0001014897-15-000073.txt : 20150317 0001014897-15-000073.hdr.sgml : 20150317 20150317161241 ACCESSION NUMBER: 0001014897-15-000073 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20141130 FILED AS OF DATE: 20150317 DATE AS OF CHANGE: 20150317 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: 15706509 BUSINESS ADDRESS: STREET 1: 4142 SOUTH HARVARD STREET 2: SUITE D3 CITY: TULSA STATE: OK ZIP: 74135 BUSINESS PHONE: 918-551-7883 MAIL ADDRESS: STREET 1: 4142 SOUTH HARVARD STREET 2: SUITE D3 CITY: TULSA STATE: OK ZIP: 74135 10-Q 1 rjdgreen10q1q15v3.htm FORM 10-Q RJD Green Form 10Q

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 November 30, 2014


-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)



 

 

 

4142 South Harvard, Suite D3

 

 

Tulsa, OK 74135

 

(918) 551-7883

(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  [ ]




1




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, March 17, 2015:

Common Stock – 137,090,000




DOCUMENTS INCORPORATED BY REFERENCE


  None.




2




Table of Contents

 

 

 

 

 

Page

Part I.

Financial Information

 

 

 

 

Item 1.  

Financial Statements (Unaudited)

 

 

 

 

 

Balance Sheets as of November 30, 2014 (Unaudited) and August 31, 2014 (Audited)

4

 

 

 

 

Unaudited Statements of Operations -

 

 

For the Three Months Ended November 30, 2013 and 2014

5

 

 

 

 

Unaudited Statements of Cash Flows -

 

 

For the Three Months Ended November 30, 2013 and 2014

6

 

 

 

 

Notes to Unaudited Financial Statements -

7

 

 

 

Item 2.

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

12

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.

Balance Sheets


 

 

November 30, 2014

(unaudited)

 

 August 31, 2014

(audited)

Assets:


Current assets:

 

 

 

 

Cash and cash equivalents 

 $

10,141

$

10,141


Long-term assets:

Deposit (Note 5)

 

216,843

 

231,773

 

 

 

 

 

Total assets

$

226,984

$

241,914



Liabilities and Shareholders’ Equity:


Current liabilities:

Accounts payable

$

5,619

$


5,619


Going concern (Note 2)

Commitment (Note 5)


Stockholders’ equity:

 

 

 

 

Common stock, 750,000,000 shares authorized (par value $0.001)  and 137,090,000 and 167,090,000 shares issued and outstanding as of  November 30, 2014 and August 31, 2014 respectively (Note 3)

 

 137,090

 

 167,090

Additional paid-in capital

 

   505,253

 

  490,183

Donated capital (Note 4)

Discount on common stock

 

49,645  

(27,500)

 

  45,845

(27,500)

Accumulated deficit

 

 (443,123)

 

   (439,323)

 

 

221,365   

 

 236,295

Stockholders' equity

$

  226,984

$

 241,914  






The accompanying notes are an integral part of these unaudited interim financial statements.




4



RJD GREEN, INC.

Statements of Operations and Comprehensive Loss

(Unaudited)

 

 

For the Three Months Ended November 30, 2014

 

For the Three Months Ended November 30, 2013

 

Revenue

$

   -

$

-

 

 

 

 

 

 

 

Operating Expenses:


Professional fees (Note 4)

 

3,000

 

9,725

 

Filing fees (Note 4)

 

800

 

900

 

Legal and audit

 

-

 

6,878

 

 

 

 

 

 

 

Loss before income taxes

 

       (3,800)

 

 (17,503)

 

 

 

 

 

 

 

Provision for income taxes

 

     -

 

    -   

 

 

 

 

 

 

 

Net loss and comprehensive loss

$

(3,800)

$

(17,503)

 

 

 

 

 

 

 

Net loss per share (basic and diluted)

$

   (0.00)

$

(0.00)

 

Weighted average common shares (basic and diluted)

 

163,756,667

 

425,500,000

 


The accompanying notes are an integral part of these unaudited interim financial statements.




5




RJD GREEN, INC.

