10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

______________________________________

Form 10-Q

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 2015

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

For the transition period from ______________ to _______________

Commission file number 333-174759

EMS FIND, INC.

(Exact Name of Registrant as Specified in Its Charter)

Nevada	42-1771342
(State or Other Jurisdiction of Incorporation or Organization)	(I.R.S. Employer Identification No.)
73 Buck Road, Suite 2, Huntingdon Valley, PA		19006
(Address of principal executive offices)		(Zip Code)
(267)  538-4369
(Registrant's Telephone Number, Including Area Code)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.  

[X] 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 (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).  Yes [   ]  No [X]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company. (Check One):

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

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

The number of shares outstanding of the issuer's common stock, $0.001 par value per share, was 28,956,715 as of November 18, 2015.

EMS FIND, INC.

INDEX

	Page
Part I.  Financial Information	4
Item 1.  Financial Statements.	4
Consolidated Balance Sheets as of September 30, 2015 (unaudited) and June 30, 2015	5
Consolidated Statements of Operations for the three months ended September 30, 2015 and 2014 (unaudited)	6
Consolidated Statements of Comprehensive Income (Loss) for the three ended September 30, 2015 and 2014 (unaudited)	7
Consolidated Statements of Cash Flows for the three months ended September 30, 2015 and 2014 (unaudited)	8
Notes to Unaudited Consolidated Financial Statements	9
Item 2.  Management’s Discussion and Analysis of Financial Condition and Results of Operations.	14
Item 3.  Quantitative and Qualitative Disclosures About Market Risk.	16
Item 4. Controls and Procedures.	16
Part II.  Other Information	17
Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds.	17
Item 6.  Exhibits.	17
Signatures	18

2

PART I. FINANCIAL INFORMATION

Item 1.  FINANCIAL STATEMENTS

Certain information and footnote disclosures required under accounting principles generally accepted in the United States of America have been condensed or omitted from the following consolidated financial statements pursuant to the rules and regulations of the Securities and Exchange Commission. It is suggested that the following consolidated financial statements be read in conjunction with the year-end consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended June 30, 2015.

The results of operations for the three months ended September 30, 2015 and 2014 are not necessarily indicative of the results for the entire fiscal year or for any other period.

EMS FIND, INC.

Financial Statements

September 30, 2015

(Unaudited)

Financial Statement Index

Balance Sheets

4

Statements of Operations

5

Statements of Cash Flows

6

Notes to the Financial Statements

7

3

EMS Find, Inc.
Consolidated Balance Sheets
As of September 30, 2015 and June 30, 2015
ASSETS
				As of		As of
				September 30,		June 30,
				2015		2015
				Unaudited		Audited
	Current Assets
		Cash	$	89,068	$	45,843
		Accounts receivable		-		-
	Total Current Assets			89,068		45,843
	Other Assets
		Fixed assets, net		1,306		1,353
		Fixed assets held for sale, net		27,080		27,080
		Pre-paid fees		32,083		-
		Deposits		700		-
	Other Assets			61,169		28,433
	TOTAL ASSETS		$	150,237	$	74,276
LIABILITIES & STOCKHOLDERS' DEFECIT
	Short Term Liabilities
		Accounts payable	$	19,267	$	20,545
		Due to related party		50,000		129,015
		Notes Payable		-		31,222
	Total Short Term Liabilities			69,267		180,782
	TOTAL LIABILITIES		$	69,267	$	180,782
	Stockholders' Equity
		Shares payable (120,000 common stock $0.001 par value)		30		120
		Series A Preferred stock,  $0.001 par value, (20,000,000 shares
		authorized 500,000 and 1,000,000 shares issued and
		outstanding as of September 30, 2015 and June 30, 2015)		500		1,000
		Common stock,  $0.001 par value, (100,000,000 shares authorized
		28,831,735 and 28,364,535  shares issued and outstanding
		as of  September, 2015 and June 30, 2015)		28,832		28,365
		Additional paid in capital		416,186		(6,817)
		Retained earnings		(364,578)		(129,174)
	Total Stockholders' Equity			80,970		(106,506)
		TOTAL LIABILITIES &
		STOCKHOLDERS' EQUITY		150,237		74,276
The accompanying notes are an integral part of these condensed financial statements

4

EMS FIND, INC.
Consolidated Statements of Operations
For The Three Months Ended September 30, 2015 and 2014
				September 30,		September 30,
				2015		2014
				Unaudited		Unaudited
	Revenues
		Gross sales	$	-	$	-
		COGS				-
	Gross profit			-		-
	Costs and Expenses
		Consulting fees		28,134		105
		Professional fees		18,689		-
		Executive compensation		122,227		-
		Research & Development		16,088		-
		Payroll Expense		26,803		-
		General & administrative		19,971		12,421
		Rent		3,200		1,500
		Depreciation & amortization		47		-
	Total Expenses			235,159		14,026
	Income (Loss)  From Operations			(235,159)		(14,026)
	Other Income & Expenses
		Other income		-		-
		Interest expense		(243)		-
	Total Other Income			(243)		-
	Discontinued Operations
		Income from discontinued operations		-		26,970
		Loss on classification as held for sale		-		-
	Total Discontinued Operations			-		26,970
	Net Income			(235,402)		12,944
	Net(Loss) Income		$	(235,402)	$	12,944
		Basic and Diluted Earnings (Loss) per share  Income from continuing operations	$	(0.01)	$	0.00
		Basic and Diluted Earnings (Loss) per share Net Income		(0.01)		0.00
		Basic and Diluted Earnings (Loss) per share Discontinued Operations		-		0.00
		Weighted average number of common shares outstanding		28,442,700		28,334,535
The accompanying notes are an integral part of these condensed financial statements

5

EMS FIND, INC.
Consolidated Statements of Cash Flows
For The Three Months Ended September 30, 2015 and September 30, 2014
				September 30,		September 30,
				2015		2014
				Unaudited		(Unaudited)
	CASH FLOWS FROM OPERATING ACTIVITIES
	Net income (Loss)	$	$	(235,402)	$	12,944
	Depreciation & amortization expense			47		3,511
	Prepaid Expenses			(32,783)		-
	Accrued interest			-		-
	Shares payable			42,600		-
	Stock issued for services			64,800		-
	Change in accounts receivable					1,417
	Change in accounts payable			(1,037)		-
	Change in payroll liabilities			-		-
	Net cash provided by operating activities			(161,775)		17,872
	CASH FLOWS FROM INVESTING ACTIVITIES
	Disposal of assets			-
	Fixed assets		$	-	$	-
	Net cash (used in) investing activities			-		-
	CASH FLOWS FROM FINANCING ACTIVITIES
	Proceeds from sale of common stock			55,000
	Shares issued for notes
	Note Payable			150,000		-
	Distribution		$	-	$	(18,787)
	Net cash (used in) financing activities			205,000		(18,787)
	Net (decrease) in cash			43,225		(915)
	Cash at beginning of year			45,843		5,053
	Cash at end of period	$	$	89,068	$	4,138
	SUPPLEMENTAL DISCLOSURES OF CASH FLOW
	Shares issuance for notes			260,480
	Share issuance for consulting fees			-		-
	NON-CASH ACTIVITIES		$	260,480	$	-
The accompanying notes are an integral part of these condensed financial statements

6

EMS FIND, INC. AND SUBSIDIARIES

NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization

EMS Find, Inc. formerly Lightcollar, Inc. (the Company) was incorporated on March 22, 2011, under the laws of the State of Nevada.  On March 20, 2015, the Company amended its articles of incorporation and changed its name from Lightcollar, Inc. to EMS Find, Inc.

On December 23, 2014 the “Company, has authorized a forward split (the “Forward Split”) of its issued and authorized common shares, whereby every one (1) old share of common stock was exchanged for Five (5) new shares of the Company's common stock.  As a result, the issued and outstanding shares of common stock will increased from Five Million Six Hundred Fifty Thousand (5,650,000) common shares prior to the Forward Split to Twenty Eight Million Two Hundred Fifty Thousand (28,250,000) common shares following the Forward Split.  Fractional shares will be rounded upward.

On March 10, 2015, the company, with the approval of a majority vote of its shareholders filed a Certificate of Designation establishing the designations, preferences, limitations and relative rights of the Company’s Series A Preferred Stock (the “Designation” and the “Series A Preferred Stock”).  The terms of the Certificate of Designation of the Series A Preferred Stock, which was filed with the State of Nevada on March 12, 2015, include the right to vote in aggregate, on all shareholder matters equal to 1,000 votes per share of Series A Preferred Stock, Series A Preferred Stock shares are not convertible into shares of our common stock.

Effective March 20, 2015, the Company, with the approval of its board of directors and its majority shareholders by written consent in lieu of a meeting, filed a Certificate of Amendment (the “Certificate of Amendment”) with the Secretary of State of Nevada.  As a result of the Certificate of Amendment, the Company, among other things, (i) changed its name to “EMS Find, Inc.” and (ii) changed its symbol to “EMSF”.

On March 23, 2015, the Company issued 50,000 shares of Series A Preferred Stock in consideration for services on the Company’s Board of Directors.

On March 31, 2015, the Company issued 450,000 shares of Series A Preferred Stock in consideration for services on the Company’s Board of Directors.

On March 31, 2015, the Company signed the share exchange agreement with EMS Factory, Inc., a company incorporated under the laws of the State of Pennsylvania (“EMS”), and the shareholder of EMS (the “Selling Shareholder”) pursuant to a share exchange agreement by and among the Company, EMS and the Selling Shareholder.  The Company will acquired 100% of the issued and outstanding securities of EMS in exchange for the issuance of 10,000,000 shares of the Company’s restricted Common Stock, par value $0.001 per share and 500,000 shares of the Company’s Series A Preferred Stock, par value $0.001.  The Company also has an agreement with an investor to fund $300,000 over the next one hundred and twenty days, to support the continued development and commercialization of EMS’ technology, in the following manner: 

As a result of the Agreement the Selling Shareholder acquired up to 49% of the voting rights of Company’s currently issued and outstanding shares of common stock.  Upon completion of the agreement, EMS became a wholly-owned subsidiary and the Company acquired the business and operations of EMS.  Further, on the Closing date of the Agreement, Steve Rubakh, was appointed the President, Chief Executive Officer, Chief Financial Officer, Treasurer, Secretary and a Director of the Company, and Mr. Matveev Anton resigned all of his positions with the Company.

