Brain Scientific (BRSF) 10-K/A 13 Nov 17 2016 FY Annual report (amended) Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Mar. 06, 2017	Jun. 30, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	ALL SOFT GELS INC
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		10,000,000
Entity Public Float			$ 0
Amendment Flag	true
Amendment Description	This amendment no. 1 is being filed to correct the accounting and disclosure for the sale of 4,000,000 shares of common stock by the Company's Chief Executive Officer. In the Company's Form 10-K as originally filed, these shares were reported as returned to the Company by the Chief Executive Officer, then sold by the Company to third-party investors. This Form 10-K/A amends that disclosure as follows: The shares were sold by the Chief Executive Officer directly to the third party investors. Proceeds in the amount of $4,000 from the sale were remitted by these investors to the Company.
Entity Central Index Key	1,662,382
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Current assets
Cash and cash equivalents	$ 160	$ 50
Inventory	3,420	0
Total current assets	3,580	50
Total Assets	3,580	50
Current liabilities
Accounts payable	6,262	50
Due to related parties	42,863	50
Convertible notes payable	35,000
Total current liabilities	84,125	100
Stockholders’ equity (deficit)
Common stock, $0.001 par value, 50,000,000 shares authorized, 10,000,000 shares issued and outstanding as of December 31,2016 and 2015.	10,000	10,000
Additional paid-in capital	238	0
Subscription receivable	0	(10,000)
Accumulated deficit	(90,783)	(50)
Total stockholders’ equity (deficit)	(80,545)	(50)
Total liabilities and stockholders’ equity	$ 3,580	$ 50

BALANCE SHEETS (Parentheticals)

BALANCE SHEETS (Parentheticals) - $ / shares	Dec. 31, 2016	Dec. 31, 2015
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	10,000,000	10,000,000
Common stock, shares outstanding	10,000,000	10,000,000

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Revenue	$ 0	$ 0
Operating expenses:
General and administrative	90,495	50
Total operating expenses	90,495	50
Net Operating Loss	(90,495)	(50)
Other income (expense):
Interest expense	(238)	0
Total other expense	(238)	0
Loss before provision for income taxes	(90,733)	(50)
Provision for income taxes	0	0
Net loss	$ (90,733)	$ (50)
Net loss per share - basic and diluted (in Dollars per share)	$ (0.01)	$ 0
Weighted average shares outstanding - basic and diluted (in Shares)	9,921,393	10,000,000

STATEMENTS OF STOCKHOLDER'S EQU

STATEMENTS OF STOCKHOLDER'S EQUITY (DEFICIT) - 12 months ended Dec. 31, 2016 - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Common Stock Subscription Receivable [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2015	$ 10,000	$ 0	$ (10,000)	$ (50)	$ (50)
Balance (in Shares) at Dec. 31, 2015	10,000,000
Proceeds from stock subscriptions - Gene			$ 10,000		10,000
Imputed interest		238			238
Net loss				(90,733)	(90,733)
Balance at Dec. 31, 2016	$ 10,000	$ 238		$ (90,783)	$ (80,545)
Balance (in Shares) at Dec. 31, 2016	10,000,000

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (90,733)	$ (50)
Adjustments to reconcile net loss to net cash used in operating activities:
Imputed interest	238	0
Changes in assets and liabilities:
Inventory	(3,420)	0
Due to related party	52,813	0
Accounts payable	6,212	50
Net cash used in operating activities	(34,890)	0
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from related party advances	0	50
Proceeds from convertible notes payable	35,000	0
Net cash provided by (used in) financing activities	35,000	50
Net decrease in cash and cash equivalents	110	50
Cash and cash equivalents at beginning of period	50	0
Cash and cash equivalents at end of period	160	50
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest paid	0	0
Income taxes paid	0	0
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Officer salary offset against subscription receivable	$ 10,000	$ 0

