Jishanye (JSHYD) 10-Q 19 Aug 14 2014 Q2 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	6 Months Ended
	Jun. 30, 2014	Jul. 31, 2014
Document Information [Line Items]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Jun-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'
Trading Symbol	'JSHY	'
Entity Common Stock, Shares Outstanding	'	12,500,001
Entity Registrant Name	'Jishanye, Inc.	'
Entity Central Index Key	'0001569737	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Smaller Reporting Company	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Jun. 30, 2014	Dec. 31, 2013
CURRENT ASSETS:	'	'
Cash and cash equivalents	$14,590	$4,184
Accounts receivable	17,127	0
Inventory	926	0
Prepaid expenses	1,508	0
Other receivables	0	7,611
Total current assets	34,151	11,795
Property and equipment, net of accumulated depreciation	0	27,456
TOTAL ASSETS	34,151	39,251
CURRENT LIABILITIES:	'	'
Accounts payable	191	191
Accrued expenses	6,972	2,331
Total current liabilities	7,163	2,522
Loan payable - related party	149,500	149,500
TOTAL LIABILITIES	156,663	152,022
STOCKHOLDERS' DEFICIT:	'	'
Common stock, $0.0001 par value; 100,000,000 shares authorized, 12,500,001 shares issued and outstanding	1,250	1,250
Additional paid-in capital	98,750	98,750
Accumulated other comprehensive income	186	84
Accumulated deficit	-222,698	-212,855
Total stockholders' deficit	-122,512	-112,771
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$34,151	$39,251

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets [Parenthetical] (USD $)	Jun. 30, 2014	Dec. 31, 2013
Common Stock Par Value (in dollars per share)	$0.00	$0.00
Common Stock, Shares Authorized	100,000,000	100,000,000
Common Stock, Shares, Issued	12,500,001	12,500,001
Common Stock, Shares, Outstanding	12,500,001	12,500,001

Consolidated_Statements_of_Ope

Consolidated Statements of Operations and Comprehensive Income (Loss) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Revenues	$17,785	$5,032	$17,785	$21,409
Cost of revenues	656	2,298	656	9,300
Gross profit	17,129	2,734	17,129	12,109
Operating expenses:	'	'	'	'
Selling	0	3,429	0	18,979
General and administrative	11,422	33,594	25,523	77,186
Total operating expenses	11,422	37,023	25,523	96,165
Income (loss) from operations	5,707	-34,289	-8,394	-84,056
Other income (expense):	'	'	'	'
Other income	107	717	107	555
Interest income	0	31	0	57
Loss fromsale of property and equipment	0	0	-1,556	0
Total other income (expense)	107	748	-1,449	612
Net income (loss)	5,814	-33,541	-9,843	-83,444
Other comprehensive income (loss)	'	'	'	'
Foreign currency translation income (loss)	578	-691	102	-2,498
Comprehensive gain (loss)	$6,392	($34,232)	($9,741)	($85,942)
Weighted average common shares outstanding:	'	'	'	'
Basic and diluted (Shares)	12,500,001	12,500,001	12,500,001	12,500,001
Earnings (Loss) per common share:	'	'	'	'
Basic and diluted (in dollars per share)	$0	$0	$0	$0

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net loss	($9,843)	($83,444)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Depreciation expenses	494	3,530
Loss from sale of property and equipment	1,556	0
Change in operating assets and liabilities:	'	'
Accounts receivable	-17,127	1,840
Other receivables	7,611	1,633
Inventory	-926	3,750
Deposits	0	4,897
Prepaid expenses and other current assets	-1,508	0
Other assets	0	-6,695
Accrued expenses	1,454	2,035
Advances from customers	0	-1,092
Other payables	0	3,048
Net cash used in operating activities	-18,289	-70,498
CASH FLOWS FROM INVESTING ACTIVITIES	'	'
Payments for purchase of property and equipment	0	-52,501
Payments for purchase of intangible assets	0	-2,477
Proceeds from sales of property and equipment	28,327	0
Net cash provided by (used in) investing activities	28,327	-54,978
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Proceeds from loan payable - related party	0	149,500
Net cash provided by financing activities	0	149,500
Effect of exchange rate changes on cash and cash equivalents	368	-841
NET INCREASE IN CASH	10,406	23,183
CASH, BEGINNING OF PERIOD	4,184	16,302
CASH, END OF PERIOD	14,590	39,485
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:	'	'
Interest paid	0	0
Income taxes paid	$0	$0

