Dthera Sciences (DTHR) 10-QT 8 Dec 14 2015 Q1 Quarterly report for transitional period Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Sep. 30, 2014	29-May-14
Document And Entity Information	'	'
Entity Registrant Name	'Knowledge Machine International, Inc.	'
Entity Central Index Key	'0001586372	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--06-30	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	4,000,000
Document Fiscal Period Focus	'Q1	'
Document Fiscal Year Focus	'2015	'

Balance_Sheets

Balance Sheets (USD $)	Sep. 30, 2014	Jun. 30, 2014	Oct. 22, 2014	Jul. 31, 2014
			Songbird Development Inc.	Songbird Development Inc.
Current Assets	'	'	'	'
Cash	$222,841	$461,285	$9,971	$9,966
Total Current Assets	222,841	461,285	9,971	9,966
Other Assets	'	'	'	'
Cash in Escrow	50,700	50,000	'	'
Deferred Stock Offering Costs	14,919	0	'	'
License Agreement Option	25,000	0	'	'
License Agreement Deposit	50,000	0	'	'
Total Other Assets	140,619	50,000	'	'
Fixed Assets	'	'	'	'
Buildings and Land	'	'	14,000	14,000
Vehicles	'	'	8,300	8,300
Total Fixed Assets	'	'	22,300	22,300
TOTAL ASSETS	363,460	511,285	32,271	32,266
Current Liabilities:	'	'	'	'
Accounts Payable	9,412	20,179	'	'
Accrued Interest Payable	0	600	'	'
Notes Payable - Convertible	0	650,000	'	'
Due to Allotrope	100,000	100,000	'	'
Loan Payable - Related Party	'	'	14,995	14,200
Total Current Liabilities	109,412	770,779	14,995	14,200
TOTAL LIABILITIES	109,412	770,779	14,995	14,200
STOCKHOLDERS' EQUITY	'	'	'	'
Preferred Stock, $0.001 par; 1,000,000 shares authorized; None issued and outstanding (Songbird: $0.001 par; 5,000,000 shares authorized; None issued and outstanding)	0	0	0	0
Common stock: $0.001 par; 200,000,000 shares authorized; 37,625,000 issued and 33,040,666 outstanding at September 30, 2014 34,000,000 issued and 26,331,999 outstanding at June 30, 2014 (Songbird: authorized 70,000,000; $0.001 par value; 5,000,000 issued and outstanding at October 22, 2014 and July 31, 2014)	37,625	34,000	5,000	5,000
Additional Paid In Capital	572,125	0	39,000	39,000
Less Deferred Compensation 4,584,334 and 7,668,001 common shares, respectively	-4,584	-7,668	'	'
Retained Earnings (Deficit)/ Deficit accumulated during the development stage	-351,118	-285,826	-26,724	-25,934
Total Stockholders' Equity (Deficit)	254,048	-259,494	17,276	18,066
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$363,460	$511,285	$32,271	$32,266

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2014	Jun. 30, 2014	Oct. 22, 2014	Jul. 31, 2014
			Songbird Development Inc.	Songbird Development Inc.
STOCKHOLDERS' DEFICIT	'	'	'	'
Preferred stock, par value	$0.00	$0.00	$0.00	$0.00
Preferred stock, authorized	1,000,000	1,000,000	5,000,000	5,000,000
Preferred stock, shares issued	0	0	0	0
Preferred stock, shares outstanding	0	0	0	0
Common stock Par value	$0.00	$0.00	$0.00	$0.00
Common stock, Authorized	200,000,000	200,000,000	70,000,000	70,000,000
Common stock, Issued	37,625,000	34,000,000	5,000,000	5,000,000
Common stock, outstanding	33,040,666	26,331,999	5,000,000	5,000,000
Deferred compensation shares	4,584,334	7,668,001	'	'

Statements_of_Operations_Unaud

Statements of Operations (Unaudited) (USD $)	3 Months Ended
	Sep. 30, 2014	Oct. 22, 2014	Oct. 31, 2013
		Songbird Development Inc.	Songbird Development Inc.
Revenue	$0	$7,600	$45,830
Cost of Goods Sold:	'	'	'
Cutlery Set Purchases	'	6,365	15,900
Sales Commission Paid	'	1,200	1,500
Total Cost of Goods Sold	'	7,565	17,400
Gross Profit	'	35	28,430
Operating Expenses:	'	'	'
General and administrative	61,292	75	643
Non-cash Stock Compensation	3,834	'	'
Professional Fees	'	750	1,067
Total Operating Expenses	65,126	825	1,710
OTHER INCOME (EXPENSE)	'	'	'
Interest Expense	-252	'	'
Interest Income	86	'	'
Total Other Income (Expense)	-166	'	'
INCOME (LOSS) BEFORE INCOME TAXES	-65,292	'	'
Current Income Tax Expense	0	'	'
Deferred Income Tax Expense	0	'	'
Net Income (loss)	($65,292)	($790)	$26,720
Loss per Common Share	'	'	'
Basic and diluted	$0	$0	$0.01
Weighted average number of shares outstanding:	'	'	'
Basic and diluted	36,229,620	5,000,000	4,000,000

Statements_of_Cash_Flows_Unaud

Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended			22 Months Ended
	Sep. 30, 2014	Oct. 22, 2014	Oct. 31, 2013	Oct. 22, 2014
		Songbird Development Inc.	Songbird Development Inc.	Songbird Development Inc.
Operating activities:	'	'	'	'
Net Income (Loss)	($65,292)	($790)	$26,720	($26,724)
Adjustment to reconcile net income (loss) to net cash provided by operations:	'	'	'	'
Stock Compensation	3,834	'	'	'
Change in assets and liabilities:	'	'	'	'
(Increase) in Cash in Escrow	-700	'	'	'
Increase in Accounts Payable	-10,767	'	'	'
Increase in Accrued Interest	-600	'	'	'
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES	-73,525	'	'	'
Investing activities:	'	'	'	'
Purchase of Option of License Agreement with Score	-25,000	'	'	'
Deposit towards License Agreement with Score	-50,000	'	'	'
Net cash (used) by investing activities	-75,000	'	'	'
Financing activities:	'	'	'	'
Repayment of Notes Payable	-75,000	'	'	'
Increase in Deferred Stock Offering Costs	-14,919	'	'	'
Increase in Loan from Related Party	'	795	2,000	'
Net cash provided by financing activities	-89,919	795	2,000	'
NET CASH INCREASE (DECREASE) FOR PERIOD	-238,444	5	28,720	'
Cash, beginning of period	461,285	9,966	489	'
Cash, end of period	222,841	9,971	29,209	9,971
Supplemental disclosure of cash flow information:	'	'	'	'
Cash paid during the period Taxes	0	0	0	'
Cash paid during the period Interest	$852	$0	$0	'
Supplemental Schedule of Noncash Investing and Financing Activities:	'	'For the period August 1, 2014 to October 22, 2014:B B None	'For the three months ended October 31, 2013:B B None	'