For accounting purposes, the acquisition of EMS by EMS Find, Inc. has been recorded as a reverse merger of a public company, with the exception that no goodwill is generated, and followed up with a recapitalization of EMS based on the factors demonstrating that EMS represents the accounting acquirer.  Consequently, the historical

7

financial information in the accompanying consolidated financial statements is that of EMS.

Basis of Presentation

The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, EMS Factory, Inc.  The financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”).  All intercompany balances and transactions have been eliminated.  EMS Find, Inc. and EMS Factory, Inc. recently changed their year ends to be June 30.  The consolidated balance sheet is September 30, 2015 for EMS Find, Inc. and EMS Factory, Inc.  The consolidated statements of operations and statements of cash flows are for EMS Find, Inc. and EMS Factory, Inc. for the 3 month period ending September 30, 2015.  For accounting purposes and due to the accounting for the reverse merger, the Company is using the accounting year end of EMS Factory, Inc. for the presentation in this filing.

Nature of Business

The Company transitioned its operations from acting as a licensed ambulance provider to providing medical transportation information and acting as an intermediary coordinating dispatch services for providers, patients and medical transport companies.   The Company is designing, developing, marketing, and operating software assets mainly in on-demand mobile healthcare sector.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles 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 revenue and expenses during the reporting period.  Because of the use of estimates inherent in the financial reporting process, actual results could differ significantly from those estimates.

Cash and Cash Equivalents

The Company maintains cash balances in non-interest-bearing accounts that currently do not exceed federally insured limits.  For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents.  The Company had cash balances of $89,068 and $45,843 as of September, 30, 2015 and June, 30, 2015 respectively.

Revenue Recognition

Our revenue is derived from the service revenue from Ambulance transportation services

The Company's revenue recognition policy is in accordance with the requirements of Staff Accounting Bulletin ("SAB") No. 104, Revenue Recognition ("SAB 104"), and other applicable revenue recognition guidance under US GAAP.  Sales revenue is recognized for our retail and wholesale customers when: (i) persuasive evidence of a sales arrangement exists, (ii) the sales terms are fixed or determinable, (iii) title and risk of loss have transferred, and (iv) collectability is reasonably assured — generally when products are shipped to the customer and services are rendered, except in situations in which title passes upon receipt of the products by the customer.  In this case, revenues are recognized upon services rendered.

Income Taxes

The Company recognizes the tax effects of transactions in the year in which such transactions enter into the determination of net income regardless of when reported for tax purposes.  Deferred taxes are provided in the financial statements under ASC 740-10-65-1 to give effect to the temporary differences which may arise from differences in the bases of fixed assets, depreciation methods  and allowances based on the income taxes expected to be payable in future years.  Minimal development stage deferred tax assets arising as a result of net operating loss carry-forwards have been offset completely by a valuation allowance due to the uncertainty of their utilization in future periods.  Operating loss carry-forwards through September 30, 2015, of approximately $364,578 will begin to

8

expire in 2032.  Accordingly, deferred tax assets of approximately $127,602 were offset by the valuation allowance based on an estimated tax rate of 35%.  

The Company has no tax positions at September 30, 2015 and June 30, 2015, for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility.

The Company recognizes interest accrued relative to unrecognized tax benefits in interest expense and penalties in operating expense.  During the period from March 22, 2011, (inception) to September 30, 2015, the Company recognized no income tax related interest and penalties.  The Company had no accruals for income tax related interest and penalties at September 30, 2015.

Property and Equipment

Property and equipment consists of Ambulances and medical equipment and are stated at cost.  Ambulance and Medical equipment is depreciated using the straight-line method over the estimated service life of five years.  Maintenance and repairs are expensed as incurred and improvements are capitalized.  Gains or losses on the disposition of property and equipment are recorded upon disposal.

Impairment of Long-Lived Assets

In accordance with Accounting Standards Codification (“ASC”) Topic 360, “Accounting for the Impairment or Disposal of Long-Lived Assets,” long-lived assets such as property and equipment and intangible assets subject to amortization, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable.  Recoverability of assets groups to be held and used is measured by a comparison of the carrying amount of an asset group to estimated undiscounted future cash flows expected to be generated by the asset group.  If the carrying amount of an asset group exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of an asset group exceeds fair value of the asset group.

Net Income Per Share

Basic net income per share is computed by dividing net income by the weighted-average number of outstanding shares of common stock during the period.

Recent Pronouncements

On November 2014, The Financial Accounting Standards Board (FASB) issued Accounting Standard Update No. 2014-16—Derivatives and Hedging (Topic 815): Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity (a consensus of the FASB Emerging Issues Task Force).  The amendments in this Update do not change the current criteria in GAAP for determining when separation of certain embedded derivative features in a hybrid financial instrument is required.  That is, an entity will continue to evaluate whether the economic characteristics and risks of the embedded derivative feature are clearly and closely related to those of the host contract, among other relevant criteria.  The amendments clarify how current GAAP should be interpreted in evaluating the economic characteristics and risks of a host contract in a hybrid financial instrument that is issued in the form of a share.  The effects of initially adopting the amendments in this Update should be applied on a modified retrospective basis to existing hybrid financial instruments issued in the form of a share as of the beginning of the fiscal year for which the amendments are effective.  Retrospective application is permitted to all relevant prior periods.

On November 2014, The Financial Accounting Standards Board (FASB) issued Accounting Standard Update No. 2014-17—Business Combinations (Topic 805): Pushdown Accounting (a consensus of the FASB Emerging Issues Task Force).  The amendments in this Update provide an acquired entity with an option to apply pushdown accounting in its separate financial statements upon occurrence of an event in which an acquirer obtains control of the acquired entity.  The amendments in this Update are effective on November 18, 2014.  After the effective date, an acquired entity can make an election to apply the guidance to future change-in-control events or to its most recent change-in-control event.  However, if the financial statements for the period in which the most recent change-in-control event occurred already have been issued or made available to be issued, the application of this guidance

9

would be a change in accounting principle.

In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements - Going Concern.  The new standard requires management of public and private companies to evaluate whether there is substantial doubt about the entity’s ability to continue as a going concern and, if so, disclose that fact.  Management will also be required to evaluate and disclose whether its plans alleviate that doubt.  The standard requires management to evaluate, for each reporting period, whether there are conditions or events that raise substantial doubt about a company’s ability to continue as a going concern within one year from the date the financial statements are issued.  The new standard is effective for annual periods ending after December 15, 2016, and interim periods within annual periods beginning after December 15, 2016.  Early adoption is permitted.  We do not expect the adoption of the ASU to have a significant impact on our consolidated financial statements.

NOTE 2 – PROPERTY AND EQUIPMENT

At September 30, 2015 and June 30, 2015, equipment consisted of the following:

	September 30,		June 30,
	2015		2015
Furniture and Equipment	$	1,400	$	1,400
Less: Accumulated depreciation		(94)		(47)
Total equipment, net	$	1,306	$	1,353

Depreciation and amortization expense for the period ended September 30, 2015 and June 30, 2015 was $47 and $47 respectively

Assets held for Sale
	September 30,		June  30,
	2015		2015
Assets held for sale	$	47,555	$	47,555
Less: Accumulated depreciation		(20,475)		(20,475)
Total equipment, net	$	27,080	$	27,080

Depreciation and amortization expense for the three months ended September 30, 2015 and June 30, 2015 was $ 0 and $3,512 respectively.  After the merger in March 2015 the Company discontinued all of its ambulance services. The Company wrote down $8,200 as of June 30, 2015 for its assets held for sale and took a loss of $13,097 on a sale of three of its vehicles it used for its medical transportation business.

NOTE 3 – RELATED PARTY TRANSACTIONS

The Company paid for health insurance and various expenses on Mr. Rubakh’s behalf of $4,283 and $17,513 during the Year Ended September 30, 2015 and June 30, 2015 respectively, which is reflected as Executive Compensation in the statement of operations.

In April 2015 the Mr. Rubakh entered a month to month lease agreement for an office space for $1,250 per month owned by a relative.  The lease was terminated on August 30, 2015

On August 6, 2015, EMS Find, Inc. issued 150,000 shares of common stock as part of Mr. Rubakh’s compensation package.

On September 15, 2015, EMS Find, Inc. issued 30,000 shares of common stock as part of Mr. Rubakh’s compensation package

On July 22, 2015 Shang Fei resigned from the Company as a board member and surrendered his 500,000 shares of Series A Preferred Stock which the company had issued to him in March 2015.  Mr. Shang Fei also has provided the

10

Company with 260,000 of capital of which 210,000 and a prior loan for expenses of $19,095 was converted into common stock.

NOTE 4 - NOTES PAYABLE

On March 23, 2015 the Company issued a note for $30,400 with 10% interest per annum, as of June 30, 2015 the note has accrued interest of $822.  The note becomes due on October 15, 2015.   On, July, 30 2015, the Company issued 26,885 to satisfy this debt.

As of  September 30, 2015, the Company has received $260,000 of the $300,000 committed funding and has issued 194,444 shares of common stock for $210,000 of this debt.

NOTE 5 – PREFERRED STOCK

On March 10, 2015, the company, with the approval of a majority vote of its shareholders approved the filing of a Certificate of Designation establishing the designations, preferences, limitations and relative rights of the Company’s Series A Preferred Stock (the “Designation” and the “Series A Preferred Stock”).  The terms of the Certificate of Designation of the Series A Preferred Stock, which was filed with the State of Nevada on March 12, 2015, include the right to vote in aggregate, on all shareholder matters equal to 1,000 votes per share of Series A Preferred Stock and each Series A Preferred Stock share are not convertible into shares of our common stock.

The Company has 20,000,000 shares of Series A Preferred Stock authorized.

On March 23, 2015, the Company issued 50,000 shares of Series A Preferred Stock in consideration for services on the Company’s Board of Directors.

On March 31, 2015, the Company issued 450,000 shares of Series A Preferred Stock in consideration for services on the Company’s Board of Directors.

