10-Q/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q/A

Amendment No. 1

(Mark One)

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 2015

[  ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from __________ to __________

Commission file number 000-53982

SOLARIS POWER CELLS, INC.

(Exact name of registrant as specified in its charter)

Nevada	46-3386352
(State or other jurisdiction	(I.R.S. Employer
of incorporation or organization)	Identification No.

3111 E. Tahquitz Canyon Way, Palm Springs, California, 92262
(Address of principal executive offices) (zip code)

760-600-5272

(Registrant’s telephone number, including area code)

Not Applicable

(Former name, former address and former fiscal year, if changed since last report)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [X] No [  ]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).Yes [X] No [  ]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definitions of “large accelerated filer,” “accelerated filer,” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer [  ]	Accelerated filer [  ]
	(Do not check if a smaller reporting company)
Non-accelerated filer [  ]	Smaller reporting company [X]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [  ] No [X]

APPLICABLE ONLY TO CORPORATE ISSUERS

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date 104,713,782 common shares issued and outstanding as at November 11, 2015.

Explanatory Note

This Amendment No. 1 to the Registrant’s Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2015 (the “10-Q Report”) is being filed solely to file Exhibit 101 XBRL interactive data files that were inadvertently omitted. This Amendment No. 1 does not otherwise change or update the disclosures set forth in the 10-Q Report as originally filed and does not otherwise reflect events occurring after the original filing of the 10-Q Report.

EXHIBIT INDEX

Exhibit Number	Description of Exhibit
(3)	Articles of Incorporation and Bylaws
3.1	Articles of Incorporation (incorporated by reference from our Registration Statement on Form SB-2 filed on September 18, 2007)
3.2	Certificate of Change dated effective August 12, 2013 (incorporated by reference from our Current Report on Form 8-K filed on August 16, 2013)
3.3	Bylaws (incorporated by reference from our Registration Statement on Form SB-2 filed on September 18, 2007)
(5)	Departure of Directors or Certain Officers
5.1	Departure of Raymond Madick on July 21, 2014 (incorporated by reference from our Current Report on Form 8-K filed on July 22, 2014)
5.2	Departure of Vincent Palmieri on September 2, 2014 as its CEO. (incorporated by reference from our Current Report on Form 8-K filed on September 19, 2014)
5.3	Departure of Vincent Palmieri on September 29, 2014 as a board member. (incorporated by reference from our Current Report on Form 8-K filed on September 30, 2014)
(10)	Material Contracts
10.1	Lease Agreement dated April 1, 2014 (incorporated by reference from our Current Report on Form 8-K filed on April 4, 2014)
10.2	Sale of exempt non-affiliate unregistered equities dated May 20, 2014 (incorporated by reference from our Current Report on Form 8-K filed on May 20, 2014)
10.3	Debt financing secured by 135,000,000 shares on September 2, 2014 (incorporated by reference from our Current Report on Form 8-K filed on September 8, 2014)
(21)	Subsidiaries
21.1	None
(31)	Rule 13a-14 Certifications
31.1*	Section 302 Certification under Sarbanes-Oxley Act of 2002 of Leonard M. Caprino
(32)	Section 1350 Certifications
32.1*	Section 906 Certification under Sarbanes-Oxley Act of 2002 of Leonard M. Caprino
101.INS*	XBRL Instance Document
101.SCH*	XBRL Taxonomy Extension Schema
101.CAL*	XBRL Taxonomy Extension Calculation Linkbase
101.DEF*	XBRL Taxonomy Extension Definition Linkbase
101.LAB*	XBRL Taxonomy Extension Label Linkbase
101.PRE*	XBRL Taxonomy Extension Presentation Linkbase

*Filed herewith

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

SOLARIS POWER CELLS, INC.

/s/ Leonard M. Caprino

Leonard M. Caprino

Chief Executive Officer

(Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer)

Date: November 18, 2015

EX-31.1

Exhibit 31.1

CERTIFICATION PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Leonard M. Caprino, certify that:

1.	I have reviewed this quarterly report on Form 10-Q of Solaris Power Cells, Inc.;
2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4.	I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a)	designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to me by others within those entities, particularly during the period in which this report is being prepared;
(b)	designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under my supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
(c)	evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report my conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
(d)	disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a)	all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
(b)	any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Dated: November 18, 2015

/s/ Leonard M. Caprino

Leonard M. Caprino
Chief Executive Officer, Treasurer and Director

(Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer)

EX-32.1

Exhibit 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

The undersigned, Leonard M. Caprino, Chief Executive Officer and Treasurer, of Solaris Power Cells, Inc., hereby certifies, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1)	the quarterly report on Form 10-Q of Solaris Power Cells, Inc. for the period ending September 30, 2015 (the “Report”) fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(2)	the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of Solaris Power Cells, Inc.

