	$ 8,362
Total current assets	110,242	385,034
Deposits	55,025	34,377
Fixed assets, net	617,267	662,184
Tenant improvements, net	872,060	577,781
Total assets	1,654,594	1,659,376
Current liabilities
Accounts payable and accrued liabilities	1,539,524	775,653
Accounts payable to related parties	413,507	$ 55,532
Bank overdraw	4,449
Deferred rents - current portion	33,127	$ 123,620
Equipment loan - current portion	39,601	$ 39,805
Notes payable - current portion	703,914
Loans from related parties	231,938
Total current liabilities	2,966,060	$ 994,610
Deferred rents	1,456,409	820,349
Equipment loan	115,396	127,908
Notes payable	250,000	500,000
Declared dividends	85,399	96,660
Total liabilities	$ 4,873,264	$ 2,539,527
Stockholders deficit
Preferred stock, $0.001 par value; 10,000,000 shares authorized; 0 and 0 shares issued and outstanding as of December 31, 2015 and December 31, 2014, respectively
Common stock; $0.0001 par value; 687,500,000 shares authorized; 38,123,120 and 15,903,948 shares issued and outstanding as of December 31, 2015 and December 31, 2014, respectively	$ 3,812	$ 1,590
Additional paid-in capital	10,875,648	5,616,294
Accumulated deficit	(14,098,130)	(6,498,035)
Total stockholders deficit of the Company	(3,218,670)	(880,151)
Total liabilities and stockholders deficit	$ 1,654,594	$ 1,659,376

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	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	38,123,120	15,903,948

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Statement [Abstract]
Retail revenues	$ 6,456,593	$ 5,207,572
Wholesale revenues	223,943	389,522
Total revenues	6,680,536	5,597,094
Cost of revenues	(1,587,566)	(1,753,496)
Gross profit	5,092,970	3,843,598
Operating expenses
Payroll and related expenses	5,194,742	3,160,763
Rent expense	2,996,529	1,742,232
General and administrative expenses	2,046,143	2,137,567
Professional fees	1,169,644	799,490
Depreciation and amortization expense	269,087	151,710
Total operating expenses	11,676,145	7,991,762
Loss from operations	(6,583,175)	(4,148,164)
Other income (expense)
Interest expense	(285,661)	(16,073)
Other income	18,111	7,903
Total other expense	(267,550)	(8,170)
Net loss	$ (6,850,725)	$ (4,156,334)
Basic loss per common share	$ (0.26)	$ (0.23)
Basic weighted average common shares outstanding	26,536,767	18,064,196

Consolidated Statement of Stock

Consolidated Statement of Stockholders Equity (Deficit) - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning balance, shares at Dec. 31, 2013	11,374,127
Beginning balance, amount at Dec. 31, 2013	$ 1,137	$ 2,132,635	$ (1,824,564)	$ 309,208
Shares issued in lieu of salaries payable, shares	329,039
Shares issued in lieu of salaries payable, amount	$ 33	252,967		253,000
Shares issued for direct investment, shares	4,200,782
Shares issued for direct investment, amount	$ 420	3,230,692		$ 3,231,112
Dividends payable settled with shares, amount
Dividends declared			$ (517,137)	$ (517,137)
Net loss			(4,156,334)	(4,156,334)
Ending balance, shares at Dec. 31, 2014	15,903,948
Ending balance, amount at Dec. 31, 2014	$ 1,590	5,616,294	$ (6,498,035)	(880,151)
Shares issued for direct investment, shares	6,537,995
Shares issued for direct investment, amount	$ 654	3,149,347		3,150,001
Loans settled with shares, shares	1,317,922
Loans settled with shares, amount	$ 132	999,868		1,000,000
Dividends payable settled with shares, shares	96,875
Dividends payable settled with shares, amount	$ 10	74,677		(74,687)
Shares issued for services, shares	1,446,789
Shares issued for services, amount	$ 145	$ 624,103		$ 624,248
Shares issued for reverse merger, shares	11,791,679
Shares issued for reverse merger, amount	1,179	(1,179)
Stock dividends to shareholders, shares	1,004,149
Stock dividends to shareholders, amount	$ 100	$ 391,582	$ (391,682)
Dividends declared			(357,688)	$ (357,688)
Net loss			(6,850,725)	(6,850,725)
Ending balance, shares at Dec. 31, 2015	38,123,120
Ending balance, amount at Dec. 31, 2015	$ 3,812	$ 10,875,648	$ (14,098,130)	$ (3,218,670)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Cash Flows from Operating Activities
Net loss	$ (6,850,725)	$ (4,156,334)
Adjustments to reconcile net loss to net cash used in operating activities:
Gain on sale of fixed assets	(28,362)
Stock based compensation	470,647
Shares issued for interest	$ 20,958
Shares issued in lieu of salaries payable		$ 253,000
Penalty increase to note payable	$ 50,000
Bank overdraw	4,449
Amortization of original issue discount	80,036
Depreciation and amortization	269,087	$ 151,710
Changes in assets and liabilities
Increase in deferred rents	545,567	648,979
Decrease in prepaid expense	(25,447)	(8,362)
(Increase) in deposits	(20,648)	(14,110)
Decrease in inventory	140,676	13,009
Increase (decrease) in accounts payable to related parties	357,975	15,906
Increase (decrease) in accounts payable and accrued liabilities	763,871	574,984
(Increase) decrease in accounts receivable	17,529	(15,380)
Net cash used in operating activities	(4,050,786)	(2,536,598)
Cash Flows from investing
Purchase of fixed assets	(126,065)	(294,224)
Investment in tenant improvements	(331,625)	(533,252)
Net cash used in investing activities	(457,690)	(827,476)
Cash Flows from Financing Activities
Proceeds from issuance of common stock	3,150,001	3,251,112
Dividends paid to shareholders	(294,262)	$ (420,447)
Principal payments on note payable	(303,022)
Proceeds from notes payable	1,626,900	$ 500,000
Proceeds from related party debts	231,938
Principal payments on capital leases	(45,113)	$ (47,968)
Net cash from financing activities	4,366,442	3,282,697
Net increase (decrease) in cash	(142,034)	(81,377)
Beginning cash balance	$ 142,034	223,411
Ending cash balance		142,034
Supplemental disclosure of cash flow information
Cash paid for interest	$ 191,488	$ 16,073
Cash paid for tax
Non-Cash investing and financing transactions
Stock based compensation to officers	$ 470,647
Stock dividend	391,618
Debt settled with shares	(1,000,000)	$ (253,000)
Shares issued to settle dividends payable	$ (74,687)

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	Dec. 31, 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 Accounting Bulletin (“ SAB 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. The Company, and each of its subsidiaries 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 December 31, 2015, the Company had 10 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	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND GOING CONCERN	Principles of Consolidation Going Concern

