0001213900-15-006336.txt : 20150819 0001213900-15-006336.hdr.sgml : 20150819 20150819105743 ACCESSION NUMBER: 0001213900-15-006336 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 11 CONFORMED PERIOD OF REPORT: 20150630 FILED AS OF DATE: 20150819 DATE AS OF CHANGE: 20150819 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EXCELSIS INVESTMENTS INC. CENTRAL INDEX KEY: 0001496818 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 272758155 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-54635 FILM NUMBER: 151063155 BUSINESS ADDRESS: STREET 1: 801 WEST BAY DRIVE STREET 2: SUITE 470 CITY: LARGO STATE: FL ZIP: 33770 BUSINESS PHONE: 727-330-2731 MAIL ADDRESS: STREET 1: 801 WEST BAY DRIVE STREET 2: SUITE 470 CITY: LARGO STATE: FL ZIP: 33770 FORMER COMPANY: FORMER CONFORMED NAME: PUB CRAWL HOLDINGS, INC. DATE OF NAME CHANGE: 20100715 10-Q 1 f10q0615_excelsisinvest.htm QUARTERLY REPORT

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

☒ QUARTERLY REPORT UNDER TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE QUARTERLY PERIOD ENDED JUNE 30, 2015

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

Commission File Number: 000-54635

EXCELSIS INVESTMENTS, INC.

(Exact name of registrant as specified in its charter)

NEVADA

(State or other jurisdiction of incorporation or organization)

27-2758155

(I.R.S. Employer Identification No.)

801 West Bay Drive, Suite 470

Largo, Florida 33770

(Address of principal executive offices, including zip code.)

727-330-2731

(Registrant’s telephone number, including area code)

Check whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 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 last 90 days. YES ☒ 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 (SS 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 ☐

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 the definitions of “large accelerated filer,” “accelerated filer,” “non-accelerated filer,” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large Accelerated Filer	☐	Accelerated Filer	☐
Non-accelerated Filer	☐	Smaller Reporting Company	☒
(Do not check if 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 ☐ NO ☒

State the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date:

45,468,482 as of August 10, 2015.

TABLE OF CONTENTS

		Page

	*PART I.*

Item 1.	Financial Statements.	3

	Financial Statements:
	Consolidated Balance Sheets (unaudited)	F-1
	Consolidated Statements of Operations (unaudited)	F-2
	Consolidated Statements of Cash Flows (unaudited)	F-3
	Notes to the Consolidated Financial Statements (unaudited)	F-4

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

Item 3.	Quantitative and Qualitative Disclosures About Market Risk.	9

Item 4.	Controls and Procedures.	9

	*PART II.*

Item 1.	Legal Proceedings.	9

Item 1A.	Risk Factors.	9

Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds.	9

Item 3.	Defaults Upon Senior Securities.	9

Item 4.	Mine Safety Disclosures.	10

Item 5.	Other Information.	10

Item 6.	Exhibits.	10

Signatures		11

Exhibit Index		12

- 2 -

PART I – FINANCIAL INFORMATION

ITEM 1.

FINANCIAL STATEMENTS.

EXCELSIS INVESTMENTS, INC.

Financial Statements

(Expressed in US dollars)

June 30, 2015 (unaudited) and December 31, 2014

Financial Statement Index

Consolidated Balance Sheets (unaudited)		F–1

Consolidated Statements of Operations (unaudited)		F–2

Consolidated Statements of Cash Flows (unaudited)		F–3

Notes to the Consolidated Financial Statements (unaudited)		F–4

- 3 -

EXCELSIS INVESTMENTS, INC.

Consolidated Balance Sheets

	June 30, 2015 $			December 31, 2014 $
	(unaudited)

ASSETS

Cash		53,576			189,104
Accounts receivable		68,201			17,500
Accounts receivable – related party		24,500			87,500
Prepaid expenses		1,525			1,525
Inventory		18,789			16,184
Deferred financing costs		–			1,703

Total Current Assets		166,591			313,516

Intangible assets, net		320,123			393,098

Total Assets		486,714			706,614

LIABILITIES

Current Liabilities

Accounts payable and accrued liabilities		174,075			158,842
Accounts payable – related party		–			7,490
Derivative liabilities		508,714			347,672
Loan payable		120,000			120,000
Due to related parties		31,433			85,724
Liability for shares issuable – related party		273,418			513,101
Convertible debenture, net of unamortized discount of $nil and $271,460		632,515			251,540

Total Current Liabilities		1,740,155			1,484,369

Loans payable- related party		75,000			75,000

Total Liabilities		1,815,155			1,559,369

STOCKHOLDERS’ DEFICIT

Preferred Stock
Authorized: 500,000,000 preferred shares with a par value of $0.001 per share Issued and outstanding: 1,000,000 preferred shares		1,000			1,000

Common Stock
Authorized: 750,000,000 common shares with a par value of $0.001 per share Issued and outstanding: 42,222,739 and 26,466,311 common shares, respectively		42,223			26,466

Additional paid-in capital		1,246,771			1,018,802

Accumulated deficit		(2,618,435	)		(1,899,023	)

Total Stockholders’ Deficit		(1,328,441	)		(852,755	)

Total Liabilities and Stockholders’ Deficit		486,714			706,614

(The accompanying notes are an integral part of these unaudited consolidated financial statements)

F-1

EXCELSIS INVESTMENTS, INC.

Consolidated Statements of Operations

(unaudited)

	Three months ended June 30, 2015 $			Three months ended June 30, 2014 $			Six months ended June 30, 2015 $			Six months ended June 30, 2014 $

Revenue of goods		33,304			–			50,990			–
Revenue of goods – related party		10,000			–			10,000			–
Revenue of services		–			–			23,862			–
Revenue of services – related party		139,600			–			424,600			–
Cost of goods sold		(6,161	)		–			(10,894	)		–
Cost of goods – related party		(2,700	)		–			(2,700	)		–
Cost of services – related party		(21,500	)		–			(121,500	)		–

Gross Margin		152,543			–			374,358			–

Operating Expenses

Amortization		36,689			–			72,975			–
Consulting		39,499			251,092			57,139			251,092
General and administrative		74,854			73,511			188,113			107,604
Payroll		66,147			9,505			133,499			20,270
Professional fees		21,394			40,055			63,541			75,839
Transfer agent fees		185			325			245			488

Total Operating Expenses		238,768			374,488			515,512			455,293

Loss Before Other Income (Expense)		(86,225	)		(374,488	)		(141,154	)		(455,293	)

Other Income (Expense)

Gain (loss) on change in fair value of derivative liabilities		(385,851	)		–			(278,562	)		653,253
Gain on forgiveness of convertible debt		–			–			3,061			169,726
Interest expense		(309,870	)		(6,825	)		(542,440	)		(137,754	)
Make whole gain		188,601			–			239,683			–

Total Other Income (Expense)		(507,120	)		(6,825	)		(578,258	)		685,225

Net Income (Loss) from Continuing Operations		(593,345	)		(381,313	)		(719,412	)		229,932

Discontinued Operations

Net income (loss) from discontinued operations		–			184,113			–			(33,620	)

Net Income (Loss)		(593,345	)		(197,200	)		(719,412	)		196,312

Net Earnings per Share – Basic and Diluted
Net income (loss)		(0.02	)		(0.01	)		(0.02	)		0.01
Continuing operations		(0.02	)		(0.02	)		(0.02	)		0.01
Discontinued Operations		–			0.01			–			0.00
Weighted Average Shares Outstanding – Basic and Diluted		34,429,794			19,628,941			31,410,029			19,628,902

(The accompanying notes are an integral part of these unaudited consolidated financial statements)

F-2

EXCELSIS INVESTMENTS INC.

Consolidated Statement of Cash flows

(unaudited)

	Six months ended June 30, 2015			Six months ended June 30, 2014
	$			$
Operating Activities

Net income (loss) for the period		(719,412	)		196,312

Adjustments to reconcile net loss to net cash used in operating activities:

Amortization of discount on convertible debenture		271,460			123,493
Amortization of customer list		72,975			–
Amortization of deferred financing costs		1,703			4,244
Default penalty on convertible debenture		228,505			–
Gain on forgiveness of debt		(3,061	)		(169,726	)
Imputed interest		2,976			–
Issuance of debt for services		–			250,000
Issuance of shares for services		–			330
Loss (gain) on change in fair value of derivative liabilities		278,562			(653,253	)
Fair value of shares issuable – related party		(239,683	)		–

Changes in operating assets and liabilities:

Accounts receivable		(50,701	)		29,710
Accounts receivable – related party		63,000			–
Inventory		(2,605	)		–
Accounts payable and accrued liabilities		22,534			(125,972	)
Accounts payable and accrued liabilities – related parties		(7,490	)		–
Due to related parties		(54,291	)		–

Net cash used in operating activities		(135,528	)		(344,862	)

Financing Activities

Proceeds from issuance of convertible debentures		–			298,200

Net cash provided by financing activities		–			298,200

Decrease in cash		(135,528	)		(46,662	)
Cash, beginning of period		189,104			227,502
Cash, end of period		53,576			180,840

Non-cash transactions
Common shares issued for convertible notes and accrued interest		123,230			–
Reclassification of derivative liability to APIC		117,520			–

Supplemental Disclosures
Interest paid		–			–
Income tax paid		–			–

(The accompanying notes are an integral part of these unaudited consolidated financial statements)

F-3

EXCELSIS INVESTMENTS, INC.

Notes to the Consolidated Financial Statements

(unaudited)

1.	Nature of Operations and Continuance of Business

Pub Crawl Holdings, Inc. (the “Company”) was incorporated in the state of Nevada on May 27, 2010. On June 14, 2010, the Company entered into an Assignment Agreement (the "Acquisition") with PB PubCrawl.com LLC (“PubCrawl”), a California limited liability company, whereby the Company acquired a 100% interest in the member shares of PubCrawl in exchange for 5,000,000 common shares of the Company. The Acquisition was accounted for in accordance with ASC 805-50, Related Issues, as the companies were under common control prior to acquisition. On September 3, 2012, the Company sold their rights to PubCrawl to the former President and Director of the Company.

On November 28, 2012, the Company acquired 100% of the members shares of Mobile Dynamic Marketing, Inc. (“Mobile Dynamic”), a company incorporated in the state of Florida on November 7, 2012, in exchange for the issuance of 10,000,000 common shares. As part of the acquisition, the Company cancelled 150,000,000 issued and outstanding common shares held by the former President and Director of the Company and the management and directors of Mobile Dynamic acquired 75,000,000 common shares of the Company in a private transaction with the former President and Director of the Company. Effectively, Mobile Dynamic held 73% of the issued and outstanding common shares of the Company and the transaction has been accounted for as a reverse merger, where Mobile Dynamic is deemed to be the acquirer for accounting purposes.

On July 13, 2013, the Company entered into a share exchange agreement with Career Start, Inc. (“Career”), a private corporation formed under the state of Florida on February 4, 2013. Under the terms of the agreement, the Company acquired the net assets of Career in exchange for 4,714,286 common shares of the Company. The acquisition was between two related parties and has been accounted on a cost basis, as disclosed in Note 3 of the financial statements. On October 24, 2013, the Company effected a corporation name change to Excelsis Investments Inc.

On September 1, 2014, the Company entered into a purchase agreement with a non-related party to purchase intangible assets by issuing 30% of the outstanding common shares of the Company as determined on an as-converted, fully-diluted basis, which shall not be subject to dilution by any future issuances for the purchase of 3,000 customer accounts The Company is recognizing the revenue generated from the intangible asset on a net basis.

On November 5, 2014, the Company entered into share exchange agreement with a former officer of the Company in regards to common shares in the Company’s wholly-owned subsidiaries, Career Start, Inc (“CSI”) and Career Start Management (“CSM”), private corporations incorporated in the state of Florida and New York, respectively. Under the terms of the agreement, the Company received 3,111,429 shares of the Company held by the former officer in exchange for 100% of the issued and outstanding common shares of CSI and CSM.

These financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. As at June 30, 2015, the Company has a working capital deficit of $1,573,564 and an accumulated deficit of $2,618,435. The continuation of the Company as a going concern is dependent upon the continued financial support from its management, and its ability to identify future investment opportunities and obtain the necessary debt or equity financing, and generating profitable operations from the Company’s future operations. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

2.	Summary of Significant Accounting Policies

Basis of Presentation and Principles of Consolidation

The financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”) and are expressed in U.S. dollars. The Company’s fiscal year end is December 31.

F-4

EXCELSIS INVESTMENTS, INC.

Notes to the Consolidated Financial Statements

(unaudited)

2.	Summary of Significant Accounting Policies (continued)

Use of Estimates

The preparation of financial statements in conformity with US GAAP 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. The Company regularly evaluates estimates and assumptions related to share-based payments, collectability of accounts receivable, impairment of goodwill and intangible assets, and the deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

Cash and Cash Equivalents

The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. As at June 30, 2015 and December 31, 2014, the Company had no cash equivalents.

Interim Financial Statements

These interim unaudited financial statements have been prepared on the same basis as the annual financial statements and in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company’s financial position, results of operations and cash flows for the periods shown. The results of operations for such periods are not necessarily indicative of the results expected for a full year or for any future period.

Accounts Receivable

Accounts receivable represents amounts owed from customers for contracting employees and from consulting services. Amounts are presented net of the allowance for doubtful accounts, which represents the Company’s best estimate of the amount of probable credit losses in the existing accounts receivable balance. The Company determines allowance for doubtful accounts based upon historical experience and current economic conditions. The Company reviews the adequacy of its allowance for doubtful accounts on a regular basis. As of June 30, 2015 and December 31, 2014, the Company had no allowances for doubtful accounts.

Inventory

Inventory is comprised of stealth cards purchased for resell, and is recorded at the lower of cost or net realizable value on a first-in first-out basis. The Company establishes inventory reserves for estimated obsolete or unsaleable inventory equal to the difference between the cost of inventory and the estimated realizable value based upon assumptions about future and market conditions.

Goodwill

Goodwill is carried at cost less impairment. On acquisition of business, fair values are attributed to the assets and liabilities of the acquired business at the date of acquisition. Goodwill arises when the fair value of the consideration given for a business exceeds the fair value of the net assets. During the year ended December 31, 2014, the Company recorded a full impairment of its goodwill account of $198,834 as the Company sold its interest in Career Start Inc, and Career Start Management. As at June 30, 2015 and December 31, 2014, the Company had $nil in goodwill.

Intangible Assets

Intangible assets are stated at cost less accumulated amortization and are comprised of customer accounts acquired with a useful life of three years and amortized straight line over three years. During the six months ended June 30, 2015, the Company incurred $72,975 (2014 - $nil) in amortization expense.

F-5

EXCELSIS INVESTMENTS, INC.

Notes to the Consolidated Financial Statements

(unaudited)

2.	Summary of Significant Accounting Policies (continued)

Long-Lived Assets

In accordance with ASC 360, “Property, Plant and Equipment”, the Company tests long-lived assets or asset groups for recoverability when events or changes in circumstances indicate that their carrying amount may not be recoverable. Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and current expectation that the asset will more likely than not be sold or disposed significantly before the end of its estimated useful life. Recoverability is assessed based on the carrying amount of the asset and its fair value which is generally determined based on the sum of the undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances. An impairment loss is recognized when the carrying amount is not recoverable and exceeds fair value.

Basic and Diluted Net Loss per Share

The Company computes net loss per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti dilutive. As at June 30, 2015 and December 31, 2014, the Company had 48,692,227 and 2,898,983 potentially dilutive common shares, respectively.

Revenue Recognition

The Company recognizes and accounts for revenue in accordance with ASC 605 as a principal on the sale of goods. Pursuant to ASC 605, Revenue Recognition, revenue is recognized when persuasive evidence of an arrangement exists, delivery has occurred, the amount is fixed and determinable, risk of ownership has passed to the customer and collection is reasonably assured. The Company considered ASC 605-45, Principal Agent Considerations, and determined that the Company acts as a principal in its revenue-earnings activities as they are responsible for the production of goods purchased by the customer, can determine the pricing costs, goods purchased are paid directly by the Company, and has a credit risk with respect to collection of amounts owed by its customers.

The Company considered ASC 605-45, Principal Agent Considerations, and determined that the Company does not act as the principal in its revenue-earnings activities related to certain service revenues where we do not bear enough of the risks in the transaction to record them on the gross basis. Revenues for these activities are recorded based on the net amount earned by the Company.

Cost of Revenue

For the Company’s product sales, cost of revenue consists of inventory sold in each transaction. For the Company’s service sales, cost of revenue consists of engineering services provided by a related party.

Research and Development Costs

Research and development costs are charged to operations as incurred.

Financial Instruments

Pursuant to ASC 820, Fair Value Measurements and Disclosures, an entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:

F-6

EXCELSIS INVESTMENTS, INC.

Notes to the Consolidated Financial Statements

(unaudited)

2.	Summary of Significant Accounting Policies (continued)

Financial Instruments (continued)

Level 1

Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

Level 2

Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.

Level 3

Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

The Company’s financial instruments consist principally of cash, accounts receivable, accounts payable and accrued liabilities, loan payable, amount due to related party, and convertible debentures. Pursuant to ASC 820, the fair value of our cash is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. We believe that the recorded values of all of our other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.

The following table represents assets and liabilities that are measured and recognized in fair value as of June 30, 2015, on a recurring basis:

	Level 1 $			Level 2 $		Level 3 $			Total gains and (losses)

Cash		53,576			–		–			–
Liabilities for shares issuable – related party		(273,418	)		–		–			239,683
Derivative liabilities		–			–		(508,714	)		(278,562	)

Total		(219,842	)		–		(508,714	)		(38,879	)

The following table represents assets and liabilities that are measured and recognized in fair value as of December 31, 2014 on a recurring basis:

	Level 1 $			Level 2 $		Level 3 $			Total gains and (losses)

Cash		189,104			–		–			–
Liabilities for shares issuable – related party		(513,101	)		–		–			(514,386	)
Derivative liabilities		–			–		(347,672	)		672,095

Total		(323,997	)		–		(347,672	)		157,709

As of June 30, 2015, the Company had a derivative liability amount of $508,714 (December 31, 2014 - $347,672) which was classified as a Level 3 financial instrument, and a loss on change in fair value of derivative liabilities of $278,562 (December 31, 2014 - gain of $672,095).

F-7

EXCELSIS INVESTMENTS, INC.

Notes to the Consolidated Financial Statements

(unaudited)

2.	Summary of Significant Accounting Policies (continued)

Income Taxes

Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted ASC 740 “Accounting for Income Taxes” as of its inception. Pursuant to ASC 740, the Company is required to compute tax asset benefits for net operating losses carried forward. The potential benefits of net operating losses have not been recognized in this financial statement because the Company cannot be assured it is more likely than not it will utilize the net operating losses carried forward in future years.

Recent Accounting Pronouncements

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

3.	Discontinued Operations

On November 5, 2014, the Company discontinued operations and sold its interest in its wholly owned subsidiaries, Career Start Inc. and Career Start Management Inc. As a result of the Company’s decision, all assets, liabilities, and expenses related to the subsidiaries have been classified as discontinued operations. The results of Career Start Inc. and Career Start Management Inc. discontinued operations are summarized as follows:

Statement of Operations:

For the
three months ended
June 30,
2015
$

For the
three months
ended
June 30,
2014
$

For the
six months
ended
June 30,
2015
$

For the
six months
ended
June 30,
2014
$

Revenues

–

2,011,390

–

4,085,502

Cost of Sales

–

(1,585,394

)

–

(3,597,111

)

Gross Margin

–

425,996

–

488,391

Operating Expenses

Consulting

–

General and administrative

–

111,896

–

209,897

Payroll

–

129,987

–

309,930

Professional fees

–

2,184

Total Operating Expenses

–

241,883

–

522,011

Net Income (loss) from Discontinued Operations

–

184,113

–

(33,620

)

4.	Convertible Debentures

On January 23, 2014, the Company issued a $53,000 convertible note which is unsecured, bears interest at 8% per annum and due on October 23, 2014. The Company received $50,000, net of issuance fee of $3,000. The note is convertible into shares of common stock 180 days after the date of issuance (July 22, 2014) at a conversion rate of 58% of the average of the three lowest closing bid prices of the Company’s common stock for the ten trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. Upon an event of default, the entire principal balance and accrued interest outstanding is due immediately, and interest shall accrue on the unpaid principal balance at 22% per annum.

F-8

EXCELSIS INVESTMENTS, INC.

Notes to the Consolidated Financial Statements

(unaudited)

4.	Convertible Debentures (continued)

On July 22, 2014, the note became convertible resulting in the Company recording a derivative liability of $57,846 with a corresponding adjustment to loss on change in fair value of derivative liabilities of $2,767 as accretion expense. During the year ended December 31, 2014, the Company issued 1,574,830 common shares for the conversion of $45,000 and recorded amortization of $17,663. Pursuant to the agreement, the convertible note matured on October 23, 2014 and 150% of the remaining balance in principal and interest is payable. During the year ended December 31, 2014, the Company included a penalty of $9,000 in interest expense for the additional amount payable due to defaulting on the loan. During the six months ended June 30, 2015, the Company issued 1,912,000 common shares for the conversion of the remaining $17,000 in principal and $2,120 in accrued interest. As at June 30, 2015, the carrying value of the debenture was $nil (December 31, 2014 - $17,000) and the fair value of the derivative liability was $nil (December 31, 2014 - $22,852). The Company recognized a gain in $3,061 for accrued interest forgiven.

On March 25, 2014, the Company issued a $53,000 convertible note which is unsecured, bears interest at 8% per annum and due on January 2, 2015. The Company received $50,000, net of issuance fee of $3,000. The note is convertible into shares of common stock 180 days after the date of issuance (September 21, 2014) at a conversion rate of 58% of the average of the three lowest closing bid prices of the Company’s common stock for the ten trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. Upon an event of default, the entire principal balance and accrued interest outstanding is due immediately, and interest shall accrue on the unpaid principal balance at 22% per annum. As at June 30, 2015, accrued interest of $11,104 (December 31, 2014 - $3,264) has been recorded in accounts payable and accrued liabilities.