On March 31, 2015, the Company issued 500,000 shares of Series A Preferred Stock as part of the share exchange agreement with EMS Factory Inc.

NOTE 6 – COMMON STOCK

On July 22, 2015, EMS Find, Inc. issued 48,245 shares of common stock for a consulting contract with RB Milestone, Inc. for $55,000.

On July 22, 2015 Shang Fei resigned from the Company as a board member and surrendered his 500,000 shares of Series A Preferred Stock which the company had issued to him in March 2015.

On July 30, 2015, EMS Find, Inc. issued 26,885 shares of common stock for debt converted of $31,465.  The balance of $115 was forgiven.

On August 6, 2015, EMS Find, Inc. issued 17,606 shares of common stock for debt converted of $19,015

On August 6, 2015, EMS Find, Inc. issued 194,444 shares of common stock for debt converted of $210,000

On August 6, 2015, EMS Find, Inc. issued 150,000 shares of common stock as part of Mr. Rubakh’s compensation package.

On September 15, 2015, EMS Find, Inc. issued 30,000 shares of common stock as part of Mr. Rubakh’s compensation package

NOTE 7 – DISCONTINUED OPERATIONS

As of the second quarter of 2015 the subsidiary EMS Factory, Inc. discontinued operations which is reflected in the consolidated statements of income and consolidated statements of cash flows. Assets classified as held for sale are

11

reported in the consolidated balance sheet. The Company will sell the remainder if the fixed assets and currently has no cost associated to the assets.  The Company reported a loss of $0 and loss of $ 26,970 during the period ending September 30, 2015 and September 30, 2014 respectively.

Reconciliation of the Items Constituting Profit and (Loss) from Discontinued Operations
		September 30,		September 30,
		2015		2014
Revenues	$	-	$	70,871
Cost of sales		-		40,389
General and administrative		-		-
Depreciation & Amortization		-		3,512
Asset write down		-		-
Loss on disposal of Assets		-		-
	$	-	$	26,970

NOTE 8 – GOING CONCERN

The accompanying financial statements have been prepared assuming that the company will continue as a going concern. As discussed in the notes to the financial statements, the Company has no established source of revenue. This raises substantial doubt about the Company's ability to continue as a going concern. Without realization of additional capital, it would be unlikely for the Company to continue as a going concern. The financial statements do not include any adjustments that might result from this uncertainty.

The Company's activities to date have been supported by ambulance services which the Company is no longer providing and developing new revenue streams.  It has sustained losses of $364,578 as of September 30, 2015. Management continues to seek funding from its shareholders and other qualified investors to pursue its business plan. In the alternative, the Company may be amenable to a sale, merger or other acquisition in the event such transaction is deemed by management to be in the best interests of the shareholders.

NOTE 9 – SUBSEQUENT EVENTS

On October 22, 2015, the Company entered into a Securities Purchase Agreement (“Purchase Agreement”), dated as of October 22, 2015, with  LG Capital Funding, LLC (“LG”), pursuant to which the Company sold LG a convertible note in the principal amount of $125,000 (the first of four such Convertible Notes each in the principal amount of $125,000 provided for under the Purchase Agreement), bearing interest at the rate of 8% per annum (the “Convertible Note”).  Each of the Convertible Notes issuable under the Purchase Agreement provides for a 15% OID, such that the purchase price for each Convertible Note is $106,250, and at each closing LG is entitled to be paid $6,000 for legal and other expenses. The Convertible Note provides LG the right to convert the outstanding balance (including accrued and unpaid interest) of such Convertible Note into shares of the Company’s common stock at a price ("Conversion Price") for each share of common stock equal to 80% of the lowest trading price of the common stock as reported on the National Quotations Bureau for the OTCQB exchange on which the Company’s shares are traded or any exchange upon which the common stock may be traded in the future, for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company or its transfer agent.  The Convertible Note is payable, along with interest thereon, on October 22, 2016

On October 28, 2015, our newly-formed Delaware subsidiary, Viva Entertainment Group, Inc. (“Viva Entertainment” or the “Subsidiary”) entered into an employment agreement (“Agreement”) expiring December 31, 2018 with Johnny Falcones, for Mr. Falcones to act as the President and Chief Executive Officer of Viva Entertainment and to manage the development and marketing of its over the top (IPTV/OTT ) application for connected tvs, desktop computers, tablets, smart phones. The IPTV/OTT streamlining platform is designed to be used at homes, offices or during travel, where users may pay and watch what entertainment they choose based on a subscription or on a pay per view basis.

12

As compensation for services to be rendered under the Agreement in calendar 2016 (January 1 through December 31, 2016), in addition to the compensation specified below, Mr. Falcones will receive a bonus of a five-year common stock purchase warrant to purchase 3,000,000 shares of common stock of the Company at an exercise price of $.74 per share and three-year warrants to purchase up to Five (5%) Percent of the restricted common stock of Viva Entertainment, at an exercise price of Fifty ($0.50) Cents per share, which are exercisable in the event that Viva Entertainment is spun out of the Company.  For calendar 2016, Mr. Falcones will receive 500,000 shares of common stock of the Company for his services as a director of the Company in that year, and will receive an additional 375,000 shares of restricted common stock of the Company, on a monthly basis, starting in 2016 month 2 (February, 2016), for a period of four months, ending at 2016 month 5 (May), for an aggregate total of 1,500,000 shares of restricted common stock of the Company.  

On October 28, 2015, the company issued a three-year common stock purchase warrants granting Mr. Falcones, and the Company’s CEO Steve Rubakh, each the right to purchase 5% of the equity of the Viva Entertainment, exercisable in the event, and only in the event, that the Subsidiary is spun off to stockholders of the Company.

13

Item 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

The following discussion of our consolidated financial condition and results of operations should be read in conjunction with the consolidated financial statements and notes thereto and the other financial information included elsewhere in this report.

Certain statements contained in this report, including, without limitation, statements containing the words "believes," "anticipates," "expects" and words of similar import, constitute "forward looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995. Such forward-looking statements involve known and unknown risks and uncertainties. Our actual results may differ materially from those anticipated in these forward-looking statements as a result of certain factors, including our ability to create, sustain, manage or forecast our growth; our ability to attract and retain key personnel; changes in our business strategy or development plans; competition; business disruptions; adverse publicity; and international, national and local general economic and market conditions.

GENERAL

We were incorporated in the State of Nevada on March 22, 2013 under the name Lightcollar, Inc.  On March 22, 2015, we changed our name to EMS Find, Inc.  Effective March 31, 2015, we entered into a Share Exchange Agreement with the sole shareholder of EMS Factory, Inc., a Pennsylvania corporation (“EMS Factory”), and following the closing under the Share Exchange Agreement, EMS Factory became a wholly-owned subsidiary of the Company, with the former stockholder of EMS Factory owning approximately 35% of the outstanding shares of common stock of the Combined Company.  

The Company develops and markets B2B & B2C on-demand mobile platform, designed to connect health care providers and patients to a network of medical transport companies throughout the United States and Canada on the internet and through mobile applications. Our iOS application has been approved by Apple and currently available for download at the App Store. The platform enables users (hospitals, medical offices, dialysis centers, nursing homes, home care agencies and other medical providers) and the public to schedule medical transportation in a timely and efficient way based on the type of medical transportation which best fits each patient's needs.  The app will be available in iOS, android and desktop versions and will allow users to connect in real time to local and nearby pre-screened medical transportation companies wherever the medical transports are needed and that fit the medical, logistical and financial criteria for the user.  

On October 28, 2015, our newly-formed Delaware subsidiary, Viva Entertainment Group, Inc. (“Viva Entertainment”) entered into an employment agreement expiring December 31, 2018 with Johnny Falcones, for Mr. Falcones to act as the President and Chief Executive Officer of Viva Entertainment and to manage the development and marketing of its over the top (IPTV/OTT) application for connected tv’s, desktop computers, tablets, and smart phones. The IPTV/OTT streamlining platform is designed to be used at homes, offices or during travel, where users may pay and watch what entertainment they choose based on a subscription or on a pay per view basis.

RESULTS OF OPERATIONS

THREE MONTHS ENDED SEPTEMBER 30, 2015 COMPARED TO THE THREE MONTHS ENDED SEPTEMBER 30, 2014

During the three months ended September 30, 2015, we incurred a net loss of $235,402, as compared to net income of $12,944 for the three months ended September 30, 2014.  The increase in the net loss for the three months ended September 30, 2015 compared to the three months ended September 30, 2014 is primarily due to no revenues being generated since the Company’s change in business plan and an increase in general and administrative expenses to support the Company being on the bulletin board of $17,538 in 2014, compared to $235,159 in 2015.

LIQUIDITY AND CAPITAL REQUIREMENTS

At September 30, 2015, we had a working capital surplus of $19,801 compared with a working capital deficit of $134,939 at June 30, 2015.

14

At September 30, 2015, we had total assets of $150,237 compared to total assets of $74,276 at June 30, 2015. Net cash used in operating activities in the three months ended September 30, 2015 was $161,775 as compared with net cash provided by in operating activities of $17,872 in 2014; and net cash generated from investing activities was $-0- in 2014 and 2015.  Net cash generated (used) by financing activities was $205,000 in the three months ended September 30, 2015, as compared with ($18,787) in 2014.

As of the date of this report, we have not generated any revenues from sales of our application for the B2B & B2C on-demand mobile platform.  As a result, we have recently generated operating losses and expect to incur additional losses and negative operating cash flows for the near-term future as we attempt to expand our infrastructure and development activities.

We are a development stage company and are developing and commencing to market our products and services. The diversity of our products, the competitive healthcare and entertainment industries, make it difficult for us to project our near-term results of operations. These conditions could further impact our business and have an adverse effect on our financial position, results of operations and/or cash flows.

Estimated 2015 Capital Requirements

We estimate our capital requirements over the next twelve months for the development and marketing of our EMS on demand mobile platform app and the over the top (IPTV/OTT) content streaming application of our Viva Entertainment subsidiary to be $1,000,000 to $3,000,000.

