Sears Oil & Gas (Form: 10-Q, Received: 05/20/2009 16:36:50)

0001551163-16-000514.txt : 20161114 0001551163-16-000514.hdr.sgml : 20161111 20161114155216 ACCESSION NUMBER: 0001551163-16-000514 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 24 CONFORMED PERIOD OF REPORT: 20160930 FILED AS OF DATE: 20161114 DATE AS OF CHANGE: 20161114 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sears Oil & Gas CENTRAL INDEX KEY: 0001434737 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 203455830 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-151300 FILM NUMBER: 161994535 BUSINESS ADDRESS: STREET 1: 3625 COVE POINT DRIVE CITY: SALT LAKE CITY STATE: UT ZIP: 84109 BUSINESS PHONE: (801) 209-0740 MAIL ADDRESS: STREET 1: 3625 COVE POINT DRIVE CITY: SALT LAKE CITY STATE: UT ZIP: 84109 10-Q 1 searsoilandgasform10q93016v2.htm Sears Oil & Gas (Form: 10-Q, Received: 05/20/2009 16:36:50)

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 10-Q

(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, 2016.

[ ]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: 333-151300

SEARS OIL AND GAS CORPORATION

(Exact name of registrant as specified in its charter)


Nevada		20-3455830
(State or other jurisdiction of		(I.R.S. Employer
incorporation or organization)		Identification No.)

1661 Lakeview Circle

Ogden, Utah 84403

(801) 399-3632

(Registrant’s address and telephone number, including area code)

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[ ] No [X]

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 [ ]

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

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

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date. The number of shares outstanding of the issuer’s common stock, $0.001 par value (the only class of voting stock), was 181,005 on October 31, 2016.

SEARS OIL & GAS CORPORATION

INDEX


	Page
	Number
PART I - FINANCIAL INFORMATION	3

Item 1 – Financial Statements -Unaudited	3

Balance Sheets	F-2
Statements of Operations	F-3
Statements of Cash Flows	F-4
Notes to Financial Statements	F-5

Item 2 – Management’s Discussion and Analysis of Financial Condition and Results of Operations	4

Item 3 – Quantitative and Qualitative Disclosure About Market Risk	7

Item 4 – Controls and Procedures	7

PART II – OTHER INFORMATION	8

Item 1 - Legal Proceedings	8

Item 1A–Risk Factors	8

Item 2 – Unregistered Sales of Equity Securities and Use of Proceeds	8

Item 3 - Defaults upon Senior Securities	8

Item 4 – Mine Safety Disclosures	8

Item 5 - Other Information	8

Item 6 – Exhibits	8

Signatures	9

Index to Exhibits	9

PART I ― FINANCIAL INFORMATION

This Quarterly Report includes forward-looking statements within the meaning of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). These statements are based on management’s beliefs and assumptions, and on information currently available to management. Forward-looking statements include the information concerning our possible or assumed future results of operations set forth under the heading “Management’s Discussion and Analysis of Financial Condition and Results of Operations.” Forward-looking statements also include statements in which words such as “expect,” “anticipate,” “intend,” “plan,” “believe,” “estimate,” “consider,” or similar expressions are used.

Forward-looking statements are not guarantees of future performance. They involve risks, uncertainties, and assumptions. Our future results and shareholder values may differ materially from those expressed in these forward-looking statements. Readers are cautioned not to put undue reliance on any forward-looking statements.

ITEM 1. -- FINANCIAL STATEMENTS

As used herein, the terms “Sears Oil and Gas”, “we,” “our,” and “us” refer to Sears Oil and Gas Corporation, a Nevada corporation, unless otherwise indicated. The unaudited financial statements of registrant for the nine months ended September 30, 2016 and 2015 follow. The condensed financial statements reflect all adjustments that are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. All such adjustments are of a normal and recurring nature.

SEARS OIL AND GAS CORPORATION

INDEX TO FINANCIAL STATEMENTS


		Page(s)
Balance Sheets (Unaudited)		F-2

Statements of Operations (Unaudited)		F-3

Statements of Cash Flows (Unaudited)		F-4

Notes to the Financial Statements (Unaudited)		F-5


SEARS OIL AND GAS CORPORATION
Balance Sheets
(Unaudited)

ASSETS

				September 30,		December 31,
				2016		2015

CURRENT ASSETS

	Cash and cash equivalents			$ 2,330		$ 1,119

		TOTAL ASSETS		$ 2,330		$ 1,119


LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)

CURRENT LIABILITIES

	Accounts payable			$ 11,546		$ 2,884
	Accrued interest			50,112		40,613
	Accrued interest - related parties			22,823		16,319
	Loans payable - related parties			87,858		60,933
	Convertible notes payable			15,000		15,000
	Convertible notes payable - related parties			55,000		55,000

		Total Current Liabilities		242,339		190,749

		TOTAL LIABILITIES		242,339		190,749

STOCKHOLDERS' EQUITY (DEFICIT)

	Common stock, $0.001 par value; 100,000,000 shares
	authorized, 181,005 shares issued and outstanding			181		181
	Additional paid-in capital			101,819		101,819
	Accumulated deficit			(342,009)		(291,630)

		Total Stockholders' Equity (Deficit)		(240,009)		(189,630)

		TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 2,330		$ 1,119

The accompanying notes are an integral part of these financial statements.

F-1


SEARS OIL AND GAS CORPORATION
Statements of Operations
(Unaudited)

			For the Three Months Ended		For the Nine Months Ended
			September 30,		September 30,
			2016	2015	2016	2015

NET REVENUES			$ -	$ -	$ -	$ -

OPERATING EXPENSES

	Selling, general and administrative		3,556	7,454	29,376	28,356

		Total Operating Expenses	3,556	7,454	29,376	28,356

LOSS FROM OPERATIONS			(3,556)	(7,454)	(29,376)	(28,356)

OTHER INCOME (EXPENSES)

	Interest expense		(7,357)	(6,063)	(21,003)	(16,197)

		Total Other Income (Expenses)	(7,357)	(6,063)	(21,003)	(16,197)

LOSS BEFORE INCOME TAXES			(10,913)	(13,517)	(50,379)	(44,553)

PROVISION FOR INCOME TAXES			-	-	-	-

NET LOSS			$ (10,913)	$ (13,517)	$ (50,379)	$ (44,553)

BASIC NET LOSS PER SHARE			$ (0.06)	$ (0.07)	$ (0.28)	$ (0.25)

WEIGHTED AVERAGE NUMBER OF
SHARES OUTSTANDING			181,005	181,005	181,005	181,005

The accompanying notes are an integral part of these financial statements.