Dated: November 18, 2015

/s/ Leonard M. Caprino

Leonard M. Caprino

Chief Executive Officer, Treasurer and Director

(Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer)

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement required by Section 906, has been provided to Solaris Power Cells, Inc. and will be retained by Solaris Power Cells, Inc. and furnished to the Securities and Exchange Commission or its staff upon request.

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Notes Payable

9 Months Ended

Sep. 30, 2015

Debt Disclosure [Abstract]

Notes Payable

NOTE 4 –NOTES PAYABLE

The Company entered into a convertible note agreement on September 2, 2014 for $500,000. Pursuant to the agreement, the Company shall receive $450,000 against the $500,000 note, after the original issue discount of $50,000. The Maturity Date of the note is 2 years from the date of each advance. The Lender has the right, at any time after the advance, at its election, to convert all or part of the outstanding and unpaid principal sum and accrued interest (and any other fees) into shares of fully paid and non-assessable shares of common stock of the Company as per the conversion formula. The conversion price is the lesser of $0.26 or 60% of the lowest trade price in the 25 trading days previous to the conversion. If the Company does not repay on or before 90 days from the date of advance, a one-time interest charge of 12% shall be applied to the principal sum. The Lender advanced $50,000 at the closing of note. Pursuant to the terms of the note, the original issue discount amounted to $5,556. Since, the note did not have a conventional conversion feature and had a variable conversion price indexed to the market price, the conversion feature was separately valued and was recorded as a derivative liability. The Company issued 3,477,098 shares from March 5, 2015 to June 22, 2015 for the full conversion of the note. The Company fully amortized the original issue discount of $5,556 and removed the related derivative liability of $114,143, on the conversion of the note.

On February 25, 2015, the lender advanced another $30,000 against the same note. The Company recorded an interest and original issue discount of $7,333 which is being amortized over the term of the note of 2 years from the date of advance. The Company calculated an initial derivative liability on the note of $211,197. Of this value, $30,000 was recorded as debt discount and is being amortized over the term of the note. The balance amount of $181,197 was recorded as derivative liability. This derivative liability was revalued and on September 30, 2015, the fair value of the derivative liability was $36,242. The change in derivative liability was charged to the income statement. During the three months period ended September 30, 2015, the note holder converted partial note. The Company issued 3,000,000 shares to the note holder for conversion of $11,500 of the total note. This note conversion reduced the derivative liability by $26,493. During the nine months ended September 30, 2015, the Company amortized $8,918 of debt discount and $2,180 of the original issue discount and interest.

On June 24, 2015, the same lender advanced an additional $50,000 against the note. The Company recorded an interest and original issue discount of $12,222 which is being amortized over the term of the note of 2 years from the date of advance. The Company calculated an initial derivative liability on the note of $99,211. $52,242 was recorded as debt discount and is being amortized over the term of the note.This derivative liability was revalued and on September 30, 2015, the fair value of the derivative liability was $87,241. The change in derivative liability was charged to the income statement. During the three months ended September 30, 2015, the Company amortized $8,020 of debt discount and $1,960 of the original issue discount and interest.

On May 26, 2015, the Company entered into another convertible note agreement for $110,000. Pursuant to the agreement, the Company is to receive $100,000 against the $110,000 note, after the original issue discount of $10,000. The lender advanced $50,000 at closing and altered the original issue discount to $6,000 plus legal fees of $5,000. The, Maturity Date of the note is May 26, 2016. The lender has the right, at any time after 90 days of the advance, at its election, to convert all or part of the outstanding and unpaid principal sum and accrued interest (and any other fees) into shares of fully paid and non-assessable shares of common stock of the Company as per the conversion formula. The conversion price is 40% of the lowest trade price in the 25 trading days immediately preceding the issuance date or 40% of lowest trading price during 25 days immediately prior to the conversion. A one-time Interest charge of 10% shall be applied to the principal sum. Since the note is not convertible until August 26, 2015, the Company did not record any derivative liability on the note at closing, but did so on August 24, 2015, in the amount of $140,532 and recorded $50,000 as debt discount and is being amortized over the term of the note. This derivative liability was revalued and on September 30, 2015, the fair value of the derivative liability was $102,234. The change in derivative liability was charged to the income statement. During the three months ended September 30, 2015, the Company amortized $6,703 of debt discount and $3,817 of the original issue discount and interest.

