Vodka Brands (VDKB) 10-Q 21 Aug 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - Jun. 30, 2015 - shares	Total
Document and Entity Information:
Entity Registrant Name	Vodka Brands Corp
Document Type	10-Q
Document Period End Date	Jun. 30, 2015
Trading Symbol	vbco
Amendment Flag	false
Entity Central Index Key	1,620,053
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	11,300,333
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2

Vodka Brands Corp - Condensed B

Vodka Brands Corp - Condensed Balance Sheets - USD ($)		Jun. 30, 2015	Dec. 31, 2014
Current Assets:
Cash		$ 30,153	$ 129,008
Accounts receivable, net		26,235	7,155
Prepaid rent and consulting fees		13,624	16,750
Inventory		122	8,690
Advances on inventory		72,610
TOTAL CURRENT ASSETS		142,744	161,603
Property, Plant and Equipment
Office equipment		931
Less: accumulated depreciation		(47)
Total property, plant and equipment		884
Other assets, net
Trademarks		1,125	1,125
Accumulated amortization		(900)	(844)
Total other assets, net		225	281
Total Assets		143,853	161,884
Current Liabilities:
Accounts payable		2,885	1,501
Accounts payable- related party		8,091	6,359
Accrued expenses		1,984	1,394
Total Current Liabilities		12,960	9,254
Stockholders' Equity
Common stock		307,465	$ 252,765
Treasury stock	[1]	(20,000)
Subscription receivable		(16,000)	$ (31,000)
Accumulated deficit		(140,572)	(69,135)
TOTAL STOCKHOLDERS' EQUITY		130,893	152,630
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY		$ 143,853	$ 161,884
[1]	No par value, 100,000,000 shares authorized; 11,300,333 and 11,457,320 shares issued and outstanding at June 30, 2015 and December 31, 2014, respectively.

Statement of Financial Position

Statement of Financial Position - Parenthetical - shares	Jun. 30, 2015	Dec. 31, 2014
Statement of Financial Position
Common Stock, Shares Authorized	100,000,000	100,000,000
Common Stock, Shares Issued	11,300,333	11,457,320
Common Stock, Shares Outstanding	11,300,333	11,457,320
Treasury Stock, Shares	363,167

Vodka Brands Corp- Condensed St

Vodka Brands Corp- Condensed Statements of Operations - USD ($)	2 Months Ended	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015
Income Statement
Sales	$ 9,540	$ 7,155	$ 9,540	$ 19,080
Cost of sales	6,213	4,721	6,213	12,250
Gross Profit	3,327	2,434	3,327	6,830
Operating Expenses:
Promotional expenses		2,724		6,724
Advertising expenses	500	3,650	500	4,750
Total Selling Expenses	500	6,374	500	11,474
General and administrative expenses
Depreciation and amortization expense	23	75	23	103
Compensation expense		2,700		2,700
Professional fees	16,000	30,448	16,000	40,592
Consulting fees		13,000		18,333
Office expenses	131	932	131	1,565
Office rent		2,000		3,500
Total general and administrative expenses	16,154	49,155	16,154	66,793
Total operating expenses	16,654	55,529	16,654	78,267
Loss from operations before provision for income taxes	$ (13,327)	$ (53,095)	$ (13,327)	$ (71,437)
Provision for income taxes
Net loss	$ (13,327)	$ (53,095)	$ (13,327)	$ (71,437)
Basic and diluted loss per common share	$ 0	$ 0	$ 0	$ (0.01)
Basic and diluted weighted average common shares outstanding	10,464,210	11,364,382	10,464,210	11,422,962

Vodka Brands Corp. - Condensed

Vodka Brands Corp. - Condensed Statements of Cash Flows - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2015
Cash flows from operating activities:
Net loss	$ (13,327)	$ (71,437)
Adjustments to reconcile net loss to net cash used by operating activities:
Prepaid rent and consulting expense paid with common stock		12,126
Stock-based compensation		2,700
Depreciation and amortization expense	23	103
Changes in operating assets and liabilities:
Increase in accounts receivable	(9,540)	(19,080)
Increase in prepaid expenses	(5,796)	(3,000)
Decrease (increase) in inventory	(16,034)	8,568
Increase in advances on inventory		(72,610)
Increase in accounts payable		1,384
Increase in accounts payable- related party	25,502	1,732
Increase in accrued expenses		590
Net cash used in operating activities	(19,172)	(138,924)
Cash Flows From Investing Activities:
Purchase of fixed assets		(931)
Net cash used in investing activities		(931)
Cash Flows From Financing Activities:
Payments received on subscription receivable		15,000
Proceeds from issuance of common stock	25,100	46,000
Purchase of treasury stock		(20,000)
Net cash provided by financing activities	25,100	41,000
Net (decrease) increase in cash	5,928	(98,855)
Cash, beginning of period		129,008
Cash, end of period	5,928	30,153
Supplemental disclosures of cash flow information:
Common stock issued for trademarks	365
Common stock issued for consulting and rent		6,000
Common stock issued for legal services	10,000
Common stock issued for subscription receivable	$ 7,000
Common stock issued for compensation		$ 2,700

Note 1 - Interim Condensed Fina

Note 1 - Interim Condensed Financial Statements	6 Months Ended
	Jun. 30, 2015
Notes
Note 1 - Interim Condensed Financial Statements	Note 1 – Interim Condensed Financial Statements The accompanying unaudited interim condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) for interim information and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) for reporting on Form 10-Q. Accordingly, certain information and footnote disclosures required for complete financial statements are not included herein. In the opinion of management, all adjustments (consisting only of normal recurring adjustments) necessary for the fair presentation of the financial information for the interim periods reported have been made. Results of operations for the three-months and six-months ended June 30, 2015 are not necessarily indicative of the results for the year ending December 31, 2015 or any period thereafter. These unaudited interim condensed financial statements should be read in conjunction with the audited financial statements and related notes included in our annual report on Form S1/A for the period April 17, 2014 (Inception) through December 31, 2014, filed with the Securities and Exchange Commission on August 6, 2015.