Note 1 - Nature of Business and

Note 1 - Nature of Business and Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	Note 1 – Nature of Business and Significant Accounting Policies Reclassifications Certain prior year amounts have been reclassified to conform to the current period presentation. These reclassifications had no impact on net earnings, financial position, or cash flows. Nature of Business ALL SOFT GELS INC. (“the Company”) was incorporated in the state of Nevada on November 18, 2013 (“Inception”), to market a soft gel Kre-Alkalyn capsule. All Soft Gels, Inc. is a development stage company. The Company has a limited history of development stage operations. All Soft Gels, Inc. has commenced its major operations of having its one product a soft-gel capsule named All Soft Gels Kre-Alkalyn Liquid Gels, manufactured by an unaffiliated outside provider (Soft Gel Technologies, Inc. (SGTI) and the Company has not distributed the product to anyone. Basis of Presentation The financial statements have been prepared in accordance with United States generally accepted accounting principles and reflect all adjustments which, in the opinion of management, are necessary for a fair presentation. All such adjustments are of a normal recurring nature. The Company has adopted a fiscal year end of December 31st. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and the 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. Actual results could differ from those estimates. Cash and Cash Equivalents Cash and equivalents include investments with initial maturities of three months or less. The Company maintains its cash balances at credit-worthy financial institutions that are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. Deposits with these banks may exceed the amount of insurance provided on such deposits; however, these deposits typically may be redeemed upon demand and, therefore, bear minimal risk. The Company had no cash equivalents as of December 31, 2016 and December 31, 2015. Income Taxes The Company accounts for income taxes using the asset and liability method, which requires the establishment of deferred tax assets and liabilities for the temporary differences between the financial reporting basis and the tax basis of the Company’s assets and liabilities at enacted tax rates expected to be in effect when such amounts are realized or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is provided to the extent deferred tax assets may not be recoverable after consideration of the future reversal of deferred tax liabilities, tax planning strategies, and projected future taxable income. Fair Value of Financial Instruments Under FASB ASC 820-10-05, the Financial Accounting Standards Board establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements. This Statement reaffirms that fair value is the relevant measurement attribute. The adoption of this standard did not have a material effect on the Company’s financial statements as reflected herein. The carrying amounts of cash and accrued expenses reported on the balance sheet are estimated by management to approximate fair value primarily due to the short term nature of the instruments. The Company had no items that required fair value measurement on a recurring basis. Revenue recognition For revenue from product sales, the Company recognizes revenue using four basic criteria that must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management’s judgment regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company defers any revenue for which the product has not been delivered or is subject to refund until such time that the Company and the customer jointly determine that the product has been delivered or no refund will be required. Basic and Diluted Loss Per Share The basic net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted net loss per common share is computed by dividing the net loss adjusted on an “as if converted” basis, by the weighted average number of common shares outstanding plus potential dilutive securities. For the periods presented, there were no outstanding potential common stock equivalents and therefore basic and diluted earnings per share result in the same figure. Stock-Based Compensation The Company adopted FASB guidance on stock based compensation upon inception at November 18, 2013. Under FASB ASC 718-10-30-2, all share-based payments to employees, including grants of employee stock options, to be recognized in the income statement based on their fair values. Pro forma disclosure is no longer an alternative. The Company did not issue any stock or options for services or compensation for the years ended December 31, 2016 and December 31, 2015. Our employee stock-based compensation awards are accounted for under the fair value method of accounting, as such, we record the related expense based on the more reliable measurement of the services provided, or the fair market value of the stock issued multiplied by the number of shares awarded. We account for our employee stock options under the fair value method of accounting using a Black-Scholes valuation model to measure stock option expense at the date of grant. We do not backdate, re-price, or grant stock-based awards retroactively. As of the date of this report, we have not issued any stock options. Recently Issued Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). The update requires lessees to recognize assets and liabilities on the balance sheet for the rights and obligations created by long-term leases. The update also requires certain qualitative and quantitative disclosures about the amount, timing and uncertainty of cash flows arising from leases. Accounting by lessors will remain largely unchanged. This update is effective for annual and interim periods beginning after December 15, 2018, with early adoption permitted. Adoption will require a modified retrospective approach beginning with the earliest period presented. We are currently evaluating the potential impact of the update on our financial statements. In March 2016, the FASB issued ASU 2016-09, Compensation - Stock Compensation (Topic 718). The update covers such areas as the recognition of excess tax benefits and deficiencies, the classification of those excess tax benefits on the statement of cash flows, an accounting policy election for forfeitures, the amount an employer can withhold to cover income taxes and still qualify for equity classification and the classification of those taxes paid on the statement of cash flows. This update will be effective for reporting periods beginning after December 15, 2016, including interim periods within the reporting period. Early adoption is permitted. We are currently evaluating the potential impact of the update on our financial statements. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230). The update addresses eight specific cash flow issues and is intended to reduce diversity in practice in how certain cash receipts and cash payments are presented and classified in the statement of cash flows. This update will be effective for reporting periods beginning after December 15, 2017, including interim periods within the reporting period. Early adoption is permitted. We are currently evaluating the potential impact of the update on our financial statements. There are various other updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s consolidated financial position, results of operations or cash flows.

