Orbis 10-K 9 Apr 15 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2014	Apr. 06, 2015	Jun. 30, 2014
Document And Entity Information
Entity Registrant Name	Orbis Corp
Entity Central Index Key	1621430
Document Type	10-K
Document Period End Date	31-Dec-14
Amendment Flag	FALSE
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity's Current Reporting Status	No
Current Fiscal Year End Date	-19
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$0
Entity Common Stock, Shares Outstanding		75,000,000
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2014

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2014	Dec. 31, 2013
Current Assets:
Cash	$20,052	$8,393
Accounts receivable	37,325	14,264
Due from factor	3,353	0
Total Current Assets	60,730	22,657
Total Assets	60,730	22,657
Current Liabilities:
Accounts payable		1,268
Accrued expenses	44,568	14,747
Accrued interest payable	1,709
Due to sub-contractors	17,962	3,573
Loan payable to factor	33,592	14,984
Sales tax payable	45,789	37,869
Convertible note payable	48,833
Total Current Liabilities	192,453	72,441
Total Liabilities	192,453	72,441
Stockholder's Deficit:
Common stock $0.0001 par value; 500,000,000 shares authorized; 75,000,000 shares issued and outstanding at December 31, 2014 and December 31, 2013, respectively	7,500	7,500
Additional paid in capital	-7,140	-7,140
Accumulated deficit	-139,427	-52,985
Accumulated other comprehensive income	7,344	2,841
Total Stockholder's Deficit	-131,723	-49,784
Total Liabilities and Stockholder's Deficit	$60,730	$22,657

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	75,000,000	75,000,000
Common stock, shares outstanding	75,000,000	75,000,000

Consolidated_Statements_of_Ope

Consolidated Statements of Operations and Other Comprehensive Income (Loss) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Income Statement [Abstract]
Revenue	$294,841	$113,701
Cost of revenue	220,492	75,520
Gross profit	74,349	38,181
Operating Expenses:
Officer compensation	63,184	47,047
Professional fees	71,352	3,385
General and administrative	15,658	8,190
Total Operating Expenses	150,194	58,622
Loss from Operations	-75,845	-20,441
Other Income (Expenses):
Factoring fees	-8,888	-3,872
Interest expense	-1,709
Total Other Income (Expenses)	-10,597	-3,872
Net Loss	-86,442	-24,313
Other Comprehensive Income (Loss):
Net loss	-86,442	-24,313
Unrealized foreign currency translation gain	4,503	2,831
Total Other Comprehensive Income (Loss)	($81,939)	($21,482)
Net Loss per Common Share - Basic and Diluted
Weighted Average Shares Outstanding - Basic and Diluted	75,000,000	75,000,000

Consolidated_Statements_of_Cha

Consolidated Statements of Changes in Stockholder's Deficit (USD $)	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Total
Balance at Dec. 31, 2012	$7,500	($7,140)	($28,672)	$10	($28,302)
Balance, shares at Dec. 31, 2012	75,000,000
Net loss			-24,313		-24,313
Foreign currency translation gain (loss)				2,831	2,831
Balance at Dec. 31, 2013	7,500	-7,140	-52,985	2,841	-49,784
Balance, shares at Dec. 31, 2013	75,000,000
Net loss			-86,442		-86,442
Foreign currency translation gain (loss)				4,503	4,503
Balance at Dec. 31, 2014	$7,500	($7,140)	($139,427)	$7,344	($131,723)
Balance, shares at Dec. 31, 2014	75,000,000

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Cash Flows From Operating Activities:
Net loss	($86,442)	($24,313)
Changes in assets and liabilities:
Accounts receivable	-29,029	-6,257
Accounts payable	-1,228	1,317
Accrued expenses	31,279	4,283
Accrued interest payable	1,709
Due to subcontractors	15,459	2,036
Sales tax payable	11,542	14,752
Net Cash Used In Operating Activities	-56,710	-8,182
Cash Flows From Financing Activities:
Loan proceeds from (repayments to) factor, net	20,868	15,565
Convertible notes proceeds	48,833
Net Cash Provided by Financing Activities	69,701	15,565
Effect of Exchange Rate Changes on Cash	-1,332	-368
Net Increase in Cash	11,659	7,015
Cash, Beginning of Period	8,393	1,378
Cash, End of Period	20,052	8,393
Supplemental Disclosure of Cash Flow Information:
Cash paid for interest
Cash paid for income taxes