Note 2 - Organization and Busin

Note 2 - Organization and Business	6 Months Ended
	Jun. 30, 2015
Notes
Note 2 - Organization and Business	Note 2 - Organization and Business Vodka Brands Corp (the “Company”) was incorporated on April 17, 2014 (Inception) as a Pennsylvania corporation with a year-end of December 31. The Company is primarily engaged in the import and distribution of alcoholic beverages. From Inception through March of 2015, the Company imported its alcoholic beverages through a related party. The Company obtained its own import license in April 2015. The Company distributes in the United States. Its products are primarily sold to wholesale distributors as well as state alcohol beverage control agencies.

Note 3 - Summary of Significant

Note 3 - Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2015
Notes
Note 3 - Summary of Significant Accounting Policies	Note 3 - Summary of Significant Accounting Policies Basis of Presentation These financial statements are presented in U.S. dollars and are prepared in accordance with U.S. GAAP. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company's significant accounting policies are those that are both most important to the Company's financial condition and results of operations and require the most difficult, subjective or complex judgments on the part of management in their application, often as a result of the need to make estimates about the effect of matters that are inherently uncertain. Because of the uncertainty of factors surrounding the estimates or judgments used in the preparation of the financial statements, actual results may materially vary from these estimates. Significant estimates include the allowance for doubtful accounts, valuation of trademarks and the useful life of fixed assets. Revenue Recognition The Company recognizes revenue when the customer takes ownership of the applicable goods and assumes risk of loss, collection of the relevant receivable is probable, persuasive evidence of a sale exists and the sales price is fixed or determinable. For the Company, title passes when goods are shipped. Concentrations of Credit Risk Financial instruments that subject the Company to concentrations of credit risk consist primarily of cash, accounts receivable, accounts payable, and accrued expenses and approximate their fair value due to the short maturities of those instruments. Cash The Company maintains its cash in non-interest bearing accounts at various banking institutions that are insured by the Federal Deposit Insurance Company up to $250,000. The Company’s deposits may, from time to time, exceed the $250,000 limit; however, management believes that there is no unusual risk present, as the Company places its cash with financial institutions which management considers being of high quality. Accounts Receivable The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable. The Company determines the allowance based on management’s experience. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is remote. The allowance for doubtful accounts was $ 0 as of June 30, 2015 and $ 0 as of December 31, 2014. The Company does not have any off-balance-sheet credit exposure related to its customers. Collections on accounts receivable previously written off are included in income as received. Inventory Inventories are stated at the lower of cost, as determined on a weighted average basis, or market. Costs of inventories include purchase and related costs incurred in bringing the products to their present location and condition. Market value is determined by reference to selling prices after the balance sheet date or to management’s estimates based on prevailing market conditions. Management writes down the inventories to market value if they are below cost. Management regularly evaluates the composition of the Company’s inventories to identify slow-moving and obsolete inventories to determine if a valuation allowance is required. Advances on inventory Advances on inventory are stated at cost and represent payment to an independent third party manufacturer for the manufacturing of its alcoholic beverage. The manufacturing of the alcoholic beverage has not been completed as of the balance sheet date. Property, plant and equipment Property, plant and equipment, are stated at cost less depreciation and amortization. Cost represents the purchase price of the asset and other costs incurred to bring the asset into its existing use. Maintenance, repairs and betterments, including replacement of minor items, are charged to expense; major additions to physical properties are capitalized. Depreciation of property, plant and equipment is calculated based on cost, less their estimated residual value, if any, using the straight-line method over their estimated useful lives. The net book value related to this property, plant and equipment was the following: June 30, 2015 December 31, 2014 (unaudited) Cost $ 931 $ - Accumulated depreciation (47) - Total trademarks, net $ 884 $ - Depreciation of the assets are as follows: April 17, 2014 Three months ended Six months ended (Inception) June 30, June 30, through June 30, 2015 2014 2015 2014 Depreciation $ 47 $ - $ 47 $ - The estimated useful lives of the assets are as follows: Office equipment and furniture 3-5 years Trademarks Trademarks represent the trade names contributed by the founder through his wholly owned company Trademark Holdings, LLC. The four trademarks are Blue Diamond, Diamond Girl, Blue Crystal and White Crystal. Trademarks are initially measured at the carryover basis of the founder. Amortization of the trademarks is calculated based upon cost using a straight-line method over their estimated useful lives from registration and are stated at a historical cost. The net book value related to these trademarks was the following: June 30, 2015 December 31, 2014 (unaudited) Cost $ 1,125 $ 1,125 Accumulated amortization (900) (844) Total trademarks, net $ 225 $ 281 Amortization expense related to these trademarks was the following: April 17, 2014 Three months ended Six months ended (Inception) June 30, June 30, through June 30, 2015 2014 2015 2014 Amortization $ 28 $ 23 $ 56 $ 23 The Company did not incur costs to renew or extend the term of the trademarks during the periods ending March 31, 2015 and December 31, 2014. The future cash flows of the Company are significantly affected by the Company’s ability to renew the trademarks with the United States Patent and Trademark Office. The estimated useful lives of the assets are as follows: Trademarks 10 years The estimated amortization expense is as follows: For the year ended December 31, 2015 $112 For the year ended December 31, 2016 $112 For the year ended December 31, 2017 $ 57 Impairment of Long-Lived Assets In accordance with Financial Accounting Standards Board (“FASB”) ASC 360, Long-Lived Assets, Advertising and Promotional Costs The Company expenses advertising and promotional costs as incurred or the first time the advertising or promotion takes place, whichever is earlier, in accordance with the FASB ASC 720, Other Expenses April 17, 2014 Three months ended Six months ended (Inception) June 30, June 30, through June 30, 2015 2014 2015 2014 Promotional $ 2,724 $ - $ 6,724 $ - Advertising 3,650 500 4,750 500 Total $ 6,374 $ 500 $ 11,474 $ 500 Research and Development Costs The Company charges research and development costs to expense when incurred in accordance with the FASB ASC 730, Research and Development April 17, 2014 Three months ended Six months ended (Inception) June 30, June 30, through June 30, 2015 2014 2015 2014 Research and development $ - $ - $ - $ - Income Taxes The Company accounts for income taxes in accordance with FASB ASC 740, Income Taxes, The Company has an accumulated deficit and a loss from operations. Realization of the net deferred tax asset is dependent upon taxable income, if any, the amount and timing of which are uncertain. Accordingly, the net deferred asset has been offset by a full valuation allowance. The Company accounts for income taxes in interim periods in accordance with FASB ASC 740-270, Income Taxes - Interim Reporting. Basic and Diluted Loss per Share The Company reports loss per share in accordance with FASB ASC 260, Earnings per share Comprehensive Income Net loss is the Company’s only component of comprehensive income or loss for the second quarter ended June 30, 2015 and 2014, six-months ended June 30, 2015 and for the period April 17, 2014 (Inception) through June 30, 2014. Stock-Based Compensation The Company accounts for stock-based compensation using the fair value provisions of ASC 718, Compensation — Stock Compensation Equity Based Payments to Non-Employees The fair value of the common stock for compensation was the following: April 17, 2014 Three months ended Six months ended (Inception) June 30, June 30, through June 30, 2015 2014 2015 2014 Shares issued for compensation 9,000 - 9,000 - Fair value per share $ 0.30 $ - $ 0.30 $ - Compensation expense $ 2,700 $ - $ 2,700 $ - Related Parties Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All transactions shall be recorded at fair value of the goods or services exchanged. Property purchased from a related party is recorded at the cost to the related party and any payment to or on behalf of the related party in excess of the cost is reflected as a distribution to related party. Recent Accounting Pronouncements In June 2014, the FASB issued ASU No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements Consolidation In August 2014, FASB issued ASU No. 2014-15, Presentation of Financial Statements— Going Concern (Subtopic 205-40) In May 2014, the Financial Accounting Standards Board (the "FASB") issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (ASU 2014-09), which supersedes nearly all existing revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP. In July 2015, the FASB finalized a one year delay in the effective date of this standard, which will now be effective for the Company on January 1, 2018, however early adoption is permitted any time after the original effective date, which for us is January 1, 2017. We have not yet selected a transition method and are currently evaluating the impact of ASU 2014-09 on our condensed financial statements. The Company believes that there were no other accounting standards recently issued that had or are expected to have a material impact on our financial position or results of operations. Reclassification Certain reclassifications have been made to prior year amounts to conform with the current year presentation.

