10Q

As of

June 30, 2017

As of

September 30, 2016

Cash and Cash Equivalents

Working Capital (Deficit)

Liabilities

0001393905-17-000229.txt : 20170811 0001393905-17-000229.hdr.sgml : 20170811 20170811100220 ACCESSION NUMBER: 0001393905-17-000229 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 44 CONFORMED PERIOD OF REPORT: 20170630 FILED AS OF DATE: 20170811 DATE AS OF CHANGE: 20170811 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PC Mobile Media Corp. CENTRAL INDEX KEY: 0001663641 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-ADVERTISING [7310] IRS NUMBER: 474933278 STATE OF INCORPORATION: NV FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 001-37834 FILM NUMBER: 171023356 BUSINESS ADDRESS: STREET 1: 9345 FALLS PEAK AVE. CITY: LAS VEGAS STATE: NV ZIP: 89178 BUSINESS PHONE: 702-308-9670 MAIL ADDRESS: STREET 1: 9345 FALLS PEAK AVE. CITY: LAS VEGAS STATE: NV ZIP: 89178 10-Q 1 pcmc_10q.htm QUARTERLY REPORT 10Q

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 June 30, 2017


[ ]	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 333-209027

____________________________

PC MOBILE MEDIA CORP.

(Exact name of registrant as specified in its charter)

Nevada

(State or other jurisdiction of

incorporation or organization)

47-4933278

(I.R.S. Employer

Identification Number)

9345 Falls Peak Ave.

Las Vegas, Nevada 89178

(Address of principal executive offices)

(702) 308-9670

(Issuer’s telephone number, including area code)

__________

(Former name, former address and former fiscal year, if changed since last report)

Check whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [X] No [ ]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T 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, a smaller reporting company or, an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer”, “smaller reporting company”, and “emerging growth company”, in Rule 12b-2 of the Exchange Act.


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

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. [ ]

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

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


Class		Outstanding at August 10, 2017
Common Stock, par value $0.001 per share		12,000,000 shares

PC MOBILE MEDIA CORP.

TABLE OF CONTENTS


	PAGE

Part I. Financial Information	4

Item 1.Financial Statements (unaudited)	4

Balance Sheets	4

Statements of Operations	5

Statements of Cash Flows	6

Notes to Condensed Financial Statements	7

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	12

Item 3. Quantitative and Qualitative Disclosures About Market Risk	17

Item 4. Controls and Procedures	17

Part II. Other Information	20

Item 1. Legal Proceedings	20

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds	20

Item 3. Defaults Upon Senior Securities	20

Item 4. Mine Safety Disclosures	20

Item 5. Other Information	20

Item 6. Exhibits	20

Signatures	22

PART I. FINANCIAL INFORMATION

Item 1. Financial Statements

PC Mobile Media Corp.

Condensed Balance Sheets


			June 30, 2017		September 30, 2016
ASSETS
	Current Assets
		Cash	$	54	$	4,050
	Total Current Assets			54		4,050
TOTAL ASSETS			$	54	$	4,050

LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)
	Current Liabilities
		Accounts Payable & Accrued Expenses	$	-	$	19,400
		Related Party Loans		54		45
		Total Current Liabilities		54		19,445
	TOTAL LIABILITIES			54		19,445

	STOCKHOLDERS' EQUITY (DEFICIT)
		Common Stock, $0.001 Par Value
		Authorized Common Stock 75,000,000 shares at $0.001
		Issued and Outstanding 12,000,000 Common Shares at June 30, 2017 and September 30, 2016		12,000		12,000
		Additional Paid In Capital		58,840		36,000
	Accumulated Deficit			(70,840)		(63,395)
	TOTAL STOCKHOLDERS' EQUITY (DEFICIT)			-		(15,395)

TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)			$	54	$	4,050

The accompanying notes are an integral part of these unaudited financial statements.

PC Mobile Media Corp.

Condensed Statements of Operations

(Unaudited)


		Three months ended June 30, 2017		Three months ended June 30, 2016		Nine months ended June 30, 2017		Nine months ended June 30, 2016

REVENUE
	Revenues	$	-	$	-	$	10,000	$	-
Total Revenues		$	-	$	-	$	10,000	$	-

EXPENSES
	General & Administrative		4,715		15,801		7,245		17,745
	Professional Fees		5,150		3,700		10,200		14,000
Total Expenses			9,865		19,501		17,445		31,745

LOSS FROM OPERATIONS			(9,865)		(19,501)		(17,445)		(31,745)

	Provision for Income Taxes		-		-		-		-

NET INCOME (LOSS)		$	(9,865)	$	(19,501)	$	(7,445)	$	(31,745)

BASIC AND DILUTED LOSS PER COMMON SHARE		$	(0.00)	$	(0.00)	$	(0.00)	$	(0.00)

WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING			12,000,000		10,618,956		12,000,000		8,869,799

The accompanying notes are an integral part of these unaudited financial statements.

PC Mobile Media Corp.

Condensed Statements of Cash Flows

(Unaudited)


			Nine months ended June 30, 2017		Nine months ended June 30, 2016

OPERATING ACTIVITIES
	Net Loss		$	(7,445)	$	(31,745)
	Adjustments to reconcile Net Loss to net cash provided by operations:
		Increase (decrease)in AP & Accrued Expenses		(19,400)		18,000
	Net cash used by Operating Activities		$	(26,845)	$	(13,745)

	FINANCING ACTIVITIES
		Issuance of Common Stock		-		40,000
		Contributed Capital	$	22,840
		Related Party Loans		9		(955)
	Net cash provided (used) by Financing Activities		$	22,849	$	39,045

Net increase (decrease) in Cash for period				(3,996)		25,300
Cash at beginning of period				4,050		5,025
Cash at end of period			$	54	$	30,325

Supplemental Cash Flow Information and noncash Financing Activities:
	Cash paid for interest		$	-	$	-
	Cash paid for taxes		$	-	$	-

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

PC MOBILE MEDIA CORP.

NOTES TO THE CONDENSED UNAUDITED FINANCIAL STATEMENTS

June 30, 2017

NOTE 1 - NATURE OF OPERATIONS

PC Mobile Media Corp. (“PC Mobile Media Corp.” or the “Company”) was incorporated in the State of Nevada on August 22, 2015. The primary business of the company is to offer mobile billboard display advertising. Our mobile displays deliver a visual presentation that leaves the audience with an indelible impression.

The balance sheet as of September 30, 2016 has been derived from audited financial statements, and the unaudited interim financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles (“U.S. GAAP”) have been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading. It is suggested that these financial statements be read in conjunction with the financial statements and the notes thereto included in the Company’s most current filing on Form 10-K filed with the SEC on December 30, 2016.

In the opinion of management, all adjustments (which include normal and recurring adjustments) necessary to fairly present the Company’s financial position as of June 30, 2017, and results of its operations and its cash flows for the nine months then ended have been made.

On June 28, 2017, Paul Conforte, the holder of an aggregate of 8,000,000 shares of Common Stock of PC Mobile Media Corp sold all 8,000,000 Shares to twelve (12) purchasers for a total price of $275,000 or $.034 per share. As a result, a change of control occurred which resulted in the purchasers owning approximately 66.67% of the issued and outstanding shares of the Company. In addition, per an Assignment of Rights and Assumption of Liabilities Agreement, dated June 28, 2017, Mr. Conforte retained all assets and assumed all liabilities of the Company through June 30, 2017.

On the same day, Mr. Conforte resigned all officer positions, including Chairman of the Board. Lam Chi Kwong Leo was appointed Chairman of the Board and Chief Executive Officer. Lee Hiu Lan was appointed as Secretary, Treasurer, and Chief Financial Officer. Chan Tung Ngai and Hu Jiasheng were both appointed as a Director. The appointments were effective on June 28, 2017.

