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CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)
Sep. 30, 2016
Dec. 31, 2015
Dec. 31, 2014
Current Assets      
Cash $ 25,638 $ 832,159 $ 173,828
Accounts receivable, net 59,059 242,075  
Inventory 480,046 668,567  
Recoverable IVA taxes and credits 358,521 417,897  
Other current assets 149,778 52,014  
Total Current Assets 1,073,042 2,212,712  
Non-Current Assets      
Plant and equipment, net 45,205 70,537  
Intangibles, net 179,167 211,417  
Investment 3,000  
Other assets 10,447 11,712  
Total Non-Current Assets 237,819 293,666  
Total Assets 1,310,861 2,506,378  
Current Liabilities      
Accounts payable 237,159 38,372  
Notes payable 172,328 103,320  
IVA and other taxes payable 111,686 192,044  
Advances from customers 8,324 1,986  
Total Current Liabilities 529,497 335,722  
Total Liabilities 529,497 335,722  
Stockholders' Equity (Deficit)      
Common stock, $0.0001 par value; 100,000,000 shares authorized, 55,394,000 and 44,784,000 and 9,238,628 shares issued and outstanding as of September 30, 2016 and December 31, 2015 and December 31,2014 , respectively. 5,540 4,478  
Additional paid-in-capital 8,239,527 5,735,861  
Accumulated deficit (8,031,286) (3,989,689)  
Accumulated other comprehensive income 567,583 420,006  
Total stockholder's equity (deficit) - controlling interest 781,364 2,170,656  
Non-controlling interest  
Total Stockholders' Equity (Deficit) 781,364 2,170,656  
Total Liabilities and Stockholders' Equity (Deficit) $ 1,310,861 2,506,378  
QPAGOS Corporation - Parent Company [Member]      
Current Assets      
Cash   832,159 173,828
Accounts receivable, net   242,075 15,914
Inventory   668,567 646,986
Recoverable IVA taxes and credits   417,897 [1],[2] 171,200
Other current assets   52,014 [1] 50,000
Total Current Assets   2,212,712 1,057,928
Non-Current Assets      
Plant and equipment, net   70,537 99,985
Intangibles, net   211,417
Investment    
Other assets   11,712 6,192
Total Non-Current Assets   293,666 106,177
Total Assets   2,506,378 1,164,105
Current Liabilities      
Accounts payable   38,372 102,501
Notes payable   103,320 2,324,422
IVA and other taxes payable   192,044 [1],[2] 8,625
Advances from customers   1,986 3,092
Total Current Liabilities   335,722 2,438,640
Total Liabilities   335,722 2,438,640
Stockholders' Equity (Deficit)      
Common stock, $0.0001 par value; 100,000,000 shares authorized, 55,394,000 and 44,784,000 and 9,238,628 shares issued and outstanding as of September 30, 2016 and December 31, 2015 and December 31,2014 , respectively. [3]   4,478 924
Additional paid-in-capital [3]   5,735,861 61,977
Accumulated deficit   (3,989,689) (1,490,185)
Accumulated other comprehensive income   420,006 [4] 152,749
Total stockholder's equity (deficit) - controlling interest   2,170,656 (1,274,535)
Non-controlling interest  
Total Stockholders' Equity (Deficit)   2,170,656 (1,274,535)
Total Liabilities and Stockholders' Equity (Deficit)   $ 2,506,378 $ 1,164,105
[1] Management noted an error in recording of cost of goods sold of prepaid services sold to end users. Purchases of prepaid services from providers are recorded as a prepaid asset, which is subsequently expensed to cost of goods sold when the service is sold and the risks and rewards of ownership passed to end users. The cost of goods sold was incorrectly recorded as equal to revenue on all service sales. The gross profit on these revenue transactions was earned but remained on our balance sheet in prepaid expenditure. The restated financial statements reduced the costs of goods sold recorded by the gross profit earned on these transactions with a corresponding reduction in prepaid expenditure. The net value added tax effect on these transactions was restated and we have brought this restatement to the attention of the Mexican revenue authorities and are in the process of correcting our tax returns.
[2] Management noted an error in the recording of transactions related to a consume's use of kiosks to pay for certain services such as utilities through our kiosks. In these transactions, the Company earns a payment processing fee as an agent, on either a percentage of transaction value or a fixed fee per transaction basis. This revenue was previously recorded at gross value, the full value of the transaction was recorded as revenue and the full value of the service provided to our end users was recognized as cost of goods sold, The value radded taxation on both the revenue and cost of goods sold was recorded as due to and due from, the Mexican revenue authorities, respectively. The Restated financial statements reversed the difference between the gross revenue recorded and the payment processing fee actually earned on these transactions; and the cost of goods sold entries originally recorded were reversed. The value-added taxation recorded has been restated and we have brought this restatement to the attention of the Mexican revenue authorities and are in the process of correcting our tax returns.
[3] To reflect the adjustments necessary to record the recapitalization effect of the reverse merger with Asiya Pearls, Inc.
[4] Represents the restatement of the foreign currency translation adjustment directly related to the restatement of revenues and cost of goods sold discussed in A and B above.