0001014897-13-000112.txt : 20130412 0001014897-13-000112.hdr.sgml : 20130412 20130411191000 ACCESSION NUMBER: 0001014897-13-000112 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20130228 FILED AS OF DATE: 20130412 DATE AS OF CHANGE: 20130411 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RJD Green, Inc. CENTRAL INDEX KEY: 0001498210 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374] IRS NUMBER: 271065441 STATE OF INCORPORATION: NV FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-170312 FILM NUMBER: 13757173 BUSINESS ADDRESS: STREET 1: 1441 E. HILLCREST DRIVE CITY: THOUSAND OAKS STATE: CA ZIP: 91362 BUSINESS PHONE: 8185719058 MAIL ADDRESS: STREET 1: 1441 E. HILLCREST DRIVE CITY: THOUSAND OAKS STATE: CA ZIP: 91362 10-Q 1 rjdgreen10q2q13final.htm FORM 10-Q RJD Green Form 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549


FORM 10-Q


(Mark One)

[X]

Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 for the quarterly period ended February 28, 2013


-OR-


[   ]

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: 333-170312


RJD Green, Inc.

(Exact name of registrant as specified in its charter)



 

 

 

Nevada

 

27-1065441

(State or other jurisdiction of incorporation or organization)

 

(I.R.S. Employer Identification Number)



 

 

 

4 Robert Speck Parkway, Suite 1500

 

 

Mississauga, Ontario, Canada L4Z 1S1

 

647-244-7378

(Address of Principal Executive Offices)

 

(Registrant's telephone number)


Securities registered pursuant to Section 12(b) of the Act: None


Securities registered pursuant to section 12(g) of the Act: None


Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.         Yes [ ]    No  [x]   


Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Exchange Act.    Yes [ ]    No [x]


Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 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 Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 229.405 of this chapter) during the proceeding 12 months (or for such shorter period that the registrant was required to submit and post such files).                         Yes [x]             No  [ ]


Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer, or a smaller reporting company.  See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. Rule 12b-2 of the Exchange Act. (Check one):


 

 

 

Large accelerated filer [ ]

 

Accelerated filer                     [ ]

Non-accelerated filer   [ ]

 

Smaller reporting company   [x]


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


The number of outstanding shares of the registrant’s common stock, April 11, 2013:

Common Stock – 425,500,000




DOCUMENTS INCORPORATED BY REFERENCE


  None.


2



Table of Contents

 

 

 

 

 

Page

Part I.

Financial Information

 

 

 

 

Item 1.  

Financial Statements (Unaudited)

 

 

 

 

 

Consolidated Balance Sheets as of February 28, 2013 (Unaudited) and August 31, 2012 (Audited)

4

 

 

 

 

Unaudited Consolidated Statements of Operations -

 

 

For the Three and Six Months Ended February 28, 2013 and February 29, 2012

5

 

 

 

 

Unaudited Consolidated Statements of Cash Flows -

 

 

For the Six Months Ended February 28, 2013 and February 29, 2012

6

 

 

 

 

Notes to unaudited Consolidated Financial Statements -

7

 

 

 

Item 2.

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

11

Item 3.

Quantitative and Qualitative Disclosures about Market Risk

13

Item 4.

Controls and Procedures

13

 

 

 

Part II.

Other Information

 

 

 

 

Item 1.

Legal Proceedings

14

Item 1a.

Risk Factors

14

Item 2.

Unregistered Sales of Equity Securities and Proceeds

14

Item 3.

Defaults Upon Senior Securities

14

Item 4.

Mine Safety Disclosure

14

Item 5.

Other Information

14

Item 6.

Exhibits

14

 


Signatures

15


3



RJD GREEN INC

(A DEVELOPMENT STAGE COMPANY)

BALANCE SHEETS

February 28, 2013


 

February 28, 2013

August 31, 2012

Assets:

 

 

 

 

 

Current Assets:

 

 

Cash

$         1,607

$               1,466

Total Assets

$         1,607

$               1,466

 

 

 

Liabilities and Shareholders' Equity:

 

 

Current Liabilities:

 

 

Accrued expense

$                0

$                   0

Payable to a related party

25,980

10,513

Total Liabilities

$       25,980

$           10,513

 

 

 

Shareholders' Equity;

 

 

Common Stock, 75,000,000 shares authorized (par value $.001) and 755,000 shares issued and outstanding as of February 28, 2013 and August 31, 2012, respectively

$             755

$                755

Paid in capital

          47,745

               47,745

Deficits to Present

      (72,873)

         (57,547)

 

         (24,373)

           (9,047)

Total Liabilities and Shareholders' Equity

$          1,607

$             1,466


See Notes to Financial Statements


4



RJD GREEN INC

(A DEVELOPMENT STAGE COMPANY)

STATEMENTS OF OPERATIONS

February 28, 2013

 

3 Months Ended Feb. 28, 2013

3 Months Ended Feb 29, 2012

6 Months Ended Feb 28, 2013

6 Months Ended Feb 29, 2012

Cumulative from Sept 10, 2009 ( the date of inception) to Feb. 28, 2013

 

 

 

 

 

 

Revenue

$         500

$              -

$            500

$             -

$              500

 

 

 

 

 

 

Operating Expenses:

 

 

 

 

 

 

 

 

 

 

 

Organization Fees

              -

        -

             -

        325

         3,507

Filing Fees

  -

       -

     500

     114

           923

Legal and audit

     -

    147

    1,985

      147

            8,251

Professional Services

2,914

     836

    4,114

2,512

   32,790

Service paid in stock

      -

   -

           -

      -

    27,500

Bank Fees

   32

    32

         48

        64

               402

 

 

 

 

 

 

Total Operating Expenses:

$       2,946

$        1,015

$          6,647

$      3,162

$          73,373

 

 

 

 

 

 

Income ( Loss) before income taxes

  (2,446)

        (1,015)

  (6,147)

(3,162)

      (72,873)

 

 

 

 

 

 

Provision for income taxes

       -

      -

      -

           -

          -

 

 

 

 

 

 

Net loss

$     (2,446)

$       (1,015)

$         (6,147)

$   (3,162)

$       (72,873)

 

 

 

 

 

 

Net loss per share ( basic and diluted)

(0.003)

  (0.003)

 (0.008)

    (0.010)

 

Weighted average common shares ( basic and diluted)

755,000

   319,803

  755,000

   319,803

 


See Notes to Financial Statements


5



RJD GREEN INC

(A DEVELOPMENT STAGE COMPANY)

STATEMENTS OF CASH FLOWS

February 28, 2013

 

6-months ended Feb 28, 2013

6 Months Ending Feb 29, 2012

Cumulative since September 10, 2009 ( inception) to Feb 28, 2013

 

 

 

 

Cash Flows From Operating Activities

 

 

 

 

 

 

 

Net loss

$              (6,147)

$             (1,015)

$            (72,873)

 

 

 

   

Adjustments to reconcile net income (loss) to net cash (used in) operations

                        -

                       -

                        -

Common stock issued for service rendered

                        -

                       -

               27,500

Changes in operating assets and liabilities

                        -

                       -

                        -

  Increase (decrease) in accrued expense

                         -

                        -

                         -

 

 

 

 

Net Cash provided by (used in) operations                            

$              (6,147)

$             (1,015)

$           (45,373)

 

 

 

 

Cash Flows From Investing Activities

 

 

 

 

 

 

 

Net cash provided by investing activities               

$                         -

$                        -

$                        -

 

 

 

 

Cash Flows From Financing Activities

 

 

 

 

 

 

 

Issuance of Common Stock

                        -

                       -

               21,000

Borrowing from a related party

                 5,000

                1,467

              25,980

 

 

 

 

Net cash provided by  financing activities                                          

$                 5,000

                1,467

               46,980

Net increase (decrease)

               (1,147)

                   452

                 1,607

Cash at the Beginning of the Period:

$                 2,754

$                1,580

$                         -

 

 

 

 

Cash at the End of the Period

$                 1,607

$                2,032

$                 1,607

 

 

 

 

Noncash investing and financing activities:

 

 

 

    Common stock issued for services rendered

                        -

                       -

               27,500

 

 

 

 

Supplemental Disclosures of Cash Flow Information   

 

 

 

Interest paid                                            

                        -

                       -

                      -   

Income taxes paid                                     

                        -

                       -

                      -   


See Notes to Financial Statements


6



RJD GREEN INC

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

February 28, 2013


NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS


RJD Green Inc. (the "Company") was incorporated under the laws of the State of Nevada on September 10, 2009 and has been inactive since inception. The Company intends to serve as an Internet based e-commerce venture.


NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES


BASIS OF PRESENTATION - DEVELOPMENT STAGE COMPANY


The Company has not earned any revenue from operations since inception. Accordingly, the Company's activities have been accounted for as those of a "Development Stage Enterprise" as set forth in ASC 915, "Development Stage Entities." Among the disclosures required by ASC 915, are that the Company’s financial statements be identified as those of a development stage company, and that the statements of operations, stockholders' equity and cash flows disclose activity since the date of the Company's inception. The Company has elected a fiscal year ending on August 31.


The interim audited financial statements included in this document have been prepared on the same basis as the annual financial statements and in management's opinion, reflect all adjustments, including normal recurring adjustments, necessary to present fairly the Company's financial position, results of operations and cash flows for the interim periods presented.


The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.


The Company's financial statements have been prepared using accounting principles generally accepted in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has historically incurred losses, which raises substantial doubt about the Company's ability to continue as a going concern. The accompanying financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might result from the outcome of this uncertainty.


The Company’s financial statements are prepared using the accrual method of accounting. The Company has elected August 31 year-end.


USE OF ESTIMATES


The preparation of financial statements in conformity with generally accepted accounting principles accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. In the opinion of management, all adjustments necessary in order to make the financial statements not misleading have been included. Actual results could differ from those estimates.


7



FAIR VALUE OF FINANCIAL INSTRUMENTS


In April 2009, the FASB issued FASB ASC 825-10-50 and FASB ASC 270 ("FSP 107-1 AND APB 28-1 Interim Disclosures About Fair Value Of Financial Instruments"), which increases the frequency of fair value disclosures to a quarterly basis instead of on an annual basis. The guidance relates to fair value disclosures for any financial instruments that are not currently reflected on an entity's balance sheet at fair value. FASB ASC 825-10-50 and FASB ASC 270 are effective for interim and annual periods ending after August 31, 2010. The adoption of FASB ASC 825-10-50 and FASB ASC 270 did not have a material impact on results of operations, cash flows, or financial position.


CASH EQUIVALENTS


The Company considers all highly liquid investments with maturity of three months or less when purchased to be cash equivalents.


REVENUE RECOGNITION


The Company recognizes revenues and the related costs when persuasive evidence of an arrangement exists, delivery and acceptance has occurred or service has been rendered, the price is fixed or determinable, and collection of the resulting receivable is reasonably assured. Amounts invoiced or collected in advance of product delivery or providing services are recorded as deferred revenue. The Company accrues for warranty costs, sales returns, bad debts, and other allowances based on its historical experience.


STOCK-BASED COMPENSATION


We account for non-employee stock-based compensation in accordance with ASC 718 and ASC Topic 505 ("ASC 505"). ASC 718 and ASC 505 require that we recognize compensation expense based on the estimated fair value of stock-based compensation granted to non-employees over the vesting period, which is generally the period during which services are rendered by the non-employees.


INCOME TAXES


Income Taxes - The Company accounts for its income taxes under the provisions of FASB-ASC-10 "Accounting for Income Taxes." This statement requires the use of the asset and liability method of accounting for deferred income taxes. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax reporting purposes, at the applicable enacted tax rates. The Company provides a valuation allowance against its deferred tax assets when the future realizability of the assets is no longer considered to be more likely than not. There were no current or deferred income tax expenses or benefits due to the Company not having any revenue-generating operations for the period from Inception through November 30, 2012. While there was small revenue-generation in the period ending February 28, 2013; this revenue will not offset losses and will not incur any tax expense.


BASIC EARNINGS (LOSS) PER SHARE


Earnings per share is computed in accordance with the provisions of Financial Accounting Standards (FASB) Accounting Standards Codification (ASC) Topic 260 (SFAS No. 128, "Earnings Per Share"). Basic net income (loss) per share is computed using the weighted-average number of common shares outstanding during the period. Diluted earnings per share is computed using the weighted-average number of common shares outstanding during the period, as adjusted for the dilutive effect of the Company's outstanding convertible shares using the "if converted" method and dilutive potential common shares. Potentially dilutive securities include warrants, convertible stock, restricted shares, and contingently issuable shares.


8



IMPACT OF NEW ACCOUNTING STANDARDS


The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company's results of operations, financial position, or cash flow.


NOTE 3 INDEBTNESS TO A RELATED PARTY AND RELATED PARTY TRANSACTION


The company received a shareholder loan during the development period of $3,513; this loan is not interest bearing and has no fixed terms for repayment.


The company has a second loan from Alliance Real Estate Development; the amount of this loan is $7,000; this loan is not interest bearing and at the present time has no fixed terms for repayment; these terms will materialize on or prior to August 31, 2012. As of August 30, 2012 a renegotiation has taken place allowing for the terms of this loan to become material on August 31, 2015. In addition to this loan from Alliance Real Estate Development there was another loan taken on August 28, 2011 for $2,000 and a third loan from the same company in the amount of $1,466.81 on January 13, 2012. There was an additional loan taken out on April15, 2012 for $5,000 and another loan for $2,000 taken out August 27, 2012. Another loan was taken out on November 17, 2012 for $5,000.


The Company neither owns nor leases any real or personal property. An officer of the corporation provides office services without charge. Such costs are immaterial to the financial statements and accordingly, have not been reflected therein.


NOTE 4 COMMON STOCK


The company is currently issuing only one class of Common Stock, this has been issued at two different prices since inception.


The initial offering of Common Stock was done at inception; there were 300,000 shares issued at $0.01 per share ($ 3,000). The second offering which occurred through August 31, 2010, raised 130,000 for $0.10 per share ( $ 13,000). The third offering was done on September 27, 2010 and the Company issued 50,000 shares for $ $ 0.10 per share ($ 5,000)


The authorized share capital of the Company consists of 75,000,000 shares of common stock with $ .001 par value. As of December 31 and August 31, 2010, the Company has 755,000 and 705,000 shares of common stock issued and outstanding, respectively.


As of February 28, 2013, through an executive decision 275,000 shares provided to Robert Kepe for services rendered has been reversed resulting in only 480,000 shares of issued common stock.


As of February 28, 2013 a stock split (non-cash distribution) has occurred at a ratio of 78.646:1; resulting in the issued common stock rising from 480,000 shares to 37,750,000 shares of common stock issued.


NOTE 5 PAID-IN CAPITAL


From inception through the present the company has received a percentage of the proceeds used for the purchase of common stock in the form of Paid-In Capital; the total amount of paid-in capital during this period is $47,745.


9



NOTE 6 INCOME TAXES


The company hasn’t completed an entire fiscal year to this point, so no assumptions can be made to tax liability, losses, carryforwards, etc. Management does project a 35% tax rate will be applied to earnings, and as the company is still in the development stage, management does project that there will be a net (loss) for the year alleviating any tax liability.


NOTE 7 GOING CONCERN


Future issuances of the Company's equity or debt securities will be required in order for the Company to continue to finance its operations and continue as a going concern. The Company's present revenues are insufficient to meet operating expenses. The financial statement of the Company have been prepared assuming that the Company will continue as a going concern, which contemplates, among other things, the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has incurred cumulative net losses of $70,627 since its inception and requires capital for its contemplated operational and marketing activities to take place. The Company's ability to raise additional capital through the future issuances of common stock is unknown. The obtainment of additional financing, the successful development of the Company's contemplated plan of operations, and its transition, ultimately, to the attainment of profitable operations are necessary for the Company to continue operations. The ability to successfully resolve these factors raise substantial doubt about the Company's ability to continue as a going concern. The financial statements of the Company do not include any adjustments that may result from the outcome of these aforementioned uncertainties.


NOTE 8. COMMITMENT AND CONTIGENTCY


There is no commitment or contingency to disclose during the periods ended December 31 and August 31, 2010 through the current time.


NOTE 9 SUBSEQUENT TRANSACTIONS


On March 18, 2013, the Company issued 175,000,000 common shares to Zahoor Ahmad for the conversion of debt payable to a related party.  The issuance resulted in a change of control of the Company,


Effective March 21, 2013, the Company effectuated an increase in the authorized common shares from 500,000,000 to 750,000,000 common shares.


With a record date of March 21, 2013 and a payment date of April 3, 2013, the Company effectuated a 2 for 1 forward stock split increasing the outstanding shares of the Company to 425,500,000 common shares.


Subsequent Event - The Company has performed an evaluation of subsequent events in accordance with ASC Topic 855. The Company is not aware of any subsequent events that would require recognition or disclosure in the financial statements.


10



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


Trends and Uncertainties


There are no known trends, events or uncertainties that have or are reasonably likely to have a material impact on the registrant’s short term or long term liquidity.  Sources of liquidity both internal and external will come from the sale of the registrant’s services and products as well as the private sale of the registrant’s stock.  There are no trends, events or uncertainties that have had or are reasonably expected to have a material impact on the net sales or revenues or income from continuing operations.  There are no significant elements of income or loss that do not arise from the registrant’s continuing operations.  There are no known causes for any material changes from period to period in one or more line items of the registrant’s financial statements. 