NOTE 2 - GOING CONCERN

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. For the period from inception on August 22, 2015 through June 30, 2017, the Company has had minimal operations, and has accumulated a deficit of $70,840. In view of this, the Company’s ability to continue as a going concern is dependent upon the Company’s ability to continue operations and to achieve a level of profitability large enough to cover the Company’s expenses. The Company intends on financing its future development activities and its working capital needs largely from the sale of public equity securities, with some additional funding from other traditional financing sources, until such time that funds provided by operations are sufficient to fund working capital requirements. The financial statements of the Company do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern. Management has evaluated these factors and has determined that they raise substantial doubt about the Company’s ability to continue as a going concern.

NOTE 3 - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The financial statements present the balance sheets, and statements of operations and cash flows, of the Company. These financial statements are presented in United States dollars and have been prepared in accordance with accounting principles generally accepted in the United States.

Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company’s September 30, 2016 audited financial statements. The results of operations for the period ended June 30, 2017 are not necessarily indicative of the operating results for a full year.

In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the financial statements presented not misleading. The results of operations for such interim periods are not necessarily indicative of operations for a full year.

Advertising

Advertising costs are expensed as incurred. As of June 30, 2017 and September 30, 2016, no advertising costs have been incurred.

Property

On October 5, 2015, the Company signed a 5-year lease for the rental of a custom-built promotion/advertising exhibit vehicle at $200 per month with no interest. At June 30, 2017 and September 30, 2016, rent expense of $1,800 and $2,400, respectively, had been accrued.

Use of Estimates and Assumptions

Preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

Cash and Cash Equivalents

For the purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalent. At June 30, 2017 and September 30, 2016, the Company had $54 and $4,050 in cash, respectively.

Accounts Receivable

Accounts receivable are measured at amortized cost and shown net of allowance for doubtful accounts. At June 30, 2017 and September 30, 2016, the Company had $0 and $0 in accounts receivable, and $0 and $0 in allowance for doubtful accounts, respectively. The Company canceled the agreement in April 2017 due to non-payment (See Note 6). No services were provided during the quarter ending June 30, 2017.

Revenue and Cost Recognition

The Company recognizes revenue when it is realized or realizable and earned.

The Company considers revenue realized or realizable and earned when all of the following criteria are met:

persuasive evidence of an arrangement exists

the product has been shipped or the services have been rendered to the customer

the sales price is fixed or determinable

collectability is reasonably assured

For the three months ended June 30, 2017 and June 30, 2016, the Company realized revenue in the amount of $0 and $0, respectively. For the nine months ended June 30, 2017 and June 30, 2016, the Company realized revenue in the amount of $10,000 and $0, respectively.

Net Loss per Share

Basic loss per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period. Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company. Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share.

Recent Accounting Pronouncements

From time to time, new accounting pronouncements are issued that we adopt as of the specified effective date. We believe that the impact of recently issued standards that are not yet effective may have an impact on our results of operations and financial position.

In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers ASU 2014-09, which supersedes nearly all existing revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP. The standard is effective for annual periods beginning after December 15, 2016, and interim periods therein, using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting ASU 2014-09 recognized at the date of adoption (which includes additional footnote disclosures). Early adoption is not permitted. In August 2015, the FASB issued ASU No. 2015-04, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date. The amendment in this ASU defers the effective date of ASU No. 2014-09 for all entities for one year. Public business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in ASU 2014-09 to annual reporting periods beginning December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 31, 2016, including interim reporting periods within that reporting period. We are in the initial stages of evaluating the effect of the standard on our financial statements and continue to evaluate the available transition methods.

In August 2014, the FASB issued ASU No. 2014-15, Disclosure of Uncertainties About an Entity’s Ability to Continue as a Going Concern. The amendments require management to perform interim and annual assessments of an entity’s ability to continue as a going concern and provides guidance on determining when and how to disclose going concern uncertainties in the financial statements. The standard applies to all entities and is effective for annual and interim reporting periods ending after December 15, 2016, with early adoption permitted. The Company has evaluated the impact that this new guidance will have and has included the appropriate disclosures in Note 2 to these financial statements.

In February 2016, the FASB issued ASU 2016-02, Leases. The standard requires a lessee to recognize a liability to make lease payments and a right-of-use asset representing a right to use the underlying asset for the lease term on the balance sheet. The ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2018, with early adoption permitted. We are currently evaluating the impact that this standard will have on our financial statements.

In June 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments.” ASU 2016-15 addresses diversity in how certain cash receipts and cash payments are presented and classified in the statement of cash flows. The amendments are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. The Company is evaluating the impact of this new requirement on the cash flows of the Company.

The company has evaluated all the recent accounting pronouncements and believes that none of them will have a material effect on the company’s financial statement.

NOTE 4 - CAPITAL STOCK

The Company is authorized to issue an aggregate of 75,000,000 common shares with a par value of $0.001 per share. No preferred shares have been authorized or issued. At both June 30, 2017 and September 30, 2016, 12,000,000 common shares were issued and outstanding.

On September 22, 2015, the Company issued 5,750,000 Founder’s shares at $0.001 per share (par value) for total cash of $5,750.

On September 22, 2015, the Company issued 2,250,000 shares for services provided since inception. These shares were issued at $0.001 per share (par value) for services valued at $2,250.

During the quarter ended June 30, 2016, the Company issued 4,000,000 shares to 27 shareholders at $0.01 per share for total cash of $40,000.

On June 30, 2017, the former shareholder released the debt owed to him in the amount of $22,840, per the June 28, 2017 Assignment of Rights and Assumption of Liabilities Agreement. This amount is represented in the financial statements as Contributed Capital.

At June 30, 2017, there are no warrants or options outstanding to acquire any additional shares of common stock of the Company.

NOTE 5 - RELATED PARTY TRANSACTIONS

At June 30, 2017 and September 30, 2016, the former officer had loaned the Company $54 and $45, respectively. Per the June 28, 2017 Assignment of Rights and Assumption of Liabilities Agreement, the officer released his loans in the amount $22,840, and the amount was booked as Contributed Capital.

At June 30, 2017, Mr. Todd, the owner of the leased vehicle, provided the Company with a memo stating that the amount due to him of $4,200 had been personally paid by the former President. The $4,200 was booked against Accounts Payable, and was included in the Shareholder loan amount that was released at June 30, 2017.

At June 30, 2017, a related party provided the Company with a memo stating that he had paid the amount due to Island Capital Management of $7,000, and had been paid back by the former President personally. The $7,000 was booked against Accounts Payable, and was included in the Shareholder loan amount that was released at June 30, 2017.

NOTE 6 - CUSTOMER CONTRACTS

On October 1, 2016, the Company entered into a Mobile Billboard Rental Agreement with 2 Drink LLC for 12 months of mobile billboard advertising at $2,000 per month. The agreement was initially set up to run from October 1, 2016 through September 30, 2017, but the first month of service was November 2016. At June 30, 2017, the company had performed five months of service for a total of $10,000 in total revenue. The Company canceled the agreement in April 2017 due to non-payment. No services were provided during the quarter ending June 30, 2017. At June 30, 2017 and September 30, 2016, $0 and $0, respectively, was owed to the Company.

NOTE 7 - SUBSEQUENT EVENTS

On July 28, 2017, the former officer closed the Company’s bank account from which he received $54. This amount was used to pay the $54 balance in related party loans.