F-2


SEARS OIL AND GAS CORPORATION
Statements of Cash Flows
(Unaudited)

			For the Nine Months Ended
			September 30,
			2016	2015

CASH FLOWS FROM OPERATING ACTIVITIES

Net loss			$ (50,379)	$ (44,553)
Adjustments to reconcile net loss to net cash
used by operating activities:
Changes in operating assets and liabilities:
		Accounts payable and accrued interest	18,161	4,333
		Accrued interest - related parties	6,504	7,271

		Net Cash Used by Operating Activities	(25,714)	(32,949)

CASH FLOWS FROM INVESTING ACTIVITIES			-	-

CASH FLOWS FROM FINANCING ACTIVITIES

	Proceeds from loans payable - related parties		26,925	39,288
	Payments on loans payable - related parties		-	(796)

		Net Cash Provided by Financing Activities	26,925	38,492

INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			1,211	5,543

CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD			1,119	376

CASH AND CASH EQUIVALENTS AT END OF PERIOD			$ 2,330	$ 5,919

SUPPLEMENTAL DISCLOSURES:

	Cash paid for interest		$ -	$ 1,205
	Cash paid for income taxes		$ -	$ -

The accompanying notes are an integral part of these financial statements.

SEARS OIL & GAS, INC.

Notes to the Financial Statements

September 30, 2016

(Unaudited)

NOTE 1 - CONDENSED FINANCIAL STATEMENTS

The accompanying financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations and cash flows at September 30, 2016 and for all periods presented have been made.

Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company's December 31, 2015 audited financial statements. The results of operations for the period ended September 30, 2016 are not necessarily indicative of the operating results for the full year.

NOTE 2 - GOING CONCERN

The Company’s financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has had no revenues and has generated losses from operations. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations.

In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management's plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking equity and/or debt financing. However management cannot provide any assurances that the Company will be successful in accomplishing any of its plans.

The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

NOTE 3 – LOANS PAYABLE – RELATED PARTIES

During the nine months ended September 30, 2016, the Company received loans in the amount of $26,925 from related parties of the Company. These loans accrue interest at the rate of 12% per annum, are due on demand and are not convertible into common stock of the Company. The balance due on loans payable to related parties was $87,858 as of September 30, 2016.

NOTE 4 – ISSUANCE OF CONVERTIBLE PROMISSORY NOTES

In March 2014, the Company issued a $40,000 convertible promissory note to the sole officer and director of the Company and a $15,000 convertible promissory note to another affiliated shareholder (the “Convertible Notes”). The Convertible Notes had a term of one year expiring March 2015, and are now payable on demand, and accrue interest at the rate of 12% per annum. The holders of the Convertible Notes, may, at their option, convert all or any portion of the outstanding principal balance of, and all accrued interest on the Convertible Notes into shares of the Company’s common stock, par value $0.001 per share, at a conversion rate of $1.00 per share. As of September 30, 2016 the balance due on these Convertible Notes was $55,000.

F-3

SEARS OIL & GAS, INC.

Notes to the Financial Statements

September 30, 2016

(Unaudited)

During the year ended December 31, 2009, a shareholder of the Company loaned $15,000 to the Company. The note was later assigned to two non-affiliated entities. The Notes are accruing interest at the default rate of 23% per annum. The two holders of these Notes, may each, at their option, convert all or any portion of the outstanding principal balance of, and all accrued interest on each Note into 1,500,000 shares of the Company’s common stock, par value $0.001 per share. As of September 30, 2016 the balance due on these Notes was $15,000.

NOTE 5 – SUBSEQUENT EVENTS

The Company has evaluated subsequent events for the period of September 30, 2016 through the date the financial statements were issued, and concluded there were no other events or transactions occurring during this period that required recognition or disclosure in its financial statements.

NOTE 6 - RECLASSIFICATIONS

Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation.

F-4

Item 2.Management's Discussion and Analysis of Financial Condition and Plan of Operations.

FORWARD LOOKING STATEMENTS

This report contains forward-looking statements that involve risk and uncertainties. We use words such as "anticipate", "believe", "plan", "expect", "future", "intend", and similar expressions to identify such forward-looking statements. Investors should be aware that all forward-looking statements contained within this filing are good faith estimates of management as of the date of this filing and actual results may differ materially from historical results or our predictions of future results.

Overview

We were incorporated on October 18, 2005, in the state of Nevada for the purpose of exploiting the opportunities that exist in the oil and gas sector. We have never declared bankruptcy, never been in receivership, and never been involved in any legal action or proceedings. Since our organization we have not made any significant purchase or sale of assets, nor have we been involved in any mergers, acquisitions or consolidations. We have no subsidiaries and our fiscal year end is December 31st. We have not had revenues from operations since our inception.

We are a shell company as that term is defined under federal securities laws. Our business plan is to seek to acquire assets or shares of an entity actively engaged in business that generates revenues in exchange for our securities. We will not restrict our search to any specific business, industry, or geographical location and we may participate in a business venture of virtually any kind or nature. This discussion of the proposed business is purposefully general and is not meant to be restrictive of our virtually unlimited discretion to search for and enter into potential business opportunities. Management anticipates that it may be able to participate in only one potential business venture because we have nominal assets and limited financial resources. This lack of diversification should be considered a substantial risk to our stockholders because it will not permit us to offset potential losses from one venture against gains from another.