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 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 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 Fair Value of Financial Instruments As required by the Fair Value Measurements and Disclosures 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). Property and Equipment Furniture and Fixtures 5 - 7 Years Leasehold Improvements Shorter of lease term or useful life. Impairment of Long-Lived Assets The Company evaluates the performance of its stores to determine impairment of its long-lived assets at retail stores. Stores that have been operating for less than 12 months are excluded from the analysis because of lack of historical financial results or trends. Each new store needs between 12 months and 24 months to mature and begin generating positive cash flows. For purposes of this evaluation, long-lived assets subject to store impairments include leasehold improvements as well as certain intangible assets such as broker and finder fees, lease rights, key money on store leases, and any other non-transferable assets. All intangible assets are subject to impairment analysis if they are non-refundable in nature. If the Company identifies an indicator of impairment, it assesses recoverability by comparing, per store, the carrying amount of the store assets to the estimated future undiscounted cash flows associated with the store. An impairment loss is recognized when the carrying amount is not recoverable and is measured as the excess of carrying value over fair value. Such estimated fair values are generally determined by using the discounted future cash flows using a rate that approximates the Company's weighted average cost of capital. The key assumptions used in management's estimates of projected cash flow at its retail stores deal largely with forecasts of sales levels, gross margins and payroll costs. These forecasts are typically based on historical trends and take into account recent developments as well as management's plans and intentions. Any material change in manufacturing costs or raw material costs could significantly impact projected future cash flows of retail stores, and these factors are considered in evaluating impairment. Other factors, such as increased competition or a decrease in the desirability of the Company's products, could lead to lower projected sales levels which would adversely impact cash flows. A significant change in cash flows in the future could result in an impairment of long lived assets. The Company performed a recoverability test on its stores and did not identify any indicators of impairment at its retail stores, and determined that no impairment charges were required, for the years ended December 31, 2015 and 2014, respectively. Revenue Recognition Revenue Recognition Revenue Recognition in Financial Statements Revenue Recognition ASC 605-45-50-3 and ASC 605-45-50-4, "Taxes Collected from Customers and Remitted to Governmental Authorities" provide that the presentation of taxes on either a gross or net basis is an accounting policy decision. The Company collects various taxes assessed by governmental authorities and records these amounts on a net basis. The Company’s products are acquired on a bulk basis with the same price per pound being paid to suppliers regardless of the specific product types. To date, the Company has not internally tracked different categories of products as between, for example, clothing and household goods, as it has not had the system capability to support such categorizations. As such, it is impracticable to provide information on a per product basis. The Company does, however, differentiate between revenues received from retail sales versus revenue received from wholesale sales, which are amounts that are easily determinable. Sales Returns and Allowances Inventories The Company identifies potentially excess and slow-moving inventories by evaluating turn rates, inventory levels and other factors, and records lower of cost or market reserves for such identified excess and slow-moving inventories. As of December 31, 2015 and 2014, no such reserve had been recorded. Stock-Based Compensation Compensation - Stock Compensation Non-Employee Stock Based Compensation Earnings (Loss) per Share Earnings Per Share Advertising Concentration of Credit Risk Concentration of credit risk with respect to trade accounts receivable is limited by performing on-going credit evaluations of the Company's customers and adjusting credit limits based upon payment history and the customer's current credit worthiness. Collections and payments from customers are continuously monitored. The Company maintains an allowance for doubtful accounts which is based upon historical experience and specific customer collection issues that have been identified. While bad debt expenses have historically been within expectations and allowances established, the Company cannot guarantee that it will continue to experience the same credit loss rates that it has in the past. Income Taxes Subsequent to May 20, 2015 the Company merged with a corporation and, as a result, income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. Because the Company has no net income, the tax benefit of the accumulated net loss has been fully offset by an equal valuation allowance. Deferred Rent, Rent Expense and Tenant Allowances Capital Lease Obligations Recently Issued Accounting Pronouncements Development Stage Entities Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation The Company has evaluated all other recent accounting pronouncements through March 28, 2015, and believes that none of them will have a material effect on the Company's financial position, results of operations or cash flows. Restatement Upon completing the re-audit of the Company’s December 31, 2014 financial statements, an accounting error was discovered that misstated certain balance sheet amounts previously reported as of December 31, 2014. Specifically, the Company’s financial statements over-reported accounts receivable by $14,091 for the year ended December 31, 2014. In addition, the Company’s financial statements as of December 31, 2014 under-reported tenant improvements, net, by $53,866. Further, on January 12, 2016, an accounting error was discovered that misstated certain balance sheet and income statement amounts previously reported as of December 31, 2014. Specifically, the Company determined that Atlas Global, LLC did not meet the definition of a “variable interest entity” under ASC 810-10-15-14(a)(b). This evaluation was based upon the fact that Atlas Global, LLC was deemed sufficiently capitalized upon inception so as not to constitute a variable interest entity, and no events occurred that required remeasurement. As a result, the Company has deconsolidated Atlas Global, LLC in its consolidated financial statements. The deconsolidation of Atlas Global, LLC and reduction in reported accounts receivable described above resulted in a decrease in our net loss of $139,334 for the year ended December 31, 2014. There was a $0.01 decrease in our net loss per share for the year ended December 31, 2014. Details of the restated amounts for the years ended December 31, 2014 are set out below. The following is a summary of the impact of the restatement on the Company’s consolidated balance sheet at December 31, 2014: December 31, 2014 As previously reported Error correction As restated Cash $ 157,692 $ (15,658 ) (b) $ 142,034 Accounts receivable $ 34,562 $ (17,033 ) (a)(b) $ 17,529 Prepaid assets $ 9,362 $ (1,000 ) (a)(b) $ 8,362 Total current assets $ 418,725 $ (33,691 ) (a)(b) $ 385,034 Deposits $ 35,258 $ (881 ) (a)(b) $ 34,377 Fixed assets, net $ 1,129,151 $ (466,967 ) (b) $ 662,184 Tenant improvements, net $ 523,915 $ 53,866 (b)(c) $ 577,781 Total assets $ 2,107,049 $ (447,673 ) (a)(b)(c) $ 1,659,376 Accounts payable and accrued liabilities $ 910,251 $ (134,598 ) (b) $ 775,653 Equipment loan- current portion $ 45,052 $ (5,247 ) (b) $ 39,805 Loans from related parties-current portion $ 89,000 $ (89,000 ) (b) $ — Total current liabilities $ 1,167,923 $ (173,313 ) (b) $ 994,610 Notes payable to related party $ 200,000 $ (200,000 ) (b) $ — Notes payable $ 700,000 $ (200,000 ) (b) $ 500,000 Total liabilities $ 3,112,840 $ (573,313 ) (b) $ 2,539,527 Accumulated deficit $ (6,557,152 ) $ 59,117 (a)(b)(c) $ (6,498,035 ) Total stockholders’ equity of the Company $ (939,268 ) $ 59,117 (a)(b)(c) $ (880,151 ) Non-controlling interest $ (66,523 ) $ 66,523 (b) $ — Total stockholders’ equity to the Company $ (1,005,791 ) $ 125,640 (a)(b)(c) $ (880,151 ) (a) To correct errors related to allowance for doubtful accounts. (b) Correction related to the deconsolidation of Atlas Global, LLC (c) To correct error related to undercapitalized assets The following is a summary of the impact of the restatement on the Company’s consolidated statements of operations for the fiscal year ended December 31, 2014: December 31, 2014 As previously reported Error correction As restated Wholesale revenues $ 853,293 $ (463,771 ) (b) $ 389,522 Total revenues $ 6,060,865 $ (463,771 ) (b) $ 5,597,094 Cost of revenues $ (1,367,870 ) $ (385,626 ) (b) $ (1,753,496 ) Gross profit $ 4,692,995 $ (849,397 ) (b) $ 3,843,598 Payroll and related expenses $ 3,486,860 $ (326,097 ) (b) $ 3,160,763 General and administrative expenses $ 2,564,527 $ (426,960 ) (a)(b)(c) $ 2,137,567 Rent expense $ 1,742,732 $ (500 ) (b) $ 1,742,232 Professional fees $ 862,439 $ (62,949 ) (b) $ 799,490 Depreciation expense $ 249,703 $ (97,993 ) (b) $ 151,710 Total operating expenses $ 8,906,261 $ (914,499 ) (b) $ 7,991,762 Loss from operations $ (4,213,266 ) $ 65,102 (a)(b)(c) $ (4,148,164 ) Interest expense $ (81,617 ) $ 65,544 (b) $ (16,073 ) Other income $ 41,266 $ (33,363 ) (b) $ 7,903 Total other expense $ (40,351 ) $ 32,181 (b) $ (8,170 ) Net loss $ (4,253,617 ) $ 97,283 (a)(b)(c) $ (4,156,334 ) Less: Net gain (loss) attributable to non-controlling interest $ 42,051 $ (42,051 ) (b) $ — Net loss attributable to the Company $ (4,295,668 ) $ 139,334 (b) $ (4,156,334 ) Basic loss per common share $ (0.24 ) $ 0.01 (a)(b)(c) $ (0.23 ) (a) To correct errors related to allowance for doubtful accounts. (b) Correction related to the deconsolidation of Atlas Global, LLC Correct (c) Error related to undercapitalized assets The following is a summary of the impact of the restatement on the Company’s consolidated statements of equity for the fiscal year ended December 31, 2014: December 31, 2014 As previously reported Error correction As restated Accumulated deficit $ (6,557,152 ) $ 59,117 (a)(b)(c) $ (6,498,035 )) Total stockholders’ equity of the Company $ (939,268 ) $ 59,117 (a)(b)(c) $ (880,151 ) Non-controlling interest $ (66,523 ) $ 66,523 (b) $ — Total stockholders’ equity to the Company $ (1,005,791 ) $ 125,640 (a)(b)(c) $ (880,151 ) (a) To correct errors related to allowance for doubtful accounts. (b) Correction related to the deconsolidation of Atlas Global, LLC (c) To correct error related to undercapitalized assets The following is a summary of the impact of the restatement on the Company’s consolidated statements of cash flows for the fiscal year ended December 31, 2014: December 31, 2014 As previously reported Error correction As restated Net loss $ (4,253,617 ) $ 97,283 (a)(b) $ (4,156,334 ) Depreciation and amortization $ 249,703 $ (97,993 ) (a) $ 151,710 Increase in deposits $ (14,991 ) $ (881 ) (a) $ (14,110 ) Increase in prepaid expenses $ (9,362 ) $ 1,000 (a) $ (8,362 ) Increase (decrease in accounts payable $ — $ 15,906 (a) $ 15,906 Increase (decrease) in accounts payable $ 639,726 $ (64,742 ) (a) $ 574,984 Increase (decrease) in accounts receivable $ (13,425 ) $ (1,955 ) (a)(b) $ (15,380 ) Net cash used in operating activities $ (2,486,978 ) $ (36,424 ) (a)(b) $ (2,536,598 ) Purchase of fixed assets $ (420,303 ) $ 126,079 (b) $ (294,224 ) Investment in tenant improvements $ (479,386 ) $ (53,866 ) (b) $ (533,252 ) Net cash used in investing activities $ (899,689 ) $ 72,213 (b) $ (827,476 ) Proceeds from issuance of Common stock $ 3,251,112 $ (20,000 ) (b) $ 3,231,112 Dividends paid to shareholders $ (474,233 ) $ 53,756 (b) $ (420,477 ) Proceeds from related party debts $ 52,000 $ (52,000 ) (b) $ — Principal payments on capital leases $ (34,708 ) $ 6,770 (b) $ (27,938 ) Net cash provided by financing activities $ 3,294,171 $ (11,474 ) (b) $ 3,282,697 Net increase (decrease) in cash $ (92,496 ) $ 11,119 (b) $ (81,377 ) Beginning cash balance $ 250,188 $ (26,777 ) (b) $ 223,411 Ending cash balance $ 157,692 $ (15,658 ) (b) $ 142,034 Supplemental disclosure of cash flow information Cash paid for interest $ 49,617 $ (33,544 ) (b) $ 16,073 (a) To correct errors related to allowance for doubtful accounts. (b) Correction related to the deconsolidation of Atlas Global, LLC (c) To correct error related to undercapitalized assets

INVENTORY

INVENTORY	12 Months Ended
	Dec. 31, 2015
Inventory Disclosure [Abstract]
INVENTORY	The components of inventories are as follows: December 31, 2015 December 31, 2014 Merchandise goods $ 76,433 $ 217,109 Less reserve for inventory shrinkage and obsolescence — — Total, net of reserves $ 76,433 $ 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 December 31, 2015 and 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 December 31, 2015 and 2014, respectively, the Company determined no such reserves were needed.

FIXED ASSETS

FIXED ASSETS	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
FIXED ASSETS	Fixed assets consist of the following: December 31, 2015 December 31, 2014 Furniture and fixtures $ 873,196 $ 716,457 Capitalized equipment leases 241,936 209,539 1,115,132 925,996 Less accumulated depreciation and amortization (497,865 ) (263,812 ) Property and equipment, net $ 617,267 $ 662,184 Fixed assets are recorded on the basis of cost and depreciated using a straight-line method over the estimated useful lives of fixed 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 years ended December 31, 2015 and 2014 was $231,741 and $144,218, respectively.

TENANT IMPROVEMENTS

TENANT IMPROVEMENTS	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
TENANT IMPROVEMENTS	Tenant improvements consist of the following December 31, 2015 December 31, 2014 Tenant Improvements $ 923,820 $ 592,195 Less accumulated depreciation and amortization (51,760 ) (14,414 ) Tenant improvements, net $ 872,060 $ 577,781 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 years ended December 31, 2015 and 2014 was $37,346 and $7,492, respectively.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	From time to time, members of the Company have advanced funds to support its operations. As of December 31, 2015 and December 31, 2014, the outstanding balance of advanced funds was $231,938 and $0, respectively. The advances are due on demand and do not bear interest. During the year ended December 31, 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 year ended December 31, 2015, management consulting fees were paid to the officers in accordance with the terms of the management agreements. During the year ended December 31, 2015, Wayne Riggs, a director and manager of the Company, received $106,667 for the provision of management and business development services to the Company. Effective September 15, 2015, the Company renegotiated its existing consulting agreement with Mr. Riggs. Under the renegotiated terms, Mr. Riggs will continue to provide his services as a director of the Company without compensation. During the year ended December 31, 2015, the Company’s Chief Executive Officer, Brian Davidson, received $140,000, for the provision of management and business development services to the Company. $20,000 in unpaid management consulting fees remained due to Brian Davidson as of December 31, 2015. During the year ended December 31, 2015, the Company’s Chief Operating Officer, Bobby J. Riggs, received $146,667 for the provision of management and business development services to the Company. $13,333 in unpaid management consulting fees remained due to Bobby J. Riggs as of December 31, 2015. On March 3, 2015, Epic Corp. appointed Zachary Bradford to serve as the Chief Financial Officer (“ CFO Bluechip Atlas Global, LLC is a company controlled by Brian D avidson and Wayne Riggs who also serve as officers of the Company. The Company has first right of refusal to purchase all inventory collected by Atlas Global that meets the Company’s quality standards. The Company purchases this inventory at a fixed rate of $0.36 per pound. Atlas is responsible for payment of its own obligations and the Company has no responsibility in this regard. If the Company does not pay Atlas for the products the Company acquires from it, Atlas may have no way to cover its costs as it does not have any other significant customers, but the Company has no obligation to purchase from Atlas and no obligation to provide it with financial support in the event it is required. As of December 31, 2015 and December 31, 2014, $213,721 and $55,532 were payables due to Atlas for inventory received. During the years ended December 31, 2015 and 2014, the Company purchased inventory from Atlas of $435,576 and $1,764,315, respectively. Planet Green, LLC is a company controlled by a fam ily member of Wayne Riggs, a director of the Company. The Company purchases inventory collected by Planet Green, LLC that meets the Company’s quality standards. The Company purchases this inventory at a fixed rate of $0.36 per pound. The Company has no obligation to purchase from Planet Green, LLC. Planet Green, LLC is also solely responsible for payment of its own obligations and the Company has no responsibility and no obligation to provide it with financial support in the event it is required. As of December 31, 2015 and December 31, 2014, $152,826 and $12,773 were payables due to Planet Green, LLC for inventory received. During the years ended December 31, 2015 and 2014, the Company purchased inventory from Planet Green, LLC of $279,177 and $69,142, respectively.