Organization_And_Description_O

Organization And Description Of Business (Songbird Development Inc.)	3 Months Ended
	Oct. 22, 2014
Songbird Development Inc.	'
Organization And Description Of Business	'
	Songbird Development Inc. (the “Company”) was incorporated under the laws of the State of Nevada on December 27, 2012. The Company was formed to engage in the development and operation of a business engaged in the distribution of high end cutlery sets produced in China. The Company is in the development stage. Because it was not able to raise sufficient capital to execute its business plan, it is now engaged in discussions with third parties regarding alternative directions for the Company that could enhance shareholder value. Subsequent to the date of these financial statements (see Note 8), the Company entered into a definitive agreement to change its direction.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	3 Months Ended
	Sep. 30, 2014	Oct. 22, 2014
		Songbird Development Inc.
Summary of Significant Accounting Policies	'	'
	Nature of Business – Knowledge Machine, Inc. is a Nevada corporation (the “Company”), incorporated December 12, 2013.	Basis of Presentation
	The Company is a technology company which intends to focus on new technologies, acquiring licensing rights to those technologies, and marketing its licensed technology. The Company seeks to create a portfolio of technologies to change the method of technology transfer and technology startups involving licensing of intellectual property. The Company intends to introduce tools and processes that management believes would remove various biases, blind spots, and cultural pathologies and make commercialization of technology a more systematic and process-driven approach. The Company intends to acquire intellectual property and marketing and sales rights to these technologies and then develop these companies through partnership or joint venture arrangements. Additionally, the Company’s Science Advisory Board is intended to help mitigate technical, market, and financial risks of these companies.	The accompanying financial statements have been prepared by the Company in accordance with Article 8 of U.S. Securities and Exchange Commission Regulation S-X. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations and cash flows at October 22, 2014 and July 31, 2014 and for the periods then ended have been made. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. Management suggests these condensed financial statements be read in conjunction with the July 31, 2014 audited financial statements and notes thereto included in the Company’s Form 10-K. The results of operations for the periods ended October 22, 2014 and October 31, 2013 are not necessarily indicative of the operating results for the full year.
	Basis of Presentation – The accompanying financial statements have been prepared by the Company in accordance with Article 8 of U.S. Securities and Exchange Commission Regulation S-X. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations and cash flows at September 30, 2014 and June 30, 2014 and for the three months ended September 30, 2014 have been made. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. Management suggests these condensed financial statements be read in conjunction with the June 30, 2014 audited financial statements and notes thereto. The results of operations for the period ended September 30, 2014 are not necessarily indicative of the operating results for the full year.	Basis of Accounting
	Property and Equipment – Property and equipment are stated at cost. Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized upon being placed in service. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The estimated life has been determined to be three years unless a unique circumstance exists, which is then fully documented as an exception to the policy.	The Company’s financial statements are prepared using the accrual method of accounting. The Company has elected a July 31 year end.
	Fair Value of Financial Instruments – The Company accounts for fair value measurements in accordance with accounting standard ASC 820-10-50, “Fair Value Measurements.”  This guidance defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures.  The three levels are defined as follows:	Basic Earnings (loss) Per Share
	Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.	ASC No. 260, “Earnings Per Share”, specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. The Company has adopted the provisions of ASC No. 260.
	Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.	Basic net earnings (loss) per share amounts are computed by dividing the net earnings (loss) by the weighted average number of common shares outstanding. Diluted earnings (loss) per share are the same as basic earnings (loss) per share due to the lack of dilutive items in the Company.
	Level 3 inputs to valuation methodology are unobservable and significant to the fair measurement.	Cash Equivalents
	The Company’s financial instruments consist of cash, payables, and notes payable. The carrying amount of cash and payables approximates fair value because of the short-term nature of these items. The carrying amount of notes payable approximates fair value as the individual borrowings bear interest at market interest rates and are also short-term in nature.	The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
	Income Taxes – The Company accounts for income taxes in accordance with ASC Topic No. 740, “Accounting for Income Taxes.”	Use of Estimates and Assumptions
	The Company adopted the provisions of ASC Topic No. 740, “Accounting for Income Taxes,” at the date of inception on December 12, 2013. As a result of the implementation of ASC Topic No. 740, the Company recognized no increase in the liability for unrecognized tax benefits.	The preparation of financial statements in conformity with generally accepted accounting principles 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 financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. In accordance with ASC No. 250 all adjustments are normal and recurring.
	The Company has no tax positions at September 30, 2014 and June 30, 2014 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility.	Income Taxes
	The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. During the period ended September 30, 2014, the Company recognized no interest and penalties. The Company had no accruals for interest and penalties at June 30, 2014 or September 30, 2014. All tax years starting with 2013 are open for examination.	Income taxes are provided in accordance with ASC No. 740, Accounting for Income Taxes. A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carry-forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities.
	Stock Based Compensation – The Company recognizes compensation costs to employees under ASC Topic No. 718, “Compensation – Stock Compensation.” Under ASC Topic No. 718, companies are required to measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share based compensation arrangements include stock options, restricted share plans, performance based awards, share appreciation rights and employee share purchase plans. As such, compensation cost is measured on the date of grant at their fair value. Such compensation amounts, if any, are amortized over the respective vesting periods of the option grant.	Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
	Equity instruments issued to other than employees are recorded on the basis of the fair value of the instruments, as required by ASC Topic No. 505, “Equity Based Payments to Non-Employees.” In general, the measurement date is when either (a) a performance commitment, as defined, is reached or (b) the earlier of (i) the non-employee performance is complete or (ii) the instruments are vested. The measured value related to the instruments is recognized over a period based on the facts and circumstances of each particular grant as defined in the FASB Accounting Standards Codification.	Property, Plant and Equipment
	Loss Per Share – The computation of loss per share is based on the weighted average number of shares outstanding during the period in accordance with ASC Topic No. 260, “Earnings Per Share.”	The Company accounts for its long-lived assets in accordance with Accounting Standards Codification (“ASC”) Topic 360. Property, plant and equipment are recorded at cost less accumulated depreciation. Expenditures for major additions and improvements are capitalized. As property and equipment are sold or retired, the applicable cost and accumulated depreciation are removed from the accounts and any resulting gain or loss thereon is recognized as operating expenses.
	Accounts Receivable and Allowance for Doubtful Accounts – Trade accounts receivable are carried at original invoice amount less an estimate made for doubtful accounts. The Company determines the allowance for doubtful accounts by identifying potential troubled accounts and by using historical experience and future expectations applied to an aging of accounts. Trade accounts receivable are written off when deemed uncollectible. Recoveries of trade accounts receivable previously written off are recorded as income when received. The allowance for doubtful accounts at September 30, 2014 and June 30, 2014 was $0 and $0 respectively.	Depreciation is calculated after the asset is placed in service using the straight-line method over the estimated useful lives or, in the case of leasehold improvements, the term of the related lease, including renewal periods, if shorter. Estimated useful lives are as follows:
	Long-Lived and Intangible Assets – Long-lived assets and certain identifiable definite life intangibles to be held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company continuously evaluates the recoverability of its long-lived assets based on estimated future cash flows and the estimated liquidation value of such long-lived assets, and provides for impairment if such undiscounted cash flows are insufficient to recover the carrying amount of the long-lived assets. If impairment exists, an adjustment is made to write the asset down to its fair value, and a loss is recorded as the difference between the carrying value and fair value. Fair values are determined based on quoted market values, discounted cash flows or internal and external appraisals, as applicable. Assets to be disposed of are carried at the lower of carrying value or estimated net realizable value.	Buildings 40 years
		Equipment 5-15 years
	Recently Enacted Accounting Standards – The FASB established the Accounting Standards Codification (“Codification” or “ASC”) as the source of authoritative accounting principles recognized by the FASB to be applied by nongovernmental entities in the preparation of financial statements in accordance with generally accepted accounting principles in the United States (“GAAP”). Rules and interpretive releases of the Securities and Exchange Commission (“SEC”) issued under authority of federal securities laws are also sources of GAAP for SEC registrants.
		The Company reviews property, plant and equipment and all amortizable intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of these assets may not be recoverable. Recoverability is based on estimated undiscounted cash flows. Measurement of the impairment loss, if any, is based on the difference between the carrying value and fair value.
	Recent Accounting Standards Updates (“ASU”) through ASU No. 2014-16 contain technical corrections to existing guidance or affect guidance to specialized industries. These updates have no current applicability to the Company or their effect on the financial statements would not have been significant. The Company has early adopted the provisions of ASU No. 2014-10 “Development Stage Entities” which generally removes the requirements for added disclosures about development stage activities.
		Impairment of Long-Lived Assets
	Cash Equivalents - The Company considers all highly liquid investments with a maturity of three months or less at date of purchase to be cash equivalents.
		The Company accounts for its long-lived assets in accordance with Accounting Standards Codification (“ASC”) Topic 360-10-05, “Accounting for the Impairment or Disposal of Long-Lived Assets.” ASC Topic 360-10-05 requires that long-lived assets be reviewed for impairment whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company annually assesses recoverability of the carrying value of an asset by estimating the future net cash flows expected to result from the asset, including eventual disposition. If the future net cash flows are less than the carrying value of the asset, an impairment loss is recorded equal to the difference between the asset’s carrying value and fair value or disposable value. The Company determined that none of its long-term assets at October 22, 2014 or July 31, 2014 were impaired.
	Concentration of Credit Risk – The Company maintains its cash in bank deposit accounts, which, at times, may exceed federally insured limits. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk on cash and cash equivalents.
		Revenue
	Organization Expenditures – Organizational expenditures are expensed as incurred for Securities Exchange Commission (SEC) filings, but capitalized and amortized for income tax purposes.
		The Company records revenue on the accrual basis when all goods and services have been performed and delivered, the amounts are readily determinable, and collection is reasonably assured.
	Cost Method Investments – These are investments in equity securities having no readily determinable fair value (i.e. the shares are not publicly traded), and where the equity method (i.e. 20% or greater ownership) or consolidation method (i.e. greater than 50% ownership or if the Company has significant influence over the operating and financial policies of the investee company) do not apply.
		Advertising
	These long-term investments are carried at cost until disposed of or until written down due to impairment. Impairment is tested annually at the individual security level (or more often if an event or changes in circumstances has occurred that may have a significant adverse effect on the fair value of the investment). An investment is deemed impaired when its fair value is less than its book carrying value. During the period ended September 30, 2014, no impairment losses were recorded.
		The Company expenses its advertising when incurred.
	Accounting Estimates - The preparation of financial statements in conformity with generally accepted accounting principles in the United States requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities, the disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimated by management.
	Revenue Recognition – The Company’s revenue is derived primarily from providing services under contractual agreements. The Company recognizes revenue in accordance with ASC Topic No. 605 based on the following criteria: Persuasive evidence of an arrangement exists, services have been rendered, the price is fixed or determinable, and collectability is reasonably assured.
	Deferred Stock Offering Costs – Costs related to proposed stock offerings are deferred and will be offset against the proceeds of the offering in additional paid in capital. In the event a stock offering is unsuccessful, the costs related to the offering will be written off directly to expense.

