Orbis 10-K 11 Aug 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Aug. 09, 2016	Jun. 30, 2015
Document And Entity Information
Entity Registrant Name	Orbis Corp
Entity Central Index Key	1,621,430
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	No
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 60,000
Entity Common Stock, Shares Outstanding		99,900,000
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,015

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Current Assets:
Cash	$ 1,284	$ 20,052
Accounts receivable	52,833	37,325
Due from factor	1,152	3,353
Total Current Assets	55,269	60,730
Total Assets	55,269	60,730
Current Liabilities:
Bank overdraft	3,722
Accounts payable	13,419
Accrued expenses	34,238	44,568
Accrued interest payable	6,592	1,709
Due to sub-contractors	24,722	17,962
Loan payable to factor	47,090	33,592
Advances from officer	25,702
Sales tax payable	95,468	45,789
Convertible notes payable	48,833	48,833
Total Current Liabilities	299,786	192,453
Total Liabilities	299,786	192,453
Stockholders' Deficit:
Common stock $0.0001 par value; 500,000,000 shares authorized; 99,900,000 shares and 75,000,000 shares issued and outstanding at December 31, 2015 and 2014, respectively	9,990	7,500
Additional paid in capital	239,370	(7,140)
Accumulated deficit	(518,732)	(139,427)
Accumulated other comprehensive income	24,855	7,344
Total Stockholders' Deficit	(244,517)	(131,723)
Total Liabilities and Stockholders' Deficit	$ 55,269	$ 60,730

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Feb. 29, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Common stock, par value		$ 0.0001	$ 0.0001
Common stock, shares authorized		500,000,000	500,000,000
Common stock, shares issued	99,900,000	99,900,000	75,000,000
Common stock, shares outstanding	99,900,000	99,900,000	75,000,000

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Statement [Abstract]
Revenue	$ 457,603	$ 294,841
Cost of revenue	371,227	220,492
Gross profit	86,376	74,349
Operating Expenses:
Impairment of website costs	82,325
Officer's compensation	201,441	63,184
Professional fees	87,114	71,352
General and administrative	63,914	15,658
Total Operating Expenses	434,794	150,194
Loss from Operations	(348,418)	(75,845)
Other Income (Expenses):
Factoring fees	(26,004)	(8,888)
Interest expense	(4,883)	(1,709)
Total Other Income (Expenses)	(30,887)	(10,597)
Net loss	(379,305)	(86,442)
Other Comprehensive Income (Loss):
Unrealized foreign currency translation gain (loss)	17,511	4,503
Total other comprehensive income (loss)	17,511	4,503
Total comprehensive income (loss)	$ (361,794)	$ (81,939)
Net loss per common share - basic and diluted
Weighted average shares outstanding - basic and diluted	82,700,959	75,000,000

Consolidated Statements of Chan

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, 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
Net loss			(379,305)		(379,305)
Foreign currency translation gain (loss)				17,511	17,511
Issuance of stock for cash	$ 2,490	246,510			249,000
Issuance of stock for cash, shares	24,900,000
Balance at Dec. 31, 2015	$ 9,990	$ 239,370	$ (518,732)	$ 24,855	$ (244,517)
Balance, shares at Dec. 31, 2015	99,900,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Cash Flows From Operating Activities:
Net loss	$ (379,305)	$ (86,442)
Adjustments to reconcile net loss to net cash used in operating activities:
Impairment of website costs	82,325
Changes in assets and liabilities:
Accounts receivable	(21,604)	(29,029)
Accounts payable	13,419	(1,228)
Accrued expenses	(5,696)	31,279
Accrued interest payable	4,883	1,709
Due to subcontractors	13,242	15,459
Sales tax payable	62,021	11,542
Net Cash Used In Operating Activities	(230,715)	(56,710)
Cash Flows From Investing Activities:
Cash paid for website design costs	(82,325)
Net Cash Used in Investing Activities	(82,325)
Cash Flows From Financing Activities:
Bank overdraft	4,044
Loan proceeds from (repayments to) factor, net	20,566	20,868
Cash advances from officer	22,960
Cash proceeds from sale of stock	249,000
Loan proceeds from convertible promissory notes		48,833
Net Cash Provided by Financing Activities	296,570	69,701
Effect of Exchange Rate Changes on Cash	(4,866)	(1,332)
Net (Decrease) Increase in Cash	(21,336)	11,659
Cash, Beginning of Period	20,052	8,393
Cash, End of Period	1,284	20,052
Supplemental Disclosure of Cash Flow Information:
Cash paid for interest
Cash paid for income taxes