The Company entered into another convertible note agreement on June 9, 2015 for $250,000. Pursuant to the agreement, the Company shall receive $225,000 against the $250,000 note, after the original issue discount of $25,000. The maturity date of the note is 2 years from the date of each advance. The lender has the right, at any time after the advance, at its election, to convert all or part of the outstanding and unpaid principal sum and accrued interest (and any other fees) into shares of fully paid and non-assessable shares of common stock of the Company as per the conversion formula. The conversion price is the lesser of $0.05 or 55% of lowest trading price during 25 days immediately preceding the conversion date. A one-time Interest charge of 12% shall be applied to the principal sum. The lender advanced $50,000 at the closing of note. Pursuant to the terms of the note, the original issue discount amounted to $5,556. Since, the note did not have a conventional conversion feature and had a variable conversion price indexed to the market price, the conversion feature was separately valued and was recorded as a derivative liability. The Company calculated an initial derivative liability on the note of $168,325. Of this value, $50,000 was recorded as debt discount and is being amortized over the term of the note. The balance amount of $118,325 was recorded as derivative liability. This derivative liability was revalued and on September 30, 2015, the fair value of the derivative liability was $79,882. The change in derivative liability was charged to the income statement. During the nine months ended September 30, 2015, the Company amortized $6,301 of debt discount and $1,462 of the original issue discount and interest.

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Going Concern

9 Months Ended

Sep. 30, 2015

Going Concern

Going Concern

NOTE 3 - GOING CONCERN

The accompanying financial statements have been prepared on a going concern basis which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As shown in the financial statements, during the nine months ended September 30, 2015, the Company incurred a net loss of $1,117,404, which included a deduction for derivative expenses of $444,001, consulting expense of $825,624 and as of the same date has an accumulated deficit of $5,765,656. If the Company is unable to generate profits and is unable to continue to obtain financing for its working capital requirements, it may have to curtail its business sharply or cease business altogether. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

The financial statements do not include any adjustment relating to the recoverability and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

The Company is taking certain steps to provide the necessary capital to continue its operations. These steps included, but are not limited to: 1) focus on sales to minimize the need for capital at this stage; 2) converting part of the outstanding accounts payable to equity; 3) raising equity financing; 4) continuous focus on reductions in cost where possible.

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Condensed Balance Sheets - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Current assets
Cash and cash equivalents	$ 58,876	$ 65,580
Prepaid expense	81,332
Total current assets	140,208	$ 65,580
Long term assets
Property and equipment, net	18,750	26,755
Total long term assets	18,750	26,755
Total assets	158,958	92,335
Current liabilities
Accounts payable and accrued expenses	15,000	18,101
Deferred compensation	57,368	$ 112,368
Convertible notes payable, net of discount	20,098
Derivative liability	305,598	$ 114,143
Total current liabilities	398,064	244,612
Long-term liabilities
Convertible note payable, net of discount	9,535	9,132
Total long-term liabilities	9,535	9,132
Total liabilities	407,599	253,744
Stockholders' deficit
Common stock, $0.001 par value, 2,160,000,000 shares authorized; 100,213,782 and 71,286,683 shares issued and outstanding, as of June 30, 2015 and December 31, 2014	100,214	71,287
Additional paid in capital	5,289,745	4,288,501
Stock warrants	127,056	127,056
Accumulated deficit	(5,765,656)	(4,648,253)
Total stockholders' deficit	(248,641)	(161,409)
Total liabilities and stockholders' deficit	$ 158,958	$ 92,335

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Organization and Operations

9 Months Ended

Sep. 30, 2015

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization and Operations

NOTE 1 – ORGANIZATION AND OPERATIONS

Solaris Power Cells, Inc. (formerly Rolling Technologies, Inc.) (“Solaris” and the “Company”) was incorporated in Nevada on July 27, 2007.

The Company is developing a renewable energy storage device to market to residential and commercial industrial users. Solaris currently has developed a prototype of our Solaris Power Cell.

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Basis of Presentation and Significant Accounting Policies

9 Months Ended

Sep. 30, 2015

Accounting Policies [Abstract]

Basis of Presentation and Significant Accounting Policies

NOTE 2 – BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying unaudited interim financial statements of Solaris Power Cells have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited financial statements and notes thereto for the years ended December 31, 2014 and 2013 contained in the Company’s Form 10-K originally filed with the Securities and Exchange Commission on April 21, 2015. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for the interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosure contained in the audited consolidated financial statements for years ended December 31, 2014 and 2013 as reported in the Company’s Form 10-K have been omitted.

