Blockchain Solutions (BLCS) 10-Q 10 Aug 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2015	Aug. 10, 2015
Document And Entity Information
Entity Registrant Name	Cabinet Grow, Inc.
Entity Central Index Key	1,610,462
Document Type	10-Q
Document Period End Date	Jun. 30, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
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		36,605,338
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,015

CONDENSED BALANCE SHEETS (Unaud

CONDENSED BALANCE SHEETS (Unaudited) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Current Assets:
Cash and cash equivalents	$ 27,423	$ 61,472
Accounts receivable, net	4,293	9,280
Inventory	47,233	48,761
Prepaid assets and other	4,991	8,938
Total current assets	83,940	128,451
Security deposit	20,120	20,120
Property and equipment, net of accumulated depreciation of $27,505 (2015) and $13,026 (2014)	60,184	70,640
Total assets	164,244	219,211
Current Liabilities:
Accounts payable and accrued expenses	157,594	112,203
Accounts payable and accrued expenses, stockholder	32,611	$ 14,152
Customer deposits	11,176
Note payable, stockholder	11,615	$ 6,168
Total current liabilities	212,996	132,523
Convertible notes payable, net of discount of $173,061 (2015) and $210,165 (2014)	739,739	523,335
Total liabilities	952,735	655,858
Stockholders' Deficit:
Common stock, $0.001 par value; 300,000,000 shares authorized; 33,966,742 (2015) and 33,100,000 (2014) shares issued and outstanding	33,967	33,100
Common stock to be issued, $0.001 par value, 105,000 (2015) and 352,242 (2014) shares to be issued	$ 105	$ 352
Preferred stock, $0.001 par value; 10,000,000 shares authorized Series A preferred stock, $0.001 par value; 100 shares issued and authorized
Additional paid-in capital	$ 1,495,970	$ 1,085,518
Accumulated deficit	(2,318,533)	(1,555,617)
Total stockholders' deficit	(788,491)	(436,647)
Total liabilities and stockholders' deficit	$ 164,244	$ 219,211

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Accumulated depreciation of property, furniture and fixtures and equipment	$ 27,505	$ 13,026
Discount on convertible notes payable	$ 173,061	$ 210,165
Common Stock, par value	$ 0.001	$ 0.001
Common Stock, shares authorized	300,000,000	300,000,000
Common Stock, shares issued	33,966,742	33,100,000
Common Stock, shares outstanding	33,966,742	33,100,000
Common Stock, to be issued	105,000	352,242
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued
Series A Preferred Stock
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	100	100
Preferred stock, shares issued	100	100

CONDENSED STATEMENTS OF OPERATI

CONDENSED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Income Statement [Abstract]
Sales	$ 228,585	$ 128,398	$ 381,381	$ 312,736
Cost of sales	161,012	101,760	266,904	217,866
Gross profit	67,572	26,638	114,478	94,870
Operating Expenses:
Salaries and management fees (including 2014 stock compensation of $521,750)	123,196	573,356	218,654	591,356
Advertising and marketing	34,321	27,982	164,238	60,631
Merchant processing fees	4,782	2,542	8,207	7,356
Professional fees (including stock compensation for the six months ended June 30 of $47,000 (2015) and $150,000 (2014)	56,651	168,286	106,176	168,286
Rent	8,465	4,027	16,929	7,876
Research and development	10,885	4,186	17,138	16,072
Depreciation and amortization	7,239	800	14,479	1,019
Other general and administrative	30,276	21,107	73,245	29,796
Total operating expenses	275,816	802,286	619,065	882,392
Loss from operations	(208,243)	(775,649)	(504,588)	(787,522)
Other income (expenses):
Other income and interest income	741	30	744	30
Interest expense, other	(182,574)	(20,463)	(258,613)	(20,845)
Interest expense, related party	(229)	0	(458)	(441)
Total other expense, net	(182,061)	(20,433)	(258,328)	(21,256)
Net loss	$ (390,304)	$ (796,082)	$ (762,916)	$ (808,778)
Basic and diluted loss per share	$ (0.01)	$ (0.03)	$ (0.02)	$ (0.03)
Weighted average number of common shares outstanding Basic and diluted	33,964,798	31,566,667	33,892,078	30,783,333

CONDENSED STATEMENTS OF OPERAT5

CONDENSED STATEMENTS OF OPERATIONS (Parenthetical) - USD ($)	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Stock compensation expense	$ 47,000	$ 671,750
Operating expenses - salaries and management fees
Stock compensation expense		521,750
Operating expenses - professional fees
Stock compensation expense	$ 47,000	$ 150,000

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Cash flows from operating activities
Net loss	$ (762,916)	$ (808,778)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	14,479	1,019
Amortization of discounts on convertible notes	216,404	15,109
Amortization of deferred financing fees	2,909	1,458
Stock compensation expense	47,000	671,750
Change in operating assets and liabilities:
(Increase) decrease in accounts receivable	4,987	(35)
(Increase) decrease in inventory	1,528	(9,977)
(Increase) decrease in prepaid assets and other	1,038	(19,116)
Increase in accounts payable and accrued expenses	45,664	24,497
Increase in accounts payable and accrued expenses, stockholder	18,458	8,267
Increase in customer deposits	11,176	5,338
Net cash used in operating activities	(399,273)	(110,469)
Cash flows from investing activities:
Purchase of computers and software and furniture and fixtures	(2,677)	$ (9,570)
Leasehold improvements	(1,346)
Net cash used in investing activities	(4,023)	$ (9,570)
Cash flows from financing activities:
Proceeds from issuance of convertible debt	$ 163,000	560,000
Proceeds from sale of Series A preferred stock		100
Amount from advances and credit card charges from stockholder	$ 5,447	43,664
Repayments of advances and credit card charges to stockholder		(89,687)
Proceeds from sale of common stock	$ 200,800	500
Payment of deferred financing costs		(2,500)
Net cash provided by financing activities	$ 369,247	512,078
Net increase (decrease) in cash and cash equivalents	(34,049)	392,039
Cash and cash equivalents, Beginning	61,472	10,485
Cash and cash equivalents, Ending	27,423	402,524
Supplemental disclosure of cash flow information:
Cash paid for interest	$ 3,071	$ 4,258
Cash paid for income taxes
Schedule of non-cash financing activities
Included in issuances of convertible promissory notes for fees	$ 16,300	$ 63,500

ORGANIZATION

ORGANIZATION	6 Months Ended
	Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION	NOTE 1 - ORGANIZATION BUSINESS Cabinet Grow, Inc. (the “Company” or “CG-NV”) began operations in California in 2008, doing business as Universal Hydro (“Hydro”). Prior to April 2014, the Company was a sole proprietorship owned by its’ current chief operating officer and stockholder. On April 28, 2014, the Company registered with the Secretary of State of California as Cabinet Grow, Inc. (“CG-CA”), and all of the business, assets and liabilities of Hydro were assigned to CG-CA. On May 14, 2014, the Company filed Articles of Incorporation with the Nevada Secretary of State. On May 15, 2014, CG-CA merged with CG-NV, with CG-NV being the surviving entity. The Company’s common stock is quoted on the OTC Market Group, Inc.’s OTC Pink marketplace under the symbol “CBNT.” On July 31, 2015, the Company engaged DTCEligibility.com to assist the Company with the preparation of the necessary documents associated with applying for DTC eligibility. The Company is a manufacturer and distributor of cabinet-based horticultural systems. The Company’s design and production of hydroponic and soil grow cabinets makes the process of growing in a self-contained cabinet automated and simplified. The Company’s mission is to make hydroponic and soil growing simpler, more efficient and a better value than other products found on the market. Substantially all of the Company’s sales are to individuals in the United States via the Company’s website. The Company commenced its initial public offering in December 2014. The Company sold 602,000 (502,000 in 2015) shares of its common stock at $0.40 per share pursuant to its initial public offering and received net proceeds of $240,800 ($200,800 in 2015). RESTATEMENT The unaudited financial statements for the six months ended June 30, 2014 have been restated to correct notes receivable and the associated liability for the unfunded portion of the Company’s convertible notes. In conjunction with such adjustment, the Company determined that the related embedded conversion options and common stock warrants do not require derivative liability treatment as reflected in the previously issued unaudited financial statements since there was no active market for the Company’s common stock and the underlying shares are not readily convertible into cash. The following tables present the effects of the restatement adjustments on the affected line items in the previously reported statement of operations for the six months ended June 30, 2014. Six months ended June 30, 2014 As reported Adjustments Restated Other income (expenses) Interest income $ 4,253 $ (4,223 ) $ 0 Interest expense (65,657 ) Amortizations of note discount 38,698 Amortization of deferred financing costs (133 ) (21,286 ) Accrued interest convertible note 5,806 Derivative liability expense (264,725 ) Initial derivative liability expense 270,368 Fair value change in derivative liabilities (5,643 ) — Total other expense, net $ (326,129 ) $ 304,874 $ (21,256 ) Net Loss $ (1,113,652 ) $ 304,874 $ (808,778 ) Basic and diluted loss per share $ (0.04 ) $ — $ (0.03 ) Weighted average number of shares outstanding Basic and diluted 30,783,333 — 30,783,333