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

The following discussion and analysis should be read in conjunction with our financial statements, including the notes thereto, appearing in this report and are hereby referenced. The following discussion contains forward-looking statements that reflect our plans, estimates and beliefs. Our actual results could differ materially from those discussed in the forward looking statements. Factors that could cause or contribute to such differences include, but are not limited to, those discussed below and elsewhere in this report. You should not place undue certainty on these forward-looking statements, which apply only as of the date of this report. We believe it is important to communicate our expectations. However, our management disclaims any obligation to update any forward-looking statements whether as a result of new information, future events or otherwise.

These forward-looking statements are based on our management’s current expectations and beliefs and involve numerous risks and uncertainties that could cause actual results to differ materially from expectations. You should not rely upon these forward-looking statements as predictions of future events because we cannot assure you that the events or circumstances reflected in these statements will be achieved or will occur. You can identify a forward-looking statement by the use of the forward-terminology, including words such as “may”, “will”, “believes”, “anticipates”, “estimates”, “expects”, “continues”, “should”, “seeks”, “intends”, “plans”, and/or words of similar import, or the negative of these words and phrases or other variations of these words and phrases or comparable terminology. These forward-looking statements relate to, among other things: our sales, results of operations and anticipated cash flows; capital expenditures; depreciation and amortization expenses; sales, general and administrative expenses; our ability to maintain and develop relationship with our existing and potential future customers; and, our ability to maintain a level of investment that is required to remain competitive. Many factors could cause our actual results to differ materially from those projected in these forward-looking statements, including, but not limited to: variability of our revenues and financial performance; risks associated with technological changes; the acceptance of our products in the marketplace by existing and potential customers; disruption of operations or increases in expenses due to our involvement with litigation or caused by civil or political unrest or other catastrophic events; general economic conditions, government mandates; and, the continued employment of our key personnel and other risks associated with competition.

PC Mobile Media Corp. was formed in the state of Nevada on August 22, 2015. We are a development stage company with a plan of operation that offers mobile billboard display advertising. Our planned initial market will primarily occur in the Las Vegas area. We plan to conduct our business operations out of an administrative office provided by our director.

On June 28, 2017, Paul Conforte, the holder of an aggregate of 8,000,000 shares of Common Stock of PC Mobile Media Corp sold all 8,000,000 Shares to twelve (12) purchasers. As a result, a change of control occurred which resulted in the purchasers owning approximately 66.67% of the issued and outstanding shares of the Company. In addition, per an Assignment of Rights and Assumption of Liabilities Agreement, dated June 28, 2017, Mr. Conforte retained all assets and assumed all liabilities of the Company through June 30, 2017.

Plan of Operation

The Company’s mission is to get our clients' message to the right audience at the right time. Targeting the right audience at the right time is becoming increasingly difficult for advertisers. Society in general has become more mobile and sophisticated at handling multiple tasks. Consequently, we are tuning out unnecessary or unwanted information including certain print media and radio advertisements. Alternative media is everywhere from product advertisements on the floors of grocery stores, to audio monitors on gas station pumps, and pop-up ads on automated teller machines. PC Mobile Media takes the advertisers message to the target audience anytime, anywhere. Our planned 10’ X 20’ four-color banners will get the attention of your target market by traveling along strategically chosen routs or penetrating and setting up stationary at special events or at specific locations. Whether the client is geographically specific such as local political campaigns or a national product that seeks maximum exposure, PC Mobile Media takes the message to the customer.

Results of Operations for the Three Months Ended June 30, 2017 Compared to the Three Months Ended June 30, 2016

Revenues. The Company’s revenues were $0 for the three months ended June 30, 2017 as compared to $0 for the three months ended June 30, 2016. On October 1, 2016, the Company entered into a Mobile Billboard Rental Agreement for 12 months of mobile billboard advertising at $2,000 per month.

Selling, General and Administrative Expenses. Selling, general and administrative expenses for the three months ended June 30, 2017 were $4,715 as compared to $15,801 for the three months ended June 30, 2016. General and administrative expenses incurred related to professional fees associated with compliance and DTC eligibility.

Professional Fees. Professional Fees for the three months ended June 30, 2017 were $5,150 as compared to $3,700 for the three months ended June 30, 2016. General and administrative expenses decreased because the Company did not incur the additional legal and filing fees related to the initial S-1 filing.

Results of Operations for the Nine Months Ended June 30, 2017 Compared to the Nine Months Ended June 30, 2016

Revenues. The Company’s revenues were $10,000 for the nine months ended June 30, 2017 as compared to $0 for the nine months ended June 30, 2016. On October 1, 2016, the Company entered into a Mobile Billboard Rental Agreement for 12 months of mobile billboard advertising at $2,000 per month. The Company cancelled the agreement in April 2017 due to non-payment. No services were provided in the quarter ended June 30, 2017.

Selling, General and Administrative Expenses. Selling, general and administrative expenses for the nine months ended June 30, 2017 were $7,245 as compared to $17,745 for the nine months ended June 30, 2016. General and administrative expenses increased because the Company incurred expenses related to the increase in audit fees, transfer agent fees and expenses related to operating the Company.

Professional Fees. Professional Fees for the nine months ended June 30, 2017 were $10,200 as compared to $14,000 for the nine months ended June 30, 2016. General and administrative expenses decreased because the Company did not incur the additional legal and filing fees related to the issuance of shares to multiple shareholders.

Liquidity and Capital Resources

We measure our liquidity in a number of ways, including the following:

The Company has not yet established an ongoing source of revenue sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

In order to continue as a going concern, the Company will need, among other things, additional capital resources.

Impact of Inflation

We believe that the rate of inflation has had negligible effect on our operations. We believe we can absorb most, if not all, increased non-controlled operating costs by increasing sales prices, whenever deemed necessary and by operating our Company in the most efficient manner possible.

Net Cash Used in Operating Activities

395We experienced negative cash flow from operating activities for the nine months ended June 30, 2017 in the amount of $26,845. We experienced negative cash flow from operating activities for the nine months ended June 30, 2016 in the amount of $13,745.

Net Cash Used in Investing Activities

The cash used in investing activities during the nine months ended June 30, 2017 and June 30, 2016 was $0 and $0, respectively.

Net Cash Provided by Financing Activities

Cash provided by financing activities during the nine months ended June 30, 2017 and June 30, 2016 was $22,849 and $39,045, respectively.

Availability of Additional Funds

The Company has financed its expenses and costs thus far through an equity investment by one of its shareholders. PC Mobile Media Corp. received a Notice of Effectiveness on its filing Form S-1 from the Securities and Exchange Commission on March 25, 2016 to offer on a best-efforts basis 4,000,000 shares of its common stock at a fixed price of $0.01 per share.

PC Mobile Media Corp. closed its offering on June 10, 2016 and raised $40,000 by placing 4,000,000 through its offering.

Management has been successful in raising $40,000 in funds from its offering and which is budgeted to sustain operations for a twelve-month period. If we begin to generate profits, we will increase our marketing and sales activity accordingly. The Company currently has $54 in cash to meet its current obligations, requiring additional capital for operating cash flow. As of our quarter ending June 30, 2017, our auditor has expressed substantial doubt for continuation as a going concern.

At June 30, 2017, the Company was no longer under contract with 2 Drink LLC to provide mobile billboard advertising services at $2,000 per month. The agreement was initially set up to run from October 1, 2016 through September 30, 2017, but the first month of service was November 2016. At March 31, 2017, the Company had performed five months of service for a total of $10,000 in total revenue. The Company canceled the agreement in April 2017 due to non-payment. No services were provided during the quarter ending June 30, 2017. The Company as a whole may continue to operate at a loss for an indeterminate period thereafter, depending upon the performance of its business. In the process of carrying out its business plan, the Company will continue to identify new financial partners and investors. However, it may determine that it cannot raise sufficient capital in the future to support its business on acceptable terms, or at all. Accordingly, there can be no assurance that any additional funds will be available on terms acceptable to the Company or at all. The company is authorized to issue 75,000,000 shares of common stock.