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 and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Property and equipment, net

Property and equipment are being depreciated over their estimated useful lives, 3 to 5 years, using the straight-line method of depreciation for book purposes. As of September 30, 2015, property and equipment consisted of the following:

September 30, 2015			December 31, 2014
Office equipment	$	9,894		$	9,894
Furniture and fixtures		20,272			20,272
Computer equipment		5,488			5,488
Software		4,477			4,477
		40,131			40,131
Less: accumulated depreciation		(21,381	)		(13,376	)
Property and equipment, net	$	18,750		$	26,755

For the nine months ended September 30, 2015 and 2014, the Company recorded a depreciation expense of $8,005 and $8,947, respectively.

Recently Adopted Accounting Pronouncements

The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new pronouncements that have been issued that might have a material impact on its financial position or results of operations.

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Condensed Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	2,160,000,000	2,160,000,000
Common stock, shares issued	100,213,782	71,286,683
Common stock, shares outstanding	100,213,782	71,286,683

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Going Concern (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Going Concern
Net loss	$ 120,913	$ 247,814	$ 1,117,404	$ 850,190
Derivative expense included in net incom (loss)			444,001
Consulting expense	30,914	$ 5,797	825,624	$ 159,964
Accumulated deficit	$ 5,765,656		$ 5,765,656		$ 4,648,253

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Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Nov. 11, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	Solaris Power Cells, Inc.
Entity Central Index Key	0001411730
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2015
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		104,713,782
Trading Symbol	SPCL
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2015

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Notes Payable (Details Narrative) - USD ($)							3 Months Ended		4 Months Ended	9 Months Ended
	Aug. 24, 2015	Jun. 24, 2015	Jun. 09, 2015	May. 26, 2015	Feb. 25, 2015	Sep. 02, 2014	Sep. 30, 2015	Sep. 30, 2014	Jun. 22, 2015	Sep. 30, 2015	Sep. 30, 2014
Amortization of debt discount							$ 32,968	$ 2,131		$ 49,645	$ 2,131
Convertible Note Agreement Four [Member]
Original debt discount amount							3,817			3,817
Amortization of debt discount										6,703
Fair value of Derivative liabilitys							102,234			102,234
Convertible Note Agreement One [Member]
Convertible debt						$ 500,000
Repayment of debt						450,000
Debt after original issue discount						$ 50,000
Note maturity term						2 years
Debt instrument conversion price per share						$ 0.26
Percentage of lowest trade price						60.00%
Debt conversion converted instrument rate						12.00%
Lender advance						$ 50,000
Original debt discount amount						5,556
Common stock issued, shares									3,477,098
Derivative liability						114,143
Amortization of debt discount						$ 5,556
Convertible Note Agreement Two [Member]
Repayment of debt					$ 30,000
Debt after original issue discount					$ 7,333
Note maturity term					2 years
Original debt discount amount							2,180			2,180
Derivative liability					$ 211,197
Amortization of debt discount					30,000					8,918
Derivative liabilities amount					$ 181,197
Fair value of Derivative liabilitys							36,242			$ 36,242
Number of shares issued for conversion, shares										3,000,000
Number of shares issued for conversion, value										$ 11,500
Decreased derivative liability during period										26,493
Convertible Note Agreement Three [Member]
Repayment of debt		$ 50,000
Debt after original issue discount		$ 12,222
Note maturity term		2 years
Original debt discount amount							1,960			1,960
Derivative liability		$ 99,211
Amortization of debt discount		$ 55,242								8,020
Fair value of Derivative liabilitys							87,241			87,241
Convertible Note Agreement Four [Member]
Convertible debt				$ 110,000
Repayment of debt				100,000
Debt after original issue discount				$ 10,000
Percentage of lowest trade price				40.00%
Debt conversion converted instrument rate				10.00%
Lender advance				$ 50,000
Original debt discount amount	$ 140,532			6,000
Amortization of debt discount	$ 50,000
Legal fees				$ 5,000
Debt instruments maturity date				May 26, 2016
Convertible Note Agreement Five [Member]
Convertible debt			$ 250,000
Repayment of debt			225,000
Debt after original issue discount			$ 25,000
Note maturity term			2 years
Debt instrument conversion price per share			$ .05
Percentage of lowest trade price			55.00%
Debt conversion converted instrument rate			12.00%
Lender advance			$ 50,000
Original debt discount amount			5,556				1,462			1,462
Derivative liability			168,325				118,325			118,325
Amortization of debt discount			$ 50,000							6,301
Fair value of Derivative liabilitys							$ 79,882			$ 79,882

