Quarterly report pursuant to Section 13 or 15(d)

INVENTORY

INVENTORY	9 Months Ended
Sep. 30, 2013
Inventory Disclosure [Abstract]
INVENTORY	NOTE 4 – INVENTORY As of September 30, 2013 and December 31, 2012, the Company has $14,919 and $120,573, respectively of finished goods inventory. During the nine months ended September 30, 2013 the Company determined that it was in its best interest to no longer pursue the marketing and production of two of its initial products, The Kruncher and the Xsize sandal. In accordance with the authoritative guidance of the Financial Accounting Standards Board, assets held for sale are reported at the lower of the carrying amount or fair value less any costs incurred to sell those assets. As of June 30, 2013, the Company had written off $11,459 of its inventory to cost of goods as it anticipated having to sell it at below cost. As of September 30, 2013, the Company sold its remaining inventory of The Kruncher for $14,717 below cost. In addition, the Company further impaired its inventory of the Xsize sandal $19,221 to cost of goods.

INVENTORY

9 Months Ended

Sep. 30, 2013

NOTE 4 – INVENTORY

As of September 30, 2013 and December 31, 2012, the Company has $14,919 and $120,573, respectively of finished goods inventory.

During the nine months ended September 30, 2013 the Company determined that it was in its best interest to no longer pursue the marketing and production of two of its initial products, The Kruncher and the Xsize sandal. In accordance with the authoritative guidance of the Financial Accounting Standards Board, assets held for sale are reported at the lower of the carrying amount or fair value less any costs incurred to sell those assets. As of June 30, 2013, the Company had written off $11,459 of its inventory to cost of goods as it anticipated having to sell it at below cost. As of September 30, 2013, the Company sold its remaining inventory of The Kruncher for $14,717 below cost. In addition, the Company further impaired its inventory of the Xsize sandal $19,221 to cost of goods.

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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