We have no known demands or commitments and are not aware of any events or uncertainties as of June 30, 2017 that will result in or that are reasonably likely to materially increase or decrease our current liquidity.

Critical Accounting Policies and Estimates

Our financial statements and accompanying notes have been prepared in accordance with United States Generally Accepted Accounting Principles (“GAAP”) applied on a consistent basis. The preparation of financial statements in conformity with United States GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from these estimates. Our significant estimates and assumptions include amortization, the fair value of our stock, and the valuation allowance relating to the Company’s deferred tax assets.

We qualify as an “emerging growth company”, as defined in the Jumpstart Our Business Startups Act, which became law in April, 2012. Under the JOBS Act, “emerging growth companies”, can delay adopting new or revised accounting standards until such time as those standards apply to private companies. We have elected not to avail ourselves of this exemption from new or revised accounting standards and, therefore, will be subject to the same new or revised accounting standards as other public companies that are not emerging growth companies.

Material Commitments

There were no material commitments during the nine months ended June 30, 2017.

Purchase of Furniture and Equipment

We purchased no equipment during the nine months ended June 30, 2017.

Recent Accounting Pronouncements

The company has evaluated all the recent accounting pronouncements and believes that none of them will have a material effect on the company’s financial statement.

Off Balance Sheet Arrangements

As of June 30, 2017, we had no off balance sheet arrangements.

Item 3. Quantitative and Qualitative Disclosures about Market Risk

Disclosure under this section is not required for a smaller reporting company.

Item 4. Controls and Procedures

We maintain disclosure controls and procedures that are designed to ensure that the information required to be disclosed in the reports that we file under the Securities Exchange Act of 1934 (the "Exchange Act") is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms, and that such information is accumulated and communicated to our management, including our principal executive officer and principal financial officer (being the same person), to allow timely decisions regarding required disclosures. In designing and evaluating the disclosure controls and procedures, management recognized that any controls and procedures, no matter how well designed and operated, can only provide reasonable assurance of achieving the desired control objectives, and in reaching a reasonable level of assurance, management necessarily was required to apply its judgment in evaluating the cost-benefit relationship of possible controls and procedures.

MANAGEMENT’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING

Our management is responsible for establishing and maintaining adequate internal control over financial reporting. Internal control over financial reporting is defined in Rule 13a-15(f) or 15d-15(f) promulgated under the Securities Exchange Act of 1934 as a process designed by, or under the supervision of, the Company’s principal executive and financial officer and effected by the Company’s board of directors, management and other personnel, 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 and includes those policies and procedures that:

Pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the assets of the Company;

Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the Company are being made only in accordance with authorizations of management and directors of the Company; and

Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the Company’s assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

The Company’s management assessed the effectiveness of the Company’s internal control over financial reporting as of June 30, 2017. In making this assessment, the Company’s management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”) in Internal Control-Integrated Framework. The COSO framework is based upon five integrated components of control: control environment, risk assessment, control activities, information and communications and ongoing monitoring.

Based on an evaluation under the supervision and with the participation of the Company’s management, the Company’s principal executive officer and principal financial officer has concluded that the Company’s disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act were not effective as of June 30, 2017 (the “Evaluation Date”), to ensure that information required to be disclosed by the Company in reports that it files or submits under the Exchange Act is (i) recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission rules and forms and (ii) accumulated and communicated to the Company’s management, including its principal executive officer and principal financial officer, as appropriate to allow timely decisions regarding required disclosure. Each of the following is deemed a material weakness in our internal control over financial reporting:

We do not have an audit committee. While we are not currently obligated to have an audit committee, including a member who is an “audit committee financial expert,” as defined in Item 407 of Regulation S-K, under applicable regulations or listing standards; however, it is management’s view that such a committee is an important internal control over financial reporting, the lack of which may result in ineffective oversight in the establishment and monitoring of internal controls and procedures.

We did not maintain proper segregation of duties for the preparation of our financial statements. We currently have only one officer overseeing all transactions. This has resulted in several deficiencies, including the lack of control over preparation of financial statements and proper application of accounting policies.

Management believes that the material weaknesses set forth in the two items above did not have an effect on our financial results. However, management believes that the lack of a functioning audit committee results in ineffective oversight in the establishment and monitoring of required internal controls and procedures, which could result in a material misstatement in our financial statements in future periods.

Management's Remediation Initiatives

In an effort to remediate the identified material weaknesses and other deficiencies and enhance our internal controls, we plan to initiate the following series of measures once we have the financial resources to do so:

We will create a position to segregate duties consistent with control objectives and will increase our personnel resources and technical accounting expertise within the accounting function when funds are available to us. And, we plan to appoint one or more outside directors to an audit committee resulting in a fully functioning audit committee, which will undertake the oversight in the establishment and monitoring of required internal controls and procedures, such as reviewing and approving estimates and assumptions made by management when funds are available to us.

Management believes that the appointment of outside directors to a fully functioning audit committee, would remedy the lack of a functioning audit committee.

Changes in Internal Control Over Financial Reporting

There were no changes in our internal controls over financial reporting that occurred during the period covered by this report, which were identified in connection with management’s evaluation required by paragraph (d) of Rules 13a-15 and 15d-15 under the Exchange Act, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

This Quarterly Report does not include an attestation report of the Company’s registered independent public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by the Company’s independent registered public accounting firm pursuant to rules of the SEC that permit the Company to provide only management’s report in this Quarterly Report.

/s/ Lam Chi Kwong Leo

Lam Chi Kwong Leo

Chairman of the Board f Directors, Chief Executive Officer and President

(Principal Executive Officer)

/s/ Lee Hiu Lan

Lee Hiu Lan

Chief Financial Officer

(Principal Financial Officer and Accounting Officer)

PART II. OTHER INFORMATION

Item 1. Legal Proceedings

None.

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

None.

Item 3. Defaults Upon Senior Securities

None.

Item 4. Mine Safety Disclosures

Not applicable.

Item 5. Other Information

None.

Item 6. Exhibits

(a) Exhibits


Exhibit No.		Description

Exhibit 31.1		302 Certification - Lam Chi Kwong Leo

Exhibit 32.1		906 Certification - Lam Chi Kwong Leo and Lee Hiu Lan

(b) Reports on Form 8-K

Item 5.02 Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers.

On June 28, 2017, Mr. Conforte resigned all officer positions with the Company and resigned as Chairman of the Board (but remained a Board member). Mr. Conforte also resigned as a director of the Company, provided that his resignation is subject to and not effective until the close of business on the 10th day after the Company distributes an information statement to its shareholders in accordance with SEC Rule 14f-1. The Company did not have any committees, and therefore Mr. Conforte never served on any committees. Mr. Conforte did not resign as a result of any disagreement with the Company.

Mr. Lam Chi Kwong Leo was appointed Chairman of the Board, and the Board appointed the following officers and directors:


Name	Age	Position(s)
Lam Chi Kwong Leo	40	CEO, Director, President, Chairman
Lee Hiu Lan	28	CFO, Treasurer, Secretary
Chan Tung Ngai	29	Director
Hu Jiasheng	47	Director

Item 4.01 Change in Registrant's Certifying Accountant

Resignation of Previous Independent Registered Public Accounting Firm

On July 14, 2017, PC Mobile Media Corp. (the “Company”) received notification from Stevenson & Company CPAS LLC (“Stevenson”), the Company’s independent registered public accounting firm, advising the Company of Stevenson’s resignation as the Company’s independent registered public accounting firm on July 14, 2017.