Nature_of_Operations_and_Summa

Nature of Operations and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Nature of Operations and Summary of Significant Accounting Policies	NOTE 1 – NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Nature of Operations
	Orbis Corporation was incorporated in January 2014 to reorganize Ceberus Distribution & Courier Services, Inc. which was incorporated under the laws of the Province of Ontario on June 5, 2009. The consolidated entity is referred to as “the Company”. The Company provides distribution and couriers services primarily for the medical field and currently operates only in Canada.
	The reorganization, which occurred in July 2014, is retroactively reflected in the accompanying consolidated financial statements and footnotes for the periods presented.
	Principles of Consolidation
	The accompanying consolidated financial statements include the accounts of Orbis Corporation and its wholly-owned subsidiaries Ceberus Distribution & Courier Services, Inc. located in Canada, and Orbis Logistics Limited a recently formed inactive subsidiary located in the United Kingdom. All intercompany balances and transactions have been eliminated in consolidation.
	Cash and Cash Equivalents
	For the purposes of the Statement of Cash Flows, the Company considers liquid investments with an original maturity of three months or less to be a cash equivalent.
	Use of Estimates
	The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America 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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The most significant estimates in the accompanying consolidated financial statements include the allowance on accounts receivable, valuation of deferred tax assets and estimates of sales taxes payable. We base our estimates on historical experience and on various other assumptions that we believe are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates.
	Concentrations
	Cash Concentrations
	Cash and cash equivalents are maintained at financial institutions and, at times, balances may exceed insured limits. We have not experienced any losses related to these balances. There were no amounts on deposit in excess of insured limits at December 31, 2014 and 2013.
	Significant Customers and Concentration of Credit Risk
	During the years ended December 31, 2014 and 2013, one customer accounted for 100% of total sales.
	At December 31, 2014 and 2013, the same one customer accounted for 100% of accounts receivable.
	Geographic Concentration of Business
	During the years ended December 31, 2014 and 2013, the Company provided point-to-point delivery services of medical specimens to and from hospitals, medical laboratories and medical centers across the Greater Toronto Area and surrounding areas including York Region, Durham Region and Peel Region.
	Fair Value of Financial Instruments and Fair Value Measurements
	We measure our financial assets and liabilities in accordance with generally accepted accounting principles. For certain of our financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and other current liabilities, and loan payable to factor, the carrying amounts approximate fair value due to their short maturities. Amounts recorded for convertible notes payable also approximate fair value because current interest rates available to us for debt with similar terms and maturities are substantially the same.
	We follow accounting guidance for financial assets and liabilities. This standard defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. This guidance does not apply to measurements related to share-based payments. This guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost).
	The guidance utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels:
	Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities.
	Level 2: Inputs, other than quoted prices that are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active.
	Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use.
	Accounts Receivable and Factoring
	Accounts receivable are stated at estimated net realizable value. Accounts receivable are comprised of balances due from customers net of estimated allowances for uncollectible accounts. In determining the collections on the account, historical trends are evaluated and specific customer issues are reviewed to arrive at appropriate allowances.
	The Company accounts for the transfer of our accounts receivable to a third party under a factoring agreement in accordance with ASC 860-10-40-5 “Transfers and Servicing”. ASC 860-10 requires that several conditions be met in order to present the transfer of accounts receivable as a sale. Even though we have isolated the transferred (sold) assets and we have the legal right to transfer our assets (accounts receivable) we do not meet the third test of effective control since our accounts receivable sales agreement with the factor requires us to be liable in the event of default by one of our customers. Because we do not meet all three conditions, we do not qualify for sale treatment and our debt incurred with respect to the sale of our accounts receivable is presented as a secured loan liability “Loan payable to factor” on our consolidated balance sheet.
	Revenue Recognition
	The Company recognizes revenue upon delivery of shipments for our distribution and courier services business. The Company recognizes revenue when persuasive evidence of an arrangement exists, delivery services have been rendered, the price is fixed or determinable and collectability is reasonably assured.
	The Company recognizes revenue from the weekly billing it performs based on the number of hours driven on various routes and evidenced by the customer authorization and acceptance of completed routes and any special runs authorized by the customer.
	Cost of Revenue
	Cost of revenue includes subcontractor expenses which are amounts paid or due to courier drivers and the costs of fuel and vehicle maintenance.
	Income Taxes
	The Company’s operating subsidiary is governed by Canadian income tax laws, which are administered by the Canada Revenue Agency and the parent holding company is governed by U.S. tax laws.
	The Company follows FASB ASC 740 when accounting for income taxes, which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed annually for temporary differences between the financial statements and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities.
	The Company adopted provisions of ASC 740, Sections 25 through 60, “Accounting for Uncertainty in Income Taxes.” These sections provide detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Tax positions must meet a “more-likely-than-not” recognition threshold at the effective date to be recognized upon the adoption of ASC 740 and in subsequent periods. Upon the adoption of ASC 740, the Company had no unrecognized tax benefits. During the years ended December 31, 2014 and 2013 no adjustments were recognized for uncertain tax benefits. The years 2009 through 2014 are subject to examination by the Canada Revenue Agency.
	Earnings (Loss) Per Share
	Basic earnings per share (EPS) are computed by dividing net (loss) by the weighted average number of common shares outstanding. The dilutive EPS adds the dilutive effect of stock options, warrants and other common stock equivalents. As of December 31, 2014, there was $48,833 of convertible notes principal balance that was convertible into 4,883,300 shares of common stock. The effect of these common stock equivalents is anti-dilutive due to the Company’s net loss.
	Recent Issued Accounting Standards
	The Company implemented all new accounting standards that are in effect and that may impact our consolidated financial statements and do not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on the consolidated financial position or results of operations.
	Foreign Currency Translation
	The accompanying consolidated financial statements are presented in U.S. dollars (“USD”). The reporting currency of the Company is the USD. The functional currency of the Company’s operating subsidiary is the Canadian dollar (CAD$). Results of operations and cash flows are translated at average exchange rates during the period, assets and liabilities are translated at the spot exchange rate at the end of the period, and equity is translated at historical exchange rates. As a result, amounts relating to assets and liabilities reported on the consolidated statements of cash flows may not necessarily agree with the changes in the corresponding balances on the consolidated balance sheets. Translation adjustments resulting from the process of translating the local currency financial statements into USD are included in determining comprehensive income (loss). The foreign currency translation adjustment included in other comprehensive income and loss for the years ended December 31, 2014 and 2013 amounted to a gain of $4,503 and $2,831, respectively.
	Assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing at the consolidated balance sheet date with any transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency included in the consolidated results of operations as incurred.
	As of December 31, 2014 and 2013, the exchange rates used to translate amounts in Canadian dollars into USD for the purposes of preparing the financial statements were as follows:
		31-Dec-14		31-Dec-13
	Exchange rate on balance sheet dates
	USD : CAD$ exchange rate		0.8599		0.9349
	Average exchange rate for the period
	USD : CAD$ exchange rate		0.9058		0.9711

