| Document and Entity Information - shares | 3 Months Ended | |
| Sep. 30, 2017 | Oct. 31, 2017 | |
| Document And Entity Information | ||
| Entity Registrant Name | Kinder Holding Corp. | |
| Entity Central Index Key | 1,625,288 | |
| Document Type | 10-Q | |
| Document Period End Date | Sep. 30, 2017 | |
| Amendment Flag | false | |
| Current Fiscal Year End Date | --06-30 | |
| Entity Filer Category | Smaller Reporting Company | |
| Entity Common Stock, Shares Outstanding | 100,000,000 | |
| Trading Symbol | KDRH | |
| Document Fiscal Period Focus | Q1 | |
| Document Fiscal Year Focus | 2,018 |
| Balance Sheets - USD ($) | Sep. 30, 2017 | Jun. 30, 2017 |
| Current assets | ||
| Cash | ||
| Total current assets | ||
| Total Assets | 0 | 0 |
| Current liabilities | ||
| Accounts payable - trade | 10,000 | |
| Accounts payable - related party | 60,000 | 60,000 |
| Accrued interest - related party | 13,866 | 12,235 |
| Advances from related party | 22,241 | 19,341 |
| Total current liabilities | 106,107 | 91,576 |
| Stockholders' deficit | ||
| Preferred stock, $.0001 par value; 10,000,000 authorized; none issued | ||
| Common stock, $0.0001 par value; 100,000,000 shares authorized; 25,110,192 issued and outstanding - September 30, 2017; and 22,710,192 June 30, 2017 | 2,511 | 2,271 |
| Additional paid in capital | 431,814 | 54 |
| Accumulated deficit | (540,432) | (93,901) |
| Total stockholders' deficit | (106,107) | (91,576) |
| Total Liabilities and Stockholders' Deficit | $ 0 | $ 0 |
| Balance Sheets (Parenthetical) - $ / shares | Sep. 30, 2017 | Jun. 30, 2017 |
| Statement of Financial Position [Abstract] | ||
| Preferred stock, par value | $ .0001 | $ .0001 |
| Preferred stock, shares authorized | 10,000,000 | 10,000,000 |
| Preferred stock, shares issued | ||
| Common stock, par value | $ .0001 | $ .0001 |
| Common stock, shares authorized | 100,000,000 | 100,000,000 |
| Common stock, shares issued | 25,110,192 | 22,710,192 |
| Common stock, shares outstanding | 25,110,192 | 22,710,192 |
| Statements of Operations and Comprehensive Loss (Unaudited) - USD ($) | 3 Months Ended | |
| Sep. 30, 2017 | Sep. 30, 2016 | |
| Income Statement [Abstract] | ||
| Revenue | ||
| Costs and expenses: | ||
| General and administrative | 444,900 | 5,330 |
| Total costs and expenses | 444,900 | 5,330 |
| Other income and expenses: | ||
| Interest expense | 1,631 | 1,373 |
| Total other expenses | 1,631 | 1,373 |
| Net loss and comprehensive loss | $ (446,531) | $ (6,703) |
| Per share amounts: | ||
| Loss per share, basic and diluted | $ (0.02) | $ 0 |
| Weighted average shares outstanding | ||
| Basic and diluted | 23,369,533 | 22,710,192 |
| Statements of Cash Flows (Unaudited) - USD ($) | 3 Months Ended | |
| Sep. 30, 2017 | Sep. 30, 2016 | |
| Cash flows from operating activities: | ||
| Net loss | $ (446,531) | $ (6,703) |
| Adjustments required to reconcile net loss to cash used in operating activities | ||
| Common stock issued for services | 432,000 | |
| Changes in assets and liabilities | ||
| Increase in accounts payable-trade | 10,000 | |
| Increase in accrued interest | 1,631 | 1,373 |
| Cash flows used by operating activities | (2,900) | (5,330) |
| Cash flows from financing activities: | ||
| Advances from related party | 2,900 | 5,330 |
| Cash provided by financing activities | 2,900 | 5,330 |
| Net increase (decrease) in cash | ||
| Cash - beginning of period | ||
| Cash - end of period | ||
| Nature of Business and Basis of Presentation | 3 Months Ended |
| Sep. 30, 2017 | |
| Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
| Nature of Business and Basis of Presentation | Note 1 – Nature of Business and Basis of Presentation Nature of Business The Company was incorporated on November 10, 1952 in Michigan as Gantos, Inc. On July 21, 2008, the Company completed its change in domicile to Delaware and subsequently changed its name to Kinder Holding Corp. (“Kinder”). Since bankruptcy liquidation in June 2000, the Company has not had any operations and adopted “fresh-start” accounting as of June 21, 2000 in accordance with procedures specified by AICPA Statement of Position No. 90-7, “Financial Reporting by Entities in Reorganization under the Bankruptcy Code.” As of October 13, 2017, the Company completed a reverse acquisition of Intiva BioPharma Inc., a Colorado corporation (“BioPharma”). Certain activity during the quarter ended September 30, 2017 was undertaken in anticipation of completing the acquisition of BioPharma. As of result of the reverse acquisition, the Company is no longer considered a “shell” company. For additional details on the acquisition of BioPharmasee Note 5 Subsequent Events. Basis of Presentation The Financial Statements presented herein have been prepared by us in accordance with the accounting policies described in our June 30, 2017 audited financial statements and should be read in conjunction with the notes to financial statements which appear as part of those financial statements. The preparation of these financial statements in conformity with accounting principles generally accepted in the United States of America requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. On an ongoing basis, we evaluate our estimates, including those related to intangible assets, income taxes, insurance obligations and contingencies and litigation. We base our estimates on historical experience and on various other assumptions that are believed to be 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 resources. Actual results may differ from these estimates under different assumptions or conditions. In the opinion of Management, the information furnished in these interim financial statements reflects all adjustments necessary for a fair statement of the financial position and results of operations and cash flows as of and for the three-month periods ended September 30, 2017 and 2016. All such adjustments are of a normal recurring nature. The Financial Statements have been prepared in accordance with the instructions to Form 10-Q and therefore do not include some information and notes necessary to conform with annual reporting requirements. |
| Recently Issued Accounting Pronouncements | 3 Months Ended |
| Sep. 30, 2017 | |
| New Accounting Pronouncements and Changes in Accounting Principles [Abstract] | |
| Recently Issued Accounting Pronouncements | Note 2 – Recently Issued Accounting Pronouncements In January 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2017-04, Intangibles - Goodwill and Other (Topic 350) . ASU 2017-04 simplifies the subsequent measurement of goodwill by removing the second step of the two-step impairment test. The amendment requires an entity to perform its annual, or interim goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An impairment charge should be recognized for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. An entity still has the option to perform the qualitative assessment for a reporting unit to determine if the quantitative impairment test is necessary. The amendment should be applied on a prospective basis. ASU 2017-04 is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The Company is currently evaluating the impact of adopting this ASU on its financial statements. In January 2017, the FASB issued ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business, which clarifies the definition of a business to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The standard will be effective for the Company in the first quarter of 2018. Early adoption is permitted. The Company is currently evaluating the impact of adopting this ASU on its financial statements. There are no other recently issued accounting pronouncements that the Company has yet to adopt that are expected to have a material effect on its financial position, results of operations, or cash flows. |
| Earnings Per Common Share | 3 Months Ended |
| Sep. 30, 2017 | |
| Earnings Per Share [Abstract] | |
| Earnings Per Common Share | Note 3 - Earnings per Common Share The Company computes net income (loss) per share in accordance with ASC 260, Earning per Share. ASC 260 requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. 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. |
| Related Party Transactions | 3 Months Ended |
| Sep. 30, 2017 | |
| Related Party Transactions [Abstract] | |
| Related Party Transactions | Note 4 - Related Party Transactions Due to Related Parties Accounts payable and advances due to related parties consist of general and administrative expenses paid for on our behalf by our controlling shareholder, Intiva USA Inc (Intiva USA), are due on demand and bear interest at 8% per annum. At September 30, 2017 and June 30, 2017 accounts payable and advances due to Intiva USA. aggregated $82,241 and $79,341, respectively. Share Issuance to Related Parties In September 2017, the Company entered into a Securities Services Agreement with Compliance Services Corp. pursuant to which the Company issued a total of 2,400,000 shares of its common stock, valued at $432,000 ($0.18 per share), to the former control persons of the Company, as consideration for advisory services in connection with the reverse merger with BioPharma. Accrued and Imputed Interest on Related Party Advances and Payables During the periods ended September 30, 2017 and 2016, the Company incurred interest expense on advances made to the Company of $1,631 and $1,373, respectively. |
| Subsequent Events | 3 Months Ended |
| Sep. 30, 2017 | |
| Subsequent Events [Abstract] | |