Engagement of New Independent Registered Public Accounting Firm

After the resignation as the Company's independent auditor by Stevenson, the Board of Directors of the Company elected to appoint TAAD LLP ("TAAD") as the Company's independent auditor on July 18, 2017.

SIGNATURES

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

PC MOBILE MEDIA CORP.

DATE: August 11, 2017

By: /s/ Lam Chi Kwong Leo

Lam Chi Kwong Leo

Chairman of the Board of Directors, Chief Executive Officer and President

(Principal Executive Officer)

By: /s/ Lee Hiu Lan

Lee Hiu Lan

Chief Financial Officer

(Principal Financial and Accounting Officer)

PC Mobile Media Corp.

Index to Exhibits


Exhibit No.		Description

Exhibit 31.1		302 Certification - Lam Chi Kwong Leo

Exhibit 32.1		906 Certification - Lam Chi Kwong Leo and Lee Hiu Lan

EX-31.1 2 pcmc_ex31.htm CERTIFICATION ex-31

CERTIFICATION

Exhibit 31.1

I, Lam Chi Kwong Leo, certify that:

1. I have reviewed this Quarterly Report on Form 10-Q of PC Mobile Media Corp.;

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 the report;

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

(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, 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 first fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(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: August 11, 2017

/s/ Lam Chi Kwong Leo

Lam Chi Kwong Leo

Chief Executive Officer

(Principal Executive Officer)

EX-32.1 3 pcmc_ex32.htm CERTIFICATION ex-32

Exhibit 32.1

CERTIFICATION PURSUANT TO 18 U.S.C. 1350 AS ADOPTED

PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

The undersigned hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to their knowledge, the Quarterly Report on Form 10-Q for the period ended June 30, 2017 of PC Mobile Media Corp. (the “Company”) fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended, and the information contained in such periodic report fairly presents, in all material respects, the financial condition and results of operations of the Company as of, and for, the periods presented in such report.

Very truly yours,

/s/ Lam Chi Kwong Leo

Lam Chi Kwong Leo

Chief Executive Officer

(Principal Executive Officer)

/s/ Lee Hiu Lan

Lee Hiu Lan

Chief Financial Officer

(Principal Financial and Accounting Officer)

Dated: August 11, 2017

A signed original of this written statement required by Section 906 of the Sarbanes-Oxley Act of 2002 has been provided to PC Mobile Media Corp. and will be furnished to the Securities and Exchange Commission or its staff upon request.

EX-101.INS 4 pmob-20170630.xml

10-Q 2017-06-30 false PC Mobile Media Corp. 0001663641 pmob --09-30 12000000 Smaller Reporting Company Yes No No 2017 Q3

NOTE 1 - NATURE OF OPERATIONS   PC Mobile Media Corp. (PC Mobile Media Corp. or the Company) was incorporated in the State of Nevada on August 22, 2015.  The primary business of the company is to offer mobile billboard display advertising.  Our mobile displays deliver a visual presentation that leaves the audience with an indelible impression.   The balance sheet as of September 30, 2016 has been derived from audited financial statements, and the unaudited interim financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (the SEC). Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles (U.S. GAAP) have been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading. It is suggested that these financial statements be read in conjunction with the financial statements and the notes thereto included in the Companys most current filing on Form 10-K filed with the SEC on December 30, 2016.   In the opinion of management, all adjustments (which include normal and recurring adjustments) necessary to fairly present the Companys financial position as of June 30, 2017, and results of its operations and its cash flows for the nine months then ended have been made.   On June 28, 2017, Paul Conforte, the holder of an aggregate of 8,000,000 shares of Common Stock of PC Mobile Media Corp sold all 8,000,000 Shares to twelve (12) purchasers for a total price of $275,000 or $.034 per share. As a result, a change of control occurred which resulted in the purchasers owning approximately 66.67% of the issued and outstanding shares of the Company.  In addition, per an Assignment of Rights and Assumption of Liabilities Agreement, dated June 28, 2017, Mr. Conforte retained all assets and assumed all liabilities of the Company through June 30, 2017.   On the same day, Mr. Conforte resigned all officer positions, including Chairman of the Board.  Lam Chi Kwong Leo was appointed Chairman of the Board and Chief Executive Officer. Lee Hiu Lan was appointed as Secretary, Treasurer, and Chief Financial Officer. Chan Tung Ngai and Hu Jiasheng were both appointed as a Director. The appointments were effective on June 28, 2017.

NOTE 2 - GOING CONCERN   The accompanying financial statements have been prepared assuming that the Company will continue as a going concern.  For the period from inception on August 22, 2015 through June 30, 2017, the Company has had minimal operations, and has accumulated a deficit of $70,840. In view of this, the Companys ability to continue as a going concern is dependent upon the Companys ability to continue operations and to achieve a level of profitability large enough to cover the Companys expenses. The Company intends on financing its future development activities and its working capital needs largely from the sale of public equity securities, with some additional funding from other traditional financing sources, until such time that funds provided by operations are sufficient to fund working capital requirements. The financial statements of the Company do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.  Management has evaluated these factors and has determined that they raise substantial doubt about the Companys ability to continue as a going concern.

NOTE 3 - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES   Basis of Presentation The financial statements present the balance sheets, and statements of operations and cash flows, of the Company. These financial statements are presented in United States dollars and have been prepared in accordance with accounting principles generally accepted in the United States.   Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted.  It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Companys September 30, 2016 audited financial statements.  The results of operations for the period ended June 30, 2017 are not necessarily indicative of the operating results for a full year.   In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the financial statements presented not misleading. The results of operations for such interim periods are not necessarily indicative of operations for a full year.   Advertising Advertising costs are expensed as incurred.  As of June 30, 2017 and September 30, 2016, no advertising costs have been incurred.   Property On October 5, 2015, the Company signed a 5-year lease for the rental of a custom-built promotion/advertising exhibit vehicle at $200 per month with no interest.  At June 30, 2017 and September 30, 2016, rent expense of $1,800 and $2,400, respectively, had been accrued.   Use of Estimates and Assumptions Preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures.  Accordingly, actual results could differ from those estimates.   Cash and Cash Equivalents For the purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalent.  At June 30, 2017 and September 30, 2016, the Company had $54 and $4,050 in cash, respectively.   Accounts Receivable Accounts receivable are measured at amortized cost and shown net of allowance for doubtful accounts.  At June 30, 2017 and September 30, 2016, the Company had $0 and $0 in accounts receivable, and $0 and $0 in allowance for doubtful accounts, respectively.  The Company canceled the agreement in April 2017 due to non-payment (See Note 6).  No services were provided during the quarter ending June 30, 2017.   Revenue and Cost Recognition The Company recognizes revenue when it is realized or realizable and earned.   The Company considers revenue realized or realizable and earned when all of the following criteria are met:   ·    persuasive evidence of an arrangement exists ·    the product has been shipped or the services have been rendered to the customer ·    the sales price is fixed or determinable ·    collectability is reasonably assured   For the three months ended June 30, 2017 and June 30, 2016, the Company realized revenue in the amount of $0 and $0, respectively.  For the nine months ended June 30, 2017 and June 30, 2016, the Company realized revenue in the amount of $10,000 and $0, respectively.   Net Loss per Share Basic loss per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period.  Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company.  Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share.   Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued that we adopt as of the specified effective date. We believe that the impact of recently issued standards that are not yet effective may have an impact on our results of operations and financial position.   In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers ASU 2014-09, which supersedes nearly all existing revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP. The standard is effective for annual periods beginning after December 15, 2016, and interim periods therein, using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting ASU 2014-09 recognized at the date of adoption (which includes additional footnote disclosures). Early adoption is not permitted. In August 2015, the FASB issued ASU No. 2015-04, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date. The amendment in this ASU defers the effective date of ASU No. 2014-09 for all entities for one year. Public business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in ASU 2014-09 to annual reporting periods beginning December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 31, 2016, including interim reporting periods within that reporting period. We are in the initial stages of evaluating the effect of the standard on our financial statements and continue to evaluate the available transition methods.   In August 2014, the FASB issued ASU No. 2014-15, Disclosure of Uncertainties About an Entitys Ability to Continue as a Going Concern. The amendments require management to perform interim and annual assessments of an entitys ability to continue as a going concern and provides guidance on determining when and how to disclose going concern uncertainties in the financial statements. The standard applies to all entities and is effective for annual and interim reporting periods ending after December 15, 2016, with early adoption permitted. The Company has evaluated the impact that this new guidance will have and has included the appropriate disclosures in Note 2 to these financial statements.   In February 2016, the FASB issued ASU 2016-02, Leases. The standard requires a lessee to recognize a liability to make lease payments and a right-of-use asset representing a right to use the underlying asset for the lease term on the balance sheet. The ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2018, with early adoption permitted. We are currently evaluating the impact that this standard will have on our financial statements.   In June 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. ASU 2016-15 addresses diversity in how certain cash receipts and cash payments are presented and classified in the statement of cash flows. The amendments are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. The Company is evaluating the impact of this new requirement on the cash flows of the Company.   The company has evaluated all the recent accounting pronouncements and believes that none of them will have a material effect on the companys financial statement.

