Dthera Sciences (DTHR) 10-Q 23 Nov 15 2015 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Sep. 30, 2015	Nov. 20, 2015
Document And Entity Information
Entity Registrant Name	Knowledge Machine International, Inc.
Entity Central Index Key	1,586,372
Document Type	10-Q
Document Period End Date	Sep. 30, 2015
Amendment Flag	false
Current Fiscal Year End Date	--06-30
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	Yes
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		47,625,000
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2,015

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2015	Jun. 30, 2015
Current Assets
Cash	$ 26,328	$ 50,744
Prepaid expenses	8,236	9,119
Total Current Assets	34,564	59,863
TOTAL ASSETS	34,564	59,863
Current Liabilities:
Accounts Payable	16,083	8,274
Account Payable - Related Party	82,000	57,000
Total Current Liabilities	98,083	65,274
TOTAL LIABILITIES	98,083	65,274
STOCKHOLDERS' EQUITY (Deficit)
Preferred Stock, $0.001 par; 1,000,000 shares authorized; None issued and outstanding	0	0
Common Stock, $0.001 par; 200,000,000 shares authorized; 47,625,000 issued and 43,290,666 outstanding at September 30, 2015; 47,625,000 issued and 43,040,666 outstanding at June 30, 2015	47,625	47,625
Additional Paid In Capital	512,125	512,125
Retained Earnings (Deficit)	(623,269)	(565,161)
Total Stockholders' Equity (Deficit)	(63,519)	(5,411)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 34,564	$ 59,863

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2015	Jun. 30, 2015
STOCKHOLDERS' DEFICIT
Preferred stock, par value	$ .001	$ 0.001
Preferred stock, authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock Par value	$ .001	$ 0.001
Common stock, Authorized	200,000,000	200,000,000
Common stock, Issued	47,625,000	47,625,000
Common stock, outstanding	43,290,666	43,040,666

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	3 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Income Statement [Abstract]
Revenue	$ 0	$ 0
EXPENSES:
General and administrative	58,112	65,126
Total Expenses	58,112	65,126
OTHER INCOME (EXPENSE)
Interest Expense	0	(252)
Interest Income	4	86
Total Other Income (Expense)	4	(166)
INCOME (LOSS) BEFORE INCOME TAXES	(58,108)	(65,292)
Current Income Tax Expense	0	0
Deferred Income Tax Expense	0	0
Net Income (Loss)	$ (58,108)	$ (65,292)
Loss per Common Share - Basic and Diluted	$ 0	$ 0
Weighted Average Number of Shares Outstanding - Basic and diluted	47,625,000	36,229,620

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	3 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Operating activities:
Net Income (Loss)	$ (58,108)	$ (65,292)
Noncash Expenses:
Stock Compensation	250	3,834
Change in assets and liabilities:
Decrease in Prepaid Expenses	633	0
Increase (Decrease) in Accounts Payable	7,809	(10,717)
Increase (Decrease) in Accounts Payable - Related Party	25,000	(50)
(Decrease) in Accrued Interest	0	(600)
NET CASH USED BY OPERATING ACTIVITIES	(24,416)	(72,825)
Investing activities:
Purchase of Licensing Options	0	(75,000)
(Increase) in Cash in Escrow	0	(700)
NET CASH USED BY INVESTING ACTIVITIES	0	(75,700)
Financing activities:
Increase in Deferred Offering Costs	0	(14,919)
Repayment of Notes Payable	0	(75,000)
NET CASH USED BY FINANCING ACTIVITIES	0	(89,919)
NET CASH DECREASE FOR PERIOD	(24,416)	(238,444)
Cash, beginning of period	50,744	461,285
Cash, end of period	26,328	222,841
Supplemental disclosure of cash flow information:
Cash paid during the period Interest	80	852
Cash paid during the period Taxes	$ 0	$ 0

Consolidated Statements of Cas6

Consolidated Statements of Cash Flows (Parenthetical) - USD ($)	3 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Supplemental Schedule of Noncash Investing and Financing Activities:
Shares previously issued to a director, vested	250,000
Note payable repaid	$ 0	$ 75,000
Note payable converted, amount converted		$ 575,000
Note payable converted, shares issued		2,875,000
Director
Supplemental Schedule of Noncash Investing and Financing Activities:
Shares issued to a director		1,000,000
Shares issued to a director, vested	250,000	250,000
Shares issued to a director, nonvested	500,000	750,000
Shares cancelled		250,000