Recent_Accounting_Pronouncemen

Recent Accounting Pronouncements (Songbird Development Inc.)	3 Months Ended
	Oct. 22, 2014
Songbird Development Inc.	'
Recent Accounting Pronouncements	'
	The Company has early adopted the provisions of ASU No. 2014-10 “Development Stage Entities” which generally removes the requirements for added disclosures about development stage activities.
	The Company has evaluated all the recent accounting pronouncements through the date the financial statements were issued and filed with the Securities and Exchange Commission and believe that none of them will have a material effect on the Company’s financial statements.

Cost_Method_Investments

Cost Method Investments	3 Months Ended
	Sep. 30, 2014
Investments, Debt and Equity Securities [Abstract]	'
Cost Method Investments	'
	Allotrope Sciences Corporation
	In June 2014, the Company entered into a Stock Purchase Agreement with Allotrope Sciences Corporation, a Delaware corporation, to purchase 12% of the total number of shares of Allotrope’s common stock for $150,000. Three payments of $50,000 each were due within 10, 30 and 90 business days of the signing of the agreement on June 23, 2014. The first payment of $50,000 was made prior to June 30, 2014. The two remaining payments totaling $100,000 are included as a liability on the Company’s balance sheet at September 30, 2014. On October 14, 2014, the Company and Allotrope rescinded the original agreement and are in the process of renegotiating the transaction, with the intent that the $50,000 would be used towards future joint venture activities. The investment in Allotrope is carried on the cost method. An impairment loss of $150,000 was recorded during the period ending June 30, 2014 because the Company was unable to determine a fair market value of the investment.
	Score Technologies, Inc.
	On July 8, 2014, the Company entered into an agreement with Score Technologies, Inc. for the purchase of 100,000 shares of stock in consideration of $50,000. On August 4, 2014, the agreement was subsequently cancelled and rescinded retroactively. The $50,000 payment made pursuant to the agreement is being held as a deposit towards partial payment on any future license agreements entered into between the Company and Score. In addition, on July 2, 2014, the Company entered into an option agreement with Score wherein the Company paid a total of $25,000 for the option of entering into a license agreement.

Going_Concern

Going Concern	3 Months Ended
	Sep. 30, 2014	Oct. 22, 2014
		Songbird Development Inc.
Going Concern	'	'
	The Company was only recently formed and has not yet achieved profitable operations. The ability of the Company to continue as a going concern is dependent on expanding income opportunities. Management anticipates that future contracts will allow the Company to achieve profitable operations. There is no assurance that the Company will be successful in raising additional capital or in achieving profitable operations. The financial statements do not include any adjustments that might result from the outcome of these uncertainties.	The accompanying financial statements are presented on a going concern basis. The Company had ongoing operations during the period from December 27, 2012 (date of inception) to October 22, 2014 with a net loss of $26,724. There is no guarantee that the Company will continue to generate revenues. This condition raises substantial doubt about the Company’s ability to continue as a going concern. The Company is currently in the development stage, management believes that the Company’s acquisition plans as described in Note 8 are sufficient to cover the expenses they will incur during the next twelve months.

Related_Party_Transactions

Related Party Transactions (Songbird Development Inc.)	3 Months Ended
	Oct. 22, 2014
Songbird Development Inc.	'
Related Party Transactions	'
	The sole officer and director of the Company may, in the future, become involved in other business opportunities as they become available. He may face a conflict in selecting between the Company and those other business opportunities. The Company has not formulated a policy for the resolution of such conflicts.
	As of October 22, 2014 and July 31, 2014, $14,995 and $14,200, respectively, are owed to the Company’s sole officer and director from funds he loaned the Company. The loan is non-interest bearing with no specific repayment terms. He is also the person transacting the Company’s current operations and controls the Company’s cash balances.
	As further disclosed in Note 8, on October 22, 2014, in connection with an acquisition of Knowledge Machine, Inc., all of the Company’s operations, assets and liabilities were transferred to the Company’s sole officer and director for the return and cancellation of 1,535,284 shares of common stock.