Results of Operations

 

For the three months ended February 28, 2013, we received revenues of $500.  We paid $2,914 for professional services and $32 in bank fees.  As a result, we had net loss of $2,446 for the three months ended February 28, 2013.


In comparison, for the three months ended February 29, 2012, we did not receive any revenues.  We had legal and audit fees of $147, professional services fees of $836, and bank fees of $32.  As a result, we had net loss of $1,015 for the three months ended February 29, 2012.


For the six months ended February 28, 2013, we received revenues of $500.  We paid $500 in filing fees, $1,985 in legal and audit fees, $4,114 for professional services, and bank fees of $48.  As a result, we had net loss of 6,147 for the six months ended February 28, 2013.


In comparison, for the six months ended February 29, 2012, we did not receive any revenues.  We had organization fees of $325, filing fees of $114, legal and audit fees of $147, professional services expenses of $2,512, and bank fees of $64.  As a result, we had net loss of $3,162 for the six months ended February 29, 2012.


The 58.5% increase in net loss for the three months ended February 28, 2013 compared to the three months ended February 29, 2012, and the 48.6% increase in net loss for the six months ended February 28, 2013 compared to the six months ended February 29, 2012 were caused primarily by the increase in professional services during this period.  These professional services expenses were accrued as a result of the reporting requirements for a public company.


11



Critical Accounting Policies and Estimates


Our critical accounting policies are disclosed in our S-1 Registration Statement. During the three months ended February 28, 2013 there have been no significant changes in our critical accounting policies.


Recent Accounting Pronouncements


Recent accounting pronouncements are disclosed in our S-1 registration statement, which was deemed effective with the Securities and Exchange Commission on October 7, 2011. During the three and six months ended February 28, 2013 there have been no new accounting pronouncements which are expected to significantly impact our consolidated financial statements.


Liquidity and Capital Resources


For the period from September 10, 2009 (inception) through February 28, 2013, we have not conducted any investing activities.


For the six months ended February 28, 2013, we received $5,000 from a related party, resulting in net cash provided by financing activities of $5,000 for the period.


For the six months ended February 29, 2012, we received $1,467 from a related party, resulting in net cash provided by financing activities of $1,467 for the period.


The registrant has $1,607 in cash. The investigation of prospective financing candidates involves the expenditure of capital. The registrant will likely have to look to its sole officer, Zahoor Ahmad, or to third parties for additional capital. There can be no assurance that the registrant will be able to secure additional financing or that the amount of any additional financing will be sufficient to conclude its business objectives or to pay ongoing operating expenses.


In the past, the prior sole officer and director, Robert Kepe provided any cash needed for operations, including any cash needed for the recent public offering. To date, Mr. Kepe has lent the registrant $25,980. This debt was converted into common shares on March 18 2013.  


Our new sole officer and director intends to lend the registrant additional capital to pay the accounts payable and to cover any additional reporting costs, but has no obligation to do so.


If Mr. Ahmoor is unable to lend additional funds to the registrant in the event that registrant needs additional funds, we may need to deploy a plan to sell additional shares or look to a third party to lend funds to the registrant. If the registrant is to borrow funds


12



from a third party, the terms and conditions of such a loan will most likely not be on terms as favorable as the terms offered by Mr. Ahmoor. If we are unable to address our liquidity issues, there is a great chance that the registrant will not have adequate funding to continue its business plan and will thus, fail.


On January 20, 2013, the registrant commenced operations as a consultant and website raising awareness of green and efficient building materials and concepts. Currently, their website is live and operational. Furthermore, the registrant has generated revenues from its consulting services to contractors and builders. We currently only have $1,607. Therefore, the cash currently available to us may not enable us to continue to market the site to the state in which it will optimally be able to generate material revenues. If we are to generate material revenues prior to needing any additional funding, we will immediately reinvest such revenues into further development our site and deployment of our business plan. We believe that the cash we have available will sustain us for approximately three (3) more months so long as we continuing operating in the manner that we are currently operating.


Item 3. Quantitative and Qualitative Disclosures about Market Risk


Not applicable for smaller reporting companies.


Item 4. Controls and Procedures

 

During the period ended February 28, 2013, there were no changes in our internal controls over financial reporting (as defined in Rule 13a-15(f) and 15d-15(f) under the Exchange Act) that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.


Evaluation of Disclosure Controls and Procedures


Under the supervision and with the participation of our management, including our chief executive officer and principal financial officer, we conducted an evaluation of our disclosure controls and procedures, as such term is defined under Rule 13a-15(e) and Rule 15d-15(e) promulgated under the Securities Exchange Act of 1934, as amended, as of February 28, 2013.  Based on this evaluation, our chief executive officer and principal financial officers have concluded such controls and procedures to be effective as of February 28, 2013 to ensure that information required to be disclosed by the issuer in the reports that it files or submits under the Act is recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms and to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Act is accumulated and communicated to the issuer’s management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.


13



Part II.  Other Information


Item 1. Legal Proceeding


The registrant is not a party to, and its property is not the subject of, any material pending legal proceedings.


Item 1A.  Risk Factors


Not applicable to smaller reporting companies.


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


The following documents are filed as a part of this report:


Exhibit 31* - Certifications pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

Exhibit 32* - Certifications pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

101.INS**   XBRL Instance Document

101.SCH**   XBRL Taxonomy Extension Schema Document

101.CAL**   XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF**   XBRL Taxonomy Extension Definition Linkbase Document

101.LAB**   XBRL Taxonomy Extension Label Linkbase Document

101.PRE**   XBRL Taxonomy Extension Presentation Linkbase Document

*  Filed herewith

**XBRL (Extensible Business Reporting Language) information is furnished and not filed or a part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, is deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise is not subject to liability under these sections.

14






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.



RJD Green, Inc.


/s/ Zahoor Ahmad

     Zahoor Ahmad

Chief Executive Officer

Chief Financial Officer


Dated: April 11, 2013



15






EX-31 2 rjdgreen10q2q13ex31.htm EXHIBIT 31 302 Certification

302 CERTIFICATION


I, Zahoor Ahmad, certify that:


         1. I have reviewed this quarterly report on Form 10-Q of RJD Green, Inc.;


         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 this report;


         4. I am 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 my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to me 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 my 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 my 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 fourth 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. I have disclosed, based on my 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: April 11, 2013

/s/Zahoor Ahmad

Zahoor Ahmad

Chief Executive Officer

Chief Financial Officer




EX-32 3 rjdgreen10q2q13ex32.htm EXHIBIT 32 906 Certification

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


The undersigned officer of RJD Green, Inc. (the "Company"), hereby certifies, to such officer's knowledge, that the Company's Quarterly Report on Form 10-Q for the quarter ended February 28, 2013 (the "Report") fully complies with the requirements of Section 13(a) of the Securities Exchange Act of 1934 and that the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.