NOTE 4 - CAPITAL STOCK   The Company is authorized to issue an aggregate of 75,000,000 common shares with a par value of $0.001 per share.  No preferred shares have been authorized or issued.  At both June 30, 2017 and September 30, 2016, 12,000,000 common shares were issued and outstanding.   On September 22, 2015, the Company issued 5,750,000 Founders shares at $0.001 per share (par value) for total cash of $5,750.   On September 22, 2015, the Company issued 2,250,000 shares for services provided since inception. These shares were issued at $0.001 per share (par value) for services valued at $2,250.   During the quarter ended June 30, 2016, the Company issued 4,000,000 shares to 27 shareholders at $0.01 per share for total cash of $40,000.   On June 30, 2017, the former shareholder released the debt owed to him in the amount of $22,840, per the June 28, 2017 Assignment of Rights and Assumption of Liabilities Agreement.  This amount is represented in the financial statements as Contributed Capital.   At June 30, 2017, there are no warrants or options outstanding to acquire any additional shares of common stock of the Company.

NOTE 5 - RELATED PARTY TRANSACTIONS   At June 30, 2017 and September 30, 2016, the former officer had loaned the Company $54 and $45, respectively.  Per the June 28, 2017 Assignment of Rights and Assumption of Liabilities Agreement, the officer released his loans in the amount $22,840, and the amount was booked as Contributed Capital.   At June 30, 2017, Mr. Todd, the owner of the leased vehicle, provided the Company with a memo stating that the amount due to him of $4,200 had been personally paid by the former President. The $4,200 was booked against Accounts Payable, and was included in the Shareholder loan amount that was released at June 30, 2017.   At June 30, 2017, a related party provided the Company with a memo stating that he had paid the amount due to Island Capital Management of $7,000, and had been paid back by the former President personally. The $7,000 was booked against Accounts Payable, and was included in the Shareholder loan amount that was released at June 30, 2017.

NOTE 6 - CUSTOMER CONTRACTS   On October 1, 2016, the Company entered into a Mobile Billboard Rental Agreement with 2 Drink LLC for 12 months of mobile billboard advertising at $2,000 per month.  The agreement was initially set up to run from October 1, 2016 through September 30, 2017, but the first month of service was November 2016.  At June 30, 2017, the company had performed five months of service for a total of $10,000 in total revenue.  The Company canceled the agreement in April 2017 due to non-payment.  No services were provided during the quarter ending June 30, 2017.  At June 30, 2017 and September 30, 2016, $0 and $0, respectively, was owed to the Company.

NOTE 7 - SUBSEQUENT EVENTS   On July 28, 2017, the former officer closed the Companys bank account from which he received $54.  This amount was used to pay the $54 balance in related party loans.

Basis of Presentation The financial statements present the balance sheets, and statements of operations and cash flows, of the Company. These financial statements are presented in United States dollars and have been prepared in accordance with accounting principles generally accepted in the United States.   Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted.  It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Companys September 30, 2016 audited financial statements.  The results of operations for the period ended June 30, 2017 are not necessarily indicative of the operating results for a full year.   In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the financial statements presented not misleading. The results of operations for such interim periods are not necessarily indicative of operations for a full year.

Advertising Advertising costs are expensed as incurred.  As of June 30, 2017 and September 30, 2016, no advertising costs have been incurred.

Property On October 5, 2015, the Company signed a 5-year lease for the rental of a custom-built promotion/advertising exhibit vehicle at $200 per month with no interest.  At June 30, 2017 and September 30, 2016, rent expense of $1,800 and $2,400, respectively, had been accrued.

Use of Estimates and Assumptions Preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures.  Accordingly, actual results could differ from those estimates.

Cash and Cash Equivalents For the purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalent.  At June 30, 2017 and September 30, 2016, the Company had $54 and $4,050 in cash, respectively.

Accounts Receivable Accounts receivable are measured at amortized cost and shown net of allowance for doubtful accounts.  At June 30, 2017 and September 30, 2016, the Company had $0 and $0 in accounts receivable, and $0 and $0 in allowance for doubtful accounts, respectively.  The Company canceled the agreement in April 2017 due to non-payment (See Note 6).  No services were provided during the quarter ending June 30, 2017.

Revenue and Cost Recognition The Company recognizes revenue when it is realized or realizable and earned.   The Company considers revenue realized or realizable and earned when all of the following criteria are met:   ·    persuasive evidence of an arrangement exists ·    the product has been shipped or the services have been rendered to the customer ·    the sales price is fixed or determinable ·    collectability is reasonably assured   For the three months ended June 30, 2017 and June 30, 2016, the Company realized revenue in the amount of $0 and $0, respectively.  For the nine months ended June 30, 2017 and June 30, 2016, the Company realized revenue in the amount of $10,000 and $0, respectively.

Net Loss per Share Basic loss per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period.  Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company.  Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share.

Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued that we adopt as of the specified effective date. We believe that the impact of recently issued standards that are not yet effective may have an impact on our results of operations and financial position.   In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers ASU 2014-09, which supersedes nearly all existing revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP. The standard is effective for annual periods beginning after December 15, 2016, and interim periods therein, using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting ASU 2014-09 recognized at the date of adoption (which includes additional footnote disclosures). Early adoption is not permitted. In August 2015, the FASB issued ASU No. 2015-04, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date. The amendment in this ASU defers the effective date of ASU No. 2014-09 for all entities for one year. Public business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in ASU 2014-09 to annual reporting periods beginning December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 31, 2016, including interim reporting periods within that reporting period. We are in the initial stages of evaluating the effect of the standard on our financial statements and continue to evaluate the available transition methods.   In August 2014, the FASB issued ASU No. 2014-15, Disclosure of Uncertainties About an Entitys Ability to Continue as a Going Concern. The amendments require management to perform interim and annual assessments of an entitys ability to continue as a going concern and provides guidance on determining when and how to disclose going concern uncertainties in the financial statements. The standard applies to all entities and is effective for annual and interim reporting periods ending after December 15, 2016, with early adoption permitted. The Company has evaluated the impact that this new guidance will have and has included the appropriate disclosures in Note 2 to these financial statements.   In February 2016, the FASB issued ASU 2016-02, Leases. The standard requires a lessee to recognize a liability to make lease payments and a right-of-use asset representing a right to use the underlying asset for the lease term on the balance sheet. The ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2018, with early adoption permitted. We are currently evaluating the impact that this standard will have on our financial statements.   In June 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. ASU 2016-15 addresses diversity in how certain cash receipts and cash payments are presented and classified in the statement of cash flows. The amendments are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. The Company is evaluating the impact of this new requirement on the cash flows of the Company.   The company has evaluated all the recent accounting pronouncements and believes that none of them will have a material effect on the companys financial statement.