We have obtained working capital through a convertible note financing effective on October 22, 2015, on which date the Company entered into a Securities Purchase Agreement, dated as of October 22, 2015, with LG Capital Funding, LLC (“LG”), for the issuance to LG of a convertible note in the principal amount of $125,000 (the first of four such notes each in the principal amount of $125,000 provided for under the agreement), bearing interest at the rate of 8% per annum.  Each of the convertible notes issuable under the agreement provides for a 15% OID, such that the purchase price for each note is $106,250, and at each closing LG is entitled to be paid $6,000 for legal and other expenses. The note provides LG the right to convert the outstanding balance (including accrued and unpaid interest) of such note into shares of the Company’s common stock at a price for each share of common stock equal to 80% of the lowest reported trading price of the common stock for a specified period, and is payable, along with interest thereon, on October 22, 2016.

Going Concern Uncertainties

As of the date of this report, there is doubt regarding our ability to continue as a going concern as we have not generated sufficient cash flow to fund our business operations.  Our future success and viability, therefore, are dependent upon our ability to generate capital financing.  The failure to generate sufficient revenues or raise additional capital may have a material and adverse effect upon the Company and our shareholders.

USE OF ESTIMATES

The preparation of the financial statements requires the Company to make estimates and judgments that affect the reported amount of assets, liabilities, and expenses, and related disclosures of contingent assets and liabilities. On an on-going basis, the Company evaluates its estimates, including those related to oil and gas properties, intangible assets, income taxes and contingencies and litigation. The Company bases its estimates on historical experience and on various assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. In the opinion of management, all normal recurring adjustments considered necessary for a fair presentation have been included in these financial statements. Certain amounts for prior periods have been reclassified to conform to the current presentation.

Management believes that it is reasonably possible that the following material estimates affecting the financial statements could happen in the coming two years:

15

NEW FINANCIAL ACCOUNTING STANDARDS

For a summary of new financial accounting standards applicable to the Company, please refer to the notes to the financial statements set forth in our Annual Report on Form 10-K for the year ended June 30, 2015, filed with the SEC on September 29, 2015.

Critical Accounting Policies and Estimates

The Securities and Exchange Commission recently issued “Financial Reporting Release No. 60 Cautionary Advice About Critical Accounting Policies” (“FRR 60”), suggesting companies provide additional disclosures, discussion and commentary on their accounting policies considered most critical to its business and financial reporting requirements. FRR 60 considers an accounting policy to be critical if it is important to the Company’s financial condition and results of operations, and requires significant judgment and estimates on the part of management in the application of the policy.

The Company accounts for stock-based compensation to non-employees under ASC 718, "Compensation-Stock Compensation" ("ASC 718").  The compensation cost of the awards is based on the grant date fair-value of these awards and recognized over the requisite service period, which is typically the vesting period.  The Company uses the Black-Scholes Option Pricing Model to determine the fair-value of stock options issued for compensation.

The Company accounts for non-employee share-based awards based upon ASC 505-50, “Equity-Based Payments to Non-Employees.”  ASC 505-50 requires the costs of goods and services received in exchange for an award of equity instruments to be recognized using the fair value of the goods and services or the fair value of the equity award, whichever is more reliably measurable. The fair value of the equity award is determined on the measurement date, which is the earlier of the date that a performance commitment is reached or the date that performance is complete.  Generally, our awards do not entail performance commitments.  When an award vests over time such that performance occurs over multiple reporting periods, we estimate the fair value of the award as of the end of each reporting period and recognize an appropriate portion of the cost based on the fair value on that date.  When the award vests, we adjust the cost previously recognized so that the cost ultimately recognized is equivalent to the fair value on the date the performance is complete.

Item 3.  QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

Not applicable to smaller reporting companies.

Item 4.  CONTROLS AND PROCEDURES

Evaluation of Controls and Procedures

We maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in our Securities Exchange Act reports is recorded, processed, summarized and reported within the time periods specified in the SEC's rules and forms, and that such information is accumulated and communicated to our management, including our chief executive and financial officer, to allow timely decisions regarding required disclosure. In designing and evaluating the disclosure controls and procedures, management recognized that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives, as ours are designed to do, and management necessarily was required to apply its judgment in evaluating the cost- benefit relationship of possible controls and procedures.

As of September 30, 2015, an evaluation was performed under the supervision and with the participation of our management, including our Chief Executive Officer and Principal Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures. Based upon that evaluation, our Chief Executive Officer and Principal Financial Officer concluded that our disclosure controls and procedures were not effective.

Changes in Internal Controls

There have been no changes in the Company's internal controls over financial reporting that occurred during the Company's last fiscal quarter to which this report relates that have materially affected, or are reasonably likely to

16

materially affect, the Company's internal control over financial reporting.

Limitations on the Effectiveness of Controls

A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within a company have been detected. The Company's disclosure controls and procedures are designed to provide reasonable assurance of achieving its objectives. The Company's chief executive officer and principal financial officer concluded that the Company's disclosure controls and procedures are effective at that reasonable assurance level.

PART II—OTHER INFORMATION

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

The following table sets forth the sales of unregistered securities since the Company’s last report filed under this item.

Date	Title and Amount(1)	Purchaser	Principal Underwriter	Total Offering Price/Underwriting Discounts
October 28, 2015	Common Stock Purchase Warrant, expiring October 28, 2020, to purchase 3,000,000 shares of common stock at an exercise price of $.74 per share.	Chief Executive Officer of the Company.	NA	$-0-/NA
October 28, 2015	Common Stock Purchase Warrant, expiring October 28, 2020, to purchase 3,000,000 shares of common stock at an exercise price of $.74 per share.	President of Company’s Viva Entertainment subsidiary.	NA	$-0-/NA

ITEM 6.  Exhibits.

31.1	Certification of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.*
32.1	Certification of Chief Executive Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.**

* Filed herewith

** Furnished herewith

Copies of the following documents are included as exhibits to this report pursuant to Item 601 of Regulation S-K.

SEC Ref. No.	Title of Document
101.INS	XBRL Instance Document
101.SCH	XBRL Taxonomy Extension Schema Document
101.CAL	XBRL Taxonomy Calculation Linkbase Document
101.DEF	XBRL Taxonomy Extension Definition Linkbase Document
101.LAB	XBRL Taxonomy Label Linkbase Document
101.PRE	XBRL Taxonomy Presentation Linkbase Document

The XBRL related information in Exhibits 101 to this Quarterly Report on Form 10-Q shall not be deemed “filed” or a part of a registration statement or prospectus for purposes of Section 11 or 12 of the Securities Act of 1933, as amended, and is not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of those sections.

17

SIGNATURES

In accordance with the requirements of the Exchange Act, the Company has caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	EMS FIND, INC.
Dated: November 19, 2015	BY:	/s/ Steve Rubakh
		Steve Rubakh
		President and Chief Executive Officer, and Principal Financial Officer

18

EXHIBIT INDEX

31.1	Certification of Chief Executive Officer and Principal Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1	Certification of Chief Executive Officer and Principal Financial Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

SEC Ref. No.	Title of Document
101.INS	XBRL Instance Document
101.SCH	XBRL Taxonomy Extension Schema Document
101.CAL	XBRL Taxonomy Calculation Linkbase Document
101.DEF	XBRL Taxonomy Extension Definition Linkbase Document
101.LAB	XBRL Taxonomy Label Linkbase Document
101.PRE	XBRL Taxonomy Presentation Linkbase Document

19

EX-31.1

EXHIBIT 31.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO SECTION 302

OF THE SARBANES OXLEY ACT OF 2002

I, Steve Rubakh, certify that:

1.  I have reviewed this Quarterly Report on Form 10-Q of EMS Find, Inc.;

2.  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;

3.  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;

4.  I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

   a. designed such disclosure controls and procedures, or caused such disclosure controls and  procedures to be designed under our supervision, to ensure that material information relating to the 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;

   b. designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external  purposes in accordance with generally accepted accounting principles;

   c. evaluated the effectiveness of the 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

   d. 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 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

5.  I have disclosed, based on my 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):

   a. all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

   b. any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's  internal control over financial reporting;

DATE:  November 19, 2015              /s/ Steve Rubakh

----------------------------------------

Steve Rubakh, Chief Executive Officer and

Principal Financial Officer

EX-32.1

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 EMS Find, Inc. (the "Company") on Form 10-Q for the three months ended September 30, 2015 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Steve Rubakh, Chief Executive Officer and Principal 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 to the best of my knowledge: (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 the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

/s/ Steve Rubakh

------------------------------

Steve Rubakh

Chief Executive Officer and

Principal Financial Officer

November 19, 2015

XML

NOTE 4 - NOTES PAYABLE

3 Months Ended

Sep. 30, 2015

Debt Disclosure [Abstract]

NOTE 4 - NOTES PAYABLE

NOTE 4 - NOTES PAYABLE

On March 23, 2015 the Company issued a note for $30,400 with 10% interest per annum, as of June 30, 2015 the note has accrued interest of $822. The note becomes due on October 15, 2015.  On, July, 30 2015, the Company issued 26,885 to satisfy this debt.

As of September 30, 2015, the Company has received $260,000 of the $300,000 committed funding and has issued 194,444 shares of common stock for $210,000 of this debt.

XML

NOTE 9 - SUBSEQUENT EVENTS (Details Narrative) - USD ($)			12 Months Ended
	Oct. 28, 2015	Oct. 22, 2015	Dec. 31, 2016
DisclosureSubsequentEventsNarrativeDetailsAbstract
Convertible note issued to LG Capital		$ 125,000
Interest on LG Capital convertible note		8.00%
Convertible rate percent related to market share price		80.00%
Related party note maturity date		Oct. 22, 2016
OID percent		15.00%
Purchase price for each Convertible Note		$ 106,250
Closing cost entitled for LG Capital		$ 6,000
Warrants issued in connection with related party note payable		3,000,000
Related party warrant exercise price per share		$ 0.74
Warrants to Falcones to purchase percent of Viva, percent	5.00%
Warrants to Rubakh to purchase percent of Viva, percent	5.00%
Warrants to purchase percent of Viva, exercise price per share	$ 0.50
Warrants to purchase percent of Viva, duration	3 years
Related party warrant term		5 years
Shares issued to Falcones for services			1,500,000

XML

NOTE 3 - RELATED PARTY TRANSACTIONS

3 Months Ended

Sep. 30, 2015

Related Party Transactions [Abstract]

NOTE 3 - RELATED PARTY TRANSACTIONS

NOTE 3 – RELATED PARTY TRANSACTIONS

The Company paid for health insurance and various expenses on Mr. Rubakh’s behalf of $4,283 and $17,513 during the Year Ended September 30, 2015 and June 30, 2015 respectively, which is reflected as Executive Compensation in the statement of operations.