/s/Zahoor Ahmad

Zahoor Ahmad

Chief Executive Officer

Chief Financial Officer


April 11, 2013





EX-101.INS 4 rjdg-20130228.xml XBRL INSTANCE DOCUMENT 10-Q 2013-02-28 false RJD Green, Inc. 0001498210 --08-31 0 Smaller Reporting Company Yes Yes No 2013 Q2 500 500 500 325 3507 500 114 923 147 1985 147 8251 2914 836 4114 2512 32790 27500 32 32 48 64 402 2946 1015 6647 3162 73373 -2446 -1015 -6147 -3162 -72873 0 0 0 0 0 -2446 -1015 -6147 -3162 -72873 -0.003 -0.003 -0.008 -0.010 755000 319803 755000 319803 -6147 -1015 -72873 0 0 0 0 0 27500 0 0 0 0 0 0 -6147 -1015 -45373 0 0 0 0 0 21000 5000 1467 25980 5000 1467 46980 -1147 452 1607 2754 1580 0 1607 2032 1607 0 0 27500 0 0 0 0 0 0 1607 1466 1607 1466 0 0 25980 10513 25980 10513 755 755 47745 47745 -72873 -57547 -24373 -9047 1607 1466 <!--egx--> <p style='margin:0in;margin-bottom:.0001pt'>RJD Green Inc. (the &quot;Company&quot;) was incorporated under the laws of the State of Nevada on September 10, 2009 and has been inactive since inception. The Company intends to serve as an Internet based e-commerce venture.</p> <!--egx--> <p style='margin:0in;margin-bottom:.0001pt'>BASIS OF PRESENTATION - DEVELOPMENT STAGE COMPANY</p> <p style='margin:0in;margin-bottom:.0001pt'>The Company has not earned any revenue from operations since inception. Accordingly, the Company's activities have been accounted for as those of a &quot;Development Stage Enterprise&quot; as set forth in ASC 915, &quot;Development Stage Entities.&quot; Among the disclosures required by ASC 915, are that the Company&#146;s financial statements be identified as those of a development stage company, and that the statements of operations, stockholders' equity and cash flows disclose activity since the date of the Company's inception. The Company has elected a fiscal year ending on August 31.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>The interim audited financial statements included in this document have been prepared on the same basis as the annual financial statements and in management's opinion, reflect all adjustments, including normal recurring adjustments, necessary to present fairly the Company's financial position, results of operations and cash flows for the interim periods presented. </p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>The Company's financial statements have been prepared using accounting principles generally accepted in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has historically incurred losses, which raises substantial doubt about the Company's ability to continue as a going concern. The accompanying financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might result from the outcome of this uncertainty.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>The Company&#146;s financial statements are prepared using the accrual method of accounting. The Company has elected August 31 year-end. </p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>USE OF ESTIMATES</p> <p style='margin:0in;margin-bottom:.0001pt'>The preparation of financial statements in conformity with generally accepted accounting principles accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. In the opinion of management, all adjustments necessary in order to make the financial statements not misleading have been included. Actual results could differ from those estimates.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>FAIR VALUE OF FINANCIAL INSTRUMENTS</p> <p style='margin:0in;margin-bottom:.0001pt'>In April 2009, the FASB issued FASB ASC 825-10-50 and FASB ASC 270 (&quot;FSP 107-1 AND APB 28-1 Interim Disclosures About Fair Value Of Financial Instruments&quot;), which increases the frequency of fair value disclosures to a quarterly basis instead of on an annual basis. The guidance relates to fair value disclosures for any financial instruments that are not currently reflected on an entity's balance sheet at fair value. FASB ASC 825-10-50 and FASB ASC 270 are effective for interim and annual periods ending after August 31, 2010. The adoption of FASB ASC 825-10-50 and FASB ASC 270 did not have a material impact on results of operations, cash flows, or financial position.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>CASH EQUIVALENTS</p> <pre>The Company considers all highly liquid investments with maturity of three months or less when purchased to be cash equivalents.</pre> <p style='margin:0in;margin-bottom:.0001pt'>REVENUE RECOGNITION</p> <p style='margin:0in;margin-bottom:.0001pt'>The Company recognizes revenues and the related costs when persuasive evidence of an arrangement exists, delivery and acceptance has occurred or service has been rendered, the price is fixed or determinable, and collection of the resulting receivable is reasonably assured. Amounts invoiced or collected in advance of product delivery or providing services are recorded as deferred revenue. The Company accrues for warranty costs, sales returns, bad debts, and other allowances based on its historical experience.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>STOCK-BASED COMPENSATION</p> <p style='margin:0in;margin-bottom:.0001pt'>We account for non-employee stock-based compensation in accordance with ASC 718 and ASC Topic 505 (&quot;ASC 505&quot;). ASC 718 and ASC 505 require that we recognize compensation expense based on the estimated fair value of stock-based compensation granted to non-employees over the vesting period, which is generally the period during which services are rendered by the non-employees.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>INCOME TAXES</p> <p style='margin:0in;margin-bottom:.0001pt'>Income Taxes - The Company accounts for its income taxes under the provisions of FASB-ASC-10 &quot;Accounting for Income Taxes.&quot; This statement requires the use of the asset and liability method of accounting for deferred income taxes. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax reporting purposes, at the applicable enacted tax rates. The Company provides a valuation allowance against its deferred tax assets when the future realizability of the assets is no longer considered to be more likely than not. There were no current or deferred income tax expenses or benefits due to the Company not having any revenue-generating operations for the period from Inception through November 30, 2012. While there was small revenue-generation in the period ending February 28, 2013; this revenue will not offset losses and will not incur any tax expense.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>BASIC EARNINGS (LOSS) PER SHARE</p> <p style='margin:0in;margin-bottom:.0001pt'>Earnings per share is computed in accordance with the provisions of Financial Accounting Standards (FASB) Accounting Standards Codification (ASC) Topic 260 (SFAS No. 128, &quot;Earnings Per Share&quot;). Basic net income (loss) per share is computed using the weighted-average number of common shares outstanding during the period. Diluted earnings per share is computed using the weighted-average number of common shares outstanding during the period, as adjusted for the dilutive effect of the Company's outstanding convertible shares using the &quot;if converted&quot; method and dilutive potential common shares. Potentially dilutive securities include warrants, convertible stock, restricted shares, and contingently issuable shares.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>IMPACT OF NEW ACCOUNTING STANDARDS</p> <p style='margin:0in;margin-bottom:.0001pt'>The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company's results of operations, financial position, or cash flow.</p> <p style='margin:0in;margin-bottom:.0001pt'>.</p> <!--egx--> <p style='margin:0in;margin-bottom:.0001pt'>The company received a shareholder loan during the development period of $3,513; this loan is not interest bearing and has no fixed terms for repayment.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>The company has a second loan from Alliance Real Estate Development; the amount of this loan is $7,000; this loan is not interest bearing and at the present time has no fixed terms for repayment; these terms will materialize on or prior to August 31, 2012. As of August 30, 2012 a renegotiation has taken place allowing for the terms of this loan to become material on August 31, 2015. In addition to this loan from Alliance Real Estate Development there was another loan taken on August 28, 2011 for $2,000 and a third loan from the same company in the amount of $1,466.81 on January 13, 2012. There was an additional loan taken out on April15, 2012 for $5,000 and another loan for $2,000 taken out August 27, 2012. Another loan was taken out on November 17, 2012 for $5,000.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>The Company neither owns nor leases any real or personal property. An officer of the corporation provides office services without charge. Such costs are immaterial to the financial statements and accordingly, have not been reflected therein</p> <p style='margin:0in;margin-bottom:.0001pt'>.</p> <!--egx--> <p style='margin:0in;margin-bottom:.0001pt'>The company is currently issuing only one class of Common Stock, this has been issued at two different prices since inception.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>The initial offering of Common Stock was done at inception; there were 300,000 shares issued at $0.01per share ($ 3,000). The second offering which occurred through August 31, 2010, raised 130,000 for $0.10 per share ( $ 13,000). The third offering was done on September 27, 2010 and the Company issued 50,000 shares for $ 0.10 per share ($ 5,000)</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>The authorized share capital of the Company consists of 75,000,000 shares of common stock with $ .001 par value. As of December 31 and August 31, 2010, the Company has 755,000 and 705,000 shares of common stock issued and outstanding, respectively.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>As of February 28, 2013, through an executive decision 275,000 shares provided to Robert Kepe for services rendered has been reversed resulting in only 480,000 shares of issued common stock.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>As of February 28, 2013 a stock split (non-cash distribution) has occurred at a ratio of 78.646:1; resulting in the issued common stock rising from 480,000 shares to 37,750,000 shares of common stock issued.</p> <!--egx--> <p style='margin:0in;margin-bottom:.0001pt'>The company hasn&#146;t completed an entire fiscal year to this point, so no assumptions can be made to tax liability, losses, carryforwards, etc. Management does project a 35% tax rate will be applied to earnings, and as the company is still in the development stage, management does project that there will be a net (loss) for the year alleviating any tax liability.</p> <!--egx--> <p style='margin:0in;margin-bottom:.0001pt'>Future issuances of the Company's equity or debt securities will be required in order for the Company to continue to finance its operations and continue as a going concern. The Company's present revenues are insufficient to meet operating expenses. The financial statement of the Company have been prepared assuming that the Company will continue as a going concern, which contemplates, among other things, the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has incurred cumulative net losses of $70,627 since its inception and requires capital for its contemplated operational and marketing activities to take place. The Company's ability to raise additional capital through the future issuances of common stock is unknown. The obtainment of additional financing, the successful development of the Company's contemplated plan of operations, and its transition, ultimately, to the attainment of profitable operations are necessary for the Company to continue operations. The ability to successfully resolve these factors raise substantial doubt about the Company's ability to continue as a going concern. The financial statements of the Company do not include any adjustments that may result from the outcome of these aforementioned uncertainties.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <!--egx--> <p style='margin:0in;margin-bottom:.0001pt'>There is no commitment or contingency to disclose during the periods ended December 31 and August 31, 2010 through the current time.</p> <!--egx--> <p style='margin:0in;margin-bottom:.0001pt'>On March 18, 2013, the Company issued 175,000,000 common shares to Zahoor Ahmad for the conversion of debt payable to a related party.&#160; The issuance resulted in a change of control of the Company,</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>Effective March 21, 2013, the Company effectuated an increase in the authorized common shares from 500,000,000 to 750,000,000 common shares issued.