Jishanye (JSHYD) 10-Q 30 Sep 15 2015 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2015	Sep. 25, 2015
Document And Entity Information [Abstract]
Entity Registrant Name	Jishanye, Inc.
Entity Central Index Key	1,569,737
Trading Symbol	jshy
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		60,300,001
Document Type	10-Q
Document Period End Date	Jun. 30, 2015
Amendment Flag	false
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 1,032,070	$ 12,387
Inventories	895	870
Prepaid expenses	2,048	1,664
Total assets	1,035,013	14,921
Current liabilities:
Accounts payable and accrued expense	149,310	113,598
Accrued expenses - related party	1,133	1,101
Short-term debt - related parties	201,290	158,938
Total liabilities	351,733	273,637
Stockholders' equity (deficit):
Common stock, $0.0001 par value; 100,000,000 shares authorized, 60,300,001 and 12,500,001 shares issued and outstanding as of June 30, 2015 and December 31, 2014, respectively	6,030	1,250
Additional paid-in capital	1,092,990	98,750
Accumulated other comprehensive income (loss)	60	(25)
Accumulated deficit	(415,800)	(358,691)
Total stockholders' equity (deficit)	683,280	(258,716)
Total liabilities and stockholders' equity	$ 1,035,013	$ 14,921

Consolidated Balance Sheets (U3

Consolidated Balance Sheets (Unaudited) (Parentheticals) - $ / shares	Jun. 30, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	60,300,001	12,500,001
Common stock, shares outstanding	60,300,001	12,500,001

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive (Loss) Income (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Statement of Financial Position [Abstract]
Revenues		$ 17,785		$ 17,785
Cost of revenues		656		656
Gross profit		17,129		17,129
Operating Expenses:
General and administrative	$ 18,388	11,422	$ 57,125	25,523
Total operating expense	18,388	11,422	57,125	25,523
(Loss) income from operations	(18,388)	5,707	(57,125)	(8,394)
Other income (expense):
Interest income	16		16
Other income		107		107
Loss from sale of property and equipment				(1,556)
Total other income (expense)	16	107	16	(1,449)
Net (loss) income	(18,372)	5,814	(57,109)	(9,843)
Other comprehensive income
Foreign currency translation income	176	578	85	102
Total comprehensive (loss) income	$ (18,196)	$ 6,392	$ (57,024)	$ (9,741)
Weighted average number of shares outstanding:
Basic and diluted (in shares)	23,653,334	12,500,001	18,045,857	12,500,001
(Loss) income per share of common stock:
Basic and diluted (in dollars per share)	$ 0	$ 0	$ 0	$ 0

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Cash flows from operating activities:
Net loss	$ (57,109)	$ (9,843)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation expense		494
Loss from sale of property and equipment		1,556
Changes in operating assets and liabilities
Accounts receivable		(17,127)
Other receivables		7,611
Inventories	(4)	(926)
Prepaid expenses	(340)	(1,508)
Accounts payable and accrued expense	35,534	1,454
Accrued expense - related party	5
Net cash used in operating activities	$ (21,914)	(18,289)
Cash flows from investing activities:
Proceeds from sale of property and equipment		28,327
Net cash provided by investing activities		$ 28,327
Cash flows from financing activities:
Proceeds from issuance of common stock	$ 999,020
Proceeds from short-term debt from related parties	42,080
Net cash provided by financing activities	1,041,100
Effect of exchange rate change on cash and cash equivalents	497	$ 368
Net increase in cash	1,019,683	10,406
Cash and cash equivalents, beginning of period	12,387	4,184
Cash and cash equivalents, end of period	$ 1,032,070	$ 14,590
Supplemental disclosure of cash flows information:
Interest paid
Income taxes paid