Plan of Operations

We currently plan to investigate and, if such investigation warrants, acquire a target company or business seeking the perceived advantages of being a publicly held corporation and, to a lesser extent that desires to employ our funds in its business. Our principal business objective for the next 12 months and beyond will be to achieve long-term growth potential through a combination with a business rather than immediate, short-term earnings. We will not restrict our potential candidate target companies to any specific business, industry or geographical location and, thus, may acquire any type of business.

The analysis of new business opportunities will be undertaken by or under the supervision of Mark A. Scharmann, our sole officer and director. We have not had any conversations with potential merger or acquisition targets nor have we entered into any definitive agreement with any party. In our efforts to analyze potential acquisition targets, we may consider the following kinds of factors:

•

Potential for growth, indicated by new technology, anticipated market expansion or new products;

•

Competitive position as compared to other firms of similar size and experience within the industry segment as well as within the industry as a whole;

•

Strength and diversity of management, either in place or scheduled for recruitment;

•

Capital requirements and anticipated availability of required funds, to be provided by us or from operations, through the sale of additional securities, through joint ventures or similar arrangements or from other sources;

•

The cost of participation by us as compared to the perceived tangible and intangible values and potentials;

•

The extent to which the business opportunity can be advanced;

•

The accessibility of required management expertise, personnel, raw materials, services, professional assistance and other required items; and

•

Other relevant factors.

In applying the foregoing criteria, no one of which will be controlling, our management will attempt to analyze all factors and circumstances and make a determination based upon reasonable investigative measures and available data. Potentially available business opportunities may occur in many different industries, and at various stages of development, all of which will make the task of comparative investigation and analysis of such business opportunities extremely difficult and complex. Due to the limited capital we have available for investigation, we may not discover or adequately evaluate adverse facts about the opportunity to be acquired.

The manner in which we participate in an opportunity will depend upon the nature of the opportunity, our respective needs and desires as well as those of the promoters of the opportunity, and the relative negotiating strength of ourselves and such promoters.

It is likely that we will acquire our participation in a business opportunity through the issuance of common stock or other securities. Although the terms of any such transaction cannot be predicted, it should be noted that in certain circumstances the criteria for determining whether or not an acquisition is a so-called "tax free" reorganization under Section 368(a)(1) of the Internal Revenue Code of 1986, as amended (the "Code"), depends upon the issuance to the stockholders of the acquired company of at least 80% of the common stock of the combined entities immediately following the reorganization. If a transaction were structured to take advantage of these provisions rather than other "tax free" provisions provided under the Code, all prior stockholders would in such circumstances retain 20% or less of the total issued and outstanding shares. Under other circumstances, depending upon the relative negotiating strength of the parties, prior stockholders may retain substantially less than 10% of the total issued and outstanding shares. This could result in substantial additional dilution to the equity of those who were our stockholders prior to such reorganization.

Our present stockholders will likely not have control of a majority of our voting shares following a reorganization transaction. As part of such a transaction, our current director may resign and new directors may be appointed without any vote by stockholders.

In the case of an acquisition, the transaction may be accomplished upon the sole determination of our management without any vote or approval by stockholders. In the case of a statutory merger or consolidation directly involving our company, it will likely be necessary to call a stockholders' meeting and obtain the approval of the holders of a majority of the outstanding shares. The necessity to obtain such stockholder approval may result in delay and additional expense in the consummation of any proposed transaction and will also give rise to certain appraisal rights to dissenting stockholders. Most likely, management will seek to structure any such transaction so as not to require stockholder approval if possible.

It is anticipated that the investigation of specific business opportunities and the negotiation, drafting and execution of relevant agreements, disclosure documents and other instruments will require substantial management time and attention and substantial cost for accountants, attorneys and others. If a decision is made not to participate in a specific business opportunity, the costs theretofore incurred in the related investigation would not be recoverable. Furthermore, even if an agreement is reached for the participation in a specific business opportunity, the failure to consummate that transaction may result in our loss of the related costs incurred.

During the nine month period ending September 30, 2016 we had only minimal expenses, which mainly consisted of filing fees and expenses associated with our ongoing public reporting expenses, legal fees and minimal fees associated with searching out potential merger or acquisition targets.

We do not currently engage in any business activities that provide us with positive cash flows. As such, the costs of investigating and analyzing business combinations for the next approximately 12 months and beyond will be paid with our current cash and if necessary, with additional funds raised through other sources, which may not be available on favorable terms, if at all.

Our principal executive office is currently located at the home of Mark A. Scharmann, our sole officer and director, and is provided to us free of charge as well as all related office equipment and communication lines. During the next 12 months we anticipate incurring costs related to:

filing of our quarterly, annual and other reports under the Securities Exchange Act of 1934, including legal, accounting and filing fees, and

costs relating to consummating an acquisition.

We do not believe that we will be able to meet these costs with our current cash on hand and will require additional debt or equity funding in order to maintain operations.

Results of Operation

Three and nine months ended September 30, 2016 compared to the three and nine months ended September 30, 2015

For the three months ended September 30, 2016 and 2015, the Company had no revenue. For the three months ended September 30, 2016, the Company incurred $3,556 of selling, general and administrative expenses compared to $7,454 for the three months ended September 30, 2015. For the nine months ended September 30, 2016, the Company incurred $29,376 of selling, general and administrative expenses compared to $28,356 for the nine months ended September 30, 2015. Such expenses consist primarily of legal and accounting fees as well as annual fees required to maintain the Company’s corporate status. For the three months ended September 30, 2016, the Company incurred $7,357 of interest expense on notes payable compared to $6,063 for the three months ended September 30, 2015. For the nine months ended September 30, 2016, the Company incurred $21,003 of interest expense on notes payable compared to $16,197 for the nine months ended September 30, 2015. The increase in interest expense is due to the increase in related party loans during the nine months ended September 30, 2016.

As a result of the foregoing, the Company incurred a loss of $10,913 for the three months ended September 30, 2016 compared to a loss of $13,517 for the three months ended September 30, 2015. During the nine months ended September 30, 2016, the Company incurred a loss of $50,379 compared to a loss of $44,553 for the nine months ended September 30, 2015.