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>With a record date of March 21, 2013 and a payment date of April 3, 2013, the Company effectuated a 2 for 1 forward stock split increasing the outstanding shares of the Company to 425,500,000 common shares. </p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>Subsequent Event - The Company has performed an evaluation of subsequent events in accordance with ASC Topic 855. The Company is not aware of any subsequent events that would require recognition or disclosure in the financial statements.</p> <!--egx--> <p style='margin:0in;margin-bottom:.0001pt'>RJD Green Inc. (the &quot;Company&quot;) was incorporated under the laws of the State of Nevada on September 10, 2009 and has been inactive since inception. The Company intends to serve as an Internet based e-commerce venture.</p> <!--egx--> <p style='margin:0in;margin-bottom:.0001pt'>The Company has not earned any revenue from operations since inception. Accordingly, the Company's activities have been accounted for as those of a &quot;Development Stage Enterprise&quot; as set forth in ASC 915, &quot;Development Stage Entities.&quot; Among the disclosures required by ASC 915, are that the Company&#146;s financial statements be identified as those of a development stage company, and that the statements of operations, stockholders' equity and cash flows disclose activity since the date of the Company's inception. The Company has elected a fiscal year ending on August 31.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>The interim audited financial statements included in this document have been prepared on the same basis as the annual financial statements and in management's opinion, reflect all adjustments, including normal recurring adjustments, necessary to present fairly the Company's financial position, results of operations and cash flows for the interim periods presented. </p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>The Company's financial statements have been prepared using accounting principles generally accepted in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has historically incurred losses, which raises substantial doubt about the Company's ability to continue as a going concern. The accompanying financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might result from the outcome of this uncertainty.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>The Company&#146;s financial statements are prepared using the accrual method of accounting. The Company has elected August 31 year-end. </p> <!--egx--> <p style='margin:0in;margin-bottom:.0001pt'>The preparation of financial statements in conformity with generally accepted accounting principles accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. In the opinion of management, all adjustments necessary in order to make the financial statements not misleading have been included. Actual results could differ from those estimates.</p> <!--egx--> <p style='margin:0in;margin-bottom:.0001pt'>In April 2009, the FASB issued FASB ASC 825-10-50 and FASB ASC 270 (&quot;FSP 107-1 AND APB 28-1 Interim Disclosures About Fair Value Of Financial Instruments&quot;), which increases the frequency of fair value disclosures to a quarterly basis instead of on an annual basis. The guidance relates to fair value disclosures for any financial instruments that are not currently reflected on an entity's balance sheet at fair value. FASB ASC 825-10-50 and FASB ASC 270 are effective for interim and annual periods ending after August 31, 2010. The adoption of FASB ASC 825-10-50 and FASB ASC 270 did not have a material impact on results of operations, cash flows, or financial position.</p> <!--egx--><pre>The Company considers all highly liquid investments with maturity of three months or less when purchased to be cash equivalents.</pre> <!--egx--><p style='margin:0in;margin-bottom:.0001pt'>The Company recognizes revenues and the related costs when persuasive evidence of an arrangement exists, delivery and acceptance has occurred or service has been rendered, the price is fixed or determinable, and collection of the resulting receivable is reasonably assured. Amounts invoiced or collected in advance of product delivery or providing services are recorded as deferred revenue. The Company accrues for warranty costs, sales returns, bad debts, and other allowances based on its historical experience.</p> <!--egx--> <p style='margin:0in;margin-bottom:.0001pt'>We account for non-employee stock-based compensation in accordance with ASC 718 and ASC Topic 505 (&quot;ASC 505&quot;). ASC 718 and ASC 505 require that we recognize compensation expense based on the estimated fair value of stock-based compensation granted to non-employees over the vesting period, which is generally the period during which services are rendered by the non-employees.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt'>Income Taxes - The Company accounts for its income taxes under the provisions of FASB-ASC-10 &quot;Accounting for Income Taxes.&quot; This statement requires the use of the asset and liability method of accounting for deferred income taxes. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax reporting purposes, at the applicable enacted tax rates. The Company provides a valuation allowance against its deferred tax assets when the future realizability of the assets is no longer considered to be more likely than not. There were no current or deferred income tax expenses or benefits due to the Company not having any revenue-generating operations for the period from Inception through November 30, 2012. While there was small revenue-generation in the period ending February 28, 2013; this revenue will not offset losses and will not incur any tax expense.</p> <!--egx--> <p style='margin:0in;margin-bottom:.0001pt'>Earnings per share is computed in accordance with the provisions of Financial Accounting Standards (FASB) Accounting Standards Codification (ASC) Topic 260 (SFAS No. 128, &quot;Earnings Per Share&quot;). Basic net income (loss) per share is computed using the weighted-average number of common shares outstanding during the period. Diluted earnings per share is computed using the weighted-average number of common shares outstanding during the period, as adjusted for the dilutive effect of the Company's outstanding convertible shares using the &quot;if converted&quot; method and dilutive potential common shares. Potentially dilutive securities include warrants, convertible stock, restricted shares, and contingently issuable shares.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt'>The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company's results of operations, financial position, or cash flow.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt'>The company received a shareholder loan during the development period of $3,513; this loan is not interest bearing and has no fixed terms for repayment.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>The company has a second loan from Alliance Real Estate Development; the amount of this loan is $7,000; this loan is not interest bearing and at the present time has no fixed terms for repayment; these terms will materialize on or prior to August 31, 2012. As of August 30, 2012 a renegotiation has taken place allowing for the terms of this loan to become material on August 31, 2015. In addition to this loan from Alliance Real Estate Development there was another loan taken on August 28, 2011 for $2,000 and a third loan from the same company in the amount of $1,466.81 on January 13, 2012. There was an additional loan taken out on April15, 2012 for $5,000 and another loan for $2,000 taken out August 27, 2012. Another loan was taken out on November 17, 2012 for $5,000.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>The Company neither owns nor leases any real or personal property. An officer of the corporation provides office services without charge. Such costs are immaterial to the financial statements and accordingly, have not been reflected therein</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt'>The company is currently issuing only one class of Common Stock, this has been issued at two different prices since inception.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>The initial offering of Common Stock was done at inception; there were 300,000 shares issued at $0.01per share ($ 3,000). The second offering which occurred through August 31, 2010, raised 130,000 for $0.10 per share ( $ 13,000). The third offering was done on September 27, 2010 and the Company issued 50,000 shares for $ 0.10 per share ($ 5,000)</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>The authorized share capital of the Company consists of 75,000,000 shares of common stock with $ .001 par value. As of December 31 and August 31, 2010, the Company has 755,000 and 705,000 shares of common stock issued and outstanding, respectively.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>As of February 28, 2013, through an executive decision 275,000 shares provided to Robert Kepe for services rendered has been reversed resulting in only 480,000 shares of issued common stock.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>As of February 28, 2013 a stock split (non-cash distribution) has occurred at a ratio of 78.646:1; resulting in the issued common stock rising from 480,000 shares to 37,750,000 shares of common stock issued.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt'>From inception through the present the company has received a percentage of the proceeds used for the purchase of common stock in the form of Paid-In Capital; the total amount of paid-in capital during this period is $47,745.&#171;</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt'>The company hasn&#146;t completed an entire fiscal year to this point, so no assumptions can be made to tax liability, losses, carryforwards, etc. Management does project a 35% tax rate will be applied to earnings, and as the company is still in the development stage, management does project that there will be a net (loss) for the year alleviating any tax liability.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt'>Future issuances of the Company's equity or debt securities will be required in order for the Company to continue to finance its operations and continue as a going concern. The Company's present revenues are insufficient to meet operating expenses. The financial statement of the Company have been prepared assuming that the Company will continue as a going concern, which contemplates, among other things, the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has incurred cumulative net losses of $70,627 since its inception and requires capital for its contemplated operational and marketing activities to take place. The Company's ability to raise additional capital through the future issuances of common stock is unknown. The obtainment of additional financing, the successful development of the Company's contemplated plan of operations, and its transition, ultimately, to the attainment of profitable operations are necessary for the Company to continue operations. The ability to successfully resolve these factors raise substantial doubt about the Company's ability to continue as a going concern. The financial statements of the Company do not include any adjustments that may result from the outcome of these aforementioned uncertainties.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt'>There is no commitment or contingency to disclose during the periods ended December 31 and August 31, 2010 through the current time.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt'>On March 18, 2013, the Company issued 175,000,000 common shares to Zahoor Ahmad for the conversion of debt payable to a related party.&#160; The issuance resulted in a change of control of the Company,</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>Effective March 21, 2013, the Company effectuated an increase in the authorized common shares from 500,000,000 to 750,000,000 common shares issued.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>With a record date of March 21, 2013 and a payment date of April 3, 2013, the Company effectuated a 2 for 1 forward stock split increasing the outstanding shares of the Company to 425,500,000 common shares. </p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>Subsequent Event - The Company has performed an evaluation of subsequent events in accordance with ASC Topic 855. 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Note 7 - Going Concern: Going Concern (Details) (USD $)
42 Months Ended
Feb. 28, 2013
Cumulative net losses $ 70,627
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Paid-In Capital (Policies)
6 Months Ended
Feb. 28, 2013
Policies  
Paid-In Capital