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
NOTES PAYABLE	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 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 settled by the issuance of units of the Company at a deemed 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 matured on June 30, 2015. The note was convertible into one Class B Unit of Epic LLC. The note is secured by all assets of Epic Corp. At the time of issuance, the Company evaluated the conversion feature and determined that the value associated with the conversion feature was $0. In connection with the contribution of all of the assets of Epic LLC to Epic Corp., the Company offered the noteholder the opportunity to convert the note into 352,941 shares of Epic Corp.’s common stock, which represented the pro rata value provided to each Class B Unit holder at the time of the contribution. The note holder did not accept the proposed terms and as a result the note was not converted. 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 noteholder, in addition to any other amounts due and owing under the note, a break-up fee in an amount equal to $50,000. 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 as of July 1, 2015. As of the date of this filing, the Company has only made interest payments and the note is in default. The Company and the note holder negotiated extension terms subsequent to December 31, 2015 (See Note 14) On August 13, 2015, Epic Corp. issued a secured promissory note to an investor in the principal amount of $195,000. The note carried an original issue discount of $45,000, therefore $150,000 was received by the Company, net of the discount. The loan will be repaid over 126 equal payments of $1,547 over the six-month term and is secured by all assets of the Company. The original issue discount was recorded as a reduction of the principal balance and is being amortized over the life of term of the note. The balance of the note and unamortized debt discount are as follows: December 31, 2015 Note payable $ 47,976 Less unamortized debt discount (11,489 ) Note payable, net $ 36,487 During the year ended December 31, 2015, the Company paid $147,024 in principal and interest. The aggregate original issue discount feature has been accreted and charged to interest expense in the amount of $33,511 during the year ended December 31, 2015. On November 3, 2015, the Company issued a secured promissory note to an investor in the principal amount of $217,500. The note carried an original issue discount of $117,000, therefore $150,000 was received by the Company, net of the discount. The loan will be repaid over 126 equal daily payments of $1,726 and is secured by all assets of the Company. The original issue discount was recorded as a reduction of the principal balance and will be amortized over the life of term of the agreement. The balance of the note and unamortized debt discount are as follows: December 31, 2015 Note payable $ 145,008 Less unamortized debt discount (43,722 ) Note payable, net $ 101,286 During the year ended December 31, 2015, the Company paid $72,492 in principal and interest. The aggregate original issue discount feature has been accreted and charged to interest expense in the amount of $23,778 during the year ended December 31, 2015. On November 4, 2015, the Company issued a secured promissory note to an investor in the principal amount of $180,461. The note carried an original issue discount of $30,461, therefore $150,000 was received by the Company, net of the discount. The loan will be repaid over 187 equal daily payments of $968 and is secured by all assets of the Company. The original issue discount was recorded as a reduction of the principal balance and will be amortized over the life of term of the agreement. The balance of the note and unamortized debt discount are as follows: December 31, 2015 Note payable $ 143,667 Less unamortized debt discount (23,918 ) Note payable, net $ 119,749 During the year ended December 31, 2015, the Company paid $36,794 in principal and interest. The aggregate original issue discount feature has been accreted and charged to interest expense in the amount of $6,543 during the year ended December 31, 2015. On November 27, 2015, the Company issued a secured promissory note to an investor in the principal amount of $146,000. The note carried an original issue discount of $46,000, therefore $100,000 was received by the Company, net of the discount. The loan will be repaid over 80 equal daily payments of $1,825 and is secured by all assets of the Company. The original issue discount was recorded as a reduction of the principal balance and will be amortized over the life of term of the agreement. The balance of the note and unamortized debt discount are as follows: December 31, 2015 Note payable $ 113,150 Less unamortized debt discount (29,795 ) Note payable, net $ 83,355 During the year ended December 31, 2015, the Company paid $32,850 in principal and interest. The aggregate original issue discount feature has been accreted and charged to interest expense in the amount of $16,205 during the year ended December 31, 2015. On July 15, 2015, the Company issued a secured promissory note to an investor in the principal amount of $16,000. The note bears interest at a rate of 12% annually and matures on January 28, 2016. Amortized payments of interest and principal are due monthly. The Company has made all required payments under the note through December 31, 2015. On November 17, 2015, the Company issued a secured promissory note to an investor in the principal amount of $10,900. The note bears interest at a rate of 12% annually and matures on November 27, 2016. Amortized payments of interest and principal are due monthly. The Company has made all required payments under the note through December 31, 2015.

STOCKHOLDERS DEFICIT

STOCKHOLDERS DEFICIT	12 Months Ended
	Dec. 31, 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 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. Description of Share Capital Preferred Stock The Company is authorized to issue 10,000,000 shares of preferred stock having a par value of $0.001 per share. The Company had no issued and outstanding shares of preferred stock as of December 31, 2015 and 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 38,123,120 and 15,903,948 issued and outstanding shares of common stock as of December 31, 2015 and 2014, respectively. Investment in Epic Corp. During the year ended December 31, 2015, Epic Corp. received $800,000 from 3 investors to purchase 1,737,670 shares of Epic Corp.’s common stock. These were subsequently exchanged for 1,280,626 shares of the Company’s common stock in connection with the closing of the Exchange Agreement. On June 3, 2015, the Company issued an aggregate of 2,210,937 shares of common stock to four officers of the company and five stockholders of the company at a discounted price of $0.001 per share. 1,206,789 shares were issued to officers. The discount provided to the officers was fair valued at $0.39 per share in accordance with ASC 718 and recorded as payroll and related expenses of $470,647. 1,004,149 shares were issued to existing stockholders. The discount provided to the stockholders was deemed to be a stock dividend and was fair valued at $0.39 per share in accordance with ASC 718, and a reduction to retained earnings of $391,619 was recorded as a result. On May 20, 2015, Epic Corp. settled a total of $250,000 notes payable by the issuance of 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 8 - NOTES PAYABLE for additional details. 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 the issuance of 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 settled by the issuance of 874,103 units of the Company at a deemed 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. Effective October 7, 2015, the Company issued 1,250,000 units of the Company, at a price of $0.20 per unit, for proceeds of $250,000. Each unit was comprised of one share of common stock in the capital of the Company and one share purchase warrant, with each warrant being exercisable into one additional share at an exercise price of $0.30 per share for a period of two years after the closing of the financing. On November 20, 2015, the Company issued 200,000 shares of common stock pursuant to the terms of a letter agreement dated July 24, 2015 between the Company and a consultant pursuant to which the consultant agreed to provide investor relations services to the Company in consideration of the payment of a monthly fee of $15,000 per month and the issuance of 200,000 shares of common stock in the capital of the Company for the initial six month term of the agreement. The shares were valued at $0.64 per share or $128,000. On November 20, 2015, the Company issued 40,000 shares of common stock pursuant to the terms of an investor relations consulting agreement having an effective date of September 1, 2015 between the Company and Hayden IR, LLC (“Hayden”), pursuant to which Hayden agreed to provide investor relations services to the Company in consideration of: (i) the payment to Hayden of a monthly fee of $3,500 per month for the first three months of the term, $5,000 per month for months four through six of the term, $7,500 per month for months seven through ten of the term, and $8,500 per month for months eleven through thirteen of the term; and (ii) the issuance to Hayden of 40,000 shares of common stock in the capital of the Company. The shares were valued at $0.64 per share or $25,600. Effective November 20, 2015, the Company issued 1,250,000 units of the Company, at a price of $0.20 per unit, for proceeds of $250,000. Each unit was comprised of one share of common stock in the capital of the Company and one share purchase warrant, with each warrant being exercisable into one additional share at an exercise price of $0.30 per share for a period of two years after the closing of the financing. Effective December 10, 2015, the Company issued 500,000 shares of common stock in the capital of the Company, at a price of $0.30 per share, for proceeds of $150,000. Effective December 31, 2015, the Company issued 500,000 shares of common stock in the capital of the Company, at a price of $0.30 per share, for proceeds of $150,000. Dividends Paid and Declared During the year ended December 31, 2015, the Company declared $357,688 in dividends and paid $294,263 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.

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	12 Months Ended
	Dec. 31, 2015
Other Liabilities Disclosure [Abstract]
STOCK OPTIONS AND WARRANTS	The following is a summary of warrant activity during the year ended December 31, 2015: Number of Warrant Shares Weighted Average Exercise Price Balance, December 31, 2014 104,167 $ 0.24 Warrants granted and assumed 6,265,286 0.73 Warrants expired — — Warrants cancelled (104,164 ) 0.24 Warrants exercised — — Balance, December 31, 2015 6,265,286 $ 0.73 See Note 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS and Note 9 – STOCKHOLDERS’ DEFICIT for additional details on issuance of warrants during the year ending December 31, 2015.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 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 December 31, 2015 and the respective future commitments related to same: Year 1 Year 2 Year 3 Year 4 Year 5 Total December 2016 December 2017 December 2018 December 2019 December 2020 Thereafter Long-Term Debt Obligations $ 250,000 $ — $ — 250,000 $ — $ — $ — Current Debt Obligations $ 703,914 $ 703,914 $ — — $ — $ — $ — Capital Leases $ 154,997 $ 47,046 $ 47,996 34,886 $ 17,287 $ 7,782 $ — Operating Lease Obligations $ 16,222,372 $ 2,145,105 $ 2,160,884 2,137,230 $ 1,837,408 $ 1,755,471 $ 6,186,274 Total $ 17,331,283 $ 2,896,065 $ 2,208,880 2,422,116 $ 1,854,695 $ 1,763,253 $ 6,186,274 Property Lease Obligations. The remaining aggregate lease payments under the operating leases for the Company’s facilities as of December 31, 2015 are as follows: 2015 $ 2,145,105 2016 2,160,884 2017 2,137,230 2018 1,837,408 2019 1,755,471 Thereafter 6,186,274 $ 16,222,283