In April 2015 the Mr. Rubakh entered a month to month lease agreement for an office space for $1,250 per month owned by a relative. The lease was terminated on August 30, 2015

On August 6, 2015, EMS Find, Inc. issued 150,000 shares of common stock as part of Mr. Rubakh’s compensation package.

On September 15, 2015, EMS Find, Inc. issued 30,000 shares of common stock as part of Mr. Rubakh’s compensation package

On July 22, 2015 Shang Fei resigned from the Company as a board member and surrendered his 500,000 shares of Series A Preferred Stock which the company had issued to him in March 2015. Mr. Shang Fei also has provided the Company with 260,000 of capital of which 210,000 and a prior loan for expenses of $19,095 was converted into common stock.

XML

Consolidated Balance Sheets - USD ($)	Sep. 30, 2015	Jun. 30, 2015
Current Assets
Cash	$ 89,068	$ 45,843
Accounts receivable	0	0
Total Current Assets	89,068	45,843
Other Assets
Fixed assets, net	1,306	1,353
Fixed assets held for sale, net	27,080	27,080
Pre-paid fees	32,083	0
Deposits	700	0
Other Assets	61,169	28,433
TOTAL ASSETS	150,237	74,276
Short Term Liabilities
Accounts payable	19,267	20,545
Due to related party	50,000	129,015
Notes Payable	0	31,222
Total Short Term Liabilities	69,267	180,782
Total Liabilities	69,267	180,782
Stockholders' Equity
Shares payable (120,000 common stock $0.001 par value)	30	120
Series A Preferred stock, $0.001 par value,(20,000,000 shares authorized 500,000 and 1,000,000 shares issued and outstanding as of September 30, 2015 and June 30, 2015)	500	1,000
Common stock, $0.001 par value, (100,000,000 shares authorized 28,831,735 and 28,364,535 shares issued and outstanding as of September 30, 2015 and June 30, 2015)	28,832	28,365
Additional paid-in capital	416,186	(6,817)
Retained earnings	(364,578)	(129,174)
Total Stockholders' Equity	80,970	(106,506)
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY	$ 150,237	$ 74,276

XML

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

3 Months Ended

Sep. 30, 2015

Accounting Policies [Abstract]

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization

EMS Find, Inc. formerly Lightcollar, Inc. (the Company) was incorporated on March 22, 2011, under the laws of the State of Nevada. On March 20, 2015, the Company amended its articles of incorporation and changed its name from Lightcollar, Inc. to EMS Find, Inc.

On December 23, 2014 the “Company, has authorized a forward split (the “Forward Split”) of its issued and authorized common shares, whereby every one (1) old share of common stock was exchanged for Five (5) new shares of the Company's common stock. As a result, the issued and outstanding shares of common stock will increased from Five Million Six Hundred Fifty Thousand (5,650,000) common shares prior to the Forward Split to Twenty Eight Million Two Hundred Fifty Thousand (28,250,000) common shares following the Forward Split. Fractional shares will be rounded upward.

On March 10, 2015, the company, with the approval of a majority vote of its shareholders filed a Certificate of Designation establishing the designations, preferences, limitations and relative rights of the Company’s Series A Preferred Stock (the “Designation” and the “Series A Preferred Stock”). The terms of the Certificate of Designation of the Series A Preferred Stock, which was filed with the State of Nevada on March 12, 2015, include the right to vote in aggregate, on all shareholder matters equal to 1,000 votes per share of Series A Preferred Stock, Series A Preferred Stock shares are not convertible into shares of our common stock.

Effective March 20, 2015, the Company, with the approval of its board of directors and its majority shareholders by written consent in lieu of a meeting, filed a Certificate of Amendment (the “Certificate of Amendment”) with the Secretary of State of Nevada. As a result of the Certificate of Amendment, the Company, among other things, (i) changed its name to “EMS Find, Inc.” and (ii) changed its symbol to “EMSF”.

On March 23, 2015, the Company issued 50,000 shares of Series A Preferred Stock in consideration for services on the Company’s Board of Directors.

On March 31, 2015, the Company issued 450,000 shares of Series A Preferred Stock in consideration for services on the Company’s Board of Directors.

On March 31, 2015, the Company signed the share exchange agreement with EMS Factory, Inc., a company incorporated under the laws of the State of Pennsylvania (“EMS”), and the shareholder of EMS (the “Selling Shareholder”) pursuant to a share exchange agreement by and among the Company, EMS and the Selling Shareholder. The Company will acquired 100% of the issued and outstanding securities of EMS in exchange for the issuance of 10,000,000 shares of the Company’s restricted Common Stock, par value $0.001 per share and 500,000 shares of the Company’s Series A Preferred Stock, par value $0.001. The Company also has an agreement with an investor to fund $300,000 over the next one hundred and twenty days, to support the continued development and commercialization of EMS’ technology, in the following manner: 

As a result of the Agreement the Selling Shareholder acquired up to 49% of the voting rights of Company’s currently issued and outstanding shares of common stock. Upon completion of the agreement, EMS became a wholly-owned subsidiary and the Company acquired the business and operations of EMS. Further, on the Closing date of the Agreement, Steve Rubakh, was appointed the President, Chief Executive Officer, Chief Financial Officer, Treasurer, Secretary and a Director of the Company, and Mr. Matveev Anton resigned all of his positions with the Company.

For accounting purposes, the acquisition of EMS by EMS Find, Inc. has been recorded as a reverse merger of a public company, with the exception that no goodwill is generated, and followed up with a recapitalization of EMS based on the factors demonstrating that EMS represents the accounting acquirer. Consequently, the historical financial information in the accompanying consolidated financial statements is that of EMS.

Basis of Presentation

The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, EMS Factory, Inc. The financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”). All intercompany balances and transactions have been eliminated. EMS Find, Inc. and EMS Factory, Inc. recently changed their year ends to be June 30. The consolidated balance sheet is September 30, 2015 for EMS Find, Inc. and EMS Factory, Inc. The consolidated statements of operations and statements of cash flows are for EMS Find, Inc. and EMS Factory, Inc. for the 3 month period ending September 30, 2015. For accounting purposes and due to the accounting for the reverse merger, the Company is using the accounting year end of EMS Factory, Inc. for the presentation in this filing.

Nature of Business

The Company transitioned its operations from acting as a licensed ambulance provider to providing medical transportation information and acting as an intermediary coordinating dispatch services for providers, patients and medical transport companies.  The Company is designing, developing, marketing, and operating software assets mainly in on-demand mobile healthcare sector.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles 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 revenue and expenses during the reporting period. Because of the use of estimates inherent in the financial reporting process, actual results could differ significantly from those estimates.

Cash and Cash Equivalents

The Company maintains cash balances in non-interest-bearing accounts that currently do not exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The Company had cash balances of $89,068 and $45,843 as of September, 30, 2015 and June, 30, 2015 respectively.

Revenue Recognition

Our revenue is derived from the service revenue from Ambulance transportation services

The Company's revenue recognition policy is in accordance with the requirements of Staff Accounting Bulletin ("SAB") No. 104, Revenue Recognition ("SAB 104"), and other applicable revenue recognition guidance under US GAAP. Sales revenue is recognized for our retail and wholesale customers when: (i) persuasive evidence of a sales arrangement exists, (ii) the sales terms are fixed or determinable, (iii) title and risk of loss have transferred, and (iv) collectability is reasonably assured — generally when products are shipped to the customer and services are rendered, except in situations in which title passes upon receipt of the products by the customer. In this case, revenues are recognized upon services rendered.

Income Taxes

The Company recognizes the tax effects of transactions in the year in which such transactions enter into the determination of net income regardless of when reported for tax purposes. Deferred taxes are provided in the financial statements under ASC 740-10-65-1 to give effect to the temporary differences which may arise from differences in the bases of fixed assets, depreciation methods and allowances based on the income taxes expected to be payable in future years. Minimal development stage deferred tax assets arising as a result of net operating loss carry-forwards have been offset completely by a valuation allowance due to the uncertainty of their utilization in future periods. Operating loss carry-forwards through September 30, 2015, of approximately $364,578 will begin to expire in 2032. Accordingly, deferred tax assets of approximately $127,602 were offset by the valuation allowance based on an estimated tax rate of 35%.

The Company has no tax positions at September 30, 2015 and June 30, 2015, for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility.

The Company recognizes interest accrued relative to unrecognized tax benefits in interest expense and penalties in operating expense. During the period from March 22, 2011, (inception) to September 30, 2015, the Company recognized no income tax related interest and penalties. The Company had no accruals for income tax related interest and penalties at September 30, 2015.

Property and Equipment

Property and equipment consists of Ambulances and medical equipment and are stated at cost. Ambulance and Medical equipment is depreciated using the straight-line method over the estimated service life of five years. Maintenance and repairs are expensed as incurred and improvements are capitalized. Gains or losses on the disposition of property and equipment are recorded upon disposal.

Impairment of Long-Lived Assets

In accordance with Accounting Standards Codification (“ASC”) Topic 360, “Accounting for the Impairment or Disposal of Long-Lived Assets,” long-lived assets such as property and equipment and intangible assets subject to amortization, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable. Recoverability of assets groups to be held and used is measured by a comparison of the carrying amount of an asset group to estimated undiscounted future cash flows expected to be generated by the asset group. If the carrying amount of an asset group exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of an asset group exceeds fair value of the asset group.

Net Income Per Share

Basic net income per share is computed by dividing net income by the weighted-average number of outstanding shares of common stock during the period.