Going_Concern

Going Concern	12 Months Ended
	Dec. 31, 2014
Going Concern
Going Concern	NOTE 2 – GOING CONCERN
	As reflected in the accompanying consolidated financial statements, the Company had net losses and cash used in operations for the year ended December 31, 2014 of $86,442 and $56,710, respectively. The working capital deficit, accumulated deficit and stockholders’ deficit as of December 31, 2014 were $131,723, $139,427 and $131,723, respectively. These matters raise substantial doubt about the Company’s ability to continue as a going concern.
	The ability of the Company to continue as a going concern is dependent on the Company’s ability to further implement its business plan and raise capital. The Company received $48,833 from the issuance of convertible notes during the year ended December 31, 2014, however, the sole source of these funds may not advance further amounts. Management is currently seeking to raise debt or equity capital. Management believes that the actions presently being taken provide the opportunity for the Company to continue as a going concern.
	Ultimately, the continuation of the Company as a going concern is dependent upon the ability of the Company to generate sufficient revenue and to attain profitable operations. These consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Accounts_Receivable_and_Factor

Accounts Receivable and Factoring	12 Months Ended
	Dec. 31, 2014
Receivables [Abstract]
Accounts Receivable and Factoring	NOTE 3 – ACCOUNTS RECEIVABLE AND FACTORING
	In March 2013, the Company entered into an agreement with a Factoring company whereby the Company will assign, in the Factor’s sole discretion, selected accounts receivable to the Factor in exchange for initial cash funding (“factor advances”) for 90% of the factored receivable. The minimum 10% reserve held back by the Factor is released, less fees, after collection of the account receivable by the Factor. The Company pays a factor fee of one tenth of a percent (0.10%) daily of the face value of submitted invoices. Since the factoring agreement provides for full recourse against the Company for factored accounts receivable that are not collected by the Factor for any reason, and the collection of such accounts receivable are fully secured by substantially all assets of the Company, the factoring advances at December 31, 2014 and December 31, 2013 which have been treated as secured loans on the accompanying consolidated balance sheets were $33,592 and $14,984, respectively. The total accounts receivable factored during the year ended December 31, 2014 and 2013 were $367,263 and $107,564, respectively. The factor fees incurred during the years ended December 31, 2014 and 2013 were $8,888 and $3,872, respectively. Total outstanding accounts receivable factored at December 31, 2014 and 2013 which is included in Accounts Receivable on the accompanying consolidated balance sheets were $37,325 and $14,264, respectively. The holdback amount due from the factor related to accounts receivable that the factor has collected as of year-end was at December 31, 2014 and 2013, $3,353 and $0, respectively.
	Accounts Receivable as of December 31, 2014 and 2013 as follows:
		31-Dec-14		31-Dec-13
	Factored Accounts Receivable	$	37,325	$	14,264
	Allowance for Doubtful Accounts		-		-
	Accounts Receivable, net	$	37,325	$	14,264

