Emerald Medical Applications Corp. - Statements of Cash Flows	6 Months Ended
	Jun. 30, 2016 USD ($)	Jun. 30, 2015 USD ($)
Cash flows from operating activities:
Net loss	(3,088,204)	(431,445)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	8,293	1,878
Amortization of debt discount	43,373	4,399
Change in fair value of derivative	0	(367)
Shares issued for services	2,074,736	0
Options issued for services	455,032	0
Increase (decrease) in cash resulting from changes in:
Due from related party	0	(6,443)
Decrease (increase) in other receivable	17,585	(25,689)
(Decrease) increase in accounts payable	$ (1,777)	$ (2,577)
(Decrease) increase in accounts payable - related party	0	1,087
(Decrease) increase in employee payable	0	23,800
(Decrease) increase in in other current liabilities	$ 0	$ 14,202
(Decrease) increase in accrued epenses	(45,779)	7,430
Cash flows used by operating activities	(536,741)	(413,725)
Cash flows from investing activities:
Cash paid for fixed assets	(474)	25,317
Net cash provided by investing activities	$ (474)	$ 25,317
Cash flows from financing activities:
Borrowings on debt	735,913	531,798
Principal payments on debt	(34,547)	0
Cash provided by financing activities	$ 701,366	$ 531,798
Foreign currency adjustments	(4,841)	(25,550)
Net increase (decrease) in cash	159,310	67,206
Cash and cash equivalents - beginning of period	115,449	14,411
Cash and cash equivalents - end of period	274,759	56,067
Non-cash transaction:
BCF due to convertible note payable	456,000	0
Cashless conversion of class B warrants	193	0