| Document And Entity Information - shares | 9 Months Ended | |
| May 31, 2016 | Jul. 14, 2016 | |
| Document and Entity Information [Abstract] | ||
| Entity Registrant Name | Sirrus Corp. | |
| Entity Central Index Key | 1,622,767 | |
| Trading Symbol | srup | |
| Current Fiscal Year End Date | --08-31 | |
| Entity Filer Category | Smaller Reporting Company | |
| Entity Common Stock, Shares Outstanding | 35,763,339 | |
| Document Type | 10-Q | |
| Document Period End Date | May 31, 2016 | |
| Amendment Flag | false | |
| Document Fiscal Year Focus | 2,016 | |
| Document Fiscal Period Focus | Q3 |
| Balance Sheets - USD ($) | May 31, 2016 | Aug. 31, 2015 |
| Current Assets | ||
| Cash and cash equivalents | $ 3,950 | $ 12,452 |
| Inventory | 1,840 | 1,840 |
| Prepaid expenses | 937 | |
| Total Current Assets | 5,790 | 15,229 |
| Total assets | 5,790 | 15,229 |
| Current Liabilities | ||
| Accounts payable and accrued liabilities | 5,989 | 10,158 |
| Due to related party | 15,519 | 386 |
| Total Current Liabilities | 21,508 | 10,544 |
| STOCKHOLDERS' DEFICIT | ||
| Preferred stock, par value $0.00001 per share, 100,000,000 shares authorized, no shares issued and outstanding | ||
| Common stock, par value $0.00001 per share, 200,000,000 shares authorized, 35,763,339 shares issued and outstanding | 358 | 358 |
| Additional paid-in capital | 56,932 | 56,932 |
| Accumulated deficit | (73,008) | (52,605) |
| Total stockholders' (deficit) equity | (15,718) | 4,685 |
| TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT | $ 5,790 | $ 15,229 |
| Balance Sheets (Parenthetical) - $ / shares | May 31, 2016 | Aug. 31, 2015 |
| Balance Sheets Parenthetical | ||
| Preferred stock par value (in Dollars per share) | $ 0.00001 | $ 0.00001 |
| Preferred stock, shares authorized | 100,000,000 | 100,000,000 |
| Preferred stock, shares issued | 0 | 0 |
| Preferred stock, shares outstanding | 0 | 0 |
| Common stock par value (in Dollars per share) | $ 0.00001 | $ 0.00001 |
| Common stock, shares authorized | 200,000,000 | 200,000,000 |
| Common stock, shares issued | 35,763,339 | 35,763,339 |
| Common stock, shares outstanding | 35,763,339 | 35,763,339 |
| Consolidated Statements of Operations (Unaudited) - USD ($) | 3 Months Ended | 9 Months Ended | ||
| May 31, 2016 | May 31, 2015 | May 31, 2016 | May 31, 2015 | |
| Operating expenses | ||||
| General and administrative | $ 8,014 | $ 13,499 | $ 25,157 | $ 20,403 |
| Net loss | $ 8,014 | $ 13,499 | $ 25,157 | $ 20,403 |
| Basic and Diluted Loss per Common Share | $ 0 | $ 0 | $ 0 | $ 0 |
| Basic and Diluted Weighted Average Common Shares Outstanding | 26,157,348 | 35,763,339 | 25,394,262 | 35,763,339 |
| Statement of Cash Flows (Unaudited) - USD ($) | 9 Months Ended | |
| May 31, 2016 | May 31, 2015 | |
| Cash Flows From Operating Activities | ||
| Net loss | $ (20,403) | $ (25,157) |
| Changes in operating assets and liabilities: | ||
| Inventory | (1,840) | |
| Deposit | 300 | |
| Prepaid expenses | 937 | |
| Accounts payable and accrued liabilities | (4,169) | 5,763 |
| Net cash used in operating activities | (23,635) | (20,934) |
| Cash Flows From Financing Activities | ||
| Advances from related party | 15,519 | 2,472 |
| Repayments of related party advances | (386) | |
| Proceeds from sale of common stock for cash | 32,290 | |
| Net cash provided by financing activities | 15,133 | 34,762 |
| Net increase (decrease) in cash and cash equivalents | (8,502) | 13,828 |
| Cash and cash equivalents - beginning of period | 12,452 | 19,883 |
| Cash and cash equivalents - end of period | 3,950 | 33,711 |
| Supplementary Cash Flows Information: | ||
| Cash paid for interest | ||
| Cash paid for income taxes | ||
| NATURE OF BUSINESS AND CONTINUANCE OF OPERATIONS | 9 Months Ended |
| May 31, 2016 | |
| Notes to Financial Statements | |
| NOTE 1. NATURE OF BUSINESS AND CONTINUANCE OF OPERATIONS | Sirrus Corp. (the "Company") was formed on May 7, 2014 in Nevada. The Company is engaged in the business of designing, marketing and distributing electronic cigarettes ("e-cigarette") in East Africa. The Company's products and services are all in the startup stage. These financial statements have been prepared on a going concern basis which assumes the Company will continue to realize it assets and discharge its liabilities in the normal course of business. As of May 31, 2016, the Company has incurred losses totaling $73,008 since inception, has not yet generated revenue from operations, and will require additional funds to maintain our operations. These factors raise substantial doubt regarding the Company's ability to continue as a going concern. The Company's ability to continue as a going concern is dependent upon its ability to generate future profitable operations and/or obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they become due. The Company intends to finance operating costs over the next twelve months through continued financial support from its shareholders and private placements of common stock. These financial statements do not include any adjustments 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. |
