Emerald Medical Applications Corp. - Statements of Cash Flows	12 Months Ended
	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)
Cash flows from operating activities:
Net loss	(8,756,267)	(105,049)
Depreciation expense	6,494	66
Amortization of debt discount	$ 9,555	$ 3,592
Change in fair value of derivative liabilities	0	7,385
Shares issued for services	885,984	0
Warrants issued for services	5,343,088	0
Loss on settlement of debt	678,027	0
Employee option expense	$ 397,547	$ 0
Adjustments to reconcile net loss to net cash used in operating activities:
Increase in accounts payable and accrued liabilities	109,176	4,590
Decrease in related parties payable	$ (260)	$ 4,439
Increase in employees payables	24,913	0
Decrease in amounts due from related party	18,999	(18,999)
Increase in other receivables	$ (19,079)	$ (6,718)
Cash flows used by operating activities	$ (1,301,823)	$ (110,694)
Cash flows from investing activities:
Purchase of property and equipment	(26,002)	(1,456)
Effect of reverse merger	467,380	0
Net cash provided by investing activities	$ 441,378	$ (1,456)
Cash flows from financing activities:
Proceeds from sale of common stock (net of issuance expenses)	380,000	0
Issuance of short-term payable	609,974	117,629
Cash provided by financing activities	$ 989,974	$ 117,629
Foreign currency adjustments	(28,269)	8,932
Net increase (decrease) in cash	$ 101,038	$ 14,411
Cash and cash equivalents - beginning of period	14,411	0
Cash and cash equivalents - end of period	115,449	14,411
Non-cash transaction:
Shares issued for reverse merger	547	0
Debt settled with stock	91,687	0
Stock receivable	0	297
Discount on convertible note with embedded derivative	0	13,147
Extinguishment of derivative	20,532	0