INCENTIVES FROM LESSORS

INCENTIVES FROM LESSORS	12 Months Ended
	Dec. 31, 2015
Leases [Abstract]
INCENTIVES FROM LESSORS	The Company received $333,500 from landlords as construction contributions pursuant to agreed-upon terms of certain lease agreements during the year ended December 31, 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 $52,969 for the year ended December 31, 2015.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	The Company was a limited liability company from inception until May 20, 2015 and treated as a partnership for federal and state income tax purposes with all income tax liabilities and/or benefits of the Company being passed through to the members. As such, no recognition of federal or state income taxes for the Company or its subsidiaries that are organized as limited liability companies have been provided for in the accompanying consolidated financial statements. Any uncertain tax position taken by the member is not an uncertain position of the Company. Subsequent to May 20, 2015 the Company merged with a corporation and, as a result, the Company provides for income taxes under FASB ASC 740, Accounting for Income Taxes. FASB ASC 740 requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect currently. FASB ASC 740 requires the reduction of deferred tax assets by a valuation allowance, if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. In the Company’s opinion, it is uncertain whether they will generate sufficient taxable income in the future to fully utilize the net deferred tax asset. Accordingly, a valuation allowance equal to the deferred tax asset has been recorded. The total deferred tax asset is $1,273,967 which is calculated by multiplying a 34% estimated tax rate by the cumulative net operating loss (NOL) adjusted for the following items: The components of the Company's deferred tax asset as of December 31, 2015 is as follows: For the period ended December 31, 2015 Book loss for the year $ (6,850,725 ) Adjustments: Flow-through losses allocated to LLC members prior to merger 2,627,675 Non-deductible debt discount expense — Non-deductible portion of meals and entertainment 5,441 Non-deductible portion of stock compensation 470,647 Non-deductible penalties — Tax loss for the year (3,746,962 ) Estimated effective tax rate 34 % Deferred tax asset $ (1,273,967 ) As of December 31, 2015 Deferred tax asset $ 1,273,967 Valuation allowance (1,273,967 ) Current taxes payable — Income tax expense $ — Below is a chart showing the total estimated corporate federal net operating loss (NOL) and the year in which it will expire. Year Amount Expiration 2015 $ 1,273,967 2035 Total $ 1,273,967 The Company will file its U.S. federal return for the year ended December 31, 2015 subsequent to the issuance of this filing. No tax returns are currently under examination by any tax authorities.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	On January 25, 2016, the Company entered into an amending agreement with the Company’s wholly-owned subsidiary, Epic Stores, LLC, and Epic Store Funding Corp. (the “Funding Corp.”), an entity that is not related to the Company, amending a note purchase agreement dated April 16, 2015, pursuant to which the subsidiary issued Funding Corp. a convertible promissory note dated April 16, 2015 in the principal amount of $200,000, which was to be repaid by the subsidiary to Funding Corp. on or before June 30, 2015. Under the terms of the original note purchase agreement, the subsidiary and Funding Corp. agreed that they would use their commercially reasonable efforts to agree upon the price and other terms of securities of the subsidiary into which Funding Corp. could, at its option, convert the principal and interest of the note and, in the event that they were unable to so agree on or prior to the June 30, 2015, the subsidiary would pay Funding Corp., in addition to any other amounts due and owing under the note, a break-up fee of $50,000. The Company completed the acquisition of the subsidiary on June 24, 2015. Notwithstanding that the subsidiary and Funding Corp. had not agreed to conversion terms by June 30, 2015, the fee was not paid. Pursuant to the terms of the amending agreement entered into on January 25, 2016: (a) the maturity date for repayment of the note was changed from June 30, 2015 to December 31, 2015; (b) the Company agreed to the pay Funding Corp. the fee of $50,000 on or prior to January 8, 2016, plus accrued interest at a rate of 23% per annum beginning on July 1, 2015, until the date of payment in full of the fee and any accrued but unpaid interest thereon, which accrued interest will be payable on the last day of each calendar month with the first such payment made on December 31, 2015; and (c) if all amounts owing under the note and the fee, including all accrued but unpaid interest thereon, have not been wired to Funding Corp. on or prior to February 2, 2016, the Company would be required to pay Funding Corp. an additional $25,000 on February 2, 2016, with interest at the rate of 23% per annum to accrue with respect to such $20,000 effective as of February 2, 2016 in the event such payment is not made on February 2, 2016. In consideration of the foregoing amendments, the Company agreed to issue Funding Corp., at the time of full repayment of all amounts owing in connection with the note: (a) 145,000 stock purchase warrants, plus (b) commencing on January 8, 2016, 1,000 warrants per day until the date of repayment of all amounts owing under the note. Each warrant will be exercisable into one share of the Company’s common stock at a price of $1.02 per share until the date that is two years from the date of issuance. On January 29, 2016, the Company entered into a securities purchase agreement dated January 27, 2016 with Old Main Capital, LLC (“Old Main”), pursuant to which Old Main agreed to purchase an aggregate of up to $500,000 in subscription amount corresponding to an aggregate of up to $543,478 in principal amount of 10% senior secured convertible promissory notes due, subject to the terms therein, 12 months from the date of issuance. The purchase will occur in up to four tranches, with the first tranche of $250,000 being closed upon the execution of the purchase agreement, the second tranche of $50,000 occurring within three trading days of the date that a registration statement registering shares of the Company’s common stock issuable upon conversion or redemption of the notes and issuable in lieu of the cash payment of interest on the notes is filed with the SEC, the third tranche of $50,000 occurring within three trading days of the date that the Company receives initial comments from the SEC on such registration statement or the date that the Company is notified by the SEC that such registration statement will not be reviewed, and the fourth tranche of $150,000 occurring within three trading days of the date that such registration statement is declared effective by the SEC. Old Main is not required to fund any of the second through fourth tranches if (a) an event of default occurs, (b) the Company has not timely filed (or obtained extensions and filed within the applicable grace period) all reports other than Form 8-K reports required to be filed pursuant to the Securities Exchange Act of 1934 and (c) the Company’s common stock is not DWAC eligible or subject to a “DTC” chill. The notes will bear interest at the rate of 10% per annum, which interest amount will be guaranteed for six months and such interest due on the notes for a period of six months will be deemed earned as of the original issue date of the notes. All overdue accrued and unpaid interest to be paid under the notes will incur a late fee at an interest rate equal to the lesser of 24% per annum or the maximum rate permitted by applicable law. At any time upon 10 days written notice to the holder of the notes, the Company may prepay any portion of the principal amount of the notes and any accrued and unpaid interest by paying the principal amount of the notes and interest multiplied by 130%. At the earlier of the six month anniversary of the closing date or the effective date of the registration statement described above, the Company must redeem 1/12 th On January 29, 2016, the Company issued Old Main a note in the principal amount of $271,739 with the original issue date of January 27, 2016 in exchange for $250,000 pursuant to the securities purchase agreement dated January 27, 2016 with Old Main. On January 29, 2016, the Company also entered into a registration rights agreement dated January 27, 2016 with Old Main pursuant to which the Company is obligated to file a registration statement to register the resale of the shares of the Company’s common stock issuable upon conversion of the notes. The Company also agreed to file the registration statement no later than the 45 th th On January 29, 2016, the Company’s subsidiaries jointly and severally agreed to guarantee and act as surety for the payment of the notes issued to Old Main pursuant to a subsidiary guarantee dated January 27, 2016. In addition, on January 29, 2016, the Company and its subsidiaries entered into a security agreement dated January 27, 2016 with Old Main, pursuant to which the Company and its subsidiaries agreed to pledge, grant and hypothecate to Old Main a perfected, first priority security interest in and to, a lien upon and a right of set-off against all of their respective right, title and interest of whatsoever kind and nature in and to, the collateral, including all goods, all contract rights and other general intangibles, all accounts, and all investment property and general intangibles respecting ownership and/or other equity interests in each of the Company’s subsidiaries. On January 29, 2016, the Company issued Old Main an 8% senior convertible promissory note in the principal amount of $500,000 with the original issue date of January 27, 2016 for Old Main’s commitment to the equity line transaction and preparation of the related transaction documents described above. The 8% note bears interest at the rate of 8% per annum. All overdue accrued and unpaid interest to be paid under the 8% note will incur a late fee at an interest rate equal to the lesser of 24% per annum or the maximum rate permitted by applicable law. At any time upon 10 days written notice to the holder of the 8% note, the Company may prepay any portion of the principal amount of the 8% note and any accrued and unpaid interest by paying the principal amount of the 8% note and interest multiplied by 130%. At the earlier of the six month anniversary of the original issue date or the date that a registration statement registering shares of the Company’s common stock issuable upon conversion of the 8% note is declared effective by the SEC, the Company must redeem 1/6 th In connection with the above transactions with Old Main, on January 29, 2016, the Company entered into a leak-out agreement dated January 27, 2016 with Conner Clay, pursuant to which it was agreed that Mr. Clay will be entitled to sell shares of the Company’s common stock in an amount equal to not more than 20% of the volume of the Company’s common stock on any given day of trading until the six month anniversary of the date of the leak-out agreement. On February 26, 2016, the Company issued a secured promissory note to an investor in the principal amount of $256,000. The note carried an original issue discount of $52,000, therefore $204,000 was received by the Company, net of the discount. The loan will be repaid in 147 equal payments of $1,742 and is secured by all assets of the Company. The original issue discount was recorded as a reduction of the principal balance and will be amortized over the life of term of the agreement. On February 25, 2016, the Company sold an aggregate of 357,143 shares of common stock at a price of US$0.70 per share for gross proceeds of US $250,000. The Company issued the shares to one non-U.S. person (as that term is defined in Regulation S of the Securities Act of 1933 Securities Act of 1933

BASIS OF PRESENTATION AND GOI21

BASIS OF PRESENTATION AND GOING CONCERN (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Principles of Consolidation	The consolidated financial statements include the accounts of the Company and its subsidiaries. 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 $14,098,130 since its inception and requires additional capital for its contemplated operational and marketing activities to take place. The Company’s ability to raise additional capital through the future issuance of common stock is unknown. Additional financing, the successful development of the Company’s contemplated plan of operations, and its transition, ultimately, to the attainment of profitable operations, are necessary for the Company to continue operations. The ability to successfully resolve these factors raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements of the Company do not include any adjustments that may result from the outcome of these aforementioned uncertainties.

