Regen BioPharma (RGBP) S-1/A 14 Jan 14 IPO registration (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information	18 Months Ended
	Sep. 30, 2013
Document And Entity Information	'
Entity Registrant Name	'Regen BioPharma Inc
Entity Central Index Key	'0001589150
Document Type	'S-1
Document Period End Date	30-Sep-13
Amendment Flag	'true
Amendment Description	'The document has been amended and updated
Current Fiscal Year End Date	'--09-30
Is Entity a Well-known Seasoned Issuer?	'No
Is Entity a Voluntary Filer?	'No
Is Entity's Reporting Status Current?	'No
Entity Filer Category	'Smaller Reporting Company
Document Fiscal Year Focus	'2013

BALANCE_SHEET_Unaudited

BALANCE SHEET (Unaudited) (USD $)	Sep. 30, 2013	Sep. 30, 2012
CURRENT ASSETS	'	'
Cash	$115,922	$923
Total Current Assets	115,922	923
TOTAL ASSETS	115,922	923
LIABILITIES AND STOCKHOLDERS EQUITY	'	'
Total Current Liabilities	0	0
Total Liabilities	0	0
STOCKHOLDERS EQUITY (DEFICIT)	'	'
Common Stock ($.0001 par value) 500,000,000 shares authorized; 51,610,000 issued and outstanding as of September 30, 2013 and 10,000 shares authorized and outstanding September 30, 2012 ($0.001 par value)	5,161	10
Preferred Stock($.0001 par value) 5,000,000 shares authorized 0 shares issued and outstanding as of September 30, 2013 and September 30, 2012	0	0
Additional Paid in capital	185,127	80
Contributed Capital	447,858	168,023
Retained Earnings (Deficit) accumulated during the development stage	-522,224	-167,190
Total Stockholders' Equity (Deficit)	115,922	923
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)	$115,922	$923

BALANCE_SHEET_Parenthetical

BALANCE SHEET (Parenthetical) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Statement of Financial Position [Abstract]	'	'
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	51,610,000	10,000
Common stock, shares outstanding	51,610,000	10,000
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

STATEMENT_OF_OPERATIONS_Unaudi

STATEMENT OF OPERATIONS (Unaudited) (USD $)	5 Months Ended	12 Months Ended	18 Months Ended
	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2013
Income Statement [Abstract]	'	'	'
REVENUES	$0	$0	$0
COST AND EXPENSES	'	'	'
Research and Development	17,715	8,394	26,109
General and Administrative	137,185	262,879	400,064
Consulting and Professional Fees	12,290	48,563	60,853
Total Costs and Expenses	167,190	319,836	487,026
OPERATING LOSS	-167,190	-319,836	-487,026
OTHER INCOME & (EXPENSES)	'	'	'
Refunds of amounts previously paid	0	35,000	35,000
Capital contribution to parent	0	-70,198	-70,198
TOTAL OTHER INCOME (EXPENSE)	0	-35,198	-35,198
NET INCOME (LOSS)	($167,190)	($355,034)	($522,224)
BASIC AND FULLY DILUTED EARNINGS (LOSS) PER SHARE	($16.72)	($0.02)	'
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	10,000	18,950,000	'