Taxes_Payable

Taxes Payable	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Taxes Payable	NOTE 4 – TAXES PAYABLE
	Harmonized Sales Taxes “HST”
	HST is a consumption tax in Canada. These taxes are considered “value added” taxes as they are based on net sales and purchases of goods and services. The Company has estimated the HST payable and related interest and penalties payable for the years ended:
		31-Dec-14			31-Dec-13
	HST payables	$	42,461		$	34,251
	Penalties and interest payable		3,328			3,618
	Total HST payable	$	45,789		$	37,869
	Income Taxes
	There was no income tax expense in 2014 and 2013 due to the Company’s net taxable losses.
	At December 31, 2014, the Company has a net operating loss (NOL) for Canadian tax purposes and U.S. tax purposes that approximates $137,000 and is available to offset taxable income through 2024. Consequently, the Company may have NOL carry forwards available for income tax purposes, which will continue to be available until they are recovered through earning taxable income. Deferred tax assets would arise from the recognition of anticipated utilization of these net operating losses to offset future taxable income.
	The components for the provision for income taxes are as follows:
		Year Ended
		31-Dec-14			31-Dec-13
	Current Taxes	$	-		$	-
	Deferred Taxes		-			-
	Provision for Income Taxes	$	-		$	-
	A reconciliation of income tax (benefit) computed at the 15.5% Canadian Federal statutory rate to the income tax recorded is as follows:
		Year Ended
		31-Dec-14			31-Dec-13
		Amount			Amount
	Income Tax Expense (Benefit) at Canadian Statutory Rate	$	(13,399	)	$	(3,769	)
	Donations		155			122
	Change in valuation allowance		13,244			3,647
	Total Income Tax Expense (Benefit)	$	-		$	-
	Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and amounts used for income tax purposes. Significant components of the Company’s net deferred income taxes are as follows:
		31-Dec-14			31-Dec-13
	Net Operating Loss Carry Forwards	$	21,203		$	7,960
	Total Non-Current Deferred Tax Assets		21,203			7,960
	Deferred Tax Valuation Allowance	$	(21,203	)	$	(7,960	)
	Total Non-Current Deferred Tax Assets		–			–
	Total Deferred Tax Assets (Net)	$	–		$	–
	Net operating loss carry forwards for the years ended December 31, 2014 comprised of $11,839 for US purposes and $9,364 for Canada purposes, and for December 31, 2013 comprised of $0 for US purposes and $7,960 for Canada tax purposes.
	Management has determined that the realization of the net deferred tax asset is not assured and has recorded a valuation allowance for the entire amount of such benefits. The change in the valuation allowance in 2014 and 2013 was an increase of $13,244 and $3,647, respectively.

Accrued_Expenses

Accrued Expenses	12 Months Ended
	Dec. 31, 2014
Payables and Accruals [Abstract]
Accrued Expenses	NOTE 5 – ACCRUED EXPENSES
	The sole officer has taken compensation without income tax withholding and no employer payroll taxes have been paid to the Canadian tax authorities. Accordingly, the Company has estimated amounts due, and has expensed and accrued such amounts in each year 2014 and 2013, and included them in general and administrative expenses. Accrued expenses consist of estimated employer related payroll taxes in the amounts of $18,727 and $14,747 at December 31, 2014 and 2013, respectively, and of accrued accounts payable of $25,841 at December 31, 2014.