Recent Pronouncements

On November 2014, The Financial Accounting Standards Board (FASB) issued Accounting Standard Update No. 2014-16—Derivatives and Hedging (Topic 815): Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity (a consensus of the FASB Emerging Issues Task Force). The amendments in this Update do not change the current criteria in GAAP for determining when separation of certain embedded derivative features in a hybrid financial instrument is required. That is, an entity will continue to evaluate whether the economic characteristics and risks of the embedded derivative feature are clearly and closely related to those of the host contract, among other relevant criteria. The amendments clarify how current GAAP should be interpreted in evaluating the economic characteristics and risks of a host contract in a hybrid financial instrument that is issued in the form of a share. The effects of initially adopting the amendments in this Update should be applied on a modified retrospective basis to existing hybrid financial instruments issued in the form of a share as of the beginning of the fiscal year for which the amendments are effective. Retrospective application is permitted to all relevant prior periods.

On November 2014, The Financial Accounting Standards Board (FASB) issued Accounting Standard Update No. 2014-17—Business Combinations (Topic 805): Pushdown Accounting (a consensus of the FASB Emerging Issues Task Force). The amendments in this Update provide an acquired entity with an option to apply pushdown accounting in its separate financial statements upon occurrence of an event in which an acquirer obtains control of the acquired entity. The amendments in this Update are effective on November 18, 2014. After the effective date, an acquired entity can make an election to apply the guidance to future change-in-control events or to its most recent change-in-control event. However, if the financial statements for the period in which the most recent change-in-control event occurred already have been issued or made available to be issued, the application of this guidance would be a change in accounting principle.

In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements - Going Concern. The new standard requires management of public and private companies to evaluate whether there is substantial doubt about the entity’s ability to continue as a going concern and, if so, disclose that fact. Management will also be required to evaluate and disclose whether its plans alleviate that doubt. The standard requires management to evaluate, for each reporting period, whether there are conditions or events that raise substantial doubt about a company’s ability to continue as a going concern within one year from the date the financial statements are issued. The new standard is effective for annual periods ending after December 15, 2016, and interim periods within annual periods beginning after December 15, 2016. Early adoption is permitted. We do not expect the adoption of the ASU to have a significant impact on our consolidated financial statements.

XML

NOTE 3 - RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Jun. 30, 2015	Sep. 15, 2015	Aug. 06, 2015	Jul. 30, 2015	Jul. 22, 2015
Related Party Transaction [Line Items]
Executive compensation	$ 122,227	$ 0
Monthly office lease amount	1,250
Series A preferred stock surrendered by affiliate							500,000
Debt converted to common stock, value	$ 210,000					$ 31,465	$ 219,015
Debt forgiven					$ 19,015	$ 115
Debt converted to common stock, shares issued	194,444				17,606	26,885	212,050
Common shares issued to affiliate for compensation package				30,000	150,000
Mr.Rubakh's [Member]
Related Party Transaction [Line Items]
Executive compensation	$ 4,283		$ 17,513

XML

NOTE 5 - PREFERRED STOCK (Details Narrative)	Mar. 31, 2015 shares	Sep. 30, 2015 shares	Jun. 30, 2015 shares	Mar. 23, 2015 shares
Series A preferred stock, shares authorized		20,000,000
Series A preferred shares issued for services	450,000			50,000
Common stock votes per Series A preferred share		1,000
Series A Preferred Stock [Member]
Series A preferred stock, shares authorized		20,000,000	20,000,000
Share Exchange Agreement With EMS Factory, Inc [Member] | Series A Preferred Stock [Member]
Series A preferrred stock issued for share exchage agreement, shares	500,000

XML

NOTE 2 - PROPERTY AND EQUIPMENT

3 Months Ended

Sep. 30, 2015

Property, Plant and Equipment [Abstract]

NOTE 2 - PROPERTY AND EQUIPMENT

NOTE 2 – PROPERTY AND EQUIPMENT

At September 30, 2015 and June 30, 2015, equipment consisted of the following:

	September 30,		June 30,
	2015		2015
Furniture and Equipment	$	1,400	$	1,400
Less: Accumulated depreciation		(94)		(47)
Total equipment, net	$	1,306	$	1,353

Depreciation and amortization expense for the period ended September 30, 2015 and June 30, 2015 was $47 and $47 respectively

Assets held for Sale
	September 30,		June  30,
	2015		2015
Assets held for sale	$	47,555	$	47,555
Less: Accumulated depreciation		(20,475)		(20,475)
Total equipment, net	$	27,080	$	27,080

Depreciation and amortization expense for the three months ended September 30, 2015 and June 30, 2015 was $ 0 and $3,512 respectively. After the merger in March 2015 the Company discontinued all of its ambulance services. The Company wrote down $8,200 as of June 30, 2015 for its assets held for sale and took a loss of $13,097 on a sale of three of its vehicles it used for its medical transportation business.

XML

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2015	Jun. 30, 2015
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	20,000,000
Preferred stock, shares issued	500,000	1,000,000
Preferred stock, shares outstanding	500,000	1,000,000
Common stock, par value per share	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	28,831,735	28,364,535
Common stock, shares outstanding	28,831,735	28,364,535
Shares payable, common stock		120,000
Series A Preferred Stock [Member]
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	500,000	1,000,000
Preferred stock, shares outstanding	500,000	1,000,000

XML

NOTE 7 - DISCONTINUED OPERATIONS (Tables)

3 Months Ended

Sep. 30, 2015

Discontinued Operations and Disposal Groups [Abstract]

Reconciliation of the Items Constituting Profit and (Loss) from Discontinued Operations

Reconciliation of the Items Constituting Profit and (Loss) from Discontinued Operations
		September 30,		September 30,
		2015		2014
Revenues	$	-	$	70,871
Cost of sales		-		40,389
General and administrative		-		-
Depreciation & Amortization		-		3,512
Asset write down		-		-
Loss on disposal of Assets		-		-
	$	-	$	26,970

XML

Document and Entity Information - shares	3 Months Ended
	Sep. 30, 2015	Nov. 18, 2015
Document And Entity Information
Entity Registrant Name	EMS FIND, INC.
Entity Central Index Key	0001520118
Document Type	10-Q
Document Period End Date	Sep. 30, 2015
Amendment Flag	false
Current Fiscal Year End Date	--06-30
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		28,831,715
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2015

XML

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)

3 Months Ended

Mar. 31, 2015

Mar. 10, 2015

Dec. 23, 2014

Sep. 30, 2015

Jun. 30, 2015

Mar. 23, 2015

Dec. 22, 2014

Sep. 30, 2014

Jun. 30, 2014

Forward stock split

5

Common stock, shares issued

28,250,000

28,831,735

28,364,535

5,650,000

Common stock, shares outstanding

28,250,000

28,831,735

28,364,535

5,650,000

Stock issued for service, shares

0

Series A Preferred Stock issued in consideration for services on the Company's Board of Directors.

450,000

50,000

Cash

$ 89,068

$ 45,843

$ 4,138

$ 5,053

Operating Loss carry-forwards

364,578

Deferred tax assets

127,602

Valuation allowance

$ (127,602)

Tax rate

35.00%

Series A Preferred Stock [Member]

Preferred stock voting rights

1000

Share Exchange Agreement With EMS Factory, Inc [Member]

Share exchange agreement terms

On March 31, 2015, the Company signed the share exchange agreement with EMS Factory, Inc., a company incorporated under the laws of the State of Pennsylvania (“EMS”), and the shareholder of EMS (the “Selling Shareholder”) pursuant to a share exchange agreement by and among the Company, EMS and the Selling Shareholder. The Company will acquire 100% of the issued and outstanding securities of EMS in exchange for the issuance of 10,000,000 shares of the Company’s Restricted Common Stock, par value $0.001 per share and 500,000 shares of the Company’s Series A Preferred Stock, par value $0.001. The Company will also fund $300,000 over the next one hundred and twenty days, to support the continued development and commercialization of EMS’ technology, in the following manner: 

XML

Consolidated Statements Of Operations - USD ($)	3 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Revenues
Gross sales	$ 0	$ 0
COGS	0	0
Gross profit	0	0
Costs and Expenses
Consulting fees	28,134	105
Professional fees	18,689	0
Executive compensation	122,227	0
Research & Development	16,088	0
Payroll Expense	26,803	0
General & administrative	19,971	12,421
Rent	3,200	1,500
Depreciation & amortization	47	0
Total Expenses	235,159	14,026
Income From Operations	(235,159)	(14,026)
Other Income & Expense
Other income	0	0
Interest expense	(243)	0
Total Other Income	(243)	0
Discontinued Operations
Income from discontinued operations	0	26,970
Loss on classification as held for sale	0	0
Total Discontinued Operations	(235,402)	12,944
Net Income	$ (235,402)	$ 12,944
Basic and Diluted Earnings (Loss) per share Income from continuing operations	$ (0.01)	$ 0
Basic and Diluted Earnings (Loss) per share Net Income	(0.01)	0
Basic and Diluted Earnings (Loss) per share Discontinued Operations	$ 0	$ 0
Weighted average number of common shares outstanding	28,442,700	28,334,535

XML

NOTE 7 - DISCONTINUED OPERATIONS

3 Months Ended

Sep. 30, 2015

Discontinued Operations and Disposal Groups [Abstract]

NOTE 7 - DISCONTINUED OPERATIONS

NOTE 7 – DISCONTINUED OPERATIONS

As of the second quarter of 2015 the subsidiary EMS Factory, Inc. discontinued operations which is reflected in the consolidated statements of income and consolidated statements of cash flows. Assets classified as held for sale are reported in the consolidated balance sheet. The Company will sell the remainder if the fixed assets and currently has no cost associated to the assets. The Company reported a loss of $0 and loss of $ 26,970 during the period ending September 30, 2015 and September 30, 2014 respectively.

Reconciliation of the Items Constituting Profit and (Loss) from Discontinued Operations
		September 30,		September 30,
		2015		2014
Revenues	$	-	$	70,871
Cost of sales		-		40,389
General and administrative		-		-
Depreciation & Amortization		-		3,512
Asset write down		-		-
Loss on disposal of Assets		-		-
	$	-	$	26,970

XML

NOTE 6 - COMMON STOCK

3 Months Ended

Sep. 30, 2015

Equity [Abstract]

NOTE 6 - COMMON STOCK

NOTE 6 – COMMON STOCK

On July 22, 2015, EMS Find, Inc. issued 48,245 shares of common stock for a consulting contract with RB Milestone, Inc. for $55,000.