Note 4 - Going Concern

Note 4 - Going Concern	6 Months Ended
	Jun. 30, 2015
Notes
Note 4 - Going Concern	Note 4 - Going Concern These accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America applicable to a going concern, which assumes that the Company will be able to realize its assets and discharge its liabilities in the normal course of business. For the six months ended June 30, 2015, the Company had a net loss of $ 71,437 . As of June 30, 2015, the Company has an accumulated deficit of $ 140,572 . Due to the start-up nature of the Company, the Company expects to incur additional operating losses in the immediate future. Given the operating loss and expected future operating losses, the Company’s ability to realize its assets and discharge its liabilities depends on its ability to generate cash from capital financing and generate future profitable operations. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. The Company is planning on obtaining additional financing through the issuance of equity or debt. To the extent that the funds generated from any private placements, public offerings and/or bank financing are insufficient, the Company will have to raise additional working capital through other channels.

Note 5 - Common Stock

Note 5 - Common Stock	6 Months Ended
	Jun. 30, 2015
Notes
Note 5 - Common Stock	Note 5 - Common Stock The Articles of Incorporation authorized Vodka Brands Corp to issue 100,000,000 shares of common stock with no par value. Each share of our common stock entitles the holder to one (1) vote, either in person or by proxy, at meetings of shareholders. The shareholders are not permitted to vote their shares cumulatively. Accordingly, the holders of more than fifty percent (50%) of the total voting rights on matters presented to our common stockholders can elect all of our directors and, in such event, the holders of the remaining minority shares will not be able to elect any such directors. The vote of the holders of a majority of the holders entitled to vote on matters submitted to our common stockholders including of our preferred stock described below is sufficient to authorize, affirm, ratify, or consent to such act or action, except as otherwise provided by law. In April 2014, 10,010,000 shares of common stock were issued to the initial founder as the consideration for assigning the company the title of trademarks, which were owned by a company wholly owned by the founder. The trademarks were valued at its net book value of $ 365 . In addition, the founder purchased 90,000 shares for cash of $27,000 at $ 0.30 per share in April of 2014 From April 2014 through December 2014, 348,000 shares of common stock were issued for cash of $104,400 at $ 0.30 per share, of which $31,000 remained in subscription receivable as of December 31, 2014. An additional 500,000 shares of common stock were issued for cash of $90,000 at $ 0.18 per share. From April 2014 through December 2014, 70,000 shares of common stock were issued for services rendered and rent. These 70,000 shares were valued at $ 0.30 per share. In April 2014, 439,320 shares of common stock were issued for legal services. These shares were valued at $10,000. From January 2015 through June 2015, 153,333 shares of the Company’s common stock were issued for cash of $46,000 at $ 0.30 per share. From January 2015 through June 2015, 20,000 shares of common stock were issued for services and rent. These 20,000 shares were valued at $ 0.30 per share. An additional 23,847 shares of common stock were issued in connection with Hamilton & Associates Law Group, P.A. agreement. The common shares issued for services and rent during the periods were immediately vested upon issuance. The service and rental period were for one year from the date of the agreements. On March 7, 2015 the Company entered into an employment agreement with its Chief Executive Officer (“CEO”). Under the terms of the agreement, the CEO will earn 36,000 shares of common stock for his services annually. The agreement is effective April 1, 2015. From April 2015 through June 2015, 9,000 shares of common stock were issued as compensation. These 9,000 shares were valued at $2,700 of compensation at $0.30 per share. In April 2015, the Company entered into an arrangement to repurchase 363,167 shares of common stock issued for legal services. The Company paid $20,000 for these shares. The shares are reflected by the Company as treasury stock.