From inception through the present the company has received a percentage of the proceeds used for the purchase of common stock in the form of Paid-In Capital; the total amount of paid-in capital during this period is $47,745.«

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Note 6 - Income Taxes
6 Months Ended
Feb. 28, 2013
Notes  
Note 6 - Income Taxes

The company hasn’t completed an entire fiscal year to this point, so no assumptions can be made to tax liability, losses, carryforwards, etc. Management does project a 35% tax rate will be applied to earnings, and as the company is still in the development stage, management does project that there will be a net (loss) for the year alleviating any tax liability.

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Note 9 - Subsequent Transactions: Subsequent Transactions (Policies)
6 Months Ended
Feb. 28, 2013
Policies  
Subsequent Transactions

On March 18, 2013, the Company issued 175,000,000 common shares to Zahoor Ahmad for the conversion of debt payable to a related party.  The issuance resulted in a change of control of the Company,

 

Effective March 21, 2013, the Company effectuated an increase in the authorized common shares from 500,000,000 to 750,000,000 common shares issued.

 

With a record date of March 21, 2013 and a payment date of April 3, 2013, the Company effectuated a 2 for 1 forward stock split increasing the outstanding shares of the Company to 425,500,000 common shares.

 

Subsequent Event - The Company has performed an evaluation of subsequent events in accordance with ASC Topic 855. The Company is not aware of any subsequent events that would require recognition or disclosure in the financial statements.

XML 17 R28.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 8 - Commitment and Contingency: Commitment and Contingency (Policies)
6 Months Ended
Feb. 28, 2013
Policies  
Commitment and Contingency

There is no commitment or contingency to disclose during the periods ended December 31 and August 31, 2010 through the current time.

XML 18 R30.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 3 - Indebtness to a Related Party and Related Party Transaction: Indebtness to a Related Party and Related Party Transaction (Details) (USD $)
Nov. 17, 2012
Aug. 31, 2012
Aug. 27, 2012
Apr. 15, 2012
Jan. 13, 2012
Aug. 28, 2011
Sep. 11, 2009
Indebtness to Related Party $ 5,000 $ 7,000 $ 2,000 $ 5,000 $ 1,466.81 $ 2,000 $ 3,513
XML 19 R31.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 4 - Common Stock: Common Stock (Details) (USD $)
Feb. 28, 2013
Dec. 31, 2010
Sep. 27, 2010
Aug. 31, 2010
Sep. 11, 2009
Common Stock, Shares, Issued 480,000 755,000 50,000 130,000 300,000
Common Stock, 75,000,000 shares authorized ( par value $.001) and 755,000 shares issued and outstanding as of February 29, 2012 and August 31, 2011, respectively $ 0.001   $ 0.10 $ 0.10 $ 0.01
Offering Price     $ (5,000) $ (13,000) $ (3,000)
Common Stock, Shares Authorized 75,000,000        
Common Stock, Shares, Outstanding       705,000  
XML 20 R8.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 4 - Common Stock
6 Months Ended
Feb. 28, 2013
Notes  
Note 4 - Common Stock

The company is currently issuing only one class of Common Stock, this has been issued at two different prices since inception.

 

The initial offering of Common Stock was done at inception; there were 300,000 shares issued at $0.01per share ($ 3,000). The second offering which occurred through August 31, 2010, raised 130,000 for $0.10 per share ( $ 13,000). The third offering was done on September 27, 2010 and the Company issued 50,000 shares for $ 0.10 per share ($ 5,000)

 

The authorized share capital of the Company consists of 75,000,000 shares of common stock with $ .001 par value. As of December 31 and August 31, 2010, the Company has 755,000 and 705,000 shares of common stock issued and outstanding, respectively.

 

As of February 28, 2013, through an executive decision 275,000 shares provided to Robert Kepe for services rendered has been reversed resulting in only 480,000 shares of issued common stock.

 

As of February 28, 2013 a stock split (non-cash distribution) has occurred at a ratio of 78.646:1; resulting in the issued common stock rising from 480,000 shares to 37,750,000 shares of common stock issued.

XML 21 R32.htm IDEA: XBRL DOCUMENT v2.4.0.6
Paid-In Capital (Details) (USD $)
42 Months Ended
Feb. 28, 2013
Total amount of paid-in capital $ 47,745
XML 22 R2.htm IDEA: XBRL DOCUMENT v2.4.0.6
RJD Green, Inc. - (A Development Stage Company) - Balance Sheets - February 28, 2013 (USD $)
Feb. 28, 2013
Aug. 31, 2012
Current Assets:    
Cash $ 1,607 $ 1,466
Total Assets 1,607 1,466
Current Liabilities:    
Accrued expense 0 0
Payable to a related party 25,980 10,513
Total Liabilities 25,980 10,513
Shareholders' Equity;    
Common Stock, 75,000,000 shares authorized ( par value $.001) and 755,000 shares issued and outstanding as of February 29, 2012 and August 31, 2011, respectively 755 755
Paid in capital 47,745 47,745
Deficits to Present (72,873) (57,547)
Total Stockholders' Equity (24,373) (9,047)
Total Liabilities and Shareholders' Equity $ 1,607 $ 1,466
XML 23 R6.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 2 - Summary of Significant Accounting Policies
6 Months Ended
Feb. 28, 2013
Notes  
Note 2 - Summary of Significant Accounting Policies

BASIS OF PRESENTATION - DEVELOPMENT STAGE COMPANY

The Company has not earned any revenue from operations since inception. Accordingly, the Company's activities have been accounted for as those of a "Development Stage Enterprise" as set forth in ASC 915, "Development Stage Entities." Among the disclosures required by ASC 915, are that the Company’s financial statements be identified as those of a development stage company, and that the statements of operations, stockholders' equity and cash flows disclose activity since the date of the Company's inception. The Company has elected a fiscal year ending on August 31.

 

The interim audited financial statements included in this document have been prepared on the same basis as the annual financial statements and in management's opinion, reflect all adjustments, including normal recurring adjustments, necessary to present fairly the Company's financial position, results of operations and cash flows for the interim periods presented.

 

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.

 

The Company's financial statements have been prepared using accounting principles generally accepted in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has historically incurred losses, which raises substantial doubt about the Company's ability to continue as a going concern. The accompanying financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might result from the outcome of this uncertainty.

 

The Company’s financial statements are prepared using the accrual method of accounting. The Company has elected August 31 year-end.

 

USE OF ESTIMATES

The preparation of financial statements in conformity with generally accepted accounting principles accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. In the opinion of management, all adjustments necessary in order to make the financial statements not misleading have been included. Actual results could differ from those estimates.

 

FAIR VALUE OF FINANCIAL INSTRUMENTS

In April 2009, the FASB issued FASB ASC 825-10-50 and FASB ASC 270 ("FSP 107-1 AND APB 28-1 Interim Disclosures About Fair Value Of Financial Instruments"), which increases the frequency of fair value disclosures to a quarterly basis instead of on an annual basis. The guidance relates to fair value disclosures for any financial instruments that are not currently reflected on an entity's balance sheet at fair value. FASB ASC 825-10-50 and FASB ASC 270 are effective for interim and annual periods ending after August 31, 2010. The adoption of FASB ASC 825-10-50 and FASB ASC 270 did not have a material impact on results of operations, cash flows, or financial position.

 

CASH EQUIVALENTS

The Company considers all highly liquid investments with maturity of three months or less when purchased to be cash equivalents.

REVENUE RECOGNITION

The Company recognizes revenues and the related costs when persuasive evidence of an arrangement exists, delivery and acceptance has occurred or service has been rendered, the price is fixed or determinable, and collection of the resulting receivable is reasonably assured. Amounts invoiced or collected in advance of product delivery or providing services are recorded as deferred revenue. The Company accrues for warranty costs, sales returns, bad debts, and other allowances based on its historical experience.

 

 

STOCK-BASED COMPENSATION

We account for non-employee stock-based compensation in accordance with ASC 718 and ASC Topic 505 ("ASC 505"). ASC 718 and ASC 505 require that we recognize compensation expense based on the estimated fair value of stock-based compensation granted to non-employees over the vesting period, which is generally the period during which services are rendered by the non-employees.

 

INCOME TAXES

Income Taxes - The Company accounts for its income taxes under the provisions of FASB-ASC-10 "Accounting for Income Taxes." This statement requires the use of the asset and liability method of accounting for deferred income taxes. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax reporting purposes, at the applicable enacted tax rates. The Company provides a valuation allowance against its deferred tax assets when the future realizability of the assets is no longer considered to be more likely than not. There were no current or deferred income tax expenses or benefits due to the Company not having any revenue-generating operations for the period from Inception through November 30, 2012. While there was small revenue-generation in the period ending February 28, 2013; this revenue will not offset losses and will not incur any tax expense.