On September 21, 2014, the note became convertible resulting in the Company recording a derivative liability of $55,382 with a corresponding adjustment to loss on change in fair value of derivative liabilities of $303 as accretion expense. Pursuant to the agreement, the convertible note matured on January 2, 2015 and 150% of the remaining balance in principal and interest is payable. As at June 30, 2015, the Company included a penalty of $26,500 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the six months ended June 30, 2015, the Company issued 9,841,978 common shares for the conversion of $53,000 and $2,120 of accrued interest. During the period ended June 30, 2015, the Company had amortized $1,029 (2014 - $nil) of the debt discount to interest expense. As at June 30, 2015, the carrying value of the debenture was $26,500 (December 31, 2014 - $51,971) and the fair value of the derivative liability was $31,049 (December 31, 2014 - $37,823). During the six months ended June 30, 2015, the Company amortized $21 in financing costs (2014 - $1,028).

On June 13, 2014, the Company issued a $53,000 convertible note which is unsecured, bears interest at 8% per annum and due on March 17, 2015. The Company received $50,000, net of issuance fee of $3,000. The note is convertible into shares of common stock 180 days after the date of issuance (December 10, 2014) at a conversion rate of 58% of the average of the three lowest closing bid prices of the Company’s common stock for the ten trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. Upon an event of default, the entire principal balance and accrued interest outstanding is due immediately, and interest shall accrue on the unpaid principal balance at 22% per annum. As at June 30, 2015, accrued interest of $10,202 (December 31, 2014 - $2,335) has been recorded in accounts payable and accrued liabilities.

On December 10, 2014, the note became convertible resulting in the Company recording a derivative liability of $55,314 with a corresponding adjustment to loss on change in fair value of derivative liabilities of $2,314 as accretion expense. Pursuant to the agreement, the convertible note matured on March 17, 2015 and 150% of the remaining balance in principal and interest is payable. During the period ended June 30, 2015, the Company included a penalty of $26,500 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the six months ended June 30, 2015, the Company had amortized $41,526 (2014 - $nil) of the debt discount to interest expense. As at June 30, 2015, the carrying value of the debenture was $79,500 (December 31, 2014 - $11,474) and the fair value of the derivative liability was $74,691 (December 31, 2014 - $54,348). During the six months ended June 30, 2015, the Company amortized $823 in financing costs (2014 - $184).

F-9

EXCELSIS INVESTMENTS, INC.

Notes to the Consolidated Financial Statements

(unaudited)

4.	Convertible Debentures (continued)

On June 20, 2014, the Company entered into a consulting agreement for consulting services. Pursuant to the agreement, the Company is to pay the consultant a commencement fee of $250,000. On June 23, 2014, the Company issued a $250,000 convertible note which is unsecured, non-bearing interest and due on June 22, 2015. The note is convertible into shares of common stock 180 days after the date of issuance (December 17, 2014) at a conversion rate of 90% of the lowest closing bid prices of the Company’s common stock for the ten trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. As at June 30, 2015, accrued interest of $1,479 (December 31, 2014 - $nil) has been recorded in accounts payable and accrued liabilities.

On December 17, 2014, the note became convertible resulting in the Company recording a derivative liability of $94,188 with a corresponding adjustment to loss on change in fair value of derivative liabilities of $1,050 as accretion expense. Pursuant to the agreement, the convertible note matured on June 22, 2015 and 150% of the remaining balance in principal and interest is payable. During the six months ended June 30, 2015, the Company included a penalty of $125,000 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the six months ended June 30, 2015, the Company had amortized $88,357 (2014 - $nil) of the debt discount to interest expense. As at June 30, 2015, the carrying value of the debenture was $375,000 (December 31, 2014 - $161,443) and the fair value of the derivative liability was $208,809 (December 31, 2014 - $84,615).

On June 23, 2014, the Company issued a $50,000 convertible note which is unsecured, bears interest at 8% per annum and due on June 22, 2015. The Company received $49,400, net of issuance fee of $600. The note is convertible into shares of common stock 180 days after the date of issuance (December 20, 2014) at a conversion rate of 60% of the lowest closing bid prices of the Company’s common stock for the five trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. As at June 30, 2015, accrued interest of $6,164 (December 31, 2014 - $2,093) has been recorded in accounts payable and accrued liabilities.

On December 20, 2014, the note became convertible resulting in the Company recording a derivative liability of $49,618 with a corresponding adjustment to loss on change in fair value of derivative liabilities. Pursuant to the agreement, the convertible note matured on June 22, 2015 and 150% of the remaining balance in principal and interest is payable. During the six months ended June 30, 2015, the Company included a penalty of $12,752 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the six months ended June 30, 2015, the Company issued 2,001,225 common shares for the conversion of $24,495. During the six months ended June 30, 2015, the Company had amortized $46,652 (2014 - $nil) of the debt discount to interest expense. As at June 30, 2015, the carrying value of the debenture was $38,257 (December 31, 2014 - $3,348) and the fair value of the derivative liability was $50,691 (December 31, 2014 - $50,071). During the six months ended June 30, 2015, the Company amortized $285 in financing costs (2014 - $12).

On December 20, 2014, the note became convertible resulting in the Company recording a derivative liability of $49,618 with a corresponding adjustment to loss on change in fair value of derivative liabilities. Pursuant to the agreement, the convertible note matured on June 22, 2015 and 150% of the remaining balance in principal and interest is payable. During the six months ended June 30, 2015, the Company included a penalty of $12,753 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the six months ended June 30, 2015, the Company issued 2,001,225 common shares for the conversion of $24,495. During the six months ended June 30, 2015, the Company had amortized $46,652 (2014 - $nil) of the debt discount to interest expense. As at June 30, 2015, the carrying value of the debenture was $38,258 (December 31, 2014 - $3,348) and the fair value of the derivative liability was $50,691 (December 31, 2014 - $50,071). During the six months ended June 30, 2015, the Company amortized $285 in financing costs (2014 - $12).

F-10

EXCELSIS INVESTMENTS, INC.

Notes to the Consolidated Financial Statements

(unaudited)

4.	Convertible Debentures (continued)

On June 25, 2014, the Company issued a $50,000 convertible note which is unsecured, bears interest at 8% per annum and due on June 24, 2015. The Company received $49,400, net of issuance fee of $600. The note is convertible into shares of common stock 180 days after the date of issuance (December 22, 2014) at a conversion rate of 60% of the lowest closing bid prices of the Company’s common stock for the five trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. As at June 30, 2015, accrued interest of $6,309 (December 31, 2014 - $2,071) has been recorded in accounts payable and accrued liabilities.

On December 22, 2014, the note became convertible resulting in the Company recording a derivative liability of $49,464 with a corresponding adjustment to loss on change in fair value of derivative liabilities. Pursuant to the agreement, the convertible note matured on June 24, 2015 and 150% of the remaining balance in principal and interest is payable. During the six months ended June 30, 2015, the Company included a penalty of $25,000 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the six months ended June 30, 2015, the Company had amortized $47,244 (2014 – $nil) of the debt discount to interest expense. As at June 30, 2015, the carrying value of the debenture was $75,000 (December 31, 2014 - $2,956) and the fair value of the derivative liability was $92,783 (December 31, 2014 - $50,031). During the six months ended June 30, 2015, the Company amortized $289 in financing costs (2014 - $8).

5.	Derivative Liabilities

The Company records the fair value of the of the conversion price of the convertible debentures disclosed in Note 4 in accordance with ASC 815, Derivatives and Hedging. The fair value of the derivative was calculated using a multi-nominal lattice model performed by an independent qualified business valuator. The fair value of the derivative liability is revalued on each balance sheet date with corresponding gains and losses recorded in the statement of operations. During the six months ended June 30, 2015, the Company recorded a loss on the change in fair value of derivative liability of $278,562 (2014 – gain of $653,253). As at June 30, 2015, the Company recorded a derivative liability of $508,714 (December 31, 2014 - $347,672).

The following inputs and assumptions were used to value the convertible debenture outstanding during the period ended June 30, 2015:

●

The range of stock prices for the valuation of the derivative instruments at June 30, 2015 ranged from $0.003 to $0.018 per share of common stock.

●

The debtholder would redeem (with penalties of 0% to 50% depending on the date and full-partial redemption) based on availability of alternative financing, at a rate of 0% increasing 1.0% monthly to a maximum of 10%.

●

The debtholder would automatically convert the note at maturity if the registration was effective and the Company is not in default.

●

The projected annual volatility for each valuation period based on the historic volatility of the Company 243% - 341%

●

Capital raising events of $100,000 would occur in each quarter for a total of $100,000 in 2014 at 75% of market generating dilutive reset events at prices below $0.002 (rounded) for the convertible debentures.

F-11

EXCELSIS INVESTMENTS, INC.

Notes to the Consolidated Financial Statements

(unaudited)

5.	Derivative Liabilities (continued)

A summary of the activity of the derivative liability is shown below:

	$

Balance, December 31, 2013		653,253
Day one loss on date notes become convertible		9,542
Debt discount		401,888
Reclass of derivative to APIC		(35,374	)
Gain in change in fair value of the derivative		(28,384	)
Gain on write-off of derivative due to debt forgiven		(653,253	)

Balance, December 31, 2014		347,672
Reclass of derivative to APIC		(117,520	)
Loss in change in fair value of the derivative		278,562

Balance, June 30, 2015		508,714

6.	Related Party Transactions

As at June 30, 2015, the Company was owed $24,500 (December 31, 2014 - 87,500) from a significant shareholder which is non-interest bearing, unsecured, and due on demand.

As at June 30, 2015, the Company owed $16,870 (December 31, 2014 - $36,574) to the President of the Company, which is non-interest bearing, unsecured, and due on demand.

As at June 30, 2015, the Company owed $14,563 (December 31, 2014 - $49,150) to the Chief Financial Officer of the Company, which is non-interest bearing, unsecured, and due on demand.

As at June 30, 2015, the Company recorded a liability for shares issuable of $273,418 (December 31, 2014 - $513,101) relating to 15,189,869 common shares to be issued to a significant shareholder pursuant to the acquisition agreement for the intangible assets. During the period ended June 30, 2015, the Company recorded $239,683 as a gain in the fair value of the shares issuable to the significant shareholder.

As at June 30, 2015, the Company owed $75,000 (December 31, 2014 - $75,000) to a significant shareholder for a loan payable. The loan is unsecured, non-interest bearing, and due on July 25, 2017. Refer to Note 7(b).

During the six months ended June 30, 2015, the Company generated revenues of services of $424,600 (2014 – $nil), revenue of goods of $10,000 (2014 - $nil), and $2,700 of cost of goods sold (2014 - $nil) to a significant shareholder.

During the six months ended June 30, 2015, the Company incurred payroll expense of $133,499 (2014 - $330,200) to management and officers of the Company.

During the six months ended June 30, 2015, the Company incurred engineering expense of $121,500 (2014 - $nil) to a company owned by the mother of the President of the Company, which was included in cost of services. As at June 30, 2015, the Company owed $nil (December 31, 2014 - $7,490) to the company owned by the mother of the President of the Company, which is non-interest bearing, unsecured, and due on demand. The amount owing has been recorded as accounts payable – related party.

7.	Loans Payable

At June 30, 2015, the Company owes $120,000 (December 31, 2014 - $120,000) in a note payable to a non-related party. Under the terms of the note, the amount is unsecured, due interest at 10% and due on demand.

F-12

EXCELSIS INVESTMENTS, INC.

Notes to the Consolidated Financial Statements

(unaudited)

7.	Loans Payable (continued)

On July 25, 2014, the Company entered into a loan agreement with a related party for a loan of $175,000. Under the terms of the note, the amount is unsecured, non-interest bearing, and due on July 25, 2017. The unpaid principal is to be repaid in installments defined as the collected sum of 10% of the unadjusted gross sales revenue (net of returns and chargebacks) with the installments to begin once the Company has received the gross proceeds of $175,000. As at June 30, 2015, the Company had received loan proceeds of $75,000 (December 31, 2014 - $75,000). During the six months ended June 30, 2015, the Company recorded imputed interest of $2,976 (2014 - $nil).

8.	Common Shares

On January 12, 2015, the Company issued 1,912,000 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(a), with a book value of $19,120. $17,589 was reclassified from derivative liabilities to additional paid-in capital on conversion.

On January 29, 2015, the Company approved a ten-for-one reverse split of its issued and outstanding common shares, which has been applied on a retroactive basis.

On March 13, 2015, the Company issued 1,400,000 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(b), with a book value of $2,380. $1,791 was reclassified from derivative liabilities to additional paid-in capital on conversion.

On April 28, 2015, the Company issued 1,414,286 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(b), with a book value of $1,980. $1,486 was reclassified from derivative liabilities to additional paid-in capital on conversion.

On May 4, 2015, the Company issued 1,414,706 common shares for the conversion of a convertible note with a non related party, as noted in Note 4(b), with a book value of $4,810. $3,720 was reclassified from derivative liabilities to additional paid-in capital on conversion.

On May 6, 2015, the Company issued 1,415,116 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(b), with a book value of $6,085. $4,705 was reclassified from derivative liabilities to additional paid-in capital on conversion.

On May 20, 2015, the Company issued 1,485,556 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(b), with a book value of $6,685. $5,291 was reclassified from derivative liabilities to additional paid-in capital on conversion.

On June 1, 2015, the Company issued 1,485,776 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(b), with a book value of $17,235. $14,633 was reclassified from derivative liabilities to additional paid-in capital on conversion.

On June 12, 2015, the Company issued 2,001,225 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(e), with a book value of $24,495. $28,034 was reclassified from derivative liabilities to additional paid-in capital on conversion.

On June 12, 2015, the Company issued 2,001,225 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(f), with a book value of $24,495. $28,034 was reclassified from derivative liabilities to additional paid-in capital on conversion.

On June 16, 2015, the Company issued 1,226,538 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(b), with a book value of $15,945. $12,237 was reclassified from derivative liabilities to additional paid-in capital on conversion.

9.	Commitment

On February 16, 2015, the Company entered into a lease agreement for a six month terms commencing on March 1, 2015. The Company will have three consecutive options to renew the lease for an additional six months each. Pursuant to the agreement the Company has agreed to pay monthly amounts of $1,092 plus applicable sales taxes and pay a deposit of $2,668 consisting of the first month’s rent and a $1,500 security deposit.

F-13

EXCELSIS INVESTMENTS, INC.

Notes to the Consolidated Financial Statements

(unaudited)

10.

Subsequent Events

On July 7, 2015, the Company issued 1,485,632 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(c), with a book value of $12,925.

On July 8, 2015, the Company issued 1,760,111 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(e), with a book value of $15,841.

F-14

ITEM 2.

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.

This Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A) contains forward-looking statements that involve known and unknown risks, significant uncertainties and other factors that may cause our actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed, or implied, by those forward-looking statements. You can identify forward-looking statements by the use of the words may, will, should, could, expects, plans, anticipates, believes, estimates, predicts, intends, potential, proposed, or continue or the negative of those terms. These statements are only predictions. In evaluating these statements, you should consider various factors which may cause our actual results to differ materially from any forward-looking statements. Although we believe that the exceptions reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, performance or achievements. Therefore, actual results may differ materially and adversely from those expressed in any forward-looking statements. We undertake no obligation to revise or update publicly any forward-looking statements for any reason.

RESULTS OF OPERATIONS

Working Capital

	June 30, 2015 $			December 31, 2014 $
Current Assets		166,591			313,516
Current Liabilities		1,740,155			1,484,369
Working Capital (Deficit)		(1,573,564	)		(1,170,853	)

Cash Flows

	June 30, 2015 $			June 30, 2014 $
Cash Flows used in Operating Activities		(135,528	)		(344,862	)
Cash Flows provided from Investing Activities		Nil			Nil
Cash Flows provided from Financing Activities		Nil			298,200
Net Decrease in Cash During Period		(135,528	)		(46,662	)

Operating Revenues

During the six months ended June 30, 2015, the Company earned revenues from continuing operations of $509,452 compared with revenues of $nil during the six months ended June 30, 2014. The increase in revenues and gross profit margin is due to the fact that the Company earned revenues from services relating to net revenue earned from a related party for receipts on accounts purchased with 30% equity interest during the fiscal year as well as sales of a new product. For the period ended June 30, 2015, the Company recorded a gross margin of $374,358 or 73.48% compared to $nil during the period ended June 30, 2014. During the six months ended June 30, 2015, the Company incurred cost of revenues relating to engineering costs as well as costs of inventory.

Operating Expenses and Net Loss

Continuing Operations

During the six months ended June 30, 2015, the Company incurred operating expenses from continuing operations of $515,512 compared with $455,293 during the six months ended June 30, 2014. The increase in operating expenses from continuing operations were due to $72,975 for amortization, $113,229 of payroll costs as the Company incurred more salaries and benefits to management and employees of the Company, and $80,509 for general and administrative costs due to increased overall office costs as compared to prior year, offset by a decrease in transfer agent fees of $243, $193,953 for consulting, and $12,298 for professional fees.

- 4 -

Discontinued Operations

During the six months ended June 30, 2015, the Company incurred a net loss from discontinued operations of $nil compared to a net loss of $33,620 during the six months ended June 30, 2015. The decrease in net loss for discontinued operations was due to the fact that the Company disposed of the Career Start on November 5, 2014 and thus did not generate any sales revenue from its Career Start subsidiaries during the six months ended June 30, 2015 compared with revenues of $4,085,502 and a gross margin of $488,391 or 11.95% during the six months ended June 30, 2015. As the Company disposed of the Career Start business on November 5, 2014, the overall operating expense decreased from $522,011 for the six months ended June 30, 2014 to $nil during the six months ended June 30, 2015.

Net Income (Loss)

For the six months ended June 30, 2015, the Company had a net loss of $719,412 and basic and diluted net loss per share of $0.02. During the six months ended June 30, 2015, the Company did not record any income or loss from discontinued operations as the Career Start business was disposed of on November 5, 2014. In addition to operating expenses from continuing operations, the Company also incurred a loss of $278,562 for the change in fair value of derivative liabilities relating to the floating conversion price of its convertible debenture, $3,061 gain related to the forgiveness of debt, and a make whole gain of $239,683, offset by interest expense of $542,440 relating to interest charges incurred on its convertible debentures. During the six months ended June 30, 2014, the Company incurred net income from continuing operations of $229,932 and overall net income of $196,312, with the difference relating to discontinued operations as discussed above. The increase in net loss for the period ended June 30, 2015 was due to a decrease in gain of change in fair value of derivative liabilities of $931,815 related to the conversion of the convertible debentures, decrease in gain on forgiveness of convertible debt of 166,665, and an increase in interest expense of $404,686, offset by an increase of make whole gain of $239,683 when compared to the amounts recorded in June 30, 2014.

Liquidity and Capital Resources

As at June 30, 2015, the Company had cash of $53,576 and total current assets of $166,591 compared with cash of $189,104 and total current assets of $313,516 at December 31, 2014. The decrease in cash is due to the fact that the Company has incurred more cash for operating activities relating to overhead costs relating to the business operations of the Company. The decrease in total current assets is due to decreases in cash as noted above, accounts receivable – related party, and deferred financing costs, offset by increases in accounts receivable, which is primarily due to a timing difference between the revenue transaction date and the collection of revenues.

The overall working capital deficit increased from $1,170,853 at December 31, 2014 to $1,573,564 at June 30, 2015 due in part to the fact that the Company had a derivative liability relating to the fair value of the floating conversion price of the convertible debenture.

As at June 30, 2015, the Company had a cash balance of $53,576 and total assets of $486,714 compared with $189,104 of cash and total assets of $706,614 as at December 31, 2014. The decrease in total assets is due to the factors impacting current assets as noted above as well as a decrease in intangible assets related to amortization.

Cash flow from Operating Activities

During the six months ended June 30, 2015, the Company used $135,528 of cash for operating activities, which is reflective of the cash used for day-to-day business operations. Comparatively, the Company used cash of $344,862 during the six months ended June 30, 2014. The decrease in the use of cash is due to a lower level of operating cash needs for the Company’s operating activities in the current period compared to the prior year.

Cash flow from Investing Activities

During the six months ended June 30, 2015 and June 30, 2014, the Company received no cash from investing activities.

Cash flow from Financing Activities

During the six months ended June 30, 2015, the Company received no cash from financing activities, compared with cash proceeds of $298,200 during the six months ended June 30, 2014 from the issuance of convertible debentures.

- 5 -

Convertible Promissory Note

On January 23, 2014, the Company issued a $53,000 convertible note which is unsecured, bears interest at 8% per annum and due on October 23, 2014. The Company received $50,000, net of issuance fee of $3,000. The note was convertible into shares of common stock 180 days after the date of issuance (July 22, 2014) at a conversion rate of 58% of the average of the three lowest closing bid prices of the Company’s common stock for the ten trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. Upon an event of default, the entire principal balance and accrued interest outstanding is due immediately, and interest shall accrue on the unpaid principal balance at 22% per annum. As at June 30, 2015, accrued interest of $nil (December 31, 2014 - $5,022) has been recorded in accounts payable and accrued liabilities.

In accordance with ASC 815, “Accounting for Derivative Instruments and Hedging Activities”, the Company recognized the intrinsic value of the embedded beneficial conversion feature of $53,000. On July 22, 2014, the note became convertible resulting in the Company recording a derivative liability of $57,846 with a corresponding adjustment to loss on change in fair value of derivative liabilities. On August 4, 2014, the Company issued 4,081,633 common shares for the conversion of $20,000 of this debenture. On September 26, 2014, the Company issued 5,000,000 common shares for the conversion of $15,000 of this debenture. On November 28, 2014, 2014, the Company issued 6,666,667 common shares for the conversion of $10,000 of this debenture On January 12, 2015, the Company issued 1,912,000 common shares for the conversion of the remaining $17,000 of this debenture along with accrued interest of $2,120. During the six months ended June 30, 2015, the Company had amortized $18,146 (June 30, 2014 - $nil) of the debt discount to interest expense. As at June 30, 2015, the carrying value of the debenture was $nil (December 31, 2014 - $17,000) and the fair value of the derivative liability was $nil (December 31, 2014 - $22,852). The Company recognized a gain in $3,061 for accrued interest forgiven.

In accordance with ASC 815, “Accounting for Derivative Instruments and Hedging Activities”, the Company recognized the intrinsic value of the embedded beneficial conversion feature of $53,000. On September 21, 2014, the note became convertible resulting in the Company recording a derivative liability of $55,382 with a corresponding adjustment to loss on change in fair value of derivative liabilities. During the six months ended June 30, 2015, the Company included a penalty of $26,500 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the six months ended June 30, 2015, the Company issued 9,841,978 common shares for the conversion of $53,000 and $2,120 of accrued interest. During the period ended June 30, 2015, the Company had amortized $1,029 (2014 - $nil) of the debt discount to interest expense. As at June 30, 2015, the carrying value of the debenture was $26,500 (December 31, 2014 - $51,971) and the fair value of the derivative liability was $31,049 (December 31, 2014 - $37,823). During the six months ended June 30, 2015, the Company amortized $21 in financing costs (2014 - $1,028).