Organization and Basis of Prese

Organization and Basis of Presentation	6 Months Ended
	Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Basis of Presentation	Note 1 - Organization and Basis of Presentation Jishanye, Inc. ("Jishanye" or the "Company") is a Delaware corporation incorporated on April 12, 2012 under the name Yambear Bio-tech, Inc." The Company's corporate name was changed to Jishanye, Inc. on October 25, 2013. The Company has one subsidiary, Jishanye (Taiwan), Inc. ("Jishanye Taiwan"), a Taiwanese limited liability company, which is wholly owned by the Company. . Jishanye Taiwan was established on August 17, 2012. The Company's operations are conducted through Jishanye Taiwan. The Company, through its subsidiary, was engaged in selling enzymes products to public consumers in Taiwan through June 2014. Since June 2014, the Company switched its business focus from selling enzyme products to devoting its effort to engage in the funeral management services, initially in Taiwan. The funeral management services business in Taiwan is different from the funeral business in the United States, and involves offering a range of services to grieving families, which include providing a place for mourners to visit, maintaining the body during the mourning period in a manner consistent with both religious and cultural practices and health and safety regulations, and providing burial and, more frequently, cremation, which, because of the scarcity of land in Taiwan, is preferred to burial. In addition, funeral management services including providing the necessary setting and personnel to meet the grieving family's religious and cultural preferences.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 - Summary of Significant Accounting Policies Basis of Presentation The accompanying interim unaudited consolidated financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") for interim financial information, and in accordance with the rules and regulations of the United States Securities and Exchange Commission (the "SEC") with respect to Form 10-Q and Form 10-K. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The interim unaudited consolidated financial statements furnished reflect all adjustments (consisting of normal recurring adjustments) which are, in the opinion of management, necessary to present fairly the financial position as of June 30, 2015 and the results of operations and cash flows for the periods ended June 30, 2015 and 2014. The financial data and other information disclosed in these notes to the interim financial statements related to these periods are unaudited. The results for the three and six months ended June 30, 2015 are not necessarily indicative of the results to be expected for any subsequent periods or for the entire year ending December 31, 2015. These interim unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements of the Company for the year ended December 31, 2014. Principles of Consolidation The accompanying consolidated financial statements include the accounts of Jishanye and its wholly-owned subsidiary, Jishanye Taiwan. All significant intercompany transactions and balances were eliminated in consolidation. 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 and deferred income tax. Actual results could differ from those estimates. Foreign Currency Translation The reporting currency of the Company is the U.S. dollar. The functional currency of the Company is the U.S. dollar and the functional currency of the Company's operating subsidiary is the New Taiwanese Dollar ("NTD"). For the operating subsidiary, results of operations and cash flows are translated at average exchange rates during the period, assets and liabilities are translated at the exchange rate at the end of the period, and equity is translated at historical exchange rates. As a result, amounts relating to assets and liabilities reported on the statements of cash flows may not necessarily agree with the changes in the corresponding balances on the balance sheets. Translation adjustments resulting from the process of translating the local currency financial statements into U.S. dollars are included in determining comprehensive loss. All of the Company's revenue transactions are transacted in NTD, the functional currency of the operating subsidiary. Cash and Cash Equivalents Cash and cash equivalents include cash in hand, at bank 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 June 30, 2015 and December 31, 2014, the Company had finished goods of $895 and $870, respectively. 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 carry forwards. 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. The Company has tax losses that may be applied against future taxable income. The potential tax benefit arising from these loss carryforwards are offset by a valuation allowance due to uncertainty of profitable operations in the future. Revenue Recognition Product 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. Basic and Diluted Earnings (Loss) Per Share Basic earnings (loss) per share of common stock is computed by dividing net income (loss) available to common stockholders (numerator) by the weighted average number of shares of common stock outstanding (denominator) during the period. Diluted earnings per share gives effect to all dilutive potential shares of common stock outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted earnings per share, 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. Dilutive potential shares are excluded from the computation of diluted earnings per share if their effect is anti-dilutive. There were no options, warrants or other instruments convertible into common stock outstanding for the three and six months ended June 30, 2015 and 2014; therefore, basic and diluted earnings or loss per share of common stock are the same. Subsequent Events The Company's management reviewed all material events from June 30, 2015 through the issuance date of these financial statements for disclosure consideration.

Short-term debt - related party

Short-term debt - related party	6 Months Ended
	Jun. 30, 2015
Short-Term Debt Related Party [Abstract]
Short-term debt - related party	Note 3 – Short-term debt – related party The Company's short-term debt from related parties consisted of the following: June 30, 2015 December 31, 2014 Loans from former chief executive officer $ 149,500 $ 149,228 Loans from chief executive officer 51,790 9,710 $ 201,290 $ 158,938 The loans from the chief executive officer include loans from a company owned by the chief executive officer These notes are interest free, have no maturity date and are payable on demand.