Note 2 - Going Concern

Note 2 - Going Concern	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Substantial Doubt about Going Concern [Text Block]	Note 2 – Going Concern As shown in the accompanying financial statements, the Company has incurred recurring net losses from operations resulting in an accumulated deficit of $90,783, has cash of $160 and has a working capital deficit of $80,545 as of December 31, 2016. The Company has generated no revenues. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Management is actively pursuing new ventures to increase revenues. In addition, the Company is currently seeking additional sources of capital to fund short term operations. The Company, however, is dependent upon its ability to secure equity and/or debt financing and there are no assurances that the Company will be successful, therefore, without sufficient financing it would be unlikely for the Company to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of any uncertainty as to the Company’s ability to continue as a going concern. The financial statements also do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.

Note 3 - Inventory

Note 3 - Inventory	12 Months Ended
	Dec. 31, 2016
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	Note 3 – Inventory Inventory consists of soft-gel capsules produced by an independent third- party vendor. At December 31, 2016 and 2015, inventory consisted of the following: 2016 2015 Finished Goods Inventory $ 3,420 $ - On December 15, 2016 the Company bought 1,200 Bottles of Liquid Gels from S.T Distributing for the amount of $3,420. Inventory is valued at the lower of cost or market, and is determined by the first-in, first-out method.

Note 4 - Convertible Notes Paya

Note 4 - Convertible Notes Payable	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	Note 4 – Convertible Notes Payable In November 2016, the Company issued a convertible note payable to a third party investor for cash proceeds in the amount of $35,000 (the “November 2016 Convertible Note”. The November 2016 Convertible Note is due 90 days from the date of the note. At the discretion of the investor, this note is also convertible into common stock of the Company 90 days after issuance at a rate of $0.002 per share, or a total of 17,500,000 shares. Since the conversion price of the November 2017 Convertible Note was above the stock price of $0.001 established in recent transactions, there was no beneficial conversion feature or discount associated with this note. The Company calculated imputed at the rate of 8% per year on this note, and charged the amount of $238 to operations and credited additional paid-in capital during the twelve months ended December 31, 2016.

Note 5 - Stockholder's Equity

Note 5 - Stockholder's Equity	12 Months Ended
	Dec. 31, 2016
Disclosure Text Block Supplement [Abstract]
Shareholders' Equity and Share-based Payments [Text Block]	Note 5 – Stockholders’ Equity The Company is authorized to issue 50,000,000 shares of $0.001 par value common stock. The Company has 10,000,000 common shares issued and outstanding as of December 31, 2016 and December 31, 2015. On November 18, 2013, the Company issued 10,000,000 founder’s shares of common stock at the par value of $0.001 to the Company’s CEO, Gene Nelson, in exchange for a subscription receivable in the amount of $10,000. During the twelve months ended December 31, 2016, the Company offset this subscription receivable against accrued salary due to Mr. Nelson. During the year ended December 31, 2016, the Company recorded imputed interest in the amount of $238 on the November 2016 Convertible Note. Imputed interest was charged to additional paid in capital during the period.

Note 6 - Related Party Transact

Note 6 - Related Party Transactions	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	Note 6 – Related Party Transactions On November 18, 2013, the Company issued 10,000,000 founder’s shares of common stock at the par value of $0.001 to the Company’s CEO, Gene Nelson in exchange for a subscription receivable in the amount of $10,000. During the twelve months ended December 31, 2016, the Company offset this subscription receivable against the accrued salary due to Mr. Nelson. . On December 22, 2015, the Company's CEO Gene Nelson provided an advance of $50 in cash, which was recorded as a current liability as of December 31, 2015. The advance was non-interest bearing and due on demand. In May 2016, Mr. Nelson sold to third-party investors 4,000,000 shares of common stock for $4,000 which was remitted to the Company by the third-party investors in May 2016. These shares were registered under Form S-1, which was deemed effective on April 22, 2016. Mr. Nelson, the selling shareholder of the shares to the third-party investors, in having them remit their payments to the Company, in essence loaned the company the $4,000 from the sales, for which he was repaid by the company at a later date. Effective January 15, 2016, the Company entered into an employment agreement with Gene Nelson, it’s President and Chief Executive Office. This agreement is for a two-year term, and provides Mr. Nelson with a salary of $55,000 per year. During the year ended December 31, 2016, the amount of $52,708 was accrued as payable to Mr. Nelson under this contract; of this amount. During the year ended December 31, 2016, $10,000 of Mr. Nelson’s accrued salary payable was offset against common stock subscriptions receivable. At December 31, 2016, the net amount due to Mr. Nelson for accrued salary was $42,708.