Statements of Cash Flows

(Unaudited)

 

 

 

For the Three Months Ended November 30, 2014

 

For the Three Months Ended November 30, 2013

 

 

 

 

 

 

 

Operating Activities

 

 

 

 

 

Net loss

$

 (3,800)

$

 (17,503)

 


Adjustments to reconcile net loss to net cash:


Donated capital

 

3,800

$

17,503

Net cash used in operations

 

-

 

 -

 

 

 

 

 

 

 

 

 

 

 

 

 

Cash and cash equivalents at the beginning of the period:

 

10,141

 

 50

 

 

 

 

 

 

 

Cash and cash equivalents at the end of the period:

$

 10,141

$

 50



The accompanying notes are an integral part of these unaudited interim financial statements.



6



RJD GREEN, INC.

Notes to the Financial Statements (Unaudited)


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. In June of 2013, the Company was repositioned as a holding company with a focus of acquiring and managing assets and companies within three sectors; green environmental, energy, and specialty contracting services.


NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES


BASIS OF PRESENTATION


These financial statements and notes are prepared in accordance with accounting principles generally accepted in the United States and are expressed in US dollars. The Company’s fiscal year-end is August 31.


These unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information and with the instructions to Securities and Exchange Commission (“SEC”) Form 10-Q. They do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. Therefore, these interim financial statements should be read in conjunction with the Company’s audited financial statements and notes thereto for the year ended August 31, 2014, included in the Company’s Annual Report on Form 10-K filed March 3, 2015 with the SEC.


The financial statements included herein are unaudited; however, they contain all normal recurring accruals and adjustments that, in the opinion of management, are necessary to present fairly the Company’s financial position at November 30, 2014, and the results of its operations and its cash flows for the three months ended November 30, 2014. The results of operations for the period ended November 30, 2014 are not necessarily indicative of the results to be expected for future quarters or the full year.


GOING CONCERN


The Company has no source of recurring revenues, $4,522 of working capital and an accumulated deficit of $443,123 as of November 30, 2014. The Company’s continuation as a going concern is dependent on its ability to generate sufficient cash flows from operations to meet its obligations and/or obtain additional financing, as may be required.




7



The accompanying financial statements have been prepared assuming that the Company will continue as a going concern; however, the above condition raises substantial doubt about the Company’s ability to do so. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern.


USE OF ESTIMATES


The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements, and reported amounts of revenue and expenses during the reporting period.  The Company regularly evaluates estimates relating to deferred income tax valuations and financial instruments valuations. Actual results could differ materially from those estimates.


REVENUE RECOGNITION


The Company’s revenue recognition policy complies with the requirements of ASC 605 – Revenue Recognition (Topic 605). Revenue is recognized when i) persuasive evidence of an arrangement exists, ii) delivery has occurred, iii) the sales price is fixed or determinable, iv) collection is probable and v) obligations have been substantially performed pursuant to the terms of the arrangement.


CASH AND CASH EQUIVALENTS


Cash and cash equivalents include cash on hand and on deposit at banking institutions as well as all highly liquid short-term investments with original maturities of 90 days or less or may be redeemed within this period with insignificant penalties. The Company had cash equivalents of $10,141 as of November 30, 2014 and August 31, 2014.


FAIR VALUE OF FINANCIAL INSTRUMENTS


The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) 820-10, (formerly SFAS No.157), “Fair Value Measurements and Disclosures" for financial assets and liabilities. FASB ASC 820-10 provides a framework for measuring fair value and requires expanded disclosures regarding fair value measurements. FASB ASC 820-10 defines fair value as the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. FASB ASC 820-10 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs, where available.




8



Level 1:  Quoted prices in active markets for identical assets or liabilities.


Level 2:  Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities.


Level 3:  Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.


The Company’s cash and cash equivalents of $10,141 are measured at fair value on a recurring basis using Level 1.


INCOME TAXES


Under ASC 740, "Income Taxes", deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Valuation allowances are established when it is not more likely than not that some or all of the deferred tax assets will be realized.


LOSS PER COMMON SHARE


Basic loss per common share excludes dilution and is computed by dividing net loss by the weighted average number of common shares outstanding during the period. Diluted loss per common share reflect the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the loss of the entity. As of November 30, 2014 and August 31, 2014, there are no outstanding dilutive securities.


RECENT ACCOUNTING PRONOUNCEMENTS – Not Yet Adopted


The Company has evaluated all recent accounting pronouncements and determined that they would not have a material impact on the Company’s financial statements or disclosures.