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES BASIS OF PRESENTATION The accompanying unaudited condensed financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments necessary to present the financial position, results of operations and cash flows for the stated periods have been made. Except as described below, these adjustments consist only of normal and recurring adjustments. Certain information and note disclosures normally included in the Company’s annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) have been condensed or omitted. These condensed financial statements should be read in conjunction with the Company’s consolidated financial statements and notes thereto included in the Company’s annual report for the year ended December 31, 2014 on Form 10-K. Interim results of operations for the three and six months ended June 30, 2015 are not necessarily indicative of future results for the full year. Certain amounts from the 2014 period have been reclassified to conform to the presentation used in the current period. EMERGING GROWTH COMPANY We qualify as an “emerging growth company” under the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Section 107 of the JOBS Act provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act of 1933, as amended (the “Securities Act”), for complying with new or revised accounting standards. As an emerging growth company, we can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We have elected to take advantage of the benefits of this extended transition period. USE OF ESTIMATES The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reported period. Actual results could differ from those estimates. CASH AND CASH EQUIVALENTS The Company considers all highly liquid investments with an original term of three months or less to be cash equivalents. INVENTORY Inventory is valued at the lower of cost or market value. Cost is determined using the first in first out (FIFO) method. Provision for potentially obsolete or slow moving inventory is made based on management analysis or inventory levels and future sales forecasts. Inventory of $47,223 and $48,761 as of June 30, 2015 and December 31, 2014, respectively, was comprised of raw materials. PROPERTY AND EQUIPMENT Property and equipment are stated at cost, and depreciation is provided by use of straight-line methods over the estimated useful lives of the assets. The estimated useful lives of property and equipment are as follows: Manufacturing equipment 10 years Office equipment and furniture 7 years Computer hardware and software 3 years The Company's property and equipment consisted of the following at June 30, 2015 and December 31, 2014: June 30, December 31, Furniture and Equipment $ 29,614 $ 26,937 Manufacturing equipment 7,396 7,396 Software 15,830 15,830 Leasehold improvements 34,849 33,503 Accumulated depreciation (27,505 ) (13,026 ) Balance $ 60,184 $ 70,640 Depreciation expense of $14,479 and $1,019 was recorded for the six months ended June 30, 2015 and 2014, respectively. REVENUE RECOGNITION The Company recognizes revenue in accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 605, “Revenue Recognition.” ASC 605 requires that the following four basic criteria are met: (1) persuasive evidence of an arrangement exists, (2) delivery of products and services has occurred, (3) the fee is fixed or determinable and (4) collectability is reasonably assured. The Company recognizes revenue during the period in which the product is shipped. SHIPPING AND HANDLING Shipping and handling costs billed to customers are recorded in sales. Shipping costs incurred by the Company are recorded in cost of sales. For the three and six months ended June 30, 2015 and 2014, the billing costs were as follows: Three months ended June 30, Six months ended June 30, 2015 2014 2015 2014 Freight costs billed to customers $ 19,897 $ 14,078 $ 34,793 $ 37,166 Company’s shipping costs $ 15,307 $ 14,333 $ 28,806 $ 35,505 RESEARCH AND DEVELOPMENT Expenditures for research and development are charged to expense as incurred. For the three and six months ended June 30, 2015 and 2014, the costs were as follows: Three months ended June 30, Six months ended June 30, 2015 2014 2015 2014 Research and development costs $ 10,885 $ 4,186 $ 17,138 $ 16,072 ADVERTISING The Company records advertising costs as incurred. For the three and six months ended June 30, 2015 and 2014, advertising expense was as follows: Three months ended June 30, Six months ended June 30, 2015 2014 2015 2014 Advertising costs $ 34,321 $ 27,982 $ 164,238 $ 60,631 FAIR VALUE OF FINANCIAL INSTRUMENTS The Company's financial instruments consist primarily of cash, accounts receivable, accounts payable and accrued expenses, note payable and convertible debt. The carrying amounts of such financial instruments approximate their respective estimated fair value due to the short-term maturities and approximate market interest rates of these instruments. The estimated fair value is not necessarily indicative of the amounts the Company would realize in a current market exchange or from future earnings or cash flows. INCOME TAXES Prior to May 2014, the Company was organized as a sole proprietorship and was not subject to income taxes. Rather, the Company’s sole stockholder was subject to income taxes on the Company’s taxable activity. In May 2014, the Company became subject to income taxes and will be subject to Federal and State income taxes as a corporation. The Company accounts for income taxes in accordance with ASC 740-10, “Income Taxes.” Deferred tax assets and liabilities are recognized to reflect the estimated future tax effects, calculated at the tax rate expected to be in effect at the time of realization. A valuation allowance related to a deferred tax asset is recorded when it is more likely than not that some portion of the deferred tax asset will not be realized. Deferred tax assets and liabilities are adjusted for the effects of the changes in tax laws and rates of the date of enactment. ASC 740-10 prescribes a recognition threshold that a tax position is required to meet before being recognized in the financial statements and provides guidance on recognition, measurement, classification, interest and penalties, accounting in interim periods, disclosure and transition issues. Interest and penalties are classified as a component of interest and other expenses. To date, the Company has not been assessed, nor paid, any interest or penalties. Uncertain tax positions are measured and recorded by establishing a threshold for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Only tax positions meeting the more-likely-than-not recognition threshold at the effective date may be recognized or continue to be recognized. EARNINGS (LOSS) PER SHARE The Company reports earnings (loss) per share in accordance with ASC 260, "Earnings per Share." Basic earnings per share is computed by dividing net income by the weighted-average number of shares of common stock outstanding during each period. Diluted earnings per share is computed by dividing net income by the weighted-average number of shares of common stock, common stock equivalents and other potentially dilutive securities outstanding during the period. For the six months ended June 30, 2014 and 2015, 14,617,500 and 14,287,500 shares of common stock, respectively, underlying convertible debt and warrants have been excluded from the computation of diluted earnings per share. RECENT ACCOUNTING PRONOUNCEMENTS Recent accounting pronouncements issued by the FASB and the SEC did not have, or are not believed by management to have, a material impact on the Company's present or future consolidated financial statements.