Stock_Transactions

Stock Transactions (Songbird Development Inc.)	3 Months Ended
	Oct. 22, 2014
Songbird Development Inc.	'
Stock Transactions	'
	On July 10, 2013, the Company offered and sold to its sole officer and director a total of 4,000,000 shares of common stock for a purchase price of $0.001 per share, for aggregate proceeds of $4,000.
	During the year ended July 31, 2014, the Company sold 1,000,000 shares of common stock to 35 independent shareholders. The shares were sold at a price of $0.04 each for total proceeds of $40,000. The Offering was closed on February 21, 2014 and the certificates were delivered on April 15, 2014.
	As of October 22, 2014 and July 31, 2014, the Company had 5,000,000 shares of common stock issued and outstanding.

Stockholders_Equity

Stockholders' Equity	3 Months Ended
	Sep. 30, 2014	Oct. 22, 2014
		Songbird Development Inc.
Stockholders' Equity	'	'
	Common Stock	The stockholders’ equity section of the Company contains the following classes of capital stock as of October 22, 2014 and July 31, 2014:
	The Company has authorized 200,000,000 shares of common stock, $.001 par value.	Preferred stock, $0.001 par value: 5,000,000 shares authorized; zero issued and outstanding as of October 22, 2014 and July 31, 2014.
	In February, March and April 2014, the Company issued 22,500,000 shares to officers and investors for cash of $22,500, or $0.001 per share.	Common stock, $0.001 par value: 70,000,000 shares authorized; 5,000,000 shares issued and outstanding as of October 22, 2014 and July 31, 2014
	On April 22, 2014, the Company issued 11,500,000 shares of the Company’s common stock to the Company’s Science Advisory Board members as noncash compensation for services to be rendered valued at $11,500 or $0.001 per share. Of these shares, 3,831,999 (valued at $3,832) vested during the period ended June 30, 2014 and 7,668,001 (valued at $7,668) remain unvested and are reflected as deferred compensation as of June 30, 2014. On August 13, 2014, 250,000 shares previously issued to a Science Advisory Board member were cancelled. The shares were valued at $0.001, or $250. An additional 3,666,667 shares (valued at $3,667) vested during the three months ending September 30, 2014 and 3,834,334 (valued at $3,834) remain unvested and are reflected as deferred compensation as of September 30, 2014.
	On July 29, 2014, $575,000 of convertible notes payable were converted to common stock at a rate of five shares of stock per $1.00 (shares valued at $0.20 per share). A total of 2,875,000 shares of common stock were issued as part of the conversions. The shares were recorded at $0.001, or $2,875. The balance of $572,125 was recorded as additional paid in capital.
	On August 25, 2014, the Company issued 1,000,000 shares of common stock to a Director. The shares were valued at $0.001, or $1,000. Of these shares, 250,000 (valued at $250) vested during the quarter and 750,000 (valued at $750) remain unvested. 250,000 shares will vest each year on August 25 in 2015, 2016 and 2017 as long as individual remains as a Director of the Company.
	Deferred Compensation
	During the period ended June 30, 2014, 11,500,000 shares of common stock were issued to the Company’s Science Advisory Board members at $0.001 per share. The unvested portion of the shares at June 30, 2014 (7,668,001 unvested shares) increased deferred compensation by $7,668. During the three months ending September 30, 2014, 167,000 of the unvested shares were cancelled, and an additional 3,666,667 shares vested. The unvested number of shares at September 30, 2014 is 3,834,334, representing deferred compensation of $3,834.
	During the period ended September 30, 2014, 1,000,000 shares of common stock were issued to a Director at $0.001 per share. The unvested portion of the shares at September 30, 2014 (750,000 unvested shares) increased deferred compensation by $750.
	As of September 30, 2014, the balance of unvested compensation cost expected to be recognized is $4,584 and is recorded as a reduction of stockholders’ equity. The unvested compensation is expected to be recognized over the weighted average period of approximately 3 years (through August 25, 2017).
	Preferred Stock
	The Company is authorized to issue 1,000,000 shares of preferred stock, $0.001 par value. There were none issued and outstanding at September 30, 2014.

Loss_Per_Share

Loss Per Share	3 Months Ended
	Sep. 30, 2014
Earnings Per Share [Abstract]	'
Loss Per Share	'
	The following data show the amounts used in computing loss per share and the effect on income and the weighted average number of shares of dilutive potential common stock for the period ended September 30, 2014:
	Loss from continuing operations available to common stockholders (numerator)	$	(65,292	)
	Weighted average number of common shares outstanding used in loss per share during the Period (denominator)		36,229,620
	Dilutive loss per share was not presented as the Company had no common equivalent shares for all periods presented that would affect the computation of diluted loss per share or its effect is anti-dilutive.

Subsequent_Events

Subsequent Events	3 Months Ended
	Sep. 30, 2014	Oct. 22, 2014
		Songbird Development Inc.
Subsequent Events	'	'
	The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued and determined there are no items to disclose, except as noted below.	The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued and determined there are no items to disclose, except as noted below.
	In October 2014, the Company entered into and closed a reverse purchase agreement wherein the shareholders of the Company became the controlling shareholders of a public company, Songbird Development Inc. The Company has assumed the public reporting obligations of the public company.	On October 22, 2014, the Company entered into a contract with and completed the acquisition of Knowledge Machine, Inc., a Nevada corporation, in a stock-for-stock exchange in which the Company issued 37,625,000 shares of its common stock on a pro rata basis to the shareholders of Knowledge Machine in return of all of the outstanding shares of Knowledge Machine (the “Reorganization Agreement”). Knowledge Machine also entered into a Stock Purchase Agreement (the “SPA”) with the sole officer, director and principal shareholder of the Company at the time, to acquire 2,464,716 shares of restricted stock held by him for $35,800. Following the closing of the Reorganization Agreement and the SPA, the Company sold the assets relating to the prior business of the Company to the former principal executive officer in return of 1,535,284 shares owned by him pursuant to an Asset Purchase Agreement (the “APA”). In addition, Knowledge Machine advanced $14,200 to the Company to repay outstanding prior cash advances made by a former officer to the Company.
		At the closing of the Reorganization Agreement, new management was appointed. Thereafter, in connection with the closing of the SPA and the APA, the 4,000,000 restricted shares of common stock purchased by Knowledge Machine and the Company from the former principal shareholder in the above transactions were cancelled and returned the authorized but unissued common stock of the Company.
		In connection with the closing of the Reorganization Agreement, the board of directors approved a one-for-ten forward stock split of the pre-closing outstanding shares and a change of the Company’s name to “Knowledge Machine International, Inc.” The stock split and name change were effective on November 10, 2014.
		The Company has changed its year end to June 30th.