Convertible_Promissory_Notes

Convertible Promissory Notes	12 Months Ended
	Dec. 31, 2014
Debt Disclosure [Abstract]
Convertible Promissory Notes	NOTE 6 – CONVERTIBLE PROMISSORY NOTES
	On January 15, March 29, April 16, August 13, and September 25, 2014, the following amounts were paid by a third party on behalf of the Company for legal, accounting and auditing services provided to Ceberus: $12,371 (legal), $9,500 (accounting) and $26,962 (auditing). On August 14 and September 26, 2014, Convertible Promissory Notes in the amounts of $36,918 and $11,915, respectively (for a total of $48,833) were executed to memorialize the obligation of Orbis to repay the funds. The terms of the Notes are as follows:
	Principal and Interest. Interest shall accrue on the unpaid principal balance and any unpaid late fees or other fees under this Note at a rate of ten percent (10%) per annum until the full amount of the principal and fees has been paid. The entire unpaid principal balance and all accrued and unpaid interest, if any, under this Note, shall be due and payable on the date that is 180 days from the note date. Accrued interest payable at December 31, 2014 amounted to $1,709. On February 12, 2015 the Company defaulted on the $36,918 note and on March 25, 2015 the Company defaulted on the $11,915 note by failing to pay principal and accrued interest on the maturity dates. However, the lender has not provided notices of default and demand of payment to the Company in writing pursuant to the terms of the Convertible Promissory Notes.
	Payment. Unless prepaid or converted in accordance herewith, all principal and accrued interest under this Note is payable in one lump sum on the Note Maturity Date. All payments of interest and principal shall be (i) in lawful money of the United States of America, and (ii) in the form of immediately available funds. All payments shall be applied first to costs of collection, if any, then to accrued and unpaid interest, and thereafter to principal.
	Lender Optional Conversion to Shares. Beginning on the date of issuance of this Note, lender is entitled to convert all amounts due hereunder into shares of the Company’s Common Stock at the Conversion Price. Conversion rights shall terminate upon acceptance by lender of payment in full of principal, accrued interest and any other amounts due under this Note.
	Calculation. The number of shares of the Company’s Common Stock to be issued upon conversion of this Debenture shall be determined by dividing (x) the amount of principal and accrued and unpaid interest to be converted by (y) the Conversion Price then in effect.
	Conversion Price; Number of Shares. The conversion price shall be computed by dividing the principal sum and any accrued interest outstanding on the Promissory Note by the average volume weighted average price of the Company’s common stock over the seven (7) trading says prior to the Conversion Date and then multiplying the result by 80% (20% discount to market) or $0.01 whichever is greater (the “Conversion Price”). Provided however, that if no market exists, then Conversion Price shall be $0.01 per share.

Stockholders_Equity

Stockholder's Equity	12 Months Ended
	Dec. 31, 2014
Equity [Abstract]
Stockholder's Equity	NOTE 7 – STOCKHOLDER’S EQUITY
	In January 2014, the Company reorganized by forming a U.S. based parent, incorporated in Nevada. The reorganization resulted in a recapitalization of equity and the presentation of the accompanying consolidated financial statements of a consolidated entity. All share and per share data is retroactively restated for the recapitalization for the periods presented.

Subsequent_Events

Subsequent Events	12 Months Ended
	Dec. 31, 2014
Subsequent Events [Abstract]
Subsequent Events	NOTE 8 – SUBSEQUENT EVENTS
	In February and March 2015, the Company defaulted on the maturity dates payments of its Convertible Promissory Notes (see Note 6).
	As of the date of this report, the sole officer of the Company has advanced $12,750 to the Company subsequent to December 31, 2014 in order to pay Company’s obligations.