On July 22, 2015 Shang Fei resigned from the Company as a board member and surrendered his 500,000 shares of Series A Preferred Stock which the company had issued to him in March 2015.

On July 30, 2015, EMS Find, Inc. issued 26,885 shares of common stock for debt converted of $31,465. The balance of $115 was forgiven.

On August 6, 2015, EMS Find, Inc. issued 17,606 shares of common stock for debt converted of $19,015

On August 6, 2015, EMS Find, Inc. issued 194,444 shares of common stock for debt converted of $210,000

On August 6, 2015, EMS Find, Inc. issued 150,000 shares of common stock as part of Mr. Rubakh’s compensation package.

On September 15, 2015, EMS Find, Inc. issued 30,000 shares of common stock as part of Mr. Rubakh’s compensation package

XML

NOTE 4 - NOTES PAYABLE (Details Narrative) - USD ($)	3 Months Ended
	Sep. 30, 2015	Aug. 06, 2015	Jul. 30, 2015	Jul. 22, 2015	Jun. 30, 2015	Mar. 23, 2015
Note 4 - Notes Payable Details Narrative
Note payable issued, amount						$ 30,400
Interest rate on issued note payable						10.00%
Accured interest payable on note					$ 822
Due date of note payable	Oct. 15, 2015
Amount of funding received	$ 260,000
Committed funding	300,000
Debt converted to common stock, value	$ 210,000		$ 31,465	$ 219,015
Debt converted to common stock, shares issued	194,444	17,606	26,885	212,050

XML

NOTE 2 - PROPERTY AND EQUIPMENT - Equipment (Details) - USD ($)	Sep. 30, 2015	Jun. 30, 2015
DisclosurePropertyAndEquipmentDetailsAbstract
Furniture and Equipment	$ 1,400	$ 1,400
Less: Accumulated depreciation	(94)	(47)
Total equipment, net	$ 1,306	$ 1,353

XML

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

3 Months Ended

Sep. 30, 2015

Accounting Policies [Abstract]

Organization

Organization

EMS Find, Inc. formerly Lightcollar, Inc. (the Company) was incorporated on March 22, 2011, under the laws of the State of Nevada. On March 20, 2015, the Company amended its articles of incorporation and changed its name from Lightcollar, Inc. to EMS Find, Inc.

On December 23, 2014 the “Company, has authorized a forward split (the “Forward Split”) of its issued and authorized common shares, whereby every one (1) old share of common stock was exchanged for Five (5) new shares of the Company's common stock. As a result, the issued and outstanding shares of common stock will increased from Five Million Six Hundred Fifty Thousand (5,650,000) common shares prior to the Forward Split to Twenty Eight Million Two Hundred Fifty Thousand (28,250,000) common shares following the Forward Split. Fractional shares will be rounded upward.

On March 10, 2015, the company, with the approval of a majority vote of its shareholders filed a Certificate of Designation establishing the designations, preferences, limitations and relative rights of the Company’s Series A Preferred Stock (the “Designation” and the “Series A Preferred Stock”). The terms of the Certificate of Designation of the Series A Preferred Stock, which was filed with the State of Nevada on March 12, 2015, include the right to vote in aggregate, on all shareholder matters equal to 1,000 votes per share of Series A Preferred Stock, Series A Preferred Stock shares are not convertible into shares of our common stock.

Effective March 20, 2015, the Company, with the approval of its board of directors and its majority shareholders by written consent in lieu of a meeting, filed a Certificate of Amendment (the “Certificate of Amendment”) with the Secretary of State of Nevada. As a result of the Certificate of Amendment, the Company, among other things, (i) changed its name to “EMS Find, Inc.” and (ii) changed its symbol to “EMSF”.

On March 23, 2015, the Company issued 50,000 shares of Series A Preferred Stock in consideration for services on the Company’s Board of Directors.

On March 31, 2015, the Company issued 450,000 shares of Series A Preferred Stock in consideration for services on the Company’s Board of Directors.

On March 31, 2015, the Company signed the share exchange agreement with EMS Factory, Inc., a company incorporated under the laws of the State of Pennsylvania (“EMS”), and the shareholder of EMS (the “Selling Shareholder”) pursuant to a share exchange agreement by and among the Company, EMS and the Selling Shareholder. The Company will acquired 100% of the issued and outstanding securities of EMS in exchange for the issuance of 10,000,000 shares of the Company’s restricted Common Stock, par value $0.001 per share and 500,000 shares of the Company’s Series A Preferred Stock, par value $0.001. The Company also has an agreement with an investor to fund $300,000 over the next one hundred and twenty days, to support the continued development and commercialization of EMS’ technology, in the following manner: 

As a result of the Agreement the Selling Shareholder acquired up to 49% of the voting rights of Company’s currently issued and outstanding shares of common stock. Upon completion of the agreement, EMS became a wholly-owned subsidiary and the Company acquired the business and operations of EMS. Further, on the Closing date of the Agreement, Steve Rubakh, was appointed the President, Chief Executive Officer, Chief Financial Officer, Treasurer, Secretary and a Director of the Company, and Mr. Matveev Anton resigned all of his positions with the Company.

For accounting purposes, the acquisition of EMS by EMS Find, Inc. has been recorded as a reverse merger of a public company, with the exception that no goodwill is generated, and followed up with a recapitalization of EMS based on the factors demonstrating that EMS represents the accounting acquirer. Consequently, the historical financial information in the accompanying consolidated financial statements is that of EMS.

Basis of Presentation

Basis of Presentation

The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, EMS Factory, Inc. The financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”). All intercompany balances and transactions have been eliminated. EMS Find, Inc. and EMS Factory, Inc. recently changed their year ends to be June 30. The consolidated balance sheet is September 30, 2015 for EMS Find, Inc. and EMS Factory, Inc. The consolidated statements of operations and statements of cash flows are for EMS Find, Inc. and EMS Factory, Inc. for the 3 month period ending September 30, 2015. For accounting purposes and due to the accounting for the reverse merger, the Company is using the accounting year end of EMS Factory, Inc. for the presentation in this filing.

Nature of Business

Nature of Business

The Company transitioned its operations from acting as a licensed ambulance provider to providing medical transportation information and acting as an intermediary coordinating dispatch services for providers, patients and medical transport companies. The Company is designing, developing, marketing, and operating software assets mainly in on-demand mobile healthcare sector.

Use of Estimates

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles 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 revenue and expenses during the reporting period. Because of the use of estimates inherent in the financial reporting process, actual results could differ significantly from those estimates.

Cash and Cash Equivalents

Cash and Cash Equivalents

The Company maintains cash balances in non-interest-bearing accounts that currently do not exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The Company had cash balances of $89,068 and $45,843 as of September, 30, 2015 and June, 30, 2015 respectively.

Revenue Recognition

Revenue Recognition

Our revenue is derived from the service revenue from Ambulance transportation services

The Company's revenue recognition policy is in accordance with the requirements of Staff Accounting Bulletin ("SAB") No. 104, Revenue Recognition ("SAB 104"), and other applicable revenue recognition guidance under US GAAP. Sales revenue is recognized for our retail and wholesale customers when: (i) persuasive evidence of a sales arrangement exists, (ii) the sales terms are fixed or determinable, (iii) title and risk of loss have transferred, and (iv) collectability is reasonably assured — generally when products are shipped to the customer and services are rendered, except in situations in which title passes upon receipt of the products by the customer. In this case, revenues are recognized upon services rendered.

Income Taxes

Income Taxes

The Company recognizes the tax effects of transactions in the year in which such transactions enter into the determination of net income regardless of when reported for tax purposes. Deferred taxes are provided in the financial statements under ASC 740-10-65-1 to give effect to the temporary differences which may arise from differences in the bases of fixed assets, depreciation methods and allowances based on the income taxes expected to be payable in future years. Minimal development stage deferred tax assets arising as a result of net operating loss carry-forwards have been offset completely by a valuation allowance due to the uncertainty of their utilization in future periods. Operating loss carry-forwards through September 30, 2015, of approximately $364,578 will begin to expire in 2032. Accordingly, deferred tax assets of approximately $127,602 were offset by the valuation allowance based on an estimated tax rate of 35%.

The Company has no tax positions at September 30, 2015 and June 30, 2015, for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility.

The Company recognizes interest accrued relative to unrecognized tax benefits in interest expense and penalties in operating expense. During the period from March 22, 2011, (inception) to September 30, 2015, the Company recognized no income tax related interest and penalties. The Company had no accruals for income tax related interest and penalties at September 30, 2015.

Property and Equipment

Property and Equipment

Property and equipment consists of Ambulances and medical equipment and are stated at cost. Ambulance and Medical equipment is depreciated using the straight-line method over the estimated service life of five years. Maintenance and repairs are expensed as incurred and improvements are capitalized. Gains or losses on the disposition of property and equipment are recorded upon disposal.

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets

In accordance with Accounting Standards Codification (“ASC”) Topic 360, “Accounting for the Impairment or Disposal of Long-Lived Assets,” long-lived assets such as property and equipment and intangible assets subject to amortization, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable. Recoverability of assets groups to be held and used is measured by a comparison of the carrying amount of an asset group to estimated undiscounted future cash flows expected to be generated by the asset group. If the carrying amount of an asset group exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of an asset group exceeds fair value of the asset group.

Net Income Per Share

Net Income Per Share

Basic net income per share is computed by dividing net income by the weighted-average number of outstanding shares of common stock during the period.

Recent Pronouncements

Recent Pronouncements

On November 2014, The Financial Accounting Standards Board (FASB) issued Accounting Standard Update No. 2014-16—Derivatives and Hedging (Topic 815): Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity (a consensus of the FASB Emerging Issues Task Force). The amendments in this Update do not change the current criteria in GAAP for determining when separation of certain embedded derivative features in a hybrid financial instrument is required. That is, an entity will continue to evaluate whether the economic characteristics and risks of the embedded derivative feature are clearly and closely related to those of the host contract, among other relevant criteria. The amendments clarify how current GAAP should be interpreted in evaluating the economic characteristics and risks of a host contract in a hybrid financial instrument that is issued in the form of a share. The effects of initially adopting the amendments in this Update should be applied on a modified retrospective basis to existing hybrid financial instruments issued in the form of a share as of the beginning of the fiscal year for which the amendments are effective. Retrospective application is permitted to all relevant prior periods.