Liquidity

As of September 30, 2016, the Company had $2,330 of cash and negative working capital of $240,009. This compares with cash of $1,119 and negative working capital of $189,630 as of December 31, 2015.

For the nine months ended September 30, 2016, the Company used cash of $25,714 in operations consisting of the loss of $50,379 which was offset by changes in accounts payable and accrued interest of $18,161 and changes in accrued interest due to related parties of $6,504. This compares with $32,949 used in operations for the nine months ended September 30, 2015 consisting of the loss of $44,553 which was offset by changes in accounts payable and accrued interest of $4,333 and changes in accrued interest due to related parties of $7,271.

There were no investing activities during either the nine months ended September 30, 2016 or 2015.

For the nine months ended September 30, 2016, financing activities provided $26,925 to the Company which consisted of proceeds from loans payable to related parties. During the nine months ended September 30, 2015, financing activities provided $38,492 to the Company which consisted of proceeds from loans payable to related parties of $39,288 and payments on loans payable to related parties of $796.

As a result of the foregoing, there was a net increase in cash of $1,211 for the nine months ended September 30, 2016 from the cash on hand as of December 31, 2015.

From the date of inception (October 18th, 2005) to September 30, 2016 the Company has recorded a net loss of $342,009 most of which were expenses relating to the initial development of the Company and maintaining reporting company status with the SEC over the past 10 years. In order to survive as a going concern, the Company will require additional capital investments or borrowed funds to meet cash flow projections and carry forward our business objectives. There can be no guarantee or assurance that we can raise adequate capital from outside sources to fund the proposed business. Failure to secure additional financing would result in business failure and a complete loss of any investment made into the Company.

Our ability to continue as a going concern in the next 12 months depends on our ability to obtain sources of capital to fund our continuing operations and to seek out potential merger and acquisition partners. As of September 30, 2016, our remaining cash balance is not sufficient to cover our current liabilities, obligations and working capital needs for the balance of 2016. We will continue to rely on loans from management and/or affiliated shareholders or we may raise additional capital through an interim financing to meet our general cash flow requirements until such time as we are able to complete the acquisition of an operating company. There are no assurances, however, that we will be able raise the necessary additional capital, in which event we may be required to consider a premature reverse merger or business combination upon terms which may not be as favorable to our stockholders as a transaction in the future.

Employees

There were no employees of the Company, excluding the current President and Director, Mark A. Scharmann and the Company does not anticipate hiring any additional employees within the next twelve months. No compensation has been paid to Mr. Scharmann.

Off-Balance Sheet Arrangements

The Company did not have any off-balance sheet arrangements that had or are reasonably likely to have a current or future effect on the Company's financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors. The term "off-balance sheet arrangement" generally means any transaction, agreement or other contractual arrangement to which an entity unconsolidated with the Company is a party, under which the Company has (i) any obligation arising under a guarantee contract, derivative instrument or variable interest; or (ii) a retained or contingent interest in assets transferred to such entity or similar arrangement that serves as credit, liquidity or market risk support for such assets.

Item 3.Quantitative and Qualitative Disclosures about Market Risk.

We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

Item 4.Disclosure Controls and Procedures

The Securities and Exchange Commission defines the term “disclosure controls and procedures” to mean a Company's controls and other procedures of an issuer that are designed to ensure that information required to be disclosed in the reports that it files or submits under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported, within the time periods

specified in the Securities and Exchange Commission’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Securities Exchange Act of 1934 is accumulated and communicated to the issuer’s management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure. The Company maintains such a system of controls and procedures in an effort to ensure that all information which it is required to disclose in the reports it files under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the time periods specified under the SEC's rules and forms and that information required to be disclosed is accumulated and communicated to principal executive and principal financial officers to allow timely decisions regarding disclosure.

As of the end of the period covered by this report, the Company carried out an evaluation, under the supervision and with the participation of the chief executive officer and chief financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures. Based on this evaluation, the chief executive officer and chief financial officer concluded that the disclosure controls and procedures are designed to provide reasonable assurance of achieving the objectives of timely alerting them to material information required to be included in the Company’s periodic SEC reports and of ensuring that such information is recorded, processed, summarized and reported within the time periods specified. The Company’s chief executive officer and chief financial officer also concluded that the disclosure controls and procedures were not effective as of the end of the period covered by this report to provide reasonable assurance of the achievement of these objectives.

Changes in Internal Controls.

There were no significant changes in the Company's internal controls or, to the Company's knowledge, in other factors that could significantly affect these controls subsequent to the date of their evaluation.

PART II - OTHER INFORMATION

Item 1. Legal Proceedings

The Company is not a party to any pending legal proceedings, and no such proceedings are known to be contemplated.

No director, officer, or affiliate of the Company and no owner of record or beneficial owner of more than 5.0% of the securities of the Company, or any associate of any such director, officer or security holder is a party adverse to the Company or has a material interest adverse to the Company in reference to pending litigation.

Item 1A. Risk Factors

This item is not applicable to smaller reporting companies.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

None.

Item 3.DefaultsUpon Senior Securities

None.

Item 4.Mine Safety Disclosures

None.

Item 5.Other Information

None.

Item 6.Exhibits

Exhibits required to be attached by Item 601 of Regulation S-K are listed in the Index to Exhibits for this Form 10-Q, and are incorporated herein by this reference.

Signature

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.

Date: November 14, 2016

Sears Oil & Gas Corporation

By: /s/ Mark A. Scharmann

Mark A. Scharmann, President, Chief Executive Officer,

Principal Financial and Accounting Officer


Exhibit No.		Description

31.1		Certification of the Principal Executive and Accounting Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1		Certification of the Principal Executive and Accounting Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

101. INS

XBRL Instance Document^†

101. PRE

XBRL Taxonomy Extension Presentation Linkbase^†

101. LAB

XBRL Taxonomy Extension Label Linkbase^†

101. DEF

XBRL Taxonomy Extension Label Linkbase^†

101. CAL

XBRL Taxonomy Extension Label Linkbase^†

101. SCH

XBRL Taxonomy Extension Schema^†

Incorporated by reference from previous filings of the Company.