 

BASIC EARNINGS (LOSS) PER SHARE

Earnings per share is computed in accordance with the provisions of Financial Accounting Standards (FASB) Accounting Standards Codification (ASC) Topic 260 (SFAS No. 128, "Earnings Per Share"). Basic net income (loss) per share is computed using the weighted-average number of common shares outstanding during the period. Diluted earnings per share is computed using the weighted-average number of common shares outstanding during the period, as adjusted for the dilutive effect of the Company's outstanding convertible shares using the "if converted" method and dilutive potential common shares. Potentially dilutive securities include warrants, convertible stock, restricted shares, and contingently issuable shares.

 

IMPACT OF NEW ACCOUNTING STANDARDS

The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company's results of operations, financial position, or cash flow.

.

XML 24 R22.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 2 - Summary of Significant Accounting Policies: Impact of New Accounting Standards (Policies)
6 Months Ended
Feb. 28, 2013
Policies  
Impact of New Accounting Standards

The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company's results of operations, financial position, or cash flow.

XML 25 R24.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 4 - Common Stock: Common Stock (Policies)
6 Months Ended
Feb. 28, 2013
Policies  
Common Stock

The company is currently issuing only one class of Common Stock, this has been issued at two different prices since inception.

 

The initial offering of Common Stock was done at inception; there were 300,000 shares issued at $0.01per share ($ 3,000). The second offering which occurred through August 31, 2010, raised 130,000 for $0.10 per share ( $ 13,000). The third offering was done on September 27, 2010 and the Company issued 50,000 shares for $ 0.10 per share ($ 5,000)

 

The authorized share capital of the Company consists of 75,000,000 shares of common stock with $ .001 par value. As of December 31 and August 31, 2010, the Company has 755,000 and 705,000 shares of common stock issued and outstanding, respectively.

 

As of February 28, 2013, through an executive decision 275,000 shares provided to Robert Kepe for services rendered has been reversed resulting in only 480,000 shares of issued common stock.

 

As of February 28, 2013 a stock split (non-cash distribution) has occurred at a ratio of 78.646:1; resulting in the issued common stock rising from 480,000 shares to 37,750,000 shares of common stock issued.

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XML 27 R7.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 3 - Indebtness to a Related Party and Related Party Transaction
6 Months Ended
Feb. 28, 2013
Notes  
Note 3 - Indebtness to a Related Party and Related Party Transaction

The company received a shareholder loan during the development period of $3,513; this loan is not interest bearing and has no fixed terms for repayment.

 

The company has a second loan from Alliance Real Estate Development; the amount of this loan is $7,000; this loan is not interest bearing and at the present time has no fixed terms for repayment; these terms will materialize on or prior to August 31, 2012. As of August 30, 2012 a renegotiation has taken place allowing for the terms of this loan to become material on August 31, 2015. In addition to this loan from Alliance Real Estate Development there was another loan taken on August 28, 2011 for $2,000 and a third loan from the same company in the amount of $1,466.81 on January 13, 2012. There was an additional loan taken out on April15, 2012 for $5,000 and another loan for $2,000 taken out August 27, 2012. Another loan was taken out on November 17, 2012 for $5,000.

 

The Company neither owns nor leases any real or personal property. An officer of the corporation provides office services without charge. Such costs are immaterial to the financial statements and accordingly, have not been reflected therein

.

XML 28 R3.htm IDEA: XBRL DOCUMENT v2.4.0.6
RJD Green, Inc. (A Development Stage Company) - Statements of Operations - February 28, 2013 (USD $)
3 Months Ended 6 Months Ended 42 Months Ended
Feb. 28, 2013
Feb. 29, 2012
Feb. 28, 2013
Feb. 29, 2012
Feb. 28, 2013
Revenue $ 500   $ 500   $ 500
Operating Expenses:          
Organization Fees       325 3,507
Filing Fees     500 114 923
Legal and audit   147 1,985 147 8,251
Professional Services 2,914 836 4,114 2,512 32,790
Service paid in stock         27,500
Bank Fees 32 32 48 64 402
Total Operating Expenses: 2,946 1,015 6,647 3,162 73,373
Income ( Loss) before income taxes (2,446) (1,015) (6,147) (3,162) (72,873)
Provision for income taxes 0 0 0 0 0
Net loss $ (2,446) $ (1,015) $ (6,147) $ (3,162) $ (72,873)
Net loss per share ( basic and diluted) $ (0.003) $ (0.003) $ (0.008) $ (0.010)  
Weighted average common shares ( basic and diluted) 755,000 319,803 755,000 319,803  
XML 29 R17.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 2 - Summary of Significant Accounting Policies: Cash Equivalents (Policies)
6 Months Ended
Feb. 28, 2013
Policies  
Cash Equivalents
The Company considers all highly liquid investments with maturity of three months or less when purchased to be cash equivalents.
XML 30 R1.htm IDEA: XBRL DOCUMENT v2.4.0.6
Document and Entity Information (USD $)
6 Months Ended
Feb. 28, 2013
Apr. 11, 2013
Feb. 28, 2012
Document and Entity Information:      
Entity Registrant Name RJD Green, Inc.    
Document Type 10-Q    
Document Period End Date Feb. 28, 2013    
Amendment Flag false    
Entity Central Index Key 0001498210    
Current Fiscal Year End Date --08-31    
Entity Common Stock, Shares Outstanding   425,500,000  
Entity Public Float   $ 0 $ 0
Entity Filer Category Smaller Reporting Company    
Entity Current Reporting Status Yes    
Entity Voluntary Filers Yes    
Entity Well-known Seasoned Issuer No    
Document Fiscal Year Focus 2013    
Document Fiscal Period Focus Q2    
XML 31 R18.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 2 - Summary of Significant Accounting Policies: Revenue Recognition (Policies)
6 Months Ended
Feb. 28, 2013
Policies  
Revenue Recognition

The Company recognizes revenues and the related costs when persuasive evidence of an arrangement exists, delivery and acceptance has occurred or service has been rendered, the price is fixed or determinable, and collection of the resulting receivable is reasonably assured. Amounts invoiced or collected in advance of product delivery or providing services are recorded as deferred revenue. The Company accrues for warranty costs, sales returns, bad debts, and other allowances based on its historical experience.

XML 32 R4.htm IDEA: XBRL DOCUMENT v2.4.0.6
RJD Green, Inc. (A Development Stage Company) - Statements of Cash Flows - February 28, 2013 (USD $)
3 Months Ended 6 Months Ended 42 Months Ended
Feb. 28, 2013
Feb. 29, 2012
Feb. 28, 2013
Cash Flows From Operating Activities:      
Net loss $ (6,147) $ (1,015) $ (72,873)
Adjustments to reconcile net income (loss) to net cash (used in) operations 0 0 0
Common stock issued for service rendered 0 0 27,500
Changes in operating assets and liabilities 0 0 0
Increase (decrease) in accrued expense 0 0 0
Net Cash provided by (used in) operations (6,147) (1,015) (45,373)
Cash Flows From Investing Activities:      
Net cash provided by investing activities 0 0 0
Cash Flows From Financing Activities:      
Issuance of Common Stock 0 0 21,000
Borrowing from a related party 5,000 1,467 25,980
Net cash provided by financing activities 5,000 1,467 46,980
Net increase (decrease) (1,147) 452 1,607
Cash at the Beginning of the Period: 2,754 1,580 0
Cash at the End of the Period 1,607 2,032 1,607
Noncash investing and financing activities:      
Common stock issued for services rendered 0 0 27,500
Supplemental Disclosures of Cash Flow Information      
Interest paid 0 0 0
Income taxes paid $ 0 $ 0 $ 0
XML 33 R12.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 9 - Subsequent Transactions
6 Months Ended
Feb. 28, 2013
Notes  
Note 9 - Subsequent Transactions

On March 18, 2013, the Company issued 175,000,000 common shares to Zahoor Ahmad for the conversion of debt payable to a related party.  The issuance resulted in a change of control of the Company,

 

Effective March 21, 2013, the Company effectuated an increase in the authorized common shares from 500,000,000 to 750,000,000 common shares issued.

 

With a record date of March 21, 2013 and a payment date of April 3, 2013, the Company effectuated a 2 for 1 forward stock split increasing the outstanding shares of the Company to 425,500,000 common shares.

 

Subsequent Event - The Company has performed an evaluation of subsequent events in accordance with ASC Topic 855. The Company is not aware of any subsequent events that would require recognition or disclosure in the financial statements.

XML 34 R11.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 8 - Commitment and Contingency
6 Months Ended
Feb. 28, 2013
Notes  
Note 8 - Commitment and Contingency

There is no commitment or contingency to disclose during the periods ended December 31 and August 31, 2010 through the current time.

