Document_And_Entity_Informatio
Document And Entity Information | 9 Months Ended | |
Sep. 30, 2014 | Oct. 31, 2014 | |
Document Information [Line Items] | ' | ' |
Document Type | '10-Q | ' |
Amendment Flag | 'false | ' |
Document Period End Date | 30-Sep-14 | ' |
Document Fiscal Year Focus | '2014 | ' |
Document Fiscal Period Focus | 'Q3 | ' |
Entity Registrant Name | 'Jishanye, Inc. | ' |
Entity Central Index Key | '0001569737 | ' |
Current Fiscal Year End Date | '--12-31 | ' |
Entity Filer Category | 'Smaller Reporting Company | ' |
Trading Symbol | 'JSHY | ' |
Entity Common Stock, Shares Outstanding | ' | 12,500,001 |
Consolidated_Balance_Sheets
Consolidated Balance Sheets (USD $) | Sep. 30, 2014 | Dec. 31, 2013 |
CURRENT ASSETS: | ' | ' |
Cash and cash equivalents | $19,948 | $4,184 |
Inventory | 777 | 0 |
Prepaid expenses | 1,529 | 0 |
Other receivables | 0 | 7,611 |
Total current assets | 22,254 | 11,795 |
Property and equipment, net of accumulated depreciation | 0 | 27,456 |
TOTAL ASSETS | 22,254 | 39,251 |
CURRENT LIABILITIES: | ' | ' |
Accounts payable and accrued expense | 73,425 | 2,522 |
Accrued expense-related party | 573 | 0 |
Total current liabilities | 73,998 | 2,522 |
Loan payable-related party | 149,500 | 149,500 |
TOTAL LIABILITIES | 223,498 | 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 (loss) | -302 | 84 |
Accumulated deficit | -300,942 | -212,855 |
Total stockholders' deficit | -201,244 | -112,771 |
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT | $22,254 | $39,251 |
Consolidated_Balance_Sheets_Pa
Consolidated Balance Sheets [Parenthetical] (USD $) | Sep. 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 Loss (USD $) | 3 Months Ended | 9 Months Ended | ||
Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | |
Revenues | $325 | $2,714 | $18,110 | $24,123 |
Cost of revenues | 128 | 2,928 | 784 | 12,228 |
Gross profit | 197 | -214 | 17,326 | 11,895 |
Operating expenses: | ' | ' | ' | ' |
Selling | 0 | 30,005 | 0 | 48,984 |
General and administrative | 34,041 | 21,054 | 103,969 | 98,240 |
Total operating expenses | 34,041 | 51,059 | 103,969 | 147,224 |
Loss from operations | -33,844 | -51,273 | -86,643 | -135,329 |
Other income (expense): | ' | ' | ' | ' |
Other income (expense) | 0 | -1,356 | 107 | -801 |
Loss from sale of property and equipment | 0 | 0 | -1,551 | 0 |
Interest income | 0 | 0 | 0 | 57 |
Total other income (expense) | 0 | -1,356 | -1,444 | -744 |
Net loss | -33,844 | -52,629 | -88,087 | -136,073 |
Other comprehensive income (loss) | ' | ' | ' | ' |
Foreign currency translation income (loss) | -483 | 420 | -386 | -2,078 |
Comprehensive loss | ($34,327) | ($52,209) | ($88,473) | ($138,151) |
Weighted average common shares outstanding: | ' | ' | ' | ' |
Basic and diluted (Shares) | 12,500,001 | 12,500,001 | 12,500,001 | 12,500,001 |
Loss per common share: | ' | ' | ' | ' |
Basic and diluted (in dollars per share) | $0 | $0 | ($0.01) | ($0.01) |
Consolidated_Statements_of_Cas
Consolidated Statements of Cash Flows (USD $) | 9 Months Ended | |
Sep. 30, 2014 | Sep. 30, 2013 | |
CASH FLOWS FROM OPERATING ACTIVITIES: | ' | ' |
Net loss | ($88,087) | ($136,073) |
Adjustments to reconcile net loss to net cash used in operating activities: | ' | ' |
Depreciation expenses | 493 | 5,464 |
Loss from sale of property and equipment | 1,551 | 0 |
Changes in operating assets and liabilities: | ' | ' |
Accounts receivable | 0 | 3,271 |
Other receivables | 7,611 | -699 |
Inventory | -777 | 11,794 |
Deposits | 0 | 6,899 |
Prepaid expenses | -1,529 | 0 |
Other assets | 0 | -4,712 |
Accounts payable and accrued expense | 67,710 | 855 |
Accrued expense-related party | 573 | 0 |
Advances from customers | 0 | -1,089 |
Other payables | 0 | 1,016 |
Net cash used in operating activities | -12,455 | -113,274 |
CASH FLOWS FROM INVESTING ACTIVITIES | ' | ' |
Payments for purchase of property and equipment | 0 | -48,512 |