Nature_of_Operations_and_Summa1

Nature of Operations and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Nature of Operations	Nature of Operations
	Orbis Corporation was incorporated in January 2014 to reorganize Ceberus Distribution & Courier Services, Inc. which was incorporated under the laws of the Province of Ontario on June 5, 2009. The consolidated entity is referred to as “the Company”. The Company provides distribution and couriers services primarily for the medical field and currently operates only in Canada.
	The reorganization, which occurred in July 2014, is retroactively reflected in the accompanying consolidated financial statements and footnotes for the periods presented.
Principles of Consolidation	Principles of Consolidation
	The accompanying consolidated financial statements include the accounts of Orbis Corporation and its wholly-owned subsidiaries Ceberus Distribution & Courier Services, Inc. located in Canada, and Orbis Logistics Limited a recently formed inactive subsidiary located in the United Kingdom. All intercompany balances and transactions have been eliminated in consolidation.
Cash and Cash Equivalents	Cash and Cash Equivalents
	For the purposes of the Statement of Cash Flows, the Company considers liquid investments with an original maturity of three months or less to be a cash equivalent.
Use of Estimates	Use of Estimates
	The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America 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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The most significant estimates in the accompanying consolidated financial statements include the allowance on accounts receivable, valuation of deferred tax assets and estimates of sales taxes payable. We base our estimates on historical experience and on various other assumptions that we believe are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates.
Concentrations	Concentrations
	Cash Concentrations
	Cash and cash equivalents are maintained at financial institutions and, at times, balances may exceed insured limits. We have not experienced any losses related to these balances. There were no amounts on deposit in excess of insured limits at December 31, 2014 and 2013.
	Significant Customers and Concentration of Credit Risk
	During the years ended December 31, 2014 and 2013, one customer accounted for 100% of total sales.
	At December 31, 2014 and 2013, the same one customer accounted for 100% of accounts receivable.
	Geographic Concentration of Business
	During the years ended December 31, 2014 and 2013, the Company provided point-to-point delivery services of medical specimens to and from hospitals, medical laboratories and medical centers across the Greater Toronto Area and surrounding areas including York Region, Durham Region and Peel Region.
Fair Value of Financial Instruments and Fair Value Measurements	Fair Value of Financial Instruments and Fair Value Measurements
	We measure our financial assets and liabilities in accordance with generally accepted accounting principles. For certain of our financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and other current liabilities, and loan payable to factor, the carrying amounts approximate fair value due to their short maturities. Amounts recorded for convertible notes payable also approximate fair value because current interest rates available to us for debt with similar terms and maturities are substantially the same.
	We follow accounting guidance for financial assets and liabilities. This standard defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. This guidance does not apply to measurements related to share-based payments. This guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost).
	The guidance utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels:
	Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities.
	Level 2: Inputs, other than quoted prices that are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active.
	Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use.
Accounts Receivable and Factoring	Accounts Receivable and Factoring
	Accounts receivable are stated at estimated net realizable value. Accounts receivable are comprised of balances due from customers net of estimated allowances for uncollectible accounts. In determining the collections on the account, historical trends are evaluated and specific customer issues are reviewed to arrive at appropriate allowances.
	The Company accounts for the transfer of our accounts receivable to a third party under a factoring agreement in accordance with ASC 860-10-40-5 “Transfers and Servicing”. ASC 860-10 requires that several conditions be met in order to present the transfer of accounts receivable as a sale. Even though we have isolated the transferred (sold) assets and we have the legal right to transfer our assets (accounts receivable) we do not meet the third test of effective control since our accounts receivable sales agreement with the factor requires us to be liable in the event of default by one of our customers. Because we do not meet all three conditions, we do not qualify for sale treatment and our debt incurred with respect to the sale of our accounts receivable is presented as a secured loan liability “Loan payable to factor” on our consolidated balance sheet.
Revenue Recognition	Revenue Recognition
	The Company recognizes revenue upon delivery of shipments for our distribution and courier services business. The Company recognizes revenue when persuasive evidence of an arrangement exists, delivery services have been rendered, the price is fixed or determinable and collectability is reasonably assured.
	The Company recognizes revenue from the weekly billing it performs based on the number of hours driven on various routes and evidenced by the customer authorization and acceptance of completed routes and any special runs authorized by the customer.
Cost of Revenue	Cost of Revenue
	Cost of revenue includes subcontractor expenses which are amounts paid or due to courier drivers and the costs of fuel and vehicle maintenance.
Income Taxes	Income Taxes
	The Company’s operating subsidiary is governed by Canadian income tax laws, which are administered by the Canada Revenue Agency and the parent holding company is governed by U.S. tax laws.
	The Company follows FASB ASC 740 when accounting for income taxes, which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed annually for temporary differences between the financial statements and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities.
	The Company adopted provisions of ASC 740, Sections 25 through 60, “Accounting for Uncertainty in Income Taxes.” These sections provide detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Tax positions must meet a “more-likely-than-not” recognition threshold at the effective date to be recognized upon the adoption of ASC 740 and in subsequent periods. Upon the adoption of ASC 740, the Company had no unrecognized tax benefits. During the years ended December 31, 2014 and 2013 no adjustments were recognized for uncertain tax benefits. The years 2009 through 2014 are subject to examination by the Canada Revenue Agency.
Earnings (Loss) Per Share	Earnings (Loss) Per Share
	Basic earnings per share (EPS) are computed by dividing net (loss) by the weighted average number of common shares outstanding. The dilutive EPS adds the dilutive effect of stock options, warrants and other common stock equivalents. As of December 31, 2014, there was $48,833 of convertible notes principal balance that was convertible into 4,883,300 shares of common stock. The effect of these common stock equivalents is anti-dilutive due to the Company’s net loss.
Recent Issued Accounting Standards	Recent Issued Accounting Standards
	The Company implemented all new accounting standards that are in effect and that may impact our consolidated financial statements and do not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on the consolidated financial position or results of operations.
Foreign Currency Translation	Foreign Currency Translation
	The accompanying consolidated financial statements are presented in U.S. dollars (“USD”). The reporting currency of the Company is the USD. The functional currency of the Company’s operating subsidiary is the Canadian dollar (CAD$). Results of operations and cash flows are translated at average exchange rates during the period, assets and liabilities are translated at the spot exchange rate at the end of the period, and equity is translated at historical exchange rates. As a result, amounts relating to assets and liabilities reported on the consolidated statements of cash flows may not necessarily agree with the changes in the corresponding balances on the consolidated balance sheets. Translation adjustments resulting from the process of translating the local currency financial statements into USD are included in determining comprehensive income (loss). The foreign currency translation adjustment included in other comprehensive income and loss for the years ended December 31, 2014 and 2013 amounted to a gain of $4,503 and $2,831, respectively.
	Assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing at the consolidated balance sheet date with any transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency included in the consolidated results of operations as incurred.
	As of December 31, 2014 and 2013, the exchange rates used to translate amounts in Canadian dollars into USD for the purposes of preparing the financial statements were as follows:
		31-Dec-14		31-Dec-13
	Exchange rate on balance sheet dates
	USD : CAD$ exchange rate		0.8599		0.9349
	Average exchange rate for the period
	USD : CAD$ exchange rate		0.9058		0.9711