Pro_Forma_Condensed_Financial_

Pro Forma Condensed Financial Information	3 Months Ended
	Sep. 30, 2014
Condensed Financial Information of Parent Company Only Disclosure [Abstract]	'
Pro Forma Condensed Financial Information	'
	PRO FORMA CONDENSED COMBINED FINANCIAL STATEMENTS
	[Unaudited]
	The following unaudited pro forma condensed combined balance sheet aggregates the balance sheet of Songbird Development Inc., a Nevada corporation (the “Company”) as of October 22, 2014 and the balance sheet of Knowledge Machine, Inc., a Nevada corporation (“KMI”) as of September 30, 2014 accounting for the transaction as a reorganization of KMI in a manner similar to a reverse purchase with the issuance of common stock of the Company for all the issued and outstanding shares of KMI and using the assumptions described in the following notes, giving effect to the transaction, as if the transaction had occurred as of the end of the period. The transaction was completed on October 22, 2014.
	The following unaudited pro forma condensed combined statement of operations combines the results of operations of the Company for the period August 1, 2014 to October 22, 2014 and the results of operations of KMI for the three months ending September 30, 2014 as if the transaction had occurred at the beginning of the periods.
	The pro forma condensed combined financial statements should be read in conjunction with the separate financial statements and related notes thereto of the Company and KMI. These pro forma financial statements are not necessarily indicative of the combined financial position, had the acquisition occurred at the end of the periods indicated above, or the combined results of operations which might have existed for the periods indicated or the results of operations as they may be in the future.
	SONGBIRD DEVELOPMENT INC.
	AND KNOWLEDGE MACHINE, INC.
	PRO FORMA CONDENSED COMBINED BALANCE SHEET
	[Unaudited]
	22-Oct-14
	ASSETS
			Songbird			Knowledge
			Development Inc.			Machine, Inc.				Pro Forma
			22-Oct-14			30-Sep-14				Increase			Pro Forma
			[Company]			[KMI]				(Decrease)			Combined
	ASSETS:
									[C]		(9,971	)
	Cash		$	9,971		$	222,841		[F]	$	(800	)	$	222,041
	Cash in Escrow			–			50,700		[E]		(50,000	)		–
									[F]		(700	)
	Deferred Stock Offering Costs			–			14,919							14,919
	License Agreement Option			–			25,000							25,000
	License Agreement Deposit			–			50,000							50,000
	Buildings and Land			14,000			–		[C]		(14,000	)		–
	Vehicles			8,300			–		[C]		(8,300	)		–
	Investment in subsidiary			–			–		[A]		37,625			–
									[B]		(37,625	)
			$	32,271		$	363,460			$	(83,771	)	$	311,960
	LIABILITIES AND STOCKHOLDERS’ (DEFICIT)
	LIABILITIES:
	Accounts payable		$	–		$	91,412			$	–		$	9,412
	Due to Allotrope						100,000				–			100,000
									[C]		(795	)
	Loan payable – related party			14,995			–		[E]		(14,200	)
	Total Liabilities			14,995			109,412				(14,995	)		109,412
	STOCKHOLDERS’ (DEFICIT):
									[A]		37,625
									[B]		(37,625	)
									[C]		(4,000	)
	Common stock			5,000			37,625		[D]		9,000			47,625
									[B]		(26,724	)
									[C]		(27,476	)
									[D]		(9,000	)
									[E]		(35,800	)
	Additional paid in capital			39,000			572,125		[F]		(1,500	)		510,625
	Less deferred compensation			–			(4,584	)			–			(4,584	)
	Accumulated Deficit			(26,724	)		(351,118	)	[B]		26,724			(351,118	)
	Total Stockholders’ (Deficit)			17,276			254,048				(68,776	)		202,548
			$	32,271		$	363,460			$	(83,771	)	$	311,960
	See Notes To Unaudited Pro Forma Condensed Financial Statements.
	SONGBIRD DEVELOPMENT INC.
	AND KNOWLEDGE MACHINE, INC.
	PRO FORMA CONDENSED COMBINED STATEMENT OF OPERATIONS
	[Unaudited]
			Songbird			Knowledge
			Development, Inc.			Machine, Inc.
			For the Period			For the three
			August 1, 2014 to			months ended				Pro Forma
			22-Oct-14			30-Sep-14				Increase			Pro Forma
			[Company]			[KMI]				(Decrease)			Combined
	REVENUE		$	7,600		$	–			$	–		$	7,600
	COST OF GOODS SOLD:
	Cutlery set purchases			6,365			–				–			6,365
Sales commissions paid			1,200			–				–			1,200
Gross Profit			35			–				–			35
EXPENSES:
General and administrative			75			61,292				–			61,367
Professional fees			750			–				–			750
Non-cash stock compensation			–			3,834				–			3,834
Total Expenses			825			65,126				–			65,951
INCOME (LOSS) FROM OPERATIONS			(790	)		(65,126	)			–			(65,916	)
OTHER INCOME (EXPENSE)
Interest expense			–			(252	)			–			(252	)
Interest income			–			86				–			86
Total Other Income (Expense)			–			(166	)			–			(166	)
INCOME (LOSS) FROM OPERATIONS BEFORE PROVISION FOR TAXES			(790	)		(65,292	)			–			(66,082	)
PROVISION FOR INCOME TAXES			–			–				–			–
INCOME (LOSS) FROM CONTINUING OPERATIONS			(790	)		(65,292	)			–			(66,082	)
DISCONTINUED OPERATIONS			–			–				–			–
NET INCOME (LOSS)		$	(790	)	$	(65,292	)		$	–		$	(66,082	)
BASIC NET (LOSS) PER COMMON SHARE (Note 4)												$	(.001	)
See Notes To Unaudited Pro Forma Condensed Financial Statements.
SONGBIRD DEVELOPMENT INC.
AND KNOWLEDGE MACHINE, INC.
NOTES TO PROFORMA CONDENSED COMBINED FINANCIAL STATEMENTS
[Unaudited]
NOTE 1 – SONGBIRD DEVELOPMENT, INC.
Songbird Development Inc. (the “Company”) was organized under the laws of the State of Nevada on December 27, 2012. The Company was formed to engage in the development and operation of a business engaged in the distribution of high end cutlery sets produced in China. The Company is in the development stage. The Company was not able to raise sufficient capital to execute their business plan and is now engaged in discussions with third parties regarding alternative directions for the Company that could enhance shareholder value.
NOTE 2 – KNOWLEDGE MACHINE, INC.
Knowledge Machine, Inc. (“KMI”) was organized under the laws of the State of Nevada on December 12, 2013. The Company is a technology company which intends to focus on new technologies, acquiring licensing rights to those technologies, and marketing its licensed technology. The Company seeks to create a portfolio of technologies to change the method of technology transfer and technology startups involving licensing of intellectual property. The Company intends to introduce tools and processes that management believes would remove various biases, blind spots, and cultural pathologies and make commercialization of technology a more systematic and process-driven approach. The Company intends to acquire intellectual property and marketing and sales rights to these technologies and then develop these companies through partnership or joint venture arrangements. Additionally, the Company’s Science Advisory Board is intended to help mitigate technical, market, and financial risks of these companies.
NOTE 3 – PROFORMA ADJUSTMENTS
On October 22, 2014, KMI was acquired by the Company pursuant to an Agreement and Plan of Reorganization. The agreement called for the Company to issue 37,625,000 shares of common stock to the shareholders of KMI for a controlling ownership interest of the Company in a transaction wherein KMI would became a wholly-owned subsidiary of the Company.
The ownership interests of the former owners of KMI in the combined enterprise will be greater than that of the ongoing shareholders of the Company and, accordingly, the management of KMI will assume operating control of the combined enterprise. Consequently, the acquisition is accounted for as the recapitalization of KMI, wherein KMI purchased the assets of the Company and accounted for the transaction as a reverse purchase for accounting purposes.
Proforma adjustments on the attached financial statements include the following:
	[A]	To record the issuance of 37,625,000 shares of common stock pursuant to the Agreement and Plan of Reorganization.
	[B]	To eliminate the common stock accounts of KMI and the prior retained earnings of the Company.
	[C]	To record the cancellation of 4,000,000 shares of common stock from a shareholder of Songbird Development and the elimination of capital assets and other residual balances of Songbird.
	[D]	To record the forward split of 1,000,000 shares of common stock from shareholders of Songbird Development into 10,000,000 shares.
	[E]	To record repayment of the related party loan payable of $14,200 and $35,800 to purchase stock for cancellation.
	[F]	To record payment of the expenses of closing of $1,500.
NOTE 4 – PROFORMA (LOSS) PER SHARE
The proforma (loss) per share is computed based on the number of shares outstanding, after adjustment for shares issued in the acquisition, as though all shares issued in the acquisition had been outstanding from the beginning of the periods presented.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Sep. 30, 2014	Oct. 22, 2014
		Songbird Development Inc.
Basis of Presentation	'	'
	Basis of Presentation – The accompanying financial statements have been prepared by the Company in accordance with Article 8 of U.S. Securities and Exchange Commission Regulation S-X. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations and cash flows at September 30, 2014 and June 30, 2014 and for the three months ended September 30, 2014 have been made. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. Management suggests these condensed financial statements be read in conjunction with the June 30, 2014 audited financial statements and notes thereto. The results of operations for the period ended September 30, 2014 are not necessarily indicative of the operating results for the full year.	The accompanying financial statements have been prepared by the Company in accordance with Article 8 of U.S. Securities and Exchange Commission Regulation S-X. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations and cash flows at October 22, 2014 and July 31, 2014 and for the periods then ended have been made. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. Management suggests these condensed financial statements be read in conjunction with the July 31, 2014 audited financial statements and notes thereto included in the Company’s Form 10-K. The results of operations for the periods ended October 22, 2014 and October 31, 2013 are not necessarily indicative of the operating results for the full year.
Basis of Accounting	'	'
		The Company’s financial statements are prepared using the accrual method of accounting. The Company has elected a July 31 year end.
Basic Earnings (loss) Per Share	'	'
	Loss Per Share – The computation of loss per share is based on the weighted average number of shares outstanding during the period in accordance with ASC Topic No. 260, “Earnings Per Share.”	ASC No. 260, “Earnings Per Share”, specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. The Company has adopted the provisions of ASC No. 260.
		Basic net earnings (loss) per share amounts are computed by dividing the net earnings (loss) by the weighted average number of common shares outstanding. Diluted earnings (loss) per share are the same as basic earnings (loss) per share due to the lack of dilutive items in the Company.
Cash Equivalents	'	'
	Cash Equivalents - The Company considers all highly liquid investments with a maturity of three months or less at date of purchase to be cash equivalents.	The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
Use of Estimates and Assumptions	'	'
