| Document And Entity Information - shares | 6 Months Ended | |
| Mar. 31, 2016 | May. 12, 2016 | |
| Document And Entity Information [Abstract] | ||
| Entity Registrant Name | KILLER WAVES HAWAII, INC | |
| Entity Central Index Key | 1,622,996 | |
| Trading Symbol | kwh | |
| Current Fiscal Year End Date | --09-30 | |
| Entity Filer Category | Smaller Reporting Company | |
| Entity Common Stock, Shares Outstanding | 15,720,000 | |
| Document Type | 10-Q | |
| Document Period End Date | Mar. 31, 2016 | |
| Amendment Flag | false | |
| Document Fiscal Year Focus | 2,016 | |
| Document Fiscal Period Focus | Q2 |
| Balance Sheets - USD ($) | Mar. 31, 2016 | Sep. 30, 2015 |
| Current Assets | ||
| Cash and cash equivalents | $ 7,742 | $ 27,275 |
| Prepaid legal fees | 4,000 | 2,185 |
| Total Current Assets | 11,742 | 29,460 |
| TOTAL ASSETS | 11,742 | 29,460 |
| Current Liabilities | ||
| Accounts payable | 3,283 | 825 |
| Total Current Liabilities | 3,283 | 825 |
| TOTAL LIABILITIES | $ 3,283 | $ 825 |
| Stockholders' Equity | ||
| Preferred stock: 25,000,000 authorized; $0.001 par value no shares issued and outstanding | ||
| Common stock: 100,000,000 authorized; $0.001 par value 15,720,000 shares issued and outstanding, respectively | $ 15,720 | $ 15,720 |
| Additional paid in capital | 61,480 | 61,480 |
| Accumulated deficit | (68,741) | (48,565) |
| Total Stockholder's Equity | 8,459 | 28,635 |
| TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY | $ 11,742 | $ 29,460 |
| Balance Sheets (Parentheticals) - $ / shares | Mar. 31, 2016 | Sep. 30, 2015 |
| Statement of Financial Position [Abstract] | ||
| Preferred stock, shares authorized | 25,000,000 | 25,000,000 |
| Preferred stock, par value (in dollars per share) | $ 0.001 | $ 0.001 |
| Preferred stock, shares issued | 0 | 0 |
| Preferred stock, shares outstanding | 0 | 0 |
| Common stock, shares authorized | 100,000,000 | 100,000,000 |
| Common stock, par value (in dollars per share) | $ 0.001 | $ 0.001 |
| Common stock, shares issued | 15,720,000 | 15,720,000 |
| Common Stock, shares outstanding | 15,720,000 | 15,720,000 |
| Statements of Operations (Unaudited) - USD ($) | 3 Months Ended | 6 Months Ended | ||
| Mar. 31, 2016 | Mar. 31, 2015 | Mar. 31, 2016 | Mar. 31, 2015 | |
| Income Statement [Abstract] | ||||
| Revenues | ||||
| Operating Expenses | ||||
| Selling, general and administrative | $ 18 | $ 29 | $ 51 | $ 3,162 |
| Professional fees | 6,332 | 20,125 | 41,973 | |
| Total operating expenses | 6,350 | $ 29 | 20,176 | 45,135 |
| Net loss | $ (6,350) | $ (29) | $ (20,176) | $ (45,135) |
| Basic and dilutive loss per common share (in dollars per share) | $ 0 | $ 0 | $ 0 | $ 0 |
| Weighted average number of common shares outstanding (in shares) | 15,720,000 | 15,557,148 | 15,720,000 | 13,229,525 |
| Statement of Cash Flows (Unaudited) - USD ($) | 6 Months Ended | |
| Mar. 31, 2016 | Mar. 31, 2015 | |
| CASH FLOWS FROM OPERATING ACTIVITIES: | ||
| Net loss | $ (20,176) | $ (45,135) |
| Changes in operating assets and liabilities: | ||
| Prepaid expenses | (1,815) | |
| Accounts payable | $ 2,458 | |
| Related party payable | $ 6 | |
| Net Cash Used in Operating Activities | $ (19,533) | $ (45,129) |
| CASH FLOWS FROM INVESTING ACTIVITIES: | ||
| Net Cash (Used in) Investing Activities | ||
| CASH FLOWS FROM FINANCING ACTIVITIES: | ||
| Proceeds from issuance of stock | $ 72,200 | |
| Net Cash Provided By Financing Activities | 72,200 | |
| Net increase in cash and cash equivalents | $ (19,533) | 27,071 |
| Cash and cash equivalents, beginning of period | 27,275 | 3,925 |
| Cash and cash equivalents, end of period | $ 7,742 | $ 30,996 |
| Supplemental cash flow information: | ||
| Cash paid for interest | ||
| Cash paid for taxes | ||
| ORGANIZATION AND DESCRIPTION OF BUSINESS | 6 Months Ended |
| Mar. 31, 2016 | |
| Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
| ORGANIZATION AND DESCRIPTION OF BUSINESS | NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS Killer Waves, Inc (the “Company”) is a Nevada corporation incorporated on September 24, 2014. It is based in Lawai, Hawaii. The accounting and reporting policies of the Company conform to accounting principles generally accepted in the United States of America, and the Company’s fiscal year end is September 30. Killer Waves intends to develop and operate water parks and wave pools in Hawaii. |