Statement_of_shareholders_equi

Statement of shareholder's equity (USD $)	Common Stock	Additional Paid-in Capital	Retained Earnings	Contributed Capital	Total
Beginning Balance, Amount at Apr. 23, 2012	'	'	'	'	'
Shares issued to Parent, Shares	10,000	'	'	'	'
Shares issued to Parent, Amount	$10	$80	'	'	$90
Contributed Capital	'	'	'	168,023	168,023
Common Stock issued for Cash, Amount	'	'	'	'	90
Net Loss	'	'	-167,190	'	-167,190
Ending Balance, Amount at Sep. 30, 2012	10	80	-167,190	168,023	923
Ending Balance, Shares at Sep. 30, 2012	10,000	'	'	'	'
Contributed Capital	'	'	'	91,549	91,549
Net Loss	'	'	-91,839	'	-91,839
Ending Balance, Amount at Dec. 31, 2012	10	80	-259,029	259,572	633
Ending Balance, Shares at Dec. 31, 2012	10,000	'	'	'	'
Contributed Capital	'	'	'	70,500	70,500
Net Loss	'	'	-70,505	'	-70,505
Ending Balance, Amount at Mar. 31, 2013	10	80	-329,534	330,072	628
Beginning Balance, Shares at Mar. 31, 2013	10,000	'	'	'	'
Shares issued to Parent, Shares	'	'	'	'	50,000,000
Shares issued to Parent, Amount	'	'	'	'	20,000
Contributed Capital	'	'	'	57,854	57,854
Change in par value, common stock	-9	9	'	'	0
Common Stock issued for Cash, Shares	50,000,000	'	'	'	'
Common Stock issued for Cash, Amount	5,000	15,000	'	'	20,000
Net Loss	'	'	-74,829	'	'
Ending Balance, Amount at Jun. 30, 2013	5,001	15,089	-404,363	387,926	3,653
Ending Balance, Shares at Jun. 30, 2013	50,010,000	'	'	'	'
Shares issued to Parent, Shares	1,500,000	'	'	'	100,000
Shares issued to Parent, Amount	150	70,048	'	'	100,000
Contributed Capital	'	'	'	59,932	59,932
Common Stock issued for Cash, Shares	100,000	'	'	'	'
Common Stock issued for Cash, Amount	10	99,990	'	'	100,000
Net Loss	'	'	-117,861	'	-117,861
Ending Balance, Amount at Sep. 30, 2013	$5,161	$185,127	($522,224)	$447,858	$115,922
Ending Balance, Shares at Sep. 30, 2013	51,610,000	'	'	'	'

STATEMENT_OF_CASH_FLOWS_Unaudi

STATEMENT OF CASH FLOWS (Unaudited) (USD $)	3 Months Ended		5 Months Ended	12 Months Ended	18 Months Ended
	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES	'	'	'	'	'
Net Income (loss)	'	'	($167,190)	($355,034)	($522,224)
Adjustments to reconcile net Income to net cash Increase (Decrease) in Accounts Payable	'	'	'	'	'
Net Cash Provided by (Used in) Operating Activities	'	'	'	70,198	70,198
CASH FLOWS FROM FINANCING ACTIVITIES	'	'	'	'	'
Common Stock issued for Cash	100,000	'	90	120,000	120,090
Increase in Contributed Capital	59,932	91,549	168,023	279,835	447,858
Net Cash Provided by (Used in) Financing Activities	'	'	168,113	399,835	567,948
Net Increase (Decrease) in Cash	'	'	923	114,999	115,922
Cash at Beginning of Period	'	923	0	923	0
Cash at End of Period	$115,922	'	$923	$115,922	$115,922