Nature of Operations and Summar

Nature of Operations and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
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. (“Ceberus”) 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 courier 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 all 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, an 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. There were no cash equivalents at December 31, 2015 or 2014. 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, estimates of penalties and interest on delinquent 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 in the U.S. or in Canada. We have not experienced any losses related to these balances. There were no amounts on deposit in excess of insured limits at December 31, 2015 and 2014. Significant Customers and Concentration of Credit Risk During the years ended December 31, 2015 and 2014, one customer accounted for 100% of total sales. At December 31, 2015 and 2014, the same one customer accounted for 100% of accounts receivable. Geographic Concentration of Business During the years ended December 31, 2015 and 2014, 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, advances from officer 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 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’s specific revenue recognition policies are as follows: 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. Intangible Assets The Company records the purchase of intangible assets not purchased in a business combination in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 350 “Intangibles - Goodwill and Other”. Capitalized Website Costs Generally, costs for developing website application and infrastructure, creating the initial graphics of the website, and adding upgrades and enhancements are capitalized whereas costs for planning, adding content, and operating the website are expensed as incurred. Capitalized website costs are stated at cost less accumulated amortization. Amortization is computed on a straight-line basis over the expected useful life of the website and related upgrades and enhancements. Long-lived Assets In accordance with ASC 360, “ Property, Plant, and Equipment” 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 Earnings (Loss) Per Share Basic earnings per share (EPS) are computed by dividing net earnings (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, 2015, $48,833 of convertible notes principal balance 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. 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, 2015 and 2014 amounted to a gain of $17,511 and $4,503, 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, 2015 and 2014, the exchange rates used to translate amounts in Canadian dollars into USD for the purposes of preparing the financial statements were as follows: December 31, 2015 December 31, 2014 Exchange rate on balance sheet dates USD : CAD exchange rate 0.7209 0.8599 Average exchange rate for the period USD : CAD exchange rate 0.7833 0.9058 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.

Going Concern

Going Concern	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	NOTE 2 – GOING CONCERN As reflected in the accompanying consolidated financial statements for the year ended December 31, 2015, the Company incurred a net loss of $379,305 and cash used in operating activities was $230,715. The working capital deficit, accumulated deficit and stockholders’ deficit as of December 31, 2015 were $244,517, $518,732 and $244,517, 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 $249,000 from the sale of its common stock during the year ended December 31, 2015. Management is continuing to raise debt or equity capital and 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 Factori

Accounts Receivable and Factoring	12 Months Ended
	Dec. 31, 2015
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. 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, 2015 and December 31, 2014 which have been treated as secured loans on the accompanying consolidated balance sheets were $47,090 and $33,592, respectively. The total accounts receivable factored during the year ended December 31, 2015 and 2014 were $457,404 and $294,382, respectively. The factor fees incurred during the years ended December 31, 2015 and 2014 were $26,004 and $8,888, respectively. Total outstanding accounts receivable factored at December 31, 2015 and 2014 which is included in Accounts Receivable on the accompanying consolidated balance sheets were $52,833 and $37,325, respectively. The holdback amount due from the factor related to accounts receivable that the factor collected as of the years-ended December 31, 2015 and 2014 was $1,152 and $3,353, respectively. Accounts Receivable as of December 31, 2015 and 2014 as follows: December 31, 2015 December 31, 2014 Factored Accounts Receivable $ 52,833 $ 37,325 Allowance for Doubtful Accounts - - Accounts Receivable, net $ 52,833 $ 37,325

Capitalized Website Costs

Capitalized Website Costs	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Capitalized Website Costs	NOTE 4 – CAPITALIZED WEBSITE COSTS Capitalized website costs consisted of the following at December 31, 2015 and 2014, respectively: December 31, 2015 December 31, 2014 Capitalized website costs $ 82,325 $ - Less: impairment of website costs (82,325 ) - Capitalized website costs, net $ - $ - The Company expended $82,325 for the development of website costs for the year ended December 31, 2015. Management was unhappy with the vendor who developed the website, which did not satisfy the Company’s requirements. As a result, management decided to impair the capitalized website costs to $0 and recorded an impairment expense of $82,325 for the year ended December 31, 2015.