	Accounting Estimates - The preparation of financial statements in conformity with generally accepted accounting principles in the United States requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities, the disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimated by management.	The preparation of financial statements in conformity with generally accepted accounting principles 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 financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. In accordance with ASC No. 250 all adjustments are normal and recurring.
Income Taxes	'	'
	Income Taxes – The Company accounts for income taxes in accordance with ASC Topic No. 740, “Accounting for Income Taxes.”	Income taxes are provided in accordance with ASC No. 740, Accounting for Income Taxes. A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carry-forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities.
	The Company adopted the provisions of ASC Topic No. 740, “Accounting for Income Taxes,” at the date of inception on December 12, 2013. As a result of the implementation of ASC Topic No. 740, the Company recognized no increase in the liability for unrecognized tax benefits.	Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
	The Company has no tax positions at September 30, 2014 and June 30, 2014 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility.
	The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. During the period ended September 30, 2014, the Company recognized no interest and penalties. The Company had no accruals for interest and penalties at June 30, 2014 or September 30, 2014. All tax years starting with 2013 are open for examination.
Property, Plant and Equipment	'	'
	Property and Equipment – Property and equipment are stated at cost. Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized upon being placed in service. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The estimated life has been determined to be three years unless a unique circumstance exists, which is then fully documented as an exception to the policy.	The Company accounts for its long-lived assets in accordance with Accounting Standards Codification (“ASC”) Topic 360. Property, plant and equipment are recorded at cost less accumulated depreciation. Expenditures for major additions and improvements are capitalized. As property and equipment are sold or retired, the applicable cost and accumulated depreciation are removed from the accounts and any resulting gain or loss thereon is recognized as operating expenses.
		Depreciation is calculated after the asset is placed in service using the straight-line method over the estimated useful lives or, in the case of leasehold improvements, the term of the related lease, including renewal periods, if shorter. Estimated useful lives are as follows:
		Buildings 40 years
		Equipment 5-15 years
		The Company reviews property, plant and equipment and all amortizable intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of these assets may not be recoverable. Recoverability is based on estimated undiscounted cash flows. Measurement of the impairment loss, if any, is based on the difference between the carrying value and fair value.
Fair Value of Financial Instruments	'	'
	Fair Value of Financial Instruments – The Company accounts for fair value measurements in accordance with accounting standard ASC 820-10-50, “Fair Value Measurements.”  This guidance defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures.  The three levels are defined as follows:
	Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.
	Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.
	Level 3 inputs to valuation methodology are unobservable and significant to the fair measurement.
	The Company’s financial instruments consist of cash, payables, and notes payable. The carrying amount of cash and payables approximates fair value because of the short-term nature of these items. The carrying amount of notes payable approximates fair value as the individual borrowings bear interest at market interest rates and are also short-term in nature.
Impairment of Long-Lived Assets	'	'
		The Company accounts for its long-lived assets in accordance with Accounting Standards Codification (“ASC”) Topic 360-10-05, “Accounting for the Impairment or Disposal of Long-Lived Assets.” ASC Topic 360-10-05 requires that long-lived assets be reviewed for impairment whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company annually assesses recoverability of the carrying value of an asset by estimating the future net cash flows expected to result from the asset, including eventual disposition. If the future net cash flows are less than the carrying value of the asset, an impairment loss is recorded equal to the difference between the asset’s carrying value and fair value or disposable value. The Company determined that none of its long-term assets at October 22, 2014 or July 31, 2014 were impaired.
Revenue	'	'
	Revenue Recognition – The Company’s revenue is derived primarily from providing services under contractual agreements. The Company recognizes revenue in accordance with ASC Topic No. 605 based on the following criteria: Persuasive evidence of an arrangement exists, services have been rendered, the price is fixed or determinable, and collectability is reasonably assured.	The Company records revenue on the accrual basis when all goods and services have been performed and delivered, the amounts are readily determinable, and collection is reasonably assured.
Advertising	'	'
		The Company expenses its advertising when incurred.
Stock Based Compensation	'	'
	Stock Based Compensation – The Company recognizes compensation costs to employees under ASC Topic No. 718, “Compensation – Stock Compensation.” Under ASC Topic No. 718, companies are required to measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share based compensation arrangements include stock options, restricted share plans, performance based awards, share appreciation rights and employee share purchase plans. As such, compensation cost is measured on the date of grant at their fair value. Such compensation amounts, if any, are amortized over the respective vesting periods of the option grant.
	Equity instruments issued to other than employees are recorded on the basis of the fair value of the instruments, as required by ASC Topic No. 505, “Equity Based Payments to Non-Employees.” In general, the measurement date is when either (a) a performance commitment, as defined, is reached or (b) the earlier of (i) the non-employee performance is complete or (ii) the instruments are vested. The measured value related to the instruments is recognized over a period based on the facts and circumstances of each particular grant as defined in the FASB Accounting Standards Codification.
Accounts Receivable and Allowance for Doubtful Accounts	'	'
	Accounts Receivable and Allowance for Doubtful Accounts – Trade accounts receivable are carried at original invoice amount less an estimate made for doubtful accounts. The Company determines the allowance for doubtful accounts by identifying potential troubled accounts and by using historical experience and future expectations applied to an aging of accounts. Trade accounts receivable are written off when deemed uncollectible. Recoveries of trade accounts receivable previously written off are recorded as income when received. The allowance for doubtful accounts at September 30, 2014 and June 30, 2014 was $0 and $0 respectively.
Long-Lived and Intangible Assets	'	'
	Long-Lived and Intangible Assets – Long-lived assets and certain identifiable definite life intangibles to be held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company continuously evaluates the recoverability of its long-lived assets based on estimated future cash flows and the estimated liquidation value of such long-lived assets, and provides for impairment if such undiscounted cash flows are insufficient to recover the carrying amount of the long-lived assets. If impairment exists, an adjustment is made to write the asset down to its fair value, and a loss is recorded as the difference between the carrying value and fair value. Fair values are determined based on quoted market values, discounted cash flows or internal and external appraisals, as applicable. Assets to be disposed of are carried at the lower of carrying value or estimated net realizable value.
Recently Enacted Accounting Standards	'	'
	Recently Enacted Accounting Standards – The FASB established the Accounting Standards Codification (“Codification” or “ASC”) as the source of authoritative accounting principles recognized by the FASB to be applied by nongovernmental entities in the preparation of financial statements in accordance with generally accepted accounting principles in the United States (“GAAP”). Rules and interpretive releases of the Securities and Exchange Commission (“SEC”) issued under authority of federal securities laws are also sources of GAAP for SEC registrants.
	Recent Accounting Standards Updates (“ASU”) through ASU No. 2014-16 contain technical corrections to existing guidance or affect guidance to specialized industries. These updates have no current applicability to the Company or their effect on the financial statements would not have been significant. The Company has early adopted the provisions of ASU No. 2014-10 “Development Stage Entities” which generally removes the requirements for added disclosures about development stage activities.
Concentration of Credit Risk:	'	'
	Concentration of Credit Risk – The Company maintains its cash in bank deposit accounts, which, at times, may exceed federally insured limits. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk on cash and cash equivalents.
Organization Expenditures	'	'
	Organization Expenditures – Organizational expenditures are expensed as incurred for Securities Exchange Commission (SEC) filings, but capitalized and amortized for income tax purposes.
Cost Method Investments	'	'
	Cost Method Investments – These are investments in equity securities having no readily determinable fair value (i.e. the shares are not publicly traded), and where the equity method (i.e. 20% or greater ownership) or consolidation method (i.e. greater than 50% ownership or if the Company has significant influence over the operating and financial policies of the investee company) do not apply.
	These long-term investments are carried at cost until disposed of or until written down due to impairment. Impairment is tested annually at the individual security level (or more often if an event or changes in circumstances has occurred that may have a significant adverse effect on the fair value of the investment). An investment is deemed impaired when its fair value is less than its book carrying value. During the period ended September 30, 2014, no impairment losses were recorded.
Deferred Stock Offering Costs	'	'
	Deferred Stock Offering Costs – Costs related to proposed stock offerings are deferred and will be offset against the proceeds of the offering in additional paid in capital. In the event a stock offering is unsuccessful, the costs related to the offering will be written off directly to expense.