ORGANIZATION_AND_SUMMARY_OF_SI

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Regen Biopharma , Inc. (“Company”) was organized April 24, 2012 under the laws of the State of Nevada. The Company is a wholly owned subsidiary of Bio Matrix Scientific Group, Inc, a Delaware corporation.
	The Company intends to engage primarily in the development of regenerative medical applications which we intend to license from other entities up to the point of successful completion of Phase I and or Phase II clinical trials after which we would either attempt to sell or license those developed applications or, alternatively, advance the application further to Phase III clinical trials
	A. BASIS OF ACCOUNTING
	The financial statements have been prepared using the basis of accounting generally accepted in the United States of America. Under this basis of accounting, revenues are recorded as earned and expenses are recorded at the time liabilities are incurred. The Company has adopted a September 30 year-end.
	B. USE OF ESTIMATES
	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.
	C. DEVELOPMENT STAGE
	The Company is a development stage company devoting substantially all of its efforts to establish a new business.
	D. CASH EQUIVALENTS
	The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.
	E. PROPERTY AND EQUIPMENT
	Property and equipment are recorded at cost. Maintenance and repairs are expensed in the year in which they are incurred. Expenditures that enhance the value of property and equipment are capitalized.
	F. FAIR VALUE OF FINANCIAL INSTRUMENTS
	Fair value is the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date.  A fair value hierarchy requires an entity to maximize the use of observable inputs, where available. The following summarizes the three levels of inputs required by the standard that the Company uses to measure fair value:
	Level 1:  Quoted prices in active markets for identical assets or liabilities
	Level 2:  Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities.
	Level 3:  Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.
	G. INCOME TAXES
	The Company accounts for income taxes using the liability method prescribed by ASC 740, “Income Taxes.” Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date.
	The Company applied the provisions of ASC 740-10-50, “Accounting For Uncertainty In Income Taxes”, which provides clarification related to the process associated with accounting for uncertain tax positions recognized in our financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company’s liability for income taxes. Any such adjustment could be material to the Company’s results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of December 31 2012 the Company had no uncertain tax positions, and will continue to evaluate for uncertain positions in the future.
	The Company generated a deferred tax credit through net operating loss carry forward.  However, a valuation allowance of 100% has been established.
	Interest and penalties on tax deficiencies recognized in accordance with ACS accounting standards are classified as income taxes in accordance with ASC Topic 740-10-50-19.
	H.  BASIC EARNINGS (LOSS) PER SHARE
	The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) 260, "Earnings Per Share", which specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. ASC 260 requires the presentation of basic earnings (loss) per share and diluted earnings (loss) per share. The Company has adopted the provisions of ASC 260 effective from inception.
	Basic net loss per share amounts is computed by dividing the net income by the weighted average number of common shares outstanding.
	I. ADVERTISING
	Costs associated with advertising are charged to expense as incurred. Advertising expenses were $0 for the twelve months ended September 30 , 2013 and $0 for the twelve months ended September 30 , 2012.

RECENT_ACCOUNTING_PRONOUNCEMEN

RECENT ACCOUNTING PRONOUNCEMENTS	12 Months Ended
	Sep. 30, 2013
Accounting Changes and Error Corrections [Abstract]	'
RECENT ACCOUNTING PRONOUNCEMENTS	'
	NOTE 2 .  RECENT ACCOUNTING PRONOUNCEMENTS
	In May 2011, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2011-04, "Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs." The amendments in this update generally represent clarifications of Topic 820, but also include some instances where a particular principle or requirement for measuring fair value or disclosing information about fair value measurements has changed. This update results in common principles and requirements for measuring fair value and for disclosing information about fair value measurements in accordance with U.S. GAAP and IFRS. The amendments in this update are to be applied prospectively. The amendments are effective for interim and annual periods beginning after December 15, 2011. Early application is not permitted. The Company does not expect this guidance to have a significant impact on its consolidated financial position, results of operations or cash flows.
	In June 2011, the FASB issued ASU No. 2011-05, "Presentation of Comprehensive Income." This update was amended in December 2011 by ASU No. 2011-12, "Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05." This update defers only those changes in update 2011-05 that relate to the presentation of reclassification adjustments. All other requirements in update 2011-05 are not affected by this update, including the requirement to report comprehensive income either in a single continuous financial statement or in two separate but consecutive financial statements. ASU No. 2011-05 and 2011-12 are effective for fiscal years (including interim periods) beginning after December 15, 2011. The Company does not expect this guidance to have a significant impact on its consolidated financial position, results of operations or cash flows.
	In December 2011, the FASB issued ASU No. 2011-11, "Disclosures about Offsetting Assets and Liabilities." The amendments in this update require enhanced disclosures around financial instruments and derivative instruments that are either (1) offset in accordance with either ASC 210-20-45 or ASC 815-10-45 or (2) subject to an enforceable master netting arrangement or similar agreement, irrespective of whether they are offset in accordance with either ASC 210-20-45 or ASC 815-10-45. An entity should provide the disclosures required by those amendments retrospectively for all comparative periods presented. The amendments are effective during interim and annual periods beginning on or after January 1, 2013. The Company does not expect this guidance to have any impact on its consolidated financial position, results of operations or cash flows.
	ASU 2011-08,  Intangibles – Goodwill and Other (Topic 350): Testing Goodwill for Impairment  is applicable to fiscal years beginning after December 15, 2011. Early application is permitted. The Company does not expect this ASU has a material impact on its financial position or carrying value of its intangible assets at this time.
	A variety of proposed or otherwise potential accounting standards are currently under study by standard setting organizations and various regulatory agencies.  Due to the tentative and preliminary nature of those proposed standards, the Company’s management has not determined whether implementation of such standards would be material to its financial statements.