Note 7 - Income Taxes

Note 7 - Income Taxes	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	Note 7 – Income Taxes The Company accounts for income taxes under FASB ASC 740-10, which provides for an asset and liability approach of accounting for income taxes. Under this approach, deferred tax assets and liabilities are recognized based on anticipated future tax consequences, using currently enacted tax laws, attributed to temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts calculated for income tax purposes. As of December 31, 2016 and 2015, the Company had incurred a net operating loss and, accordingly, no provision for income taxes has been recorded. In addition, no benefit for income taxes has been recorded due to the uncertainty of the realization of any tax assets. The tax effects of the temporary differences that give rise to the Company’s estimated deferred tax assets and liabilities are as follows: December 31, December 31, 2016 2015 Federal and state statutory rate 34 % 34 % Net operating loss carry forwards 30,855 17 Valuation allowance for deferred tax assets (30,855 ) (17 ) Net deferred tax assets - - As of December 31, 2016 and 2015, the Company had net operating loss carry forwards of approximately $30,855 and $17 available to offset future taxable income. The net operating loss carry forwards, if not utilized, will begin to expire in 2037. Based on the available objective evidence, including the Company’s history of losses, management believes it is more likely than not that the net deferred tax assets will not be fully realizable. Accordingly, the Company has provided for a full valuation allowance against its net deferred tax assets at December 31, 2016 and 2015. The Company had no uncertain tax positions as of December 31, 2016.