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | 6 Months Ended |
| Mar. 31, 2016 | |
| Accounting Policies [Abstract] | |
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Unaudited Interim Financial Statements The accompanying unaudited interim financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. Notes to the unaudited interim financial statements that would substantially duplicate the disclosures contained in the audited consolidated financial statements for fiscal year 2015 have been omitted; this report should be read in conjunction with the audited financial statements and the footnotes thereto for the fiscal year ended September 30, 2015 included within its Form 424(b)(3) as filed with the Securities and Exchange Commission on March 2, 2016. In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the financial statements presented not misleading. The results of operations for such interim periods are not necessarily indicative of operations for a full year. Use of Estimates The preparation of 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 disclosure of contingent assets and liabilities at the date of the financial statements. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments. Cash and Cash Equivalents Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company had $7,742 and $27,275 in cash and cash equivalents at March 31, 2016 and September 30, 2015, respectively. Net Loss Per Share of Common Stock The Company has adopted ASC Topic 260, “Earnings per Share,” The following table sets forth the computation of basic earnings per share, for the three and six months ended March 31, 2016 and 2015: Three Months Ended March 31, 2016 2015 Net loss $ (6,350 ) $ (29 ) Weighted average common shares issued and outstanding (Basic and Diluted) 15,720,000 15,557,148 Net loss per share, Basic and Diluted $ (0.00 ) $ (0.00 ) Six Months Ended March 31, 2016 2015 Net loss $ (20,176 ) $ (45,135 ) Weighted average common shares issued and outstanding (Basic and Diluted) 15,720,000 13,229,525 Net loss per share, Basic and Diluted $ (0.00 ) $ (0.00 ) The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding. Concentrations of Credit Risk The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables that it will likely incur in the near future. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company’s management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited. Financial Instruments The Company follows ASC 820, “ Fair Value Measurements and Disclosures, Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of March 31, 2016. The carrying values of our financial instruments, including, cash and cash equivalents, and accounts payable and accrued expenses, approximate their fair values due to the short-term maturities of these financial instruments. Income Taxes The Company uses the liability method of accounting for income taxes. Under the liability method, deferred tax assets and liabilities are determined based on differences between financial reporting and the tax basis of assets, liabilities, the carry forward of operating losses and tax credits, and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. An allowance against deferred tax assets is recorded when it is more likely than not that such tax benefits will not be realized. Share-based Expenses ASC 718 “ Compensation – Stock Compensation ” prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, “ Equity – Based Payments to Non-Employees.” No stock-based compensations costs were incurred for the period ended March 31, 2016. Commitments and Contingencies The Company follows ASC 450-20 , “Loss Contingencies Revenue Recognition The Company will recognize revenue from the sale of products and services in accordance with ASC 605, “Revenue Recognition.” i) Persuasive evidence for an agreement exists; ii) Service has been provided; iii) The fee is fixed or determinable; and, iv) Collection is reasonably assured. Recent Accounting Pronouncements Management has considered all recent accounting pronouncements issued since the last audit of our financial statements. The Company's management believes that these recent pronouncements will not have a material effect on the Company's financial statements. |