Stockholders' Equity

Stockholders' Equity	6 Months Ended
	Jun. 30, 2015
Stockholders' Equity Note [Abstract]
Stockholders' Equity	Note 4 – Stockholders' Equity On June 9, 2015, the Company sold a total of 47,800,000 shares of common stock for a total consideration of $999,020, or $0.0209 per share. The Company's chief executive officer and a company controlled by chief executive officer, purchased 40,560,000 of these shares. As a result of the stock purchase, the chief executive's beneficial ownership in the Company's common stock increased from approximately 10% to approximately 67%.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
Related Party Transactions	Note 5 - Related Party Transactions Pursuant to an employment agreement between the Company and its former chief executive and financial officer, dated September 1, 2012, Mr. Lin earned a salary of NTD32,000 (approximately $1,100) per month and subsequently increased to NTD35,000 (approximately $1,133). The agreement provides that either party may terminate the agreement with at least 30 days prior notice. This agreement was terminated during the third quarter of 2015.

Business Segments

Business Segments	6 Months Ended
	Jun. 30, 2015
Segment Reporting [Abstract]
Business Segments	Note 6 – Business Segments The Company is engaged in two operating segments: funeral management services and Enzyme products. Before June 2014, the Company was engaged in selling enzymes products to public consumers in Taiwan. Beginning in June 2014, the Company began offering funeral management services in Taiwan. The balance sheets as of June 30, 2015 and December 31, 2014 and the statement of operations information for the three and six months ended June 30, 2015 and 2014 of each segment is presented in US Dollars as follows: June 30, 2015 December 31, 2014 Funeral Services Enzymes Corporate Total Funeral Services Enzymes Corporate Total Current Assets - 896 1,034,117 1,035,013 6,808 870 7,243 14,921 Total assets - 896 1,034,117 1,035,013 6,808 870 7,243 14,921 Current Liabilities 14,235 119,546 1,067,557 1,201,338 - 119,520 154,117 273,637 Long-Term Liabilities - - 149,500 149,500 - - - - Stockholders' Deficit (14,235 ) (118,650 ) (182,940 ) (315,825 ) 6,808 (118,650 ) (146,874 ) (258,716 ) Total Liabilities and Stockholders' Deficit - 896 1,034,117 1,035,013 6,808 870 7,243 14,921 Three Months Ended June 30, 2015 Three Months Ended June 30, 2014 Funeral Services Enzymes Corporate Total Funeral Services Enzymes Corporate Total Revenue - - - - 16,600 1,185 - 17,785 Cost of Revenues - - - - - 656 - 656 Gross Profit - - - - 16,600 529 - 17,129 Operating Expenses 14,742 - 3,646 18,388 196 8,811 2,415 11,422 Other Income (Expenses) - - 16 16 - - 107 107 Net Income (Loss) (14,742 ) - (3,630 ) (18,372 ) 16,404 (8,282 ) (2,308 ) 5,814 Six Months Ended June 30, 2015 Six Months Ended June 30, 2014 Funeral Services Enzymes Corporate Total Funeral Services Enzymes Corporate Total Revenue - - - - 16,600 1,185 - 17,785 Cost of Revenues - - - - - 656 - 656 Gross Profit - - - - 16,600 529 - 17,129 Operating Expenses 21,043 - 36,082 57,125 367 16,334 8,822 25,523 Other Income (Expenses) - - 16 16 - - (1,449 ) (1,449 ) Net Income (Loss) (21,043 ) - (36,066 ) (57,109 ) 16,233 (15,805 ) (10,271 ) (9,843 )