Organization_and_Basis_of_Pres

Organization and Basis of Presentation	6 Months Ended
	Jun. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	'
	Note 1 - Organization and Basis of Presentation
	Jishanye, Inc. (formerly Yambear Bio-Tech, Inc.) (the “Company” or “Jishanye”) was incorporated in the State of Delaware on April 12, 2012. On October 25, 2013, the Company amended its Certificate of Incorporation to change the Company's name to "Jishanye, Inc." which was approved by the Board on October 24, 2013. The Company, through its subsidiary is engaged in selling enzymes products to public consumers in Taiwan. In addition, beginning in June 2014 we began to provide funeral management services to consumers across Taiwan, and intend to expand business operations by offering death care management consultancy services to small and medium-sized enterprises of Taiwan, Hong Kong and mainland China in the future. The Company’s goal is to establish an international brand on death care management consultancy services with high quality and name recognition.
	The unaudited consolidated financial statements were prepared by the Company pursuant to the rules and regulations of the Securities Exchange Commission (“SEC”). The information furnished herein reflects all adjustments (consisting of normal recurring accruals and adjustments) which are, in the opinion of management, necessary to fairly present the operating results for the respective periods. Certain information and footnote disclosures normally present in annual consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) were omitted pursuant to such rules and regulations. These consolidated financial statements should be read in conjunction with the audited consolidated financial statements and footnotes. The results for the three and six months ended June 30, 2014, are not necessarily indicative of the results to be expected for the year ending December 31, 2014.

Going_Concern

Going Concern	6 Months Ended
	Jun. 30, 2014
Going Concern [Abstract]	'
Going Concern [Text Block]	'
	Note 2 - Going Concern
	The accompanying consolidated financial statements were prepared in conformity with accounting principles generally accepted in the United States of America (“US GAAP”), which contemplate continuation of the Company as a going concern. As of June 30, 2014, the Company has accumulated deficit of $222,698. These conditions raise substantial doubt as to the Company’s ability to continue as a going concern. These consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. These consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. Major shareholders will continue to fund the Company until it is able to sustain positive cash flows from operations.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2014
Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
	Note 3 - Summary of Significant Accounting Policies
	Basis of Presentation
	The accompanying consolidated financial statements were prepared in conformity with US GAAP. The Company’s functional currency is the New Taiwanese Dollar (“NTD”); however, the accompanying consolidated financial statements were translated and presented in United States Dollars (“$” or “USD”).
	Principles of Consolidation
	The accompanying consolidated financial statements include the accounts of Jishanye and its wholly-owned subsidiary, Jishanye (Taiwan), Inc. All significant intercompany transactions and balances were eliminated in consolidation.
	Foreign Currency
	Assets and liabilities recorded in foreign currencies are translated at the exchange rate on the balance sheet date. Revenue and expenses are translated at average rates of exchange prevailing during the year. Translation adjustments resulting from this process are charged or credited to Other Comprehensive Income (“OCI”).
	Use of Estimates
	The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Specific estimates include the collectability of accounts receivable and the valuation of inventory, Actual results could differ from those estimates.
	Cash and Cash Equivalents
	Cash and cash equivalents include cash in hand and in time deposits, certificates of deposit and all highly liquid debt instruments with original maturities of three months or less.
	Property and Equipment
	Property and equipment is stated at cost and depreciated using the straight-line method over the estimated life of the asset.
	Income Taxes
	An asset and liability approach is used for financial accounting and reporting for income taxes. Deferred income taxes arise from temporary differences between income tax and financial reporting and principally relate to recognition of revenue and expenses in different periods for financial and tax accounting purposes and are measured using currently enacted tax rates and laws. In addition, a deferred tax asset can be generated by net operating loss carryforwards (“NOLs”). If it is more likely than not that some portion or all of a deferred tax asset will not be realized, a valuation allowance is recognized
	Revenue Recognition
	Sales revenue is recognized at the date of shipment to customers when a formal arrangement exists, the price is fixed or determinable, the delivery is completed, no other significant obligations of the Company exist and collectability is reasonably assured. Service revenue is recognized when persuasive evidence of an arrangement exists, service has provided, the fee is fixed or determinable, and collectability is probable. Payments received before all of the relevant criteria for revenue recognition are satisfied are recorded as advances from customers.
	Sales represent the invoiced value of products, net of value-added tax (“VAT”). All of the Company’s products sold in Taiwan are subject to a value-added tax of 5% of the gross sales price. This VAT may be offset by VAT paid by the Company on raw materials and other materials included in the cost of producing the finished product. The Company records VAT payable and VAT receivable net of payments in the financial statements. The VAT tax return is filed offsetting the payables against the receivables. Sales and purchases are recorded net of VAT collected and paid as the Company acts as an agent for the government.
	Basic and Diluted Earnings (Loss) Per Common Share
	Basic earnings per share is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted earnings per share gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing Diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. There were no options, warrants or other instruments convertible into common stock outstanding during the six months ended June 30, 2014 and 2013, therefore basic and diluted loss per share are the same.
	Subsequent Events
	The Company’s management reviewed all material events from June 30, 2014 through the issuance date of these financial statements for disclosure consideration.