Note 8 - Subsequent Events

Note 8 - Subsequent Events	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
Subsequent Events [Text Block]	Note 8 – Subsequent Events In December 2016, the Company issued a convertible note payable in the amount of $34,600 (the “December 2016 Convertible Note”). This note is due 90 days from the date of the note. At the discretion of the investor, this note is also convertible into common stock of the Company 90 days after issuance at a rate of $0.002 per share, or a total of 17,300,000 shares. Since the conversion price of the December 2016 Convertible Note was above the stock price of $0.001 established in recent transactions, there was no beneficial conversion feature associated with this note. The December 2016 Convertible Note was not funded until January 13, 2017, and therefore was not recorded on the books of the Company at December 31, 2016. On January 26, 2017, the Company engaged Island Stock Transfer to be the transfer agent for the Company’s common stock. We evaluated subsequent events after the balance sheet date through the date the financial statements were issued. We did not identify any additional material events or transactions occurring during this subsequent event reporting period that required further recognition or disclosure in these financial statements.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Reclassification, Policy [Policy Text Block]	Reclassifications Certain prior year amounts have been reclassified to conform to the current period presentation. These reclassifications had no impact on net earnings, financial position, or cash flows.
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The financial statements have been prepared in accordance with United States generally accepted accounting principles and reflect all adjustments which, in the opinion of management, are necessary for a fair presentation. All such adjustments are of a normal recurring nature. The Company has adopted a fiscal year end of December 31st.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and the 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. Actual results could differ from those estimates.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents Cash and equivalents include investments with initial maturities of three months or less. The Company maintains its cash balances at credit-worthy financial institutions that are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. Deposits with these banks may exceed the amount of insurance provided on such deposits; however, these deposits typically may be redeemed upon demand and, therefore, bear minimal risk. The Company had no cash equivalents as of December 31, 2016 and December 31, 2015.
Income Tax, Policy [Policy Text Block]	Income Taxes The Company accounts for income taxes using the asset and liability method, which requires the establishment of deferred tax assets and liabilities for the temporary differences between the financial reporting basis and the tax basis of the Company’s assets and liabilities at enacted tax rates expected to be in effect when such amounts are realized or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is provided to the extent deferred tax assets may not be recoverable after consideration of the future reversal of deferred tax liabilities, tax planning strategies, and projected future taxable income.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments Under FASB ASC 820-10-05, the Financial Accounting Standards Board establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements. This Statement reaffirms that fair value is the relevant measurement attribute. The adoption of this standard did not have a material effect on the Company’s financial statements as reflected herein. The carrying amounts of cash and accrued expenses reported on the balance sheet are estimated by management to approximate fair value primarily due to the short term nature of the instruments. The Company had no items that required fair value measurement on a recurring basis.
Revenue Recognition, Policy [Policy Text Block]	Revenue recognition For revenue from product sales, the Company recognizes revenue using four basic criteria that must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management’s judgment regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company defers any revenue for which the product has not been delivered or is subject to refund until such time that the Company and the customer jointly determine that the product has been delivered or no refund will be required.
Earnings Per Share, Policy [Policy Text Block]	Basic and Diluted Loss Per Share The basic net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted net loss per common share is computed by dividing the net loss adjusted on an “as if converted” basis, by the weighted average number of common shares outstanding plus potential dilutive securities. For the periods presented, there were no outstanding potential common stock equivalents and therefore basic and diluted earnings per share result in the same figure.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock-Based Compensation The Company adopted FASB guidance on stock based compensation upon inception at November 18, 2013. Under FASB ASC 718-10-30-2, all share-based payments to employees, including grants of employee stock options, to be recognized in the income statement based on their fair values. Pro forma disclosure is no longer an alternative. The Company did not issue any stock or options for services or compensation for the years ended December 31, 2016 and December 31, 2015. Our employee stock-based compensation awards are accounted for under the fair value method of accounting, as such, we record the related expense based on the more reliable measurement of the services provided, or the fair market value of the stock issued multiplied by the number of shares awarded. We account for our employee stock options under the fair value method of accounting using a Black-Scholes valuation model to measure stock option expense at the date of grant. We do not backdate, re-price, or grant stock-based awards retroactively. As of the date of this report, we have not issued any stock options.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). The update requires lessees to recognize assets and liabilities on the balance sheet for the rights and obligations created by long-term leases. The update also requires certain qualitative and quantitative disclosures about the amount, timing and uncertainty of cash flows arising from leases. Accounting by lessors will remain largely unchanged. This update is effective for annual and interim periods beginning after December 15, 2018, with early adoption permitted. Adoption will require a modified retrospective approach beginning with the earliest period presented. We are currently evaluating the potential impact of the update on our financial statements. In March 2016, the FASB issued ASU 2016-09, Compensation - Stock Compensation (Topic 718). The update covers such areas as the recognition of excess tax benefits and deficiencies, the classification of those excess tax benefits on the statement of cash flows, an accounting policy election for forfeitures, the amount an employer can withhold to cover income taxes and still qualify for equity classification and the classification of those taxes paid on the statement of cash flows. This update will be effective for reporting periods beginning after December 15, 2016, including interim periods within the reporting period. Early adoption is permitted. We are currently evaluating the potential impact of the update on our financial statements. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230). The update addresses eight specific cash flow issues and is intended to reduce diversity in practice in how certain cash receipts and cash payments are presented and classified in the statement of cash flows. This update will be effective for reporting periods beginning after December 15, 2017, including interim periods within the reporting period. Early adoption is permitted. We are currently evaluating the potential impact of the update on our financial statements. There are various other updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s consolidated financial position, results of operations or cash flows.

Note 3 - Inventory (Tables)

Note 3 - Inventory (Tables)	12 Months Ended
	Dec. 31, 2016
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	Inventory consists of soft-gel capsules produced by an independent third- party vendor. At December 31, 2016 and 2015, inventory consisted of the following: 2016 2015 Finished Goods Inventory $ 3,420 $ -

Note 7 - Income Taxes (Tables)

Note 7 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The tax effects of the temporary differences that give rise to the Company’s estimated deferred tax assets and liabilities are as follows: December 31, December 31, 2016 2015 Federal and state statutory rate 34 % 34 % Net operating loss carry forwards 30,855 17 Valuation allowance for deferred tax assets (30,855 ) (17 ) Net deferred tax assets - -

Note 2 - Going Concern (Details

Note 2 - Going Concern (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Retained Earnings (Accumulated Deficit)	$ (90,783)	$ (50)
Cash	160
Working Capital (Deficit)	$ 80,545

Note 3 - Inventory (Details)

Note 3 - Inventory (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Inventory, Net	$ 3,420	$ 0

Note 3 - Inventory (Details) -

Note 3 - Inventory (Details) - Schedule of Inventory, Current - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Schedule of Inventory, Current [Abstract]
Finished Goods Inventory	$ 3,420	$ 0