XML 35 R23.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 3 - Indebtness to a Related Party and Related Party Transaction: Indebtness to a Related Party and Related Party Transaction (Policies)
6 Months Ended
Feb. 28, 2013
Policies  
Indebtness to a Related Party and Related Party Transaction

The company received a shareholder loan during the development period of $3,513; this loan is not interest bearing and has no fixed terms for repayment.

 

The company has a second loan from Alliance Real Estate Development; the amount of this loan is $7,000; this loan is not interest bearing and at the present time has no fixed terms for repayment; these terms will materialize on or prior to August 31, 2012. As of August 30, 2012 a renegotiation has taken place allowing for the terms of this loan to become material on August 31, 2015. In addition to this loan from Alliance Real Estate Development there was another loan taken on August 28, 2011 for $2,000 and a third loan from the same company in the amount of $1,466.81 on January 13, 2012. There was an additional loan taken out on April15, 2012 for $5,000 and another loan for $2,000 taken out August 27, 2012. Another loan was taken out on November 17, 2012 for $5,000.

 

The Company neither owns nor leases any real or personal property. An officer of the corporation provides office services without charge. Such costs are immaterial to the financial statements and accordingly, have not been reflected therein

XML 36 R19.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 2 - Summary of Significant Accounting Policies: Stock-Based Compensation (Policies)
6 Months Ended
Feb. 28, 2013
Policies  
Stock-Based Compensation

We account for non-employee stock-based compensation in accordance with ASC 718 and ASC Topic 505 ("ASC 505"). ASC 718 and ASC 505 require that we recognize compensation expense based on the estimated fair value of stock-based compensation granted to non-employees over the vesting period, which is generally the period during which services are rendered by the non-employees.

XML 37 R15.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 2 - Summary of Significant Accounting Policies: Use of Estimates (Policies)
6 Months Ended
Feb. 28, 2013
Policies  
Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. In the opinion of management, all adjustments necessary in order to make the financial statements not misleading have been included. Actual results could differ from those estimates.

XML 38 R13.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 1 - Organization and Description of Business: Organization and Description of Business (Policies)
6 Months Ended
Feb. 28, 2013
Policies  
Organization and Description of Business

RJD Green Inc. (the "Company") was incorporated under the laws of the State of Nevada on September 10, 2009 and has been inactive since inception. The Company intends to serve as an Internet based e-commerce venture.

XML 39 R14.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 2 - Summary of Significant Accounting Policies: Basis of Presentation - Development Stage Company (Policies)
6 Months Ended
Feb. 28, 2013
Policies  
Basis of Presentation - Development Stage Company

The Company has not earned any revenue from operations since inception. Accordingly, the Company's activities have been accounted for as those of a "Development Stage Enterprise" as set forth in ASC 915, "Development Stage Entities." Among the disclosures required by ASC 915, are that the Company’s financial statements be identified as those of a development stage company, and that the statements of operations, stockholders' equity and cash flows disclose activity since the date of the Company's inception. The Company has elected a fiscal year ending on August 31.

 

The interim audited financial statements included in this document have been prepared on the same basis as the annual financial statements and in management's opinion, reflect all adjustments, including normal recurring adjustments, necessary to present fairly the Company's financial position, results of operations and cash flows for the interim periods presented.

 

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.

 

The Company's financial statements have been prepared using accounting principles generally accepted in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has historically incurred losses, which raises substantial doubt about the Company's ability to continue as a going concern. The accompanying financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might result from the outcome of this uncertainty.

 

The Company’s financial statements are prepared using the accrual method of accounting. The Company has elected August 31 year-end.

XML 40 R16.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 2 - Summary of Significant Accounting Policies: Fair Value of Financial Instruments (Policies)
6 Months Ended
Feb. 28, 2013
Policies  
Fair Value of Financial Instruments

In April 2009, the FASB issued FASB ASC 825-10-50 and FASB ASC 270 ("FSP 107-1 AND APB 28-1 Interim Disclosures About Fair Value Of Financial Instruments"), which increases the frequency of fair value disclosures to a quarterly basis instead of on an annual basis. The guidance relates to fair value disclosures for any financial instruments that are not currently reflected on an entity's balance sheet at fair value. FASB ASC 825-10-50 and FASB ASC 270 are effective for interim and annual periods ending after August 31, 2010. The adoption of FASB ASC 825-10-50 and FASB ASC 270 did not have a material impact on results of operations, cash flows, or financial position.

XML 41 R34.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 9 - Subsequent Transactions: Subsequent Transactions (Details)
Mar. 18, 2013
Common shares issued 175,000,000
XML 42 R21.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 2 - Summary of Significant Accounting Policies: Basic Earnings (Loss) Per Share (Policies)
6 Months Ended
Feb. 28, 2013
Policies  
Basic Earnings (Loss) Per Share

Earnings per share is computed in accordance with the provisions of Financial Accounting Standards (FASB) Accounting Standards Codification (ASC) Topic 260 (SFAS No. 128, "Earnings Per Share"). Basic net income (loss) per share is computed using the weighted-average number of common shares outstanding during the period. Diluted earnings per share is computed using the weighted-average number of common shares outstanding during the period, as adjusted for the dilutive effect of the Company's outstanding convertible shares using the "if converted" method and dilutive potential common shares. Potentially dilutive securities include warrants, convertible stock, restricted shares, and contingently issuable shares.

XML 43 R26.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 6 - Income Taxes: Income Taxes (Policies)
6 Months Ended
Feb. 28, 2013
Policies  
Income Taxes

The company hasn’t completed an entire fiscal year to this point, so no assumptions can be made to tax liability, losses, carryforwards, etc. Management does project a 35% tax rate will be applied to earnings, and as the company is still in the development stage, management does project that there will be a net (loss) for the year alleviating any tax liability.

XML 44 R5.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 1 - Organization and Description of Business
6 Months Ended
Feb. 28, 2013
Notes  
Note 1 - Organization and Description of Business

RJD Green Inc. (the "Company") was incorporated under the laws of the State of Nevada on September 10, 2009 and has been inactive since inception. The Company intends to serve as an Internet based e-commerce venture.

XML 45 R10.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 7 - Going Concern
6 Months Ended
Feb. 28, 2013
Notes  
Note 7 - Going Concern

Future issuances of the Company's equity or debt securities will be required in order for the Company to continue to finance its operations and continue as a going concern. The Company's present revenues are insufficient to meet operating expenses. The financial statement of the Company have been prepared assuming that the Company will continue as a going concern, which contemplates, among other things, the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has incurred cumulative net losses of $70,627 since its inception and requires capital for its contemplated operational and marketing activities to take place. The Company's ability to raise additional capital through the future issuances of common stock is unknown. The obtainment of additional financing, the successful development of the Company's contemplated plan of operations, and its transition, ultimately, to the attainment of profitable operations are necessary for the Company to continue operations. The ability to successfully resolve these factors raise substantial doubt about the Company's ability to continue as a going concern. The financial statements of the Company do not include any adjustments that may result from the outcome of these aforementioned uncertainties.

 

XML 46 R27.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 7 - Going Concern: Going Concern (Policies)
6 Months Ended
Feb. 28, 2013
Policies  
Going Concern

Future issuances of the Company's equity or debt securities will be required in order for the Company to continue to finance its operations and continue as a going concern. The Company's present revenues are insufficient to meet operating expenses. The financial statement of the Company have been prepared assuming that the Company will continue as a going concern, which contemplates, among other things, the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has incurred cumulative net losses of $70,627 since its inception and requires capital for its contemplated operational and marketing activities to take place. The Company's ability to raise additional capital through the future issuances of common stock is unknown. The obtainment of additional financing, the successful development of the Company's contemplated plan of operations, and its transition, ultimately, to the attainment of profitable operations are necessary for the Company to continue operations. The ability to successfully resolve these factors raise substantial doubt about the Company's ability to continue as a going concern. The financial statements of the Company do not include any adjustments that may result from the outcome of these aforementioned uncertainties.

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Note 2 - Summary of Significant Accounting Policies: Income Taxes (Policies)
6 Months Ended
Feb. 28, 2013
Policies  
Income Taxes

Income Taxes - The Company accounts for its income taxes under the provisions of FASB-ASC-10 "Accounting for Income Taxes." This statement requires the use of the asset and liability method of accounting for deferred income taxes. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax reporting purposes, at the applicable enacted tax rates. The Company provides a valuation allowance against its deferred tax assets when the future realizability of the assets is no longer considered to be more likely than not. There were no current or deferred income tax expenses or benefits due to the Company not having any revenue-generating operations for the period from Inception through November 30, 2012. While there was small revenue-generation in the period ending February 28, 2013; this revenue will not offset losses and will not incur any tax expense.