9



RECENT ACCOUNTING PRONOUNCEMENTS – Adopted


In April 2013, the FASB issued ASU No. 2013-07, Presentation of Financial Statements (Top 205): Liquidation Basis of Accounting. The objective of ASU No. 2013-07 is to clarify when an entity should apply the liquidation basis of accounting and to provide principles for the measurement of assets and liabilities under the liquidation basis of accounting, as well as any required disclosures. The amendments in this standard is effective prospectively for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. There was no effect upon adoption of ASU No. 2013-07 on the Company’s financial statements.


NOTE 3- COMMON STOCK


The Company is authorized to issue 750,000,000 shares of common stock at a par value of $0.001 per share.


Three month period ended November 30, 2014

On November 20, 2014, Equitas Resources LLC returned, and the Company cancelled, 30,000,000 share of common stock in treasury that had been previously issued to Equitas Resources, LLC as part of the share purchase agreement for Silex Holdings Inc. (Note 5).


As of November 30, 2014, the Company had 137,090,000 common shares issued and outstanding. There were no common shares issued during the three months ended November 30, 2014.


NOTE 4 - DUE TO RELATED PARTIES AND RELATED PARTY TRANSACTIONS


During the three months ended November 30, 2014:

·

the Company received donated capital from a director for $3,000.

·

the Company received donated capital from a company controlled by a common director for $800.


As at November 30, 2014, the Company had no amounts owing to related parties.


The above transactions were recorded at their exchange amounts, being the amounts agreed to by the related parties.




10



NOTE 5 - COMMITMENT


On May 21, 2013, the Company entered into a definitive agreement with the shareholders of Silex Holdings Inc. (“Silex”). Pursuant to the agreement, and subsequent amendment on November 1, 2013, the Company will purchase all of the outstanding securities of Silex in exchange for 129,090,000 common shares of the Company and the retirement of 387,500,000 shares. The shares were issued and retired respectively during the year ended August 31, 2014 in anticipation of the completion of the agreement. The Company anticipates that the acquisition will be completed in the fiscal year ending August 31, 2015. Silex shall be a wholly owned subsidiary of the Company. The completion date of the agreement is subject to the completion of the audits of Silex for years ended August 31, 2014 and 2013, and SEC approval for the Company’s pending S-1 filing.




11



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 does 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 November 30, 2013, we did not receive any revenues.  We paid $9,725 for professional services, $900 in filing fees, and $6,878 in legal and audit.  As a result, we had net loss of $17,503 for the three months ended November 30, 2013.


In comparison, for the three months ended November 30, 2014, we did not receive any revenues.  We had professional services fees of $3,000 and $800 in filing fees. As a result, we had net loss of $3,800 for the three months ended November 30, 2014.


The decrease in net loss for the three months ended November 30, 2014 compared to the three months ended November 30, 2013 was caused primarily by the decrease in legal and audit, and professional services during this period.


Critical Accounting Policies and Estimates


During the three months ended November 30, 2014 there have been no significant changes in our critical accounting policies.


Recent Accounting Pronouncements


During the three months ended November 30, 2014, there have been no new accounting pronouncements which are expected to significantly impact our financial statements.


Liquidity and Capital Resources


For the three months ended November 30, 2014, and November 30, 2013, we did not pursue any financing or investing activities.




12



In June of 2013, the registrant was repositioned as a holding company with the focus of acquiring and managing assets and companies within environmental, energy, and specialty contracting services. We currently have cash assets of $10,041. The Company’s continuation as a going concern is dependent on its ability to generate sufficient cash-flows from operations to meet its obligations and/or obtain additional financing, as may be required. We believe that the cash we have available will sustain us for six 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 November 30, 2014, 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 November 30, 2014.  Based on this evaluation, our chief executive officer and principal financial officers have concluded such controls and procedures to be ineffective as of November 30, 2014 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.DEF**   XBRL Taxonomy Extension Definition Linkbase Document

101.CAL**   XBRL Taxonomy Extension Calculation 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/ Rex Washburn

     Rex Washburn

     Chief Executive Officer


/s/ Mike La Lond

     Mike La Lond

     Chief Financial Officer



Dated: March 17, 2015




15



EX-31 2 rjdgreen10q1q15ex31.htm EXHIBIT 31 302 Certification

Exhibit 31.1

302 CERTIFICATION


I, Rex Washburn, 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: March 17, 2015