GOING_CONCERN

GOING CONCERN	12 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
GOING CONCERN	'
	NOTE 3. GOING CONCERN
	The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. the Company generated net losses of $ 522,224 during the period from April 24, 2012 (inception) through September 30, 2013. This condition raises substantial doubt about the Company's ability to continue as a going concern. The Company's continuation as a going concern is dependent on its ability to meet its obligations, to obtain additional financing as may be required and ultimately to attain profitability. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.
	Management plans to raise additional funds by offering securities for cash. Management has yet to decide what type of offering the Company will use or how much capital the Company will raise. There is no guarantee that the Company will be able to raise any capital through any type of offerings.
	On September 30, 2013 the Company sold 100,000 of its common shares for consideration consisting of $100,000.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	NOTE 4. INCOME TAXES
	As of September 30, 2013
	Deferred tax assets:
	Net operating tax carry forwards	$	175,556
	Other		-0-
	Gross deferred tax assets		175,556
	Valuation allowance		-175,556	)
	Net deferred tax assets	$	-0-
	As of  September 30 ,  2013 the Company has a  Deferred Tax Asset of  $175,556 completely attributable to net operating loss carry forwards  of approximately $ 522,224  ( which expire 20 years from the date the loss was incurred) .
	Realization of deferred tax assets is dependent upon sufficient future taxable income during the period that deductible temporary differences and carry forwards are expected to be available to reduce taxable income. The achievement of required future taxable income is uncertain. As a result, the Company has the Company recorded a valuation allowance reducing all deferred tax assets to 0.
	Income tax is calculated at the 34% Federal Corporate Rate.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	NOTE 5. RELATED PARTY TRANSACTIONS
	As of September 30, 2013 the Company has received capital contributions from its parent totaling $447,858 and has issued 50,010, 000 common shares to its parent fro aggregate consideration of $20,090. The Company also utilizes approximately 2,300 square feet of office space at 4700 Spring Street, Suite 304, La Mesa California, 91941provided to the Company by Entest BioMedical, Inc. on a month to month basis free of charge. The Chief Executive Officer of Entest Biomedical Inc. is David R. Koos who also serves as the Chief Executive Officer of the Company’s parent.
	On August 20, 2013 the Company issued 1,500,000 common shares to the holder of one of its parent’s convertible notes (“Parent Convertible Note Holder”) in satisfaction of $70,198 owed by the Company’s parent to the Parent Convertible Note Holder.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Sep. 30, 2013
Equity [Abstract]	'
STOCKHOLDERS' EQUITY	'
	NOTE6. STOCKHOLDERS' EQUITY
	The stockholders' equity section of the Company contains the following classes of capital stock as September 30, 2013:
	Common stock, $ 0.0001 par value; 500,000 ,000 shares authorized: 51,610,000 shares issued and outstanding.
	With respect to each matter submitted to a vote of stockholders of the Corporation, each holder of Common Stock shall be entitled to cast that number of votes which is equivalent to the number of shares of Common Stock owned by such holder times one (1).
	On any voluntary or involuntary liquidation, dissolution or winding up of the Corporation, the holders of the Common Stock shall receive, out of assets legally available for distribution to the Company's stockholders, a ratable share in the assets of the Corporation.
	Preferred Stock, ,$0.0001 par value, 5,000,000 shares authorized: 0 shares issued and outstanding
	The abovementioned shares authorized pursuant to the Company’s certificate of incorporation may be issued from time to time without prior approval of the shareholders. The Board of Directors of the Company shall have the full authority permitted by law to establish one or more series and the number of shares constituting each such series and to fix by resolution full or limited, multiple or fractional, or no voting rights, and such designations, preferences, qualifications, restrictions, options, conversion rights and other special or relative rights of any series of the Stock that may be desired.