Note 6 - Income Tax

Note 6 - Income Tax	6 Months Ended
	Jun. 30, 2015
Notes
Note 6 - Income Tax	Note 6 - Income Tax The Company has operating losses that may be applied against future taxable income. The potential tax benefits arising from these loss carry forwards, which expire beginning in the year 2034, are offset by a valuation allowance due to the uncertainty of profitable operations in the future. The cumulative net operating loss carry forward as of June 30, 2015 was $ 30,840 and $ 14,935 as of December 31, 2014. The U.S. federal statutory tax rate is 35.00%. The significant components of the deferred tax assets are as follows: Period ended June 30, 2015 December 31, 2014 (unaudited) Loss carry forwards $ (18,994) $ (6,197) Less: Valuation allowance 18,994 6,197 Total net deferred tax asset $ - $ - The Company’s tax years open to examination will begin with the 2014 federal and state income tax returns. The Company’s policy is to record estimated interest and penalty related to the underpayment of income taxes or unrecognized tax benefits as a component of its income tax provision. The Company has not recognized any interest or penalties for the underpayment of income taxes or unrecognized tax benefits. A reconciliation of income taxes at the U.S. federal statutory rate to the effective tax rate for income taxes is as follows: Period ended June 30, 2015 December 31, 2014 (unaudited) Federal tax benefit at statutory rate (35.00)% (35.00)% Non-deductible legal expenses 17.60% 27.44% State tax benefit, net of federal benefits (3.23)% (1.40)% Net changes in valuation allowance 20.63% 8.96% Effective tax rate 0.00% 0.00%

Note 7 - Related Party Transact

Note 7 - Related Party Transactions	6 Months Ended
	Jun. 30, 2015
Notes
Note 7 - Related Party Transactions	Note 7 - Related Party Transactions On April 20, 2014 the Company purchased its entire inventory from Beverage Brands, Inc. (“BBI”) which is wholly owned by the CEO, in the amount of $ 25,502 . This amount represents the cost of the inventory to BBI. In addition, BBI paid third parties for storage and administrative services on behalf of the Company. These amounts were charged to cost of sales. The total amount paid was $ 833 for the second quarter ended June 30, 2015 and $ 2,922 for the period April 17, 2014 (Inception) through December 31, 2014. The Company owes $ 8,091 and $ 6,359 to this related party and these amounts are included in accounts payable - related party at June 30, 2015 and December 31, 2014, respectively. See additional transactions with related parties in Note 3 and Note 9.

Note 8 - Concentrations

Note 8 - Concentrations	6 Months Ended
	Jun. 30, 2015
Notes
Note 8 - Concentrations	Note 8 - Concentrations The Company’s revenues include one major customer, the Commonwealth of Pennsylvania, which accounted for 100% of revenues for the second quarter ended June 30, 2015 and 2014, six-months ended June 30, 2015 and for the period April 17, 2014 (Inception) through June 30, 2014. Outstanding accounts receivable from this customer amounted to the following: June 30, 2015 December 31, 2014 (unaudited) Accounts receivable $ 26,235 $ 7,155 The Company imports and distributes alcoholic beverages from one supplier which accounted for 100% of the Company’s purchases for the second quarter ended June 30, 2015 and 2014, six-months ended June 30, 2015 and for the period April 17, 2014 (Inception) through June 30, 2014. All purchases require prepayment terms. Accounts payable to this vendor amounted to $0 as of June 30, 2015 and December 31, 2014.

Note 9 - Commitments and Contin

Note 9 - Commitments and Contingencies	6 Months Ended
	Jun. 30, 2015
Notes
Note 9 - Commitments and Contingencies	Note 9 - Commitments and Contingencies Control by principal stockholder/officer The CEO owns beneficially and in the aggregate, the majority of the common shares of the Company. Accordingly, the CEO has the ability to control the approval of most corporate actions, including approving significant expenses, increasing the authorized capital stock and the dissolution, merger or sale of the Company's assets. Reliance on other parties and related parties The Company currently is primarily engaged in the business of importing and distributing alcoholic beverages in the United States. However, from Inception through March 2015, the Company did not have a permit to import and distribute alcoholic beverages in the United States, nor did it have a permit to distribute alcoholic beverages within the United States. The Company contracted with BBI, to import alcoholic beverages from Europe to the U.S. under BBI’s federal importing permit. Once imported, the inventory is stored in a bonded warehouse operated by a third party licensed by the federal government. When the Company sells alcoholic beverages to its customer, the Pennsylvania Liquor Control Board, it uses a third party who has an alcoholic beverage sale permit in the U.S., to enter into purchase orders with the customer. The third party would not transact with the Company until the federal importing permit was obtained. Therefore, BBI acted as a conduit between the Company and the third party. There were no fees or expenses paid to or retained by BBI with regards to this arrangement. When the alcoholic beverage leaves the bonded warehouse, the Company retains a third party as a customer broker to process the paper work with United States Customs and advance the federal tax payment for the alcoholic beverage sold. Payment of the tax is due before the product leaves the bonded warehouse. In April 2015, the Company obtained its own federal importing permit.