Note 1. Summary of Significant

Note 1. Summary of Significant Accounting Policies	3 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Nature of Business – 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, it is intended that the Company’s Science Advisory Board will help mitigate technical, marketing, and financial risks of the Company. In October 2014, the Company entered into and closed a stock 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. Basis of Presentation Fair Value of Financial Instruments 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, accounts payable, and notes payable. The carrying amount of cash and accounts payable 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. Income Taxes – 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 Company has no tax positions at September 30, 2015 or June 30, 2015 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 three months ended September 30, 2015 and 2014, the Company recognized no interest and penalties. The Company had no accruals for interest and penalties at September 30, 2015 or June 30, 2015. All tax years starting with 2013 are open for examination. Stock Based Compensation 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. Loss Per Share – Long-Lived and Intangible Assets – Recently Enacted Accounting Standards Recent Accounting Standards Updates (“ASU”) through ASU No. 2015-01 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. Cash Equivalents Concentration of Credit Risk Organization Expenditures Cost Method Investments 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 periods ended September 30, 2015 and 2014, no impairment losses were recorded. Accounting Estimates Deferred Stock Offering Costs Reclassification

Note 2. Going Concern

Note 2. Going Concern	3 Months Ended
	Sep. 30, 2015
Risks and Uncertainties [Abstract]
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.

Note 3. Other Assets

Note 3. Other Assets	3 Months Ended
	Sep. 30, 2015
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Assets	Allotrope Sciences Corporation In June 2014, the Company entered into a Stock Purchase Agreement with Allotrope Sciences Corporation, a Delaware corporation controlled by the Company’s President and CEO, to purchase 12% of the total number of shares of Allotrope’s common stock for $150,000. Three payment installments of $50,000 each were due within 10, 30 and 90 business days of the signing of the agreement on June 23, 2014, on which dates 4% increments of Allotrope’s common stock were deliverable to the Company. The first payment of $50,000 was made and 4% of Allotrope stock was delivered to the Company prior to June 30, 2014. The two remaining payments totaling $100,000 were included as liabilities on the Company’s balance sheet and the full agreement amount of $150,000 was impaired to $0 at June 30, 2014. The liability and corresponding impairment loss have been removed from the Company’s consolidated financial statements retroactively due to non-performance by both parties on the second and third installments as of June 30, 2014 (See NOTE 6). Performance did not occur subsequently, and on October 14, 2014, the Company and Allotrope rescinded the original agreement. The companies are in the process of renegotiating the transaction, with the intent that the $50,000 would be used towards future joint venture activities. Score Technologies, Inc. On July 8, 2014, the Company and Score Technologies, Inc. entered into a Subscription Agreement for the purchase of 100,000 shares of common stock of Score (the “Shares”) by the Company for the sum of $50,000. The Company paid the $50,000, but never received the Shares. On August 4, 2014, the Company and Score entered into a Rescission Agreement whereby all transactions contemplated by the Option Agreement, as disclosed below, were rescinded. The parties also agreed that Score would retain the $50,000 payment made by the Company pursuant to the Option Agreement and apply the payment to the first payment required to be made by the Company to Score in connection with the first license agreement between the parties. In addition, the parties agreed that if a license agreement was not entered into by February 15, 2015, Score would be required to repay to the Company the $50,000 payment, in cash, by no later than February 18, 2015. At June 30, 2015, the Company determined to terminate their dealings with Score due to Score’s nonperformance, and impaired the deposit to $0. As of September 30, 2015, the cash had not been returned. 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. On January 6, 2015, the Company sent a letter to Score notifying Score that it is terminating the exclusive option to enter into a license agreement for India and demanding return of the $25,000 paid to Score. The termination of the option was based upon Score’s failure to produce to the Company the consumer marketable SCOREISPAPP referred to in the agreement. At June 30, 2015, the Company impaired the deposit to $0, and at September 30, 2015, the $25,000 had not been returned.

Note 4. Stockholders' Equity

Note 4. Stockholders' Equity	3 Months Ended
	Sep. 30, 2015
Stockholders' Equity Note [Abstract]
Stockholders' Equity	Common Stock The Company has authorized 200,000,000 shares of common stock, $.001 par value. 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. 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) remained unvested and were reflected as prepaid expenses as of June 30, 2014. On August 13, 2014, 250,000 shares previously issued to a Science Advisory Board member were cancelled, 83,000 of which had previously vested and 167,000 were unvested. The shares were valued at $0.001, or $250. An additional 3,666,667 shares (valued at $3,667) vested during the three months ended September 30, 2014 and 3,834,334 (valued at $3,834) remain unvested and are reflected as prepaid expenses as of September 30, 2015. On July 29, 2014, $575,000 of convertible notes payable was extinguished via issuance of 2,875,000 shares of common stock at a rate of $0.20 per share. 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 ended September 30, 2014 and another 250,000 (valued at $250) vested during the quarter ended September 30, 2015. 500,000 (valued at $500) remain unvested. 250,000 shares will vest each year on August 25 in 2016 and 2017 as long as the individual remains as a Director of the Company. The unvested shares are reflected as prepaid expenses at September 30, 2015. On October 22, 2014, the Company issued 1,000,000 shares of common stock as part of a reorganization of the Company. On November 10, 2014, a ten-for-one forward stock split occurred on 1,000,000 shares of Songbird Development, Inc. acquired in the reverse merger and reorganization (see NOTE 1), resulting in an additional 9,000,000 shares being issued. The split has been retroactively applied to all periods presented and does not affect any of the stock issuances described above. 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 prepaid expenses by $7,668. During the three months ended 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, 2015 is 3,834,334, representing prepaid expenses of $3,834. During the three months 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, 2015 (500,000 unvested shares) increased prepaid expenses by $500. As of September 30, 2015, the balance of unvested compensation cost expected to be recognized is $4,334 and is recorded as a prepaid expense on the Consolidated Balance Sheets. The unvested compensation is expected to be recognized over the weighted average period of approximately two 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, 2015.