SUMMARY OF SIGNIFICANT ACCOUN22

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Use of Estimates	The process of preparing financial statements in conformity with accounting principles generally accepted in the United States of America requires the use of estimates and assumptions regarding certain types of assets, liabilities, revenues and expenses. Such estimates primarily relate to unsettled transactions and events as of the date of the financial statements. Accordingly, upon settlement, actual results may differ from estimated amounts.
Cash and Cash Equivalents	For purposes of the statement of cash flows, the Company considers all highly liquid investments and short-term debt instruments with original maturities of three months or less to be cash equivalents. There was $nil and $142,034 in cash and cash equivalents as of December 31, 2015 and December 31, 2014, respectively.
Concentration of credit risk	Financial instruments that potentially subject the Company to concentration of credit risk consist primarily of cash (the amounts of which may, at times, exceed Federal Deposit Insurance Corporation limits on insurable amounts) and trade accounts receivable relating substantially to the Company's U.S. Wholesale segment. Cash is managed within established guidelines, and the Company mitigates its risk by investing through major financial institutions. Concentration of credit risk with respect to trade accounts receivable is limited by performing on-going credit evaluations of the Company's customers and adjusting credit limits based upon payment history and the customer's current credit worthiness. Collections and payments from customers are continuously monitored. The Company maintains an allowance for doubtful accounts which is based upon historical experience and specific customer collection issues that have been identified. While bad debt expenses have historically been within expectations and allowances established, the Company cannot guarantee that it will continue to experience the same credit loss rates that it has in the past.
Fair Value of Financial Instruments	The carrying amounts reflected in the balance sheets for cash, accounts payable and accrued expenses approximate the respective fair values due to the short maturities of these items. The Company does not hold any investments that are available-for-sale. As required by the Fair Value Measurements and Disclosures 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).
Property and Equipment	Property and equipment are recorded at historical cost. Minor additions and renewals are expensed in the year incurred. Major additions and renewals are capitalized and depreciated over their estimated useful lives. When property and equipment are retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective period. Depreciation is provided over the estimated useful lives of the related assets using the straight-line method for financial statement purposes. The Company uses other depreciation methods (generally accelerated) for tax purposes where appropriate. The estimated useful lives for significant property and equipment categories are as follows: Furniture and Fixtures 5 - 7 Years Leasehold Improvements Shorter of lease term or useful life.
Impairment of Long-Lived Assets	The Company assesses long-lived assets or asset groups for recoverability on a quarterly basis and when events or changes in circumstances indicate that their carrying amount may not be recoverable. The Company considers the following indicators, among others, that may trigger an impairment: (i) loss from operations or income from operations significantly below historical or projected future operating results; (ii) significant changes in the manner or use of the assets or in the Company's overall strategy with respect to the manner or use of the acquired assets or changes in its overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Company's stock price for a sustained period of time; and (vi) regulatory changes. The Company evaluates the performance of its stores to determine impairment of its long-lived assets at retail stores. Stores that have been operating for less than 12 months are excluded from the analysis because of lack of historical financial results or trends. Each new store needs between 12 months and 24 months to mature and begin generating positive cash flows. For purposes of this evaluation, long-lived assets subject to store impairments include leasehold improvements as well as certain intangible assets such as broker and finder fees, lease rights, key money on store leases, and any other non-transferable assets. All intangible assets are subject to impairment analysis if they are non-refundable in nature. If the Company identifies an indicator of impairment, it assesses recoverability by comparing, per store, the carrying amount of the store assets to the estimated future undiscounted cash flows associated with the store. An impairment loss is recognized when the carrying amount is not recoverable and is measured as the excess of carrying value over fair value. Such estimated fair values are generally determined by using the discounted future cash flows using a rate that approximates the Company's weighted average cost of capital. The key assumptions used in management's estimates of projected cash flow at its retail stores deal largely with forecasts of sales levels, gross margins and payroll costs. These forecasts are typically based on historical trends and take into account recent developments as well as management's plans and intentions. Any material change in manufacturing costs or raw material costs could significantly impact projected future cash flows of retail stores, and these factors are considered in evaluating impairment. Other factors, such as increased competition or a decrease in the desirability of the Company's products, could lead to lower projected sales levels which would adversely impact cash flows. A significant change in cash flows in the future could result in an impairment of long lived assets. The Company performed a recoverability test on its stores and did not identify any indicators of impairment at its retail stores, and determined that no impairment charges were required, for the years ended December 31, 2015 and 2014, respectively.
Revenue Recognition	The Company recognizes revenue on arrangements in accordance with ASC Section 605, " Revenue Recognition Revenue Recognition in Financial Statements Revenue Recognition ASC 605-45-50-3 and ASC 605-45-50-4, "Taxes Collected from Customers and Remitted to Governmental Authorities" provide that the presentation of taxes on either a gross or net basis is an accounting policy decision. The Company collects various taxes assessed by governmental authorities and records these amounts on a net basis. The Company’s products are acquired on a bulk basis with the same price per pound being paid to suppliers regardless of the specific product types. To date, the Company has not internally tracked different categories of products as between, for example, clothing and household goods, as it has not had the system capability to support such categorizations. As such, it is impracticable to provide information on a per product basis. The Company does, however, differentiate between revenues received from retail sales versus revenue received from wholesale sales, which are amounts that are easily determinable.
Sales Returns and Allowances	The Company analyzes its historical sales return experience and records an allowance for its wholesale and retail store sales. Estimating sales returns is based on many factors including expected return data communicated by customers. The Company regularly reviews those factors and makes adjustments when it believes that actual product returns and claims may differ from established reserves. If actual or expected future returns and claims are significantly greater or lower than reserves established, the Company would decrease or increase net revenues in the period in which it made such determination.
Inventories	Merchandise inventory is valued at the lower of average cost or market, utilizing the weighted average method. Average cost includes the direct cost of merchandise and related expenses. The Company records merchandise receipts at the time that both title and risk of loss for the merchandise transfers to the Company. The Company identifies potentially excess and slow-moving inventories by evaluating turn rates, inventory levels and other factors, and records lower of cost or market reserves for such identified excess and slow-moving inventories. As of December 31, 2015 and 2014, no such reserve had been recorded.
Stock-Based Compensation	The Company follows the guidelines in FASB Codification Topic ASC 718-10 " Compensation - Stock Compensation
Non-Employee Stock Based Compensation	The Company accounts for stock based compensation awards issued to non-employees for services, as prescribed by ASC 718-10, at either the fair value of the services rendered or the instruments issued in exchange for such services, whichever is more readily determinable, using the measurement date guidelines enumerated in ASC 505-50. The Company may issue compensatory shares for services including, but not limited to, executive, management, accounting, operations, corporate communication, financial and administrative consulting services.
Earnings (Loss) per Share	The Company reports earnings (loss) per share in accordance with FASB Standards ASC 260-10 " Earnings Per Share
Advertising	The Company does not defer advertising expenses but expenses them as incurred. Advertising expenses were $157,670, and $221,623 for the years ended December 31, 2015 and 2014, respectively, and were included in general and administrative expenses in the consolidated statements of operations.
Concentration of Credit Risk	Financial instruments that potentially subject the Company to concentration of credit risk consist primarily of cash (the amounts of which may, at times, exceed Federal Deposit Insurance Corporation limits on insurable amounts) and trade accounts receivable relating substantially to the Company's U.S. Wholesale segment. Cash is managed within established guidelines, and the Company mitigates its risk by investing through major financial institutions. Concentration of credit risk with respect to trade accounts receivable is limited by performing on-going credit evaluations of the Company's customers and adjusting credit limits based upon payment history and the customer's current credit worthiness. Collections and payments from customers are continuously monitored. The Company maintains an allowance for doubtful accounts which is based upon historical experience and specific customer collection issues that have been identified. While bad debt expenses have historically been within expectations and allowances established, the Company cannot guarantee that it will continue to experience the same credit loss rates that it has in the past.
Income Taxes	The Company was a limited liability company from inception until May 20, 2015 and treated as a partnership for federal and state income tax purposes with all income tax liabilities and/or benefits of the Company being passed through to the members. As such, no recognition of federal or state income taxes for the Company or its subsidiaries that are organized as limited liability companies have been provided for in the accompanying consolidated financial statements. Any uncertain tax position taken by the member is not an uncertain position of the Company. Subsequent to May 20, 2015 the Company merged with a corporation and, as a result, income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. Because the Company has no net income, the tax benefit of the accumulated net loss has been fully offset by an equal valuation allowance.
Deferred Rent, Rent Expense and Tenant Allowances	The Company occupies its retail stores, corporate office, manufacturing facilities, and distribution center under operating leases with terms of one to eleven years. Some leases contain renewal options for periods ranging from five to seven years under substantially the same terms and conditions as the original leases but with rent adjustments based on various factors specific to each agreement. Many of the store leases require payment of a specified minimum rent, a contingent rent based on a percentage of the store's net sales in excess of a specified threshold, plus defined escalating rent provisions. The Company recognizes its minimum rent expense on a straight-line basis over the term of the lease (including probable lease renewals) plus the construction period prior to occupancy of the retail location using a mid-month convention. Further, rent expenses include payments of real estate taxes, insurance and certain common area and maintenance costs in addition to the future minimum operating lease payments. Certain lease agreements provide for the Company to receive lease inducements or tenant allowances from landlords to assist in the financing of certain property. These inducements are recorded as a component of deferred rent and amortized as a reduction of rent expense over the term of the related lease.
Capital Lease Obligations	The Company leases certain equipment and vehicles that are classified as capital leases. The cost of equipment and vehicles under capital lease is included in the consolidated balance sheets as property and equipment and was recorded, net of accumulated depreciation, at $154,409 and $168,458 at December 31, 2015 and 2014, respectively. Accumulated depreciation of the leased equipment was recorded at $87,527 and $41,081 at December 31, 2015 and 2014 , respectively.
Recently Issued Accounting Pronouncements	On June 10, 2014, the FASB issued Accounting Standards Update ("ASU") No. 2014-10, Development Stage Entities Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation The Company has evaluated all other recent accounting pronouncements through March 28, 2015, and believes that none of them will have a material effect on the Company's financial position, results of operations or cash flows.
Restatement	Restatement Upon completing the re-audit of the Company’s December 31, 2014 financial statements, an accounting error was discovered that misstated certain balance sheet amounts previously reported as of December 31, 2014. Specifically, the Company’s financial statements over-reported accounts receivable by $14,091 for the year ended December 31, 2014. In addition, the Company’s financial statements as of December 31, 2014 under-reported tenant improvements, net, by $53,866. Further, on January 12, 2016, an accounting error was discovered that misstated certain balance sheet and income statement amounts previously reported as of December 31, 2014. Specifically, the Company determined that Atlas Global, LLC did not meet the definition of a “variable interest entity” under ASC 810-10-15-14(a)(b). This evaluation was based upon the fact that Atlas Global, LLC was deemed sufficiently capitalized upon inception so as not to constitute a variable interest entity, and no events occurred that required remeasurement. As a result, the Company has deconsolidated Atlas Global, LLC in its consolidated financial statements. The deconsolidation of Atlas Global, LLC and reduction in reported accounts receivable described above resulted in a decrease in our net loss of $139,334 for the year ended December 31, 2014. There was a $0.01 decrease in our net loss per share for the year ended December 31, 2014. Details of the restated amounts for the years ended December 31, 2014 are set out below. The following is a summary of the impact of the restatement on the Company’s consolidated balance sheet at December 31, 2014: December 31, 2014 As previously reported Error correction As restated Cash $ 157,692 $ (15,658 ) (b) $ 142,034 Accounts receivable $ 34,562 $ (17,033 ) (a)(b) $ 17,529 Prepaid assets $ 9,362 $ (1,000 ) (a)(b) $ 8,362 Total current assets $ 418,725 $ (33,691 ) (a)(b) $ 385,034 Deposits $ 35,258 $ (881 ) (a)(b) $ 34,377 Fixed assets, net $ 1,129,151 $ (466,967 ) (b) $ 662,184 Tenant improvements, net $ 523,915 $ 53,866 (b)(c) $ 577,781 Total assets $ 2,107,049 $ (447,673 ) (a)(b)(c) $ 1,659,376 Accounts payable and accrued liabilities $ 910,251 $ (134,598 ) (b) $ 775,653 Equipment loan- current portion $ 45,052 $ (5,247 ) (b) $ 39,805 Loans from related parties-current portion $ 89,000 $ (89,000 ) (b) $ — Total current liabilities $ 1,167,923 $ (173,313 ) (b) $ 994,610 Notes payable to related party $ 200,000 $ (200,000 ) (b) $ — Notes payable $ 700,000 $ (200,000 ) (b) $ 500,000 Total liabilities $ 3,112,840 $ (573,313 ) (b) $ 2,539,527 Accumulated deficit $ (6,557,152 ) $ 59,117 (a)(b)(c) $ (6,498,035 ) Total stockholders’ equity of the Company $ (939,268 ) $ 59,117 (a)(b)(c) $ (880,151 ) Non-controlling interest $ (66,523 ) $ 66,523 (b) $ — Total stockholders’ equity to the Company $ (1,005,791 ) $ 125,640 (a)(b)(c) $ (880,151 ) (a) To correct errors related to allowance for doubtful accounts. (b) Correction related to the deconsolidation of Atlas Global, LLC (c) To correct error related to undercapitalized assets The following is a summary of the impact of the restatement on the Company’s consolidated statements of operations for the fiscal year ended December 31, 2014: December 31, 2014 As previously reported Error correction As restated Wholesale revenues $ 853,293 $ (463,771 ) (b) $ 389,522 Total revenues $ 6,060,865 $ (463,771 ) (b) $ 5,597,094 Cost of revenues $ (1,367,870 ) $ (385,626 ) (b) $ (1,753,496 ) Gross profit $ 4,692,995 $ (849,397 ) (b) $ 3,843,598 Payroll and related expenses $ 3,486,860 $ (326,097 ) (b) $ 3,160,763 General and administrative expenses $ 2,564,527 $ (426,960 ) (a)(b)(c) $ 2,137,567 Rent expense $ 1,742,732 $ (500 ) (b) $ 1,742,232 Professional fees $ 862,439 $ (62,949 ) (b) $ 799,490 Depreciation expense $ 249,703 $ (97,993 ) (b) $ 151,710 Total operating expenses $ 8,906,261 $ (914,499 ) (b) $ 7,991,762 Loss from operations $ (4,213,266 ) $ 65,102 (a)(b)(c) $ (4,148,164 ) Interest expense $ (81,617 ) $ 65,544 (b) $ (16,073 ) Other income $ 41,266 $ (33,363 ) (b) $ 7,903 Total other expense $ (40,351 ) $ 32,181 (b) $ (8,170 ) Net loss $ (4,253,617 ) $ 97,283 (a)(b)(c) $ (4,156,334 ) Less: Net gain (loss) attributable to non-controlling interest $ 42,051 $ (42,051 ) (b) $ — Net loss attributable to the Company $ (4,295,668 ) $ 139,334 (b) $ (4,156,334 ) Basic loss per common share $ (0.24 ) $ 0.01 (a)(b)(c) $ (0.23 ) (a) To correct errors related to allowance for doubtful accounts. (b) Correction related to the deconsolidation of Atlas Global, LLC Correct (c) Error related to undercapitalized assets The following is a summary of the impact of the restatement on the Company’s consolidated statements of equity for the fiscal year ended December 31, 2014: December 31, 2014 As previously reported Error correction As restated Accumulated deficit $ (6,557,152 ) $ 59,117 (a)(b)(c) $ (6,498,035 )) Total stockholders’ equity of the Company $ (939,268 ) $ 59,117 (a)(b)(c) $ (880,151 ) Non-controlling interest $ (66,523 ) $ 66,523 (b) $ — Total stockholders’ equity to the Company $ (1,005,791 ) $ 125,640 (a)(b)(c) $ (880,151 ) (a) To correct errors related to allowance for doubtful accounts. (b) Correction related to the deconsolidation of Atlas Global, LLC (c) To correct error related to undercapitalized assets The following is a summary of the impact of the restatement on the Company’s consolidated statements of cash flows for the fiscal year ended December 31, 2014: December 31, 2014 As previously reported Error correction As restated Net loss $ (4,253,617 ) $ 97,283 (a)(b) $ (4,156,334 ) Depreciation and amortization $ 249,703 $ (97,993 ) (a) $ 151,710 Increase in deposits $ (14,991 ) $ (881 ) (a) $ (14,110 ) Increase in prepaid expenses $ (9,362 ) $ 1,000 (a) $ (8,362 ) Increase (decrease in accounts payable $ — $ 15,906 (a) $ 15,906 Increase (decrease) in accounts payable $ 639,726 $ (64,742 ) (a) $ 574,984 Increase (decrease) in accounts receivable $ (13,425 ) $ (1,955 ) (a)(b) $ (15,380 ) Net cash used in operating activities $ (2,486,978 ) $ (36,424 ) (a)(b) $ (2,536,598 ) Purchase of fixed assets $ (420,303 ) $ 126,079 (b) $ (294,224 ) Investment in tenant improvements $ (479,386 ) $ (53,866 ) (b) $ (533,252 ) Net cash used in investing activities $ (899,689 ) $ 72,213 (b) $ (827,476 ) Proceeds from issuance of Common stock $ 3,251,112 $ (20,000 ) (b) $ 3,231,112 Dividends paid to shareholders $ (474,233 ) $ 53,756 (b) $ (420,477 ) Proceeds from related party debts $ 52,000 $ (52,000 ) (b) $ — Principal payments on capital leases $ (34,708 ) $ 6,770 (b) $ (27,938 ) Net cash provided by financing activities $ 3,294,171 $ (11,474 ) (b) $ 3,282,697 Net increase (decrease) in cash $ (92,496 ) $ 11,119 (b) $ (81,377 ) Beginning cash balance $ 250,188 $ (26,777 ) (b) $ 223,411 Ending cash balance $ 157,692 $ (15,658 ) (b) $ 142,034 Supplemental disclosure of cash flow information Cash paid for interest $ 49,617 $ (33,544 ) (b) $ 16,073 (a) To correct errors related to allowance for doubtful accounts. (b) Correction related to the deconsolidation of Atlas Global, LLC (c) To correct error related to undercapitalized assets