^†

Pursuant to Rule 406T of Regulation S-T, these interactive data files are deemed “furnished” and not “filed” or part of a registration statement or prospectus for purposes of Section 11 or 12 of the Securities Act of 1933, or deemed “furnished” and not “filed” for purposes of Section 18 of the Securities and Exchange Act of 1934, and otherwise is not subject to liability under these sections.

EX-31 2 certificatio1.htm Converted by EDGARwiz

CERTIFICATION

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

In connection with the accompanying Quarterly Report on Form 10-Q of Sears Oil & Gas Corporation (the "Company") for the quarter ended September 30, 2016, as filed with the Securities and Exchange Commission on the date hereof, the undersigned, in the capacity and date indicated below, hereby certifies that:

1. I have reviewed this quarterly report on Form 10-Q of Sears Oil & Gas Corporation;

2. Based on my knowledge, this quarterly 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 quarterly report;

3. Based on my knowledge, the financial statements, and other financial information included in this amended quarterly report, fairly present in all material respects the financial condition, results of operations and cash flows of the Company as of, and for, the periods presented in this quarterly 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 our supervision, to ensure that material information relating to the Company, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this quarterly report is being prepared;

(b) designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our 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 Company's disclosure controls and procedures and presented in this report our 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 Company's internal control over financial reporting that occurred during the Company's most recent fiscal quarter (the Company's fourth fiscal quarter in the case of an annual report) that has materially affected or is reasonably likely to materially affect, the Company's internal control over financial reporting; and

5. I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the Company's auditors and the audit committee of Company'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 Company'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 Company's internal control over financial reporting.

Date: November 14, 2016 By: /s/ Mark A. Scharmann

Mark A. Scharmann, President, Chief Executive Officer,

Principal Executive and Accounting Officer

EX-32 3 certification.htm Converted by EDGARwiz

CERTIFICATION

PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

I, Mark A. Scharmann, Chief Executive Officer and Chief Financial Officer of Sears Oil & Gas Corporation (the "Company") certify that:

1. I have reviewed the quarterly report on Form 10-Q of Sears Oil & Gas Corporation;

Date: November 14, 2016

/s/ Mark A. Scharmann

__________________

Mark A. Scharmann,

Chief Executive Officer

Principal Executive and Accounting Officer

EX-101.INS 4 soag-20160930.xml

2330

1119

11546

2884

50112

40613

87858

60933

15000

55000

242339

190749

242339

190749

181

101819

-342009

-291630

-240009

-189630

2330

1119

3556

7454

29376

28356

3556

7454

29376

28356

-3556

-7454

-29376

-28356

-7357

-6063

-21003

-16197

-7357

-6063

-21003

-16197

-10913

-13517

-50379

-44553

-10913

-13517

-50379

-44553

-0.06

-0.07

-0.28

-0.25

181005

-50379

-44553

18161

4333

6504

7271

-25714

-32949

26925

39288

-796

26925

38492

1211

5543

1119

376

2330

5919

1205

<p style='margin-top:0in;margin-right:0in;margin-bottom:10.0pt;margin-left:0in;line-height:115%;margin-top:0in;margin-right:0in;margin-bottom:0in;margin-left:27.0pt;margin-bottom:.0001pt;text-align:justify;line-height:normal;text-autospace:none'>NOTE 1 - CONDENSED FINANCIAL STATEMENTS   <p style='margin-top:0in;margin-right:0in;margin-bottom:10.0pt;margin-left:0in;line-height:115%;margin-top:0in;margin-right:27.0pt;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;text-align:justify;line-height:normal;text-autospace:none'>The accompanying financial statements have been prepared by the Company without audit.  In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations and cash flows at September 30, 2016 and for all periods presented have been made. <p style='margin-top:0in;margin-right:0in;margin-bottom:10.0pt;margin-left:0in;line-height:115%;margin-top:0in;margin-right:27.0pt;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;line-height:normal;text-autospace:none'>  <p style='margin-top:0in;margin-right:0in;margin-bottom:10.0pt;margin-left:0in;line-height:115%;margin-top:0in;margin-right:27.0pt;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;text-align:justify;line-height:normal;text-autospace:none'>Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company's December 31, 2015 audited financial statements.  The results of operations for the period ended September 30, 2016 are not necessarily indicative of the operating results for the full year.

NOTE 2 - GOING CONCERN   <p style='margin-top:0in;margin-right:0in;margin-bottom:10.0pt;margin-left:0in;line-height:115%;margin-top:0in;margin-right:27.0pt;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;text-align:justify;line-height:normal;text-autospace:none'>The Companys financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business.  The Company has had no revenues and has generated losses from operations. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern.  The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. <p style='margin-top:0in;margin-right:0in;margin-bottom:10.0pt;margin-left:0in;line-height:115%;margin-top:0in;margin-right:27.0pt;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;line-height:normal;text-autospace:none'>  <p style='margin-top:0in;margin-right:0in;margin-bottom:10.0pt;margin-left:0in;line-height:115%;margin-top:0in;margin-right:27.0pt;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;text-align:justify;line-height:normal;text-autospace:none'>In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management's plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking equity and/or debt financing. However management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. <p style='margin-top:0in;margin-right:0in;margin-bottom:10.0pt;margin-left:0in;line-height:115%;margin-top:0in;margin-right:27.0pt;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;line-height:normal;text-autospace:none'>  <p style='margin-top:0in;margin-right:0in;margin-bottom:10.0pt;margin-left:0in;line-height:115%;margin-top:0in;margin-right:27.0pt;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;text-align:justify;line-height:normal;text-autospace:none'>The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations.  The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