Related_Party

Related Party	6 Months Ended
	Jun. 30, 2014
Related Party Transactions [Abstract]	'
Related Party Transactions Disclosure [Text Block]	'
	Note 4 - Related Party
	Loan Payable
	In 2013, the Company issued a promissory note to a shareholder for $149,500. The promissory note is interest free and is due on demand. As of June 30, 2014, the entire balance was outstanding.
	Employment Agreement
	Pursuant to an employment agreement between the Company and Hsin-Lung Lin dated September 1, 2012, Hsin-Lung earns a salary of NTD32,000 (approximately $1,102) per month to serve as Chief Executive Officer of the Company. The employment agreement is for an indefinite term. Either party may terminate the agreement with at least 30 days prior notice.

Sale_of_Property_and_Equipment

Sale of Property and Equipment	6 Months Ended
	Jun. 30, 2014
Property, Plant and Equipment [Abstract]	'
Property, Plant, and Equipment and Intangible Assets [Text Block]	'
	Note 5 - Sale of Property and Equipment
	On January 2014, the Company sold a vehicle to a third party for cash of $25,143. Additionally, the Company received $3,184 from the third party for reimbursement to the dealer. Net book value of the vehicle on the selling date was $26,965. The Company recorded a loss of $1,556 on disposal of the vehicle, and other comprehensive loss from the effect of exchange rate changes was $266.

Business_Segments

Business Segments	6 Months Ended
	Jun. 30, 2014
Segment Reporting [Abstract]	'
Segment Reporting Disclosure [Text Block]	'
	Note 6 - Business Segments
	The Company is made up of two operation segments: Death Care and Enzyme. Before June 2014, the Company was engaged in selling enzymes products to public consumers in Taiwan. Beginning in June 2014, the Company began providing death care management consultancy services to consumers across Taiwan.
	The balance sheets as of June 30, 2014 and December 31, 2013 and the income statement information for the three months ended and six months ended June 30, 2014 and 2013 of each segment is presented in US Dollars as follows:
		June 30, 2014								December 31, 2013
		Death Care		Enzyme		Corporate		Total		Death Care		Enzyme		Corporate		Total
	Current Assets		16,750		1,303		16,098		34,151		-		-		11,795		11,795
	Fixed Assets		-		-		-		-		-		-		27,456		27,456
	Total assets		16,750		1,303		16,098		34,151		-		-		39,251		39,251
	Current Liabilities		139		5,926		1,097		7,163		-		2,098		424		2,522
	Long-Term Liabilities		-		-		149,500		149,500		-		-		149,500		149,500
	Stockholders' Deficit		16,233		-110,731		-28,014		-122,512		-		-94,926		-17,845		-112,771
	Total Liabilities and Stockholders' Deficit		16,373		-104,805		122,583		34,151		-		-92,828		132,079		39,251
		Three Months Ended June 30, 2014								Three Months Ended June 30, 2013
		Death Care		Enzyme		Corporate		Total		Death Care		Enzyme		Corporate		Total
	Revenues		16,600		1,185		-		17,785		-		5,032		-		5,032
	Cost of Revenues		-		656		-		656		-		2,298		-		2,298
	Gross Profit		16,600		529		-		17,129		-		2,734		-		2,734
	Operating Expenses		196		8,811		2,415		11,422		-		20,226		16,797		37,023
	Other Income (Expenses)		-		-		107		107		-		-		748		748
	Net Income (Loss)		16,404		-8,282		-2,308		5,814		-		-17,492		-16,049		-33,541
		Six Months Ended June 30, 2014								Six Months Ended June 30, 2013
		Death Care		Enzyme		Corporation		Total		Death Care		Enzyme		Corporation		Total
	Revenues		16,600		1,185		-		17,785		-		21,409		-		21,409
	Cost of Revenues		-		656		-		656		-		9,300		-		9,300
	Gross Profit		16,600		529		-		17,129		-		12,109		-		12,109
	Operating Expenses		367		16,334		8,822		25,523		-		57,572		38,593		96,165
	Other Income (Expenses)		-		-		-1,449		-1,449		-		-		612		612
	Net Income (Loss)		16,233		-15,805		-10,271		-9,843		-		-45,463		-37,981		-83,444