/s/Rex Washburn

Rex Washburn

Chief Executive Officer




Exhibit 31.2

302 CERTIFICATION


I, Mike LaLond, 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: March 17, 2015

/s/Mike LaLond

Mike LaLond

Chief Financial Officer




EX-32 3 rjdgreen10q1q15ex32.htm EXHIBIT 32 906 Certification

Exhibit 32.1

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 three months ended November 30, 2014 (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/Rex Washburn

Rex Washburn

Chief Executive Officer


March 17, 2015




Exhibit 32.2

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 three months ended November 30, 2014 (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/Mike LaLond

Mike LaLond

Chief Financial Officer


March 17, 2015




EX-101.INS 4 rjdg-20141130.xml XBRL INSTANCE DOCUMENT 10141 10141 216843 231773 226984 241914 5619 5619 5619 5619 137090 167090 505253 490183 49645 45845 -27500 -27500 -443123 -439323 221365 236295 226984 241914 3800 17503 0 0 0 0 10141 50 10141 50 0 0 3000 9725 800 900 0 6878 3800 17503 -3800 -17503 0 0 -3800 -17503 0 0 163756667 425500000 10-Q 2014-11-30 false RJD Green, Inc. 0001498210 --08-31 137090000 0 Smaller Reporting Company Yes Yes No 2015 Q1 <!--egx--><p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>RJD Green Inc. (the &#147;Company&#148;) was incorporated under the laws of the State of Nevada on September 10, 2009. In June of 2013, the Company was repositioned as a holding company with a focus of acquiring and managing assets and companies within three sectors; green environmental, energy, and specialty contracting services.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>BASIS OF PRESENTATION </p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>These financial statements and notes are prepared in accordance with accounting principles generally accepted in the United States and are expressed in US dollars. The Company&#146;s fiscal year-end is August 31. </p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>These unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information and with the instructions to Securities and Exchange Commission (&#147;SEC&#148;) Form 10-Q. They do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. Therefore, these interim financial statements should be read in conjunction with the Company&#146;s audited financial statements and notes thereto for the year ended August 31, 2014, included in the Company&#146;s Annual Report on Form 10-K filed March 3, 2015 with the SEC.</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'> The financial statements included herein are unaudited; however, they contain all normal recurring accruals and adjustments that, in the opinion of management, are necessary to present fairly the Company&#146;s financial position at November 30, 2014, and the results of its operations and its cash flows for the three months ended November 30, 2014. The results of operations for the period ended November 30, 2014 are not necessarily indicative of the results to be expected for future quarters or the full year.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>GOING CONCERN</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>The Company has no source of recurring revenues, $4,522 of working capital and an accumulated deficit of $(443,123) as of November 30, 2014. The Company&#146;s continuation as a going concern is dependent on its ability to generate sufficient cash flows from operations to meet its obligations and/or obtain additional financing, as may be required.</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>The accompanying financial statements have been prepared assuming that the Company will continue as a going concern; however, the above condition raises substantial doubt about the Company&#146;s ability to do so. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>USE OF ESTIMATES</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements, and reported amounts of revenue and expenses during the reporting period. &#160;The Company regularly evaluates estimates relating to deferred income tax valuations and financial instruments valuations. Actual results could differ materially from those estimates.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>REVENUE RECOGNITION</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>The Company&#146;s revenue recognition policy complies with the requirements of ASC 605 &#150; Revenue Recognition (Topic 605). Revenue is recognized when i) persuasive evidence of an arrangement exists, ii) delivery has occurred, iii) the sales price is fixed or determinable, iv) collection is probable and v) obligations have been substantially performed pursuant to the terms of the arrangement.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>CASH AND CASH EQUIVALENTS</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>Cash and cash equivalents include cash on hand and on deposit at banking institutions as well as all highly liquid short-term investments with original maturities of 90 days or less or may be redeemed within this period with insignificant penalties. The Company had cash equivalents of $10,141 as of November 30, 2014 and August 31, 2014.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>FAIR VALUE OF FINANCIAL INSTRUMENTS</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) 820-10, (formerly SFAS No.157), &#147;Fair Value Measurements and Disclosures&quot; for financial assets and liabilities. FASB ASC 820-10 provides a framework for measuring fair value and requires expanded disclosures regarding fair value measurements. FASB ASC 820-10 defines fair value as the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. FASB ASC 820-10 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs, where available.</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>Level 1:&#160; Quoted prices in active markets for identical assets or liabilities.</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>Level 2:&#160; Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities.</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>Level 3:&#160; Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>The Company&#146;s cash and cash equivalents of $10,141 are measured at fair value on a recurring basis using Level 1.