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Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income Statement [Abstract]
Revenue	$ 162		$ 24,658	$ 30,110
Cost of goods sold	50		18,175	27,520
Gross profit	111		6,483	2,590
Operating expenses
Consulting	30,914	$ 5,797	825,624	159,964
Professional fees	3,574	17,674	22,945	77,122
Research and development	20,553	2,516	51,671	87,215
Travel and entertainment	$ 6,714	6,539	$ 23,836	25,644
Wages, taxes and employee benefits		114,729		345,178
General and administrative	$ 21,875	19,505	$ 80,198	76,613
Total operating expenses	83,629	166,760	1,004,274	771,736
Loss from operations	(83,519)	(166,760)	$ (997,792)	(769,146)
Other income (expense)
Interest income (expense)	$ 10,000	1		11
Impairment of prepaid expense		(25,000)		(25,000)
Loss on disposal of equipment		$ (3,506)		$ (3,506)
Gain on extinguishment of debt	$ 90,833		$ 90,833
Amortization of debt discount	(32,968)	$ (2,131)	(49,645)	$ (2,131)
Derivative expense	(258,068)	(68,131)	(444,001)	(68,131)
Change in fair market value of derivative liability	152,809	17,713	283,201	17,713
Total other income (expense)	(37,394)	(81,054)	(119,612)	(81,044)
Net loss	$ (120,913)	$ (247,814)	$ (1,117,404)	$ (850,190)
Basic and diluted loss per share	$ (0.00)	$ (0.00)	$ (0.01)	$ (0.01)
Weighted average shares outstanding Basic and diluted	93,952,911	64,163,331	85,819,697	63,479,572

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Subsequent Events

9 Months Ended

Sep. 30, 2015

Subsequent Events [Abstract]

Subsequent Events

NOTE 7 – SUBSEQUENT EVENTS

In accordance with ASC 855-10, the Company has analyzed its operations subsequent to September 30, 2015 to the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these financial statements.

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Equity Transactions

9 Months Ended

Sep. 30, 2015

Equity [Abstract]

Equity Transactions

NOTE 6 – EQUITY TRANSACTIONS

During the nine months ended September 30, 2015, the Company issued 3,477,000 common shares to fully convert a $50,000 convertible note payable.

During the nine months ended September 30, 2015, the Company sold 2,100,000 of its common restricted shares for a total consideration of $75,750.

During the nine months ended September 30, 2015, the Company issued 13,350,000 shares to various consultants for services rendered for an aggregate amount of $760,000.

On July 23, 2015, the Company issued 7,000,000 common shares to a consultant recorded at a cost of $0.014 per share for total consideration of $100,100.

On August 27 and September 28, 2015 the Company issued 1,000,000 and 2,000,000 shares to reduce a convertible note payable by $11,500 (See Note 4).

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Deferred Compensation (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Deferred compensation	$ 57,368	$ 112,368
Repaid to debt owned amount	55,000
Officers And Directors [Member]
Deferred compensation	$ 57,367	$ 112,368

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Basis of Presentation and Significant Accounting Policies (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Depreciation expenses	$ 8,005	$ 8,947
Minimum [Member]
Property, plant and equipment, estimated useful lives	3 years
Maximum [Member]
Property, plant and equipment, estimated useful lives	5 years

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Basis of Presentation and Significant Accounting Policies (Policies)

9 Months Ended

Sep. 30, 2015

Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation

The accompanying unaudited interim financial statements of Solaris Power Cells have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited financial statements and notes thereto for the years ended December 31, 2014 and 2013 contained in the Company’s Form 10-K originally filed with the Securities and Exchange Commission on April 21, 2015. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for the interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosure contained in the audited consolidated financial statements for years ended December 31, 2014 and 2013 as reported in the Company’s Form 10-K have been omitted.

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 and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Property and Equipment, Net

Property and equipment, net

Property and equipment are being depreciated over their estimated useful lives, 3 to 5 years, using the straight-line method of depreciation for book purposes. As of September 30, 2015, property and equipment consisted of the following:

September 30, 2015			December 31, 2014
Office equipment	$	9,894		$	9,894
Furniture and fixtures		20,272			20,272
Computer equipment		5,488			5,488
Software		4,477			4,477
		40,131			40,131
Less: accumulated depreciation		(21,381	)		(13,376	)
Property and equipment, net	$	18,750		$	26,755

For the nine months ended September 30, 2015 and 2014, the Company recorded a depreciation expense of $8,005 and $8,947, respectively.

