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Emerald Medical Applications Corp. - Statements of Cash Flows
3 Months Ended
Mar. 31, 2016
USD ($)
Mar. 31, 2015
USD ($)
Cash flows from operating activities:    
Net loss (1,900,230) (180,322)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation expense 2,509 399
Amortization of debt discount 1,438 2,071
Change in fair value of derivative $ 0 $ (367)
Shares issued for services 1,445,653 0
Options issued for services 274,314 0
Increase (decrease) in cash resulting from changes in:    
Decrease (increase) in other receivable $ 25,797 $ (17,333)
(Decrease) increase in accounts payable 17,670 62,828
(Decrease) increase in accrued epenses (32,394) 0
(Decrease) increase in accrued interest (7,759) 5,412
Cash flows used by operating activities (173,002) (127,312)
Cash flows from investing activities:    
Cash paid for fixed assets 0 (6,956)
Net cash provided by investing activities $ 0 $ (6,956)
Cash flows from financing activities:    
Proceeds from issuance of convertible debt 75,000 0
Issuance of non-convertible note 82,250 0
Proceeds from sale of common stock 0 131,798
Cash provided by financing activities $ 157,250 $ 131,798
Foreign currency adjustments (4,838) (9,779)
Net increase (decrease) in cash $ (20,570) $ (2,470)
Cash and cash equivalents - beginning of period 115,449 14,411
Cash and cash equivalents - end of period 94,879 2,162
Non-cash transaction:    
BCF due to convertible note payable 75,000 0
Cashless conversion of class B warrants 193 0