SUMMARY OF SIGNIFICANT ACCOUN23

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2015
Summary Of Significant Accounting Policies Tables
Restatement of Consolidated Balance Sheet	December 31, 2014 As previously reported Error correction As restated Cash $ 157,692 $ (15,658 ) (b) $ 142,034 Accounts receivable $ 34,562 $ (17,033 ) (a)(b) $ 17,529 Prepaid assets $ 9,362 $ (1,000 ) (a)(b) $ 8,362 Total current assets $ 418,725 $ (33,691 ) (a)(b) $ 385,034 Deposits $ 35,258 $ (881 ) (a)(b) $ 34,377 Fixed assets, net $ 1,129,151 $ (466,967 ) (b) $ 662,184 Tenant improvements, net $ 523,915 $ 53,866 (b)(c) $ 577,781 Total assets $ 2,107,049 $ (447,673 ) (a)(b)(c) $ 1,659,376 Accounts payable and accrued liabilities $ 910,251 $ (134,598 ) (b) $ 775,653 Equipment loan- current portion $ 45,052 $ (5,247 ) (b) $ 39,805 Loans from related parties-current portion $ 89,000 $ (89,000 ) (b) $ — Total current liabilities $ 1,167,923 $ (173,313 ) (b) $ 994,610 Notes payable to related party $ 200,000 $ (200,000 ) (b) $ — Notes payable $ 700,000 $ (200,000 ) (b) $ 500,000 Total liabilities $ 3,112,840 $ (573,313 ) (b) $ 2,539,527 Accumulated deficit $ (6,557,152 ) $ 59,117 (a)(b)(c) $ (6,498,035 ) Total stockholders’ equity of the Company $ (939,268 ) $ 59,117 (a)(b)(c) $ (880,151 ) Non-controlling interest $ (66,523 ) $ 66,523 (b) $ — Total stockholders’ equity to the Company $ (1,005,791 ) $ 125,640 (a)(b)(c) $ (880,151 ) (a) To correct errors related to allowance for doubtful accounts. (b) Correction related to the deconsolidation of Atlas Global, LLC (c) To correct error related to undercapitalized assets
Restatement of Consolidated Statements of Operations	December 31, 2014 As previously reported Error correction As restated Wholesale revenues $ 853,293 $ (463,771 ) (b) $ 389,522 Total revenues $ 6,060,865 $ (463,771 ) (b) $ 5,597,094 Cost of revenues $ (1,367,870 ) $ (385,626 ) (b) $ (1,753,496 ) Gross profit $ 4,692,995 $ (849,397 ) (b) $ 3,843,598 Payroll and related expenses $ 3,486,860 $ (326,097 ) (b) $ 3,160,763 General and administrative expenses $ 2,564,527 $ (426,960 ) (a)(b)(c) $ 2,137,567 Rent expense $ 1,742,732 $ (500 ) (b) $ 1,742,232 Professional fees $ 862,439 $ (62,949 ) (b) $ 799,490 Depreciation expense $ 249,703 $ (97,993 ) (b) $ 151,710 Total operating expenses $ 8,906,261 $ (914,499 ) (b) $ 7,991,762 Loss from operations $ (4,213,266 ) $ 65,102 (a)(b)(c) $ (4,148,164 ) Interest expense $ (81,617 ) $ 65,544 (b) $ (16,073 ) Other income $ 41,266 $ (33,363 ) (b) $ 7,903 Total other expense $ (40,351 ) $ 32,181 (b) $ (8,170 ) Net loss $ (4,253,617 ) $ 97,283 (a)(b)(c) $ (4,156,334 ) Less: Net gain (loss) attributable to non-controlling interest $ 42,051 $ (42,051 ) (b) $ — Net loss attributable to the Company $ (4,295,668 ) $ 139,334 (b) $ (4,156,334 ) Basic loss per common share $ (0.24 ) $ 0.01 (a)(b)(c) $ (0.23 ) (a) To correct errors related to allowance for doubtful accounts. (b) Correction related to the deconsolidation of Atlas Global, LLC Correct (c) Error related to undercapitalized assets
Restatement of Consolidated Statements of Equity	December 31, 2014 As previously reported Error correction As restated Accumulated deficit $ (6,557,152 ) $ 59,117 (a)(b)(c) $ (6,498,035 )) Total stockholders’ equity of the Company $ (939,268 ) $ 59,117 (a)(b)(c) $ (880,151 ) Non-controlling interest $ (66,523 ) $ 66,523 (b) $ — Total stockholders’ equity to the Company $ (1,005,791 ) $ 125,640 (a)(b)(c) $ (880,151 ) (a) To correct errors related to allowance for doubtful accounts. (b) Correction related to the deconsolidation of Atlas Global, LLC (c) To correct error related to undercapitalized assets
Restatement of Consolidated Statements of Cash Flows	December 31, 2014 As previously reported Error correction As restated Net loss $ (4,253,617 ) $ 97,283 (a)(b) $ (4,156,334 ) Depreciation and amortization $ 249,703 $ (97,993 ) (a) $ 151,710 Increase in deposits $ (14,991 ) $ (881 ) (a) $ (14,110 ) Increase in prepaid expenses $ (9,362 ) $ 1,000 (a) $ (8,362 ) Increase (decrease in accounts payable $ — $ 15,906 (a) $ 15,906 Increase (decrease) in accounts payable $ 639,726 $ (64,742 ) (a) $ 574,984 Increase (decrease) in accounts receivable $ (13,425 ) $ (1,955 ) (a)(b) $ (15,380 ) Net cash used in operating activities $ (2,486,978 ) $ (36,424 ) (a)(b) $ (2,536,598 ) Purchase of fixed assets $ (420,303 ) $ 126,079 (b) $ (294,224 ) Investment in tenant improvements $ (479,386 ) $ (53,866 ) (b) $ (533,252 ) Net cash used in investing activities $ (899,689 ) $ 72,213 (b) $ (827,476 ) Proceeds from issuance of Common stock $ 3,251,112 $ (20,000 ) (b) $ 3,231,112 Dividends paid to shareholders $ (474,233 ) $ 53,756 (b) $ (420,477 ) Proceeds from related party debts $ 52,000 $ (52,000 ) (b) $ — Principal payments on capital leases $ (34,708 ) $ 6,770 (b) $ (27,938 ) Net cash provided by financing activities $ 3,294,171 $ (11,474 ) (b) $ 3,282,697 Net increase (decrease) in cash $ (92,496 ) $ 11,119 (b) $ (81,377 ) Beginning cash balance $ 250,188 $ (26,777 ) (b) $ 223,411 Ending cash balance $ 157,692 $ (15,658 ) (b) $ 142,034 Supplemental disclosure of cash flow information Cash paid for interest $ 49,617 $ (33,544 ) (b) $ 16,073 (a) To correct errors related to allowance for doubtful accounts. (b) Correction related to the deconsolidation of Atlas Global, LLC (c) To correct error related to undercapitalized assets

INVENTORY (Tables)

INVENTORY (Tables)	12 Months Ended
	Dec. 31, 2015
Inventory Disclosure [Abstract]
Schedule of Inventory	December 31, 2015 December 31, 2014 Merchandise goods $ 76,433 $ 217,109 Less reserve for inventory shrinkage and obsolescence — — Total, net of reserves $ 76,433 $ 217,109

FIXED ASSETS (Tables)

FIXED ASSETS (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Schedule of Fixed Assets	December 31, 2015 December 31, 2014 Furniture and fixtures $ 873,196 $ 716,457 Capitalized equipment leases 241,936 209,539 1,115,132 925,996 Less accumulated depreciation and amortization (497,865 ) (263,812 ) Property and equipment, net $ 617,267 $ 662,184

TENANT IMPROVEMENTS (Tables)

TENANT IMPROVEMENTS (Tables)	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Schedule of Tenant Improvements	December 31, 2015 December 31, 2014 Tenant Improvements $ 923,820 $ 592,195 Less accumulated depreciation and amortization (51,760 ) (14,414 ) Tenant improvements, net $ 872,060 $ 577,781

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2015
Other Liabilities Disclosure [Abstract]
Schedule of Warrant Activity	Number of Warrant Shares Weighted Average Exercise Price Balance, December 31, 2014 104,167 $ 0.24 Warrants granted and assumed 6,265,286 0.73 Warrants expired — — Warrants cancelled (104,164 ) 0.24 Warrants exercised — — Balance, December 31, 2015 6,265,286 $ 0.73

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of Contractual Obligations	Year 1 Year 2 Year 3 Year 4 Year 5 Total December 2016 December 2017 December 2018 December 2019 December 2020 Thereafter Long-Term Debt Obligations $ 250,000 $ — $ — 250,000 $ — $ — $ — Current Debt Obligations $ 703,914 $ 703,914 $ — — $ — $ — $ — Capital Leases $ 154,997 $ 47,046 $ 47,996 34,886 $ 17,287 $ 7,782 $ — Operating Lease Obligations $ 16,222,372 $ 2,145,105 $ 2,160,884 2,137,230 $ 1,837,408 $ 1,755,471 $ 6,186,274 Total $ 17,331,283 $ 2,896,065 $ 2,208,880 2,422,116 $ 1,854,695 $ 1,763,253 $ 6,186,274
Schedule of Operating Leases	2015 $ 2,145,105 2016 2,160,884 2017 2,137,230 2018 1,837,408 2019 1,755,471 Thereafter 6,186,274 $ 16,222,283

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Deferred Tax Assets	For the period ended December 31, 2015 Book loss for the year $ (6,850,725 ) Adjustments: Flow-through losses allocated to LLC members prior to merger 2,627,675 Non-deductible debt discount expense — Non-deductible portion of meals and entertainment 5,441 Non-deductible portion of stock compensation 470,647 Non-deductible penalties — Tax loss for the year (3,746,962 ) Estimated effective tax rate 34 % Deferred tax asset $ (1,273,967 ) As of December 31, 2015 Deferred tax asset $ 1,273,967 Valuation allowance (1,273,967 ) Current taxes payable — Income tax expense $ —
Federal NOL	Year Amount Expiration 2015 $ 1,273,967 2035 Total $ 1,273,967

ORGANIZATION AND DESCRIPTION 30

ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)	12 Months Ended
	Dec. 31, 2015$ / sharesshares
Date of Incorporation	Apr. 30, 2012
Stock Split Ratio	2.4
Exchange Agreement
Date of Agreement	Jun. 24, 2015
Common stock, shares outstanding	27,083,493
Shares Issued	19,959,970
Warrants Issued	1,133,813
Warrants, Exercise Price | $ / shares	$ 1.02
Warrants, Maturity Date	Jun. 24, 2018

BASIS OF PRESENTATION AND GOI31

BASIS OF PRESENTATION AND GOING CONCERN (Details Narrative)	12 Months Ended
	Dec. 31, 2015USD ($)
Basis Of Presentation And Going Concern Details Narrative
Cumulative Net Losses	$ 14,098,130