Income Taxes and Other Taxes Pa

Income Taxes and Other Taxes Payable	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income Taxes and Other Taxes Payable	NOTE 5 – INCOME TAXES AND OTHER 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 (See Note 10) for the periods ended: December 31, 2015 December 31, 2014 HST Payables $ 86,919 $ 42,461 Penalties and interest payable 8,549 3,328 Total HST payable $ 95,468 $ 45,789 Income Taxes There was no income tax expense in 2015 and 2014 due to the Company’s net taxable losses. At December 31, 2015, the Company has a net operating loss (NOL) for Canadian tax purposes and U.S. tax purposes that approximates $516,000 and is available to offset taxable income through 2035 in both jurisdictions. 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 December 31, 2015 December 31, 2014 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 December 31, 2015 December 31, 2014 Amount Amount Income Tax Expense (Benefit) at Canadian Statutory Rate $ (58,792 ) $ (13,399 ) Donations 89 155 Change in valuation allowance 58,703 13,244 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: December 31, 2015 December 31, 2014 Net Operating Loss Carry Forwards $ 79,907 $ 21,203 Total Non-Current Deferred Tax Assets 79,907 21,203 Deferred Tax Valuation Allowance $ (79,907 ) $ (21,203 ) Total Non-Current Deferred Tax Assets – – Total Deferred Tax Assets (Net) $ – $ – Net operating loss carry forwards for the years ended December 31, 2015 comprised of $25,585 for US purposes and $54,322 for Canada purposes, and for December 31, 2014 comprised of $11,839 for US purposes and $9,364 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 2015 and 2014 was an increase of $58,703 and $13,244, respectively.

Accrued Expenses

Accrued Expenses	12 Months Ended
	Dec. 31, 2015
Payables and Accruals [Abstract]
Accrued Expenses	NOTE 6 - 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 2015 and 2014, and included them in general and administrative expenses. Accrued expenses at December 31, 2015 consist of estimated employer related payroll taxes of $34,238. Accrued expenses at December 31, 2014 were $44,568 and included $18,727 of estimated employer related payroll taxes and $25,841 of accrued payables.

Convertible Notes Payable

Convertible Notes Payable	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Convertible Notes Payable	NOTE 7 – CONVERTIBLE NOTES PAYABLE 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 Payment Lender Optional Conversion to Shares. Calculation. Conversion Price; Number of Shares.

Stockholder's Equity

Stockholder's Equity	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
Stockholder's Equity	NOTE 8 – 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. The Company’s authorized capital consisted of 500,000,000 shares of common stock at a par value of $0.0001 per share at December 31, 2015. Pursuant to Stock Subscription Agreements during 2015, the Company sold 24,900,000 shares of its common stock at $0.01 per share to investors for cash consideration of $249,000. As a result of the above stock issuances, the Company has 99,900,000 shares of common stock issued and outstanding as of December 31, 2015. On February 29, 2016, we had 99,900,000 shares of common stock issued and outstanding. The aggregate sale of 50,000,000 shares of common stock by our sole officer and director represented a transfer of 50.05% ownership in the Company. Notwithstanding the change of ownership control, the selling shareholder continues to serve as our sole officer and director.

Related Party

Related Party	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Related Party	NOTE 9 – RELATED PARTY The Company has engaged family members that are related to the sole officer and director as independent contractors. For the years ended December 31, 2015 and 2014, the Company paid family members of the sole officer and director $19,350 and $2,445, respectively.