In accordance with ASC 815, “Accounting for Derivative Instruments and Hedging Activities”, the Company recognized the intrinsic value of the embedded beneficial conversion feature of $53,000. On December 10, 2014, the note became convertible resulting in the Company recording a derivative liability of $55,314 with a corresponding adjustment to loss on change in fair value of derivative liabilities of $2,314 as accretion expense. Pursuant to the agreement, the convertible note matured on March 17, 2015 and 150% of the remaining balance in principal and interest is payable. During the period ended June 30, 2015, the Company included a penalty of $26,500 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the six months ended June 30, 2015, the Company had amortized $41,526 (2014 - $nil) of the debt discount to interest expense. As at June 30, 2015, the carrying value of the debenture was $79,500 (December 31, 2014 - $11,474) and the fair value of the derivative liability was $74,691 (December 31, 2014 - $54,348). During the six months ended June 30, 2015, the Company amortized $823 in financing costs (2014 - $184).

- 6 -

In accordance with ASC 815, “Accounting for Derivative Instruments and Hedging Activities”, the Company recognized the intrinsic value of the embedded beneficial conversion feature of $50,000. On December 20, 2014, the note became convertible resulting in the Company recording a derivative liability of $49,618 with a corresponding adjustment to loss on change in fair value of derivative liabilities. Pursuant to the agreement, the convertible note matured on June 22, 2015 and 150% of the remaining balance in principal and interest is payable. During the six months ended June 30, 2015, the Company included a penalty of $12,752 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the six months ended June 30, 2015, the Company issued 2,001,225 common shares for the conversion of $24,495. During the six months ended June 30, 2015, the Company had amortized $46,652 (2014 - $nil) of the debt discount to interest expense. As at June 30, 2015, the carrying value of the debenture was $38,257 (December 31, 2014 - $3,348) and the fair value of the derivative liability was $50,691 (December 31, 2014 - $50,071). During the six months ended June 30, 2015, the Company amortized $285 in financing costs (2014 - $12).

In accordance with ASC 815, “Accounting for Derivative Instruments and Hedging Activities”, the Company recognized the intrinsic value of the embedded beneficial conversion feature of $50,000. On December 20, 2014, the note became convertible resulting in the Company recording a derivative liability of $49,618 with a corresponding adjustment to loss on change in fair value of derivative liabilities. Pursuant to the agreement, the convertible note matured on June 22, 2015 and 150% of the remaining balance in principal and interest is payable. During the six months ended June 30, 2015, the Company included a penalty of $12,753 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the six months ended June 30, 2015, the Company issued 2,001,225 common shares for the conversion of $24,495. During the six months ended June 30, 2015, the Company had amortized $46,652 (2014 - $nil) of the debt discount to interest expense. As at June 30, 2015, the carrying value of the debenture was $38,257 (December 31, 2014 - $3,348) and the fair value of the derivative liability was $50,691 (December 31, 2014 - $50,071). During the six months ended June 30, 2015, the Company amortized $285 in financing costs (2014 - $12).

- 7 -

In accordance with ASC 815, “Accounting for Derivative Instruments and Hedging Activities”, the Company recognized the intrinsic value of the embedded beneficial conversion feature of $50,000. On December 22, 2014, the note became convertible resulting in the Company recording a derivative liability of $49,464 with a corresponding adjustment to loss on change in fair value of derivative liabilities. Pursuant to the agreement, the convertible note matured on June 24, 2015 and 150% of the remaining balance in principal and interest is payable. During the six months ended June 30, 2015, the Company included a penalty of $25,000 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the six months ended June 30, 2015, the Company had amortized $47,044 (2014 – $nil) of the debt discount to interest expense. As at June 30, 2015, the carrying value of the debenture was $75,000 (December 31, 2014 - $2,956) and the fair value of the derivative liability was $92,783 (December 31, 2014 - $50,031).

Critical Accounting Policies and Estimates

We prepared our financial statements and the accompanying notes in conformity with accounting principles generally accepted in the United States of America, which require management to make estimates and assumptions about future events that affect the reported amounts in the financial statements and the accompanying notes. We identified certain accounting policies as critical based on, among other things, their impact on the portrayal of our financial condition, results of operations, or liquidity and the degree of difficulty, subjectivity, and complexity in their deployment. Critical accounting policies cover accounting matters that are inherently uncertain because the future resolution of such matters is unknown. Management routinely discusses the development, selection, and disclosure of each of the critical accounting policies. The following is a discussion of our most critical accounting policies:

Use of Estimates

The preparation of financial statements in conformity with US GAAP 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. The Company regularly evaluates estimates and assumptions related to the deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

Financial Instruments

Level 1

Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

Level 2

- 8 -

Level 3

Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

The Company’s financial instruments consist principally of cash, accounts receivable, accounts receivable – related party, accounts payable and accrued liabilities, accounts payable – related party, loan payable, amount due to related party, and convertible debenture. Pursuant to ASC 820, the fair value of our cash is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. We believe that the recorded values of all of our other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.

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.

CONTROLS AND PROCEDURES.

Under the supervision and with the participation of our management, including the Principal Executive Officer and Principal Financial Officer, we have evaluated the effectiveness of our disclosure controls and procedures as required by Exchange Act Rule 13a-15(b) as of the end of the period covered by this report. Based on that evaluation, the Principal Executive Officer and Principal Financial Officer have concluded that these disclosure controls and procedures are not effective.

Management’s assessment identified several material weaknesses in our internal control over financial reporting. These material weaknesses include the following:

Insufficient number of qualified accounting personnel governing the financial close and reporting process

Lack of proper segregation of duties

There was no change in our internal control over financial reporting during the six months ended June 30, 2015 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

PART II - OTHER INFORMATION.

ITEM 1.

LEGAL PROCEEDINGS.

None.

ITEM 1A.

RISK FACTORS.

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 2.

UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.

None.

ITEM 3.

DEFAULTS UPON SENIOR SECURITIES.

None.

- 9 -

ITEM 4.

MINE SAFETY DISCLOSURES.

None.

ITEM 5.

OTHER INFORMATION.

None.

ITEM 6.

EXHIBITS.

Exhibit

Incorporated by reference

Filed

Number

Document Description

Form

Date

Number

Herewith

2.1

Exchange Agreement between Pub Crawl Holdings, Inc. and Mobile Dynamic Marketing, Inc.

8-K

1/31/13

2.1

2.2

Exchange Agreement between Pub Crawl Holdings, Inc. and Career Start, Inc.

10-Q

11/19/13

2.2

3.1

Articles of Incorporation - Pub Crawl.

S-1

10/07/10

3.1

3.2

Articles of Incorporation - Mobile Dynamic Marketing, Inc.

10-K/A

4/16/13

3.2

3.3

Articles of Incorporation – Career Start, Inc.

10-K

4-15-14

3.3

3.4

Bylaws - Pub Crawl Holdings, Inc.

S-1

10/07/10

3.2

3.5

Bylaws - Mobile Dynamic Marketing, Inc.

S-1

6/14/13

3.4

3.6

Bylaws – Career Start, Inc.

10-K

4-15-14

3.6

3.7

Amended Articles of Incorporation – March 26, 2013.

10-K

4-15-14

3.7

3.8

Amended Articles of Incorporation – October 24, 2013.

10-K

4-15-14

3.8

10.1

Assignment Agreement between the Company, Peter Kremer, and PBPubCrawl.com, LLC dated June 14, 2010.

S-1

10/07/10

10.1

10.2

Form of Management Agreement between the Company and Peter Kremer dated June 22, 2010.

S-1

10/07/10

10.2

10.3

Promissory Note between the Company and Sun Valley Investments dated August 5, 2010.

S-1

10/07/10

10.3

10.4

Consulting Agreement between the Company and Voltaire Gomez dated September 23, 2010.

S-1

10/07/10

10.4

10.5

Settlement Agreement between the Company and Sun Valley Investments dated May 25, 2012.

8-K

08/11/12

10.1

10.6

Promissory Note between the Company and Deville Enterprises, Inc. dated June 1, 2012.

8-K

08/11/12

10.2

10.7

Debt Forgiveness Agreement with Hermaytar SA.

10-K/A-2

07/21/14

10.7

14.1

Code of Ethics.

S-1

10/07/10

14.1

21.1

List of Subsidiaries.

S-1

10/07/10

21.1

31.1

Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

31.2

Certification of Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

32.1

Certification of Chief Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

32.2

Certification of Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

101.INS

XBRL Instance Document.

101.SCH

XBRL Taxonomy Extension – Schema.

101.CAL

XBRL Taxonomy Extension – Calculations.

101.DEF

XBRL Taxonomy Extension – Definitions.

101.LAB

XBRL Taxonomy Extension – Labels.

101.PRE

XBRL Taxonomy Extension – Presentation.

- 10 -

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, this registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized on this 17 day of August, 2015.

	EXCELSIS INVESTMENTS, INC.

	BY:	/s/ Brian McFadden
		Brian McFadden
		Principal Executive Officer and Director

	BY:	/s/ Michelle Pannoni
		Michelle Pannoni
		Principal Financial Officer, Principal Accounting Officer and Treasurer

- 11 -

EXHIBIT INDEX

Exhibit

Incorporated by reference

Filed

Number

Document Description

Form

Date

Number

Herewith

2.1

Exchange Agreement between Pub Crawl Holdings, Inc. and Mobile Dynamic Marketing, Inc.

8-K

1/31/13

2.1

2.2

Exchange Agreement between Pub Crawl Holdings, Inc. and Career Start, Inc.

10-Q

11/19/13

2.2

3.1

Articles of Incorporation - Pub Crawl.

S-1

10/07/10

3.1

3.2

Articles of Incorporation - Mobile Dynamic Marketing, Inc.

10-K/A

4/16/13

3.2

3.3

Articles of Incorporation – Career Start, Inc.

10-K

4-15-14

3.3

3.4

Bylaws - Pub Crawl Holdings, Inc.

S-1

10/07/10

3.2

3.5

Bylaws - Mobile Dynamic Marketing, Inc.

S-1

6/14/13

3.4

3.6

Bylaws – Career Start, Inc.

10-K

4-15-14

3.6

3.7

Amended Articles of Incorporation – March 26, 2013.

10-K

4-15-14

3.7

3.8

Amended Articles of Incorporation – October 24, 2013.

10-K

4-15-14

3.8

10.1

Assignment Agreement between the Company, Peter Kremer, and PBPubCrawl.com, LLC dated June 14, 2010.

S-1

10/07/10

10.1

10.2

Form of Management Agreement between the Company and Peter Kremer dated June 22, 2010.

S-1

10/07/10

10.2

10.3

Promissory Note between the Company and Sun Valley Investments dated August 5, 2010.

S-1

10/07/10

10.3

10.4

Consulting Agreement between the Company and Voltaire Gomez dated September 23, 2010.

S-1

10/07/10

10.4

10.5

Settlement Agreement between the Company and Sun Valley Investments dated May 25, 2012.

8-K

08/11/12

10.1

10.6

Promissory Note between the Company and Deville Enterprises, Inc. dated June 1, 2012.

8-K

08/11/12

10.2

10.7

Debt Forgiveness Agreement with Hermaytar SA.

10-K/A-2

07/21/14

10.7

14.1

Code of Ethics.

S-1

10/07/10

14.1

21.1

List of Subsidiaries.

S-1

10/07/10

21.1

31.1

Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

31.2

Certification of Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

32.1

Certification of Chief Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

32.2

Certification of Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

101.INS

XBRL Instance Document.

101.SCH

XBRL Taxonomy Extension – Schema.

101.CAL

XBRL Taxonomy Extension – Calculations.

101.DEF

XBRL Taxonomy Extension – Definitions.

101.LAB

XBRL Taxonomy Extension – Labels.

101.PRE

XBRL Taxonomy Extension – Presentation.

- 12 -

EX-31.1 2 f10q06151ex31i_excelsis.htm CERTIFICATION

Exhibit 31.1

SARBANES-OXLEY SECTION 302(a) CERTIFICATION

I, Brian McFadden, certify that:

I have reviewed this Form 10-Q for the period ending June 30, 2015 of Excelsis Investments, Inc.;

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;

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;

The registrant’s other certifying officer and I are 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:

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 registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

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;

Evaluated the effectiveness of the registrant’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

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

The registrant’s other certifying officer and I have disclosed, based on our 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):

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

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.

Date:	August 17, 2015	/s/ Brian McFadden
		Brian McFadden
		Principal Executive Officer

EX-31.2 3 f10q0615ex31ii_excelsis.htm CERTIFICATION

Exhibit 31.2

SARBANES-OXLEY SECTION 302(a) CERTIFICATION

I, Michelle Pannoni, certify that:

I have reviewed this Form 10-Q for the period ending June 30, 2015 of Excelsis Investments, Inc.;

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.

Date:	August 17, 2015	/s/ Michelle Pannoni
		Michelle Pannoni
		Principal Financial Officer

EX-32.1 4 f10q0615ex32i_excelsis.htm CERTIFICATION

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

In connection with the Quarterly Report of Excelsis Investments, Inc. (the “Company”) on Form 10-Q for the period ended June 30, 2015, as filed with the Securities and Exchange Commission on the date here of (the “report”), I, Brian McFadden, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1)	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 this Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Dated this 17 day of August, 2015.

	/s/ Brian McFadden
	Brian McFadden
	Chief Executive Officer

EX-32.2 5 f10q0615ex32ii_excelsis.htm CERTIFICATION

Exhibit 32.2

CERTIFICATION PURSUANT TO

18 U.S.C. Section 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Excelsis Investments, Inc. (the “Company”) on Form 10-Q for the period ended June 30, 2015, as filed with the Securities and Exchange Commission on the date here of (the “report”), I, Michelle Pannoni, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1)

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 this Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Dated this 17 day of August, 2015.

	/s/ Michelle Pannoni
	Michelle Pannoni
	Chief Financial Officer

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<table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 0.25in; line-height: 15.33px; text-indent: 0px;"><font style="font: 10pt/normal 'times new roman', times, serif; font-stretch: normal;"><b>2.</b></font></td> <td style="padding: 0px; text-align: justify; line-height: 15.33px; text-indent: 0px;"><font style="font: 10pt/normal 'times new roman', times, serif; font-stretch: normal;"><b>Summary of Significant Accounting Policies</b></font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 0.25in; text-indent: 0px;"> </td> <td style="padding: 0px; width: 0.25in; line-height: 15.33px; text-indent: 0px;"><font style="font: 10pt/normal 'times new roman', times, serif; font-stretch: normal;">a)</font></td> <td style="padding: 0px; text-align: justify; line-height: 15.33px; text-indent: 0px;"><font style="font: 10pt/normal 'times new roman', times, serif; font-stretch: normal;">Basis of Presentation and Principles of Consolidation</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 35.45pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 35.45pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”) and are expressed in U.S. dollars. The Company’s fiscal year end is December 31.</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 35.45pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px; font-size: 10pt;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px; font-size: 10pt;"><font style="font-size: 10pt;">b)</font></td> <td style="padding: 0px; text-align: justify; text-indent: 0px; font-size: 10pt;"><font style="font-size: 10pt;">Use of Estimates</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The preparation of financial statements in conformity with US GAAP 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. The Company regularly evaluates estimates and assumptions related to share-based payments, collectability of accounts receivable, impairment of goodwill and intangible assets, and the deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">c)</font></td> <td style="padding: 0px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">Cash and Cash Equivalents</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. As at June 30, 2015 and December 31, 2014, the Company had no cash equivalents.</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"><font style="font-size: 10pt;">d)</font></td> <td style="padding: 0px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">Interim Financial Statements</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">These interim unaudited financial statements have been prepared on the same basis as the annual financial statements and in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company’s financial position, results of operations and cash flows for the periods shown. The results of operations for such periods are not necessarily indicative of the results expected for a full year or for any future period.</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"><font style="font-size: 10pt;">e)</font></td> <td style="padding: 0px; text-indent: 0px;"><font style="font-size: 10pt;">Accounts Receivable</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Accounts receivable represents amounts owed from customers for contracting employees and from consulting services. Amounts are presented net of the allowance for doubtful accounts, which represents the Company’s best estimate of the amount of probable credit losses in the existing accounts receivable balance. The Company determines allowance for doubtful accounts based upon historical experience and current economic conditions. The Company reviews the adequacy of its allowance for doubtful accounts on a regular basis. As of June 30, 2015 and December 31, 2014, the Company had no allowances for doubtful accounts.</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"><font style="font-size: 10pt;">f)</font></td> <td style="padding: 0px; text-indent: 0px;"><font style="font-size: 10pt;">Inventory</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Inventory is comprised of stealth cards purchased for resell, and is recorded at the lower of cost or net realizable value on a first-in first-out basis. The Company establishes inventory reserves for estimated obsolete or unsaleable inventory equal to the difference between the cost of inventory and the estimated realizable value based upon assumptions about future and market conditions.</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"><font style="font-size: 10pt;">g)</font></td> <td style="padding: 0px; text-indent: 0px;"><font style="font-size: 10pt;">Goodwill</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Goodwill is carried at cost less impairment. On acquisition of business, fair values are attributed to the assets and liabilities of the acquired business at the date of acquisition. Goodwill arises when the fair value of the consideration given for a business exceeds the fair value of the net assets. During the year ended December 31, 2014, the Company recorded a full impairment of its goodwill account of $198,834 as the Company sold its interest in Career Start Inc, and Career Start Management. As at June 30, 2015 and December 31, 2014, the Company had $nil in goodwill.</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"><font style="font-size: 10pt;">h)</font></td> <td style="padding: 0px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">Intangible Assets</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Intangible assets are stated at cost less accumulated amortization and are comprised of customer accounts acquired with a useful life of three years and amortized straight line over three years. During the six months ended June 30, 2015, the Company incurred $72,975 (2014 - $nil) in amortization expense.</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"><b> </b></p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"><font style="font-size: 10pt;">i)</font></td> <td style="padding: 0px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">Long-Lived Assets</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">In accordance with ASC 360, “<i>Property, Plant and Equipment”</i>, the Company tests long-lived assets or asset groups for recoverability when events or changes in circumstances indicate that their carrying amount may not be recoverable. Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and current expectation that the asset will more likely than not be sold or disposed significantly before the end of its estimated useful life. Recoverability is assessed based on the carrying amount of the asset and its fair value which is generally determined based on the sum of the undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances. An impairment loss is recognized when the carrying amount is not recoverable and exceeds fair value.</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"><font style="font-size: 10pt;">j)</font></td> <td style="padding: 0px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">Basic and Diluted Net Loss per Share</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 35.45pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 35.45pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The Company computes net loss per share in accordance with ASC 260, <i>Earnings per Share</i>. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti dilutive. As at June 30, 2015 and December 31, 2014, the Company had 48,692,227 and 2,898,983 potentially dilutive common shares, respectively.</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 35.45pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"><font style="font-size: 10pt;">k)</font></td> <td style="padding: 0px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">Revenue Recognition</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The Company recognizes and accounts for revenue in accordance with ASC 605 as a principal on the sale of goods. Pursuant to ASC 605, <i>Revenue Recognition,</i> revenue is recognized when persuasive evidence of an arrangement exists, delivery has occurred, the amount is fixed and determinable, risk of ownership has passed to the customer and collection is reasonably assured. The Company considered ASC 605-45, Principal Agent Considerations, and determined that the Company acts as a principal in its revenue-earnings activities as they are responsible for the production of goods purchased by the customer, can determine the pricing costs, goods purchased are paid directly by the Company, and has a credit risk with respect to collection of amounts owed by its customers.</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The Company considered ASC 605-45, Principal Agent Considerations, and determined that the Company does not act as the  principal in its revenue-earnings activities related to certain service revenues where we do not bear enough of the risks in the transaction to record them on the gross basis. Revenues for these activities are recorded based on the net amount earned by the Company.  </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"><font style="font-size: 10pt;">l)</font></td> <td style="padding: 0px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">Cost of Revenue</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">For the Company’s product sales, cost of revenue consists of inventory sold in each transaction. For the Company’s service sales, cost of revenue consists of engineering services provided by a related party.</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"><font style="font-size: 10pt;">m)</font></td> <td style="padding: 0px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">Research and Development Costs</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Research and development costs are charged to operations as incurred.</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"><font style="font-size: 10pt;">n)</font></td> <td style="padding: 0px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">Financial Instruments</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Pursuant to ASC 820, <i>Fair Value Measurements and Disclosures</i>, an entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.25in; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"><i>Level 1</i></p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.25in; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.25in; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"><i>Level 2</i></p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.25in; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"><i>Level 3</i></p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The Company’s financial instruments consist principally of cash, accounts receivable, accounts payable and accrued liabilities, loan payable, amount due to related party, and convertible debentures. Pursuant to ASC 820, the fair value of our cash is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. We believe that the recorded values of all of our other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The following table represents assets and liabilities that are measured and recognized in fair value as of June 30, 2015, on a recurring basis:</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">Level 1 <br />$</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">Level 2  <br />$</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">Level 3  <br />$</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">Total gains<br />and<br />(losses)</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td style="text-align: center;"> </td> <td> </td> <td style="text-align: center;" colspan="2"> </td> <td> </td> <td> </td> <td style="text-align: center;" colspan="2"> </td> <td> </td> <td> </td> <td style="text-align: center;" colspan="2"> </td> <td> </td> <td> </td> <td style="text-align: center;" colspan="2"> </td> <td> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="width: 0.5in; background-color: white;"> </td> <td>Cash</td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">53,576</td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">–</td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">–</td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">–</td> <td style="width: 15px; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td style="text-align: left;">Liabilities for shares issuable – related party</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">(273,418</td> <td style="text-align: left;">)</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">–</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">–</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">239,683</td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">Derivative liabilities</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(508,714</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(278,562</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="padding-left: 10pt; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">Total</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(219,842</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(508,714</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(38,879</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The following table represents assets and liabilities that are measured and recognized in fair value as of December 31, 2014 on a recurring basis:</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">Level 1  <br />$</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">Level 2  <br />$</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">Level 3  <br />$</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">Total gains<br />and<br />(losses)</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td style="text-align: center;"> </td> <td> </td> <td style="text-align: center;" colspan="2"> </td> <td> </td> <td> </td> <td style="text-align: center;" colspan="2"> </td> <td> </td> <td> </td> <td style="text-align: center;" colspan="2"> </td> <td> </td> <td> </td> <td style="text-align: center;" colspan="2"> </td> <td> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="width: 0.5in; background-color: white;"> </td> <td>Cash</td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">189,104</td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">–</td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">–</td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">–</td> <td style="width: 15px; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td style="text-align: left;">Liabilities for shares issuable – related party</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">(513,101</td> <td style="text-align: left;">)</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">–</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">–</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">(514,386</td> <td style="text-align: left;">)</td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">Derivative liabilities</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(347,672</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">672,095</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="padding-left: 10pt; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">Total</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(323,997</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(347,672</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">157,709</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 35.45pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 35.45pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">As of June 30, 2015, the Company had a derivative liability amount of $508,714 (December 31, 2014 - $347,672) which was classified as a Level 3 financial instrument, and a loss on change in fair value of derivative liabilities of $278,562 (December 31, 2014 - gain of $672,095).</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 35.45pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"><font style="font-size: 10pt;">o)</font></td> <td style="padding: 0px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">Income Taxes</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted ASC 740 “<i>Accounting for Income Taxes</i>” as of its inception. Pursuant to ASC 740, the Company is required to compute tax asset benefits for net operating losses carried forward. The potential benefits of net operating losses have not been recognized in this financial statement because the Company cannot be assured it is more likely than not it will utilize the net operating losses carried forward in future years.</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"><font style="font-size: 10pt;">p)</font></td> <td style="padding: 0px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">Recent Accounting Pronouncements</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 40.5pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.</p>

