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RESTATEMENT OF PRIOR FINANCIALS (Tables)
3 Months Ended
Mar. 31, 2015
Accounting Changes and Error Corrections [Abstract]  
Restatement

 

March 31, 2015        
           
Net loss prior to restatement     $ (1,020,857 )
             
    (1)       20,553  
               
Net loss after restatement     $ (1,000,304 )
               
    (2)     $ 8,651,706  
               
Accumulated deficit – prior to restatement     (9,050,606 )
               
Accumulated deficit – after restatement   $ (398,900 )
               
(1) Reflects removal of the former discontinued operations related to the DNA Precious Metals, Inc. business  
(2) Reflects correction of an error related to the is this combination accounting  

 

March 31, 2015   Previously reported     Restated     Change  
                   
Statement of Operations                  
Loss from discontinued operations   $ (20,553 )   $ -     $ (20,553 )
Net loss     (1,020,857 )     (1,000,304 )     20,553  
                         
Balance Sheet                        
Goodwill     9,050,606       -       (9,050,606 )
Additional paid in capital     (17,166,547 )     (362,311 )     16,804,236  
Accumulated deficit     8,791,194       1,037,564       (7,753,630 )
                         
Statement of Cash Flow                        
Net loss     (1,020,857 )     (1,000,304 )     20,553  
Depreciation and amortization     3,254       3,179       (75 )
Change and prepaid expenses     (104,632 )     (101,171 )     3,461  
Change in accounts payable     (31,363 )     (18,017 )     13,346  
Repayment of notes payable     (2,073 )     (5,000 )     (2,927 )
Effect on foreign currency     (6,109 )     -       6,109  
Cash –Beginning of year     53,813       13,346       (40,467 )