Note 5. Loss Per Share

Note 5. Loss Per Share	3 Months Ended
	Sep. 30, 2015
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 periods ending September 30, 2015 and 2014: Three Months Ended Three Months Ended September 30, September 30, Loss from continuing operations available to common stockholders (numerator) $ (58,108 ) $ (65,292 ) Weighted average number of common shares outstanding used in loss per share during the period (denominator) 47,625,000 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.

Note 6. Restatement

Note 6. Restatement	3 Months Ended
	Sep. 30, 2015
Note 6. Restatement
Restatement	As explained in NOTE 3 above, 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 in three installments during the course of June through September 2014. The liability of $100,000 and corresponding impairment loss originally recorded at June 30, 2014 and perpetuated through September 30, 2014 have been removed from the Company’s consolidated financial statements retroactively due to absence of full performance of the original contract at June 30, 2014. Liabilities for the second and third installments were not incurred and corresponding investment assets not realizable at June 30, 2014, but rather were stock purchase commitments requiring disclosure only until performance occurred on the dates specified in the contract. Although the Company did incur the remaining liability totaling $100,000 for the second and third installments at September 30, 2014 pursuant to the terms of the original agreement, the Company never received the accompanying Allotrope shares and other events that gave rise to the agreement’s official rescission on October 14, 2014 existed prior to September 30, 2014. Thus, the rescission qualifies as a recognized subsequent event, which requires removal of the $100,000 liability at September 30, 2014 via restatement. The table below shows the effects of the September 30, 2014 restatement. Since the impairment loss was originally recorded during the year ended June 30, 2014, only the September 30, 2014 balance sheet is affected by the restatement. There is no change in any statement of operations line items or net loss per share. Amount as Originally Restatement Restated Filed Adjustment Amount As of September 30, 2014 Due to Allotrope $ 100,000 $ (100,000 ) $ – Accumulated deficit (351,118 ) 100,000 (251,118 )

Note 7. Subsequent Events

Note 7. Subsequent Events	3 Months Ended
	Sep. 30, 2015
Subsequent Events [Abstract]
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.

Note 8. Related Party Transacti

Note 8. Related Party Transactions	3 Months Ended
	Sep. 30, 2015
Related Party Transactions [Abstract]
Related Party Transactions	In January 2014, the Company entered into a consulting agreement with Northern New Hampshire Technical Associates, a company owned and controlled by the Company’s President/CEO, under which the President/CEO performs services for the Company as an officer, director, and Science Advisory Board member for $6,000 per month plus travel and expense reimbursement. This contract was renewed August 1, 2014 for a one-year period with a one-year automatic extension. Also in January 2014, the Company entered into a consulting agreement with Zephyr Equities (“ZE”), a company owned and operated by a significant shareholder and former director of the Company, under which ZE manages corporate organizational matters and day-to-day operations of the Company for $3,500 per month plus travel and expense reimbursements. This contract was renewed September 1, 2014 for a one-year period with a one-year automatic extension. The Company incurred a total expense of $30,150 with these consultants and made repayments of $5,150 during the three months ended September 30, 2015 (net increase of $25,000), and incurred a total expense of $55,013 with these consultants and made repayments of $55,063 during the three months ended September 30, 2014 (net decrease of $50). Of the expenses incurred, $82,000 and $57,000 were outstanding at September 30, 2015 and June 30, 2015, respectively.