<table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 0.25in; text-indent: 0px;"><font style="font-size: 10pt;"><b>3.</b></font></td> <td style="padding: 0px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;"><b>Discontinued Operations</b></font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.25in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.25in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">On November 5, 2014, the Company discontinued operations and sold its interest in its wholly owned subsidiaries, Career Start Inc. and Career Start Management Inc. As a result of the Company’s decision, all assets, liabilities, and expenses related to the subsidiaries have been classified as discontinued operations. The results of Career Start Inc. and Career Start Management Inc. discontinued operations are summarized as follows:</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.25in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.25in; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"><i>Statement of Operations:</i></p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.25in; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"></p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">For the<br />three months ended <br />June 30, <br />2015 <br />$</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">For the <br />three months <br />ended <br />June 30, <br />2014 <br />$</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">For the <br />six months<br />ended <br />June 30, <br />2015  <br />$</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">For the <br />six months<br />ended <br />June 30, <br />2014  <br />$</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="width: 0.25in; background-color: white;"> </td> <td>Revenues</td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">–</td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">2,011,390</td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">–</td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">4,085,502</td> <td style="width: 15px; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">Cost of Sales</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(1,585,394</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(3,597,111</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">Gross Margin</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">425,996</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">488,391</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td style="text-align: left;">Operating Expenses</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td>Consulting</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">–</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">–</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">–</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">–</td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="text-align: left;">General and administrative</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">–</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">111,896</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">–</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">209,897</td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td>Payroll</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">–</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">129,987</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">–</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">309,930</td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">Professional fees</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">2,184</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">Total Operating Expenses</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">241,883</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">522,011</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">Net Income (loss) from Discontinued Operations</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">184,113</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(33,620</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"><b> </b></p>

<div> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 0.25in; text-indent: 0px;"><font style="font-size: 10pt;"><b>4.</b></font></td> <td style="padding: 0px; text-indent: 0px;"><font style="font-size: 10pt;"><b>Convertible Debentures</b></font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"><font style="font-size: 10pt;">a)</font></td> <td style="padding: 0px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">On January 23, 2014, the Company issued a $53,000 convertible note which is unsecured, bears interest at 8% per annum and due on October 23, 2014. The Company received $50,000, net of issuance fee of $3,000. The note is convertible into shares of common stock 180 days after the date of issuance (July 22, 2014) at a conversion rate of 58% of the average of the three lowest closing bid prices of the Company’s common stock for the ten trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. Upon an event of default, the entire principal balance and accrued interest outstanding is due immediately, and interest shall accrue on the unpaid principal balance at 22% per annum.</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.25in; text-align: justify; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;">  </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-align: justify; text-indent: 0px;"></td> <td style="padding: 0px; text-align: justify; text-indent: 0px;">On July 22, 2014, the note became convertible resulting in the Company recording a derivative liability of $57,846 with a corresponding adjustment to loss on change in fair value of derivative liabilities of $2,767 as accretion expense. During the year ended December 31, 2014, the Company issued 1,574,830 common shares for the conversion of $45,000 and recorded amortization of $17,663. Pursuant to the agreement, the convertible note matured on October 23, 2014 and 150% of the remaining balance in principal and interest is payable. During the year ended December 31, 2014, the Company included a penalty of $9,000 in interest expense for the additional amount payable due to defaulting on the loan. During the six months ended June 30, 2015, the Company issued 1,912,000 common shares for the conversion of the remaining $17,000 in principal and $2,120 in accrued interest. As at June 30, 2015, the carrying value of the debenture was $nil (December 31, 2014 - $17,000) and the fair value of the derivative liability was $nil (December 31, 2014 - $22,852). The Company recognized a gain in $3,061 for accrued interest forgiven.</td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 35.45pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"><font style="font-size: 10pt;">b)</font></td> <td style="padding: 0px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">On March 25, 2014, the Company issued a $53,000 convertible note which is unsecured, bears interest at 8% per annum and due on January 2, 2015. The Company received $50,000, net of issuance fee of $3,000. The note is convertible into shares of common stock 180 days after the date of issuance (September 21, 2014) at a conversion rate of 58% of the average of the three lowest closing bid prices of the Company’s common stock for the ten trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. Upon an event of default, the entire principal balance and accrued interest outstanding is due immediately, and interest shall accrue on the unpaid principal balance at 22% per annum. As at June 30, 2015, accrued interest of $11,104 (December 31, 2014 - $3,264) has been recorded in accounts payable and accrued liabilities.</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-align: justify; text-indent: 0px;"></td> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; text-align: justify; text-indent: 0px;">On September 21, 2014, the note became convertible resulting in the Company recording a derivative liability of $55,382 with a corresponding adjustment to loss on change in fair value of derivative liabilities of $303 as accretion expense. Pursuant to the agreement, the convertible note matured on January 2, 2015 and 150% of the remaining balance in principal and interest is payable. As at June 30, 2015, the Company included a penalty of $26,500 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the six months ended June 30, 2015, the Company issued 9,841,978 common shares for the conversion of $53,000 and $2,120 of accrued interest. During the period ended June 30, 2015, the Company had amortized $1,029 (2014 - $nil) of the debt discount to interest expense. As at June 30, 2015, the carrying value of the debenture was $26,500 (December 31, 2014 - $51,971) and the fair value of the derivative liability was $31,049 (December 31, 2014 - $37,823). During the six months ended June 30, 2015, the Company amortized $21 in financing costs (2014 - $1,028).</td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"><font style="font-size: 10pt;">c)</font></td> <td style="padding: 0px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">On June 13, 2014, the Company issued a $53,000 convertible note which is unsecured, bears interest at 8% per annum and due on March 17, 2015. The Company received $50,000, net of issuance fee of $3,000. The note is convertible into shares of common stock 180 days after the date of issuance (December 10, 2014) at a conversion rate of 58% of the average of the three lowest closing bid prices of the Company’s common stock for the ten trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. Upon an event of default, the entire principal balance and accrued interest outstanding is due immediately, and interest shall accrue on the unpaid principal balance at 22% per annum. As at June 30, 2015, accrued interest of $10,202 (December 31, 2014 - $2,335) has been recorded in accounts payable and accrued liabilities.</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">On December 10, 2014, the note became convertible resulting in the Company recording a derivative liability of $55,314 with a corresponding adjustment to loss on change in fair value of derivative liabilities of $2,314 as accretion expense. Pursuant to the agreement, the convertible note matured on March 17, 2015 and 150% of the remaining balance in principal and interest is payable. During the period ended June 30, 2015, the Company included a penalty of $26,500 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the six months ended June 30, 2015, the Company had amortized $41,526 (2014 - $nil) of the debt discount to interest expense. As at June 30, 2015, the carrying value of the debenture was $79,500 (December 31, 2014 - $11,474) and the fair value of the derivative liability was $74,691 (December 31, 2014 - $54,348). During the six months ended June 30, 2015, the Company amortized $823 in financing costs (2014 - $184).</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"><font style="font-size: 10pt;">d)</font></td> <td style="padding: 0px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">On June 20, 2014, the Company entered into a consulting agreement for consulting services. Pursuant to the agreement, the Company is to pay the consultant a commencement fee of $250,000. On June 23, 2014, the Company issued a $250,000 convertible note which is unsecured, non-bearing interest and due on June 22, 2015. The note is convertible into shares of common stock 180 days after the date of issuance (December 17, 2014) at a conversion rate of 90% of the lowest closing bid prices of the Company’s common stock for the ten trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. As at June 30, 2015, accrued interest of $1,479 (December 31, 2014 - $nil) has been recorded in accounts payable and accrued liabilities.</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">On December 17, 2014, the note became convertible resulting in the Company recording a derivative liability of $94,188 with a corresponding adjustment to loss on change in fair value of derivative liabilities of $1,050 as accretion expense. Pursuant to the agreement, the convertible note matured on June 22, 2015 and 150% of the remaining balance in principal and interest is payable. During the six months ended June 30, 2015, the Company included a penalty of $125,000 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the six months ended June 30, 2015, the Company had amortized $88,357 (2014 - $nil) of the debt discount to interest expense. As at June 30, 2015, the carrying value of the debenture was $375,000 (December 31, 2014 - $161,443) and the fair value of the derivative liability was $208,809 (December 31, 2014 - $84,615).</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"><font style="font-size: 10pt;">e)</font></td> <td style="padding: 0px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">On June 23, 2014, the Company issued a $50,000 convertible note which is unsecured, bears interest at 8% per annum and due on June 22, 2015. The Company received $49,400, net of issuance fee of $600. The note is convertible into shares of common stock 180 days after the date of issuance (December 20, 2014) at a conversion rate of 60% of the lowest closing bid prices of the Company’s common stock for the five trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. As at June 30, 2015, accrued interest of $6,164 (December 31, 2014 - $2,093) has been recorded in accounts payable and accrued liabilities.</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">On December 20, 2014, the note became convertible resulting in the Company recording a derivative liability of $49,618 with a corresponding adjustment to loss on change in fair value of derivative liabilities. Pursuant to the agreement, the convertible note matured on June 22, 2015 and 150% of the remaining balance in principal and interest is payable. During the six months ended June 30, 2015, the Company included a penalty of $12,752 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the six months ended June 30, 2015, the Company issued 2,001,225 common shares for the conversion of $24,495. During the six months ended June 30, 2015, the Company had amortized $46,652 (2014 - $nil) of the debt discount to interest expense. As at June 30, 2015, the carrying value of the debenture was $38,257 (December 31, 2014 - $3,348) and the fair value of the derivative liability was $50,691 (December 31, 2014 - $50,071). During the six months ended June 30, 2015, the Company amortized $285 in financing costs (2014 - $12).</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"><font style="font-size: 10pt;">f)</font></td> <td style="padding: 0px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">On June 23, 2014, the Company issued a $50,000 convertible note which is unsecured, bears interest at 8% per annum and due on June 22, 2015. The Company received $49,400, net of issuance fee of $600. The note is convertible into shares of common stock 180 days after the date of issuance (December 20, 2014) at a conversion rate of 60% of the lowest closing bid prices of the Company’s common stock for the five trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. As at June 30, 2015, accrued interest of $6,164 (December 31, 2014 - $2,093) has been recorded in accounts payable and accrued liabilities.</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; text-align: justify; text-indent: 0px;">On December 20, 2014, the note became convertible resulting in the Company recording a derivative liability of $49,618 with a corresponding adjustment to loss on change in fair value of derivative liabilities. Pursuant to the agreement, the convertible note matured on June 22, 2015 and 150% of the remaining balance in principal and interest is payable. During the six months ended June 30, 2015, the Company included a penalty of $12,753 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the six months ended June 30, 2015, the Company issued 2,001,225 common shares for the conversion of $24,495. During the six months ended June 30, 2015, the Company had amortized $46,652 (2014 - $nil) of the debt discount to interest expense. As at June 30, 2015, the carrying value of the debenture was $38,258 (December 31, 2014 - $3,348) and the fair value of the derivative liability was $50,691 (December 31, 2014 - $50,071). During the six months ended June 30, 2015, the Company amortized $285 in financing costs (2014 - $12).</td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"><font style="font-size: 10pt;">g)</font></td> <td style="padding: 0px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">On June 25, 2014, the Company issued a $50,000 convertible note which is unsecured, bears interest at 8% per annum and due on June 24, 2015. The Company received $49,400, net of issuance fee of $600. The note is convertible into shares of common stock 180 days after the date of issuance (December 22, 2014) at a conversion rate of 60% of the lowest closing bid prices of the Company’s common stock for the five trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. As at June 30, 2015, accrued interest of $6,309 (December 31, 2014 - $2,071) has been recorded in accounts payable and accrued liabilities.</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-align: justify; text-indent: 0px;"></td> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; text-align: justify; text-indent: 0px;">On December 22, 2014, the note became convertible resulting in the Company recording a derivative liability of $49,464 with a corresponding adjustment to loss on change in fair value of derivative liabilities. Pursuant to the agreement, the convertible note matured on June 24, 2015 and 150% of the remaining balance in principal and interest is payable. During the six months ended June 30, 2015, the Company included a penalty of $25,000 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the six months ended June 30, 2015, the Company had amortized $47,244 (2014 – $nil) of the debt discount to interest expense. As at June 30, 2015, the carrying value of the debenture was $75,000 (December 31, 2014 - $2,956) and the fair value of the derivative liability was $92,783 (December 31, 2014 - $50,031). During the six months ended June 30, 2015, the Company amortized $289 in financing costs (2014 - $8).</td> </tr> </table> </div>

<table style="font-size: 11pt; font-family: 'times new roman', times, serif; width: 90%" cellspacing="0" cellpadding="0" align="center" border="0"><tr><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid; PADDING-BOTTOM: 2px" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid" valign="bottom" colspan="2"><div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center"> Level 1 </div><div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center"> $ </div></td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left" valign="bottom" nowrap="nowrap">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid" valign="bottom" colspan="2"><div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center"> Level 2 </div><div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center"> $ </div></td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left" valign="bottom" nowrap="nowrap">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid" valign="bottom" colspan="2"><div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center"> Level 3 </div><div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center"> $ </div></td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left" valign="bottom" nowrap="nowrap">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid" valign="bottom" colspan="2"><div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center"> Total gains </div><div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: center"> and (losses) </div></td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left" valign="bottom" nowrap="nowrap">  </td></tr><tr><td style="VERTICAL-ALIGN: bottom; WIDTH: 48%; BACKGROUND-COLOR: #b5dde8" valign="bottom"><div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left"> Cash </div></td><td style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: right; WIDTH: 1%; BACKGROUND-COLOR: #b5dde8" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: left; WIDTH: 1%; BACKGROUND-COLOR: #b5dde8" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: right; WIDTH: 10%; BACKGROUND-COLOR: #b5dde8" valign="bottom"><div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif"> 189,104 </div></td><td style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: left; WIDTH: 1%; BACKGROUND-COLOR: #b5dde8" valign="bottom" nowrap="nowrap">  </td><td style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: right; WIDTH: 1%; BACKGROUND-COLOR: #b5dde8" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: left; WIDTH: 1%; BACKGROUND-COLOR: #b5dde8" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: right; WIDTH: 10%; BACKGROUND-COLOR: #b5dde8" valign="bottom"><div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif">– </div></td><td style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: left; WIDTH: 1%; BACKGROUND-COLOR: #b5dde8" valign="bottom" nowrap="nowrap">  </td><td style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: right; WIDTH: 1%; BACKGROUND-COLOR: #b5dde8" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: left; WIDTH: 1%; BACKGROUND-COLOR: #b5dde8" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: right; WIDTH: 10%; BACKGROUND-COLOR: #b5dde8" valign="bottom"><div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif">– </div></td><td style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: left; WIDTH: 1%; BACKGROUND-COLOR: #b5dde8" valign="bottom" nowrap="nowrap">  </td><td style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: right; WIDTH: 1%; BACKGROUND-COLOR: #b5dde8" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: left; WIDTH: 1%; BACKGROUND-COLOR: #b5dde8" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: right; WIDTH: 10%; BACKGROUND-COLOR: #b5dde8" valign="bottom"><div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif">– </div></td><td style="VERTICAL-ALIGN: bottom; TEXT-ALIGN: left; WIDTH: 1%; BACKGROUND-COLOR: #b5dde8" valign="bottom" nowrap="nowrap">  </td></tr><tr><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid; WIDTH: 48%; BACKGROUND-COLOR: #ffffff" valign="bottom"><div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left"> Derivative liabilities </div></td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: right; WIDTH: 1%; BACKGROUND-COLOR: #ffffff" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; WIDTH: 1%; BACKGROUND-COLOR: #ffffff" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: right; WIDTH: 10%; BACKGROUND-COLOR: #ffffff" valign="bottom"><div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif">– </div></td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; WIDTH: 1%; BACKGROUND-COLOR: #ffffff" valign="bottom" nowrap="nowrap">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: right; WIDTH: 1%; BACKGROUND-COLOR: #ffffff" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; WIDTH: 1%; BACKGROUND-COLOR: #ffffff" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: right; WIDTH: 10%; BACKGROUND-COLOR: #ffffff" valign="bottom"><div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif">– </div></td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; WIDTH: 1%; BACKGROUND-COLOR: #ffffff" valign="bottom" nowrap="nowrap">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: right; WIDTH: 1%; BACKGROUND-COLOR: #ffffff" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; WIDTH: 1%; BACKGROUND-COLOR: #ffffff" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: right; WIDTH: 10%; BACKGROUND-COLOR: #ffffff" valign="bottom"><div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif"> 347,672 </div></td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; WIDTH: 1%; BACKGROUND-COLOR: #ffffff" valign="bottom" nowrap="nowrap">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: right; WIDTH: 1%; BACKGROUND-COLOR: #ffffff" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; WIDTH: 1%; BACKGROUND-COLOR: #ffffff" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: right; WIDTH: 10%; BACKGROUND-COLOR: #ffffff" valign="bottom"><div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif"> 672,095 </div></td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 2px solid; TEXT-ALIGN: left; WIDTH: 1%; BACKGROUND-COLOR: #ffffff" valign="bottom" nowrap="nowrap">  </td></tr><tr><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 4px double; WIDTH: 48%; BACKGROUND-COLOR: #b5dde8" valign="bottom"><div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif; TEXT-ALIGN: left; MARGIN-LEFT: 36pt"> Total </div></td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 4px double; TEXT-ALIGN: right; WIDTH: 1%; BACKGROUND-COLOR: #b5dde8" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 4px double; TEXT-ALIGN: left; WIDTH: 1%; BACKGROUND-COLOR: #b5dde8" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 4px double; TEXT-ALIGN: right; WIDTH: 10%; BACKGROUND-COLOR: #b5dde8" valign="bottom"><div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif"> 189,104 </div></td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 4px double; TEXT-ALIGN: left; WIDTH: 1%; BACKGROUND-COLOR: #b5dde8" valign="bottom" nowrap="nowrap">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 4px double; TEXT-ALIGN: right; WIDTH: 1%; BACKGROUND-COLOR: #b5dde8" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 4px double; TEXT-ALIGN: left; WIDTH: 1%; BACKGROUND-COLOR: #b5dde8" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 4px double; TEXT-ALIGN: right; WIDTH: 10%; BACKGROUND-COLOR: #b5dde8" valign="bottom"><div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif">– </div></td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 4px double; TEXT-ALIGN: left; WIDTH: 1%; BACKGROUND-COLOR: #b5dde8" valign="bottom" nowrap="nowrap">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 4px double; TEXT-ALIGN: right; WIDTH: 1%; BACKGROUND-COLOR: #b5dde8" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 4px double; TEXT-ALIGN: left; WIDTH: 1%; BACKGROUND-COLOR: #b5dde8" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 4px double; TEXT-ALIGN: right; WIDTH: 10%; BACKGROUND-COLOR: #b5dde8" valign="bottom"><div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif"> 347,672 </div></td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 4px double; TEXT-ALIGN: left; WIDTH: 1%; BACKGROUND-COLOR: #b5dde8" valign="bottom" nowrap="nowrap">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 4px double; TEXT-ALIGN: right; WIDTH: 1%; BACKGROUND-COLOR: #b5dde8" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 4px double; TEXT-ALIGN: left; WIDTH: 1%; BACKGROUND-COLOR: #b5dde8" valign="bottom">  </td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 4px double; TEXT-ALIGN: right; WIDTH: 10%; BACKGROUND-COLOR: #b5dde8" valign="bottom"><div style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman', serif"> 672,095 </div></td><td style="VERTICAL-ALIGN: bottom; BORDER-BOTTOM: #000000 4px double; TEXT-ALIGN: left; WIDTH: 1%; BACKGROUND-COLOR: #b5dde8" valign="bottom" nowrap="nowrap">  </td></tr></table>

<p></p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">Level 1 <br />$</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">Level 2  <br />$</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">Level 3  <br />$</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">Total gains<br />and<br />(losses)</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td style="text-align: center;"> </td> <td> </td> <td style="text-align: center;" colspan="2"> </td> <td> </td> <td> </td> <td style="text-align: center;" colspan="2"> </td> <td> </td> <td> </td> <td style="text-align: center;" colspan="2"> </td> <td> </td> <td> </td> <td style="text-align: center;" colspan="2"> </td> <td> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="width: 0.5in; background-color: white;"> </td> <td>Cash</td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">53,576</td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">–</td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">–</td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">–</td> <td style="width: 15px; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td style="text-align: left;">Liabilities for shares issuable – related party</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">(273,418</td> <td style="text-align: left;">)</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">–</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">–</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">239,683</td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">Derivative liabilities</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(508,714</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(278,562</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="padding-left: 10pt; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">Total</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(219,842</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(508,714</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(38,879</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The following table represents assets and liabilities that are measured and recognized in fair value as of December 31, 2014 on a recurring basis:</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">Level 1  <br />$</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">Level 2  <br />$</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">Level 3  <br />$</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">Total gains<br />and<br />(losses)</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td style="text-align: center;"> </td> <td> </td> <td style="text-align: center;" colspan="2"> </td> <td> </td> <td> </td> <td style="text-align: center;" colspan="2"> </td> <td> </td> <td> </td> <td style="text-align: center;" colspan="2"> </td> <td> </td> <td> </td> <td style="text-align: center;" colspan="2"> </td> <td> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="width: 0.5in; background-color: white;"> </td> <td>Cash</td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">189,104</td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">–</td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">–</td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">–</td> <td style="width: 15px; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td style="text-align: left;">Liabilities for shares issuable – related party</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">(513,101</td> <td style="text-align: left;">)</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">–</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">–</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">(514,386</td> <td style="text-align: left;">)</td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">Derivative liabilities</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(347,672</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">672,095</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="padding-left: 10pt; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">Total</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(323,997</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(347,672</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">157,709</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 35.45pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p>