Nature_of_Operations_and_Summa2

Nature of Operations and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Exchange Rates Used to Translate Amounts in Canadian Dollars into USD for Purposes of Preparing Financial Statements	As of December 31, 2014 and 2013, the exchange rates used to translate amounts in Canadian dollars into USD for the purposes of preparing the financial statements were as follows:
		31-Dec-14		31-Dec-13
	Exchange rate on balance sheet dates
	USD : CAD$ exchange rate		0.8599		0.9349
	Average exchange rate for the period
	USD : CAD$ exchange rate		0.9058		0.9711

Accounts_Receivable_and_Factor1

Accounts Receivable and Factoring (Tables)	12 Months Ended
	Dec. 31, 2014
Receivables [Abstract]
Schedule of Accounts Receivable	Accounts Receivable as of December 31, 2014 and 2013 as follows:
		31-Dec-14		31-Dec-13
	Factored Accounts Receivable	$	37,325	$	14,264
	Allowance for Doubtful Accounts		-		-
	Accounts Receivable, net	$	37,325	$	14,264

Taxes_Payable_Tables

Taxes Payable (Tables)	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Estimated HST Payable and Related Interest and Penalties Payable	The Company has estimated the HST payable and related interest and penalties payable for the years ended:
		31-Dec-14			31-Dec-13
	HST payables	$	42,461		$	34,251
	Penalties and interest payable		3,328			3,618
	Total HST payable	$	45,789		$	37,869
Components of Provision for Income Taxes	The components for the provision for income taxes are as follows:
		Year Ended
		31-Dec-14			31-Dec-13
	Current Taxes	$	-		$	-
	Deferred Taxes		-			-
	Provision for Income Taxes	$	-		$	-
Schedule of Effective Income Tax Rate Reconciliation	A reconciliation of income tax (benefit) computed at the 15.5% Canadian Federal statutory rate to the income tax recorded is as follows:
		Year Ended
		31-Dec-14			31-Dec-13
		Amount			Amount
	Income Tax Expense (Benefit) at Canadian Statutory Rate	$	(13,399	)	$	(3,769	)
	Donations		155			122
	Change in valuation allowance		13,244			3,647
	Total Income Tax Expense (Benefit)	$	-		$	-
Schedule of Deferred Income Taxes	Significant components of the Company’s net deferred income taxes are as follows:
		31-Dec-14			31-Dec-13
	Net Operating Loss Carry Forwards	$	21,203		$	7,960
	Total Non-Current Deferred Tax Assets		21,203			7,960
	Deferred Tax Valuation Allowance	$	(21,203	)	$	(7,960	)
	Total Non-Current Deferred Tax Assets		–			–
	Total Deferred Tax Assets (Net)	$	–		$	–

Nature_of_Operations_and_Summa3

Nature of Operations and Summary of Significant Accounting Policies (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Deposit in excess of insured limits	$0	$0
Percentage of sales	100.00%	100.00%
Percentage of accounts receivable	100.00%	100.00%
Outstanding stock options, warrants or other stock equivalents	0	0
Foreign currency translation adjustment included in comprehensive income and loss, gain (loss)	$4,503	$2,831
Convertible Debt [Member]
Number of shares issued for conversion	48,833
Number of shares converted	4,883,300