Note 10 - Subsequent Events

Note 10 - Subsequent Events	6 Months Ended
	Jun. 30, 2015
Notes
Note 10 - Subsequent Events	Note 10 - Subsequent Events Subsequent events have been evaluated through August 19, 2015 which is the date the financial statements were available to be issued. Management did not identify any events requiring recording or disclosure in the financial statements for the six-month period January 1, 2015 through June 30, 2015, except as described below. On July 7, 2015, the Company issued an additional 100,000 shares of its common stock to John J. Hadgkiss at a price of $0.18 per share or an aggregate of $18,000.

Note 3 - Summary of Significa16

Note 3 - Summary of Significant Accounting Policies: Basis of Presentation (Policies)	6 Months Ended
	Jun. 30, 2015
Policies
Basis of Presentation	Basis of Presentation These financial statements are presented in U.S. dollars and are prepared in accordance with U.S. GAAP.

Note 3 - Summary of Significa17

Note 3 - Summary of Significant Accounting Policies: Use of Estimates (Policies)	6 Months Ended
	Jun. 30, 2015
Policies
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company's significant accounting policies are those that are both most important to the Company's financial condition and results of operations and require the most difficult, subjective or complex judgments on the part of management in their application, often as a result of the need to make estimates about the effect of matters that are inherently uncertain. Because of the uncertainty of factors surrounding the estimates or judgments used in the preparation of the financial statements, actual results may materially vary from these estimates. Significant estimates include the allowance for doubtful accounts, valuation of trademarks and the useful life of fixed assets.

Note 3 - Summary of Significa18

Note 3 - Summary of Significant Accounting Policies: Revenue Recognition (Policies)	6 Months Ended
	Jun. 30, 2015
Policies
Revenue Recognition	Revenue Recognition The Company recognizes revenue when the customer takes ownership of the applicable goods and assumes risk of loss, collection of the relevant receivable is probable, persuasive evidence of a sale exists and the sales price is fixed or determinable. For the Company, title passes when goods are shipped.

Note 3 - Summary of Significa19

Note 3 - Summary of Significant Accounting Policies: Concentrations of Credit Risk (Policies)	6 Months Ended
	Jun. 30, 2015
Policies
Concentrations of Credit Risk	Concentrations of Credit Risk Financial instruments that subject the Company to concentrations of credit risk consist primarily of cash, accounts receivable, accounts payable, and accrued expenses and approximate their fair value due to the short maturities of those instruments.

Note 3 - Summary of Significa20

Note 3 - Summary of Significant Accounting Policies: Cash (Policies)	6 Months Ended
	Jun. 30, 2015
Policies
Cash	Cash The Company maintains its cash in non-interest bearing accounts at various banking institutions that are insured by the Federal Deposit Insurance Company up to $250,000. The Company’s deposits may, from time to time, exceed the $250,000 limit; however, management believes that there is no unusual risk present, as the Company places its cash with financial institutions which management considers being of high quality.

Note 3 - Summary of Significa21

Note 3 - Summary of Significant Accounting Policies: Accounts Receivable (Policies)	6 Months Ended
	Jun. 30, 2015
Policies
Accounts Receivable	Accounts Receivable The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable. The Company determines the allowance based on management’s experience. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is remote. The allowance for doubtful accounts was $ 0 as of June 30, 2015 and $ 0 as of December 31, 2014. The Company does not have any off-balance-sheet credit exposure related to its customers. Collections on accounts receivable previously written off are included in income as received.

Note 3 - Summary of Significa22

Note 3 - Summary of Significant Accounting Policies: Inventory (Policies)	6 Months Ended
	Jun. 30, 2015
Policies
Inventory	Inventory Inventories are stated at the lower of cost, as determined on a weighted average basis, or market. Costs of inventories include purchase and related costs incurred in bringing the products to their present location and condition. Market value is determined by reference to selling prices after the balance sheet date or to management’s estimates based on prevailing market conditions. Management writes down the inventories to market value if they are below cost. Management regularly evaluates the composition of the Company’s inventories to identify slow-moving and obsolete inventories to determine if a valuation allowance is required.

Note 3 - Summary of Significa23

Note 3 - Summary of Significant Accounting Policies: Advances on Inventory Policy (Policies)	6 Months Ended
	Jun. 30, 2015
Policies
Advances on Inventory Policy	Advances on inventory Advances on inventory are stated at cost and represent payment to an independent third party manufacturer for the manufacturing of its alcoholic beverage. The manufacturing of the alcoholic beverage has not been completed as of the balance sheet date.

Note 3 - Summary of Significa24

Note 3 - Summary of Significant Accounting Policies: Property, Plant and Equipment (Policies)	6 Months Ended
	Jun. 30, 2015
Policies
Property, Plant and Equipment	Property, plant and equipment Property, plant and equipment, are stated at cost less depreciation and amortization. Cost represents the purchase price of the asset and other costs incurred to bring the asset into its existing use. Maintenance, repairs and betterments, including replacement of minor items, are charged to expense; major additions to physical properties are capitalized. Depreciation of property, plant and equipment is calculated based on cost, less their estimated residual value, if any, using the straight-line method over their estimated useful lives. The net book value related to this property, plant and equipment was the following: June 30, 2015 December 31, 2014 (unaudited) Cost $ 931 $ - Accumulated depreciation (47) - Total trademarks, net $ 884 $ - Depreciation of the assets are as follows: April 17, 2014 Three months ended Six months ended (Inception) June 30, June 30, through June 30, 2015 2014 2015 2014 Depreciation $ 47 $ - $ 47 $ - The estimated useful lives of the assets are as follows: Office equipment and furniture 3-5 years