SALES CONCENTRATION AND CONCENT

SALES CONCENTRATION AND CONCENTRATION OF CREDIT RISK	6 Months Ended
	Jun. 30, 2015
Fair Value Disclosures [Abstract]
SALES CONCENTRATION AND CONCENTRATION OF CREDIT RISK	NOTE 3 – SALES CONCENTRATION AND CONCENTRATION OF CREDIT RISK CASH Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company maintains cash balances at one financial institution, which is insured by the Federal Deposit Insurance Corporation. The Company has not experienced any losses in such accounts. PURCHASES During the six months ended June 30, 2015 and 2014, the Company made significant purchases from three suppliers as follows: Supplier Purchase % Purchase % Accounts Payable Balance as of A 26 % 32 % $ 4,777 B 19 % 18 % $ 11,088 C — 16 % $ -0-

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	6 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 4 – CONVERTIBLE NOTES PAYABLE In May and June 2014 (the “May and June 2014 Notes”), the Company issued 3 convertible promissory notes, each in the amount of $22,000. The Company received proceeds of $60,000 in the aggregate. Each of the May and June 2014 Notes matured on the six month anniversary of its issuance date, carried interest at 10% and contained a 9.1% original issue discount (“OID”). The OID was amortized over the earlier of the conversion of the note or the maturity date. The holders of the note can convert the notes into shares of common stock at any time from the date of issuance to maturity at $0.20 per share. In December 2014, the Company received conversion notices from the holders of the May and June 2014 Notes and accordingly, recorded the conversion of $66,000 of principal and $4,177 of accrued and unpaid interest of the three convertible promissory notes and 352,242 shares of common stock to be issued at a conversion price of $0.20 per share. The shares were issued in January 2015. On June 3, 2014, the Board authorized the Company to enter into a Securities Purchase Agreement (“SPA”) with Chicago Venture Partners, L.P. (“CVP”). Pursuant to the SPA, the Company agreed to issue to CVP a Secured Convertible Promissory Note in the principal amount of $1,657,500 (the “Company Note”). On June 6, 2014, the Company executed the SPA with CVP, for the sale of the Company Note in the principal amount of up to $1,657,500 (which includes CVP’s legal expenses in the amount of $7,500 and a $150,000 OID) for $1,500,000, consisting of $500,000 paid in cash on June 11, 2014 (the “Closing Date”), two $250,000 secured promissory notes and two $250,000 promissory notes (the “Investor Notes”), aggregating $1,000,000, bearing interest at the rate of 10% per annum. The Investor Notes are due 30 months from the Closing Date and may be prepaid, without penalty. Advances received, OID charged and deferred financing costs incurred to CVP are as follows: Date Funded Amount OID Other Convertible Note Issued 6 /11/14 $ 500,000 $ 50,000 $ 7,500 $ 557,500 10 /15/14 62,500 6,250 — 68,750 11 /17/14 62,500 6,250 — 68,750 12 /19/14 35,000 3,500 — 38,500 Balances 12/31/14 660,000 60,000 7,500 733,500 3 /18/15 65,000 6,500 — 71,500 4 /14/15 22,500 2,250 — 24,750 4 /23/15 25,500 2,550 — 28,050 5 /20/15 30,000 3,000 — 33,000 6 /22/15 20,000 2,000 — 22,000 Balances 6/30/15 $ 823,000 $ 82,300 $ 7,500 $ 912,800 The Company has also not recorded the $677,000 remaining balance of the Investor Notes issued by CVP to the Company. The above OID’s were recorded as a discount to the Company Note and are being amortized to interest expense, over the life of the loan. Accordingly, $16,755 and $23,447 is included in interest expense for the three and six months ended June 30, 2015, respectively. The Company Note bears interest at the rate of 10% per annum. All interest and principal must be repaid on the date that is 30 months after the Closing Date. The Company Note may be converted at the option of the holder, on the date that is six months from the Trading Date (defined in the Purchase Agreement as the date on which the Common Stock is first trading on an Eligible Market, but in any event the Company shall cause its Common Stock to be trading on an Eligible Market within nine months of the Closing Date of June 11, 2014) or at any time thereafter at a conversion price of $0.1976. The conversion price is equal to $6,500,000 divided by 33,000,000 (the amount of fully diluted shares of Common Stock of the Company on the date the Company filed its’ Registration Statement). If the holder funds $1,500,000 and elects to convert the Company Note into Common Stock, the number of shares issuable upon conversion will be 8,287,500. In the event the Company elects to prepay all or any portion of the Company Note, the Company is required to pay to CVP an amount in cash equal to 125% multiplied by the sum of all principal, interest and any other amounts owing. The Company determined that the conversion feature of the convertible note did not meet the criteria of an embedded derivative and therefore the conversion feature was not bi-furcated and accounted for as a derivative because the Company was a private company, there was no quoted price and no active market for the Company’s common stock. Since the convertible note included an embedded conversion feature that did not qualify to be bi-furcated as a derivative, management evaluated this feature to determine whether it meets the definition of a beneficial conversion feature (“BCF”) within the scope of ASC 470-20, “Debt with Conversion and Other Options”, and determined that a BCF existed. The Company recorded an initial discount against the debt of $25,874 to be amortized into interest expense over the term of the loan. Amortization of the discount was $2,969 and $7,526 for the three and six months ended June 30, 2015, respectively. Additionally, during the six months ended June 30, 2015, the Company received $163,000 in new funding and increased the Company Note by $179,300 including $16,300 of OID. The Company recorded an initial discount against the new debt for the BCF in the amount of $163,000, to be amortized into interest expense over the term of the loan. Amortization of the discount for the three and six months ended June 30, 2015 was $111,458. The Company also issued a five year warrant to CVP to purchase the number of shares equal to $420,000 divided by 70% of the average of the three lowest closing bid prices in the 20 trading days immediately preceding the applicable conversion. Based on the current discounted cash flow valuation, the Company estimated that CVP can purchase 6,000,000 shares of common stock, with an exercise price of $0.20 per share. The Company allocated $254,319 of the proceeds from the note to the warrants based on their relative fair value, and recorded a discount against the debt to be amortized into interest expense over the term of the loan. Amortization of the discount was $29,180 and $73,973 and is included in interest expense for the three and six months ended June 30, 2015, respectively. The carrying amount of the Company Note as of June 30, 2015, was $739,739, net of unamortized discounts of $173,061. As security for the Company Note, the Company’s CEO and COO each pledged to CVP their 50 shares of Class A Preferred Stock (see Note 8). The pledge immediately expires upon the shares of common stock of the Company being publicly traded and listed or designated for quotation on any of The New York Stock Exchange, NYSE Amex, the Nasdaq Global Select Market, the Nasdaq Global Market, the Nasdaq Capital Market, the OTC Bulletin Board, the OTCQX, or the OTCQB.

NOTE PAYABLE, STOCKHOLDER

NOTE PAYABLE, STOCKHOLDER	6 Months Ended
	Jun. 30, 2015
Long-term Debt, Unclassified [Abstract]
NOTE PAYABLE, STOCKHOLDER	NOTE 5 – NOTE PAYABLE, STOCKHOLDER For the six months ended June 30, 2015 and the year ended December 31, 2014, a stockholder and officer loaned the Company various amounts for Company expenses. Included in the advances and repayments that follow is the activity from several credit cards that are in the name of the stockholder but were used for Company purposes. The terms of the note include an interest rate of 15% per annum and monthly payments beginning May 15, 2014 of $1,500 through March 15, 2015 and the balance due in a balloon payment on or before April 15, 2015. Interest expense of $229 and $458 was recorded for the three and six months ended June 30, 2015, respectively. The activity for the six months ended June 30, 2015 is as follows: Six Months Ended Beginning balance $ 6,168 Advances 5,447 Ending balance $ 11,615