Payments for purchase of intangible assets | 0 | -1,730 |
Proceeds from sales of property and equipment | 29,673 | 0 |
Net cash provided by (used in) investing activities | 29,673 | -50,242 |
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 | -1,454 | -1,471 |
NET INCREASE (DECREASE) IN CASH | 15,764 | -15,487 |
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD | 4,184 | 16,302 |
CASH AND CASH EQUIVALENTS, END OF PERIOD | 19,948 | 815 |
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 | 9 Months Ended |
Sep. 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 nine months ended September 30, 2014, are not necessarily indicative of the results to be expected for the year ending December 31, 2014. | |
Going_Concern
Going Concern | 9 Months Ended |
Sep. 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 September 30, 2014, the Company has accumulated deficit of $300,942. These conditions raise substantial doubt as to the Company’s ability to continue as a going concern. These consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. These consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. Major shareholders will continue to fund the Company until it is able to sustain positive cash flows from operations. | |
Summary_of_Significant_Account
Summary of Significant Accounting Policies | 9 Months Ended |
Sep. 30, 2014 | |
Accounting Policies [Abstract] | ' |
Significant Accounting Policies [Text Block] | ' |
Note 3 - Summary of Significant Accounting Policies | |
Basis of Presentation | |
The accompanying consolidated financial statements were prepared in conformity with US GAAP. The Company’s functional currency is the New Taiwanese Dollar (“NTD”); however, the accompanying consolidated financial statements were translated and presented in United States Dollars (“$” 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. | |
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. | |
Inventory | |
Inventory is stated at the lower of cost or market, using the average cost method. Management compares the cost of inventory with its market value and an allowance is made to write down inventory to market value, if lower. As of September 30, 2014, the Company has finished goods purchased from third party of $777. | |
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. 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 nine months ended September 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 September 30, 2014 through the issuance date of these financial statements for disclosure consideration. | |
Related_Party_Transactions
Related Party Transactions | 9 Months Ended |
Sep. 30, 2014 | |
Related Party Transactions [Abstract] | ' |
Related Party Transactions Disclosure [Text Block] | ' |
Note 4 - Related Party Transactions | |
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 September 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 Financial 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. On September 15, 2014, the Board appointed Mei-Chun Lin to serve as new Chief Financial Officer of the Company. Hsin-Lung Lin will continue to serve as a member of the Company’s Board of Directors. | |
Operating Expenses | |
In 2014, Hsin-Lung Lin paid health and labor insurances expenses of NTD17,462 (approximately $573) on behalf of the Company. | |
Sale_of_Property_and_Equipment
Sale of Property and Equipment | 9 Months Ended |
Sep. 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 $25,219. Additionally, the Company received $4,454 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 $1,551 on disposal of the vehicle, and other comprehensive loss from the effect of exchange rate changes was $190. | |
Business_Segments
Business Segments | 9 Months Ended | |||||||||||||||||||||||||
Sep. 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 September 30, 2014 and December 31, 2013 and the income statement information for the three months ended and nine months ended September 30, 2014 and 2013 of each segment is presented in US Dollars as follows: | ||||||||||||||||||||||||||