STOCK_TRANSACTIONS

STOCK TRANSACTIONS	12 Months Ended
	Sep. 30, 2013
Equity [Abstract]	'
STOCK TRANSACTIONS	'
	NOTE 7. STOCK TRANSACTIONS
	During the year ended September 30, 2012 the Company issues 10,000 common shares to its parent for consideration of $90
	During the quarter ended June 30, 2013 the Company issued 50,000,000 Common Shares to its parent for consideration of $20,000.
	During the quarter ended September 30, 2013 the Company issued 1,500,000 common shares to the holder of one of its parent’s convertible notes (“Parent Convertible Note Holder”) in satisfaction of $70,198 owed by the Company’s parent to the Parent Convertible Note Holder.
	During the quarter ended September 30, 2013 the Company issued 100,000 of its common shares for consideration consisting of $100,000.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 8. SUBSEQUENT EVENTS
	On October 14, 2013 the Company issued 100,000 of its common shares for consideration consisting of $100,000.
	On November 15, 2013 the Company issued 100,000 of its common shares for consideration consisting of $100,000.
	On December 12, 2013 the Company issued 100,000 of its common shares for consideration consisting of $100,000.
	On December 12, 2013 the Company’s parent issued 30,000,000 of its common shares to a vendor in settlement of a dispute over fees owed between the vendor and the Company

ORGANIZATION_AND_SUMMARY_OF_SI1

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
BASIS OF ACCOUNTING	'
	A. BASIS OF ACCOUNTING
	The financial statements have been prepared using the basis of accounting generally accepted in the United States of America. Under this basis of accounting, revenues are recorded as earned and expenses are recorded at the time liabilities are incurred. The Company has adopted a September 30 year-end.
USE OF ESTIMATES	'
	B. USE OF ESTIMATES
	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.
DEVELOPMENT STAGE	'
	C. DEVELOPMENT STAGE
	The Company is a development stage company devoting substantially all of its efforts to establish a new business.
CASH EQUIVALENTS	'
	D. CASH EQUIVALENTS
	The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.
PROPERTY AND EQUIPMENT	'
	E. PROPERTY AND EQUIPMENT
	Property and equipment are recorded at cost. Maintenance and repairs are expensed in the year in which they are incurred. Expenditures that enhance the value of property and equipment are capitalized.
FAIR VALUE OF FINANCIAL INSTRUMENTS	'
	F. FAIR VALUE OF FINANCIAL INSTRUMENTS
	Fair value is the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date.  A fair value hierarchy requires an entity to maximize the use of observable inputs, where available. The following summarizes the three levels of inputs required by the standard that the Company uses to measure fair value:
	Level 1:  Quoted prices in active markets for identical assets or liabilities
	Level 2:  Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities.
	Level 3:  Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.
INCOME TAXES	'
	G. INCOME TAXES
	The Company accounts for income taxes using the liability method prescribed by ASC 740, “Income Taxes.” Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date.
	The Company applied the provisions of ASC 740-10-50, “Accounting For Uncertainty In Income Taxes”, which provides clarification related to the process associated with accounting for uncertain tax positions recognized in our financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company’s liability for income taxes. Any such adjustment could be material to the Company’s results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of December 31 2012 the Company had no uncertain tax positions, and will continue to evaluate for uncertain positions in the future.
	The Company generated a deferred tax credit through net operating loss carry forward.  However, a valuation allowance of 100% has been established.
	Interest and penalties on tax deficiencies recognized in accordance with ACS accounting standards are classified as income taxes in accordance with ASC Topic 740-10-50-19.
BASIC EARNINGS (LOSS) PER SHARE	'
	H.  BASIC EARNINGS (LOSS) PER SHARE
	The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) 260, "Earnings Per Share", which specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. ASC 260 requires the presentation of basic earnings (loss) per share and diluted earnings (loss) per share. The Company has adopted the provisions of ASC 260 effective from inception.
	Basic net loss per share amounts is computed by dividing the net income by the weighted average number of common shares outstanding.
ADVERTISING	'
	I. ADVERTISING
	Costs associated with advertising are charged to expense as incurred. Advertising expenses were $0 for the twelve months ended September 30 , 2013 and $0 for the twelve months ended September 30 , 2012.