Note 4 - Convertible Notes Pa21

Note 4 - Convertible Notes Payable (Details)	1 Months Ended		12 Months Ended
	Dec. 31, 2016USD ($)$ / shares	Nov. 30, 2016USD ($)$ / shares	Dec. 31, 2016USD ($)$ / shares	Dec. 31, 2015USD ($)
Note 4 - Convertible Notes Payable (Details) [Line Items]
Imputed Interest			$ 238	$ 0
Convertible Notes Payable [Member]
Note 4 - Convertible Notes Payable (Details) [Line Items]
Debt Instrument, Face Amount	$ 34,600	$ 35,000	$ 34,600
Debt Instrument, Term		90 days
Debt Instrument, Convertible, Terms of Conversion Feature	this note is also convertible into common stock of the Company 90 days after issuance at a rate of $0.002 per share	this note is also convertible into common stock of the Company 90 days after issuance at a rate of $0.002 per share
Debt Instrument, Convertible, Conversion Price | $ / shares	$ 0.002	$ 0.002	$ 0.002
Debt Instrument, Convertible, Number of Equity Instruments	17,300,000	17,500,000
Debt Instrument, Imputed Interest Rate		8.00%
Imputed Interest		$ 238

Note 5 - Stockholder's Equity (

Note 5 - Stockholder's Equity (Details) - USD ($)	Nov. 18, 2013	Dec. 31, 2016	Dec. 31, 2015
Note 5 - Stockholder's Equity (Details) [Line Items]
Common Stock, Shares Authorized		50,000,000	50,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share)		$ 0.001	$ 0.001
Common Stock, Shares, Issued		10,000,000	10,000,000
Common Stock, Shares, Outstanding		10,000,000	10,000,000
Stock Issued During Period, Value, New Issues (in Dollars)		$ 10,000
Imputed Interest (in Dollars)		$ 238	$ 0
Chief Executive Officer [Member]
Note 5 - Stockholder's Equity (Details) [Line Items]
Common Stock, Par or Stated Value Per Share (in Dollars per share)	$ 0.001
Stock Issued During Period, Shares, New Issues	10,000,000
Shares Issued, Price Per Share (in Dollars per share)	$ 0.001
Stock Issued During Period, Value, New Issues (in Dollars)	$ 10,000

Note 6 - Related Party Transa23

Note 6 - Related Party Transactions (Details) - USD ($)	Jan. 15, 2016	Dec. 22, 2015	Nov. 18, 2013	May 31, 2016	Dec. 31, 2016	Dec. 31, 2015
Note 6 - Related Party Transactions (Details) [Line Items]
Common Stock, Par or Stated Value Per Share (in Dollars per share)					$ 0.001	$ 0.001
Stock Issued During Period, Value, New Issues					$ 10,000
Proceeds from Related Party Debt				$ 4,000	0	$ 50
Proceeds from Issuance or Sale of Equity				$ 4,000
Increase (Decrease) in Due to Related Parties					52,813	$ 0
Chief Executive Officer [Member]
Note 6 - Related Party Transactions (Details) [Line Items]
Stock Issued During Period, Shares, New Issues (in Shares)			10,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share)			$ 0.001
Stock Issued During Period, Value, New Issues			$ 10,000
Proceeds from Related Party Debt		$ 50
Stock Repurchased During Period, Shares (in Shares)				4,000,000
Officers' Compensation	$ 55,000
Accrued Salaries, Current					52,708
Increase (Decrease) in Due to Related Parties					10,000
Due to Related Parties					$ 42,708

Note 7 - Income Taxes (Details)

Note 7 - Income Taxes (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Operating Loss Carryforwards	$ 30,855	$ 17

Note 7 - Income Taxes (Detail25

Note 7 - Income Taxes (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Schedule of Deferred Tax Assets and Liabilities [Abstract]
Federal and state statutory rate	34.00%	34.00%
Net operating loss carry forwards	$ 30,855	$ 17
Valuation allowance for deferred tax assets	(30,855)	(17)
Net deferred tax assets	$ 0	$ 0

Note 8 - Subsequent Events (Det

Note 8 - Subsequent Events (Details) - Convertible Notes Payable [Member]	1 Months Ended
	Dec. 31, 2016USD ($)$ / shares	Nov. 30, 2016USD ($)$ / shares
Note 8 - Subsequent Events (Details) [Line Items]
Debt Instrument, Face Amount | $	$ 34,600	$ 35,000
Debt Instrument, Convertible, Terms of Conversion Feature	this note is also convertible into common stock of the Company 90 days after issuance at a rate of $0.002 per share	this note is also convertible into common stock of the Company 90 days after issuance at a rate of $0.002 per share
Debt Instrument, Convertible, Conversion Price | $ / shares	$ 0.002	$ 0.002
Debt Instrument, Convertible, Number of Equity Instruments	17,300,000	17,500,000