| GOING CONCERN | 6 Months Ended |
| Mar. 31, 2016 | |
| Going Concern Abstract [Abstract] | |
| GOING CONCERN | NOTE 3 - GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. As of March 31, 2016, the Company has a loss from operations of $20,176, an accumulated deficit of $68,741 and has earned no revenues since inception. The Company intends to fund operations through equity financing arrangements, which may be insufficient to fund its capital expenditures, working capital and other cash requirements for the year ended September 30, 2016. The ability of the Company to emerge from the development stage is dependent upon, among other things, obtaining additional financing to continue operations, and development of its business plan. In response to these problems, management intends to raise additional funds through public or private placement offerings. These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty. |
| EQUITY | 6 Months Ended |
| Mar. 31, 2016 | |
| Equity [Abstract] | |
| EQUITY | NOTE 4 - EQUITY Preferred Stock The Company has authorized 25,000,000 preferred shares with a par value of $0.001 per share. The Board of Directors are authorized to divide the authorized shares of Preferred Stock into one or more series, each of which shall be so designated as to distinguish the shares thereof from the shares of all other series and classes. There were no preferred shares issued and outstanding as of March 31, 2016. Common Stock The Company has authorized 100,000,000 common shares with a par value of $0.001 per share. Each common share entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the corporation is sought. As of March 31, 2016 and September 30, 2015, the Company has 15,720,000 common shares of common stock issued and outstanding, respectively. The Company has no stock option plan, warrants or other dilutive securities. |
| SUBSEQUENT EVENTS | 6 Months Ended |
| Mar. 31, 2016 | |
| Subsequent Events [Abstract] | |
| SUBSEQUENT EVENTS | NOTE 5 - SUBSEQUENT EVENTS Management has evaluated subsequent events through the date these financial statements were available to be issued. Based on our evaluation no other events have occurred that require disclosure. |
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 6 Months Ended |
| Mar. 31, 2016 | |
| Accounting Policies [Abstract] | |
| Use of Estimates | Use of Estimates The preparation of 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 disclosure of contingent assets and liabilities at the date of the financial statements. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments. |
| Cash and Cash Equivalents | Cash and Cash Equivalents Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company had $7,742 and $27,275 in cash and cash equivalents at March 31, 2016 and September 30, 2015, respectively. |
| Net Loss Per Share of Common Stock | Net Loss Per Share of Common Stock The Company has adopted ASC Topic 260, “Earnings per Share,” The following table sets forth the computation of basic earnings per share, for the three and six months ended March 31, 2016 and 2015: Three Months Ended March 31, 2016 2015 Net loss $ (6,350 ) $ (29 ) Weighted average common shares issued and outstanding (Basic and Diluted) 15,720,000 15,557,148 Net loss per share, Basic and Diluted $ (0.00 ) $ (0.00 ) Six Months Ended March 31, 2016 2015 Net loss $ (20,176 ) $ (45,135 ) Weighted average common shares issued and outstanding (Basic and Diluted) 15,720,000 13,229,525 Net loss per share, Basic and Diluted $ (0.00 ) $ (0.00 ) The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding. |
| Concentrations of Credit Risk | Concentrations of Credit Risk The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables that it will likely incur in the near future. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company’s management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited. |