On November 2014, The Financial Accounting Standards Board (FASB) issued Accounting Standard Update No. 2014-17—Business Combinations (Topic 805): Pushdown Accounting (a consensus of the FASB Emerging Issues Task Force). The amendments in this Update provide an acquired entity with an option to apply pushdown accounting in its separate financial statements upon occurrence of an event in which an acquirer obtains control of the acquired entity. The amendments in this Update are effective on November 18, 2014. After the effective date, an acquired entity can make an election to apply the guidance to future change-in-control events or to its most recent change-in-control event. However, if the financial statements for the period in which the most recent change-in-control event occurred already have been issued or made available to be issued, the application of this guidance would be a change in accounting principle.

In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements - Going Concern. The new standard requires management of public and private companies to evaluate whether there is substantial doubt about the entity’s ability to continue as a going concern and, if so, disclose that fact. Management will also be required to evaluate and disclose whether its plans alleviate that doubt. The standard requires management to evaluate, for each reporting period, whether there are conditions or events that raise substantial doubt about a company’s ability to continue as a going concern within one year from the date the financial statements are issued. The new standard is effective for annual periods ending after December 15, 2016, and interim periods within annual periods beginning after December 15, 2016. Early adoption is permitted. We do not expect the adoption of the ASU to have a significant impact on our consolidated financial statements.

XML

NOTE 8 - GOING CONCERN

3 Months Ended

Sep. 30, 2015

Organization, Consolidation and Presentation of Financial Statements [Abstract]

NOTE 8 - GOING CONCERN

NOTE 8 – GOING CONCERN

The accompanying financial statements have been prepared assuming that the company will continue as a going concern. As discussed in the notes to the financial statements, the Company has no established source of revenue. This raises substantial doubt about the Company's ability to continue as a going concern. Without realization of additional capital, it would be unlikely for the Company to continue as a going concern. The financial statements do not include any adjustments that might result from this uncertainty.

The Company's activities to date have been supported by ambulance services which the Company is no longer providing and developing new revenue streams. It has sustained losses of $364,578 as of September 30, 2015. Management continues to seek funding from its shareholders and other qualified investors to pursue its business plan. In the alternative, the Company may be amenable to a sale, merger or other acquisition in the event such transaction is deemed by management to be in the best interests of the shareholders.

XML

NOTE 9 - SUBSEQUENT EVENTS

3 Months Ended

Sep. 30, 2015

Subsequent Events [Abstract]

NOTE 9 - SUBSEQUENT EVENTS

NOTE 9 – SUBSEQUENT EVENTS

On October 22, 2015, the Company entered into a Securities Purchase Agreement (“Purchase Agreement”), dated as of October 22, 2015, with LG Capital Funding, LLC (“LG”), pursuant to which the Company sold LG a convertible note in the principal amount of $125,000 (the first of four such Convertible Notes each in the principal amount of $125,000 provided for under the Purchase Agreement), bearing interest at the rate of 8% per annum (the “Convertible Note”). Each of the Convertible Notes issuable under the Purchase Agreement provides for a 15% OID, such that the purchase price for each Convertible Note is $106,250, and at each closing LG is entitled to be paid $6,000 for legal and other expenses. The Convertible Note provides LG the right to convert the outstanding balance (including accrued and unpaid interest) of such Convertible Note into shares of the Company’s common stock at a price ("Conversion Price") for each share of common stock equal to 80% of the lowest trading price of the common stock as reported on the National Quotations Bureau for the OTCQB exchange on which the Company’s shares are traded or any exchange upon which the common stock may be traded in the future, for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company or its transfer agent. The Convertible Note is payable, along with interest thereon, on October 22, 2016

On October 28, 2015, our newly-formed Delaware subsidiary, Viva Entertainment Group, Inc. (“Viva Entertainment” or the “Subsidiary”) entered into an employment agreement (“Agreement”) expiring December 31, 2018 with Johnny Falcones, for Mr. Falcones to act as the President and Chief Executive Officer of Viva Entertainment and to manage the development and marketing of its over the top (IPTV/OTT ) application for connected tvs, desktop computers, tablets, smart phones. The IPTV/OTT streamlining platform is designed to be used at homes, offices or during travel, where users may pay and watch what entertainment they choose based on a subscription or on a pay per view basis.

As compensation for services to be rendered under the Agreement in calendar 2016 (January 1 through December 31, 2016), in addition to the compensation specified below, Mr. Falcones will receive a bonus of a five-year common stock purchase warrant to purchase 3,000,000 shares of common stock of the Company at an exercise price of $.74 per share and three-year warrants to purchase up to Five (5%) Percent of the restricted common stock of Viva Entertainment, at an exercise price of Fifty ($0.50) Cents per share, which are exercisable in the event that Viva Entertainment is spun out of the Company. For calendar 2016, Mr. Falcones will receive 500,000 shares of common stock of the Company for his services as a director of the Company in that year, and will receive an additional 375,000 shares of restricted common stock of the Company, on a monthly basis, starting in 2016 month 2 (February, 2016), for a period of four months, ending at 2016 month 5 (May), for an aggregate total of 1,500,000 shares of restricted common stock of the Company.

On October 28, 2015, the company issued a three-year common stock purchase warrants granting Mr. Falcones, and the Company’s CEO Steve Rubakh, each the right to purchase 5% of the equity of the Viva Entertainment, exercisable in the event, and only in the event, that the Subsidiary is spun off to stockholders of the Company.

XML

NOTE 2 - PROPERTY AND EQUIPMENT (Table)

3 Months Ended

Sep. 30, 2015

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment

	September 30,		June 30,
	2015		2015
Furniture and Equipment	$	1,400	$	1,400
Less: Accumulated depreciation		(94)		(47)
Total equipment, net	$	1,306	$	1,353

Assets held for sale

Assets held for Sale
	September 30,		June  30,
	2015		2015
Assets held for sale	$	47,555	$	47,555
Less: Accumulated depreciation		(20,475)		(20,475)
Total equipment, net	$	27,080	$	27,080

XML

NOTE 2 - PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Jun. 30, 2015
DisclosurePropertyAndEquipmentDetailsAbstract
Depreciation & Amortization	$ 3,512		$ 0
Depreciation & Amortization, equipment	94		47
Value of assets wrote down upon discontinuation of operations	(32,783)	$ 0	8,200
Loss on sale of assets upon discontinuation of operations	$ 0	$ 0	$ 13,097

XML

NOTE 7 - DISCONTINUED OPERATIONS - Reconciliation of Discontinued Operations (Details) - USD ($)	3 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Jun. 30, 2015
Discontinued Operations and Disposal Groups [Abstract]
Revenues	$ 0	$ 70,871
Cost of sales	0	40,389
General and administrative	0	0
Depreciation & Amortization	0	3,512
Asset write down	0	0	$ 13,097
Loss on disposal of Assets	0	0
Profit and (Loss) from discontinued operations	$ 0	$ 26,970

XML

Consolidated Statements Of Cash Flows - USD ($)	3 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (Loss)	$ (235,402)	$ 12,944
Depreciation & amortization expense	47	3,511
Fixed asset write down	(32,783)	0
Accrued interest	0	0
Shares payable	42,600	0
Stock issued for services	64,800	0
Change in accounts receivable	0	1,417
Change in accounts payable	(1,037)	0
Change in payroll liabilities	0	0
Net cash provided by operating activities	(161,775)	17,872
CASH FLOWS FROM INVESTING ACTIVITIES
Disposal of assets	0	0
Fixed assets	0	0
Net cash (used in) investing activities	0	0
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from sale of common stock	55,000	0
Note Payable	150,000	0
Distribution	0	(18,787)
Net cash (used in) financing activities	205,000	(18,787)
Net (decrease) in cash	43,225	(915)
Cash at beginning of year	45,843	5,053
Cash at end of year	89,068	4,138
SUPPLEMENTAL DISCLOSURES OF CASH FLOW
Shares issuance for notes	260,480	0
Share issuance for consulting fees	0	0
NON-CASH ACTIVITIES
Total non-cash activities	$ 260,480	$ 0

XML

NOTE 5 - PREFERRED STOCK

3 Months Ended

Sep. 30, 2015

Equity [Abstract]

NOTE 5 - PREFERRED STOCK

NOTE 5 – PREFERRED STOCK

On March 10, 2015, the company, with the approval of a majority vote of its shareholders approved the filing of a Certificate of Designation establishing the designations, preferences, limitations and relative rights of the Company’s Series A Preferred Stock (the “Designation” and the “Series A Preferred Stock”). The terms of the Certificate of Designation of the Series A Preferred Stock, which was filed with the State of Nevada on March 12, 2015, include the right to vote in aggregate, on all shareholder matters equal to 1,000 votes per share of Series A Preferred Stock and each Series A Preferred Stock share are not convertible into shares of our common stock.

The Company has 20,000,000 shares of Series A Preferred Stock authorized.

On March 23, 2015, the Company issued 50,000 shares of Series A Preferred Stock in consideration for services on the Company’s Board of Directors.

On March 31, 2015, the Company issued 450,000 shares of Series A Preferred Stock in consideration for services on the Company’s Board of Directors.

On March 31, 2015, the Company issued 500,000 shares of Series A Preferred Stock as part of the share exchange agreement with EMS Factory Inc.

XML

NOTE 8 - GOING CONCERN (Details Narrative)	Sep. 30, 2015 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Sustained losses	$ (364,578)

XML

NOTE 2 - PROPERTY AND EQUIPMENT - Assets Held For Sale (Details) - USD ($)	Sep. 30, 2015	Jun. 30, 2015
DisclosurePropertyAndEquipmentDetailsAbstract
Assets held for sale	$ 47,555	$ 47,555
Less: Accumulated depreciation	(20,475)	(20,475)
Total equipment, net	$ 27,080	$ 27,080