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>INCOME TAXES</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>Under ASC 740, &quot;Income Taxes&quot;, deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Valuation allowances are established when it is not more likely than not that some or all of the deferred tax assets will be realized.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>LOSS PER COMMON SHARE</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>Basic loss per common share excludes dilution and is computed by dividing net loss by the weighted average number of common shares outstanding during the period. Diluted loss per common share reflect the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the loss of the entity. As of November 30, 2014 and August 31, 2014, there are no outstanding dilutive securities.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>RECENT ACCOUNTING PRONOUNCEMENTS &#150; Not Yet Adopted</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>The Company has evaluated all recent accounting pronouncements and determined that they would not have a material impact on the Company&#146;s financial statements or disclosures.</p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>RECENT ACCOUNTING PRONOUNCEMENTS &#150; Adopted</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>In April 2013, the FASB issued ASU No. 2013-07, Presentation of Financial Statements (Top 205): Liquidation Basis of Accounting. The objective of ASU No. 2013-07 is to clarify when an entity should apply the liquidation basis of accounting and to provide principles for the measurement of assets and liabilities under the liquidation basis of accounting, as well as any required disclosures. The amendments in this standard is effective prospectively for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. There was no effect upon adoption of ASU No. 2013-07 on the Company&#146;s financial statements.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>NOTE 3- COMMON STOCK</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>The Company is authorized to issue 750,000,000 shares of common stock at a par value of $0.001 per share.</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'><u>Three month period ended November 30, 2014</u></p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>On November 20, 2014, Equitas Resources LLC returned, and the Company cancelled, 30,000,000 share of common stock in treasury that had been previously issued to Equitas Resources, LLC as part of the share purchase agreement for Silex Holdings Inc. (Note 5).</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>As of November 30, 2014, the Company had 137,090,000 common shares issued and outstanding. There were no common shares issued during the three months ended November 30, 2014.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>NOTE 4 - DUE TO RELATED PARTIES AND RELATED PARTY TRANSACTIONS</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>During the three months ended November 30, 2014:</p> <p style='margin:0in;margin-bottom:.0001pt;margin-left:57.35pt;text-align:justify;text-justify:inter-ideograph;text-indent:-.25in'><font style='font-family:Symbol'>&#183;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>the Company received donated capital from a director for $3,000.</p> <p style='margin:0in;margin-bottom:.0001pt;margin-left:57.35pt;text-align:justify;text-justify:inter-ideograph;text-indent:-.25in'><font style='font-family:Symbol'>&#183;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>the Company received donated capital from a company controlled by a common director for $800.</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>As at November 30, 2014, the Company had no amounts owing to related parties. </p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>The above transactions were recorded at their exchange amounts, being the amounts agreed to by the related parties.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>NOTE 5 - COMMITMENT </p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>On May 21, 2013, the Company entered into a definitive agreement with the shareholders of Silex Holdings Inc. (&#147;Silex&#148;). Pursuant to the agreement, and subsequent amendment on November 1, 2013, the Company will purchase all of the outstanding securities of Silex in exchange for 129,090,000 common shares of the Company and the retirement of 387,500,000 shares. The shares were issued and retired respectively during the year ended August 31, 2014 in anticipation of the completion of the agreement. The Company anticipates that the acquisition will be completed in the fiscal year ending August 31, 2015. Silex shall be a wholly owned subsidiary of the Company. The completion date of the agreement is subject to the completion of the audits of Silex for years ended August 31, 2014 and 2013, and SEC approval for the Company&#146;s pending S-1 filing.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>BASIS OF PRESENTATION </p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>These financial statements and notes are prepared in accordance with accounting principles generally accepted in the United States and are expressed in US dollars. The Company&#146;s fiscal year-end is August 31. </p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>These unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information and with the instructions to Securities and Exchange Commission (&#147;SEC&#148;) Form 10-Q. They do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. Therefore, these interim financial statements should be read in conjunction with the Company&#146;s audited financial statements and notes thereto for the year ended August 31, 2014, included in the Company&#146;s Annual Report on Form 10-K filed March 3, 2015 with the SEC.</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'> The financial statements included herein are unaudited; however, they contain all normal recurring accruals and adjustments that, in the opinion of management, are necessary to present fairly the Company&#146;s financial position at November 30, 2014, and the results of its operations and its cash flows for the three months ended November 30, 2014. The results of operations for the period ended November 30, 2014 are not necessarily indicative of the results to be expected for future quarters or the full year.