September 30, 2014 | December 31, 2013 | |||||||||||||||||||||||||
Death Care | Enzyme | Corporate | Total | Death Care | Enzyme | Corporate | Total | |||||||||||||||||||
Current Assets | $ | - | $ | 777 | $ | 21,477 | $ | 22,254 | $ | - | $ | - | $ | 11,795 | $ | 11,795 | ||||||||||
Fixed Assets | - | - | - | - | - | - | 27,456 | 27,456 | ||||||||||||||||||
Total assets | $ | - | $ | 777 | $ | 21,477 | $ | 22,254 | $ | - | $ | - | $ | 39,251 | $ | 39,251 | ||||||||||
Current Liabilities | $ | 393 | $ | 3,095 | $ | 70,510 | $ | 73,998 | $ | - | $ | 2,098 | $ | 424 | $ | 2,522 | ||||||||||
Long-Term Liabilities | - | - | 149,500 | 149,500 | - | - | 149,500 | 149,500 | ||||||||||||||||||
Intercompany | -14,148 | 114,709 | -100,561 | - | - | 92,828 | -92,828 | - | ||||||||||||||||||
Stockholders' Equity (Deficit) | 13,755 | -117,027 | -97,972 | -201,244 | - | -94,926 | -17,845 | -112,771 | ||||||||||||||||||
Total Liabilities and Stockholders' Equity (Deficit) | $ | - | $ | 997 | $ | 21,477 | $ | 22,254 | $ | - | $ | - | $ | 39,251 | $ | 39,251 | ||||||||||
Three Months Ended September 30, 2014 | Three Months Ended September 30, 2013 | |||||||||||||||||||||||||
Death Care | Enzyme | Corporate | Total | Death Care | Enzyme | Corporate | Total | |||||||||||||||||||
Revenues | $ | - | $ | 325 | $ | - | $ | 325 | $ | - | $ | 2,714 | $ | - | $ | 2,714 | ||||||||||
Cost of Revenues | - | 128 | - | 128 | - | 2,928 | - | 2,928 | ||||||||||||||||||
Gross Profit | 197 | 197 | - | -214 | - | -214 | ||||||||||||||||||||
Operating Expenses | 2,428 | 6,543 | 25,070 | 34,041 | - | 40,532 | 10,527 | 51,059 | ||||||||||||||||||
Other Expenses | - | - | - | - | - | - | 1,356 | 1,356 | ||||||||||||||||||
Net Loss | $ | -2,428 | $ | -6,346 | $ | -25,070 | $ | -33,844 | $ | - | $ | -40,746 | $ | -11,883 | $ | -52,629 | ||||||||||
Nine Months Ended September 30, 2014 | Nine Months Ended September 30, 2013 | |||||||||||||||||||||||||
Death Care | Enzyme | Corporate | Total | Death Care | Enzyme | Corporate | Total | |||||||||||||||||||
Revenues | $ | 16,600 | $ | 1,510 | $ | - | $ | 18,110 | $ | - | $ | 24,123 | $ | - | $ | 24,123 | ||||||||||
Cost of Revenues | - | 784 | - | 784 | - | 12,228 | - | 12,228 | ||||||||||||||||||
Gross Profit | 16,600 | 726 | - | 17,326 | - | 11,895 | - | 11,895 | ||||||||||||||||||
Operating Expenses | 2,795 | 22,877 | 78,297 | 103,969 | - | 98,104 | 49,120 | 147,224 | ||||||||||||||||||
Other Expenses | - | - | 1,444 | 1,444 | - | - | 744 | 744 | ||||||||||||||||||
Net Income (Loss) | $ | 13,805 | $ | -22,151 | $ | -79,741 | $ | -88,087 | $ | - | $ | -86,209 | $ | -49,864 | $ | -136,073 | ||||||||||
Summary_of_Significant_Account1
Summary of Significant Accounting Policies (Policies) | 9 Months Ended |
Sep. 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. | |
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. | |
Inventory, Policy [Policy Text Block] | ' |
Inventory | |
Inventory is stated at the lower of cost or market, using the average cost method. Management compares the cost of inventory with its market value and an allowance is made to write down inventory to market value, if lower. As of September 30, 2014, the Company has finished goods purchased from third party of $777. | |
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. 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 nine months ended September 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 September 30, 2014 through the issuance date of these financial statements for disclosure consideration. | |
Business_Segments_Tables
Business Segments (Tables) | 9 Months Ended | |||||||||||||||||||||||||
Sep. 30, 2014 | ||||||||||||||||||||||||||
Segment Reporting [Abstract] | ' | |||||||||||||||||||||||||