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 6 – RELATED PARTY TRANSACTIONS On May 14, 2014, effective as of May 1, 2014, the Board authorized the Company to engage the services of Venture Equity, LLC (“Venture Equity”). Mr. Barry Hollander, the sole member of Venture Equity, was also named the Company’s Chief Financial Officer. Mr. Hollander will be responsible for the preparation of the financial statements, a registration statement, overseeing the “going public” process, the continuing reporting responsibilities upon becoming a public company and other corporate matters. The Company has agreed to compensate Venture Equity $5,000 per month and issued 1,500,000 shares of the Company’s common stock, 750,000 shares of common stock immediately vested and 750,000 shares of common stock vested on November 15, 2014. The Company recorded an expense of $75,000, included in salaries and management fees for the three and six months ended June 30, 2014, for the vested shares ($0.10 per share), based upon the Company’s internal valuation on a discounted cash flow basis. The 750,000 shares that vested on November 15, 2014 have been recorded as deferred equity compensation on the balance sheet, at an initial value of $75,000 ($0.10 per share) and were amortized monthly from the date of issuance to their vesting date. Accordingly, the Company has expensed $18,750 included in salaries and management fees for the three and six months ended June 30, 2014. The balance was amortized monthly through November 15, 2014. On May 11, 2015, the Board approved increases to the salaries of each of the Company’s Chief Executive Officer (“CEO”), Chief Financial Officer (“CFO”) and Chief Operating Officer (“COO”) from $5,000 per month to $8,000 per month. The increases will only be paid when and if the cash flow of the Company is sufficient. For the three and six months ended June 30, 2015 and 2014, the Company recorded expenses to its officers the following amounts: Three months ended June 30, Six months ended June 30, 2015 2014 2015 2014 CEO $ 21,000 $ 15,000 $ 36,000 $ 24,000 COO 21,000 15,000 36,000 24,000 CFO 21,000 10,000 36,000 10,000 Total $ 63,000 $ 40,000 $ 108,000 $ 58,000 As of June 30, 2015, the Company owed $10,500 to each the CEO and COO and $8,500 to the CFO, for accrued and unpaid fees. As of December 31, 2014, the Company owed $4,500 to each the CEO and COO and $2,500 to the CFO. Accordingly $29,500 and $11,500 is included in accounts payable and accrued liabilities, stockholders, on the June 30, 2015 and December 31, 2014 balance sheets presented herein, respectively. The Company’s COO loaned the Company various amounts for Company expenses. Included in the advances and repayments is the activity from several credit cards that are in the name of the stockholder but were used for Company purposes (see Note 5). The Company recorded interest expense of $229 and $221 for the three months ended June 30, 2015 and 2014 respectively and $458 and $441 for the six months ended June 30, 2015 and 2014 respectively. As of June 30, 2015 and December 31, 2014, the COO was owed accrued interest of $3,111 and $2,653, respectively, which is included in accounts payable and accrued liabilities, stockholders, on the balance sheets presented herein.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 7 – COMMITMENTS AND CONTINGENCIES LEASE AGREEMENTS Beginning January 1, 2011, the Company (through its COO) leased approximately 1,850 square feet of office and manufacturing space in an industrial complex in Irvine California. The initial lease term expired July 31, 2012. Since that date through July 2014, the Company leased the property on a month to month basis at a cost of $2,138 per month. Effective August 1, 2014, the Company moved into a 4,427 square foot facility under a new lease agreement, in the same industrial complex. The Company entered into a 26 month lease, pursuant to which (i) there is no base rent for the first two months, (ii) beginning October 1, 2014, the monthly lease is $4,870 plus common area maintenance charges of $354, and (iii) beginning October 1, 2015, the monthly rent increases to $5,091. The Company is straight lining the 24 month costs over the 26 month term of the lease. Three months ended June 30, Six months ended June 30, Rent Expense: 2015 2014 2015 2014 Rent allocated to cost of goods sold $ 5,644 $ 2,685 $ 11,286 $ 5,251 Rent allocated to SG&A 8,465 4,027 16,929 7,876 Total rent expense $ 14,109 $ 6,712 $ 28,215 $ 13,127 Effective April 15, 2015, the Company entered into a two month Investor Relations Consulting Agreement (the “Agreement”) with Hayden IR (“Hayden”). Pursuant to the Agreement, on April 15, 2015, the Company issued 12,500 shares of common stock and 12,500 additional shares of common stock were to be issued in May 2015. Accordingly, as of June 30, 2015, 12,500 shares of restricted common stock were recorded as common stock to be issued. The Company valued the shares at $0.40 per share and has included $10,000 in stock compensation expense for the three and six months ended June 30, 2015. The additional 12,500 shares were issued in July 2015.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	6 Months Ended
	Jun. 30, 2015
Equity [Abstract]
Stockholders' Equity	NOTE 8 – STOCKHOLDERS’ EQUITY COMMON STOCK On May 14, 2014, the Board of Directors (the “Board”) authorized the Company to enter into a consulting agreement with Makena Investment Advisors, LLC (“Makena”). Pursuant to the agreement, Makena will assist the Company in advisory services and registration statement preparation related to being a public company. Pursuant to the filing of the S-1, the Company issued Makena 1,500,000 shares of the Company’s common stock for the services. The share are fully vested and non-assessable. For the three and six months ended June 30, 2014, the Company recorded an expense of $150,000 ($0.10 per share) for the issuance, based upon the Company’s internal valuation on a discounted cash flow basis. Also on May 14, 2014, effective as of May 1, 2014, the Board authorized the Company to engage the services of Venture Equity. The Company has agreed to compensate Venture Equity $5,000 per month and issued 1,500,000 shares of the Company’s common stock, 750,000 shares of common stock immediately vested and 750,000 shares of common stock vested November 15, 2014. See Note 6. The Company’s Registration Statement on Form S-1 with the SEC became effective on December 22, 2014. During the six months ended June 30, 2015, the Company sold 502,000 shares of common stock and received $200,800. On April 15, 2015, the Company issued 12,500 shares of stock to Hayden (See Note 7). COMMON STOCK TO BE ISSUED As of June 30, 2015, the Company had recorded 105,000 shares of common to be issued as follows: 17,500 shares of common stock to be issued equal in value to an aggregate of $7,000 per month to two employees as part of their compensation. Accordingly, $7,000 is included in stock compensation expense for the three and six months ended June 30, 2015, and the shares were issued in July 2015. Pursuant to the Agreement with Hayden, 12,500 additional shares of common stock were to be issued in May 2015. Accordingly, as of June 30, 2015, 12,500 shares of restricted common stock were recorded as common stock to be issued and the shares were issued in July 2015. During the six months ended June 30, 2015, the Company agreed to issue 75,000 shares of common stock for consulting services provided to the Company. The shares were valued at $30,000 and are included in stock compensation expense for the three and six months ended June 30, 2015. As of June 30, 2015 the 75,000 shares were recorded as common stock to be issued. The shares were issued in July 2015. DEFERRED EQUITY COMPENSATION The 750,000 shares issued to Venture Equity which vested November 15, 2014, have been recorded as deferred equity compensation on the balance sheet, at an initial value of $75,000 ($0.10 per share) and was amortized from the date of issuance to their vesting date. Accordingly, the Company has expensed $18,750 included in salaries and management fees for the three and six months ended June 30, 2014. CLASS A PREFERRED STOCK On June 3, 2014, the Company’s Board of Directors adopted and approved the Class A Preferred Stock Certificate of Designation, establishing the terms, conditions and relative rights of the Class A Preferred Stock, including that the holders of the Class A Preferred Stock (the “Class A Holders”) shall have limited voting rights and powers compared to the voting rights and powers of holders of Common Stock and other series of Preferred Stock. The Class A Holders shall be entitled to notice of any shareholders meeting in accordance with the Bylaws of the Corporation, and shall be entitled to vote, but only with respect to the following matters (collectively, the “Class A Voting Matters”): (i) the appointment and/or removal of any member of the Company’s board of directors, (ii) any matter related to or transaction (or series of transactions) pursuant to which the Company would sell or license all or substantially all of its assets or the stockholders of the Company would sell all or substantially all of their shares of the Company’s stock or where the Company would merge with or into any other entity, (iii) causing the Company to register its Common Stock for trading pursuant to the Securities Exchange Act of 1934, as amended, including by filing a Registration Statement on Form S-1 with the Securities Exchange Commission and filing and obtaining FINRA approval of a Form 15c2-11, and (iv) with respect to any matter involving a transaction whereby the Company will become part of or merge into an existing public company. For so EQUITY COMPENSATION PLAN On May 11, 2015, the Company’s Board of Directors adopted the 2015 Equity Compensation Plan (the “Plan”). Persons eligible to participate in the Plan include Employees (as defined in the Plan), officers and directors of the Company. Term The Plan became effective upon its adoption by the Board. Options and stock awards may be granted immediately thereafter; provided, that no option may be exercised and no stock award may be granted under the Plan until it is approved by the stockholders of the Company, within 12 months after the date of adoption by the Board. The Plan shall continue in effect for a term of 10 years from the date of the Plan’s adoption by the Board unless terminated earlier as provided in the Plan. Administration The Plan will be administered by the Board or a committee designated by the Board (the “Committee”). The Committee may grant options and stock awards under the Plan. Maximum Shares Available The maximum aggregate number of shares that may be issued under the Plan through awards is 5,000,000 shares. Adjustments The maximum aggregate number of shares that may be issued under the Plan, the number and kind of shares covered by each outstanding award, and the price per share (but not the total price) subject to each outstanding award shall be proportionally adjusted to prevent dilution or enlargement of rights under the Plan for any change in the outstanding common stock subject to the Plan, or subject to any award, resulting from any stock splits, combination or exchange of shares, consolidation, spin-off or recapitalization of shares or any capital adjustment or transaction similar to the foregoing or any distribution to holders of common stock other than regular cash dividends. Awards Options The Committee may grant options to purchase shares of common stock under the Plan from time to time in the discretion of the Administrator or automatically upon the occurrence of specified events, including the achievement of performance goals, and for the satisfaction of an event or condition within the control of the grantee or within the control of others. The per share exercise price of an option shall be determined by the Committee, provided, however that (i) the exercise price of an incentive stock option granted to a non-10% stockholder shall be no less than 100% of the fair market value of the Company’s common stock on the grant date, (ii) the exercise price of an incentive stock option granted to a 10% stockholder shall be no less than 110% of the fair market value of the Company’s common stock on the grant date, and (iii) the exercise price of a nonstatutory stock option shall be no less than 100% of the fair market value of the Company’s common stock on the grant date. Only employees may be granted incentive stock options. Notwithstanding the designation “incentive stock option” in an option agreement, if the aggregate fair market value of the shares with respect to which incentive stock options are exercisable for the first time by the grantee during any calendar year (under all plans of the Company) exceeds $100,000, then the portion of such options that exceeds $100,000 shall be treated as nonstatutory stock options. Restricted Stock The Committee may grant stock awards pursuant to a stock award agreement that shall contain provisions regarding (i) the number of shares subject to such stock award or a formula for determining such number; (ii) the purchase price, if any, of the shares, and the means of payment for the shares; (iii) the performance criteria, if any, and level of achievement versus these criteria that shall determine the number of shares granted, issued, retained, or vested, as applicable; (iv) such terms and conditions on the grant, issuance, vesting, or forfeiture of the shares, as applicable, as may be determined from time to time by the Committee; (v) restrictions on the transferability of the stock award; and (vi) such further terms and conditions in each case not inconsistent with the Plan as may be determined from time to time by the Committee. Unless otherwise provided by the Committee, the grantee shall have the rights equivalent to those of a stockholder and shall be a stockholder only after shares are issued (as evidenced by the appropriate entry on the books of the Company or of a duly authorized transfer agent of the Company) to the grantee. Unless otherwise provided by the Committee, a grantee holding stock units shall be entitled to receive dividend payments as if he or she were an actual stockholder. As of June 30, 2015, the Company has not granted any stock options or stock awards pursuant to the Plan. WARRANTS The Company issued a five year warrant (which expires on June 30, 2019) to CVP to purchase the number of shares equal to $420,000 divided by 70% of the average of the three lowest closing bid prices in the 20 trading days immediately preceding the applicable conversion. Based on the current discounted cash flow valuation, the Company estimated that CVP can purchase 6,000,000 shares of common stock, with an exercise price of $0.20 per share. See Note 5.

