| Summary of Significant Accounting Policies | NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying condensed consolidated
financial statements of the Company have been prepared in accordance with U.S. GAAP. Principles of Consolidation The Company, GSS, GKUSA and GK Laboratories,
were effectively controlled by the same majority stockholder of the Company and were therefore considered under common control
for periods prior to June 1, 2015. As the Company was formed in 2015 and GKUSA and GK Laboratories had no operations, these financial
statements essentially represent the operations of GSS for the three months ended March 31, 2015. GK Laboratories had minimal operations
for the three months ended March 31, 2016 as it began its research activities, prior to suspending operations July 1, 2016. Concentrations As of December 31, 2015, the Company
had four customers which individually accounted for in excess of 10% of total accounts receivable with totals of $102,803, $88,238,
$62,478 and $59,388, of total outstanding accounts receivable or 25%, 22%, 15% and 15%, respectively. As of March 31, 2016, the
Company had four customers each of which accounted for in excess of 10% of total accounts receivable of $141,684, $129,710, $101,523
and $84,622, respectively, of total outstanding accounts receivable or 24%, 22%, 17% and 14%, respectively. For the three months
ended March 31, 2016, the Company had three customers which accounted for in excess of 10% of total revenues, accounting for $1,565,385,
$584,542, and $453,787 of revenues, or 44%, 16%, and 13%, respectively, as compared to two customers that accounted for $1,559,419,
and $366,797, or 56% and 13%, of total revenues for the three months ended March 31, 2015. Revenue Recognition For the three months ended March 31,
2016 and 2015, the Company derived its revenues from temporary and permanent staffing services provided by GSS. Net service revenue,
as presented in the accompanying condensed consolidated statements of operations, represents services rendered to customers, less
sales adjustments and allowances. The Company records revenue on a gross basis as a principal instead of on a net basis as an agent
in the presentation of revenues and expenses. Temporary staffing services revenues
are recognized when the services are rendered by the Companys temporary employees. Employees placed on temporary assignment
by the Company are the Companys legal employees while they are working on assignments. The Company pays all related costs
of employment, including workers compensation insurance, state and federal unemployment taxes, social security, and certain
fringe benefits. The Company assumes the risk of acceptability of its employees to its customers. Permanent staffing services revenues
are recognized when employment candidates accept offers of permanent employment and commence employment. The Company has a history
of estimating the effect of permanent placement candidates who do not remain with its clients through the 90-day guarantee period.
Allowances are established to estimate these losses. As of March 31, 2016 and 2015, there were no candidates placed that did not
stay for the 90-day guarantee period therefore there was no allowance deemed necessary. Fees to clients are generally calculated
as a percentage of the new employees annual compensation. No fees for permanent placement services are charged to employment
candidates. Cost of Services Direct costs of temporary staffing services
consist of payroll, payroll taxes, workers compensation and benefit costs for the Companys temporary employees, as
well as reimbursable expenses. Direct costs of permanent staffing services consist of reimbursable expenses. Advertising Costs The Company expenses all advertising
costs as incurred. The advertising costs were $17,746 and $7,674 for the three months ended March 31, 2016 and 2015, respectively. |