<p style='margin-top:0in;margin-right:0in;margin-bottom:10.0pt;margin-left:0in;line-height:115%;margin-top:0in;margin-right:27.0pt;margin-bottom:0in;margin-left:27.0pt;margin-bottom:.0001pt;text-align:justify;line-height:normal;text-autospace:none'>NOTE 4 ISSUANCE OF CONVERTIBLE PROMISSORY NOTES <p style='margin-top:0in;margin-right:0in;margin-bottom:10.0pt;margin-left:0in;line-height:115%;margin-top:0in;margin-right:27.0pt;margin-bottom:0in;margin-left:27.0pt;margin-bottom:.0001pt;text-align:justify;line-height:normal;text-autospace:none'>  <p style='margin-top:0in;margin-right:0in;margin-bottom:10.0pt;margin-left:0in;line-height:115%;margin-top:0in;margin-right:27.0pt;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;text-align:justify;line-height:normal;text-autospace:none'>In March 2014, the Company issued a $40,000 convertible promissory note to the sole officer and director of the Company and a $15,000 convertible promissory note to another affiliated shareholder (the Convertible Notes). The Convertible Notes had a term of one year expiring March 2015, and are now payable on demand, and accrue interest at the rate of 12% per annum. The holders of the Convertible Notes, may, at their option, convert all or any portion of the outstanding principal balance of, and all accrued interest on the Convertible Notes into shares of the Companys common stock, par value $0.001 per share, at a conversion rate of $1.00 per share.  As of September 30, 2016 the balance due on these Convertible Notes was $55,000.      <p style='margin-top:0in;margin-right:0in;margin-bottom:10.0pt;margin-left:0in;line-height:115%;margin-top:0in;margin-right:27.0pt;margin-bottom:0in;margin-left:.75in;margin-bottom:.0001pt;text-align:justify;line-height:normal;text-autospace:none'>During the year ended December 31, 2009, a shareholder of the Company loaned $15,000 to the Company.  The note was later assigned to two non-affiliated entities.  The Notes are accruing interest at the default rate of 23% per annum.  The two holders of these Notes, may each, at their option, convert all or any portion of the outstanding principal balance of, and all accrued interest on each Note into 1,500,000 shares of the Companys common stock, par value $0.001 per share.  As of September 30, 2016 the balance due on these Notes was $15,000.

10-Q 2016-09-30 false Sears Oil & Gas 0001434737 soag --12-31 181005 181005 Smaller Reporting Company No No No 2016 Q3 0001434737 2016-01-01 2016-09-30 0001434737 2016-09-30 0001434737 2015-12-31 0001434737 2016-07-01 2016-09-30 0001434737 2015-07-01 2015-09-30 0001434737 2015-01-01 2015-09-30 0001434737 2014-12-31 0001434737 2015-09-30 0001434737 2016-06-30 iso4217:USD shares iso4217:USD shares EX-101.SCH 5 soag-20160930.xsd 000060 - Disclosure - Note 2 - Going Concern link:presentationLink link:definitionLink link:calculationLink 000090 - Disclosure - Note 5 - Subsequent Events link:presentationLink link:definitionLink link:calculationLink 000020 - Statement - Balance Sheets link:presentationLink link:definitionLink link:calculationLink 000100 - Disclosure - Note 6 - Reclassifications link:presentationLink link:definitionLink link:calculationLink 000050 - Disclosure - Note 1 - Condensed Financial Statements link:presentationLink link:definitionLink link:calculationLink 000040 - Statement - Statements of Cash Flows link:presentationLink link:definitionLink link:calculationLink 000070 - Disclosure - Note 3 - Loans Payable - Related Parties link:presentationLink link:definitionLink link:calculationLink 000010 - Document - Document and Entity Information link:presentationLink link:definitionLink link:calculationLink 000030 - Statement - Statements of Operations link:presentationLink link:definitionLink link:calculationLink 000080 - Disclosure - Note 4 - Issuance of Convertible Promissory Notes link:presentationLink link:definitionLink link:calculationLink EX-101.CAL 6 soag-20160930_cal.xml EX-101.DEF 7 soag-20160930_def.xml EX-101.LAB 8 soag-20160930_lab.xml Note 2 - Going Concern CASH FLOWS FROM INVESTING ACTIVITIES Total Other Income (Expenses) TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) Accumulated deficit TOTAL LIABILITIES TOTAL LIABILITIES Entity Common Stock, Shares Outstanding Interest expense OPERATING EXPENSES TOTAL ASSETS TOTAL ASSETS SUPPLEMENTAL DISCLOSURES: Convertible notes payable - related parties Document and Entity Information: OTHER INCOME (EXPENSES) Entity Voluntary Filers Current Fiscal Year End Date Note 6 - Reclassifications Cash paid for income taxes Total Current Liabilities Total Current Liabilities Accounts payable Note 5 - Subsequent Events Net Cash Provided by Financing Activities Net Cash Provided by Financing Activities Payments on loans payable - related parties Accounts payable and accrued interest Adjustments to reconcile net loss to net cash used by operating activities: WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING Total Operating Expenses Document Fiscal Period Focus Amendment Flag Document Period End Date Notes LOSS FROM OPERATIONS Loans payable - related parties Accrued interest - related parties CURRENT LIABILITIES Net income (loss) Convertible notes payable Entity Central Index Key Net Cash Used by Operating Activities Net Cash Used by Operating Activities PROVISION FOR INCOME TAXES REVENUES Cash and cash equivalents CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD CASH AND CASH EQUIVALENTS AT END OF PERIOD Document Fiscal Year Focus Trading Symbol BASIC NET LOSS PER SHARE CURRENT ASSETS Entity Public Float Document Type INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS Proceeds from loans payable - related parties Entity Well-known Seasoned Issuer Note 4 - Issuance of Convertible Promissory Notes Cash paid for interest CASH FLOWS FROM FINANCING ACTIVITIES Additional paid-in capital Accrued interest Entity Filer Category Note 3 - Loans Payable - Related Parties Changes in operating assets and liabilities: CASH FLOWS FROM OPERATING ACTIVITIES STOCKHOLDERS' EQUITY (DEFICIT) Entity Registrant Name NET LOSS NET LOSS Common stock, $0.001 par value; 100,000,000 shares authorized, 181,005 shares issued and outstanding Entity Current Reporting Status LOSS BEFORE INCOME TAXES Selling, general and administrative NET REVENUES Total Stockholders' Equity (Deficit) Total Stockholders' Equity (Deficit) Note 1 - Condensed Financial Statements LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) ASSETS EX-101.PRE 9 soag-20160930_pre.xml XML 10 R1.htm IDEA: XBRL DOCUMENT