GOING CONCERN

GOING CONCERN	6 Months Ended
	Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 9 – GOING CONCERN The accompanying financial statements have been prepared assuming the Company will continue as a going concern. As of June 30, 2015 the Company had an accumulated deficit of $2,318,533 and working capital deficit of $129,056. These conditions raise substantial doubt about the Company's ability to continue as a going concern. Management’s Plans The Company maintains daily operations and capital needs through the receipts of sales of product and from the proceeds received from the issuance of convertible promissory notes. As of June 30, 2015, the Company has $677,000 of Investor Notes that may be available to be advances to the Company. Management is developing a plan of action to eliminate the Company’s convertible notes payable that include conversion rights that may convert at a discount to the market price of our common stock. Management plans to become cash flow positive from operations by the end of the third quarter of this fiscal year, therefore eliminating any future cash burn. Part of management’s plans include increases in unit sales of our cabinets. As part of that initiative, in July 2015 the Company introduced our newest version of our Medicab. The unit is more efficient and lower priced than its predecessor. On June 1, 2015, the Company hired a sales manager to head our wholesale division for sales of the new Medicab into the hydroponic retail store sector. Retailers in our wholesale program are able to purchase our products for resale. While the Company’s entire product line is available the program and product was designed to allow for the retailer to carry a basic cabinet and work with their customer to custom design a cabinet that fits their needs. We are also working on introducing additional product extensions, new products, and subscription based service offerings. We plan to introduce a higher level of automation options as well as expand the offering of scalable packages and accessories. We have developed several innovative product enhancements that we are considering incorporating to our line of products and we may seek to apply for intellectual property protection. An increasing emphasis will be placed on supplies such as nutrients and grow medium which are consumed by system users with each grow cycle and represent a captive recurring revenue opportunity. We are introducing an automated contact and reorder system for our customer base to help grow this revenue stream. We are planning to expand our current line of LEDs for uses in cabinets and also as a standalone offering for larger scale growers. We also plan to offer and expand our premium support services and education. Support and education can be packaged as a monthly subscription service offering live support, advanced training, and even an auto resupply of nutrients and grow media. Additionally, management’s plans include the establishment and development of wholly-owned separate stand-alone subsidiaries. There will be a separate subsidiary for technology companies, media companies, manufacturing companies and intellectual property companies. The Company also plans to acquire cannabis brands that are compatible with our risk guidelines, that have an operating history and that are cash-flow positive.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10 – SUBSEQUENT EVENTS On July 16, 2015, CVP converted $50,000 of accrued and unpaid interest under the Company Note into 253,846 shares of common stock. On July 17, 2015, CVP funded $45,000 and the Company increased the convertible promissory note by $49,500, including $4,500 of OID. On July 21, 2015, the Company entered into a Consulting Agreement (the “Consulting Agreement”) with BMA Securities, LLC (the “Consultant”). Pursuant to the Consulting Agreement, the Consultant, on a non-exclusive basis, will provide consulting services to the Company as a financial advisor for a six month period. The Consulting Agreement automatically renews for successive six month periods unless terminated by either party 60 days prior to the end of the initial successive term. The Company will compensate the Consultant 350,000 shares of restricted common stock for the initial six month term. On July 24, 2015, the board of directors of the Company approved the granting of 1,473,500 shares of restricted common stock, including 750,000 shares awarded to the Company’s CFO. The board of directors also approved the issuance of common stock equal in value to an aggregate of $7,000 per month to two employees as part of their compensation. As of June 30, 2015, the Company recorded 17,500 shares of common stock to be issued to the two employees and the shares were issued in July 2015. On August 3, 2015, (the “August 2015 Note”) the Company issued a convertible promissory note, in the amount of $86,250. The Company received proceeds of $75,000. The August 2015 Note matures on the six month anniversary of its issuance date, carries interest at 10% and contained a 10% original issue discount (“OID”). The holder of the August 2015 Note can convert the note into shares of common stock at any time from the date of issuance to maturity at $0.20 per share. On August 4, 2015, the Company received a conversion notice from the holder of the August 2015 Note to convert the note amount into 431,250 shares of restricted common stock. On August 3, 2015, the Board of Directors of the Company authorized the engagement of Hayden effective August 1, 2015 (the”Effective Date”), for a twelve month period. Pursuant to the Agreement, the Company has agreed to, include among other matters, the issuance of 100,000 restricted shares of common stock to vest over the term of the Agreement as follows, 25,000 upon execution of the Agreement, 50,000 shares on the 90 th th