Recently Adopted Accounting Pronouncements

Recently Adopted Accounting Pronouncements

The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new pronouncements that have been issued that might have a material impact on its financial position or results of operations.

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Basis of Presentation and Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2015

Accounting Policies [Abstract]

Schedule of Property and Equipment

As of September 30, 2015, property and equipment consisted of the following:

September 30, 2015			December 31, 2014
Office equipment	$	9,894		$	9,894
Furniture and fixtures		20,272			20,272
Computer equipment		5,488			5,488
Software		4,477			4,477
		40,131			40,131
Less: accumulated depreciation		(21,381	)		(13,376	)
Property and equipment, net	$	18,750		$	26,755

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Basis of Presentation and Significant Accounting Policies - Schedule of Property and Equipment (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Property, plant and equipment	$ 40,131	$ 40,131
Less: accumulated depreciation	(21,381)	(13,376)
Property, plant and equipment, net	18,750	26,755
Office Equipment [Member]
Property, plant and equipment	9,894	9,894
Furniture And Fixtures [Member]
Property, plant and equipment	20,272	20,272
Computer Equipment [Member]
Property, plant and equipment	5,488	5,488
Software [Member]
Property, plant and equipment	$ 4,477	$ 4,477

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Condensed Statements of Cash Flow (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities
Net loss	$ (1,117,404)	$ (850,190)
Adjustments to reconcile net loss to cash used in operating activities
Amortization of interest and OID fees	49,645
Change in fair market value of derivative liability	(283,201)	$ (17,713)
Debt discount amortization	49,645	2,131
Depreciation expense	8,005	8,947
Derivative expense	444,001	$ 68,131
Gain on extinguishment of debt	$ (90,833)
Impairment of prepaid expense		$ 25,000
Loss on disposal of equipment		3,506
Stock issued for compensation	$ 778,770	154,167
(Increase) decrease in current assets
(Increase) decrease in prepaid expenses		4,164
(Increase) decrease in inventory		14,301
Increase (decrease) in current liabilities:
Increase in accounts payable and accrued liabilities	$ 3,564	32,655
Net cash used in operating activities	$ (207,453)	(554,901)
Cash flows from investing activities
Purchase of property and equipment		(4,882)
Net cash used in investing activities		(4,882)
Cash flows from financing activities
Proceeds from the sale of common stock	$ 75,750	400,000
Proceeds from sale of convertible debt	180,000	$ 50,000
Payment of deferred compensation	(55,000)
Net cash provided by financing activities	200,750	$ 450,000
Net decrease in cash and cash equivalents	(6,704)	(109,783)
Cash and cash equivalents, beginning balance	65,580	151,881
Cash and cash equivalents, ending balance	$ 58,876	$ 42,098
Supplementary information
Interest
Income taxes	$ 800
Non cash investing and financing activity
Common stock issued for conversion of notes payable	$ 61,500

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Deferred Compensation

9 Months Ended

Sep. 30, 2015

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Deferred Compensation

NOTE 5 – DEFERRED COMPENSATION

The Company owed $57,368 and $112,368 as of September 30, 2015 and December 31, 2014, respectively, to the officers and directors and an ex-officer for past due compensation. This amount is unsecured, non interest bearing and due on demand. During the nine months ended September 30, 2015 the Company repaid $55,000 of the debt owed to officers and directors.

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Equity Transactions (Details Narrative) - USD ($)				9 Months Ended
	Sep. 28, 2015	Aug. 27, 2015	Jul. 23, 2015	Sep. 30, 2015	Dec. 31, 2014
Number of debt converted into shares				3,477,000
Number of debt converted into shares, value				$ 50,000
Number of stock shares issued for consulting service				13,350,000
Number of stock shares issued for consulting service, amount				$ 760,000
Common stock , par value				$ 0.001	$ 0.001
Converible note payable	$ 11,500	$ 11,500
Convertible Notes Payable [Member]
Number of shares issued	2,000,000	1,000,000
Consultant [Member]
Sale of stock consideration during period			7,000,000
Sale of stock consideration during period, value			$ 100,100
Number of shares issued			0.014
Restricted Stock [Member]
Sale of stock consideration during period				2,100,000
Sale of stock consideration during period, value				$ 75,750