Condensed Financial Statements [Table Text Block] | ' | |||||||||||||||||||||||||
The balance sheets as of September 30, 2014 and December 31, 2013 and the income statement information for the three months ended and nine months ended September 30, 2014 and 2013 of each segment is presented in US Dollars as follows: | ||||||||||||||||||||||||||
September 30, 2014 | December 31, 2013 | |||||||||||||||||||||||||
Death Care | Enzyme | Corporate | Total | Death Care | Enzyme | Corporate | Total | |||||||||||||||||||
Current Assets | $ | - | $ | 777 | $ | 21,477 | $ | 22,254 | $ | - | $ | - | $ | 11,795 | $ | 11,795 | ||||||||||
Fixed Assets | - | - | - | - | - | - | 27,456 | 27,456 | ||||||||||||||||||
Total assets | $ | - | $ | 777 | $ | 21,477 | $ | 22,254 | $ | - | $ | - | $ | 39,251 | $ | 39,251 | ||||||||||
Current Liabilities | $ | 393 | $ | 3,095 | $ | 70,510 | $ | 73,998 | $ | - | $ | 2,098 | $ | 424 | $ | 2,522 | ||||||||||
Long-Term Liabilities | - | - | 149,500 | 149,500 | - | - | 149,500 | 149,500 | ||||||||||||||||||
Intercompany | -14,148 | 114,709 | -100,561 | - | - | 92,828 | -92,828 | - | ||||||||||||||||||
Stockholders' Equity (Deficit) | 13,755 | -117,027 | -97,972 | -201,244 | - | -94,926 | -17,845 | -112,771 | ||||||||||||||||||
Total Liabilities and Stockholders' Equity (Deficit) | $ | - | $ | 997 | $ | 21,477 | $ | 22,254 | $ | - | $ | - | $ | 39,251 | $ | 39,251 | ||||||||||
Three Months Ended September 30, 2014 | Three Months Ended September 30, 2013 | |||||||||||||||||||||||||
Death Care | Enzyme | Corporate | Total | Death Care | Enzyme | Corporate | Total | |||||||||||||||||||
Revenues | $ | - | $ | 325 | $ | - | $ | 325 | $ | - | $ | 2,714 | $ | - | $ | 2,714 | ||||||||||
Cost of Revenues | - | 128 | - | 128 | - | 2,928 | - | 2,928 | ||||||||||||||||||
Gross Profit | 197 | 197 | - | -214 | - | -214 | ||||||||||||||||||||
Operating Expenses | 2,428 | 6,543 | 25,070 | 34,041 | - | 40,532 | 10,527 | 51,059 | ||||||||||||||||||
Other Expenses | - | - | - | - | - | - | 1,356 | 1,356 | ||||||||||||||||||
Net Loss | $ | -2,428 | $ | -6,346 | $ | -25,070 | $ | -33,844 | $ | - | $ | -40,746 | $ | -11,883 | $ | -52,629 | ||||||||||
Nine Months Ended September 30, 2014 | Nine Months Ended September 30, 2013 | |||||||||||||||||||||||||
Death Care | Enzyme | Corporate | Total | Death Care | Enzyme | Corporate | Total | |||||||||||||||||||
Revenues | $ | 16,600 | $ | 1,510 | $ | - | $ | 18,110 | $ | - | $ | 24,123 | $ | - | $ | 24,123 | ||||||||||
Cost of Revenues | - | 784 | - | 784 | - | 12,228 | - | 12,228 | ||||||||||||||||||
Gross Profit | 16,600 | 726 | - | 17,326 | - | 11,895 | - | 11,895 | ||||||||||||||||||
Operating Expenses | 2,795 | 22,877 | 78,297 | 103,969 | - | 98,104 | 49,120 | 147,224 | ||||||||||||||||||
Other Expenses | - | - | 1,444 | 1,444 | - | - | 744 | 744 | ||||||||||||||||||
Net Income (Loss) | $ | 13,805 | $ | -22,151 | $ | -79,741 | $ | -88,087 | $ | - | $ | -86,209 | $ | -49,864 | $ | -136,073 | ||||||||||
Going_Concern_Details_Textual
Going Concern (Details Textual) (USD $) | Sep. 30, 2014 | Dec. 31, 2013 |
Going Concern [Line Items] | ' | ' |
Retained Earnings (Accumulated Deficit) | $300,942 | $212,855 |
Summary_of_Significant_Account2
Summary of Significant Accounting Policies (Details Textual) (USD $) | 9 Months Ended |
Sep. 30, 2014 | |
Value Added Tax Information [Line Items] | ' |
Inventory, Finished Goods, Gross | 777 |
TAIWAN [Member] | ' |
Value Added Tax Information [Line Items] | ' |
Value Added Tax Percentage | 5.00% |
Related_Party_Transactions_Det
Related Party Transactions (Details Textual) | 9 Months Ended | 9 Months Ended | |||
Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2014 | Sep. 30, 2014 | |
USD ($) | USD ($) | Loans Payable [Member] | Chief Executive Officer [Member] | Chief Executive Officer [Member] | |
USD ($) | 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 |
Operating Costs and Expenses | ' | ' | ' | 573 | 17,462 |