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | 9 Months Ended |
| May 31, 2016 | |
| Notes to Financial Statements | |
| NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | a) Basis of Presentation These financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States and are expressed in US dollars. The Company's year end is August 31. b) Estimates and Assumptions The preparation of financial statements in conformity with United States generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company's estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. c) Cash and Cash Equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. d) Foreign Currency Transactions The Company's planned operations are outside of the United States, which results in exposure to market risks from changes in foreign currency exchange rates. The financial risk is the risk to the Company's operations that arise from fluctuations in foreign exchange rates and the degree of volatility of these rates. Currently, the Company does not use derivative instruments to reduce its exposure to foreign currency risk. Nonmonetary assets and liabilities are translated at historical rates and monetary assets and liabilities are translated at exchange rates in effect at the end of the year. Revenues and expenses are translated at average rates for the year. Gains and losses from translation of foreign currency financial statements into U.S. dollars are included in current results of operations. e) Income Taxes Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company computes tax asset benefits for net operating losses carried forward. The potential benefits of net operating losses have not been recognized in these financial statements because the Company cannot be assured it is more likely than not it will utilize the net operating losses carried forward in future years. f) Inventory Inventory is recorded at lower of cost or market; cost is computed on a first-in first-out basis. The inventory consists of e-cigarettes. g) Revenue Recognition Revenue from the sale of goods is recognized when the following conditions are satisfied: · The Company has transferred to the buyer the significant risks and rewards of ownership of the goods; · The Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; · The amount of revenue can be measured reliably; · It is probable that the economic benefits associated with the transaction will flow to the entity; and · The costs incurred or to be incurred in respect of the transaction can be measured reliably. h) Earnings (Loss) Per Common Share ("EPS") Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. At May 31, 2016, the Company had no potentially dilutive securities outstanding. i) Stock-Based Compensation Compensation costs attributable to stock options or similar equity instruments granted are measured at the fair value at the grant date, and expensed over the expected vesting period. We did not grant any stock options during the nine months ended May 31, 2016. j) Income Taxes The Company accounts for income taxes using the asset and liability method. The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. k) Subsequent Events The Company has evaluated all transactions through the financial statement issuance date for subsequent disclosure consideration. l) New Accounting Pronouncements In August 2014, the Financial Accounting Standards Board issued Accounting Standards Update 2014-15, Presentation of Financial Statements - Going Concern. The Update provides U.S. GAAP guidance on management's responsibility in evaluating whether there is substantial doubt about a company's ability to continue as a going concern and about related footnote disclosures. For each reporting period, management will be required to evaluate whether there are conditions or events that raise substantial doubt about a company's ability to continue as a going concern within one year from the date the financial statements are issued. The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. The Company is currently evaluating the effects of ASU 2014-15 on the consolidated financial statements. |
| RELATED PARTY TRANSACTIONS | 9 Months Ended |
| May 31, 2016 | |
| Notes to Financial Statements | |