SUMMARY OF SIGNIFICANT ACCOUN32

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Restatement of Consolidated Balance Sheet (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash		$ 142,034
Accounts receivable		17,529
Prepaid expense	$ 33,809	8,362
Total current assets	110,242	385,034
Deposits	55,025	34,377
Fixed assets, net	617,267	662,184
Tenant improvements, net	872,060	577,781
Total assets	1,654,594	1,659,376
Accounts payable and accrued liabilities	1,539,524	775,653
Equipment loan- current portion	39,601	$ 39,805
Loans from related parties-current portion	(231,938)
Accounts payable to related parties	413,507	$ 55,532
Total current liabilities	2,966,060	994,610
Equipment loan	115,396	127,908
Notes payable	250,000	500,000
Total liabilities	4,873,264	2,539,527
Additional paid-in capital	10,875,648	5,616,294
Accumulated deficit	(14,098,130)	(6,498,035)
Total stockholders equity of the Company	(3,218,670)	(880,151)
Total stockholders equity to the Company	$ (3,218,670)	(880,151)	$ 309,208
As Previously Reported
Cash		157,692
Accounts receivable		34,562
Prepaid expense		9,362
Total current assets		418,725
Deposits		35,258
Fixed assets, net		1,129,151
Tenant improvements, net		523,915
Total assets		2,107,049
Accounts payable and accrued liabilities		910,251
Equipment loan- current portion		45,052
Loans from related parties-current portion		89,000
Total current liabilities		1,167,923
Notes payable to related party		200,000
Notes payable		700,000
Total liabilities		3,112,840
Accumulated deficit		(6,557,152)
Total stockholders equity of the Company		(939,268)
Non-controlling interest		(66,523)
Total stockholders equity to the Company		(1,005,791)
As Restated
Cash		(15,658)
Accounts receivable		(17,033)
Prepaid expense		(1,000)
Total current assets		(33,691)
Deposits		(881)
Fixed assets, net		(466,967)
Tenant improvements, net		53,866
Total assets		(447,673)
Accounts payable and accrued liabilities		(134,598)
Equipment loan- current portion		(5,247)
Loans from related parties-current portion		(89,000)
Total current liabilities		(173,313)
Notes payable to related party		(200,000)
Notes payable		(200,000)
Total liabilities		(573,313)
Accumulated deficit		59,117
Total stockholders equity of the Company		59,117
Non-controlling interest		66,523
Total stockholders equity to the Company		125,640
Error Correction
Cash		142,034
Accounts receivable		17,529
Prepaid expense		8,362
Total current assets		385,034
Deposits		34,377
Fixed assets, net		662,184
Tenant improvements, net		577,781
Total assets		1,659,376
Accounts payable and accrued liabilities		775,653
Equipment loan- current portion		$ 39,805
Loans from related parties-current portion
Total current liabilities		$ 994,610
Notes payable to related party
Notes payable		$ 500,000
Total liabilities		2,539,527
Accumulated deficit		(6,498,035)
Total stockholders equity of the Company		$ (880,151)
Non-controlling interest
Total stockholders equity to the Company		$ (880,151)

SUMMARY OF SIGNIFICANT ACCOUN33

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Restatement of Consolidated Statements of Operations (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Wholesale revenues	$ 223,943	$ 389,522
Total revenues	6,680,536	5,597,094
Cost of revenues	(1,587,566)	(1,753,496)
Gross profit	5,092,970	3,843,598
Payroll and related expenses	5,194,742	3,160,763
General and administrative expenses	2,046,143	2,137,567
Rent Expense	2,996,529	1,742,232
Professional fees	1,169,644	799,490
Depreciation and amortization expense	269,087	151,710
Total operating expenses	11,676,145	7,991,762
Loss from operations	(6,583,175)	(4,148,164)
Interest expense	(285,661)	(16,073)
Other income	18,111	7,903
Total other expense	(267,550)	(8,170)
Net loss	$ (6,850,725)	$ (4,156,334)
Basic loss per common share	$ (0.26)	$ (0.23)
As Previously Reported
Wholesale revenues		$ 853,293
Total revenues		6,060,865
Cost of revenues		(1,367,870)
Gross profit		4,692,995
Payroll and related expenses		3,486,860
General and administrative expenses		2,564,527
Rent Expense		1,742,732
Professional fees		862,439
Depreciation and amortization expense		249,703
Total operating expenses		8,906,261
Loss from operations		(4,213,266)
Interest expense		(81,617)
Other income		41,266
Total other expense		(40,351)
Net loss		(4,253,617)
Less: Net gain (loss) attributable to non-controlling interest		42,051
Net loss attributable to the Company		$ (4,295,668)
Basic loss per common share		$ (0.24)
As Restated
Wholesale revenues		$ (463,771)
Total revenues		(463,771)
Cost of revenues		(385,626)
Gross profit		(849,397)
Payroll and related expenses		(326,097)
General and administrative expenses		(426,960)
Rent Expense		(500)
Professional fees		(62,949)
Depreciation and amortization expense		(97,993)
Total operating expenses		(914,499)
Loss from operations		65,102
Interest expense		65,544
Other income		(33,363)
Total other expense		32,181
Net loss		97,283
Less: Net gain (loss) attributable to non-controlling interest		(42,051)
Net loss attributable to the Company		$ 139,334
Basic loss per common share		$ 0.01
Error Correction
Wholesale revenues		$ 389,522
Total revenues		5,597,094
Cost of revenues		(1,753,496)
Gross profit		3,843,598
Payroll and related expenses		3,160,763
General and administrative expenses		2,137,567
Rent Expense		1,742,232
Professional fees		799,490
Depreciation and amortization expense		151,710
Total operating expenses		7,991,762
Loss from operations		(4,148,164)
Interest expense		(16,073)
Other income		7,903
Total other expense		(8,170)
Net loss		$ (4,156,334)
Less: Net gain (loss) attributable to non-controlling interest
Net loss attributable to the Company		$ (4,156,334)
Basic loss per common share		$ (0.23)

SUMMARY OF SIGNIFICANT ACCOUN34

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Restatement of Consolidated Statements of Equity (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accumulated deficit	$ (14,098,130)	$ (6,498,035)
Total stockholders deficit of the Company	(3,218,670)	(880,151)
Total stockholders equity to the Company	$ (3,218,670)	(880,151)	$ 309,208
As Previously Reported
Accumulated deficit		(6,557,152)
Total stockholders deficit of the Company		(939,268)
Non-controlling interest		(66,523)
Total stockholders equity to the Company		(1,005,791)
As Restated
Accumulated deficit		59,117
Total stockholders deficit of the Company		59,117
Non-controlling interest		66,523
Total stockholders equity to the Company		125,640
Error Correction
Accumulated deficit		(6,498,035)
Total stockholders deficit of the Company		$ (880,151)
Non-controlling interest
Total stockholders equity to the Company		$ (880,151)

SUMMARY OF SIGNIFICANT ACCOUN35

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Restatement of Consolidated Statements of Cash Flows (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Net loss	$ (6,850,725)	$ (4,156,334)
Stock based compensation	470,647
Depreciation and amortization	269,087	$ 151,710
Decrease in prepaid expense	(25,447)	(8,362)
(Increase) in deposits	(20,648)	(14,110)
Increase in accounts payable to related parties	357,975	15,906
Increase (decrease) in accounts payable and accrued liabilities	763,871	574,984
(Increase) decrease in accounts receivable	17,529	(15,380)
Net cash used in operating activities	(4,050,786)	(2,536,598)
Purchase of fixed assets	(126,065)	(294,224)
Investment in tenant improvements	(331,625)	(533,252)
Net cash used in investing activities	(457,690)	(827,476)
Proceeds from issuance of common stock	3,150,001	3,251,112
Dividends paid to shareholders	(294,262)	$ (420,447)
Proceeds from related party debts	231,938
Principal payments on capital leases	(45,113)	$ (47,968)
Net cash from financing activities	4,366,442	3,282,697
Net increase (decrease) in cash	(142,034)	(81,377)
Beginning cash balance	$ 142,034	223,411
Ending cash balance		142,034
Supplemental disclosure of cash flow information
Cash paid for interest	$ 191,488	16,073
As Previously Reported
Net loss		(4,253,617)
Depreciation and amortization		249,703
Decrease in prepaid expense		(9,362)
(Increase) in deposits		$ (14,991)
Increase in accounts payable to related parties
Increase (decrease) in accounts payable and accrued liabilities		$ 639,726
(Increase) decrease in accounts receivable		(13,425)
Net cash used in operating activities		(2,486,978)
Purchase of fixed assets		(420,303)
Investment in tenant improvements		(479,386)
Net cash used in investing activities		(899,689)
Proceeds from issuance of common stock		3,251,112
Dividends paid to shareholders		(474,233)
Proceeds from related party debts		52,000
Principal payments on capital leases		(34,708)
Net cash from financing activities		3,294,171
Net increase (decrease) in cash		(92,496)
Beginning cash balance	157,692	250,188
Ending cash balance		157,692
Supplemental disclosure of cash flow information
Cash paid for interest		49,617
As Restated
Net loss		97,283
Depreciation and amortization		(97,993)
Decrease in prepaid expense		1,000
(Increase) in deposits		(881)
Increase in accounts payable to related parties		15,906
Increase (decrease) in accounts payable and accrued liabilities		(64,742)
(Increase) decrease in accounts receivable		(1,955)
Net cash used in operating activities		(36,424)
Purchase of fixed assets		126,079
Investment in tenant improvements		(53,866)
Net cash used in investing activities		72,213
Proceeds from issuance of common stock		(20,000)
Dividends paid to shareholders		53,756
Proceeds from related party debts		(52,000)
Principal payments on capital leases		6,770
Net cash from financing activities		(11,474)
Net increase (decrease) in cash		11,119
Beginning cash balance	(15,658)	(2,677)
Ending cash balance		(15,658)
Supplemental disclosure of cash flow information
Cash paid for interest		(33,544)
Error Correction
Net loss		(4,156,334)
Depreciation and amortization		151,710
Decrease in prepaid expense		(8,362)
(Increase) in deposits		(14,110)
Increase in accounts payable to related parties		15,906
Increase (decrease) in accounts payable and accrued liabilities		574,984
(Increase) decrease in accounts receivable		(15,380)
Net cash used in operating activities		(2,536,598)
Purchase of fixed assets		(294,224)
Investment in tenant improvements		(533,252)
Net cash used in investing activities		(827,476)
Proceeds from issuance of common stock		3,231,112
Dividends paid to shareholders		$ (420,477)
Proceeds from related party debts
Principal payments on capital leases		$ (27,938)
Net cash from financing activities		3,282,697
Net increase (decrease) in cash		(81,377)
Beginning cash balance	$ 142,034	223,411
Ending cash balance		142,034
Supplemental disclosure of cash flow information
Cash paid for interest		$ 16,073

SUMMARY OF SIGNIFICANT ACCOUN36

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash		$ 142,034	$ 223,411
Revenue	$ 6,680,536	5,597,094
Advertising Expense	157,670
Net loss	$ (6,850,725)	$ (4,156,334)
Basic loss per common share	$ (0.26)	$ (0.23)
Min
Estimated Useful Lives	P5Y
Max
Estimated Useful Lives	P7Y
Cumulative-Effect Adjustment, Deconsolidation of Variable Interest Entity
Net loss	$ 139,334
Basic loss per common share	$ 0.01
Leased Equipment
Accumulated depreciation	$ 87,527	$ 41,081
Cost of Equipment
Accumulated depreciation	$ 154,409	$ 168,458

INVENTORY - Schedule of Invento

INVENTORY - Schedule of Inventory (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Merchandise goods	$ 76,433	$ 217,109
Less reserve for inventory shrinkage and obsolescence
Total, net of reserves	$ 76,433	$ 217,109

FIXED ASSETS - Schedule of Fixe

FIXED ASSETS - Schedule of Fixed Assets (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Fixed assets, net	$ 617,267	$ 662,184
Fixed Assets
Furniture and fixtures	873,196	716,457
Capitalized equipment leases	241,936	209,539
Fixed assets, gross	1,115,132	925,996
Less accumulated depreciation and amortization	(497,865)	(263,812)
Fixed assets, net	$ 617,267	$ 662,184

FIXED ASSETS (Details Narrative

FIXED ASSETS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Fixed Assets
Depreciation expense	$ 231,741	$ 144,218

TENANT IMPROVEMENTS - Schedule

TENANT IMPROVEMENTS - Schedule of Tenant Improvements (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Tenant improvements, net	$ 872,060	$ 577,781
Tenant Improvement
Tenant Improvements	923,820	592,195
Less accumulated depreciation and amortization	(51,760)	(14,414)
Tenant improvements, net	$ 872,060	$ 577,781

TENANT IMPROVEMENTS (Details Na

TENANT IMPROVEMENTS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Tenant Improvement
Depreciation expense	$ 37,346	$ 7,492

