SUBSEQUENT EVENTS (Tables)

12 Months Ended

Dec. 31, 2015

Subsequent Events [Abstract]

Consolidated Statements Of Discounted Operations

BREATHE ECIG CORP.
(FORMERLY DNA PRECIOUS METALS, INC.)
CONSOLIDATED STATEMENTS OF DISCOUNTED OPERATIONS
FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014
	DECEMBER 31,
	2015			2014
REVENUE	$	77,194		-
COST OF GOODS SOLD		170,621		-
GROSS LOSS		(93,427)		-
OPERATING EXPENSES
Research and development		2,756		-
Marketing, advertising and promotion		550,213		-
Salaries and related expenses, including stock-based compensation		200,441		-
Professional fees		1,879,601		-
Rent		9,496		-
General and administrative		444,208		-
Total operating expenses		3,086,715		-
OTHER (INCOME) EXPENSE
Loss from Inventory valuation LCM		376,429		-
Total other (income) expense		376,429		-
Net loss before provision for income taxes		(3,556,571)		-
Provision for income taxes		-		-
Net loss	$	(3,556,571)	$	-

Balance sheet from discontinued operations

BREATHE ECIG CORP.

(FORMERLY DNA PRECIOUS METALS, INC.)

BALANCE SHEET FROM DISCONTINUED OPERATIONS

	December 31, 2015		December 31, 2014
Assets of discontinued operations	$	114,067		—
Liabilities of discontinued operations	$	232,771		—

BREATHE ECIGS CORP.
Loss on disposal of Breathe e-Cigs Corp. (subsidiary)
Inventory, at cost	$	495,217
Less valuation for inventory reserve		(381,150	)
Accounts receivable		14,817
Allowance for doubtful accounts		(14,817	)
Accounts payable and accrued expenses		(157,771	)
Value of stock paid in settlement (50,000,000 shares at par)		(50,000	)
Cash settlement payment		(25,000	)
Loss on disposal of operation	$	(118,704	)