Summary of Significant Accoun12

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying interim unaudited consolidated financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") for interim financial information, and in accordance with the rules and regulations of the United States Securities and Exchange Commission (the "SEC") with respect to Form 10-Q and Form 10-K. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The interim unaudited consolidated financial statements furnished reflect all adjustments (consisting of normal recurring adjustments) which are, in the opinion of management, necessary to present fairly the financial position as of June 30, 2015 and the results of operations and cash flows for the periods ended June 30, 2015 and 2014. The financial data and other information disclosed in these notes to the interim financial statements related to these periods are unaudited. The results for the three and six months ended June 30, 2015 are not necessarily indicative of the results to be expected for any subsequent periods or for the entire year ending December 31, 2015. These interim unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements of the Company for the year ended December 31, 2014.
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of Jishanye and its wholly-owned subsidiary, Jishanye Taiwan. All significant intercompany transactions and balances were eliminated in consolidation.
Use of Estimates	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 and deferred income tax. Actual results could differ from those estimates.
Foreign Currency Translation	Foreign Currency Translation The reporting currency of the Company is the U.S. dollar. The functional currency of the Company is the U.S. dollar and the functional currency of the Company's operating subsidiary is the New Taiwanese Dollar ("NTD"). For the operating subsidiary, results of operations and cash flows are translated at average exchange rates during the period, assets and liabilities are translated at the exchange rate at the end of the period, and equity is translated at historical exchange rates. As a result, amounts relating to assets and liabilities reported on the statements of cash flows may not necessarily agree with the changes in the corresponding balances on the balance sheets. Translation adjustments resulting from the process of translating the local currency financial statements into U.S. dollars are included in determining comprehensive loss. All of the Company's revenue transactions are transacted in NTD, the functional currency of the operating subsidiary.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash in hand, at bank and in time deposits, certificates of deposit and all highly liquid debt instruments with original maturities of three months or less.
Inventory	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 June 30, 2015 and December 31, 2014, the Company had finished goods of $895 and $870, respectively.
Income Taxes	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 carry forwards. 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. The Company has tax losses that may be applied against future taxable income. The potential tax benefit arising from these loss carryforwards are offset by a valuation allowance due to uncertainty of profitable operations in the future.
Revenue Recognition	Revenue Recognition Product 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.
Basic and Diluted Earnings (Loss) Per Share	Basic and Diluted Earnings (Loss) Per Share Basic earnings (loss) per share of common stock is computed by dividing net income (loss) available to common stockholders (numerator) by the weighted average number of shares of common stock outstanding (denominator) during the period. Diluted earnings per share gives effect to all dilutive potential shares of common stock outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted earnings per share, 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. Dilutive potential shares are excluded from the computation of diluted earnings per share if their effect is anti-dilutive. There were no options, warrants or other instruments convertible into common stock outstanding for the three and six months ended June 30, 2015 and 2014; therefore, basic and diluted earnings or loss per share of common stock are the same.
Subsequent Events	Subsequent Events The Company’s management reviewed all material events from June 30, 2015 through the issuance date of these financial statements for disclosure consideration.

Short-term debt - related par13

Short-term debt - related party (Tables)	6 Months Ended
	Jun. 30, 2015
Short-Term Debt Related Party [Abstract]
Schedule of short-term debt from related parties	June 30, 2015 December 31, 2014 Loans from former chief executive officer $ 149,500 $ 149,228 Loans from chief executive officer 51,790 9,710 $ 201,290 $ 158,938

Business Segments (Tables)

Business Segments (Tables)	6 Months Ended
	Jun. 30, 2015
Segment Reporting [Abstract]
Schedule of balance sheets and the income statement information	June 30, 2015 December 31, 2014 Funeral Services Enzymes Corporate Total Funeral Services Enzymes Corporate Total Current Assets - 896 1,034,117 1,035,013 6,808 870 7,243 14,921 Total assets - 896 1,034,117 1,035,013 6,808 870 7,243 14,921 Current Liabilities 14,235 119,546 1,067,557 1,201,338 - 119,520 154,117 273,637 Long-Term Liabilities - - 149,500 149,500 - - - - Stockholders' Deficit (14,235 ) (118,650 ) (182,940 ) (315,825 ) 6,808 (118,650 ) (146,874 ) (258,716 ) Total Liabilities and Stockholders' Deficit - 896 1,034,117 1,035,013 6,808 870 7,243 14,921 Three Months Ended June 30, 2015 Three Months Ended June 30, 2014 Funeral Services Enzymes Corporate Total Funeral Services Enzymes Corporate Total Revenue - - - - 16,600 1,185 - 17,785 Cost of Revenues - - - - - 656 - 656 Gross Profit - - - - 16,600 529 - 17,129 Operating Expenses 14,742 - 3,646 18,388 196 8,811 2,415 11,422 Other Income (Expenses) - - 16 16 - - 107 107 Net Income (Loss) (14,742 ) - (3,630 ) (18,372 ) 16,404 (8,282 ) (2,308 ) 5,814 Six Months Ended June 30, 2015 Six Months Ended June 30, 2014 Funeral Services Enzymes Corporate Total Funeral Services Enzymes Corporate Total Revenue - - - - 16,600 1,185 - 17,785 Cost of Revenues - - - - - 656 - 656 Gross Profit - - - - 16,600 529 - 17,129 Operating Expenses 21,043 - 36,082 57,125 367 16,334 8,822 25,523 Other Income (Expenses) - - 16 16 - - (1,449 ) (1,449 ) Net Income (Loss) (21,043 ) - (36,066 ) (57,109 ) 16,233 (15,805 ) (10,271 ) (9,843 )

Summary of Significant Accoun15

Summary of Significant Accounting Policies (Detail Textuals) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Significant Accounting Policies [Line Items]
Finished goods of inventory	$ 895	$ 870