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>GOING CONCERN</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>The Company has no source of recurring revenues, $4,522 of working capital and an accumulated deficit of $(443,123) as of November 30, 2014. The Company&#146;s continuation as a going concern is dependent on its ability to generate sufficient cash flows from operations to meet its obligations and/or obtain additional financing, as may be required.</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>The accompanying financial statements have been prepared assuming that the Company will continue as a going concern; however, the above condition raises substantial doubt about the Company&#146;s ability to do so. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>USE OF ESTIMATES</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements, and reported amounts of revenue and expenses during the reporting period. &#160;The Company regularly evaluates estimates relating to deferred income tax valuations and financial instruments valuations. Actual results could differ materially from those estimates.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>REVENUE RECOGNITION</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>The Company&#146;s revenue recognition policy complies with the requirements of ASC 605 &#150; Revenue Recognition (Topic 605). Revenue is recognized when i) persuasive evidence of an arrangement exists, ii) delivery has occurred, iii) the sales price is fixed or determinable, iv) collection is probable and v) obligations have been substantially performed pursuant to the terms of the arrangement.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>CASH AND CASH EQUIVALENTS</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>Cash and cash equivalents include cash on hand and on deposit at banking institutions as well as all highly liquid short-term investments with original maturities of 90 days or less or may be redeemed within this period with insignificant penalties. The Company had cash equivalents of $10,141 as of November 30, 2014 and August 31, 2014.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>FAIR VALUE OF FINANCIAL INSTRUMENTS</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) 820-10, (formerly SFAS No.157), &#147;Fair Value Measurements and Disclosures&quot; for financial assets and liabilities. FASB ASC 820-10 provides a framework for measuring fair value and requires expanded disclosures regarding fair value measurements. FASB ASC 820-10 defines fair value as the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. FASB ASC 820-10 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs, where available.</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>Level 1:&#160; Quoted prices in active markets for identical assets or liabilities.</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>Level 2:&#160; Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities.</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>Level 3:&#160; Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>The Company&#146;s cash and cash equivalents of $10,141 are measured at fair value on a recurring basis using Level 1.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>INCOME TAXES</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>Under ASC 740, &quot;Income Taxes&quot;, deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Valuation allowances are established when it is not more likely than not that some or all of the deferred tax assets will be realized.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>LOSS PER COMMON SHARE</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>Basic loss per common share excludes dilution and is computed by dividing net loss by the weighted average number of common shares outstanding during the period. Diluted loss per common share reflect the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the loss of the entity. As of November 30, 2014 and August 31, 2014, there are no outstanding dilutive securities.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>RECENT ACCOUNTING PRONOUNCEMENTS &#150; Not Yet Adopted</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>The Company has evaluated all recent accounting pronouncements and determined that they would not have a material impact on the Company&#146;s financial statements or disclosures.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>RECENT ACCOUNTING PRONOUNCEMENTS &#150; Adopted</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph'>In April 2013, the FASB issued ASU No. 2013-07, Presentation of Financial Statements (Top 205): Liquidation Basis of Accounting. The objective of ASU No. 2013-07 is to clarify when an entity should apply the liquidation basis of accounting and to provide principles for the measurement of assets and liabilities under the liquidation basis of accounting, as well as any required disclosures. The amendments in this standard is effective prospectively for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. There was no effect upon adoption of ASU No. 2013-07 on the Company&#146;s financial statements.</p> 4522 -443123 10141 3000 800 0001498210 2014-09-01 2014-11-30 0001498210 2014-11-30 0001498210 fil:UnauditedMember 2014-11-30 0001498210 fil:AuditedMember 2014-08-31 0001498210 2013-09-01 2013-11-30 0001498210 2014-08-31 0001498210 2013-08-31 iso4217:USD shares iso4217:USD shares EX-101.SCH 5 rjdg-20141130.xsd XBRL TAXONOMY EXTENSION SCHEMA DOCUMENT 000040 - Statement - RJD Green Inc. - Statement of Cash Flows link:presentationLink link:definitionLink link:calculationLink 000160 - Disclosure - Note 2 - Summary of Significant Accounting Policies: Income Taxes (Policies) link:presentationLink link:definitionLink link:calculationLink 000090 - Disclosure - Note 5 Commitment link:presentationLink link:definitionLink link:calculationLink 000170 - Disclosure - Note 2 - Summary of Significant Accounting Policies: Loss Per Common Share (Policies) link:presentationLink link:definitionLink link:calculationLink 000080 - 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Note 5 Commitment
3 Months Ended
Nov. 30, 2014
Notes  
Note 5 Commitment