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative)	12 Months Ended
	Dec. 31, 2015USD ($)$ / lb	Dec. 31, 2014USD ($)$ / lb
Advances from related parties	$ 231,938	$ 0
Investment in tenant improvements	(331,625)	(533,252)
Professional Fees	1,169,644	799,490
Shares issued for Compensation, value		253,000
Accounts payable and accrued liabilities	1,539,524	775,653
Dynamic
Investment in tenant improvements	52,535
Manager
Professional Fees	106,667
CEO
Professional Fees	140,000
Professional Fees, unpaid	20,000
COO
Professional Fees	146,667
Professional Fees, unpaid	$ 13,333
Atlas
Inventory Purchase Price | $ / lb	0.36
Inventory Purchase	$ 435,576	1,764,315
Accounts payable and accrued liabilities	213,721	$ 55,532
Plant Green
Inventory Purchase Price | $ / lb		0.36
Inventory Purchase	152,826	$ 12,773
Accounts payable and accrued liabilities	279,177	$ 69,142
BlueChip
Professional Fees	55,000
Monthly Consulting Fee	8,000
Professional Fees, unpaid	$ 46,960

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2015
Interest expense		$ (285,661)	$ (16,073)
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
E5
Date of Debt Instrument		Mar. 2, 2015
Debt Instrument				750,000
Debt Instrument, Interest Rate		16.00%
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 settled by the issuance of units of the Company at a deemed 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.
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
Debt Instrument, Value of Convertible Feature		$ 0
Debt Instrument Fee		Break-Up
Debt Instrument Fee Amount				50,000
Debt Instrument Fee, Maturity Date		Jul. 1, 2015
E6
Date of Debt Instrument		Aug. 13, 2015
Debt Instrument				195,000
Debt Instrument, Original Issue Discount				45,000
Debt Instrument, net				$ 150,000
Principal and Interest, Paid	$ 147,024
Interest expense	$ 33,511
E7
Date of Debt Instrument		Nov. 3, 2015
Debt Instrument		$ 217,500
Principal and Interest, Paid		72,492
Interest expense		23,778
Debt Instrument, Original Issue Discount		$ 117,000
E8
Date of Debt Instrument		Nov. 4, 2015
Debt Instrument		$ 180,461
Principal and Interest, Paid		36,794
Interest expense		6,543
Debt Instrument, Original Issue Discount		$ 30,461
E9
Date of Debt Instrument		Nov. 27, 2015
Debt Instrument		$ 146,000
Principal and Interest, Paid		32,850
Interest expense		16,205
Debt Instrument, Original Issue Discount		$ 46,000
E10
Date of Debt Instrument		Jul. 15, 2015
Debt Instrument		$ 16,000
Debt Instrument, Interest Rate		12.00%
Debt Instrument, Maturity Date		Jan. 28, 2016
E11
Date of Debt Instrument		Nov. 17, 2015
Debt Instrument		$ 10,900
Debt Instrument, Interest Rate		12.00%
Debt Instrument, Maturity Date		Nov. 27, 2016

STOCKHOLDERS DEFICIT (Details N

STOCKHOLDERS DEFICIT (Details Narrative)	12 Months Ended
	Dec. 31, 2015USD ($)$ / sharesshares	Dec. 31, 2014USD ($)$ / sharesshares
Stock Split Ratio	2.4
Preferred stock, par value (in dollars per share) | $ / shares	$ 0.001	$ 0.001
Preferred stock, shares authorized | shares	10,000,000	10,000,000
Common stock, par value (in dollars per share) | $ / shares	$ 0.0001	$ 0.0001
Common stock, shares authorized | shares	687,500,000	687,500,000
Common stock, shares issued | shares	38,123,120	15,903,948
Shares Issued, New Issuances, Value	$ 3,150,001	$ 3,231,112
Dividends	(357,688)	$ (517,137)
Shares issued to settle dividends payable	(74,687)
Payroll and Related Expenses	$ 5,194,742	$ 3,160,763
Issuance #1
Date of Issuance	Nov. 20, 2015
Shares Issued, New Issuances | shares	200,000
Shares Issued, New Issuances, Value	$ 128,000
Issuance #2
Date of Issuance	Nov. 20, 2015
Shares Issued, New Issuances | shares	40,000
Shares Issued, New Issuances, Value	$ 25,600
Issuance #3
Date of Issuance	Oct. 7, 2015
Shares Issued, New Issuances | shares	1,250,000
Shares Issued, New Issuances, Value	$ 250,000
Issuance #4
Date of Issuance	Nov. 20, 2015
Shares Issued, New Issuances | shares	1,250,000
Shares Issued, New Issuances, Value	$ 250,000
Issuance #5
Date of Issuance	Dec. 10, 2015
Shares Issued, New Issuances | shares	500,000
Shares Issued, New Issuances, Value	$ 150,000
Issuance #6
Date of Issuance	Dec. 31, 2015
Shares Issued, New Issuances | shares	500,000
Shares Issued, New Issuances, Value	$ 150,000
Investment in Epic
Shares Issued, New Issuances | shares	1,737,670
Shares Issued, New Issuances, Value	$ 800,000
Shares Exchanged | shares	1,280,626
Investment in Epic #2
Date of Issuance	May 20, 2015
Shares Issued, New Issuances | shares	634,458
Shares Issued, New Issuances, Value	$ 250,000
Shares Exchanged | shares	467,582
Investment in Epic #3
Common stock, par value (in dollars per share) | $ / shares	$ 0.39
Date of Issuance	Jun. 3, 2015
Shares Issued, New Issuances | shares	2,210,937
Payroll and Related Expenses	$ 470,647
Decreased in Retained Earnings	$ 391,619
Investment in Epic Stores
Date of Issuance	Jun. 24, 2015
Shares Issued, New Issuances | shares	1,757,370
Shares Issued, New Issuances, Value	$ 1,550,000
Conversion price per share | $ / shares	$ 1.02
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
Date of Issuance	Jun. 24, 2015
Shares Issued, New Issuances | shares	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.
Epic - Class C
Shares Exchanged | shares	96,875
Shares issued to settle dividends payable	$ (74,687)
Dividend Declared
Dividends	357,688
Dividend Paid
Dividends	$ 294,263

STOCK OPTIONS AND WARRANTS - Sc

STOCK OPTIONS AND WARRANTS - Schedule of Warrant Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Other Liabilities Disclosure [Abstract]
Beginning Balance, number of shares	6,265,286	104,167
Beginning Balance, weighted average exercise price	$ 0.73	$ 0.24
Warrants granted and assumed, number of shares		6,265,286
Warrants granted and assumed, weighted average exercise price		$ 0.73
Warrants expired, number of shares
Warrants expired, weighted average exercise price
Warrants cancelled, number of shares		(104,164)
Warrants cancelled, weighted average exercise price		$ 0.24
Warrants exercised, number of shares
Warrants exercised, weighted average exercise price
Ending Balance, number of shares	6,265,286	6,265,286
Ending Balance, weighted average exercise price	$ 0.73	$ 0.73

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Schedule of Contractual Obligations (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Long-Term Debt Obligations	$ 250,000	$ 500,000
Notes payable - current portion	703,914
Capital Leases	154,997
Operating Lease Obligations	16,222,372
Total	$ 17,331,283
Year 1
Long-Term Debt Obligations
Capital Leases	$ 39,805
Operating Lease Obligations	1,887,780
Total	$ 1,927,585
Year 2
Long-Term Debt Obligations
Capital Leases	$ 40,842
Operating Lease Obligations	2,009,821
Total	2,050,663
Year 3
Long-Term Debt Obligations	250,000
Capital Leases	40,724
Operating Lease Obligations	2,028,724
Total	$ 2,569,448
Year 4
Long-Term Debt Obligations
Capital Leases	$ 26,360
Operating Lease Obligations	2,005,070
Total	$ 2,031,430
Year 5
Long-Term Debt Obligations
Capital Leases	$ 12,587
Operating Lease Obligations	1,705,248
Total	$ 1,717,835
Thereafter
Long-Term Debt Obligations
Capital Leases	$ 7,395
Operating Lease Obligations	7,160,782
Total	$ 7,168,177

COMMITMENTS AND CONTINGENCIES47

COMMITMENTS AND CONTINGENCIES - Schedule of Operating Leases (Details)	Dec. 31, 2015USD ($)
Commitments and Contingencies Disclosure [Abstract]
2,015	$ 2,145,105
2,016	2,160,884
2,017	2,137,230
2,018	1,837,408
2,019	1,755,471
Thereafter	6,186,274
Operating Lease Obligations	$ 16,222,372

COMMITMENTS AND CONTINGENCIES48

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Lease Term, Min	5 years
Lease Term, Max	10 years
Deferred Rent	$ 1,489,536
Rent expense	$ 2,996,529	$ 1,742,232

INCENTIVES FROM LESSORS (Detail

INCENTIVES FROM LESSORS (Details Narrative)	12 Months Ended
	Dec. 31, 2015USD ($)
Leases [Abstract]
Contributions	$ 333,500
Amortization of incentives	$ 52,969

INCOME TAXES - Deferred Tax Ass

INCOME TAXES - Deferred Tax Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Net loss	$ (6,850,725)	$ (4,156,334)
Deferred tax asset attributable to:
Flow-through losses allocated to LLC members prior to merger	$ 2,627,675
Non-deductible debt discount expense
Non-deductible portion of meals and entertainment	$ 5,441
Non-deductible portion of stock compensation	$ 470,647
Non-deductible penalties
Net operating loss carryover	$ (3,746,962)
Estimated effective tax rate	34.00%
Net deferred tax asset	$ 1,273,967
Federal income tax benefit attributable to:
Current operations	1,273,967
Less: valuation allowance	$ (1,273,967)
Income tax expense

INCOME TAXES - Federal NOL (Det

INCOME TAXES - Federal NOL (Details)	12 Months Ended
	Dec. 31, 2015USD ($)
Income Tax Disclosure [Abstract]
Net deferred tax asset	$ 1,273,967
Carryforward Expiration Date	Jan. 1, 2035

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	Dec. 31, 2015USD ($)
Income Tax Disclosure [Abstract]
Net deferred tax asset	$ 1,273,967

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Common Stock, Value	$ 3,150,001	$ 3,231,112
SPA
Date of Debt Instrument	Jan. 29, 2016
Debt Instrument	$ 500,000
Debt Instrument Description	On January 29, 2016, the Company entered into a securities purchase agreement dated January 27, 2016 with Old Main Capital, LLC (“Old Main”), pursuant to which Old Main agreed to purchase an aggregate of up to $500,000 in subscription amount corresponding to an aggregate of up to $543,478 in principal amount of 10% senior secured convertible promissory notes due, subject to the terms therein, 12 months from the date of issuance.
Debt Instrument, Interest Rate	10.00%
SPA - Note
Date of Debt Instrument	Jan. 29, 2016
Debt Instrument	$ 271,739
Reg Rights Agmt
Date of Agreement	Jan. 29, 2016
SPA - Note #2
Date of Debt Instrument	Jan. 29, 2016
Debt Instrument	$ 500,000
Debt Instrument, Interest Rate	8.00%
E12
Date of Debt Instrument	Feb. 26, 2016
Debt Instrument	$ 256,000
Debt Instrument, Original Issue Discount	$ 52,000
Issuance #7
Date of Issuance	Jan. 24, 2016
Common Stock, Shares Issued	200,000
Common Stock, Value	$ 206,000
Issuance #8
Date of Issuance	Feb. 25, 2016
Common Stock, Shares Issued	357,143
Common Stock, Value	$ 250,000
E-4 Amdt
Date of Debt Instrument	Jan. 25, 2016
Debt Instrument, Repayment Description	Pursuant to the terms of the amending agreement entered into on January 25, 2016: (a) the maturity date for repayment of the note was changed from June 30, 2015 to December 31, 2015; (b) the Company agreed to the pay Funding Corp. the fee of $50,000 on or prior to January 8, 2016, plus accrued interest at a rate of 23% per annum beginning on July 1, 2015, until the date of payment in full of the fee and any accrued but unpaid interest thereon, which accrued interest will be payable on the last day of each calendar month with the first such payment made on December 31, 2015; and (c) if all amounts owing under the note and the fee, including all accrued but unpaid interest thereon, have not been wired to Funding Corp. on or prior to February 2, 2016, the Company would be required to pay Funding Corp. an additional $25,000 on February 2, 2016, with interest at the rate of 23% per annum to accrue with respect to such $20,000 effective as of February 2, 2016 in the event such payment is not made on February 2, 2016.
Warrant to Purchase	145,000
Warrant to Purchase, price per share	$ 1.02
Debt Instrument, Maturity Date	Dec. 31, 2015