Contingencies

Contingencies	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Contingencies	NOTE 10 – CONTINGENCIES The Company does not pay or withhold any federal or state employment tax with respect to or on behalf of the drivers who are treated as independent contractors. From time to time, taxing authorities in Canada have sought to assert that independent contractors in the transportation industry, including those utilized by the Company, are employees, rather than independent contractors. The Company believes that the independent contractors utilized by the Company are not employees under existing interpretations of federal Canadian and provincial laws. However, there can be no assurance that federal Canadian, or provincial authorities or independent contractors will not challenge this position, or that other laws or regulations, including tax laws, or interpretations thereof, will not change. If, as a result of any of the foregoing, the Company were required to pay withholding taxes and pay for and administer added employee benefits to these drivers, the Company’s operating costs would increase. Additionally, if the Company is required to pay back-up withholding with respect to amounts previously paid to such drivers, it may also be required to pay penalties or be subject to other liabilities as a result of incorrect classification of such drivers. Any of the foregoing circumstances could have a material adverse impact on the Company’s financial condition and results of operations, and/or cause the Company to restate financial information from prior periods. The Company did not withhold payroll taxes or make payment of payroll taxes for officer’s compensation. If the Company is required to pay employer related payroll taxes, it may also be required to pay interest and penalties for non-payment of taxes, and it could have a material adverse impact on the Company’s financial position. The Company has recorded as a liability the estimated payroll taxes and related interest and penalties for all periods through December 31, 2015. The Company is delinquent in filing of Harmonized Sales Tax (“HST”) returns for at least the last two years. The Company has estimated and recorded the delinquent HST liability, interest and penalties in the accompanying financial statements as of December 31, 2015 and 2014, respectively, however, the Company has failed to pay the HST liability. If the Company is required to pay HST liability including interest and penalties, it could have a material adverse impact on the Company’s financial position. Furthermore, the Company or its officer may be subject to other actions by the Canadian taxing authorities with regard to this matter.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
Subsequent Events	NOTE 11 - SUBSEQUENT EVENTS On February 29, 2016, the Company underwent a change of control of ownership. On February 17, 2016, our sole officer and director who owned 75,000,000 shares of our common stock, par value $0.0001 per share, entered into (i) a Stock Purchase Agreement with a third party investor, pursuant to which our sole director sold 25,000,000 of his shares of common stock on February 29, 2016 for a purchase price of $0.0001 per share (an aggregate purchase price of $2,500), and (ii) a Stock Purchase Agreement with another investor, pursuant to which our sole director sold 25,000,000 of his shares of common stock to another third party investor on February 29, 2016 for a purchase price of $0.0001 per share (an aggregate purchase price of $2,500). The resale transactions by our sole officer and director closed on February 29, 2016 and our sole officer and director retained ownership of 25,000,000 shares of our common stock.

Nature of Operations and Summ18

Nature of Operations and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Nature of Operations	Nature of Operations Orbis Corporation was incorporated in January 2014 to reorganize Ceberus Distribution & Courier Services, Inc. (“Ceberus”) 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 courier 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 all 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, an 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. There were no cash equivalents at December 31, 2015 or 2014.
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, estimates of penalties and interest on delinquent 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 in the U.S. or in Canada. We have not experienced any losses related to these balances. There were no amounts on deposit in excess of insured limits at December 31, 2015 and 2014. Significant Customers and Concentration of Credit Risk During the years ended December 31, 2015 and 2014, one customer accounted for 100% of total sales. At December 31, 2015 and 2014, the same one customer accounted for 100% of accounts receivable. Geographic Concentration of Business During the years ended December 31, 2015 and 2014, 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, advances from officer 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
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’s specific revenue recognition policies are as follows: 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.
Intangible Assets	Intangible Assets The Company records the purchase of intangible assets not purchased in a business combination in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 350 “Intangibles - Goodwill and Other”.
Capitalized Website Costs	Capitalized Website Costs Generally, costs for developing website application and infrastructure, creating the initial graphics of the website, and adding upgrades and enhancements are capitalized whereas costs for planning, adding content, and operating the website are expensed as incurred. Capitalized website costs are stated at cost less accumulated amortization. Amortization is computed on a straight-line basis over the expected useful life of the website and related upgrades and enhancements.
Long-lived Assets	Long-lived Assets In accordance with ASC 360, “ Property, Plant, and Equipment”
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
Earnings (Loss) Per Share	Earnings (Loss) Per Share Basic earnings per share (EPS) are computed by dividing net earnings (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, 2015, $48,833 of convertible notes principal balance 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.
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, 2015 and 2014 amounted to a gain of $17,511 and $4,503, 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, 2015 and 2014, the exchange rates used to translate amounts in Canadian dollars into USD for the purposes of preparing the financial statements were as follows: December 31, 2015 December 31, 2014 Exchange rate on balance sheet dates USD : CAD exchange rate 0.7209 0.8599 Average exchange rate for the period USD : CAD exchange rate 0.7833 0.9058
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.

Nature of Operations and Summ19

Nature of Operations and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Exchange Rates Used to Translate Amounts in Canadian Dollars into USD for Purposes of Preparing Financial Statements	As of December 31, 2015 and 2014, the exchange rates used to translate amounts in Canadian dollars into USD for the purposes of preparing the financial statements were as follows: December 31, 2015 December 31, 2014 Exchange rate on balance sheet dates USD : CAD exchange rate 0.7209 0.8599 Average exchange rate for the period USD : CAD exchange rate 0.7833 0.9058