NOTE 5 - COMMITMENT

 

On May 21, 2013, the Company entered into a definitive agreement with the shareholders of Silex Holdings Inc. (“Silex”). Pursuant to the agreement, and subsequent amendment on November 1, 2013, the Company will purchase all of the outstanding securities of Silex in exchange for 129,090,000 common shares of the Company and the retirement of 387,500,000 shares. The shares were issued and retired respectively during the year ended August 31, 2014 in anticipation of the completion of the agreement. The Company anticipates that the acquisition will be completed in the fiscal year ending August 31, 2015. Silex shall be a wholly owned subsidiary of the Company. The completion date of the agreement is subject to the completion of the audits of Silex for years ended August 31, 2014 and 2013, and SEC approval for the Company’s pending S-1 filing.

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Note 4 Due To Related Parties and Related Party Transactions
3 Months Ended
Nov. 30, 2014
Notes  
Note 4 Due To Related Parties and Related Party Transactions

NOTE 4 - DUE TO RELATED PARTIES AND RELATED PARTY TRANSACTIONS

 

During the three months ended November 30, 2014:

·         the Company received donated capital from a director for $3,000.

·         the Company received donated capital from a company controlled by a common director for $800.

 

As at November 30, 2014, the Company had no amounts owing to related parties.

 

The above transactions were recorded at their exchange amounts, being the amounts agreed to by the related parties.

XML 15 R2.htm IDEA: XBRL DOCUMENT v2.4.1.9
RJD Green Inc. - Balance Sheets (USD $)
Nov. 30, 2014
Aug. 31, 2014
Stockholders' equity    
Accumulated deficit $ (443,123)us-gaap_RetainedEarningsAccumulatedDeficit  
Unaudited    
Current assets    
Cash and cash equivalents 10,141us-gaap_CashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementScenarioAxis
= fil_UnauditedMember
 
Long term assets:    
Deposit 216,843us-gaap_Deposits
/ us-gaap_StatementScenarioAxis
= fil_UnauditedMember
 
Total assets 226,984us-gaap_Assets
/ us-gaap_StatementScenarioAxis
= fil_UnauditedMember
 
Current liabilities    
Accounts payable 5,619us-gaap_AccountsPayableCurrentAndNoncurrent
/ us-gaap_StatementScenarioAxis
= fil_UnauditedMember
 
Total Liabilities 5,619us-gaap_Liabilities
/ us-gaap_StatementScenarioAxis
= fil_UnauditedMember
 
Stockholders' equity    
Common stock, 750,000,000 shares authorized (par value $0.001) and 137,090,000 and 167,090,000 shares issued and outstanding as of November 30, 2014 and August 31, 2014, respectively 137,090us-gaap_CommonStockValueOutstanding
/ us-gaap_StatementScenarioAxis
= fil_UnauditedMember
 
Additional paid-in capital 505,253us-gaap_AdditionalPaidInCapital
/ us-gaap_StatementScenarioAxis
= fil_UnauditedMember
 
Donated capital 49,645fil_DonatedCapital
/ us-gaap_StatementScenarioAxis
= fil_UnauditedMember
 
Discount on Common Stock (27,500)us-gaap_CommonStockDiscountOnShares
/ us-gaap_StatementScenarioAxis
= fil_UnauditedMember
 
Accumulated deficit (443,123)us-gaap_RetainedEarningsAccumulatedDeficit
/ us-gaap_StatementScenarioAxis
= fil_UnauditedMember
 