0001663641 2016-10-01 2017-06-30 0001663641 2017-06-30 0001663641 2016-09-30 0001663641 2017-04-01 2017-06-30 0001663641 2016-04-01 2016-06-30 0001663641 2015-10-01 2016-06-30 0001663641 2015-09-30 0001663641 2016-06-30 0001663641 fil:ChangeOfControlMember 2016-10-01 2017-06-30 0001663641 2015-08-22 2015-09-30 0001663641 fil:FormerShareholderReleasedTheDebtOwedToHimMember 2016-10-01 2017-06-30 0001663641 fil:FormerOfficerMember 2017-06-30 0001663641 fil:FormerOfficerMember 2016-09-30 0001663641 fil:FormerOfficerMember 2016-10-01 2017-06-30 0001663641 fil:PaymentOfVehicleLeaseByFormerOfficerMember 2016-10-01 2017-06-30 0001663641 fil:PaymentOfAnAccountsPayableByFormerOfficerMember 2016-10-01 2017-06-30 0001663641 fil:MobileBillboardAdvertisingMember 2016-10-01 2017-06-30 0001663641 fil:FormerOfficerClosedTheCompanySBankAccountMember 2017-07-02 2017-07-28 xbrli:shares iso4217:USD iso4217:USD shares pure

Document and Entity Information	9 Months Ended
Document and Entity Information	Jun. 30, 2017 shares
Document and Entity Information
Entity Registrant Name	PC Mobile Media Corp.
Document Type	10-Q
Document Period End Date	Jun. 30, 2017
Amendment Flag	false
Entity Central Index Key	0001663641
Current Fiscal Year End Date	--09-30
Entity Common Stock, Shares Outstanding	12,000,000
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	Q3
Trading Symbol	pmob

XML 11 R2.htm IDEA: XBRL DOCUMENT

Condensed Balance Sheets - USD ($)	Jun. 30, 2017	Sep. 30, 2016
Current Assets
Cash	$ 54	$ 4,050
Total Current Assets	54	4,050
TOTAL ASSETS	54	4,050
Current Liabilities
Accounts payable and accrued expenses		19,400
Related party loans	54	45
Total Current Liabilities	54	19,445
TOTAL LIABILITIES	54	19,445
STOCKHOLDERS' EQUITY (DEFICIT)
Common stock value	12,000	12,000
Additional paid-in capital	58,840	36,000
Accumulated deficit	(70,840)	(63,395)
Total Stockholders' Equity (Deficit)		(15,395)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 54	$ 4,050

XML 12 R3.htm IDEA: XBRL DOCUMENT

Balance Sheets (parenthetical) - $ / shares	Jun. 30, 2017	Sep. 30, 2016
Balance Sheet
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	12,000,000	12,000,000
Common stock, shares outstanding	12,000,000	12,000,000

XML 13 R4.htm IDEA: XBRL DOCUMENT

Condensed Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
Condensed Statements of Operations - USD ($)	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Income Statement
Revenues			$ 10,000
Operating Expenses
General and administrative expenses	$ 4,715	$ 15,801	7,245	$ 17,745
Professional fees	5,150	3,700	10,200	14,000
Total expenses	9,865	19,501	17,445	31,745
Loss from operations	(9,865)	(19,501)	(17,445)	(31,745)
Provision for income taxes
Net income (loss)	$ (9,865)	$ (19,501)	$ (7,445)	$ (31,745)
Basic and diluted income (loss) per common share	$ 0	$ 0	$ 0	$ 0
Weighted average number of common shares outstanding	12,000,000	10,618,956	12,000,000	8,869,799

XML 14 R5.htm IDEA: XBRL DOCUMENT

Condensed Statements of Cash Flows - USD ($)	9 Months Ended
Condensed Statements of Cash Flows - USD ($)	Jun. 30, 2017	Jun. 30, 2016
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$ (7,445)	$ (31,745)
Changes in operating assets and liabilities:
Increase (decrease) in accounts payable and accrued expense	(19,400)	18,000
Net cash used in operating activities	(26,845)	(13,745)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of common stock		40,000
Proceeds from contributed capital	22,840
Proceeds from related party debt	9
Repayment of related party debt		955
Net cash provided by financing activities	22,849	39,045
Net increase (decrease) in cash	(3,996)	25,300
Cash, beginning of period	4,050	5,025
Cash, end of period	54	30,325
SUPPLEMENTAL DISCLOSURES
Interest paid
Income taxes paid

XML 15 R6.htm IDEA: XBRL DOCUMENT

Nature of Operations

9 Months Ended

Jun. 30, 2017

Notes

Nature of Operations

NOTE 1 - NATURE OF OPERATIONS

XML 16 R7.htm IDEA: XBRL DOCUMENT

Going Concern

9 Months Ended

Jun. 30, 2017

Notes

Going Concern

NOTE 2 - GOING CONCERN

XML 17 R8.htm IDEA: XBRL DOCUMENT

Basis of Presentation and Summary of Significant Accounting Policies

9 Months Ended

Jun. 30, 2017

Notes

Basis of Presentation and Summary of Significant Accounting Policies

NOTE 3 - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

Advertising

Advertising costs are expensed as incurred. As of June 30, 2017 and September 30, 2016, no advertising costs have been incurred.

Property

Use of Estimates and Assumptions

Cash and Cash Equivalents

Accounts Receivable

Revenue and Cost Recognition

The Company recognizes revenue when it is realized or realizable and earned.

The Company considers revenue realized or realizable and earned when all of the following criteria are met:

· persuasive evidence of an arrangement exists

· the product has been shipped or the services have been rendered to the customer

· the sales price is fixed or determinable

· collectability is reasonably assured

Net Loss per Share

Recent Accounting Pronouncements

The company has evaluated all the recent accounting pronouncements and believes that none of them will have a material effect on the company’s financial statement.

XML 18 R9.htm IDEA: XBRL DOCUMENT

Capital Stock Disclosure

9 Months Ended

Jun. 30, 2017

Notes

Capital Stock Disclosure

NOTE 4 - CAPITAL STOCK

On September 22, 2015, the Company issued 5,750,000 Founder’s shares at $0.001 per share (par value) for total cash of $5,750.

On September 22, 2015, the Company issued 2,250,000 shares for services provided since inception. These shares were issued at $0.001 per share (par value) for services valued at $2,250.

During the quarter ended June 30, 2016, the Company issued 4,000,000 shares to 27 shareholders at $0.01 per share for total cash of $40,000.

At June 30, 2017, there are no warrants or options outstanding to acquire any additional shares of common stock of the Company.