Document and Entity Information - USD ($)	9 Months Ended
Document and Entity Information - USD ($)	Sep. 30, 2016	Jun. 30, 2016
Document and Entity Information:
Entity Registrant Name	Sears Oil & Gas
Document Type	10-Q
Document Period End Date	Sep. 30, 2016
Trading Symbol	soag
Amendment Flag	false
Entity Central Index Key	0001434737
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	181,005
Entity Public Float		$ 181,005
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	No
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	Q3

XML 11 R2.htm IDEA: XBRL DOCUMENT

Balance Sheets - USD ($)	9 Months Ended
Balance Sheets - USD ($)	Sep. 30, 2016	Dec. 31, 2015
CURRENT ASSETS
Cash and cash equivalents	$ 2,330	$ 1,119
TOTAL ASSETS	2,330	1,119
CURRENT LIABILITIES
Accounts payable	11,546	2,884
Accrued interest	50,112	40,613
Accrued interest - related parties	6,504
Loans payable - related parties	87,858	60,933
Convertible notes payable	15,000	15,000
Convertible notes payable - related parties	55,000	55,000
Total Current Liabilities	242,339	190,749
TOTAL LIABILITIES	242,339	190,749
STOCKHOLDERS' EQUITY (DEFICIT)
Common stock, $0.001 par value; 100,000,000 shares authorized, 181,005 shares issued and outstanding	181	181
Additional paid-in capital	101,819	101,819
Accumulated deficit	(342,009)	(291,630)
Total Stockholders' Equity (Deficit)	(240,009)	(189,630)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 2,330	$ 1,119

XML 12 R3.htm IDEA: XBRL DOCUMENT

Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
Statements of Operations - USD ($)	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
OPERATING EXPENSES
Selling, general and administrative	$ 3,556	$ 7,454	$ 29,376	$ 28,356
Total Operating Expenses	3,556	7,454	29,376	28,356
LOSS FROM OPERATIONS	(3,556)	(7,454)	(29,376)	(28,356)
OTHER INCOME (EXPENSES)
Interest expense	(7,357)	(6,063)	(21,003)	(16,197)
Total Other Income (Expenses)	(7,357)	(6,063)	(21,003)	(16,197)
LOSS BEFORE INCOME TAXES	(10,913)	(13,517)	(50,379)	(44,553)
NET LOSS	$ (10,913)	$ (13,517)	$ (50,379)	$ (44,553)
BASIC NET LOSS PER SHARE	$ (0.06)	$ (0.07)	$ (0.28)	$ (0.25)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING	181,005	181,005	181,005	181,005

XML 13 R4.htm IDEA: XBRL DOCUMENT

Statements of Cash Flows - USD ($)	9 Months Ended
Statements of Cash Flows - USD ($)	Sep. 30, 2016	Sep. 30, 2015
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$ (50,379)	$ (44,553)
Changes in operating assets and liabilities:
Accounts payable and accrued interest	18,161	4,333
Accrued interest - related parties	6,504	7,271
Net Cash Used by Operating Activities	(25,714)	(32,949)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from loans payable - related parties	26,925	39,288
Payments on loans payable - related parties		(796)
Net Cash Provided by Financing Activities	26,925	38,492
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	1,211	5,543
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	1,119	376
CASH AND CASH EQUIVALENTS AT END OF PERIOD	$ 2,330	5,919
SUPPLEMENTAL DISCLOSURES:
Cash paid for interest		$ 1,205

XML 14 R5.htm IDEA: XBRL DOCUMENT

Note 1 - Condensed Financial Statements

9 Months Ended

Sep. 30, 2016

Notes

Note 1 - Condensed Financial Statements

NOTE 1 - CONDENSED FINANCIAL STATEMENTS

XML 15 R6.htm IDEA: XBRL DOCUMENT

Note 2 - Going Concern

9 Months Ended

Sep. 30, 2016

Notes

Note 2 - Going Concern

NOTE 2 - GOING CONCERN

XML 16 R7.htm IDEA: XBRL DOCUMENT

Note 3 - Loans Payable - Related Parties

9 Months Ended

Sep. 30, 2016

Notes

Note 3 - Loans Payable - Related Parties

NOTE 3 – LOANS PAYABLE – RELATED PARTIES

XML 17 R8.htm IDEA: XBRL DOCUMENT

Note 4 - Issuance of Convertible Promissory Notes

9 Months Ended

Sep. 30, 2016

Notes

Note 4 - Issuance of Convertible Promissory Notes

NOTE 4 – ISSUANCE OF CONVERTIBLE PROMISSORY NOTES

XML 18 R9.htm IDEA: XBRL DOCUMENT

Note 5 - Subsequent Events

9 Months Ended

Sep. 30, 2016

Notes

Note 5 - Subsequent Events

NOTE 5 – SUBSEQUENT EVENTS

XML 19 R10.htm IDEA: XBRL DOCUMENT

Note 6 - Reclassifications

9 Months Ended

Sep. 30, 2016

Notes

Note 6 - Reclassifications

NOTE 6 - RECLASSIFICATIONS

Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation.