Loss_Per_Share_Tables

Loss Per Share (Tables)	3 Months Ended
	Sep. 30, 2014
Loss Per Share Tables	'
Loss Per Share	'
	Loss from continuing operations available to common stockholders (numerator)	$	(65,292	)
	Weighted average number of common shares outstanding used in loss per share during the Period (denominator)		36,229,620

Pro_Forma_Condensed_Financial_1

Pro Forma Condensed Financial Information (Tables)	3 Months Ended
	Sep. 30, 2014
Condensed Financial Information of Parent Company Only Disclosure [Abstract]	'
Pro Forma Condensed Combined Balance Sheet	'
		Songbird			Knowledge
		Development Inc.			Machine, Inc.				Pro Forma
		22-Oct-14			30-Sep-14				Increase			Pro Forma
		[Company]			[KMI]				(Decrease)			Combined
	ASSETS:
								[C]		(9,971	)
	Cash	$	9,971		$	222,841		[F]	$	(800	)	$	222,041
	Cash in Escrow		–			50,700		[E]		(50,000	)		–
								[F]		(700	)
	Deferred Stock Offering Costs		–			14,919							14,919
	License Agreement Option		–			25,000							25,000
	License Agreement Deposit		–			50,000							50,000
	Buildings and Land		14,000			–		[C]		(14,000	)		–
	Vehicles		8,300			–		[C]		(8,300	)		–
	Investment in subsidiary		–			–		[A]		37,625			–
								[B]		(37,625	)
		$	32,271		$	363,460			$	(83,771	)	$	311,960
	LIABILITIES AND STOCKHOLDERS’ (DEFICIT)
	LIABILITIES:
	Accounts payable	$	–		$	91,412			$	–		$	9,412
	Due to Allotrope					100,000				–			100,000
								[C]		(795	)
	Loan payable – related party		14,995			–		[E]		(14,200	)
	Total Liabilities		14,995			109,412				(14,995	)		109,412
	STOCKHOLDERS’ (DEFICIT):
								[A]		37,625
								[B]		(37,625	)
								[C]		(4,000	)
	Common stock		5,000			37,625		[D]		9,000			47,625
								[B]		(26,724	)
								[C]		(27,476	)
								[D]		(9,000	)
								[E]		(35,800	)
	Additional paid in capital		39,000			572,125		[F]		(1,500	)		510,625
	Less deferred compensation		–			(4,584	)			–			(4,584	)
	Accumulated Deficit		(26,724	)		(351,118	)	[B]		26,724			(351,118	)
	Total Stockholders’ (Deficit)		17,276			254,048				(68,776	)		202,548
		$	32,271		$	363,460			$	(83,771	)	$	311,960
Pro Forma Condensed Combined Statement of Operations	'
		Songbird			Knowledge
		Development, Inc.			Machine, Inc.
		For the Period			For the three
		August 1, 2014 to			months ended				Pro Forma
		22-Oct-14			30-Sep-14				Increase			Pro Forma
		[Company]			[KMI]				(Decrease)			Combined
	REVENUE	$	7,600		$	–			$	–		$	7,600
	COST OF GOODS SOLD:
	Cutlery set purchases		6,365			–				–			6,365
	Sales commissions paid		1,200			–				–			1,200
	Gross Profit		35			–				–			35
	EXPENSES:
	General and administrative		75			61,292				–			61,367
	Professional fees		750			–				–			750
	Non-cash stock compensation		–			3,834				–			3,834
	Total Expenses		825			65,126				–			65,951
	INCOME (LOSS) FROM OPERATIONS		(790	)		(65,126	)			–			(65,916	)
	OTHER INCOME (EXPENSE)
	Interest expense		–			(252	)			–			(252	)
	Interest income		–			86				–			86
	Total Other Income (Expense)		–			(166	)			–			(166	)
	INCOME (LOSS) FROM OPERATIONS BEFORE PROVISION FOR TAXES		(790	)		(65,292	)			–			(66,082	)
	PROVISION FOR INCOME TAXES		–			–				–			–
	INCOME (LOSS) FROM CONTINUING OPERATIONS		(790	)		(65,292	)			–			(66,082	)
	DISCONTINUED OPERATIONS		–			–				–			–
	NET INCOME (LOSS)	$	(790	)	$	(65,292	)		$	–		$	(66,082	)
	BASIC NET (LOSS) PER COMMON SHARE (Note 4)											$	(.001	)