XML 19 R10.htm IDEA: XBRL DOCUMENT

Related Party Transactions

9 Months Ended

Jun. 30, 2017

Notes

Related Party Transactions

NOTE 5 - RELATED PARTY TRANSACTIONS

XML 20 R11.htm IDEA: XBRL DOCUMENT

Customer Contracts Disclosure

9 Months Ended

Jun. 30, 2017

Notes

Customer Contracts Disclosure

NOTE 6 - CUSTOMER CONTRACTS

XML 21 R12.htm IDEA: XBRL DOCUMENT

Subsequent Events

9 Months Ended

Jun. 30, 2017

Notes

Subsequent Events

NOTE 7 - SUBSEQUENT EVENTS

On July 28, 2017, the former officer closed the Company’s bank account from which he received $54. This amount was used to pay the $54 balance in related party loans.

XML 22 R13.htm IDEA: XBRL DOCUMENT

Basis of Presentation and Summary of Significant Accounting Policies: Basis of Presentation (Policies)

9 Months Ended

Jun. 30, 2017

Policies

Basis of Presentation

XML 23 R14.htm IDEA: XBRL DOCUMENT

Basis of Presentation and Summary of Significant Accounting Policies: Advertising Costs Policy (Policies)

9 Months Ended

Jun. 30, 2017

Policies

Advertising Costs Policy

Advertising

Advertising costs are expensed as incurred. As of June 30, 2017 and September 30, 2016, no advertising costs have been incurred.

XML 24 R15.htm IDEA: XBRL DOCUMENT

Basis of Presentation and Summary of Significant Accounting Policies: Property Policy (Policies)

9 Months Ended

Jun. 30, 2017

Policies

Property Policy

Property

XML 25 R16.htm IDEA: XBRL DOCUMENT

Basis of Presentation and Summary of Significant Accounting Policies: Use of Estimates and Assumptions (Policies)

9 Months Ended

Jun. 30, 2017

Policies

Use of Estimates and Assumptions

XML 26 R17.htm IDEA: XBRL DOCUMENT

Basis of Presentation and Summary of Significant Accounting Policies: Cash and Cash Equivalents Policy (Policies)

9 Months Ended

Jun. 30, 2017

Policies

Cash and Cash Equivalents Policy

Cash and Cash Equivalents

XML 27 R18.htm IDEA: XBRL DOCUMENT

Basis of Presentation and Summary of Significant Accounting Policies: Accounts Receivable Policy (Policies)

9 Months Ended

Jun. 30, 2017

Policies

Accounts Receivable Policy

Accounts Receivable

- Definition

Disclosure of accounting policy for trade and other accounts receivable, and finance, loan and lease receivables, including those classified as held for investment and held for sale. This disclosure may include (1) the basis at which such receivables are carried in the entity's statements of financial position (2) how the level of the valuation allowance for receivables is determined (3) when impairments, charge-offs or recoveries are recognized for such receivables (4) the treatment of origination fees and costs, including the amortization method for net deferred fees or costs (5) the treatment of any premiums or discounts or unearned income (6) the entity's income recognition policies for such receivables, including those that are impaired, past due or placed on nonaccrual status and (7) the treatment of foreclosures or repossessions (8) the nature and amount of any guarantees to repurchase receivables.

+ References + Details

XML 28 R19.htm IDEA: XBRL DOCUMENT

Basis of Presentation and Summary of Significant Accounting Policies: Revenue and Cost Recognition Policy (Policies)

9 Months Ended

Jun. 30, 2017

Policies

Revenue and Cost Recognition Policy

Revenue and Cost Recognition

The Company recognizes revenue when it is realized or realizable and earned.

The Company considers revenue realized or realizable and earned when all of the following criteria are met:

· persuasive evidence of an arrangement exists

· the product has been shipped or the services have been rendered to the customer

· the sales price is fixed or determinable

· collectability is reasonably assured

XML 29 R20.htm IDEA: XBRL DOCUMENT

Basis of Presentation and Summary of Significant Accounting Policies: Net Loss Per Share Policy (Policies)

9 Months Ended

Jun. 30, 2017

Policies

Net Loss Per Share Policy

Net Loss per Share

XML 30 R21.htm IDEA: XBRL DOCUMENT

Basis of Presentation and Summary of Significant Accounting Policies: Recent Accounting Pronouncements (Policies)

9 Months Ended

Jun. 30, 2017

Policies

Recent Accounting Pronouncements

The company has evaluated all the recent accounting pronouncements and believes that none of them will have a material effect on the company’s financial statement.

XML 31 R22.htm IDEA: XBRL DOCUMENT

Nature of Operations (Details) - Change of control	9 Months Ended
Nature of Operations (Details) - Change of control	Jun. 30, 2017 USD ($) shares
Common stock sold by majority shareholder \| shares	8,000,000
Total price in sale of common stock \| $	$ 275,000
Purchaser ownership percentage after transaction	66.67%

XML 32 R23.htm IDEA: XBRL DOCUMENT

Going Concern (Details) - USD ($)	Jun. 30, 2017	Sep. 30, 2016
Details
Accumulated deficit	$ 70,840	$ 63,395

XML 33 R24.htm IDEA: XBRL DOCUMENT

Basis of Presentation and Summary of Significant Accounting Policies: Property Policy (Details) - USD ($)	Jun. 30, 2017	Sep. 30, 2016
Details
Accrued expenses, 5-year lease of promotional vehicle	$ 1,800	$ 2,400

XML 34 R25.htm IDEA: XBRL DOCUMENT

Basis of Presentation and Summary of Significant Accounting Policies: Cash and Cash Equivalents Policy (Details) - USD ($)	Jun. 30, 2017	Sep. 30, 2016	Jun. 30, 2016	Sep. 30, 2015
Details
Cash	$ 54	$ 4,050	$ 30,325	$ 5,025

XML 35 R26.htm IDEA: XBRL DOCUMENT

Basis of Presentation and Summary of Significant Accounting Policies: Revenue and Cost Recognition Policy (Details)	9 Months Ended
	Jun. 30, 2017 USD ($)
Details
Revenues	$ 10,000

XML 36 R27.htm IDEA: XBRL DOCUMENT

Capital Stock Disclosure (Details) - USD ($)	1 Months Ended	9 Months Ended
Capital Stock Disclosure (Details) - USD ($)	Sep. 30, 2015	Jun. 30, 2017	Jun. 30, 2016	Sep. 30, 2016
Common shares authorized		75,000,000		75,000,000
Par value of common shares		$ 0.001		$ 0.001
Common shares issued for cash	5,750,000		4,000,000
Proceeds from stock issuance	$ 5,750		$ 40,000
Common shares issued for services provided	2,250,000
Value of services for stock provided	$ 2,250
Proceeds from contributed capital		$ 22,840
Former shareholder releasing the debt owed to him
Proceeds from contributed capital		$ 22,840

XML 37 R28.htm IDEA: XBRL DOCUMENT

Related Party Transactions (Details) - USD ($)	9 Months Ended
Related Party Transactions (Details) - USD ($)	Jun. 30, 2017	Sep. 30, 2016
Related party loans	$ 54	$ 45
Proceeds from contributed capital	22,840
Former officer
Related party loans	54	$ 45
Proceeds from contributed capital	22,840
Payment of vehicle lease by former officer
Decrease in related party loans and other payables	4,200
Payment of an accounts payable by former officer
Decrease in related party loans and other payables	$ 7,000

XML 38 R29.htm IDEA: XBRL DOCUMENT

Customer Contracts Disclosure (Details)	9 Months Ended
Customer Contracts Disclosure (Details)	Jun. 30, 2017 USD ($)
Revenues	$ 10,000
Mobile billboard advertising
Revenues	$ 10,000

XML 39 R30.htm IDEA: XBRL DOCUMENT

Subsequent Events (Details)	1 Months Ended
Subsequent Events (Details)	Jul. 28, 2017 USD ($)
Former officer closed the Company's bank account
Decrease in related party loans and other payables	$ 54