Recovered_Sheet1

Nature Of Operations And Summary Of Significant Accounting Policies - Exchange Rates Used to Translate Amounts in Canadian Dollars into USD for Purposes of Preparing Financial Statements (Details)	Dec. 31, 2014	Dec. 31, 2013
Accounting Policies [Abstract]
Exchange rate on balance sheet dates USD : CAD$ exchange rate	0.8599	0.9349
Average exchange rate for the period USD : CAD$ exchange rate	0.9058	0.9711

Going_Concern_Details_Narrativ

Going Concern (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Going Concern
Net loss	$86,442	$24,313
Cash used in operating activities	56,710	8,182
Working capital deficit	131,723
Accumulated deficit	139,427	52,985
Stockholders' deficit	131,723	49,784	28,302
Proceeds from issuance of convertible notes	$48,833

Accounts_Receivable_and_Factor2

Accounts Receivable and Factoring (Details Narrative) (USD $)	1 Months Ended	12 Months Ended
	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013
Receivables [Abstract]
Percentage of factored receivable	90.00%
Minimum percentage of reserve held back by Factor	10.00%
Percentage of factor fee paid daily	0.10%
Loan payable to factor		$33,592	$14,984
Total accounts receivable factored		367,263	107,564
Factor fees		8,888	3,872
Outstanding accounts receivable factored		37,325	14,264
Due from factor		$3,353	$0

Accounts_Receivable_and_Factor3

Accounts Receivable and Factoring - Schedule of Accounts Receivable (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Receivables [Abstract]
Factored Accounts Receivable	$37,325	$14,264
Allowance for Doubtful Accounts
Accounts Receivable, net	$37,325	$14,264

Taxes_Payable_Details_Narrativ

Taxes Payable (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Total Income Tax Expense (Benefit)	$0	$0
Net operating loss carryforwards expiration year	2024
Federal income tax rate	15.50%
Valuation allowance	13,244	3,647
U.S. Tax Purposes [Member]
Net operating loss carryforwards	137,000	0
Net operating loss carryforwards additional	11,839
Canadian Tax Purposes [Member]
Net operating loss carryforwards	137,000	7,960
Net operating loss carryforwards additional	$9,364

Taxes_Payable_Estimated_HST_Pa

Taxes Payable - Estimated HST Payable and Related Interest and Penalties Payable (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
HST payables	$42,461	$34,251
Penalties and interest payable	3,328	3,618
Total HST payable	$45,789	$37,869

Taxes_Payable_Components_of_Pr

Taxes Payable - Components of Provision for Income Taxes (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Current Taxes
Deferred Taxes
Provision for Income Taxes	$0	$0

Taxes_Payable_Schedule_of_Effe

Taxes Payable - Schedule of Effective Income Tax Rate Reconciliation (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Income Tax Expense (Benefit) at Canadian Statutory Rate	($13,399)	($3,769)
Donations	155	122
Change in valuation allowance	13,244	3,647
Total Income Tax Expense (Benefit)	$0	$0

Taxes_Payable_Schedule_of_Defe

Taxes Payable - Schedule of Deferred Income Taxes (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Net Operating Loss Carry Forwards	$21,203	$7,960
Total Non-Current Deferred Tax Assets	21,203	7,960
Deferred Tax Valuation Allowance	-21,203	-7,960
Total Non-Current Deferred Tax Assets
Total Deferred Tax Assets (Net)

Accrued_Expenses_Details_Narra

Accrued Expenses (Details Narrative) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Payables and Accruals [Abstract]
Accrued expenses	$44,568	$14,747
Accounts payable	$25,841

Convertible_Promissory_Notes_D

Convertible Promissory Notes (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Sep. 26, 2014	Aug. 14, 2014	Dec. 31, 2013
Convertible notes payable	$48,833	$11,915	$36,918
Percentage of unpaid principal interest rate	10.00%
Accrued interest payable	1,709
Conversion price	$0.01
Percentage of resulted by conversion price of promissory note	80.00%
Percentage of discount to market price	20.00%
Market price per share	$0.01
Convertible Promissory Note [Member] | Third Party [Member] | January 15, March 29, April 16, August 13, and September 25, 2014 [Member]
Payment for legal services	12,371
Payment for accounting services	9,500
Payment for auditing services	$26,962

Subsequent_Events_Details_Narr

Subsequent Events (Details Narrative) (Subsequent Event [Member], Sole Officer [Member], USD $)	2 Months Ended
	Mar. 31, 2015
Subsequent Event [Member] | Sole Officer [Member]
Proceeds from advances	$12,750