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Fresh Start Accounting (Tables)
 12 Months Ended
Sep. 30, 2015
Metu Brands, Inc [Member]  
Schedule of Fresh-Start Adjustments

    9/19/2014     Dr(CR)
Reorganization
Adjustments		     Dr(CR) Fresh Start
Adjustments		     9/19/2014  
Assets                                
Current assets                                
  Cash   $ 548       (548) (1)     -     $ 0  
  Accounts receivable     1,238       (1,238) (1)     -       0  
    Total Current Assets     1,786       -       -       0  
  Property, plant and equipment, net     37,249       (37,249) (1)     -       0  
  Intangible assets, net     192,864       (192,864) (1)     54,594 (2)     54,594  
    Total Assets   $ 231,899       -       -     $ 54,594  
                                 
Liabilities and Equity (Deficit)                                
Total liabilities subject to compromise     2,112,143       2,112,143 (1)     -       0  
Commitments and Contingencies (Note 5)                                
Metu Brands, Inc. ("MTOO") shareholders' deficit                                
  Predecessor Preferred Stock 10,000,000 authorized at $0.001 par value shares issued and outstanding 271 at September 19, 2014     1       -       (1 (3)     0  
  Successor Preferred Stock 10,000,000 authorized at $0.001 par value; shares issued and outstanding 54,593,032 at September 19, 2014     -       -       1 (2)     1  
  Predecessor/Successor Common Stock 90,000,000 authorized at $0.001 par value; shares issued and outstanding 54,593,032 at September 19, 2014     54,593       -       -       54,593  
  Additional paid-in capital     28,615,490       (1,880,244) (1)     30,495,734 (3)     0  
  Retained earnings     (30,550,328 )     -       (30,550,328) (4)     0  
    Total equity (deficit)     (1,880,244 )     -       -       54,594  
    Total liabilities and equity (deficit)   $ 231,899     $ 0     $ 0     $ 54,594  

 

(1) Reorganization adjustments reflect the transfer of $2,112,143 of liabilities subject to compromise and assets to the bankruptcy trustee in accordance with the plan of bankruptcy provisions.

(2) Fresh-start adjustments under section 852-10-45-17 as of the date of sale of the corporate shell to reflect intangible assets sale through section 363 of the bankruptcy code.

(3) Fresh-start adjustments under ASC 852-10-45-17 to predecessor preferred stock and APIC reflect the cancellation of the predecessor’s preferred stock.

(4) Fresh-start adjustment to retained earnings (accumulated deficit) resets accumulated deficit to zero.

(5) $20,000 was paid to the trustee by Shulamit Lazar for the subsequent issue of 30,000,000 common shares and $5,000 was paid to the trustee by Innovation Consulting LLC for the purchase of 271 preferred shares.