SUMMARY OF SIGNIFICANT ACCOUN17

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION The accompanying unaudited condensed financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments necessary to present the financial position, results of operations and cash flows for the stated periods have been made. Except as described below, these adjustments consist only of normal and recurring adjustments. Certain information and note disclosures normally included in the Company’s annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) have been condensed or omitted. These condensed financial statements should be read in conjunction with the Company’s consolidated financial statements and notes thereto included in the Company’s annual report for the year ended December 31, 2014 on Form 10-K. Interim results of operations for the three and six months ended June 30, 2015 are not necessarily indicative of future results for the full year. Certain amounts from the 2014 period have been reclassified to conform to the presentation used in the current period.
EMERGING GROWTH COMPANY	EMERGING GROWTH COMPANY We qualify as an “emerging growth company” under the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Section 107 of the JOBS Act provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act of 1933, as amended (the “Securities Act”), for complying with new or revised accounting standards. As an emerging growth company, we can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We have elected to take advantage of the benefits of this extended transition period.
USE OF ESTIMATES	USE OF ESTIMATES The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reported period. Actual results could differ from those estimates.
CASH AND CASH EQUIVALENTS	CASH AND CASH EQUIVALENTS The Company considers all highly liquid investments with an original term of three months or less to be cash equivalents.
INVENTORY	INVENTORY Inventory is valued at the lower of cost or market value. Cost is determined using the first in first out (FIFO) method. Provision for potentially obsolete or slow moving inventory is made based on management analysis or inventory levels and future sales forecasts. Inventory of $47,223 and $48,761 as of June 30, 2015 and December 31, 2014, respectively, was comprised of raw materials.
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT Property and equipment are stated at cost, and depreciation is provided by use of straight-line methods over the estimated useful lives of the assets. The estimated useful lives of property and equipment are as follows: Manufacturing equipment 10 years Office equipment and furniture 7 years Computer hardware and software 3 years The Company's property and equipment consisted of the following at June 30, 2015 and December 31, 2014: June 30, December 31, Furniture and Equipment $ 29,614 $ 26,937 Manufacturing equipment 7,396 7,396 Software 15,830 15,830 Leasehold improvements 34,849 33,503 Accumulated depreciation (27,505 ) (13,026 ) Balance $ 60,184 $ 70,640 Depreciation expense of $14,479 and $1,019 was recorded for the six months ended June 30, 2015 and 2014, respectively.
REVENUE RECOGNITION	REVENUE RECOGNITION The Company recognizes revenue in accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 605, “Revenue Recognition.” ASC 605 requires that the following four basic criteria are met: (1) persuasive evidence of an arrangement exists, (2) delivery of products and services has occurred, (3) the fee is fixed or determinable and (4) collectability is reasonably assured. The Company recognizes revenue during the period in which the product is shipped.
SHIPPING AND HANDLING	SHIPPING AND HANDLING Shipping and handling costs billed to customers are recorded in sales. Shipping costs incurred by the Company are recorded in cost of sales. For the three and six months ended June 30, 2015 and 2014, the billing costs were as follows: Three months ended June 30, Six months ended June 30, 2015 2014 2015 2014 Freight costs billed to customers $ 19,897 $ 14,078 $ 34,793 $ 37,166 Company’s shipping costs $ 15,307 $ 14,333 $ 28,806 $ 35,505
RESEARCH AND DEVELOPMENT	RESEARCH AND DEVELOPMENT Expenditures for research and development are charged to expense as incurred. For the three and six months ended June 30, 2015 and 2014, the costs were as follows: Three months ended June 30, Six months ended June 30, 2015 2014 2015 2014 Research and development costs $ 10,885 $ 4,186 $ 17,138 $ 16,072
ADVERTISING	ADVERTISING The Company records advertising costs as incurred. For the three and six months ended June 30, 2015 and 2014, advertising expense was as follows: Three months ended June 30, Six months ended June 30, 2015 2014 2015 2014 Advertising costs $ 34,321 $ 27,982 $ 164,238 $ 60,631
FAIR VALUE OF FINANCIAL INSTRUMENTS	FAIR VALUE OF FINANCIAL INSTRUMENTS The Company's financial instruments consist primarily of cash, accounts receivable, accounts payable and accrued expenses, note payable and convertible debt. The carrying amounts of such financial instruments approximate their respective estimated fair value due to the short-term maturities and approximate market interest rates of these instruments. The estimated fair value is not necessarily indicative of the amounts the Company would realize in a current market exchange or from future earnings or cash flows.
INCOME TAXES	INCOME TAXES Prior to May 2014, the Company was organized as a sole proprietorship and was not subject to income taxes. Rather, the Company’s sole stockholder was subject to income taxes on the Company’s taxable activity. In May 2014, the Company became subject to income taxes and will be subject to Federal and State income taxes as a corporation. The Company accounts for income taxes in accordance with ASC 740-10, “Income Taxes.” Deferred tax assets and liabilities are recognized to reflect the estimated future tax effects, calculated at the tax rate expected to be in effect at the time of realization. A valuation allowance related to a deferred tax asset is recorded when it is more likely than not that some portion of the deferred tax asset will not be realized. Deferred tax assets and liabilities are adjusted for the effects of the changes in tax laws and rates of the date of enactment. ASC 740-10 prescribes a recognition threshold that a tax position is required to meet before being recognized in the financial statements and provides guidance on recognition, measurement, classification, interest and penalties, accounting in interim periods, disclosure and transition issues. Interest and penalties are classified as a component of interest and other expenses. To date, the Company has not been assessed, nor paid, any interest or penalties. Uncertain tax positions are measured and recorded by establishing a threshold for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Only tax positions meeting the more-likely-than-not recognition threshold at the effective date may be recognized or continue to be recognized.
EARNINGS PER SHARE	EARNINGS (LOSS) PER SHARE The Company reports earnings (loss) per share in accordance with ASC 260, "Earnings per Share." Basic earnings per share is computed by dividing net income by the weighted-average number of shares of common stock outstanding during each period. Diluted earnings per share is computed by dividing net income by the weighted-average number of shares of common stock, common stock equivalents and other potentially dilutive securities outstanding during the period. For the six months ended June 30, 2014 and 2015, 14,617,500 and 14,287,500 shares of common stock, respectively, underlying convertible debt and warrants have been excluded from the computation of diluted earnings per share.
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS Recent accounting pronouncements issued by the FASB and the SEC did not have, or are not believed by management to have, a material impact on the Company's present or future consolidated financial statements.

ORGANIZATION (Tables)

ORGANIZATION (Tables)	6 Months Ended
	Jun. 30, 2015
Organization Tables
Restatement adjustments on statements of operations	Six months ended June 30, 2014 As reported Adjustments Restated Other income (expenses) Interest income $ 4,253 $ (4,223 ) $ 0 Interest expense (65,657 ) Amortizations of note discount 38,698 Amortization of deferred financing costs (133 ) (21,286 ) Accrued interest convertible note 5,806 Derivative liability expense (264,725 ) Initial derivative liability expense 270,368 Fair value change in derivative liabilities (5,643 ) — Total other expense, net $ (326,129 ) $ 304,874 $ (21,256 ) Net Loss $ (1,113,652 ) $ 304,874 $ (808,778 ) Basic and diluted loss per share $ (0.04 ) $ — $ (0.03 ) Weighted average number of shares outstanding Basic and diluted 30,783,333 — 30,783,333

SUMMARY OF SIGNIFICANT ACCOUN19

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Property and equipment	June 30, December 31, Furniture and Equipment $ 29,614 $ 26,937 Manufacturing equipment 7,396 7,396 Software 15,830 15,830 Leasehold improvements 34,849 33,503 Accumulated depreciation (27,505 ) (13,026 ) Balance $ 60,184 $ 70,640
Shipping and handling billing costs	Three months ended June 30, Six months ended June 30, 2015 2014 2015 2014 Freight costs billed to customers $ 19,897 $ 14,078 $ 34,793 $ 37,166 Company’s shipping costs $ 15,307 $ 14,333 $ 28,806 $ 35,505
Research and development costs	Three months ended June 30, Six months ended June 30, 2015 2014 2015 2014 Research and development costs $ 10,885 $ 4,186 $ 17,138 $ 16,072
Advertising costs	Three months ended June 30, Six months ended June 30, 2015 2014 2015 2014 Advertising costs $ 34,321 $ 27,982 $ 164,238 $ 60,631

SALES CONCENTRATION AND CONCE20

SALES CONCENTRATION AND CONCENTRATION OF CREDIT RISK (Tables)	6 Months Ended
	Jun. 30, 2015
Sales Concentration And Concentration Of Credit Risk Tables
Significant purchases from suppliers	Supplier Purchase % Purchase % Accounts Payable Balance as of A 26 % 32 % $ 4,777 B 19 % 18 % $ 11,088 C — 16 % $ -0-