Note 3 - Summary of Significa25

Note 3 - Summary of Significant Accounting Policies: Trademarks (Policies)	6 Months Ended
	Jun. 30, 2015
Policies
Trademarks	Trademarks Trademarks represent the trade names contributed by the founder through his wholly owned company Trademark Holdings, LLC. The four trademarks are Blue Diamond, Diamond Girl, Blue Crystal and White Crystal. Trademarks are initially measured at the carryover basis of the founder. Amortization of the trademarks is calculated based upon cost using a straight-line method over their estimated useful lives from registration and are stated at a historical cost. The net book value related to these trademarks was the following: June 30, 2015 December 31, 2014 (unaudited) Cost $ 1,125 $ 1,125 Accumulated amortization (900) (844) Total trademarks, net $ 225 $ 281 Amortization expense related to these trademarks was the following: April 17, 2014 Three months ended Six months ended (Inception) June 30, June 30, through June 30, 2015 2014 2015 2014 Amortization $ 28 $ 23 $ 56 $ 23 The Company did not incur costs to renew or extend the term of the trademarks during the periods ending March 31, 2015 and December 31, 2014. The future cash flows of the Company are significantly affected by the Company’s ability to renew the trademarks with the United States Patent and Trademark Office. The estimated useful lives of the assets are as follows: Trademarks 10 years The estimated amortization expense is as follows: For the year ended December 31, 2015 $112 For the year ended December 31, 2016 $112 For the year ended December 31, 2017 $ 57

Note 3 - Summary of Significa26

Note 3 - Summary of Significant Accounting Policies: Impairment of Long-lived Assets (Policies)	6 Months Ended
	Jun. 30, 2015
Policies
Impairment of Long-lived Assets	Impairment of Long-Lived Assets In accordance with Financial Accounting Standards Board (“FASB”) ASC 360, Long-Lived Assets,

Note 3 - Summary of Significa27

Note 3 - Summary of Significant Accounting Policies: Advertising and Promotional Costs (Policies)	6 Months Ended
	Jun. 30, 2015
Policies
Advertising and Promotional Costs	Advertising and Promotional Costs The Company expenses advertising and promotional costs as incurred or the first time the advertising or promotion takes place, whichever is earlier, in accordance with the FASB ASC 720, Other Expenses April 17, 2014 Three months ended Six months ended (Inception) June 30, June 30, through June 30, 2015 2014 2015 2014 Promotional $ 2,724 $ - $ 6,724 $ - Advertising 3,650 500 4,750 500 Total $ 6,374 $ 500 $ 11,474 $ 500

Note 3 - Summary of Significa28

Note 3 - Summary of Significant Accounting Policies: Research and Development Costs (Policies)	6 Months Ended
	Jun. 30, 2015
Policies
Research and Development Costs	Research and Development Costs The Company charges research and development costs to expense when incurred in accordance with the FASB ASC 730, Research and Development April 17, 2014 Three months ended Six months ended (Inception) June 30, June 30, through June 30, 2015 2014 2015 2014 Research and development $ - $ - $ - $ -

Note 3 - Summary of Significa29

Note 3 - Summary of Significant Accounting Policies: Income Taxes (Policies)	6 Months Ended
	Jun. 30, 2015
Policies
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with FASB ASC 740, Income Taxes, The Company has an accumulated deficit and a loss from operations. Realization of the net deferred tax asset is dependent upon taxable income, if any, the amount and timing of which are uncertain. Accordingly, the net deferred asset has been offset by a full valuation allowance. The Company accounts for income taxes in interim periods in accordance with FASB ASC 740-270, Income Taxes - Interim Reporting.

Note 3 - Summary of Significa30

Note 3 - Summary of Significant Accounting Policies: Basic and Diluted Loss Per Share (Policies)	6 Months Ended
	Jun. 30, 2015
Policies
Basic and Diluted Loss Per Share	Basic and Diluted Loss per Share The Company reports loss per share in accordance with FASB ASC 260, Earnings per share

Note 3 - Summary of Significa31

Note 3 - Summary of Significant Accounting Policies: Comprehensive Income (Policies)	6 Months Ended
	Jun. 30, 2015
Policies
Comprehensive Income	Comprehensive Income Net loss is the Company’s only component of comprehensive income or loss for the second quarter ended June 30, 2015 and 2014, six-months ended June 30, 2015 and for the period April 17, 2014 (Inception) through June 30, 2014.

Note 3 - Summary of Significa32

Note 3 - Summary of Significant Accounting Policies: Stock-based Compensation (Policies)	6 Months Ended
	Jun. 30, 2015
Policies
Stock-based Compensation	Stock-Based Compensation The Company accounts for stock-based compensation using the fair value provisions of ASC 718, Compensation — Stock Compensation Equity Based Payments to Non-Employees The fair value of the common stock for compensation was the following: April 17, 2014 Three months ended Six months ended (Inception) June 30, June 30, through June 30, 2015 2014 2015 2014 Shares issued for compensation 9,000 - 9,000 - Fair value per share $ 0.30 $ - $ 0.30 $ - Compensation expense $ 2,700 $ - $ 2,700 $ -

Note 3 - Summary of Significa33

Note 3 - Summary of Significant Accounting Policies: Related Parties (Policies)	6 Months Ended
	Jun. 30, 2015
Policies
Related Parties	Related Parties Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All transactions shall be recorded at fair value of the goods or services exchanged. Property purchased from a related party is recorded at the cost to the related party and any payment to or on behalf of the related party in excess of the cost is reflected as a distribution to related party.