EXCEL 20 Financial_Report.xlsx IDEA: XBRL DOCUMENT begin 644 Financial_Report.xlsx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end XML 21 Show.js IDEA: XBRL DOCUMENT /** * Rivet Software Inc. * * @copyright Copyright (c) 2006-2011 Rivet Software, Inc. All rights reserved. * Version 2.4.0.3 * */ var Show = {}; Show.LastAR = null, Show.hideAR = function(){ Show.LastAR.style.display = 'none'; }; Show.showAR = function ( link, id, win ){ if( Show.LastAR ){ Show.hideAR(); } var ref = link; do { ref = ref.nextSibling; } while (ref && ref.nodeName != 'TABLE'); if (!ref || ref.nodeName != 'TABLE') { var tmp = win ? win.document.getElementById(id) : document.getElementById(id); if( tmp ){ ref = tmp.cloneNode(true); ref.id = ''; link.parentNode.appendChild(ref); } } if( ref ){ ref.style.display = 'block'; Show.LastAR = ref; } }; Show.toggleNext = function( link ){ var ref = link; do{ ref = ref.nextSibling; }while( ref.nodeName != 'DIV' ); if( ref.style && ref.style.display && ref.style.display == 'none' ){ ref.style.display = 'block'; if( link.textContent ){ link.textContent = link.textContent.replace( '+', '-' ); }else{ link.innerText = link.innerText.replace( '+', '-' ); } }else{ ref.style.display = 'none'; if( link.textContent ){ link.textContent = link.textContent.replace( '-', '+' ); }else{ link.innerText = link.innerText.replace( '-', '+' ); } } }; XML 22 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; border: 2px solid #2F4497; font-size: 1em; position: absolute; } ..report table.authRefData a { display: block; font-weight: bold; } ..report table.authRefData p { margin-top: 0px; } ..report table.authRefData .hide { background-color: #2F4497; padding: 1px 3px 0px 0px; text-align: right; } ..report table.authRefData .hide a:hover { background-color: #2F4497; } ..report table.authRefData .body { height: 150px; overflow: auto; width: 400px; } ..report table.authRefData table{ font-size: 1em; } /* Report Styles */ ..pl a, .pl a:visited { color: black; text-decoration: none; } /* table */ ..report { background-color: white; border: 2px solid #acf; clear: both; color: black; font: normal 8pt Helvetica, Arial, san-serif; margin-bottom: 2em; } ..report hr { border: 1px solid #acf; } /* Top labels */ ..report th { background-color: #acf; color: black; font-weight: bold; text-align: center; } ..report th.void { background-color: transparent; color: #000000; font: bold 10pt Helvetica, Arial, san-serif; text-align: left; } ..report .pl { text-align: left; vertical-align: top; white-space: normal; width: 200px; white-space: normal; /* word-wrap: break-word; */ } ..report td.pl a.a { cursor: pointer; display: block; width: 200px; overflow: hidden; } ..report td.pl div.a { width: 200px; } ..report td.pl a:hover { background-color: #ffc; } /* Header rows... */ ..report tr.rh { background-color: #acf; color: black; font-weight: bold; } /* Calendars... */ ..report .rc { background-color: #f0f0f0; } /* Even rows... */ ..report .re, .report .reu { background-color: #def; } ..report .reu td { border-bottom: 1px solid black; } /* Odd rows... */ ..report .ro, .report .rou { background-color: white; } ..report .rou td { border-bottom: 1px solid black; } ..report .rou table td, .report .reu table td { border-bottom: 0px solid black; } /* styles for footnote marker */ ..report .fn { white-space: nowrap; } /* styles for numeric types */ ..report .num, .report .nump { text-align: right; white-space: nowrap; } ..report .nump { padding-left: 2em; } ..report .nump { padding: 0px 0.4em 0px 2em; } /* styles for text types */ ..report .text { text-align: left; white-space: normal; } ..report .text .big { margin-bottom: 1em; width: 17em; } ..report .text .more { display: none; } ..report .text .note { font-style: italic; font-weight: bold; } ..report .text .small { width: 10em; } ..report sup { font-style: italic; } ..report .outerFootnotes { font-size: 1em; } XML 24 FilingSummary.xml IDEA: XBRL DOCUMENT 3.5.0.2 html 9 53 1 false 0 0 false 3 false false R1.htm 000010 - Document - Document and Entity Information Sheet http://soag/20160930/role/idr_DocumentDocumentAndEntityInformation Document and Entity Information Cover 1 false false R2.htm 000020 - Statement - Balance Sheets Sheet http://soag/20160930/role/idr_BalanceSheets Balance Sheets Statements 2 false false R3.htm 000030 - Statement - Statements of Operations Sheet http://soag/20160930/role/idr_StatementsOfOperations Statements of Operations Statements 3 false false R4.htm 000040 - Statement - Statements of Cash Flows Sheet http://soag/20160930/role/idr_StatementsOfCashFlows Statements of Cash Flows Statements 4 false false R5.htm 000050 - Disclosure - Note 1 - Condensed Financial Statements Sheet http://soag/20160930/role/idr_DisclosureNote1CondensedFinancialStatements Note 1 - Condensed Financial Statements Notes 5 false false R6.htm 000060 - Disclosure - Note 2 - Going Concern Sheet http://soag/20160930/role/idr_DisclosureNote2GoingConcern Note 2 - Going Concern Notes 6 false false R7.htm 000070 - Disclosure - Note 3 - Loans Payable - Related Parties Sheet http://soag/20160930/role/idr_DisclosureNote3LoansPayableRelatedParties Note 3 - Loans Payable - Related Parties Notes 7 false false R8.htm 000080 - Disclosure - Note 4 - Issuance of Convertible Promissory Notes Notes http://soag/20160930/role/idr_DisclosureNote4IssuanceOfConvertiblePromissoryNotes Note 4 - Issuance of Convertible Promissory Notes Notes 8 false false R9.htm 000090 - Disclosure - Note 5 - Subsequent Events Sheet http://soag/20160930/role/idr_DisclosureNote5SubsequentEvents Note 5 - Subsequent Events Notes 9 false false R10.htm 000100 - Disclosure - Note 6 - Reclassifications Sheet http://soag/20160930/role/idr_DisclosureNote6Reclassifications Note 6 - Reclassifications Notes 10 false false All Reports Book All Reports soag-20160930.xml soag-20160930.xsd soag-20160930_cal.xml soag-20160930_def.xml soag-20160930_lab.xml soag-20160930_pre.xml true true ZIP 26 0001551163-16-000514-xbrl.zip IDEA: XBRL DOCUMENT begin 644 0001551163-16-000514-xbrl.zip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