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2014
Accounting Policies [Abstract]	'
Basis of Accounting, Policy [Policy Text Block]	'
	Basis of Presentation
	The accompanying consolidated financial statements were prepared in conformity with US GAAP. The Company’s functional currency is the New Taiwanese Dollar (“NTD”); however, the accompanying consolidated financial statements were translated and presented in United States Dollars (“$” or “USD”).
Consolidation, Policy [Policy Text Block]	'
	Principles of Consolidation
	The accompanying consolidated financial statements include the accounts of Jishanye and its wholly-owned subsidiary, Jishanye (Taiwan), Inc. All significant intercompany transactions and balances were eliminated in consolidation.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	'
	Foreign Currency
	Assets and liabilities recorded in foreign currencies are translated at the exchange rate on the balance sheet date. Revenue and expenses are translated at average rates of exchange prevailing during the year. Translation adjustments resulting from this process are charged or credited to Other Comprehensive Income (“OCI”).
Use of Estimates, Policy [Policy Text Block]	'
	Use of Estimates
	The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Specific estimates include the collectability of accounts receivable and the valuation of inventory, Actual results could differ from those estimates.
Cash and Cash Equivalents, Policy [Policy Text Block]	'
	Cash and Cash Equivalents
	Cash and cash equivalents include cash in hand and in time deposits, certificates of deposit and all highly liquid debt instruments with original maturities of three months or less.
Property, Plant and Equipment, Policy [Policy Text Block]	'
	Property and Equipment
	Property and equipment is stated at cost and depreciated using the straight-line method over the estimated life of the asset.
Income Taxes, Policy [Policy Text Block]	'
	Income Taxes
	An asset and liability approach is used for financial accounting and reporting for income taxes. Deferred income taxes arise from temporary differences between income tax and financial reporting and principally relate to recognition of revenue and expenses in different periods for financial and tax accounting purposes and are measured using currently enacted tax rates and laws. In addition, a deferred tax asset can be generated by net operating loss carryforwards (“NOLs”). If it is more likely than not that some portion or all of a deferred tax asset will not be realized, a valuation allowance is recognized
Revenue Recognition, Policy [Policy Text Block]	'
	Revenue Recognition
	Sales revenue is recognized at the date of shipment to customers when a formal arrangement exists, the price is fixed or determinable, the delivery is completed, no other significant obligations of the Company exist and collectability is reasonably assured. Service revenue is recognized when persuasive evidence of an arrangement exists, service has provided, the fee is fixed or determinable, and collectability is probable. Payments received before all of the relevant criteria for revenue recognition are satisfied are recorded as advances from customers.
	Sales represent the invoiced value of products, net of value-added tax (“VAT”). All of the Company’s products sold in Taiwan are subject to a value-added tax of 5% of the gross sales price. This VAT may be offset by VAT paid by the Company on raw materials and other materials included in the cost of producing the finished product. The Company records VAT payable and VAT receivable net of payments in the financial statements. The VAT tax return is filed offsetting the payables against the receivables. Sales and purchases are recorded net of VAT collected and paid as the Company acts as an agent for the government.
Earnings Per Share, Policy [Policy Text Block]	'
	Basic and Diluted Earnings (Loss) Per Common Share
	Basic earnings per share is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted earnings per share gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing Diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. There were no options, warrants or other instruments convertible into common stock outstanding during the six months ended June 30, 2014 and 2013, therefore basic and diluted loss per share are the same.
Subsequent Events, Policy [Policy Text Block]	'
	Subsequent Events
	The Company’s management reviewed all material events from June 30, 2014 through the issuance date of these financial statements for disclosure consideration.