Note 1. Summary of Significan15

Note 1. Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Nature of Business	Nature of Business – 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, it is intended that the Company’s Science Advisory Board will help mitigate technical, marketing, and financial risks of the Company. In October 2014, the Company entered into and closed a stock 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.
Basis of Presentation	Basis of Presentation
Fair Value of Financial Instruments	Fair Value of Financial Instruments 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, accounts payable, and notes payable. The carrying amount of cash and accounts payable 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.
Income Taxes	Income Taxes – 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 Company has no tax positions at September 30, 2015 or June 30, 2015 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 three months ended September 30, 2015 and 2014, the Company recognized no interest and penalties. The Company had no accruals for interest and penalties at September 30, 2015 or June 30, 2015. All tax years starting with 2013 are open for examination.
Stock Based Compensation	Stock Based Compensation 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.
Loss Per Share	Loss Per Share –
Long-Lived and Intangible Assets	Long-Lived and Intangible Assets –
Recently Enacted Accounting Standards	Recently Enacted Accounting Standards Recent Accounting Standards Updates (“ASU”) through ASU No. 2015-01 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.
Cash Equivalents	Cash Equivalents
Concentration of Credit Risk:	Concentration of Credit Risk
Organization Expenditures	Organization Expenditures
Cost Method Investments	Cost Method Investments 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 periods ended September 30, 2015 and 2014, no impairment losses were recorded.
Accounting Estimates	Accounting Estimates
Deferred Stock Offering Costs	Deferred Stock Offering Costs
Reclassification	Reclassification

Note 5. Loss Per Share (Tables)

Note 5. Loss Per Share (Tables)	3 Months Ended
	Sep. 30, 2015
Note 5. Loss Per Share Tables
Loss Per Share	Three Months Ended Three Months Ended September 30, September 30, Loss from continuing operations available to common stockholders (numerator) $ (58,108 ) $ (65,292 ) Weighted average number of common shares outstanding used in loss per share during the period (denominator) 47,625,000 36,229,620

Note 6. Restatement (Tables)

Note 6. Restatement (Tables)	3 Months Ended
	Sep. 30, 2015
Equity [Abstract]
Restatement	Amount as Originally Restatement Restated Filed Adjustment Amount As of September 30, 2014 Due to Allotrope $ 100,000 $ (100,000 ) $ – Accumulated deficit (351,118 ) 100,000 (251,118 )

Note 1. Summary of Significan18

Note 1. Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Accounting Policies [Abstract]
Unrecognized tax benefit	$ 0	$ 0
Impairment loss	$ 0	$ 0

Note 3. Other Assets (Details N

Note 3. Other Assets (Details Narrative) - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Allotrope Sciences [Member]
License agreement deposit		$ 50,000
Score Technologies [Member]
License agreement deposit	$ 25,000

Note 4. Stockholders' Equity (D

Note 4. Stockholders' Equity (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Common stock issued in extinguishment of debt, shares			2,875,000
Common stock issued in extinguishment of debt, value			$ 575,000
Stock split information			On November 10, 2014, a ten-for-one forward stock split occurred on 1,000,000 shares of Songbird Development, Inc.
Unvested compensation cost	$ 4,334
Unvested compensation cost amortization period	2 years
Science Advisory Board
Common stock issued for services, shares				11,500,000
Stock vested, shares		3,666,667
Shares unvested, shares	3,834,334			7,668,001
Shares unvested, value	$ 3,834			$ 7,668
Common stock cancelled, shares		167,000
Director
Shares unvested, shares	750,000
Shares unvested, value	$ 750
Director
Common stock issued for services, shares		1,000,000
Common stock issued for services, value		$ 1,000
Stock vested, shares	250,000	250,000
Stock vested, value		$ 250
Shares unvested, shares	500,000	750,000
Shares unvested, value	$ 500
Common stock cancelled, shares		250,000
Common Stock
Common stock issued in extinguishment of debt, value			$ 2,875
Additional Paid-In Capital
Common stock issued in extinguishment of debt, value			$ 572,125
Reorganization
Reorganization, shares			1,000,000

Note 5. Loss Per Share (Details

Note 5. Loss Per Share (Details) - USD ($)	3 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Earnings Per Share [Abstract]
Loss from continuing operations available to common stockholders (numerator)	$ (58,108)	$ (65,292)
Weighted average number of common shares outstanding used in loss per share during the Period (denominator)	47,625,000	36,229,620

Note 6. Restatement (Details)

Note 6. Restatement (Details) - USD ($)	Sep. 30, 2015	Jun. 30, 2015	Sep. 30, 2014
Due to Allotrope			$ 0
Accumulated deficit	$ (623,269)	$ (565,161)	(25,118)
Scenario Previously Reported [Member]
Due to Allotrope			100,000
Accumulated deficit			(351,118)
Restatement Adjustment [Member]
Due to Allotrope			(100,000)
Accumulated deficit			$ 100,000

Note 8. Related Party Transac23

Note 8. Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Jun. 30, 2015
Related Party Transactions [Abstract]
Consulting fees	$ 30,150	$ 55,013
Accounts payable - related party	57,000		$ 82,000
Repayments - related party	$ 5,150	$ 55,063