| NOTE 3. RELATED PARTY TRANSACTIONS | As of May 31, 2016 and August 31, 2015, the Company owed $15,519 and $386, respectively, to its president and director, Ahmed Guled, for incorporation fees, product purchases, transfer agent fees, and travel expenses that he paid for on the Company's behalf. The total amount is unsecured, non-interest bearing, and has no specific terms for repayment. |
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 9 Months Ended |
| May 31, 2016 | |
| Summary Of Significant Accounting Policies Policies | |
| Basis of Presentation | These financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States and are expressed in US dollars. The Company's year end is August 31 |
| Estimates and Assumptions | The preparation of financial statements in conformity with United States generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company's estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. |
| Cash and Cash Equivalents | The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. |
| Foreign Currency Transactions | The Company's planned operations are outside of the United States, which results in exposure to market risks from changes in foreign currency exchange rates. The financial risk is the risk to the Company's operations that arise from fluctuations in foreign exchange rates and the degree of volatility of these rates. Currently, the Company does not use derivative instruments to reduce its exposure to foreign currency risk. Nonmonetary assets and liabilities are translated at historical rates and monetary assets and liabilities are translated at exchange rates in effect at the end of the year. Revenues and expenses are translated at average rates for the year. Gains and losses from translation of foreign currency financial statements into U.S. dollars are included in current results of operations. |
| Income Taxes | Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company computes tax asset benefits for net operating losses carried forward. The potential benefits of net operating losses have not been recognized in these financial statements because the Company cannot be assured it is more likely than not it will utilize the net operating losses carried forward in future years. |
| Inventory | Inventory is recorded at lower of cost or market; cost is computed on a first-in first-out basis. The inventory consists of e-cigarettes. |
| Revenue Recognition | Revenue from the sale of goods is recognized when the following conditions are satisfied: · The Company has transferred to the buyer the significant risks and rewards of ownership of the goods; · The Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; · The amount of revenue can be measured reliably; · It is probable that the economic benefits associated with the transaction will flow to the entity; and · The costs incurred or to be incurred in respect of the transaction can be measured reliably. |
| Earnings (Loss) Per Common Share ("EPS") | Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. At May 31, 2016, the Company had no potentially dilutive securities outstanding. |
| Stock-Based Compensation | Compensation costs attributable to stock options or similar equity instruments granted are measured at the fair value at the grant date, and expensed over the expected vesting period. We did not grant any stock options during the nine months ended May 31, 2016. |
| Income Taxes | The Company accounts for income taxes using the asset and liability method. The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. |
| Subsequent Events | The Company has evaluated all transactions through the financial statement issuance date for subsequent disclosure consideration. |
| New Accounting Pronouncements | In August 2014, the Financial Accounting Standards Board issued Accounting Standards Update 2014-15, Presentation of Financial Statements - Going Concern. The Update provides U.S. GAAP guidance on management's responsibility in evaluating whether there is substantial doubt about a company's ability to continue as a going concern and about related footnote disclosures. For each reporting period, management will be required to evaluate whether there are conditions or events that raise substantial doubt about a company's ability to continue as a going concern within one year from the date the financial statements are issued. The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. The Company is currently evaluating the effects of ASU 2014-15 on the consolidated financial statements. |
| NATURE OF BUSINESS AND CONTINUANCE OF OPERATIONS (Details Narrative ) - USD ($) | May 31, 2016 | Aug. 31, 2015 |
| Nature Of Business And Continuance Of Operations Details Narrative | ||
| Accumulated deficit | $ (73,008) | $ (52,605) |
| RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($) | May 31, 2016 | Aug. 31, 2015 |
| Related Party Transactions Details Narrative | ||
| Due to related party | $ 15,519 | $ 386 |