Accounts Receivable and Facto20

Accounts Receivable and Factoring (Tables)	12 Months Ended
	Dec. 31, 2015
Receivables [Abstract]
Schedule of Accounts Receivable	Accounts Receivable as of December 31, 2015 and 2014 as follows: December 31, 2015 December 31, 2014 Factored Accounts Receivable $ 52,833 $ 37,325 Allowance for Doubtful Accounts - - Accounts Receivable, net $ 52,833 $ 37,325

Capitalized Website Costs (Tabl

Capitalized Website Costs (Tables)	12 Months Ended
	Dec. 31, 2015
Capitalized Website Costs Tables
Schedule of Capitalized Website Costs	Capitalized website costs consisted of the following at December 31, 2015 and 2014, respectively: December 31, 2015 December 31, 2014 Capitalized website costs $ 82,325 $ - Less: impairment of website costs (82,325 ) - Capitalized website costs, net $ - $ -

Income Taxes and Other Taxes 22

Income Taxes and Other Taxes Payable (Tables)	12 Months Ended
	Dec. 31, 2015
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 periods ended: December 31, 2015 December 31, 2014 HST Payables $ 86,919 $ 42,461 Penalties and interest payable 8,549 3,328 Total HST payable $ 95,468 $ 45,789
Schedule of Provision for Income taxes	The components for the provision for income taxes are as follows: Year Ended December 31, 2015 December 31, 2014 Current Taxes $ - $ - Deferred Taxes - - Provision for Income Taxes $ - $ -
Schedule of Reconciliation of Income Tax (Benifit)	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 December 31, 2015 December 31, 2014 Amount Amount Income Tax Expense (Benefit) at Canadian Statutory Rate $ (58,792 ) $ (13,399 ) Donations 89 155 Change in valuation allowance 58,703 13,244 Total Income Tax Expense (Benefit) $ – $ –
Schedule of deferred Tax Assets	Significant components of the Company’s net deferred income taxes are as follows: December 31, 2015 December 31, 2014 Net Operating Loss Carry Forwards $ 79,907 $ 21,203 Total Non-Current Deferred Tax Assets 79,907 21,203 Deferred Tax Valuation Allowance $ (79,907 ) $ (21,203 ) Total Non-Current Deferred Tax Assets – – Total Deferred Tax Assets (Net) $ – $ –

Nature of Operations and Summ23

Nature of Operations and Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Foreign currency translation adjustment included in comprehensive income and loss, gain (loss)	$ 17,511	$ 4,503
Convertible Debt [Member]
Number of convertible notes were convertible into common stock	$ 48,833	$ 48,833
Number of convertible notes were convertible into common stock shares issued	4,883,300	4,883,300
Customer One [Member] | Accounts Receivable [Member]
Concentration risk, percentage	100.00%	100.00%
Sales [Member] | Customer One [Member]
Concentration risk, percentage	100.00%	100.00%

Nature of Operations and Summ24

Nature of Operations and Summary of Significant Accounting Policies - Exchange Rates Used for Financial Statements (Details)	Dec. 31, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Exchange rate on balance sheet dates CAD : USD exchange rate	0.7209	0.8599
Average exchange rate for the period CAD : USD exchange rate	0.7833	0.9058

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Going Concern Details Narrative
Net loss	$ 379,305	$ 86,442
Cash used in operating activities	230,715	56,710
Working capital deficit	244,517
Accumulated deficit	518,732	139,427
Stockholders' deficit	244,517	$ 131,723	$ 49,784
Cash proceeds from sale of common stock	$ 249,000

Accounts Receivable and Facto26

Accounts Receivable and Factoring (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Mar. 31, 2013	Dec. 31, 2015	Dec. 31, 2014
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		$ 47,090	$ 33,592
Total accounts receivable factored		457,404	294,382
Factoring fees		26,004	8,888
Outstanding accounts receivable factored		52,833	37,325
Due from factor		$ 1,152	$ 3,353

Accounts Receivable and Facto27

Accounts Receivable and Factoring - Schedule of Accounts Receivable (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Receivables [Abstract]
Factored Accounts Receivable	$ 52,833	$ 37,325
Allowance for doubtful accounts
Accounts receivable, net	$ 52,833	$ 37,325

Capitalized Website Costs (Deta

Capitalized Website Costs (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Impairment of website costs	$ 82,325
Capitalized Website Costs [Member]
Amortization expense	82,325
Impairment of website costs	$ 82,325

Capitalized Website Costs - Sch

Capitalized Website Costs - Schedule of Capitalized Website Costs (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Capitalized Website Costs Tables
Capitalized website costs	$ 82,325
Less: impairment of website costs	(82,325)
Capitalized website costs, net