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
Deferred tax assets	'
	Deferred tax assets:
	Net operating tax carry forwards	$	175,556
	Other		-0-
	Gross deferred tax assets		175,556
	Valuation allowance		-175,556	)
	Net deferred tax assets	$	-0-

ORGANIZATION_AND_SUMMARY_OF_SI2

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	12 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Valuation allowance	100.00%
Incurred advertising expenses	$0

GOING_CONCERN_Details_Narrativ

GOING CONCERN (Details Narrative) (USD $)	3 Months Ended			5 Months Ended	12 Months Ended	18 Months Ended
	Sep. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'	'	'	'	'	'
Net losses	($117,861)	($70,505)	($91,839)	($167,190)	($355,034)	($522,224)
Common shares sold for consideration	'	'	'	'	'	100,000
Common shares sold for consideration, value	'	'	'	'	'	$100,000

INCOME_TAXES_Deferred_tax_asse

INCOME TAXES - Deferred tax assets (Details) (USD $)	Sep. 30, 2013
Deferred tax assets:	'
Net operating tax carry forwards	$175,556
Other	0
Gross deferred tax assets	175,556
Valuation allowance	-175,556
Net deferred tax assets	$0

INCOME_TAXES_Details_Narrative

INCOME TAXES (Details Narrative) (USD $)	18 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
Deferred tax asset	$175,556
Net loss carryforwards	522,224
Deferred tax assets, net valuation allowance	$0
Income tax, Federal rate	34.00%

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	2 Months Ended	3 Months Ended		5 Months Ended	12 Months Ended
	Aug. 20, 2013	Sep. 30, 2013	Jun. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Related Party Transactions [Abstract]	'	'	'	'	'
Contributions from parent	'	'	'	'	$447,858
Shares issued to Parent for aggregate consideration	1,500,000	100,000	50,000,000	'	10,000
Shares issued to Parent for aggregate consideration, Amount	$70,198	$100,000	$20,000	$90	$90

STOCKHOLDERS_EQUITY_Details_Na

STOCKHOLDERS' EQUITY (Details Narrative) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Equity [Abstract]	'	'
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	51,610,000	10,000
Common stock, shares outstanding	51,610,000	10,000
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

STOCK_TRANSACTIONS_Details_Nar

STOCK TRANSACTIONS (Details Narrative) (USD $)	2 Months Ended	3 Months Ended		5 Months Ended	12 Months Ended
	Aug. 20, 2013	Sep. 30, 2013	Jun. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Equity [Abstract]	'	'	'	'	'
Shares issued to Parent for aggregate consideration	1,500,000	100,000	50,000,000	'	10,000
Shares issued to Parent for aggregate consideration, Amount	$70,198	$100,000	$20,000	$90	$90

SUBSEQUENT_EVENTS_Details_Narr

SUBSEQUENT EVENTS (Details Narrative) (USD $)	0 Months Ended	1 Months Ended	3 Months Ended
	Oct. 14, 2013	Nov. 15, 2013	Dec. 12, 2013
Subsequent Events [Abstract]	'	'	'
Common shares sold for consideration	100,000	100,000	100,000
Common shares issued for consideration	$100,000	$100,000	$100,000
Parent issued common shares in settlement	'	'	30,000,000