Note 3 - Summary of Significa34

Note 3 - Summary of Significant Accounting Policies: Recent Accounting Pronouncements (Policies)	6 Months Ended
	Jun. 30, 2015
Policies
Recent Accounting Pronouncements	Recent Accounting Pronouncements In June 2014, the FASB issued ASU No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements Consolidation In August 2014, FASB issued ASU No. 2014-15, Presentation of Financial Statements— Going Concern (Subtopic 205-40) In May 2014, the Financial Accounting Standards Board (the "FASB") issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (ASU 2014-09), which supersedes nearly all existing revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP. In July 2015, the FASB finalized a one year delay in the effective date of this standard, which will now be effective for the Company on January 1, 2018, however early adoption is permitted any time after the original effective date, which for us is January 1, 2017. We have not yet selected a transition method and are currently evaluating the impact of ASU 2014-09 on our condensed financial statements. The Company believes that there were no other accounting standards recently issued that had or are expected to have a material impact on our financial position or results of operations.

Note 3 - Summary of Significa35

Note 3 - Summary of Significant Accounting Policies: Reclassification (Policies)	6 Months Ended
	Jun. 30, 2015
Policies
Reclassification	Reclassification Certain reclassifications have been made to prior year amounts to conform with the current year presentation.

Note 3 - Summary of Significa36

Note 3 - Summary of Significant Accounting Policies: Property, Plant and Equipment: Property, Plant and Equipment (Tables)	6 Months Ended
	Jun. 30, 2015
Tables/Schedules
Property, Plant and Equipment	June 30, 2015 December 31, 2014 (unaudited) Cost $ 931 $ - Accumulated depreciation (47) - Total trademarks, net $ 884 $ -

Note 3 - Summary of Significa37

Note 3 - Summary of Significant Accounting Policies: Property, Plant and Equipment: Schedule of Other Assets (Tables)	6 Months Ended
	Jun. 30, 2015
Tables/Schedules
Schedule of Other Assets	April 17, 2014 Three months ended Six months ended (Inception) June 30, June 30, through June 30, 2015 2014 2015 2014 Depreciation $ 47 $ - $ 47 $ -

Note 3 - Summary of Significa38

Note 3 - Summary of Significant Accounting Policies: Trademarks: Schedule of Trademarks Textblock (Tables)	6 Months Ended
	Jun. 30, 2015
Tables/Schedules
Schedule of Trademarks Textblock	June 30, 2015 December 31, 2014 (unaudited) Cost $ 1,125 $ 1,125 Accumulated amortization (900) (844) Total trademarks, net $ 225 $ 281

Note 3 - Summary of Significa39

Note 3 - Summary of Significant Accounting Policies: Trademarks: Schedule of Amortization Expense Text Block (Tables)	6 Months Ended
	Jun. 30, 2015
Tables/Schedules
Schedule of Amortization Expense Text Block	April 17, 2014 Three months ended Six months ended (Inception) June 30, June 30, through June 30, 2015 2014 2015 2014 Amortization $ 28 $ 23 $ 56 $ 23

Note 3 - Summary of Significa40

Note 3 - Summary of Significant Accounting Policies: Advertising and Promotional Costs: Schedule of Advertising Text Block (Tables)	6 Months Ended
	Jun. 30, 2015
Tables/Schedules
Schedule of Advertising Text Block	April 17, 2014 Three months ended Six months ended (Inception) June 30, June 30, through June 30, 2015 2014 2015 2014 Promotional $ 2,724 $ - $ 6,724 $ - Advertising 3,650 500 4,750 500 Total $ 6,374 $ 500 $ 11,474 $ 500

Note 3 - Summary of Significa41

Note 3 - Summary of Significant Accounting Policies: Research and Development Costs: Schedule of Research and Development Assets Acquired Other than Through Business Combination (Tables)	6 Months Ended
	Jun. 30, 2015
Tables/Schedules
Schedule of Research and Development Assets Acquired Other than Through Business Combination	April 17, 2014 Three months ended Six months ended (Inception) June 30, June 30, through June 30, 2015 2014 2015 2014 Research and development $ - $ - $ - $ -

Note 3 - Summary of Significa42

Note 3 - Summary of Significant Accounting Policies: Stock-based Compensation: Schedule of Share-based Compensation, Activity (Tables)	6 Months Ended
	Jun. 30, 2015
Tables/Schedules
Schedule of Share-based Compensation, Activity	April 17, 2014 Three months ended Six months ended (Inception) June 30, June 30, through June 30, 2015 2014 2015 2014 Shares issued for compensation 9,000 - 9,000 - Fair value per share $ 0.30 $ - $ 0.30 $ - Compensation expense $ 2,700 $ - $ 2,700 $ -

Note 6 - Income Tax_ Schedule o

Note 6 - Income Tax: Schedule of Deferred Tax Assets and Liabilities (Tables)	6 Months Ended
	Jun. 30, 2015
Tables/Schedules
Schedule of Deferred Tax Assets and Liabilities	Period ended June 30, 2015 December 31, 2014 (unaudited) Loss carry forwards $ (18,994) $ (6,197) Less: Valuation allowance 18,994 6,197 Total net deferred tax asset $ - $ -

Note 6 - Income Tax_ Schedule44

Note 6 - Income Tax: Schedule of Effective Income Tax Rate Reconciliation (Tables)	6 Months Ended
	Jun. 30, 2015
Tables/Schedules
Schedule of Effective Income Tax Rate Reconciliation	Period ended June 30, 2015 December 31, 2014 (unaudited) Federal tax benefit at statutory rate (35.00)% (35.00)% Non-deductible legal expenses 17.60% 27.44% State tax benefit, net of federal benefits (3.23)% (1.40)% Net changes in valuation allowance 20.63% 8.96% Effective tax rate 0.00% 0.00%