Short-term debt - related par16

Short-term debt - related party (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
Short-term debt - related parties	$ 201,290	$ 158,938
Former chief executive officer
Related Party Transaction [Line Items]
Short-term debt - related parties	149,500	149,228
Chief executive officer
Related Party Transaction [Line Items]
Short-term debt - related parties	$ 51,790	$ 9,710

Stockholders' Equity (Detail Te

Stockholders' Equity (Detail Textuals) - USD ($)	Jun. 09, 2015	Jun. 08, 2015
Class of Stock [Line Items]
Number of shares sold	47,800,000
Total consideration of shares sold	$ 999,020
Per share consideration of shares sold (in dollars per shares)	$ 0.0209
Chief executive officer
Class of Stock [Line Items]
Number of shares purchased	40,560,000
Percentage of beneficial ownership	67.00%	10.00%

Related Party Transactions (Det

Related Party Transactions (Detail Textuals)	Sep. 01, 2012USD ($)	Sep. 01, 2012TWD	Jun. 30, 2015USD ($)	Jun. 30, 2015TWD
Related Party [Line Items]
Salary			$ 6,732
Employment agreement | Mr. Lin
Related Party [Line Items]
Salary	$ 1,100	TWD 32,000	$ 1,133	TWD 35,000
Notice period of agreement termination			30 days	30 days

Business Segments (Details)

Business Segments (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Segment Reporting Information [Line Items]
Current Assets	$ 1,035,013	$ 14,921
Total assets	1,035,013	14,921
Current Liabilities	1,201,338	$ 273,637
Long-Term Liabilities	149,500
Stockholders' Deficit	683,280	$ (258,716)
Total Liabilities and Stockholders' Deficit	1,035,013	14,921
Corporate
Segment Reporting Information [Line Items]
Current Assets	1,034,117	7,243
Total assets	1,034,117	7,243
Current Liabilities	1,067,557	$ 154,117
Long-Term Liabilities	149,500
Stockholders' Deficit	(182,940)	$ (146,874)
Total Liabilities and Stockholders' Deficit	$ 1,034,117	7,243
Operating segments | Funeral Services
Segment Reporting Information [Line Items]
Current Assets		6,808
Total assets		$ 6,808
Current Liabilities	$ 14,235
Long-Term Liabilities
Stockholders' Deficit	$ (14,235)	$ 6,808
Total Liabilities and Stockholders' Deficit		6,808
Operating segments | Enzymes
Segment Reporting Information [Line Items]
Current Assets	$ 896	870
Total assets	896	870
Current Liabilities	$ 119,546	$ 119,520
Long-Term Liabilities
Stockholders' Deficit	$ (118,650)	$ (118,650)
Total Liabilities and Stockholders' Deficit	$ 896	$ 870

Business Segments (Details 1)

Business Segments (Details 1) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Segment Reporting Information [Line Items]
Revenues		$ 17,785		$ 17,785
Cost of revenues		656		656
Gross Profit		17,129		17,129
Operating Expenses	$ 18,388	11,422	$ 57,125	25,523
Other Income (Expenses)	16	107	16	(1,449)
Net Income (Loss)	$ (18,372)	$ 5,814	$ (57,109)	$ (9,843)
Corporate
Segment Reporting Information [Line Items]
Revenues
Cost of revenues
Gross Profit
Operating Expenses	$ 3,646	$ 2,415	$ 36,082	$ 8,822
Other Income (Expenses)	16	107	16	(1,449)
Net Income (Loss)	$ (3,630)	(2,308)	$ (36,066)	(10,271)
Operating segments | Funeral Services
Segment Reporting Information [Line Items]
Revenues		$ 16,600		$ 16,600
Cost of revenues
Gross Profit		$ 16,600		$ 16,600
Operating Expenses	$ 14,742	$ 196	$ 21,043	$ 367
Other Income (Expenses)
Net Income (Loss)	$ (14,742)	$ 16,404	$ (21,043)	$ 16,233
Operating segments | Enzymes
Segment Reporting Information [Line Items]
Revenues		1,185		1,185
Cost of revenues		656		656
Gross Profit		529		529
Operating Expenses		$ 8,811		$ 16,334
Other Income (Expenses)
Net Income (Loss)		$ (8,282)		$ (15,805)

Business Segments (Detail Textu

Business Segments (Detail Textuals)	6 Months Ended
	Jun. 30, 2015segments
Segment Reporting [Abstract]
Number of operating segments	2