<div> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.25in; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"></p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">$</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> </tr> <tr style="vertical-align: bottom;"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="width: 1379px;">Balance, December 31, 2013</td> <td style="width: 16px;"> </td> <td style="width: 16px; text-align: left;"> </td> <td style="width: 141px; text-align: right;">653,253</td> <td style="width: 15px; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="text-align: left;">Day one loss on date notes become convertible</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">9,542</td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="text-align: left;">Debt discount</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">401,888</td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="text-align: left;">Reclass of derivative to APIC</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">(35,374</td> <td style="text-align: left;">)</td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="text-align: left;">Gain in change in fair value of the derivative</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">(28,384</td> <td style="text-align: left;">)</td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">Gain on write-off of derivative due to debt forgiven</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(653,253</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td>Balance, December 31, 2014</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">347,672</td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="text-align: left;">Reclass of derivative to APIC</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">(117,520</td> <td style="text-align: left;">)</td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">Loss in change in fair value of the derivative</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">278,562</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">Balance, June 30, 2015</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">508,714</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> </tr> </table> </div>

-157709

323997

347672

38879

219842

508714

2011390

4085502

1585394

3597111

425996

488391

-111896

-209897

129987 309930 -2184

241883

522011

9542

17663

1029

41526

88357000

46652

47244

401888

17663

24271

653253

-28384

278562

-653253

1.00

0.73

0.30

1.00

10000000

150000000

5000000

4714286

3111429 1573564

198834

50000

49400

49000

3000

600

0.22

1574830

53000

2001225

1574830

1912000

1400000

1414286

1414706

1415116

1485556

2001225

1223538

1912000

148632

1760111

107289

347672

508704

0.003 0.018 0.00 0.50 0.00 0.010 0.10 2.43 3.41

87500

24500

36574

16870

49150 14563 15189869 239683

75000

120000

75000

19120

2380

1980

4810

6085

6685

17235

24495

15945

12925

15841

17589

1791

1486

3720

4705

5291

14633

28034

12237

10-for-1

1092

2668

1500

Excelsis Investments Inc. 10-Q --12-31 45468482 false 0001496818 Smaller Reporting Company 2015-06-30 2015 Q2

87500

24500

10000 10000

-0.01

0.01

-0.02

19628941

19628902

34429794

31410029

2700 2700

250000

-54291

0.58

0.90

0.60

2014-10-23

2015-01-02

2015-03-17

2015-06-22

2015-06-24

2015-01-02

2015-06-22

57846

55382

55314

94188000

49618

49464

2767

303

2314

1050000

25000000

45000

24495

17000

26500

51971

79500

11474

375000000

161443000

38257

3348

75000

2956

17000

11104000

3264

10202

2335000

1479000

6164

2093

6309

2071

2120

31049

37823

74691

54348

208809000

84615000

50691

50071

92783

50031

22852

<div><br class="apple-interchange-newline" /> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">For the<br />three months ended <br />June 30, <br />2015 <br />$</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">For the <br />three months <br />ended <br />June 30, <br />2014 <br />$</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">For the <br />six months<br />ended <br />June 30, <br />2015  <br />$</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">For the <br />six months<br />ended <br />June 30, <br />2014  <br />$</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="width: 0.25in; background-color: white;"> </td> <td>Revenues</td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">–</td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">2,011,390</td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">–</td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">4,085,502</td> <td style="width: 15px; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">Cost of Sales</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(1,585,394</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(3,597,111</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">Gross Margin</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">425,996</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">488,391</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td style="text-align: left;">Operating Expenses</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td>Consulting</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">–</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">–</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">–</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">–</td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="text-align: left;">General and administrative</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">–</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">111,896</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">–</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">209,897</td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td>Payroll</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">–</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">129,987</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">–</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">309,930</td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">Professional fees</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">2,184</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">Total Operating Expenses</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">241,883</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">522,011</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">Net Income (loss) from Discontinued Operations</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">184,113</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(33,620</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;"><b> </b></p> </div>

<div> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px; font-size: 10pt;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px; font-size: 10pt;"><font style="font-size: 10pt;">b)</font></td> <td style="padding: 0px; text-align: justify; text-indent: 0px; font-size: 10pt;"><font style="font-size: 10pt;">Use of Estimates</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The preparation of financial statements in conformity with US GAAP 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. The Company regularly evaluates estimates and assumptions related to share-based payments, collectability of accounts receivable, impairment of goodwill and intangible assets, and the deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.</p> </div>

<div> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"><font style="font-size: 10pt;">j)</font></td> <td style="padding: 0px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">Basic and Diluted Net Loss per Share</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 35.45pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 35.45pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The Company computes net loss per share in accordance with ASC 260, <i>Earnings per Share</i>. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti dilutive. As at June 30, 2015 and December 31, 2014, the Company had 48,692,227 and 2,898,983 potentially dilutive common shares, respectively.</p> </div>

<div> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">c)</font></td> <td style="padding: 0px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">Cash and Cash Equivalents</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. As at June 30, 2015 and December 31, 2014, the Company had no cash equivalents.</p> </div>

<div><br class="apple-interchange-newline" /> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"><font style="font-size: 10pt;">n)</font></td> <td style="padding: 0px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">Financial Instruments</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Pursuant to ASC 820, <i>Fair Value Measurements and Disclosures</i>, an entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"><i>Level 1</i></p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.25in; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.25in; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"><i>Level 2</i></p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.25in; text-align: justify; color: #000000; text-transform: none; text-indent: 0.25in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"><i>Level 3</i></p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The Company’s financial instruments consist principally of cash, accounts receivable, accounts payable and accrued liabilities, loan payable, amount due to related party, and convertible debentures. Pursuant to ASC 820, the fair value of our cash is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. We believe that the recorded values of all of our other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The following table represents assets and liabilities that are measured and recognized in fair value as of June 30, 2015, on a recurring basis:</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">Level 1 <br />$</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">Level 2  <br />$</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">Level 3  <br />$</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">Total gains<br />and<br />(losses)</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td style="text-align: center;"> </td> <td> </td> <td style="text-align: center;" colspan="2"> </td> <td> </td> <td> </td> <td style="text-align: center;" colspan="2"> </td> <td> </td> <td> </td> <td style="text-align: center;" colspan="2"> </td> <td> </td> <td> </td> <td style="text-align: center;" colspan="2"> </td> <td> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="width: 0.5in; background-color: white;"> </td> <td>Cash</td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">53,576</td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">–</td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">–</td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">–</td> <td style="width: 15px; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td style="text-align: left;">Liabilities for shares issuable – related party</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">(273,418</td> <td style="text-align: left;">)</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">–</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">–</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">239,683</td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">Derivative liabilities</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(508,714</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(278,562</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="padding-left: 10pt; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">Total</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(219,842</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(508,714</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(38,879</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The following table represents assets and liabilities that are measured and recognized in fair value as of December 31, 2014 on a recurring basis:</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">Level 1  <br />$</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">Level 2  <br />$</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">Level 3  <br />$</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">Total gains<br />and<br />(losses)</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td style="text-align: center;"> </td> <td> </td> <td style="text-align: center;" colspan="2"> </td> <td> </td> <td> </td> <td style="text-align: center;" colspan="2"> </td> <td> </td> <td> </td> <td style="text-align: center;" colspan="2"> </td> <td> </td> <td> </td> <td style="text-align: center;" colspan="2"> </td> <td> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="width: 0.5in; background-color: white;"> </td> <td>Cash</td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">189,104</td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">–</td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">–</td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">–</td> <td style="width: 15px; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td style="text-align: left;">Liabilities for shares issuable – related party</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">(513,101</td> <td style="text-align: left;">)</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">–</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">–</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">(514,386</td> <td style="text-align: left;">)</td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">Derivative liabilities</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(347,672</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">672,095</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="padding-left: 10pt; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">Total</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(323,997</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">–</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(347,672</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">)</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">157,709</td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 35.45pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 35.45pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">As of June 30, 2015, the Company had a derivative liability amount of $508,714 (December 31, 2014 - $347,672) which was classified as a Level 3 financial instrument, and a loss on change in fair value of derivative liabilities of $278,562 (December 31, 2014 - gain of $672,095).</p> </div>

<div> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 35.45pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"><font style="font-size: 10pt;">k)</font></td> <td style="padding: 0px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">Revenue Recognition</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The Company recognizes and accounts for revenue in accordance with ASC 605 as a principal on the sale of goods. Pursuant to ASC 605, <i>Revenue Recognition,</i> revenue is recognized when persuasive evidence of an arrangement exists, delivery has occurred, the amount is fixed and determinable, risk of ownership has passed to the customer and collection is reasonably assured. The Company considered ASC 605-45, Principal Agent Considerations, and determined that the Company acts as a principal in its revenue-earnings activities as they are responsible for the production of goods purchased by the customer, can determine the pricing costs, goods purchased are paid directly by the Company, and has a credit risk with respect to collection of amounts owed by its customers.</p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The Company considered ASC 605-45, Principal Agent Considerations, and determined that the Company does not act as the  principal in its revenue-earnings activities related to certain service revenues where we do not bear enough of the risks in the transaction to record them on the gross basis. Revenues for these activities are recorded based on the net amount earned by the Company.</p> </div>

<div> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"></p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"><font style="font-size: 10pt;">f)</font></td> <td style="padding: 0px; text-indent: 0px;"><font style="font-size: 10pt;">Inventory</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Inventory is comprised of stealth cards purchased for resell, and is recorded at the lower of cost or net realizable value on a first-in first-out basis. The Company establishes inventory reserves for estimated obsolete or unsaleable inventory equal to the difference between the cost of inventory and the estimated realizable value based upon assumptions about future and market conditions.</p> </div>

<div> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"><font style="font-size: 10pt;">g)</font></td> <td style="padding: 0px; text-indent: 0px;"><font style="font-size: 10pt;">Goodwill</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Goodwill is carried at cost less impairment. On acquisition of business, fair values are attributed to the assets and liabilities of the acquired business at the date of acquisition. Goodwill arises when the fair value of the consideration given for a business exceeds the fair value of the net assets. During the year ended December 31, 2014, the Company recorded a full impairment of its goodwill account of $198,834 as the Company sold its interest in Career Start Inc, and Career Start Management. As at June 30, 2015 and December 31, 2014, the Company had $nil in goodwill.</p> </div>

<div> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"><font style="font-size: 10pt;">h)</font></td> <td style="padding: 0px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">Intangible Assets</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Intangible assets are stated at cost less accumulated amortization and are comprised of customer accounts acquired with a useful life of three years and amortized straight line over three years. During the six months ended June 30, 2015, the Company incurred $72,975 (2014 - $nil) in amortization expense.</p> </div>

<div> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: top;"> <td style="padding: 0px; width: 24px; text-indent: 0px;"> </td> <td style="padding: 0px; width: 24px; text-indent: 0px;"><font style="font-size: 10pt;">d)</font></td> <td style="padding: 0px; text-align: justify; text-indent: 0px;"><font style="font-size: 10pt;">Interim Financial Statements</font></td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> </p> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0px 0px 0px 0.5in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">These interim unaudited financial statements have been prepared on the same basis as the annual financial statements and in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company’s financial position, results of operations and cash flows for the periods shown. The results of operations for such periods are not necessarily indicative of the results expected for a full year or for any future period.</p> </div> -7490

169726

3061

75000000

3000 401888

2898983

48692227

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Business Disposal, Share Exchange Business disposal share exchange Number of shares received pursuant to contractual agreement between parties. Parties purpose was to change ownership interest in the corporate entity. Working Capital (in Dollars) Working capital deficit An entity's working capital is the difference between current assets minus current liabilities. If current liabilities exceed current assets there is a deficit in working capital. Number Of Customer Accounts Number of purchase customer accounts Represents the number of customer accounts. Fair Value Measurements, Recurring and Nonrecurring [Table] Fair Value, Hierarchy [Axis] Fair Value Hierarchy [Domain] Fair Value, Inputs, Level 1 [Member] Level 1 [Member] Fair Value, Inputs, Level 2 [Member] Level 2 [Member] Fair Value, Inputs, Level 3 [Member] Level 3 [Member] Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] Cash Derivative Liability Total Goodwill, Impairment Loss, Net of Tax Goodwill impairment loss Goodwill Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount Potentially dilutive common shares Derivative, Gain on Derivative Derivative, Gain on Derivative Change in fair value of derivative liabilities Revenues Disposal Group, Including Discontinued Operation, Costs of Goods Sold Cost of Sales Disposal Group, Including Discontinued Operation, Gross Profit (Loss) Gross Margin OperatingExpensesAbstract0 Operating Expenses Disposal Group Including Discontinued Operation Consulting Consulting Amount of consulting charge attributable to disposal group. Disposal Group, Including Discontinued Operation, General and Administrative Expense General and administrative DisposalGroupIncludingDiscontinuedOperationPayroll Payroll Amount of payroll attributable to disposal group. DisposalGroupIncludingDiscontinuedOperationProfessionalFees Amount of professional fees attributable to disposal group. Professional fees Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax Total Operating Expenses Schedule of Short-term Debt [Table] Short-term Debt, Type [Axis] Short-term Debt, Type [Domain] Convertible Debt [Member] Convertible Debt [Member] Short-term Debt [Line Items] Debt Instrument, Interest Rate Terms Debt instrument, interest rate terms Debt Instrument, Maturity Date Debt instrument, maturity date Proceeds from Issuance of Debt Proceeds from issuance of debt Debt Issuance Cost Debt issuance cost Debt Conversion, Converted Instrument, Rate Debt instrument, conversion rate EX-101.PRE 11 exsl-20150630_pre.xml XBRL PRESENTATION FILE EXCEL 12 Financial_Report.xlsx IDEA: XBRL DOCUMENT begin 644 Financial_Report.xlsx M4$L#!!0````(`%%7$T=V;+^IJ@$``/`4```3````6T-O;G1E;G1?5'EP97-= M+GAM;,V8RV[",!!%?P5E6Q%CT]*'@$WIMD5J?\!-)L0B?L@V`?Z^=H"JC6@% M+9%FDP=W//M`=?;R$JY25)Z;QX(<5D)DKM4&U!!*;25W(=;NR"& M9TN^`,(&@Q')M/*@?-_''LET_%*#M2*'WN-.B+TG"3>F$AGW0BM2J[S5M:^+ M0F20ZVPEPY+4!VNX"GK2FW/KG[D,+W M%;AC_COEX#R#@J\J?Y;Q_MVE%JJFQI7"[*V>-J&+"[]-DJ"ZDQS:"W]+)F0< MFE&+;ROB_1^?I?42:UG-+%^+ED'=V9CB.952@PZP!,%" M5(H%J10+4RD6J%(L5*58L$JQ<)5B`2O%0E:&A:P,"UD9%K(R+&1E6,C*L)"5 M82$KPT)6AH6L#`M9AUC(.OPD*VG^Z)Q^`%!+`P04````"`!15Q-'2'4%[L4` M```K`@``"P```%]R96QS+RYR96QSK9++;L)`#$5_)9I]<4HE%A%AQ88=0OR` M.^,\E,QXY#$B_?N.V(#"0ZW$TJ][CZZ\#JFL#C2B]AQ2U\=43'X,JQW8OG*\M"_V/ MZ'D4X$G1H>)%]2-F`Q+M*;V"^GH`A3&^.R6:E((C-Z."N[_8_`)02P,$%``` M``@`45<31V2&T#=T`0``RA,``!H```!X;"]?0#@3VR1^(*FTN7U=+XK[T-!% MX-O8V(+1'PP_A'=MR+=/ MVF'UW/G&Q>'1EZ9WQ<658CC/E\9/YV2'W<_9L^-IG_GCB;+9B_.EQ'WVUOE+ MJ$1B,..-'H8-AN5;+__9OCN?ZT(>N^*UD3;^46&^-LA,.HC300P)LND@"PF: MIX/FD*!%.F@!"5JF@Y:0H%4Z:`4)6J>#UI"@33IH`PFB7)$QQR1I6&.T)H5K MPGA-"MB$$9L4L@EC-BEH$T9M4M@FC-NDP$T8N4FAFS!VDX(W8?1F16_&Z,V* MW@PZ:VN';8S>K.C-&+U9T9LQ>K.B-V/T9D5OQNC-BMZ,T9L5O1FC-RMZ,T9O MJ^AM,7I;16^+T=M.]`Z5\W)ZCKYNRW#OFF_#U:()WB'>KG+_E'&JVC#1.@X[ MB1FO=_]$X]3/$//KM]WA`U!+`P04````"`!15Q-';DD'RG4"```A"0``$``` M`&1O8U!R;W!S+V%P<"YX;6R]5M]OFS`0_E8@;TDB**GJ389.-J:;:C35'"<:UYDJ%P8C4;7(3XY5`DF M'_/6:1!/?93;/)>"@Q-:Q=\%-]KJU+'%$T%1CNJ8* ML^(@<4:QXA2DQ1KU8JPP,YWEH/9AO;L3ZM'^RM=Z#@Z[K,,'M?<=&$PHZ('W MUEAAONZI3NFYLQVH+29=[/'#1HL'--97.HXN1_1K)6CLM6^$1*CM$H2Q\;1T MDQ*YT^:Y3:4[MTN)YK[I]F%-^=F`;<"B7]X$)1@!R@7,BK^TC8(Z;&VMUC*W MSL2_M7FT.T1GIV%KK)9=;'WK(63:._3)1CW MGZ2H:FJ$N!H'G>H;%PQ4PA;*T3BR;ZH.1])*;)6@5E#SV2WGNB!2+V&JSV^/H/S>4B'V,7:*S!$_H;R8?C$1:/A M]43C,SC1,`WFZ$#(`=/:4(;I=C8GZI^#TS-?\=X>_#:E_EX>'(%W8.O#\`;P MZ%CTXX]>-:]>+.'A!U'\#U!+`P04````"`!15Q-'METG(C\!``!I`P``$0`` M`&1O8U!R;W!S+V-O&ULS9--3\,P#(;_"NJ]2[MI:%1=#X`X,0F)(1"W MD'A;6/.AQ%/7?T_F=2T#+KMQJVN_CU_'22E<(:R')V\=>%00KO:Z-J$0;IYL M$%W!6!`;T#R,8H6)R97UFF,,_9HY+K9\#6R<9==,`W+)D;,#,'4],:E**0KA M@:/U'5Z*'N]VOB:8%`QJT&`PL'R4LZ1Z,5MC&U.R05^5T7'-`RZL5"L%\K8= MRGZG8F<$K\-1#K)O3W__]$`9EG25^Z#ZJJ9I1LV$ZN+`.7M;/#[3V:3*!.1& M0%0%56#K8)Z<.K].[NZ7#TDUSO)IFLW2_&:99\5T5DRR]\-D9_X&P[H;XM\Z M/AFD[:+"&B[<+6DD+9<^"20A"*\<*FLNPA'FFYA@8??Q"0(O!W5"NFQ;:!OK M9:CH?@W1X>7$E:VM;X^I']'9JZJ^`%!+`P04````"`!15Q-'F5R<(Q`&``"< M)P``$P```'AL+W1H96UE+W1H96UE,2YX;6SM6EMSVC@4?N^OT'AG]FT+QC:! 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Derivative Liabilities (Details) - USD ($)
6 Months Ended 12 Months Ended

Jun. 30, 2015

Jun. 30, 2014

Dec. 31, 2014

Derivative Liabilities [Abstract]

Balance in Begining $ 347,672 $ 653,253 $ 653,253

Day one loss on date notes become convertible 9,542

Debt discount 401,888

Reclass of derivative to APIC (117,520) (35,374)

Change in fair value of derivative liabilities 278,562 $ 653,253 (28,384)

Gain on write-off of derivative due to debt forgiven (653,253)

Balance in Ending $ 508,714 $ 347,672

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Convertible Debentures
6 Months Ended

Jun. 30, 2015

Convertible Debentures/ Loans Payable [Abstract]

Convertible Debentures

4. Convertible Debentures

a) On January 23, 2014, the Company issued a $53,000 convertible note which is unsecured, bears interest at 8% per annum and due on October 23, 2014. The Company received $50,000, net of issuance fee of $3,000. The note is convertible into shares of common stock 180 days after the date of issuance (July 22, 2014) at a conversion rate of 58% of the average of the three lowest closing bid prices of the Company’s common stock for the ten trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. Upon an event of default, the entire principal balance and accrued interest outstanding is due immediately, and interest shall accrue on the unpaid principal balance at 22% per annum.



On July 22, 2014, the note became convertible resulting in the Company recording a derivative liability of $57,846 with a corresponding adjustment to loss on change in fair value of derivative liabilities of $2,767 as accretion expense. During the year ended December 31, 2014, the Company issued 1,574,830 common shares for the conversion of $45,000 and recorded amortization of $17,663. Pursuant to the agreement, the convertible note matured on October 23, 2014 and 150% of the remaining balance in principal and interest is payable. During the year ended December 31, 2014, the Company included a penalty of $9,000 in interest expense for the additional amount payable due to defaulting on the loan. During the six months ended June 30, 2015, the Company issued 1,912,000 common shares for the conversion of the remaining $17,000 in principal and $2,120 in accrued interest. As at June 30, 2015, the carrying value of the debenture was $nil (December 31, 2014 - $17,000) and the fair value of the derivative liability was $nil (December 31, 2014 - $22,852). The Company recognized a gain in $3,061 for accrued interest forgiven.

b) On March 25, 2014, the Company issued a $53,000 convertible note which is unsecured, bears interest at 8% per annum and due on January 2, 2015. The Company received $50,000, net of issuance fee of $3,000. The note is convertible into shares of common stock 180 days after the date of issuance (September 21, 2014) at a conversion rate of 58% of the average of the three lowest closing bid prices of the Company’s common stock for the ten trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. Upon an event of default, the entire principal balance and accrued interest outstanding is due immediately, and interest shall accrue on the unpaid principal balance at 22% per annum. As at June 30, 2015, accrued interest of $11,104 (December 31, 2014 - $3,264) has been recorded in accounts payable and accrued liabilities.