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Details) (Songbird Development Inc.)	9 Months Ended
	Apr. 30, 2014
Equipment [Member]	'
Estimated useful life of property and equipment	'5-15 years
Building [Member]	'
Estimated useful life of property and equipment	'40 years

Summary_of_Significant_Account3

Summary of Significant Accounting Policies (Details Narrative) (USD $)	Sep. 30, 2014	Jun. 30, 2014
Accounting Policies [Abstract]	'	'
Allowance for Doubtful Accounts	$0	$0

Cost_Method_Investments_Detail

Cost Method Investments (Details Narrative) (USD $)	Sep. 30, 2014	Jun. 30, 2014	Jun. 30, 2014	Sep. 30, 2014
			Allotrope Sciences [Member]	Score Technologies [Member]
License agreement deposit	$50,000	$0	$50,000	$50,000
Impairment on investment	'	'	150,000	'
License Agreement Option	$25,000	$0	'	$25,000

Going_Concern_Details_Narrativ

Going Concern (Details Narrative) (USD $)	3 Months Ended			22 Months Ended
	Sep. 30, 2014	Oct. 22, 2014	Oct. 31, 2013	Oct. 22, 2014
		Songbird Development Inc.	Songbird Development Inc.	Songbird Development Inc.
Net Income (loss)	($65,292)	($790)	$26,720	($26,724)

Related_Party_Transactions_Det

Related Party Transactions (Details Narrative) (Songbird Development Inc., USD $)	3 Months Ended
	Oct. 22, 2014	Jul. 31, 2014
Songbird Development Inc.	'	'
Loan Payable - Related Party	$14,995	$14,200
Related Party transaction	'As further disclosed in Note 8, on October 22, 2014, in connection with an acquisition of Knowledge Machine, Inc., all of the CompanyBs operations, assets and liabilities were transferred to the CompanyBs sole officer and director for the return and cancellation of 1,535,284 shares of common stock.	'

Stockholders_Equity_Details_Na

Stockholdersb Equity (Details Narrative) (USD $)	3 Months Ended	12 Months Ended
	Sep. 30, 2014	Jun. 30, 2014	Jul. 31, 2014	Jul. 31, 2013
			Songbird Development Inc.	Songbird Development Inc.
Stock sold, shares issued	'	22,500,000	1,000,000	4,000,000
Stock sold, proceeds	'	'	$40,000	$4,000
Stock issued to officers and investors, value	1,000,000	22,500	'	'
Stock issued for compensation, shares issued	'	11,500,000	'	'
Stock issued for compensation, value	'	11,500	'	'
Stock vested during period, shares	3,666,667	3,831,999	'	'
Stock vested during period, value	3,667	3,832	'	'
Shares cancelled	250,000	'	'	'
Shares oustanding and not vested, shares	3,834,334	'	'	'
Shares oustanding and not vested, value	3,843	'	'	'
Convertible notes payable converted to stock, amount converted	575,000	'	'	'
Convertible notes payable converted to stock, stock issued	2,875,000	'	'	'
Stock issued on conversion of debt, value	2,875	'	'	'
Additional paid in capital from conversion of debt	572,125	'	'	'
Deferred compensation cost expected to be recognized	$4,584	'	'	'
Deferred compensation cost expected to be recognized in a period of	'3 years	'	'	'

Loss_Per_Share_Details

Loss Per Share (Details) (USD $)	3 Months Ended
	Sep. 30, 2014
Earnings Per Share [Abstract]	'
Loss from continuing operations available to common stockholders (numerator)	($65,292)
Weighted average number of common shares outstanding used in loss per share during the Period (denominator)	36,229,620

Pro_Forma_Information_Details_

Pro Forma Information (Details - Balance Sheet) (USD $)	Sep. 30, 2014	Jun. 30, 2014	Oct. 22, 2014	Jul. 31, 2014	Oct. 22, 2014
			Songbird Development Inc.	Songbird Development Inc.	Pro Forma [Member]
Assets:	'	'	'	'	'
Cash	$222,841	$461,285	$9,971	$9,966	$222,041
Deferred Stock Offering Costs	14,919	0	'	'	14,919
License Agreement Option	25,000	0	'	'	25,000
License Agreement Deposit	50,000	0	'	'	50,000
Total Assets	363,460	511,285	32,271	32,266	311,960
Liabilities and Stockholders' Deficit	'	'	'	'	'
Accounts payable	9,412	20,179	'	'	9,412
Due to Allotrope	100,000	100,000	'	'	100,000
Total Liabilities	109,412	770,779	14,995	14,200	109,412
Stockholders Deficit	'	'	'	'	'
Common stock	37,625	34,000	5,000	5,000	47,625
Additional paid in capital	572,125	0	39,000	39,000	510,625
Less deferred compensation	-4,584	-7,668	'	'	-4,584
Accumulated deficit	-351,118	-285,826	-26,724	-25,934	-351,118
Total Stockholders' deficit	254,048	-259,494	17,276	18,066	202,548
Total liabilities and stockholders deficit	$363,460	$511,285	$32,271	$32,266	$311,960

Pro_Forma_Information_Details_1

Pro Forma Information (Details - Statement of Operations) (USD $)	3 Months Ended			22 Months Ended	3 Months Ended
	Sep. 30, 2014	Oct. 22, 2014	Oct. 31, 2013	Oct. 22, 2014	Oct. 22, 2014
		Songbird Development Inc.	Songbird Development Inc.	Songbird Development Inc.	Pro Forma [Member]
REVENUE	$0	$7,600	$45,830	'	$7,600
COST OF GOODS SOLD:	'	'	'	'	'
Cutlery set purchases	'	6,365	15,900	'	6,365
Sales commissions paid	'	1,200	1,500	'	1,200
Gross Profit	'	35	28,430	'	35
EXPENSES:	'	'	'	'	'
General and administrative	61,292	75	643	'	61,367
Professional fees	'	750	1,067	'	750
Non-cash stock compensation	3,834	'	'	'	3,834
Total Expenses	65,126	825	1,710	'	65,951
INCOME (LOSS) FROM OPERATIONS	'	'	'	'	-65,916
OTHER INCOME (EXPENSE)	'	'	'	'	'
Interest expense	-252	'	'	'	-252
Interest income	86	'	'	'	86
Total Other Income (Expense)	-166	'	'	'	-166
INCOME (LOSS) FROM OPERATIONS BEFORE PROVISION FOR TAXES	-65,292	'	'	'	-66,082
PROVISION FOR INCOME TAXES	'	'	'	'	0
INCOME (LOSS) FROM CONTINUING OPERATIONS	'	'	'	'	-66,082
DISCONTINUED OPERATIONS	'	'	'	'	0
Net Income (loss)	($65,292)	($790)	$26,720	($26,724)	($66,082)
BASIC NET (LOSS) PER COMMON SHARE (Note 4)	'	'	'	'	($0.00)