| Financial Instruments | Financial Instruments The Company follows ASC 820, “ Fair Value Measurements and Disclosures, Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of March 31, 2016. The carrying values of our financial instruments, including, cash and cash equivalents, and accounts payable and accrued expenses, approximate their fair values due to the short-term maturities of these financial instruments. |
| Income Taxes | Income Taxes The Company uses the liability method of accounting for income taxes. Under the liability method, deferred tax assets and liabilities are determined based on differences between financial reporting and the tax basis of assets, liabilities, the carry forward of operating losses and tax credits, and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. An allowance against deferred tax assets is recorded when it is more likely than not that such tax benefits will not be realized. |
| Share-based Expenses | Share-based Expenses ASC 718 “ Compensation – Stock Compensation ” prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, “ Equity – Based Payments to Non-Employees.” No stock-based compensations costs were incurred for the period ended March 31, 2016. |
| Commitments and Contingencies | Commitments and Contingencies The Company follows ASC 450-20 , “Loss Contingencies |
| Revenue Recognition | Revenue Recognition The Company will recognize revenue from the sale of products and services in accordance with ASC 605, “Revenue Recognition.” i) Persuasive evidence for an agreement exists; ii) Service has been provided; iii) The fee is fixed or determinable; and, iv) Collection is reasonably assured. |
| Recent Accounting Pronouncements | Recent Accounting Pronouncements Management has considered all recent accounting pronouncements issued since the last audit of our financial statements. The Company's management believes that these recent pronouncements will not have a material effect on the Company's financial statements. |
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 6 Months Ended |
| Mar. 31, 2016 | |
| Accounting Policies [Abstract] | |
| Schedule of computation of basic earnings per share | Three Months Ended March 31, 2016 2015 Net loss $ (6,350 ) $ (29 ) Weighted average common shares issued and outstanding (Basic and Diluted) 15,720,000 15,557,148 Net loss per share, Basic and Diluted $ (0.00 ) $ (0.00 ) Six Months Ended March 31, 2016 2015 Net loss $ (20,176 ) $ (45,135 ) Weighted average common shares issued and outstanding (Basic and Diluted) 15,720,000 13,229,525 Net loss per share, Basic and Diluted $ (0.00 ) $ (0.00 ) |
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) | 3 Months Ended | 6 Months Ended | ||
| Mar. 31, 2016 | Mar. 31, 2015 | Mar. 31, 2016 | Mar. 31, 2015 | |
| Accounting Policies [Abstract] | ||||
| Net loss | $ (6,350) | $ (29) | $ (20,176) | $ (45,135) |
| Weighted average common shares issued and outstanding (Basic and Diluted) (in shares) | 15,720,000 | 15,557,148 | 15,720,000 | 13,229,525 |
| Net loss per share, Basic and Diluted (in dollars per share) | $ 0 | $ 0 | $ 0 | $ 0 |
| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($) | Mar. 31, 2016 | Sep. 30, 2015 | Mar. 31, 2015 | Sep. 30, 2014 |
| Accounting Policies [Abstract] | ||||
| Cash and cash equivalents | $ 7,742 | $ 27,275 | $ 30,996 | $ 3,925 |
| GOING CONCERN (Details) - USD ($) | 6 Months Ended | |
| Mar. 31, 2016 | Sep. 30, 2015 | |
| Going Concern Abstract [Abstract] | ||
| Loss from operations | $ (20,176) | |
| Accumulated deficit | $ (68,741) | $ (48,565) |
| EQUITY (Details) - $ / shares | 6 Months Ended | |
| Mar. 31, 2016 | Sep. 30, 2015 | |
| Equity [Abstract] | ||
| Preferred stock, shares authorized | 25,000,000 | 25,000,000 |
| Preferred stock, par value (in dollars per share) | $ 0.001 | $ 0.001 |
| Preferred stock, shares outstanding | 0 | 0 |
| Preferred stock, shares issued | 0 | 0 |
| Common stock, shares authorized | 100,000,000 | 100,000,000 |
| Common stock, par value (in dollars per share) | $ 0.001 | $ 0.001 |
| Common stock, voting rights | one vote | |
| Common stock, shares issued | 15,720,000 | 15,720,000 |
| Common Stock, shares outstanding | 15,720,000 | 15,720,000 |