On September 21, 2014, the note became convertible resulting in the Company recording a derivative liability of $55,382 with a corresponding adjustment to loss on change in fair value of derivative liabilities of $303 as accretion expense. Pursuant to the agreement, the convertible note matured on January 2, 2015 and 150% of the remaining balance in principal and interest is payable. As at June 30, 2015, the Company included a penalty of $26,500 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the six months ended June 30, 2015, the Company issued 9,841,978 common shares for the conversion of $53,000 and $2,120 of accrued interest. During the period ended June 30, 2015, the Company had amortized $1,029 (2014 - $nil) of the debt discount to interest expense. As at June 30, 2015, the carrying value of the debenture was $26,500 (December 31, 2014 - $51,971) and the fair value of the derivative liability was $31,049 (December 31, 2014 - $37,823). During the six months ended June 30, 2015, the Company amortized $21 in financing costs (2014 - $1,028).

c) On June 13, 2014, the Company issued a $53,000 convertible note which is unsecured, bears interest at 8% per annum and due on March 17, 2015. The Company received $50,000, net of issuance fee of $3,000. The note is convertible into shares of common stock 180 days after the date of issuance (December 10, 2014) at a conversion rate of 58% of the average of the three lowest closing bid prices of the Company’s common stock for the ten trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. Upon an event of default, the entire principal balance and accrued interest outstanding is due immediately, and interest shall accrue on the unpaid principal balance at 22% per annum. As at June 30, 2015, accrued interest of $10,202 (December 31, 2014 - $2,335) has been recorded in accounts payable and accrued liabilities.

On December 10, 2014, the note became convertible resulting in the Company recording a derivative liability of $55,314 with a corresponding adjustment to loss on change in fair value of derivative liabilities of $2,314 as accretion expense. Pursuant to the agreement, the convertible note matured on March 17, 2015 and 150% of the remaining balance in principal and interest is payable. During the period ended June 30, 2015, the Company included a penalty of $26,500 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the six months ended June 30, 2015, the Company had amortized $41,526 (2014 - $nil) of the debt discount to interest expense. As at June 30, 2015, the carrying value of the debenture was $79,500 (December 31, 2014 - $11,474) and the fair value of the derivative liability was $74,691 (December 31, 2014 - $54,348). During the six months ended June 30, 2015, the Company amortized $823 in financing costs (2014 - $184).

d) On June 20, 2014, the Company entered into a consulting agreement for consulting services. Pursuant to the agreement, the Company is to pay the consultant a commencement fee of $250,000. On June 23, 2014, the Company issued a $250,000 convertible note which is unsecured, non-bearing interest and due on June 22, 2015. The note is convertible into shares of common stock 180 days after the date of issuance (December 17, 2014) at a conversion rate of 90% of the lowest closing bid prices of the Company’s common stock for the ten trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. As at June 30, 2015, accrued interest of $1,479 (December 31, 2014 - $nil) has been recorded in accounts payable and accrued liabilities.

On December 17, 2014, the note became convertible resulting in the Company recording a derivative liability of $94,188 with a corresponding adjustment to loss on change in fair value of derivative liabilities of $1,050 as accretion expense. Pursuant to the agreement, the convertible note matured on June 22, 2015 and 150% of the remaining balance in principal and interest is payable. During the six months ended June 30, 2015, the Company included a penalty of $125,000 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the six months ended June 30, 2015, the Company had amortized $88,357 (2014 - $nil) of the debt discount to interest expense. As at June 30, 2015, the carrying value of the debenture was $375,000 (December 31, 2014 - $161,443) and the fair value of the derivative liability was $208,809 (December 31, 2014 - $84,615).

e) On June 23, 2014, the Company issued a $50,000 convertible note which is unsecured, bears interest at 8% per annum and due on June 22, 2015. The Company received $49,400, net of issuance fee of $600. The note is convertible into shares of common stock 180 days after the date of issuance (December 20, 2014) at a conversion rate of 60% of the lowest closing bid prices of the Company’s common stock for the five trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. As at June 30, 2015, accrued interest of $6,164 (December 31, 2014 - $2,093) has been recorded in accounts payable and accrued liabilities.

On December 20, 2014, the note became convertible resulting in the Company recording a derivative liability of $49,618 with a corresponding adjustment to loss on change in fair value of derivative liabilities. Pursuant to the agreement, the convertible note matured on June 22, 2015 and 150% of the remaining balance in principal and interest is payable. During the six months ended June 30, 2015, the Company included a penalty of $12,752 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the six months ended June 30, 2015, the Company issued 2,001,225 common shares for the conversion of $24,495. During the six months ended June 30, 2015, the Company had amortized $46,652 (2014 - $nil) of the debt discount to interest expense. As at June 30, 2015, the carrying value of the debenture was $38,257 (December 31, 2014 - $3,348) and the fair value of the derivative liability was $50,691 (December 31, 2014 - $50,071). During the six months ended June 30, 2015, the Company amortized $285 in financing costs (2014 - $12).

f) On June 23, 2014, the Company issued a $50,000 convertible note which is unsecured, bears interest at 8% per annum and due on June 22, 2015. The Company received $49,400, net of issuance fee of $600. The note is convertible into shares of common stock 180 days after the date of issuance (December 20, 2014) at a conversion rate of 60% of the lowest closing bid prices of the Company’s common stock for the five trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. As at June 30, 2015, accrued interest of $6,164 (December 31, 2014 - $2,093) has been recorded in accounts payable and accrued liabilities.

On December 20, 2014, the note became convertible resulting in the Company recording a derivative liability of $49,618 with a corresponding adjustment to loss on change in fair value of derivative liabilities. Pursuant to the agreement, the convertible note matured on June 22, 2015 and 150% of the remaining balance in principal and interest is payable. During the six months ended June 30, 2015, the Company included a penalty of $12,753 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the six months ended June 30, 2015, the Company issued 2,001,225 common shares for the conversion of $24,495. During the six months ended June 30, 2015, the Company had amortized $46,652 (2014 - $nil) of the debt discount to interest expense. As at June 30, 2015, the carrying value of the debenture was $38,258 (December 31, 2014 - $3,348) and the fair value of the derivative liability was $50,691 (December 31, 2014 - $50,071). During the six months ended June 30, 2015, the Company amortized $285 in financing costs (2014 - $12).

g) On June 25, 2014, the Company issued a $50,000 convertible note which is unsecured, bears interest at 8% per annum and due on June 24, 2015. The Company received $49,400, net of issuance fee of $600. The note is convertible into shares of common stock 180 days after the date of issuance (December 22, 2014) at a conversion rate of 60% of the lowest closing bid prices of the Company’s common stock for the five trading days ending one trading day prior to the date the conversion notice is sent by the holder to the Company. As at June 30, 2015, accrued interest of $6,309 (December 31, 2014 - $2,071) has been recorded in accounts payable and accrued liabilities.

On December 22, 2014, the note became convertible resulting in the Company recording a derivative liability of $49,464 with a corresponding adjustment to loss on change in fair value of derivative liabilities. Pursuant to the agreement, the convertible note matured on June 24, 2015 and 150% of the remaining balance in principal and interest is payable. During the six months ended June 30, 2015, the Company included a penalty of $25,000 (2014 - $nil) in interest expense for the additional amount payable due to defaulting on the loan. During the six months ended June 30, 2015, the Company had amortized $47,244 (2014 – $nil) of the debt discount to interest expense. As at June 30, 2015, the carrying value of the debenture was $75,000 (December 31, 2014 - $2,956) and the fair value of the derivative liability was $92,783 (December 31, 2014 - $50,031). During the six months ended June 30, 2015, the Company amortized $289 in financing costs (2014 - $8).

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Common Shares (Details) - USD ($)
1 Months Ended 2 Months Ended 5 Months Ended 7 Months Ended

Jun. 12, 2015

Jun. 01, 2015

May. 06, 2015

May. 04, 2015

Jan. 12, 2015

Dec. 20, 2014

Sep. 21, 2014

Jun. 16, 2015

May. 20, 2015

Apr. 28, 2015

Jan. 29, 2015

Mar. 13, 2015

Dec. 31, 2014

Jul. 22, 2014

Common Shares [Abstract]

Conversion of stock, shares issued 2,001,225 1,485,556 1,415,116 1,414,706 1,912,000 2,001,225 53,000 1,223,538 1,485,556 1,414,286 1,400,000 1,574,830 1,574,830

Debt Conversion, Converted Instrument, Amount $ 24,495 $ 17,235 $ 6,085 $ 4,810 $ 19,120 $ 15,945 $ 6,685 $ 1,980 $ 2,380

Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, Tax $ 28,034 $ 14,633 $ 4,705 $ 3,720 $ 17,589 $ 12,237 $ 5,291 $ 1,486 $ 1,791

Stockholders' Equity, Reverse Stock Split 10-for-1

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Loans Payable (Details) - USD ($)
1 Months Ended 6 Months Ended

Jun. 13, 2014

Mar. 25, 2014

Jun. 25, 2014

Jun. 23, 2014

Jan. 23, 2014

Jun. 30, 2015

Jun. 30, 2014

Dec. 31, 2014

Jul. 25, 2014

Convertible Debentures/ Loans Payable [Abstract]

Notes payable $ 120,000 $ 120,000

Debt instrument, interest rate terms 8 8 8 8 8

Notes Payable, Related Parties 75,000 $ 75,000 $ 175,000

Proceeds from notes payable 75,000

Imputed Interest $ (2,976)

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Commitment (Details) - Feb. 16, 2015 - USD ($)

Total

Commitment [Abstract]

Operating leases $ 1,092

Payments for rent 2,668

Security deposit $ 1,500

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Subsequent Events (Details) - USD ($)
1 Months Ended 2 Months Ended 5 Months Ended 7 Months Ended

Jul. 08, 2015

Jul. 07, 2015

Jun. 12, 2015

Jun. 01, 2015

May. 06, 2015

May. 04, 2015

Jan. 12, 2015

Dec. 20, 2014

Sep. 21, 2014

Jun. 16, 2015

May. 20, 2015

Apr. 28, 2015

Mar. 13, 2015

Dec. 31, 2014

Jul. 22, 2014

Subsequent Event [Line Items]

Conversion of stock, shares issued 2,001,225 1,485,556 1,415,116 1,414,706 1,912,000 2,001,225 53,000 1,223,538 1,485,556 1,414,286 1,400,000 1,574,830 1,574,830

Debt converted instrument amount $ 24,495 $ 17,235 $ 6,085 $ 4,810 $ 19,120 $ 15,945 $ 6,685 $ 1,980 $ 2,380

Subsequent Event [Member]

Subsequent Event [Line Items]

Conversion of stock, shares issued 1,760,111 148,632

Debt converted instrument amount $ 15,841 $ 12,925

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XML 20 R8.htm IDEA: XBRL DOCUMENT v3.2.0.727

Discontinued Operations
6 Months Ended

Jun. 30, 2015

Discontinued Operations [Abstract]

Discontinued Operations

3. Discontinued Operations

On November 5, 2014, the Company discontinued operations and sold its interest in its wholly owned subsidiaries, Career Start Inc. and Career Start Management Inc. As a result of the Company’s decision, all assets, liabilities, and expenses related to the subsidiaries have been classified as discontinued operations. The results of Career Start Inc. and Career Start Management Inc. discontinued operations are summarized as follows:

Statement of Operations:

For the
three months ended
June 30,
2015
$ For the
three months
ended
June 30,
2014
$ For the
six months
ended
June 30,
2015
$ For the
six months
ended
June 30,
2014
$

Revenues – 2,011,390 – 4,085,502

Cost of Sales – (1,585,394 ) – (3,597,111 )

Gross Margin – 425,996 – 488,391

Operating Expenses

Consulting – – – –

General and administrative – 111,896 – 209,897

Payroll – 129,987 – 309,930

Professional fees – – – 2,184

Total Operating Expenses – 241,883 – 522,011

Net Income (loss) from Discontinued Operations – 184,113 – (33,620 )

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Consolidated Balance Sheets - USD ($)

Jun. 30, 2015

Dec. 31, 2014

ASSETS

Cash $ 53,576 $ 189,104

Accounts receivable 68,201 17,500

Accounts receivable - related party 24,500 87,500

Prepaid expenses 1,525 1,525

Inventory $ 18,789 16,184

Deferred financing costs 1,703

Total Current Assets $ 166,591 313,516

Intangible assets, net 320,123 393,098

Total Assets 486,714 706,614

Current Liabilities

Accounts payable and accrued liabilities $ 174,075 158,842

Accounts payable - related party 7,490

Derivative liabilities $ 508,714 347,672

Loan payable 120,000 120,000

Due to related parties 31,433 85,724

Liability for shares issuable - related party 273,418 513,101

Convertible debenture, net of unamortized discount of $nil and $271,460 632,515 251,540

Total Current Liabilities 1,740,155 1,484,369

Loans payable- related party 75,000 75,000

Total Liabilities 1,815,155 1,559,369

STOCKHOLDERS' DEFICIT

Preferred Stock Authorized: 500,000,000 preferred shares with a par value of $0.001 per share Issued and outstanding: 1,000,000 preferred shares 1,000 1,000

Common Stock Authorized: 750,000,000 common shares with a par value of $0.001 per share Issued and outstanding: 42,222,739 and 26,466,311 common shares, respectively 42,223 26,466

Additional paid-in capital 1,246,771 1,018,802

Accumulated deficit (2,618,435) (1,899,023)

Total Stockholders' Deficit (1,328,441) (852,755)

Total Liabilities and Stockholders' Deficit $ 486,714 $ 706,614

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Nature of Operations and Continuance of Business
6 Months Ended

Jun. 30, 2015

Nature of Operations and Continuance of Business [Abstract]

Nature of Operations and Continuance of Business

1. Nature of Operations and Continuance of Business

Pub Crawl Holdings, Inc. (the “Company”) was incorporated in the state of Nevada on May 27, 2010. On June 14, 2010, the Company entered into an Assignment Agreement (the "Acquisition") with PB PubCrawl.com LLC (“PubCrawl”), a California limited liability company, whereby the Company acquired a 100% interest in the member shares of PubCrawl in exchange for 5,000,000 common shares of the Company. The Acquisition was accounted for in accordance with ASC 805-50, Related Issues, as the companies were under common control prior to acquisition. On September 3, 2012, the Company sold their rights to PubCrawl to the former President and Director of the Company.

On November 28, 2012, the Company acquired 100% of the members shares of Mobile Dynamic Marketing, Inc. (“Mobile Dynamic”), a company incorporated in the state of Florida on November 7, 2012, in exchange for the issuance of 10,000,000 common shares. As part of the acquisition, the Company cancelled 150,000,000 issued and outstanding common shares held by the former President and Director of the Company and the management and directors of Mobile Dynamic acquired 75,000,000 common shares of the Company in a private transaction with the former President and Director of the Company. Effectively, Mobile Dynamic held 73% of the issued and outstanding common shares of the Company and the transaction has been accounted for as a reverse merger, where Mobile Dynamic is deemed to be the acquirer for accounting purposes.

On July 13, 2013, the Company entered into a share exchange agreement with Career Start, Inc. (“Career”), a private corporation formed under the state of Florida on February 4, 2013. Under the terms of the agreement, the Company acquired the net assets of Career in exchange for 4,714,286 common shares of the Company. The acquisition was between two related parties and has been accounted on a cost basis, as disclosed in Note 3 of the financial statements. On October 24, 2013, the Company effected a corporation name change to Excelsis Investments Inc.

On September 1, 2014, the Company entered into a purchase agreement with a non-related party to purchase intangible assets by issuing 30% of the outstanding common shares of the Company as determined on an as-converted, fully-diluted basis, which shall not be subject to dilution by any future issuances for the purchase of 3,000 customer accounts The Company is recognizing the revenue generated from the intangible asset on a net basis.

On November 5, 2014, the Company entered into share exchange agreement with a former officer of the Company in regards to common shares in the Company’s wholly-owned subsidiaries, Career Start, Inc (“CSI”) and Career Start Management (“CSM”), private corporations incorporated in the state of Florida and New York, respectively. Under the terms of the agreement, the Company received 3,111,429 shares of the Company held by the former officer in exchange for 100% of the issued and outstanding common shares of CSI and CSM.

These financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. As at June 30, 2015, the Company has a working capital deficit of $1,573,564 and an accumulated deficit of $2,618,435. The continuation of the Company as a going concern is dependent upon the continued financial support from its management, and its ability to identify future investment opportunities and obtain the necessary debt or equity financing, and generating profitable operations from the Company’s future operations. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

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Summary of Significant Accounting Policies (Details Textual) - USD ($)
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Jun. 30, 2014

Dec. 31, 2014

Dec. 31, 2013

Summary of Significant Accounting Policies [Abstract]

Goodwill impairment loss $ 198,834

Amortization expense $ 72,975

Potentially dilutive common shares 48,692,227 2,898,983

Derivative liabilities $ 508,714 $ 347,672 $ 653,253

Change in fair value of derivative liabilities $ 278,562 $ 653,253 $ (28,384)

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1 Months Ended 2 Months Ended 3 Months Ended 5 Months Ended 6 Months Ended 7 Months Ended 12 Months Ended

Jun. 12, 2015

Jun. 01, 2015

May. 06, 2015

May. 04, 2015

Jan. 12, 2015

Dec. 31, 2014

Dec. 21, 2014

Dec. 20, 2014

Dec. 17, 2014

Dec. 10, 2014

Sep. 21, 2014

Jun. 20, 2014

Jun. 13, 2014

Mar. 25, 2014

Jun. 16, 2015

May. 20, 2015

Apr. 28, 2015

Dec. 29, 2014

Jun. 25, 2014

Jun. 23, 2014

Jan. 23, 2014

Mar. 13, 2015

Jun. 30, 2015

Jun. 30, 2014

Dec. 31, 2014

Jun. 30, 2015

Jun. 30, 2014

Jul. 22, 2014

Dec. 31, 2014

Dec. 22, 2014

Short-term Debt [Line Items]

convertible notes $ 251,540 $ 53,000 $ 50,000 $ 50,000,000 $ 53,000 $ 632,515 $ 251,540 $ 632,515 $ 251,540

Debt instrument, interest rate terms 8 8 8 8 8

Debt instrument, maturity date Jun. 22, 2015 Jun. 22, 2015 Jan. 02, 2015 Mar. 17, 2015 Jan. 02, 2015 Jun. 24, 2015 Jun. 22, 2015 Oct. 23, 2014

Proceeds from issuance of debt $ 50,000 $ 50,000 $ 49,000 $ 49,400 $ 50,000

Debt issuance cost $ 3,000 $ 3,000 $ 600 $ 600 $ 3,000

Debt instrument, conversion rate 58.00% 58.00% 60.00% 60.00% 58.00%

Percentage of interest accrued 22.00%

Convertible debt $ 49,618 $ 94,188,000 $ 55,314 $ 55,382 $ 57,846 $ 49,464

Accretion expense 1,050,000 2,314 $ 303 $ 2,767

Conversion of Stock, Shares Issued 2,001,225 1,485,556 1,415,116 1,414,706 1,912,000 2,001,225 53,000 1,223,538 1,485,556 1,414,286 1,400,000 1,574,830 1,574,830

Conversion of stock, amount converted $ 24,495 $ 45,000

Amortization of Debt Discount (Premium) 24,271 $ 47,244 46,652 88,357,000 41,526 $ 1,029 $ 17,663 24,271 17,663 401,888

Default penalty on convertible debenture 25,000 12,752 125,000,000 26,500 26,500 $ 9,000 (228,505) 9,000

Remaining balance of debt 38,257 375,000,000 79,500 26,500 17,000 75,000

Accrued interest 2,120 $ 10,202 $ 11,104,000 $ 6,309 $ 6,164 2,120

Accrued interest forgiven $ (188,601) (239,683) $ 3,061

Fair value of the derivative liability 50,691 $ 208,809,000 74,691 31,049 92,783

Amortization of Financing Costs $ 289 285 $ 823 21 $ 1,703 $ 4,244

Convertible Debt [Member]

Short-term Debt [Line Items]

convertible notes 53,000 $ 50,000

Debt instrument, interest rate terms 8

Debt instrument, maturity date Jun. 22, 2015 Jun. 22, 2015

Proceeds from issuance of debt $ 49,400

Debt issuance cost $ 600

Debt instrument, conversion rate 90.00% 60.00%

Convertible debt $ 49,618

Conversion of Stock, Shares Issued 2,001,225 1,912,000

Conversion of stock, amount converted $ 24,495 $ 25,000,000

Amortization of Debt Discount (Premium)

Default penalty on convertible debenture

Remaining balance of debt 17,000 $ 3,348 $ 161,443,000 $ 11,474 51,971 17,000 17,000 2,956

Accrued interest $ 1,479,000 $ 2,335,000 $ 3,264 $ 2,071 $ 2,093

Fair value of the derivative liability $ 22,852 50,071 $ 84,615,000 54,348 37,823 $ 22,852 $ 22,852 $ 50,031

Amortization of Financing Costs $ 8 $ 12 $ 184 $ 1,028

X

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Summary of Significant Accounting Policies
6 Months Ended

Jun. 30, 2015

Summary of Significant Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

a) Basis of Presentation and Principles of Consolidation

The financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”) and are expressed in U.S. dollars. The Company’s fiscal year end is December 31.

b) Use of Estimates

The preparation of financial statements in conformity with US GAAP 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. The Company regularly evaluates estimates and assumptions related to share-based payments, collectability of accounts receivable, impairment of goodwill and intangible assets, and the deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

c) Cash and Cash Equivalents

The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. As at June 30, 2015 and December 31, 2014, the Company had no cash equivalents.

d) Interim Financial Statements

These interim unaudited financial statements have been prepared on the same basis as the annual financial statements and in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company’s financial position, results of operations and cash flows for the periods shown. The results of operations for such periods are not necessarily indicative of the results expected for a full year or for any future period.

e) Accounts Receivable

Accounts receivable represents amounts owed from customers for contracting employees and from consulting services. Amounts are presented net of the allowance for doubtful accounts, which represents the Company’s best estimate of the amount of probable credit losses in the existing accounts receivable balance. The Company determines allowance for doubtful accounts based upon historical experience and current economic conditions. The Company reviews the adequacy of its allowance for doubtful accounts on a regular basis. As of June 30, 2015 and December 31, 2014, the Company had no allowances for doubtful accounts.

f) Inventory

Inventory is comprised of stealth cards purchased for resell, and is recorded at the lower of cost or net realizable value on a first-in first-out basis. The Company establishes inventory reserves for estimated obsolete or unsaleable inventory equal to the difference between the cost of inventory and the estimated realizable value based upon assumptions about future and market conditions.

g) Goodwill

Goodwill is carried at cost less impairment. On acquisition of business, fair values are attributed to the assets and liabilities of the acquired business at the date of acquisition. Goodwill arises when the fair value of the consideration given for a business exceeds the fair value of the net assets. During the year ended December 31, 2014, the Company recorded a full impairment of its goodwill account of $198,834 as the Company sold its interest in Career Start Inc, and Career Start Management. As at June 30, 2015 and December 31, 2014, the Company had $nil in goodwill.

h) Intangible Assets

Intangible assets are stated at cost less accumulated amortization and are comprised of customer accounts acquired with a useful life of three years and amortized straight line over three years. During the six months ended June 30, 2015, the Company incurred $72,975 (2014 - $nil) in amortization expense.

i) Long-Lived Assets

In accordance with ASC 360, “Property, Plant and Equipment”, the Company tests long-lived assets or asset groups for recoverability when events or changes in circumstances indicate that their carrying amount may not be recoverable. Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and current expectation that the asset will more likely than not be sold or disposed significantly before the end of its estimated useful life. Recoverability is assessed based on the carrying amount of the asset and its fair value which is generally determined based on the sum of the undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances. An impairment loss is recognized when the carrying amount is not recoverable and exceeds fair value.

j) Basic and Diluted Net Loss per Share

The Company computes net loss per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti dilutive. As at June 30, 2015 and December 31, 2014, the Company had 48,692,227 and 2,898,983 potentially dilutive common shares, respectively.

k) Revenue Recognition

The Company recognizes and accounts for revenue in accordance with ASC 605 as a principal on the sale of goods. Pursuant to ASC 605, Revenue Recognition, revenue is recognized when persuasive evidence of an arrangement exists, delivery has occurred, the amount is fixed and determinable, risk of ownership has passed to the customer and collection is reasonably assured. The Company considered ASC 605-45, Principal Agent Considerations, and determined that the Company acts as a principal in its revenue-earnings activities as they are responsible for the production of goods purchased by the customer, can determine the pricing costs, goods purchased are paid directly by the Company, and has a credit risk with respect to collection of amounts owed by its customers.