Income Taxes and Other Taxes 30

Income Taxes and Other Taxes Payable (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income tax expenses
Provision for income tax	516,000
Net operating loss carry forwards	25,585	54,322
Deferred tax assets, operating loss carryforwards	11,839	9,364
Changes in valuation of allowance	$ 58,703	$ 13,244
Percentage of canadian federal statutory rate to the income tax	15.50%

Income Taxes and Other Taxes 31

Income Taxes and Other Taxes Payable - Estimated HST Payable and Related Interest and Penalties Payable (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
HST Payables	$ 86,919	$ 42,461
Penalties and interest payable	8,549	3,328
Total HST payable	$ 95,468	$ 45,789

Income Taxes and Other Taxes 32

Income Taxes and Other Taxes Payable - Schedule of Provision for Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Current Taxes
Deferred Taxes
Provision for Income Taxes

Income Taxes and Other Taxes 33

Income Taxes and Other Taxes Payable - Schedule of Reconciliation of Income Tax (Benifit) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income Tax Expense (Benefit) at Canadian Statutory Rate	$ (58,792)	$ (13,399)
Donations	89	155
Change in valuation allowance	58,703	13,244
Total Income Tax Expense (Benefit)

Income Taxes and Other Taxes 34

Income Taxes and Other Taxes Payable - Schedule of Deferred Tax Assets (Details Narrative) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Net Operating Loss Carry Forwards	$ 79,907	$ 21,203
Total Non-Current Deferred Tax Assets	79,907	21,203
Deferred Tax Valuation Allowance	(79,907)	(21,203)
Total Non-Current Deferred Tax Assets
Total Deferred Tax Assets (Net)

Accrued Expenses (Details Narra

Accrued Expenses (Details Narrative) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Payables and Accruals [Abstract]
Accrued expenses	$ 34,238	$ 44,568
Accrued payroll taxes		18,727
Accrued payables		$ 25,841

Convertible Notes Payables (Det

Convertible Notes Payables (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Mar. 25, 2015	Feb. 12, 2015	Sep. 26, 2014	Aug. 31, 2014
Convertible notes payable	$ 48,833	$ 48,833			$ 11,915	$ 36,918
Percentage of unpaid principal interest rate	10.00%
Default debt			$ 11,915	$ 36,918
Interest expense	$ 4,883	1,709
Accrued interest payable	$ 6,592	$ 1,709
Percentage of resulted by conversion price of promissory note	80.00%
Percentage of discount to market price	20.00%
Conversion price	$ 0.01
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

Stockholder's Equity (Details N

Stockholder's Equity (Details Narrative) - USD ($)	Feb. 29, 2016	Dec. 31, 2015	Dec. 31, 2014
Common stock, shares authorized		500,000,000	500,000,000
Common stock, par value		$ 0.0001	$ 0.0001
Number of stock sold for cash shares		24,900,000
Sale of stock price per share		$ 0.01
Number of stock sold for cash value		$ 249,000
Common stock, shares issued	99,900,000	99,900,000	75,000,000
Common stock, shares outstanding	99,900,000	99,900,000	75,000,000
Officer and Director [Member]
Common stock, par value	$ 0.0001
Common stock, shares issued	50,000,000
Aggregate sale of Common stock	$ 50,000,000
Ownership percentage	50.05%

Related Party (Details Narrativ

Related Party (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Officer and Director [Member]
Related party expenses	$ 19,350	$ 2,445

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Feb. 29, 2016	Dec. 31, 2015	Dec. 31, 2014
Common stock, shares issued	99,900,000	99,900,000	75,000,000
Common stock, par value		$ 0.0001	$ 0.0001
Number of stock sold for cash shares		24,900,000
Purchase price per share		$ 0.01
Officer and Director [Member]
Common stock, shares issued	50,000,000
Common stock, par value	$ 0.0001
Subsequent Event [Member] | Stock Purchase Agreement [Member] | Investor [Member]
Number of stock sold for cash shares	25,000,000
Purchase price per share	$ 0.0001
Aggregate purchase price	$ 2,500
Subsequent Event [Member] | Stock Purchase Agreement [Member] | Another Investor [Member]
Number of stock sold for cash shares	25,000,000
Purchase price per share	$ 0.0001
Aggregate purchase price	$ 2,500
Subsequent Event [Member] | Officer and Director [Member]
Common stock, shares issued	75,000,000
Common stock, par value	$ 0.0001
Repurchase of common stock shares	25,000,000