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	6 Months Ended
	Jun. 30, 2015
Convertible Notes Payable Tables
Advances received, OID charged and deferred financing costs incurred to CVP	Date Funded Amount OID Other Convertible Note Issued 6 /11/14 $ 500,000 $ 50,000 $ 7,500 $ 557,500 10 /15/14 62,500 6,250 — 68,750 11 /17/14 62,500 6,250 — 68,750 12 /19/14 35,000 3,500 — 38,500 Balances 12/31/14 660,000 60,000 7,500 733,500 3 /18/15 65,000 6,500 — 71,500 4 /14/15 22,500 2,250 — 24,750 4 /23/15 25,500 2,550 — 28,050 5 /20/15 30,000 3,000 — 33,000 6 /22/15 20,000 2,000 — 22,000 Balances 6/30/15 $ 823,000 $ 82,300 $ 7,500 $ 912,800

NOTE PAYABLE, STOCKHOLDER (Tabl

NOTE PAYABLE, STOCKHOLDER (Tables)	6 Months Ended
	Jun. 30, 2015
Long-term Debt, Unclassified [Abstract]
Activity on note payable, stockholder	Six Months Ended Beginning balance $ 6,168 Advances 5,447 Ending balance $ 11,615

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	6 Months Ended
	Jun. 30, 2015
Related Party Transactions Tables
Officers' compensation	Three months ended June 30, Six months ended June 30, 2015 2014 2015 2014 CEO $ 21,000 $ 15,000 $ 36,000 $ 24,000 COO 21,000 15,000 36,000 24,000 CFO 21,000 10,000 36,000 10,000 Total $ 63,000 $ 40,000 $ 108,000 $ 58,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended
	Jun. 30, 2015
Commitments And Contingencies Tables
Rent expense	Three months ended June 30, Six months ended June 30, Rent Expense: 2015 2014 2015 2014 Rent allocated to cost of goods sold $ 5,644 $ 2,685 $ 11,286 $ 5,251 Rent allocated to SG&A 8,465 4,027 16,929 7,876 Total rent expense $ 14,109 $ 6,712 $ 28,215 $ 13,127

ORGANIZATION - Restatement adju

ORGANIZATION - Restatement adjustments on statements of operations (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Other income (expenses)
Interest income				$ 0
Amortizations of deferred financing costs				$ (21,286)
Fair value change in derivative liabilities
Total other expense, net	$ (182,061)	$ (20,433)	$ (258,328)	$ (21,256)
Net loss	$ (390,304)	$ (796,082)	$ (762,916)	$ (808,778)
Basic and diluted loss per share	$ (0.01)	$ (0.03)	$ (0.02)	$ (0.03)
Weighted average number of common shares outstanding Basic and diluted	33,964,798	31,566,667	33,892,078	30,783,333
As reported
Other income (expenses)
Interest income				$ 4,253
Interest expense				(65,657)
Derivative liability expense				(264,725)
Total other expense, net				(326,129)
Net loss				$ (1,113,652)
Basic and diluted loss per share				$ (0.04)
Weighted average number of common shares outstanding Basic and diluted				30,783,333
Adjustments
Other income (expenses)
Interest income				$ (4,223)
Amortizations of note discount				38,698
Amortizations of deferred financing costs				(133)
Accrued interest convertible note				5,806
Initial derivative liability expense				270,368
Fair value change in derivative liabilities				(5,643)
Total other expense, net				304,874
Net loss				$ 304,874
Basic and diluted loss per share
Weighted average number of common shares outstanding Basic and diluted

ORGANIZATION (Details Narrative

ORGANIZATION (Details Narrative) - USD ($)	6 Months Ended		7 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Common stock sold, shares	502,000		602,000
Common stock sold, proceeds received	$ 200,800	$ 500	$ 240,800
Common stock sale price				$ 0.40

SUMMARY OF SIGNIFICANT ACCOUN27

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Property and equipment (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Summary Of Significant Accounting Policies - Property And Equipment Details
Furniture and Equipment	$ 29,614	$ 26,937
Manufacturing equipment	7,396	7,396
Software	15,830	15,830
Leasehold improvements	34,849	33,503
Accumulated depreciation	(27,505)	(13,026)
Balance	$ 60,184	$ 70,640

SUMMARY OF SIGNIFICANT ACCOUN28

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Shipping and handling billing costs (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Freight costs billed to customers
Shipping and handling costs	$ 19,897	$ 14,078	$ 34,793	$ 37,166
Company's shipping costs
Shipping and handling costs	$ 15,307	$ 14,333	$ 28,806	$ 35,505

SUMMARY OF SIGNIFICANT ACCOUN29

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Research and development costs (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Summary Of Significant Accounting Policies - Research And Development Costs Details
Research and development costs	$ 10,885	$ 4,186	$ 17,138	$ 16,072

SUMMARY OF SIGNIFICANT ACCOUN30

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Advertising costs (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Summary Of Significant Accounting Policies - Advertising Costs Details
Advertising costs	$ 34,321	$ 27,982	$ 164,238	$ 60,631

SUMMARY OF SIGNIFICANT ACCOUN31

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Inventory comprised of raw materials	$ 47,233		$ 48,761
Depreciation expense	$ 14,479	$ 1,019
Potentially dilutive securities not included in calculation of diluted loss per share, options to purchase shares of common stock	14,287,500	14,617,500
Manufacturing equipment
Useful life of property and equipment	10 years
Office equipment and furniture
Useful life of property and equipment	7 years
Computer hardware and software
Useful life of property and equipment	3 years

SALES CONCENTRATION AND CONCE32

SALES CONCENTRATION AND CONCENTRATION OF CREDIT RISK - Significant purchases from suppliers (Details) - USD ($)	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Supplier A
Percent of purchases	32.00%	26.00%
Accounts payable balance	$ 4,777
Supplier B
Percent of purchases	18.00%	19.00%
Accounts payable balance	$ 11,088
Supplier C
Percent of purchases	16.00%
Accounts payable balance	$ 0

CONVERTIBLE NOTES PAYABLE - Adv

CONVERTIBLE NOTES PAYABLE - Advances received, OID charged and deferred financing costs incurred to CVP (Details) - USD ($)	Jun. 30, 2015	Jun. 22, 2015	May. 20, 2015	Apr. 23, 2015	Apr. 14, 2015	Mar. 18, 2015	Dec. 31, 2014	Dec. 19, 2014	Nov. 17, 2014	Oct. 15, 2014	Jun. 11, 2014	Jun. 06, 2014
Company Note
Funded Amount		$ 20,000	$ 30,000	$ 25,500	$ 22,500	$ 65,000		$ 35,000	$ 62,500	$ 62,500	$ 500,000
OID		2,000	3,000	2,550	2,250	6,500		3,500	6,250	6,250	50,000	$ 150,000
Other											7,500
Convertible Note Issued		$ 22,000	$ 33,000	$ 28,050	$ 24,750	$ 71,500		$ 38,500	$ 68,750	$ 68,750	$ 557,500
Company Note - Balances
Funded Amount	$ 823,000						$ 660,000
OID	82,300						60,000
Other	7,500						7,500
Convertible Note Issued	$ 912,800						$ 733,500

CONVERTIBLE NOTES PAYABLE - May

CONVERTIBLE NOTES PAYABLE - May and June 2014 Notes (Details Narrative) - May and June 2014 Notes - USD ($)	1 Months Ended	2 Months Ended
	Dec. 31, 2014	Jun. 30, 2014
Convertible promissory note issued, total of three notes, each in the amount of $22,000		$ 66,000
Aggregate proceeds received		$ 60,000
Interest rate on convertible notes		10.00%
Original issue discount percentage		9.10%
Conversion price of notes		$ 0.20
Conversion of principal on notes	$ 66,000
Conversion of accrued and unpaid interest on notes	$ 4,177
Conversion of notes, shares to be issued, shares	352,242