The Company considered ASC 605-45, Principal Agent Considerations, and determined that the Company does not act as the principal in its revenue-earnings activities related to certain service revenues where we do not bear enough of the risks in the transaction to record them on the gross basis. Revenues for these activities are recorded based on the net amount earned by the Company.

l) Cost of Revenue

For the Company’s product sales, cost of revenue consists of inventory sold in each transaction. For the Company’s service sales, cost of revenue consists of engineering services provided by a related party.

m) Research and Development Costs

Research and development costs are charged to operations as incurred.

n) Financial Instruments

Pursuant to ASC 820, Fair Value Measurements and Disclosures, an entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:

Level 1

Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

Level 2

Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.

Level 3

Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

The Company’s financial instruments consist principally of cash, accounts receivable, accounts payable and accrued liabilities, loan payable, amount due to related party, and convertible debentures. Pursuant to ASC 820, the fair value of our cash is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. We believe that the recorded values of all of our other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.

The following table represents assets and liabilities that are measured and recognized in fair value as of June 30, 2015, on a recurring basis:

Level 1
$ Level 2
$ Level 3
$ Total gains
and
(losses)

Cash 53,576 – – –

Liabilities for shares issuable – related party (273,418 ) – – 239,683

Derivative liabilities – – (508,714 ) (278,562 )

Total (219,842 ) – (508,714 ) (38,879 )

The following table represents assets and liabilities that are measured and recognized in fair value as of December 31, 2014 on a recurring basis:

Level 1
$ Level 2
$ Level 3
$ Total gains
and
(losses)

Cash 189,104 – – –

Liabilities for shares issuable – related party (513,101 ) – – (514,386 )

Derivative liabilities – – (347,672 ) 672,095

Total (323,997 ) – (347,672 ) 157,709

As of June 30, 2015, the Company had a derivative liability amount of $508,714 (December 31, 2014 - $347,672) which was classified as a Level 3 financial instrument, and a loss on change in fair value of derivative liabilities of $278,562 (December 31, 2014 - gain of $672,095).

o) Income Taxes

Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted ASC 740 “Accounting for Income Taxes” as of its inception. Pursuant to ASC 740, the Company is required to compute tax asset benefits for net operating losses carried forward. The potential benefits of net operating losses have not been recognized in this financial statement because the Company cannot be assured it is more likely than not it will utilize the net operating losses carried forward in future years.

p) Recent Accounting Pronouncements

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

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Consolidated Balance Sheets (Parentheticals) - USD ($)

Jun. 30, 2015

Dec. 31, 2014

Statement of Financial Position [Abstract]

Convertible debenture, net of unamortized discount (in Dollars) $ 271,460

Preferred stock, shares authorized 500,000,000 500,000,000

Preferred stock, par value $ 0.001 $ 0.001

Preferred stock, shares issued 1,000,000 1,000,000

Preferred stock, shares outstanding 1,000,000 1,000,000

Common stock, shares authorized 750,000,000 750,000,000

Common stock, par value $ 0.001 $ 0.001

Common stock, shares issued 42,222,739 26,466,311

Common stock, shares outstanding 42,222,739 26,466,311

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Summary of Significant Accounting Policies (Tables)
6 Months Ended 12 Months Ended

Jun. 30, 2015

Dec. 31, 2014

Summary of Significant Accounting Policies [Abstract]

Schedule of assets and liabilities measured and recognized in fair value on recurring basis

Level 1
$ Level 2
$ Level 3
$ Total gains
and
(losses)

Cash 53,576 – – –

Liabilities for shares issuable – related party (273,418 ) – – 239,683

Derivative liabilities – – (508,714 ) (278,562 )

Total (219,842 ) – (508,714 ) (38,879 )

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Level 1
$ Level 2
$ Level 3
$ Total gains
and
(losses)

Cash 189,104 – – –

Liabilities for shares issuable – related party (513,101 ) – – (514,386 )

Derivative liabilities – – (347,672 ) 672,095

Total (323,997 ) – (347,672 ) 157,709

Level 1
$

Level 2
$

Level 3
$

Total gains
and (losses)

Cash

189,104

–

–

–

Derivative liabilities

–

–

347,672

672,095

Total

189,104

–

347,672

672,095

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Document and Entity Information - shares
6 Months Ended

Jun. 30, 2015

Aug. 10, 2015

Document and Entity Information [Abstract]

Entity Registrant Name Excelsis Investments Inc.

Entity Central Index Key 0001496818

Amendment Flag false

Current Fiscal Year End Date --12-31

Document Type 10-Q

Document Period End Date Jun. 30, 2015

Document Fiscal Year Focus 2015

Document Fiscal Period Focus Q2

Entity Filer Category Smaller Reporting Company

Entity Common Stock, Shares Outstanding 45,468,482

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Discontinued Operations (Tables)
6 Months Ended

Jun. 30, 2015

Discontinued Operations [Abstract]

Summary of discontinued operations

For the
three months ended
June 30,
2015
$ For the
three months
ended
June 30,
2014
$ For the
six months
ended
June 30,
2015
$ For the
six months
ended
June 30,
2014
$

Revenues – 2,011,390 – 4,085,502

Cost of Sales – (1,585,394 ) – (3,597,111 )

Gross Margin – 425,996 – 488,391

Operating Expenses

Consulting – – – –

General and administrative – 111,896 – 209,897

Payroll – 129,987 – 309,930

Professional fees – – – 2,184

Total Operating Expenses – 241,883 – 522,011

Net Income (loss) from Discontinued Operations – 184,113 – (33,620 )

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Consolidated Statements of Operations (Unaudited) - USD ($)
3 Months Ended 6 Months Ended

Jun. 30, 2015

Jun. 30, 2014

Jun. 30, 2015

Jun. 30, 2014

Income Statement [Abstract]

Revenue of goods $ 33,304 $ 50,990

Revenue of goods - related party $ 10,000 10,000

Revenue of services 23,862

Revenue of services - related party $ 139,600 424,600

Cost of goods sold (6,161) (10,894)

Cost of goods - related party (2,700) (2,700)

Cost of services - related party (21,500) (121,500)

Gross Margin 152,543 374,358

Operating Expenses

Amortization 36,689 72,975

Consulting 39,499 $ 251,092 57,139 $ 251,092

General and administrative 74,854 73,511 188,113 107,604

Payroll 66,147 9,505 133,499 20,270

Professional fees 21,394 40,055 63,541 75,839

Transfer agent fees 185 325 245 488

Total Operating Expenses 238,768 374,488 515,512 455,293

Loss Before Other Income (Expense) (86,225) $ (374,488) (141,154) (455,293)

Other Income (Expense)

Gain (loss) on change in fair value of derivative liabilities (385,851) (278,562) 653,253

Gain on forgiveness of convertible debt 3,061 169,726

Interest expense (309,870) $ (6,825) (542,440) $ (137,754)

Make whole gain 188,601 239,683

Total Other Income (Expense) (507,120) $ (6,825) (578,258) $ 685,225

Net Income (Loss) from Continuing Operations $ (593,345) (381,313) $ (719,412) 229,932

Discontinued Operations

Net income (loss) from discontinued operations 184,113 (33,620)

Net Income (Loss) $ (593,345) $ (197,200) $ (719,412) $ 196,312

Net Earnings per Share - Basic and Diluted

Net income (loss) $ (0.02) $ (0.01) $ (0.02) $ 0.01

Continuing operations $ (0.02) (0.02) $ (0.02) 0.01

Discontinued Operations $ 0.01 $ 0.00

Weighted Average Shares Outstanding - Basic and Diluted 34,429,794 19,628,941 31,410,029 19,628,902

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Loans Payable
6 Months Ended

Jun. 30, 2015

Convertible Debentures/ Loans Payable [Abstract]

Loans Payable

7. Loans Payable

a) At June 30, 2015, the Company owes $120,000 (December 31, 2014 - $120,000) in a note payable to a non-related party. Under the terms of the note, the amount is unsecured, due interest at 10% and due on demand.

b) On July 25, 2014, the Company entered into a loan agreement with a related party for a loan of $175,000. Under the terms of the note, the amount is unsecured, non-interest bearing, and due on July 25, 2017. The unpaid principal is to be repaid in installments defined as the collected sum of 10% of the unadjusted gross sales revenue (net of returns and chargebacks) with the installments to begin once the Company has received the gross proceeds of $175,000. As at June 30, 2015, the Company had received loan proceeds of $75,000 (December 31, 2014 - $75,000). During the six months ended June 30, 2015, the Company recorded imputed interest of $2,976 (2014 - $nil).

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Related Party Transactions
6 Months Ended

Jun. 30, 2015

Related Party Transactions [Abstract]

Related Party Transactions

6. Related Party Transactions

a) As at June 30, 2015, the Company was owed $24,500 (December 31, 2014 - 87,500) from a significant shareholder which is non-interest bearing, unsecured, and due on demand.

b) As at June 30, 2015, the Company owed $16,870 (December 31, 2014 - $36,574) to the President of the Company, which is non-interest bearing, unsecured, and due on demand.

c) As at June 30, 2015, the Company owed $14,563 (December 31, 2014 - $49,150) to the Chief Financial Officer of the Company, which is non-interest bearing, unsecured, and due on demand.

d) As at June 30, 2015, the Company recorded a liability for shares issuable of $273,418 (December 31, 2014 - $513,101) relating to 15,189,869 common shares to be issued to a significant shareholder pursuant to the acquisition agreement for the intangible assets. During the period ended June 30, 2015, the Company recorded $239,683 as a gain in the fair value of the shares issuable to the significant shareholder.

e) As at June 30, 2015, the Company owed $75,000 (December 31, 2014 - $75,000) to a significant shareholder for a loan payable. The loan is unsecured, non-interest bearing, and due on July 25, 2017. Refer to Note 7(b).

f) During the six months ended June 30, 2015, the Company generated revenues of services of $424,600 (2014 – $nil), revenue of goods of $10,000 (2014 - $nil), and $2,700 of cost of goods sold (2014 - $nil) to a significant shareholder.

g) During the six months ended June 30, 2015, the Company incurred payroll expense of $133,499 (2014 - $330,200) to management and officers of the Company.

h) During the six months ended June 30, 2015, the Company incurred engineering expense of $121,500 (2014 - $nil) to a company owned by the mother of the President of the Company, which was included in cost of services. As at June 30, 2015, the Company owed $nil (December 31, 2014 - $7,490) to the company owned by the mother of the President of the Company, which is non-interest bearing, unsecured, and due on demand. The amount owing has been recorded as accounts payable – related party.

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Discontinued Operations (Details) - USD ($)
3 Months Ended 6 Months Ended

Jun. 30, 2015

Jun. 30, 2014

Jun. 30, 2015

Jun. 30, 2014

Discontinued Operations [Abstract]

Revenues $ 2,011,390 $ 4,085,502

Cost of Sales (1,585,394) (3,597,111)

Gross Margin $ 425,996 $ 488,391

Operating Expenses

Consulting

General and administrative $ 111,896 $ 209,897

Payroll $ 129,987 309,930

Professional fees 2,184

Total Operating Expenses $ 241,883 522,011

Total Discontinued Operations $ 184,113 $ (33,620)

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Derivative Liabilities (Tables)
6 Months Ended

Jun. 30, 2015

Derivative Liabilities [Abstract]

Summary of the activity of the derivative liability

$

Balance, December 31, 2013 653,253

Day one loss on date notes become convertible 9,542

Debt discount 401,888

Reclass of derivative to APIC (35,374 )

Gain in change in fair value of the derivative (28,384 )

Gain on write-off of derivative due to debt forgiven (653,253 )

Balance, December 31, 2014 347,672

Reclass of derivative to APIC (117,520 )

Loss in change in fair value of the derivative 278,562

Balance, June 30, 2015 508,714

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Subsequent Events
6 Months Ended

Jun. 30, 2015

Subsequent Events [Abstract]

Subsequent Events

10. Subsequent Events

a) On July 7, 2015, the Company issued 1,485,632 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(c), with a book value of $12,925.

b) On July 8, 2015, the Company issued 1,760,111 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(e), with a book value of $15,841.

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Common Shares
6 Months Ended

Jun. 30, 2015

Common Shares [Abstract]

Common Shares

8. Common Shares

a) On January 12, 2015, the Company issued 1,912,000 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(a), with a book value of $19,120. $17,589 was reclassified from derivative liabilities to additional paid-in capital on conversion.

b) On January 29, 2015, the Company approved a ten-for-one reverse split of its issued and outstanding common shares, which has been applied on a retroactive basis.

c) On March 13, 2015, the Company issued 1,400,000 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(b), with a book value of $2,380. $1,791 was reclassified from derivative liabilities to additional paid-in capital on conversion.

d) On April 28, 2015, the Company issued 1,414,286 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(b), with a book value of $1,980. $1,486 was reclassified from derivative liabilities to additional paid-in capital on conversion.

e) On May 4, 2015, the Company issued 1,414,706 common shares for the conversion of a convertible note with a non related party, as noted in Note 4(b), with a book value of $4,810. $3,720 was reclassified from derivative liabilities to additional paid-in capital on conversion.

f) On May 6, 2015, the Company issued 1,415,116 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(b), with a book value of $6,085. $4,705 was reclassified from derivative liabilities to additional paid-in capital on conversion.

g) On May 20, 2015, the Company issued 1,485,556 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(b), with a book value of $6,685. $5,291 was reclassified from derivative liabilities to additional paid-in capital on conversion.

h) On June 1, 2015, the Company issued 1,485,776 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(b), with a book value of $17,235. $14,633 was reclassified from derivative liabilities to additional paid-in capital on conversion.

i) On June 12, 2015, the Company issued 2,001,225 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(e), with a book value of $24,495. $28,034 was reclassified from derivative liabilities to additional paid-in capital on conversion.

j) On June 12, 2015, the Company issued 2,001,225 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(f), with a book value of $24,495. $28,034 was reclassified from derivative liabilities to additional paid-in capital on conversion.

k) On June 16, 2015, the Company issued 1,226,538 common shares for the conversion of a convertible note with a non-related party, as noted in Note 4(b), with a book value of $15,945. $12,237 was reclassified from derivative liabilities to additional paid-in capital on conversion.

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Commitment
6 Months Ended

Jun. 30, 2015

Commitment [Abstract]

Commitment

9. Commitment

On February 16, 2015, the Company entered into a lease agreement for a six month terms commencing on March 1, 2015. The Company will have three consecutive options to renew the lease for an additional six months each. Pursuant to the agreement the Company has agreed to pay monthly amounts of $1,092 plus applicable sales taxes and pay a deposit of $2,668 consisting of the first month’s rent and a $1,500 security deposit.

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Summary of Significant Accounting Policies (Policies)
6 Months Ended

Jun. 30, 2015

Summary of Significant Accounting Policies [Abstract]

Basis of Presentation and Principles of Consolidation

a) Basis of Presentation and Principles of Consolidation

The financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”) and are expressed in U.S. dollars. The Company’s fiscal year end is December 31.

Use of Estimates

b) Use of Estimates

The preparation of financial statements in conformity with US GAAP 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. The Company regularly evaluates estimates and assumptions related to share-based payments, collectability of accounts receivable, impairment of goodwill and intangible assets, and the deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

Cash and Cash Equivalents

c) Cash and Cash Equivalents

The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. As at June 30, 2015 and December 31, 2014, the Company had no cash equivalents.

Interim Financial Statements

d) Interim Financial Statements

These interim unaudited financial statements have been prepared on the same basis as the annual financial statements and in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company’s financial position, results of operations and cash flows for the periods shown. The results of operations for such periods are not necessarily indicative of the results expected for a full year or for any future period.

Accounts Receivable

e) Accounts Receivable

Accounts receivable represents amounts owed from customers for contracting employees and from consulting services. Amounts are presented net of the allowance for doubtful accounts, which represents the Company’s best estimate of the amount of probable credit losses in the existing accounts receivable balance. The Company determines allowance for doubtful accounts based upon historical experience and current economic conditions. The Company reviews the adequacy of its allowance for doubtful accounts on a regular basis. As of June 30, 2015 and December 31, 2014, the Company had no allowances for doubtful accounts.

Inventory

f) Inventory

Inventory is comprised of stealth cards purchased for resell, and is recorded at the lower of cost or net realizable value on a first-in first-out basis. The Company establishes inventory reserves for estimated obsolete or unsaleable inventory equal to the difference between the cost of inventory and the estimated realizable value based upon assumptions about future and market conditions.

Goodwill

g) Goodwill

Goodwill is carried at cost less impairment. On acquisition of business, fair values are attributed to the assets and liabilities of the acquired business at the date of acquisition. Goodwill arises when the fair value of the consideration given for a business exceeds the fair value of the net assets. During the year ended December 31, 2014, the Company recorded a full impairment of its goodwill account of $198,834 as the Company sold its interest in Career Start Inc, and Career Start Management. As at June 30, 2015 and December 31, 2014, the Company had $nil in goodwill.

Intangible Assets

h) Intangible Assets

Intangible assets are stated at cost less accumulated amortization and are comprised of customer accounts acquired with a useful life of three years and amortized straight line over three years. During the six months ended June 30, 2015, the Company incurred $72,975 (2014 - $nil) in amortization expense.

Long-Lived Assets

i) Long-Lived Assets

In accordance with ASC 360, “Property, Plant and Equipment”, the Company tests long-lived assets or asset groups for recoverability when events or changes in circumstances indicate that their carrying amount may not be recoverable. Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and current expectation that the asset will more likely than not be sold or disposed significantly before the end of its estimated useful life. Recoverability is assessed based on the carrying amount of the asset and its fair value which is generally determined based on the sum of the undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances. An impairment loss is recognized when the carrying amount is not recoverable and exceeds fair value.

Basic and Diluted Net Loss per Share

j) Basic and Diluted Net Loss per Share

The Company computes net loss per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti dilutive. As at June 30, 2015 and December 31, 2014, the Company had 48,692,227 and 2,898,983 potentially dilutive common shares, respectively.

Revenue Recognition

k) Revenue Recognition

The Company recognizes and accounts for revenue in accordance with ASC 605 as a principal on the sale of goods. Pursuant to ASC 605, Revenue Recognition, revenue is recognized when persuasive evidence of an arrangement exists, delivery has occurred, the amount is fixed and determinable, risk of ownership has passed to the customer and collection is reasonably assured. The Company considered ASC 605-45, Principal Agent Considerations, and determined that the Company acts as a principal in its revenue-earnings activities as they are responsible for the production of goods purchased by the customer, can determine the pricing costs, goods purchased are paid directly by the Company, and has a credit risk with respect to collection of amounts owed by its customers.

The Company considered ASC 605-45, Principal Agent Considerations, and determined that the Company does not act as the principal in its revenue-earnings activities related to certain service revenues where we do not bear enough of the risks in the transaction to record them on the gross basis. Revenues for these activities are recorded based on the net amount earned by the Company.

Cost of Revenue

l) Cost of Revenue

For the Company’s product sales, cost of revenue consists of inventory sold in each transaction. For the Company’s service sales, cost of revenue consists of engineering services provided by a related party.

Research and Development Costs

m) Research and Development Costs

Research and development costs are charged to operations as incurred.

Financial Instruments

n) Financial Instruments

Pursuant to ASC 820, Fair Value Measurements and Disclosures, an entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:

Level 1

Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

Level 2

Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.

Level 3

Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

The Company’s financial instruments consist principally of cash, accounts receivable, accounts payable and accrued liabilities, loan payable, amount due to related party, and convertible debentures. Pursuant to ASC 820, the fair value of our cash is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. We believe that the recorded values of all of our other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.

The following table represents assets and liabilities that are measured and recognized in fair value as of June 30, 2015, on a recurring basis:

Level 1
$ Level 2
$ Level 3
$ Total gains
and
(losses)

Cash 53,576 – – –

Liabilities for shares issuable – related party (273,418 ) – – 239,683

Derivative liabilities – – (508,714 ) (278,562 )

Total (219,842 ) – (508,714 ) (38,879 )

The following table represents assets and liabilities that are measured and recognized in fair value as of December 31, 2014 on a recurring basis:

Level 1
$ Level 2
$ Level 3
$ Total gains
and
(losses)

Cash 189,104 – – –

Liabilities for shares issuable – related party (513,101 ) – – (514,386 )

Derivative liabilities – – (347,672 ) 672,095

Total (323,997 ) – (347,672 ) 157,709

As of June 30, 2015, the Company had a derivative liability amount of $508,714 (December 31, 2014 - $347,672) which was classified as a Level 3 financial instrument, and a loss on change in fair value of derivative liabilities of $278,562 (December 31, 2014 - gain of $672,095).