| Subsequent Events | Note 5 - Subsequent Events On August 8, 2017, the Company entered into a Share Exchange Agreement, as amended and restated on October 13, 2017, (the “Agreement”), with BioPharma. Pursuant to the terms of the Agreement, Kinder shall issue to the shareholders of BioPharma 42,642,712 post-reverse stock-split shares of Kinder’s common stock, par value $0.0001 (“Common Stock”), in exchange for all of the issued and outstanding shares of BioPharma capital stock, thereby making BioPharma a wholly-owned subsidiary of Kinder. As part of the Closing of the Agreement, the 20,000,000 pre-reverse split shares of Common Stock of Kinder previously purchased by Intiva USA, effective on June 26, 2017 in a change in control transaction from the control shareholders of Kinder, shall be canceled. Subsequent to the Closing, Kinder will undertake to implement certain corporate actions, to include filing with the State of Delaware a Certificate of Amendment to Kinder’s Articles of Incorporation to: ● Increase the number of shares of authorized Common Stock to 200,000,000 shares from 100,000,000 shares. ● Change the name of the company from Kinder Holding Corp. to Intiva BioPharma Inc. ● Implement a one for six (1:6) reverse stock split of Kinder’s issued and outstanding shares of common stock, par value $0.0001 per share. On October 13, 2017, the Closing of the Agreement became effective, and as a result of the share exchange, BioPharma became a wholly-owned subsidiary of the Company and the results of business will be consolidated on the Company’s consolidated financial statements. For financial reporting purposes, the transaction is to be accounted for as an additional capitalization of BioPharma with BioPharma as the accounting acquirer (reverse acquirer). The operations of BioPharma will be the continuing operations of the Company. The unaudited pro forma condensed consolidated financial information has been prepared in accordance with Rule 8-05 of Regulation S-X. The accompanying pro forma combined balance sheet as of September 30, 2017 has been prepared to give effect to the acquisition of BioPharma as if the reverse acquisition occurred on September 30, 2017. The combined balance sheet presents the historical financial information of Kinder as of September 30, 2017, as adjusted for the acquisition of BioPharma, accounted for as a reverse acquisition. The accompanying pro forma combined statements of operations for the three months ended September 30, 2017 combines the historical financial information of BioPharma for the three months ended September 30, 2017 with the historical information of the Company for the three months ended September 30, 2017 as if the reverse acquisition had occurred on July 1, 2017. The unaudited pro forma condensed consolidated financial information is presented for illustrative purposes only. The pro forma condensed consolidated financial statements do not necessarily reflect what the combined company’s financial condition or results of operations would have been had the Transaction occurred on the dates indicated. They also may not be useful in predicting the future financial condition and results of operations of the combined company. The actual financial position and results of operations may differ significantly from the pro forma amounts reflected herein due to a variety of factors. The unaudited pro forma condensed consolidated financial information does not reflect the realization of any expected cost savings or other synergies from the combination of Kinder and BioPharma as a result of restructuring activities and other planned cost saving initiatives following the completion of the Transaction. The assumptions and estimates underlying the unaudited adjustments to the pro forma condensed consolidated financial information are described in the accompanying notes, which should be read together with the pro forma condensed consolidated financial information. The unaudited pro forma condensed consolidated financial statements should be read together with (i) Kinder’s historical financial statements which are included herein and in the Company’s latest annual report on Form 10-K and (ii) BioPharma’s historical financial statements included in the Form 8-K filed October 16, 2017. |
| Related Party Transactions (Details Narrative) - USD ($) | 1 Months Ended | 3 Months Ended | ||
| Sep. 30, 2017 | Sep. 30, 2017 | Sep. 30, 2016 | Jun. 30, 2016 | |
| Interest expense | $ 1,631 | $ 1,373 | ||
| Intiva USA [Member] | ||||
| Debt interest rate | 8.00% | 8.00% | ||
| Due to related parties | $ 82,241 | $ 82,241 | $ 79,341 | |
| Compliance Services Corp [Member] | Securities Services Agreement [Member] | ||||
| Number of common stock shares issued | 2,400,000 | |||
| Value of common stock shares issued | $ 432,000 | |||
| Share issued price per share | $ 0.18 | $ 0.18 | ||
| Subsequent Events (Details Narrative) - $ / shares | Aug. 08, 2017 | Sep. 30, 2017 | Jun. 30, 2017 |
| Common stock par value | $ .0001 | $ .0001 | |
| Increased number of common stock shares authorized | 100,000,000 | 100,000,000 | |
| Subsequent Event [Member] | |||
| Common stock par value | $ 0.0001 | ||
| Reverse stock split | one for six (1:6) | ||
| Subsequent Event [Member] | Minimum [Member] | |||
| Increased number of common stock shares authorized | 100,000,000 | ||
| Subsequent Event [Member] | Maximum [Member] | |||
| Increased number of common stock shares authorized | 200,000,000 | ||
| Subsequent Event [Member] | Share Exchange Agreement [Member] | Post-Reverse Stock-Split [Member] | |||
| Reverse stock-split shares | 42,642,712 | ||
| Common stock par value | $ 0.0001 | ||
| Subsequent Event [Member] | Share Exchange Agreement [Member] | Pre-Reverse Split [Member] | |||
| Reverse stock-split shares | 20,000,000 |