CONVERTIBLE NOTES PAYABLE - CVP

CONVERTIBLE NOTES PAYABLE - CVP Notes (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2015	Jun. 22, 2015	May. 20, 2015	Apr. 23, 2015	Apr. 14, 2015	Mar. 18, 2015	Dec. 31, 2014	Dec. 19, 2014	Nov. 17, 2014	Oct. 15, 2014	Jun. 11, 2014	Jun. 06, 2014
Carrying amount of Company Note, net	$ 739,739	$ 739,739						$ 523,335
Unamortized discounts on Company Note	173,061	173,061						210,165
Company Note
Company Note principal amount													$ 1,657,500
Legal expenses included in principal amount of Company Note													7,500
OID			$ 2,000	$ 3,000	$ 2,550	$ 2,250	$ 6,500		$ 3,500	$ 6,250	$ 6,250	$ 50,000	150,000
Sale price of Company Note													$ 1,500,000
Cash paid for note on Closing Date												500,000
Aggregate value of two secured promissory notes and two promissory notes issued in sale of Company Note, $250,000 each												$ 1,000,000
Interest rate of Company Note												10.00%
Amortization included in interest expense	16,755	23,447
Company Note - Balances
OID	82,300	82,300						$ 60,000
Balance of Investor Notes issued by CVP not recorded	677,000	677,000
Carrying amount of Company Note, net	739,739	739,739
Unamortized discounts on Company Note	$ 173,061	173,061
Company Note - Conversion Details
Amortization included in interest expense		$ 25,874
Conversion price of Company Note	$ 0.1976	$ 0.1976
Amount of CVP Note needed to be funded for conversion, amount	$ 1,500,000	$ 1,500,000
Amount of CVP Note needed to be funded for conversion, shares issued	8,287,500	8,287,500
Amortization of discount	$ 2,969	$ 7,526
Company Note - Additional Funding
Amortization included in interest expense		163,000
New funding received		163,000
Increase in Company Note		179,300
OID included in increase		16,300
Amortization of discount	111,458	111,458
Warrants issued to CVP
Amortization of discount	29,180	73,973
Warrant issued to CVP, number of shares purchaseable value	$ 420,000	$ 420,000
Warrant issued to CVP, estimated number of shares purchaseable	6,000,000	6,000,000
Warrant issued to CVP, exercise price	$ 0.20	$ 0.20
Proceeds allocated from note to warrants		$ 254,319

NOTE PAYABLE, STOCKHOLDER - Act

NOTE PAYABLE, STOCKHOLDER - Activity on note payable, stockholder (Details) - Note Payable, Stockholder	6 Months Ended
	Jun. 30, 2015USD ($)
Beginning balance	$ 6,168
Advances	5,447
Ending balance	$ 11,615

NOTE PAYABLE, STOCKHOLDER (Deta

NOTE PAYABLE, STOCKHOLDER (Details Narrative) - Note Payable, Stockholder - USD ($)	3 Months Ended	6 Months Ended	12 Months Ended
	Jun. 30, 2015	Jun. 30, 2015	May. 15, 2015
Interest rate on note payable	15.00%	15.00%	15.00%
Monthly payments on note payable			$ 1,500
Interest expense	$ 229	$ 458

RELATED PARTY TRANSACTIONS - Of

RELATED PARTY TRANSACTIONS - Officers' compensation (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
CEO
Officers' compensation	$ 21,000	$ 15,000	$ 36,000	$ 24,000
COO
Officers' compensation	21,000	15,000	36,000	24,000
CFO
Officers' compensation	21,000	10,000	36,000	10,000
Total
Officers' compensation	$ 63,000	$ 40,000	$ 108,000	$ 58,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	May. 14, 2014	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Nov. 15, 2014	Jun. 30, 2014	May. 11, 2015	Dec. 31, 2014
Monthly compensation to Venture Equity	$ 5,000
Shares issued to Venture Equity	1,500,000
Shares vested	750,000				750,000
Expense recorded for vested shares, included in salaries and management fees			$ 75,000			$ 75,000
Vested shares, price per share	$ 0.10
Initial value of vested shares recorded as deferred equity compensation	$ 75,000
Amortization expense included in salaries and management fees			18,750			18,750
Monthly salary of each individual officer, original amount							$ 5,000
Monthly salary of each individual officer, increased amount							$ 8,000
Amounts owed to officers included in accounts payable and accrued liabilities, stockholders		$ 29,500		$ 29,500				$ 11,500
Related party interest expense		229	$ 221	458		$ 441
CEO
Amounts owed to officers for accrued and unpaid fees		10,500		10,500				4,500
COO
Amounts owed to officers for accrued and unpaid fees		10,500		10,500				4,500
Accrued interest owed to COO, included in accounts payable and accrued liabilities, stockholders		3,111		3,111				2,653
CFO
Amounts owed to officers for accrued and unpaid fees		$ 8,500		$ 8,500				$ 2,500

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Rent expense (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Commitments And Contingencies - Rent Expense Details
Rent allocated to cost of goods sold	$ 5,644	$ 2,685	$ 11,286	$ 5,251
Rent allocated to SG&A	8,465	4,027	16,929	7,876
Total rent expense	$ 14,109	$ 6,712	$ 28,215	$ 13,127

COMMITMENTS AND CONTINGENCIES41

COMMITMENTS AND CONTINGENCIES (Details Narrative)	1 Months Ended		2 Months Ended	3 Months Ended	6 Months Ended	12 Months Ended		24 Months Ended
	Jul. 31, 2015shares	Apr. 30, 2015$ / shares	Sep. 30, 2014USD ($)	Jun. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Jul. 31, 2014USD ($)	Jul. 31, 2012ft²	Jan. 01, 2011ft²
Office and manufacturing space leased, area | ft²									4,427	1,850
Office space lease term length			26 months
Monthly rent			$ 0			$ 5,091	$ 4,870	$ 2,138
CAM charges							$ 354
Stock compensation expense				$ 10,000	$ 10,000
Hayden IR Consulting Agreement
Common stock issued for consulting services | shares	12,500
Value per share | $ / shares		$ 0.40

STOCKHOLDERS' EQUITY (Details N

STOCKHOLDERS' EQUITY (Details Narrative) - USD ($)	May. 14, 2014	Jul. 31, 2015	Apr. 30, 2015	Jun. 30, 2015	Jun. 30, 2015	Nov. 15, 2014	Jun. 30, 2014	Jun. 30, 2015	Jun. 03, 2014
COMMON STOCK AND COMMON STOCK TO BE ISSUED
Shares issued to Makena for services	1,500,000
Stock issuance expense for Makena services	$ 150,000
Stock issuance expense for Makena services, price per share	$ 0.10
Monthly compensation to Venture Equity	$ 5,000
Shares issued to Venture Equity	1,500,000
Shares vested	750,000					750,000
Common stock sold, shares					502,000			602,000
Common stock sold, amount					$ 200,800		$ 500	$ 240,800
Shares of common stock to be issued				105,000	105,000			105,000
CLASS A PREFERRED STOCK
Value of issued Class A Preferred Stock					$ 428,000
EQUITY COMPENSATION PLAN
Plan term					10 years
Hayden IR Consulting Agreement
COMMON STOCK AND COMMON STOCK TO BE ISSUED
Common stock issued for consulting services		12,500	12,500
Issued as part of Employee Compensation
COMMON STOCK AND COMMON STOCK TO BE ISSUED
Shares of common stock to be issued				17,500	17,500			17,500
Value of stock to be issued, included in stock compensation expense				$ 7,000
Consulting Services
COMMON STOCK AND COMMON STOCK TO BE ISSUED
Common stock issued for consulting services		75,000
Shares of common stock to be issued				75,000	75,000			75,000
Value of stock to be issued, included in stock compensation expense				$ 30,000
CEO
CLASS A PREFERRED STOCK
Class A Preferred Stock issued to officers									50
COO
CLASS A PREFERRED STOCK
Class A Preferred Stock issued to officers									50
Warrants issued to CVP
WARRANTS
Warrant issued to CVP, number of shares purchaseable value				$ 420,000	$ 420,000			$ 420,000
Warrant issued to CVP, estimated number of shares purchaseable				6,000,000	6,000,000			6,000,000
Warrant issued to CVP, exercise price				$ 0.20	$ 0.20			$ 0.20

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (2,318,533)	$ (1,555,617)
Working capital deficit	(129,056)
Investor Notes that may be available to be advances to the Company	$ 677,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Company Note - USD ($)	1 Months Ended
	Jul. 31, 2015	Jul. 17, 2015	Jul. 16, 2015
Accrued and unpaid interest on Company Note converted by CVP, amount			$ 50,000
Accrued and unpaid interest on Company Note converted by CVP, shares			253,846
Amounts funded on note by CVP		$ 45,000
Increase in convertible promissory note	$ 49,500
Original issue discount increase included in increase	$ 4,500