Business_Segments_Tables

Business Segments (Tables)	6 Months Ended
	Jun. 30, 2014
Segment Reporting [Abstract]	'
Condensed Financial Statements [Table Text Block]	'
	The balance sheets as of June 30, 2014 and December 31, 2013 and the income statement information for the three months ended and six months ended June 30, 2014 and 2013 of each segment is presented in US Dollars as follows:
		June 30, 2014								December 31, 2013
		Death Care		Enzyme		Corporate		Total		Death Care		Enzyme		Corporate		Total
	Current Assets		16,750		1,303		16,098		34,151		-		-		11,795		11,795
	Fixed Assets		-		-		-		-		-		-		27,456		27,456
	Total assets		16,750		1,303		16,098		34,151		-		-		39,251		39,251
	Current Liabilities		139		5,926		1,097		7,163		-		2,098		424		2,522
	Long-Term Liabilities		-		-		149,500		149,500		-		-		149,500		149,500
	Stockholders' Deficit		16,233		-110,731		-28,014		-122,512		-		-94,926		-17,845		-112,771
	Total Liabilities and Stockholders' Deficit		16,373		-104,805		122,583		34,151		-		-92,828		132,079		39,251
		Three Months Ended June 30, 2014								Three Months Ended June 30, 2013
		Death Care		Enzyme		Corporate		Total		Death Care		Enzyme		Corporate		Total
	Revenues		16,600		1,185		-		17,785		-		5,032		-		5,032
	Cost of Revenues		-		656		-		656		-		2,298		-		2,298
	Gross Profit		16,600		529		-		17,129		-		2,734		-		2,734
	Operating Expenses		196		8,811		2,415		11,422		-		20,226		16,797		37,023
	Other Income (Expenses)		-		-		107		107		-		-		748		748
	Net Income (Loss)		16,404		-8,282		-2,308		5,814		-		-17,492		-16,049		-33,541
		Six Months Ended June 30, 2014								Six Months Ended June 30, 2013
		Death Care		Enzyme		Corporation		Total		Death Care		Enzyme		Corporation		Total
	Revenues		16,600		1,185		-		17,785		-		21,409		-		21,409
	Cost of Revenues		-		656		-		656		-		9,300		-		9,300
	Gross Profit		16,600		529		-		17,129		-		12,109		-		12,109
	Operating Expenses		367		16,334		8,822		25,523		-		57,572		38,593		96,165
	Other Income (Expenses)		-		-		-1,449		-1,449		-		-		612		612
	Net Income (Loss)		16,233		-15,805		-10,271		-9,843		-		-45,463		-37,981		-83,444

Going_Concern_Details_Textual

Going Concern (Details Textual) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Going Concern [Line Items]	'	'
Retained Earnings (Accumulated Deficit)	$222,698	$212,855

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Details Textual) (TAIWAN [Member])	6 Months Ended
	Jun. 30, 2014
TAIWAN [Member]	'
Value Added Tax Information [Line Items]	'
Value Added Tax Percentage	5.00%

Related_Party_Details_Textual

Related Party (Details Textual)	6 Months Ended		1 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Sep. 30, 2012	Sep. 30, 2012
	USD ($)	USD ($)	Chief Executive Officer [Member]	Chief Executive Officer [Member]
			USD ($)	TWD
Related Party [Line Items]	'	'	'	'
Proceeds from Related Party Debt	$0	$149,500	'	'
Officers Compensation	'	'	$1,102	32,000
Employment Agreement Termination Notice Period	'	'	'30 days	'30 days