Income Taxes

o) Income Taxes

Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted ASC 740 “Accounting for Income Taxes” as of its inception. Pursuant to ASC 740, the Company is required to compute tax asset benefits for net operating losses carried forward. The potential benefits of net operating losses have not been recognized in this financial statement because the Company cannot be assured it is more likely than not it will utilize the net operating losses carried forward in future years.

Recent Accounting Pronouncements

p) Recent Accounting Pronouncements

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

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Summary of Significant Accounting Policies (Details) - USD ($)

Jun. 30, 2015

Dec. 31, 2014

Dec. 31, 2013

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Cash

Liability for shares issuable - related party $ 273,418 $ 513,101

Derivative liabilities (508,714) (347,672) $ (653,253)

Total (38,879) 157,709

Level 1 [Member]

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Cash 53,576 189,104

Liability for shares issuable - related party $ (273,418) $ (513,101)

Derivative liabilities

Total $ (219,842) $ (323,997)

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Derivative liabilities

Total

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Derivative Liabilities [Abstract]

Derivative, Gain on Derivative $ 278,562 $ 653,253 $ (28,384)

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Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value (in Dollars) $ 508,704 $ 347,672

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Consolidated Statements of Cashflows (Unaudited) - USD ($)
6 Months Ended

Jun. 30, 2015

Jun. 30, 2014

Operating Activities

Net income (loss) for the period $ (719,412) $ 196,312

Adjustments to reconcile net loss to net cash used in operating activities:

Amortization of discount on convertible debenture 271,460 123,493

Amortization of customer list 72,975

Amortization of deferred financing costs 1,703 $ 4,244

Default penalty on convertible debenture 228,505

Gain on forgiveness of debt (3,061) $ (169,726)

Imputed interest $ 2,976

Issuance of debt for services $ 250,000

Issuance of shares for services 330

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Fair value of shares issuable - related party (239,683)

Changes in operating assets and liabilities:

Accounts receivable (50,701) $ 29,710

Accounts receivable - related party 63,000

Inventory (2,605)

Accounts payable and accrued liabilities 22,534 $ (125,972)

Accounts payable and accrued liabilities - related parties (7,490)

Due to related parties (54,291)

Net cash used in operating activities $ (135,528) $ (344,862)

Financing Activities

Proceeds from issuance of convertible debentures 298,200

Net cash provided by financing activities 298,200

Decrease in cash $ (135,528) (46,662)

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Cash, end of period 53,576 $ 180,840

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Reclassification of derivative liability to APIC $ 117,520

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XML 43 R10.htm IDEA: XBRL DOCUMENT v3.2.0.727

Derivative Liabilities
6 Months Ended

Jun. 30, 2015

Derivative Liabilities [Abstract]

Derivative Liabilities

5. Derivative Liabilities

The Company records the fair value of the of the conversion price of the convertible debentures disclosed in Note 4 in accordance with ASC 815, Derivatives and Hedging. The fair value of the derivative was calculated using a multi-nominal lattice model performed by an independent qualified business valuator. The fair value of the derivative liability is revalued on each balance sheet date with corresponding gains and losses recorded in the statement of operations. During the six months ended June 30, 2015, the Company recorded a loss on the change in fair value of derivative liability of $278,562 (2014 – gain of $653,253). As at June 30, 2015, the Company recorded a derivative liability of $508,714 (December 31, 2014 - $347,672).

The following inputs and assumptions were used to value the convertible debenture outstanding during the period ended June 30, 2015:

● The range of stock prices for the valuation of the derivative instruments at June 30, 2015 ranged from $0.003 to $0.018 per share of common stock.

● The debtholder would redeem (with penalties of 0% to 50% depending on the date and full-partial redemption) based on availability of alternative financing, at a rate of 0% increasing 1.0% monthly to a maximum of 10%.

● The debtholder would automatically convert the note at maturity if the registration was effective and the Company is not in default.

● The projected annual volatility for each valuation period based on the historic volatility of the Company 243% - 341%

● Capital raising events of $100,000 would occur in each quarter for a total of $100,000 in 2014 at 75% of market generating dilutive reset events at prices below $0.002 (rounded) for the convertible debentures.

A summary of the activity of the derivative liability is shown below:

$

Balance, December 31, 2013 653,253

Day one loss on date notes become convertible 9,542

Debt discount 401,888

Reclass of derivative to APIC (35,374 )

Gain in change in fair value of the derivative (28,384 )

Gain on write-off of derivative due to debt forgiven (653,253 )

Balance, December 31, 2014 347,672

Reclass of derivative to APIC (117,520 )

Loss in change in fair value of the derivative 278,562

Balance, June 30, 2015 508,714

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Related Party Transactions (Details) - USD ($)
3 Months Ended 6 Months Ended 12 Months Ended

Jun. 30, 2015

Jun. 30, 2014

Jun. 30, 2015

Jun. 30, 2014

Dec. 31, 2014

Jul. 25, 2014

Related Party Transactions [Abstract]

Accounts receivable - related party $ 24,500 $ 24,500 $ 87,500

Due to officers 24,500 24,500 87,500

Due to stockholders 16,870 16,870 36,574

Shares issuable for acquisition, value $ 14,563 49,150

Shares issuable for aquisitions shares 15,189,869

Fair value of shares issued for acquisition of intangible assets $ 239,683

Accounts Payable, Related Parties 75,000 75,000 75,000

Liability for shares issuable - related party 273,418 273,418 513,101

Loans payable- related party 75,000 75,000 $ 75,000 $ 175,000

Revenue of services - related party 139,600 424,600

Revenue of goods - related party 10,000 10,000

Cost of goods - related party (2,700) (2,700)

Payroll 66,147 $ 9,505 133,499 $ 20,270

Cost of services - related party $ (21,500) $ (121,500)

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Nature of Operations and Continuance of Business (Details)
1 Months Ended

Jul. 13, 2013

shares

Jun. 14, 2010

shares

Nov. 28, 2012

shares

Jun. 30, 2015

USD ($)

Dec. 31, 2014

USD ($)

Nov. 05, 2014

shares

Sep. 30, 2014

Customer

Nature of Operations and Continuance of Business [Abstract]

Ownership percentage 100.00% 73.00% 100.00% 30.00%

Business acquisition share exchange 4,714,286 5,000,000

Common shares acquired 75,000,000

Number of shares of common stock issued 10,000,000

Stock cancelled during period shares cancelled 150,000,000

Business disposal share exchange 3,111,429

Working capital deficit | $ $ 1,573,564

Accumulated deficit | $ $ (2,618,435) $ (1,899,023)

Number of purchase customer accounts | Customer 3,000

X

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Derivative Liabilities (Details) - USD ($)	6 Months Ended		12 Months Ended
Derivative Liabilities (Details) - USD ($)	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Derivative Liabilities [Abstract]
Balance in Begining	$ 347,672	$ 653,253	$ 653,253
Day one loss on date notes become convertible			9,542
Debt discount			401,888
Reclass of derivative to APIC	(117,520)		(35,374)
Change in fair value of derivative liabilities	278,562	$ 653,253	(28,384)
Gain on write-off of derivative due to debt forgiven			(653,253)
Balance in Ending	$ 508,714		$ 347,672

Common Shares (Details) - USD ($)								1 Months Ended				2 Months Ended	5 Months Ended	7 Months Ended
Common Shares (Details) - USD ($)	Jun. 12, 2015	Jun. 01, 2015	May. 06, 2015	May. 04, 2015	Jan. 12, 2015	Dec. 20, 2014	Sep. 21, 2014	Jun. 16, 2015	May. 20, 2015	Apr. 28, 2015	Jan. 29, 2015	Mar. 13, 2015	Dec. 31, 2014	Jul. 22, 2014
Common Shares [Abstract]
Conversion of stock, shares issued	2,001,225	1,485,556	1,415,116	1,414,706	1,912,000	2,001,225	53,000	1,223,538	1,485,556	1,414,286		1,400,000	1,574,830	1,574,830
Debt Conversion, Converted Instrument, Amount	$ 24,495	$ 17,235	$ 6,085	$ 4,810	$ 19,120			$ 15,945	$ 6,685	$ 1,980		$ 2,380
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, Tax	$ 28,034	$ 14,633	$ 4,705	$ 3,720	$ 17,589			$ 12,237	$ 5,291	$ 1,486		$ 1,791
Stockholders' Equity, Reverse Stock Split											10-for-1

Loans Payable (Details) - USD ($)			1 Months Ended			6 Months Ended
Loans Payable (Details) - USD ($)	Jun. 13, 2014	Mar. 25, 2014	Jun. 25, 2014	Jun. 23, 2014	Jan. 23, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014	Jul. 25, 2014
Convertible Debentures/ Loans Payable [Abstract]
Notes payable						$ 120,000		$ 120,000
Debt instrument, interest rate terms	8	8	8	8	8
Notes Payable, Related Parties						75,000		$ 75,000	$ 175,000
Proceeds from notes payable						75,000
Imputed Interest						$ (2,976)

Commitment (Details) - Feb. 16, 2015 - USD ($)	Total
Commitment [Abstract]
Operating leases	$ 1,092
Payments for rent	2,668
Security deposit	$ 1,500

Subsequent Events (Details) - USD ($)										1 Months Ended			2 Months Ended	5 Months Ended	7 Months Ended
Subsequent Events (Details) - USD ($)	Jul. 08, 2015	Jul. 07, 2015	Jun. 12, 2015	Jun. 01, 2015	May. 06, 2015	May. 04, 2015	Jan. 12, 2015	Dec. 20, 2014	Sep. 21, 2014	Jun. 16, 2015	May. 20, 2015	Apr. 28, 2015	Mar. 13, 2015	Dec. 31, 2014	Jul. 22, 2014
Subsequent Event [Line Items]
Conversion of stock, shares issued			2,001,225	1,485,556	1,415,116	1,414,706	1,912,000	2,001,225	53,000	1,223,538	1,485,556	1,414,286	1,400,000	1,574,830	1,574,830
Debt converted instrument amount			$ 24,495	$ 17,235	$ 6,085	$ 4,810	$ 19,120			$ 15,945	$ 6,685	$ 1,980	$ 2,380
Subsequent Event [Member]
Subsequent Event [Line Items]
Conversion of stock, shares issued	1,760,111	148,632
Debt converted instrument amount	$ 15,841	$ 12,925

Consolidated Balance Sheets - USD ($)	Jun. 30, 2015	Dec. 31, 2014
ASSETS
Cash	$ 53,576	$ 189,104
Accounts receivable	68,201	17,500
Accounts receivable - related party	24,500	87,500
Prepaid expenses	1,525	1,525
Inventory	$ 18,789	16,184
Deferred financing costs		1,703
Total Current Assets	$ 166,591	313,516
Intangible assets, net	320,123	393,098
Total Assets	486,714	706,614
Current Liabilities
Accounts payable and accrued liabilities	$ 174,075	158,842
Accounts payable - related party		7,490
Derivative liabilities	$ 508,714	347,672
Loan payable	120,000	120,000
Due to related parties	31,433	85,724
Liability for shares issuable - related party	273,418	513,101
Convertible debenture, net of unamortized discount of $nil and $271,460	632,515	251,540
Total Current Liabilities	1,740,155	1,484,369
Loans payable- related party	75,000	75,000
Total Liabilities	1,815,155	1,559,369
STOCKHOLDERS' DEFICIT
Preferred Stock Authorized: 500,000,000 preferred shares with a par value of $0.001 per share Issued and outstanding: 1,000,000 preferred shares	1,000	1,000
Common Stock Authorized: 750,000,000 common shares with a par value of $0.001 per share Issued and outstanding: 42,222,739 and 26,466,311 common shares, respectively	42,223	26,466
Additional paid-in capital	1,246,771	1,018,802
Accumulated deficit	(2,618,435)	(1,899,023)
Total Stockholders' Deficit	(1,328,441)	(852,755)
Total Liabilities and Stockholders' Deficit	$ 486,714	$ 706,614

Convertible Debentures (Details) - USD ($)															1 Months Ended							2 Months Ended	3 Months Ended		5 Months Ended	6 Months Ended		7 Months Ended	12 Months Ended
Convertible Debentures (Details) - USD ($)	Jun. 12, 2015	Jun. 01, 2015	May. 06, 2015	May. 04, 2015	Jan. 12, 2015	Dec. 31, 2014	Dec. 21, 2014	Dec. 20, 2014	Dec. 17, 2014	Dec. 10, 2014	Sep. 21, 2014	Jun. 20, 2014	Jun. 13, 2014	Mar. 25, 2014	Jun. 16, 2015	May. 20, 2015	Apr. 28, 2015	Dec. 29, 2014	Jun. 25, 2014	Jun. 23, 2014	Jan. 23, 2014	Mar. 13, 2015	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014	Jun. 30, 2015	Jun. 30, 2014	Jul. 22, 2014	Dec. 31, 2014	Dec. 22, 2014
Short-term Debt [Line Items]
convertible notes						$ 251,540								$ 53,000					$ 50,000	$ 50,000,000	$ 53,000		$ 632,515		$ 251,540	$ 632,515			$ 251,540
Debt instrument, interest rate terms													8	8					8	8	8
Debt instrument, maturity date								Jun. 22, 2015	Jun. 22, 2015		Jan. 02, 2015		Mar. 17, 2015	Jan. 02, 2015					Jun. 24, 2015	Jun. 22, 2015	Oct. 23, 2014
Proceeds from issuance of debt													$ 50,000	$ 50,000					$ 49,000	$ 49,400	$ 50,000
Debt issuance cost													$ 3,000	$ 3,000					$ 600	$ 600	$ 3,000
Debt instrument, conversion rate													58.00%	58.00%					60.00%	60.00%	58.00%
Percentage of interest accrued																					22.00%
Convertible debt								$ 49,618	$ 94,188,000	$ 55,314	$ 55,382																	$ 57,846		$ 49,464
Accretion expense									1,050,000	2,314	$ 303																	$ 2,767
Conversion of Stock, Shares Issued	2,001,225	1,485,556	1,415,116	1,414,706	1,912,000			2,001,225			53,000				1,223,538	1,485,556	1,414,286					1,400,000			1,574,830			1,574,830
Conversion of stock, amount converted								$ 24,495																				$ 45,000
Amortization of Debt Discount (Premium)						24,271	$ 47,244	46,652	88,357,000	41,526	$ 1,029														$ 17,663	24,271		17,663	401,888
Default penalty on convertible debenture							25,000	12,752	125,000,000	26,500	26,500							$ 9,000								(228,505)		9,000
Remaining balance of debt								38,257	375,000,000	79,500	26,500																	17,000		75,000
Accrued interest											2,120		$ 10,202	$ 11,104,000					$ 6,309	$ 6,164								2,120
Accrued interest forgiven																							$ (188,601)			(239,683)		$ 3,061
Fair value of the derivative liability								50,691	$ 208,809,000	74,691	31,049																			92,783
Amortization of Financing Costs							$ 289	285		$ 823	21															$ 1,703	$ 4,244
Convertible Debt [Member]
Short-term Debt [Line Items]
convertible notes													53,000							$ 50,000
Debt instrument, interest rate terms																				8
Debt instrument, maturity date												Jun. 22, 2015								Jun. 22, 2015
Proceeds from issuance of debt																				$ 49,400
Debt issuance cost																				$ 600
Debt instrument, conversion rate												90.00%								60.00%
Convertible debt								$ 49,618
Conversion of Stock, Shares Issued								2,001,225																		1,912,000
Conversion of stock, amount converted								$ 24,495				$ 25,000,000
Amortization of Debt Discount (Premium)
Default penalty on convertible debenture
Remaining balance of debt						17,000		$ 3,348	$ 161,443,000	$ 11,474	51,971														17,000				17,000	2,956
Accrued interest												$ 1,479,000	$ 2,335,000	$ 3,264					$ 2,071	$ 2,093
Fair value of the derivative liability						$ 22,852		50,071	$ 84,615,000	54,348	37,823														$ 22,852				$ 22,852	$ 50,031
Amortization of Financing Costs							$ 8	$ 12		$ 184	$ 1,028

Consolidated Balance Sheets (Parentheticals) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Convertible debenture, net of unamortized discount (in Dollars)		$ 271,460
Preferred stock, shares authorized	500,000,000	500,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	1,000,000	1,000,000
Preferred stock, shares outstanding	1,000,000	1,000,000
Common stock, shares authorized	750,000,000	750,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares issued	42,222,739	26,466,311
Common stock, shares outstanding	42,222,739	26,466,311

Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2015	Aug. 10, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	Excelsis Investments Inc.
Entity Central Index Key	0001496818
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Type	10-Q
Document Period End Date	Jun. 30, 2015
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q2
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		45,468,482

Discontinued Operations (Details) - USD ($)	3 Months Ended		6 Months Ended
Discontinued Operations (Details) - USD ($)	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Discontinued Operations [Abstract]
Revenues		$ 2,011,390		$ 4,085,502
Cost of Sales		(1,585,394)		(3,597,111)
Gross Margin		$ 425,996		$ 488,391
Operating Expenses
Consulting
General and administrative		$ 111,896		$ 209,897
Payroll		$ 129,987		309,930
Professional fees				2,184
Total Operating Expenses		$ 241,883		522,011
Total Discontinued Operations		$ 184,113		$ (33,620)

Summary of Significant Accounting Policies (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014	Dec. 31, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash
Liability for shares issuable - related party	$ 273,418	$ 513,101
Derivative liabilities	(508,714)	(347,672)	$ (653,253)
Total	(38,879)	157,709
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash	53,576	189,104
Liability for shares issuable - related party	$ (273,418)	$ (513,101)
Derivative liabilities
Total	$ (219,842)	$ (323,997)
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash
Liability for shares issuable - related party
Derivative liabilities
Total
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash
Liability for shares issuable - related party
Derivative liabilities	$ (508,714)	$ (347,672)
Total	$ (508,714)	$ (347,672)

Derivative Liabilities (Details Textual) - USD ($)	6 Months Ended		12 Months Ended
Derivative Liabilities (Details Textual) - USD ($)	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Derivative Liabilities [Abstract]
Derivative, Gain on Derivative	$ 278,562	$ 653,253	$ (28,384)
Derivative, Gain (Loss) on Derivative, Net (in Dollars)	107,289
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value (in Dollars)	$ 508,704		$ 347,672
Fair Value Assumptions, Low Exercise Price (in Dollars per share)	$ 0.003
Fair Value Assumptions, High Exercise Price (in Dollars per share)	$ 0.018
Fair Value Assumptions, Low Penalty, Risk-Free Interest Rate	0.00%
Fair Value Assumptions, High Penalty, Risk-Free Interest Rate	50.00%
Fair Value Assumptions, Low Risk Free Interest Rate	0.00%
Fair Value Assumptions, Monthly Interest in Free Interest Rate	1.00%
Fair Value Assumptions, High Risk Free Interest Rate	10.00%
Fair Value Assumptions, Lowest Expected Volatility Rate	243.00%
Fair Value Assumptions, Highest Expected Volatility Rate	341.00%

Consolidated Statements of Cashflows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Operating Activities
Net income (loss) for the period	$ (719,412)	$ 196,312
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of discount on convertible debenture	271,460	123,493
Amortization of customer list	72,975
Amortization of deferred financing costs	1,703	$ 4,244
Default penalty on convertible debenture	228,505
Gain on forgiveness of debt	(3,061)	$ (169,726)
Imputed interest	$ 2,976
Issuance of debt for services		$ 250,000
Issuance of shares for services		330
Loss (gain) on change in fair value of derivative liabilities	$ 278,562	$ (653,253)
Fair value of shares issuable - related party	(239,683)
Changes in operating assets and liabilities:
Accounts receivable	(50,701)	$ 29,710
Accounts receivable - related party	63,000
Inventory	(2,605)
Accounts payable and accrued liabilities	22,534	$ (125,972)
Accounts payable and accrued liabilities - related parties	(7,490)
Due to related parties	(54,291)
Net cash used in operating activities	$ (135,528)	$ (344,862)
Financing Activities
Proceeds from issuance of convertible debentures		298,200
Net cash provided by financing activities		298,200
Decrease in cash	$ (135,528)	(46,662)
Cash, beginning of period	189,104	227,502
Cash, end of period	53,576	$ 180,840
Non-cash transactions
Common shares issued for convertible notes and accrued interest	123,230
Reclassification of derivative liability to APIC	$ 117,520
Supplemental Disclosures
Interest paid
Income tax paid

Related Party Transactions (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
Related Party Transactions (Details) - USD ($)	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014	Jul. 25, 2014
Related Party Transactions [Abstract]
Accounts receivable - related party	$ 24,500		$ 24,500		$ 87,500
Due to officers	24,500		24,500		87,500
Due to stockholders	16,870		16,870		36,574
Shares issuable for acquisition, value			$ 14,563		49,150
Shares issuable for aquisitions shares			15,189,869
Fair value of shares issued for acquisition of intangible assets			$ 239,683
Accounts Payable, Related Parties	75,000		75,000		75,000
Liability for shares issuable - related party	273,418		273,418		513,101
Loans payable- related party	75,000		75,000		$ 75,000	$ 175,000
Revenue of services - related party	139,600		424,600
Revenue of goods - related party	10,000		10,000
Cost of goods - related party	(2,700)		(2,700)
Payroll	66,147	$ 9,505	133,499	$ 20,270
Cost of services - related party	$ (21,500)		$ (121,500)

Nature of Operations and Continuance of Business (Details)			1 Months Ended
	Jul. 13, 2013 shares	Jun. 14, 2010 shares	Nov. 28, 2012 shares	Jun. 30, 2015 USD ($)	Dec. 31, 2014 USD ($)	Nov. 05, 2014 shares	Sep. 30, 2014 Customer
Nature of Operations and Continuance of Business [Abstract]
Ownership percentage		100.00%	73.00%			100.00%	30.00%
Business acquisition share exchange	4,714,286	5,000,000
Common shares acquired			75,000,000
Number of shares of common stock issued			10,000,000
Stock cancelled during period shares cancelled			150,000,000
Business disposal share exchange						3,111,429
Working capital deficit \| $				$ 1,573,564
Accumulated deficit \| $				$ (2,618,435)	$ (1,899,023)
Number of purchase customer accounts \| Customer							3,000