Long-term Debt, Gross | ' | ' | $0 | ' | ' |
Sale_of_Property_and_Equipment1
Sale of Property and Equipment (Details Textual) (USD $) | 9 Months Ended | |
Sep. 30, 2014 | Sep. 30, 2013 | |
Property, Plant and Equipment [Line Items] | ' | ' |
Proceeds from sales of property and equipment | $29,673 | $0 |
Cash Received For Reimbursement | 4,454 | ' |
Loss on disposal of assets | 1,551 | 0 |
Vehicles [Member] | ' | ' |
Property, Plant and Equipment [Line Items] | ' | ' |
Proceeds from sales of property and equipment | 25,219 | ' |
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 | $190 | ' |
Business_Segments_Details
Business Segments (Details) (USD $) | Sep. 30, 2014 | Dec. 31, 2013 |
Segment Reporting Information [Line Items] | ' | ' |
Current Assets | $22,254 | $11,795 |
Fixed Assets | 0 | 27,456 |
Total assets | 22,254 | 39,251 |
Current Liabilities | 73,998 | 2,522 |
Long-Term Liabilities | 149,500 | 149,500 |
Intercompany | 0 | 0 |
Stockholders' Equity (Deficit) | -201,244 | -112,771 |
Total Liabilities and Stockholders' Equity (Deficit) | 22,254 | 39,251 |
Reportable Subsegments [Member] | Death Care [Member] | ' | ' |
Segment Reporting Information [Line Items] | ' | ' |
Current Assets | 0 | 0 |
Fixed Assets | 0 | 0 |
Total assets | 0 | 0 |
Current Liabilities | 393 | 0 |
Long-Term Liabilities | 0 | 0 |
Intercompany | -14,148 | 0 |
Stockholders' Equity (Deficit) | 13,755 | 0 |
Total Liabilities and Stockholders' Equity (Deficit) | 0 | 0 |
Reportable Subsegments [Member] | Enzyme [Member] | ' | ' |
Segment Reporting Information [Line Items] | ' | ' |
Current Assets | 777 | 0 |
Fixed Assets | 0 | 0 |
Total assets | 777 | 0 |
Current Liabilities | 3,095 | 2,098 |
Long-Term Liabilities | 0 | 0 |
Intercompany | 114,709 | 92,828 |
Stockholders' Equity (Deficit) | -117,027 | -94,926 |
Total Liabilities and Stockholders' Equity (Deficit) | 997 | 0 |
Reportable Subsegments [Member] | Corporation [Member] | ' | ' |
Segment Reporting Information [Line Items] | ' | ' |
Current Assets | 21,477 | 11,795 |
Fixed Assets | 0 | 27,456 |
Total assets | 21,477 | 39,251 |
Current Liabilities | 70,510 | 424 |
Long-Term Liabilities | 149,500 | 149,500 |
Intercompany | -100,561 | -92,828 |
Stockholders' Equity (Deficit) | -97,972 | -17,845 |
Total Liabilities and Stockholders' Equity (Deficit) | $21,477 | $39,251 |
Business_Segments_Details_1
Business Segments (Details 1) (USD $) | 3 Months Ended | 9 Months Ended | ||
Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | |
Reconciliation Of Revenue From Segments To Consolidated [Line Items] | ' | ' | ' | ' |
Revenues | $325 | $2,714 | $18,110 | $24,123 |
Cost of Revenues | 128 | 2,928 | 784 | 12,228 |
Gross Profit | 197 | -214 | 17,326 | 11,895 |
Operating Expenses | 34,041 | 51,059 | 103,969 | 147,224 |
Other Expenses | 0 | 1,356 | 1,444 | 744 |
Net Loss | -33,844 | -52,629 | -88,087 | -136,073 |
Reportable Subsegments [Member] | Death Care [Member] | ' | ' | ' | ' |
Reconciliation Of Revenue From Segments To Consolidated [Line Items] | ' | ' | ' | ' |
Revenues | 0 | 0 | 16,600 | 0 |
Cost of Revenues | 0 | 0 | 0 | 0 |
Gross Profit | ' | 0 | 16,600 | 0 |
Operating Expenses | 2,428 | 0 | 2,795 | 0 |
Other Expenses | 0 | 0 | 0 | 0 |
Net Loss | -2,428 | 0 | 13,805 | 0 |
Reportable Subsegments [Member] | Enzyme [Member] | ' | ' | ' | ' |
Reconciliation Of Revenue From Segments To Consolidated [Line Items] | ' | ' | ' | ' |
Revenues | 325 | 2,714 | 1,510 | 24,123 |
Cost of Revenues | 128 | 2,928 | 784 | 12,228 |
Gross Profit | 197 | -214 | 726 | 11,895 |
Operating Expenses | 6,543 | 40,532 | 22,877 | 98,104 |
Other Expenses | 0 | 0 | 0 | 0 |
Net Loss | -6,346 | -40,746 | -22,151 | -86,209 |
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 |
Operating Expenses | 25,070 | 10,527 | 78,297 | 49,120 |
Other Expenses | 0 | 1,356 | 1,444 | 744 |
Net Loss | ($25,070) | ($11,883) | ($79,741) | ($49,864) |