Sale_of_Property_and_Equipment1

Sale of Property and Equipment (Details Textual) (USD $)	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Property, Plant and Equipment [Line Items]	'	'
Proceeds from sales of property and equipment	$28,327	$0
Cash Received For Reimbursement	3,184	'
Loss on disposal of assets	1,556	0
Vehicles [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Proceeds from sales of property and equipment	25,143	'
Vehicle, Net Value At Selling Date	26,965	'
Vehicles [Member] | Foreign Currency Gain (Loss) [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Loss on disposal of assets	$266	'

Business_Segments_Details

Business Segments (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]	'	'
Current Assets	$34,151	$11,795
Fixed Assets	0	27,456
Total assets	34,151	39,251
Current Liabilities	7,163	2,522
Long-Term Liabilities	149,500	149,500
Stockholders' Deficit	-122,512	-112,771
Total Liabilities and Stockholders' Deficit	34,151	39,251
Reportable Subsegments [Member] | Death Care [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Current Assets	16,750	0
Fixed Assets	0	0
Total assets	16,750	0
Current Liabilities	139	0
Long-Term Liabilities	0	0
Stockholders' Deficit	16,233	0
Total Liabilities and Stockholders' Deficit	16,373	0
Reportable Subsegments [Member] | Enzyme [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Current Assets	1,303	0
Fixed Assets	0	0
Total assets	1,303	0
Current Liabilities	5,926	2,098
Long-Term Liabilities	0	0
Stockholders' Deficit	-110,731	-94,926
Total Liabilities and Stockholders' Deficit	-104,805	-92,828
Reportable Subsegments [Member] | Corporation [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Current Assets	16,098	11,795
Fixed Assets	0	27,456
Total assets	16,098	39,251
Current Liabilities	1,097	424
Long-Term Liabilities	149,500	149,500
Stockholders' Deficit	-28,014	-17,845
Total Liabilities and Stockholders' Deficit	$122,583	$132,079

Business_Segments_Details_1

Business Segments (Details 1) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Reconciliation Of Revenue From Segments To Consolidated [Line Items]	'	'	'	'
Revenues	$17,785	$5,032	$17,785	$21,409
Cost of Revenues	656	2,298	656	9,300
Gross Profit	17,129	2,734	17,129	12,109
Operating Expenses	11,422	37,023	25,523	96,165
Other Income (Expenses)	107	748	-1,449	612
Net Income (Loss)	5,814	-33,541	-9,843	-83,444
Reportable Subsegments [Member] | Death Care [Member]	'	'	'	'
Reconciliation Of Revenue From Segments To Consolidated [Line Items]	'	'	'	'
Revenues	16,600	0	16,600	0
Cost of Revenues	0	0	0	0
Gross Profit	16,600	0	16,600	0
Operating Expenses	196	0	367	0
Other Income (Expenses)	0	0	0	0
Net Income (Loss)	16,404	0	16,233	0
Reportable Subsegments [Member] | Enzyme [Member]	'	'	'	'
Reconciliation Of Revenue From Segments To Consolidated [Line Items]	'	'	'	'
Revenues	1,185	5,032	1,185	21,409
Cost of Revenues	656	2,298	656	9,300
Gross Profit	529	2,734	529	12,109
Operating Expenses	8,811	20,226	16,334	57,572
Other Income (Expenses)	0	0	0	0
Net Income (Loss)	-8,282	-17,492	-15,805	-45,463
Reportable Subsegments [Member] | Corporation [Member]	'	'	'	'
Reconciliation Of Revenue From Segments To Consolidated [Line Items]	'	'	'	'
Revenues	0	0	0	0
Cost of Revenues	0	0	0	0
Gross Profit	0	0	0	0
Operating Expenses	2,415	16,797	8,822	38,593
Other Income (Expenses)	107	748	-1,449	612
Net Income (Loss)	($2,308)	($16,049)	($10,271)	($37,981)