Note 8 - Concentrations_ Schedu

Note 8 - Concentrations: Schedule of Accounts Receivable TextBlock (Tables)	6 Months Ended
	Jun. 30, 2015
Tables/Schedules
Schedule of Accounts Receivable TextBlock	June 30, 2015 December 31, 2014 (unaudited) Accounts receivable $ 26,235 $ 7,155

Note 3 - Summary of Significa46

Note 3 - Summary of Significant Accounting Policies: Accounts Receivable (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Details
Allowance for Doubtful Accounts Receivable	$ 0	$ 0

Note 3 - Summary of Significa47

Note 3 - Summary of Significant Accounting Policies: Property, Plant and Equipment: Property, Plant and Equipment (Details)	Jun. 30, 2015USD ($)
Details
Property, Plant and Equipment, Other, Gross	$ 931
Less: accumulated depreciation	(47)
Total property, plant and equipment	$ 884

Note 3 - Summary of Significa48

Note 3 - Summary of Significant Accounting Policies: Property, Plant and Equipment: Schedule of Other Assets (Details) - Jun. 30, 2015 - USD ($)	Total	Total
Details
Depreciation	$ 47	$ 47

Note 3 - Summary of Significa49

Note 3 - Summary of Significant Accounting Policies: Trademarks: Schedule of Trademarks Textblock (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Details
Trademarks	$ 1,125	$ 1,125
Accumulated amortization	(900)	(844)
Total other assets, net	$ 225	$ 281

Note 3 - Summary of Significa50

Note 3 - Summary of Significant Accounting Policies: Trademarks: Schedule of Amortization Expense Text Block (Details) - USD ($)	2 Months Ended	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015
Details
Cost of Services, Amortization	$ 23	$ 28	$ 23	$ 56

Note 3 - Summary of Significa51

Note 3 - Summary of Significant Accounting Policies: Advertising and Promotional Costs: Schedule of Advertising Text Block (Details) - USD ($)	2 Months Ended	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015
Details
Promotional expenses		$ 2,724		$ 6,724
Advertising expenses	$ 500	3,650	$ 500	4,750
Total Selling Expenses	$ 500	$ 6,374	$ 500	$ 11,474

Note 3 - Summary of Significa52

Note 3 - Summary of Significant Accounting Policies: Stock-based Compensation: Schedule of Share-based Compensation, Activity (Details) - Jun. 30, 2015 - USD ($)	Total	Total
Details
Shares issued for compensation	$ 9,000	$ 9,000
Fair Value Per Share Stock Compensation	$ 0.30	$ 0.30
Compensation Expense	$ 2,700	$ 2,700

Note 4 - Going Concern (Details

Note 4 - Going Concern (Details) - USD ($)	2 Months Ended	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Dec. 31, 2014
Details
Net loss	$ 13,327	$ 53,095	$ 13,327	$ 71,437
Accumulated deficit		$ 140,572		$ 140,572	$ 69,135

Note 5 - Common Stock (Details)

Note 5 - Common Stock (Details) - USD ($)	2 Months Ended	3 Months Ended
	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Apr. 30, 2015	Mar. 07, 2015	Dec. 31, 2014	Apr. 30, 2014	Apr. 16, 2014
Common Stock, Shares Authorized		100,000,000				100,000,000
Common Stock, Shares Issued		11,300,333				11,457,320		10,010,000
Common stock issued for trademarks	$ 365		$ 365
Shares, Issued								90,000
Shares Issued, Price Per Share								$ 0.30
Shares Issued as Compensation		9,000
Shares Issued for Cash
Common Stock, Shares Issued		153,333				348,000
Shares, Issued						500,000
Shares Issued, Price Per Share						$ 0.18
Common Stock, Par or Stated Value Per Share		$ 0.30				$ 0.30
Shares Issued for Services and Rent
Common Stock, Shares Issued		20,000				70,000	439,320
Common Stock, Par or Stated Value Per Share		$ 0.30				$ 0.30
Hamilton & Associates Law Group P.A. Agreement
Common Stock, Shares Issued		23,847
CEO
Common Stock, Shares Issued					36,000
Shares Issued for Legal Services
Common Stock, Shares Issued				363,167

Note 6 - Income Tax (Details)

Note 6 - Income Tax (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Details
Operating Loss Carryforwards	$ 30,840	$ 14,935

Note 6 - Income Tax_ Schedule56

Note 6 - Income Tax: Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Details
Deferred Tax Assets, Operating Loss Carryforwards	$ (18,994)	$ (6,197)
Deferred Tax Assets, Valuation Allowance, Current	$ 18,994	$ 6,197

Note 6 - Income Tax_ Schedule57

Note 6 - Income Tax: Schedule of Effective Income Tax Rate Reconciliation (Details)	6 Months Ended	8 Months Ended
	Jun. 30, 2015	Dec. 31, 2014
Details
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	(35.00%)	(35.00%)
Non-deductible legal expenses	17.60%	27.44%
State Tax Benefit, Net	(3.23%)	(1.40%)
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent	20.63%	8.96%
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Percent	0.00%	0.00%

Note 7 - Related Party Transa58

Note 7 - Related Party Transactions (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014	Jun. 30, 2014	Apr. 20, 2014
Inventory	$ 122	$ 8,690
Accounts payable- related party	8,091	6,359
BBI
Inventory				$ 25,502
Due to Related Parties, Current		2,922	$ 833
Third Party
Accounts payable- related party	$ 8,091	$ 6,359

Note 8 - Concentrations_ Sche59

Note 8 - Concentrations: Schedule of Accounts Receivable TextBlock (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Details
Accounts receivable, net	$ 26,235	$ 7,155