Total stockholders' equity 221,365us-gaap_StockholdersEquity
/ us-gaap_StatementScenarioAxis
= fil_UnauditedMember
 
Total liabilities and stockholders' equity 226,984us-gaap_LiabilitiesAndStockholdersEquity
/ us-gaap_StatementScenarioAxis
= fil_UnauditedMember
 
Audited    
Current assets    
Cash and cash equivalents   10,141us-gaap_CashAndCashEquivalentsAtCarryingValue
/ us-gaap_StatementScenarioAxis
= fil_AuditedMember
Long term assets:    
Deposit   231,773us-gaap_Deposits
/ us-gaap_StatementScenarioAxis
= fil_AuditedMember
Total assets   241,914us-gaap_Assets
/ us-gaap_StatementScenarioAxis
= fil_AuditedMember
Current liabilities    
Accounts payable   5,619us-gaap_AccountsPayableCurrentAndNoncurrent
/ us-gaap_StatementScenarioAxis
= fil_AuditedMember
Total Liabilities   5,619us-gaap_Liabilities
/ us-gaap_StatementScenarioAxis
= fil_AuditedMember
Stockholders' equity    
Common stock, 750,000,000 shares authorized (par value $0.001) and 137,090,000 and 167,090,000 shares issued and outstanding as of November 30, 2014 and August 31, 2014, respectively   167,090us-gaap_CommonStockValueOutstanding
/ us-gaap_StatementScenarioAxis
= fil_AuditedMember
Additional paid-in capital   490,183us-gaap_AdditionalPaidInCapital
/ us-gaap_StatementScenarioAxis
= fil_AuditedMember
Donated capital   45,845fil_DonatedCapital
/ us-gaap_StatementScenarioAxis
= fil_AuditedMember
Discount on Common Stock   (27,500)us-gaap_CommonStockDiscountOnShares
/ us-gaap_StatementScenarioAxis
= fil_AuditedMember
Accumulated deficit   (439,323)us-gaap_RetainedEarningsAccumulatedDeficit
/ us-gaap_StatementScenarioAxis
= fil_AuditedMember
Total stockholders' equity   236,295us-gaap_StockholdersEquity
/ us-gaap_StatementScenarioAxis
= fil_AuditedMember
Total liabilities and stockholders' equity   $ 241,914us-gaap_LiabilitiesAndStockholdersEquity
/ us-gaap_StatementScenarioAxis
= fil_AuditedMember
XML 16 R6.htm IDEA: XBRL DOCUMENT v2.4.1.9
Note 2 - Summary of Significant Accounting Policies
3 Months Ended
Nov. 30, 2014
Notes  
Note 2 - Summary of Significant Accounting Policies

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 

BASIS OF PRESENTATION

 

These financial statements and notes are prepared in accordance with accounting principles generally accepted in the United States and are expressed in US dollars. The Company’s fiscal year-end is August 31.

 

These unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information and with the instructions to Securities and Exchange Commission (“SEC”) Form 10-Q. They do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. Therefore, these interim financial statements should be read in conjunction with the Company’s audited financial statements and notes thereto for the year ended August 31, 2014, included in the Company’s Annual Report on Form 10-K filed March 3, 2015 with the SEC.

The financial statements included herein are unaudited; however, they contain all normal recurring accruals and adjustments that, in the opinion of management, are necessary to present fairly the Company’s financial position at November 30, 2014, and the results of its operations and its cash flows for the three months ended November 30, 2014. The results of operations for the period ended November 30, 2014 are not necessarily indicative of the results to be expected for future quarters or the full year.

 

GOING CONCERN

 

The Company has no source of recurring revenues, $4,522 of working capital and an accumulated deficit of $(443,123) as of November 30, 2014. The Company’s continuation as a going concern is dependent on its ability to generate sufficient cash flows from operations to meet its obligations and/or obtain additional financing, as may be required.

 

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern; however, the above condition raises substantial doubt about the Company’s ability to do so. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern.

 

USE OF ESTIMATES

 

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements, and reported amounts of revenue and expenses during the reporting period.  The Company regularly evaluates estimates relating to deferred income tax valuations and financial instruments valuations. Actual results could differ materially from those estimates.

 

REVENUE RECOGNITION

 

The Company’s revenue recognition policy complies with the requirements of ASC 605 – Revenue Recognition (Topic 605). Revenue is recognized when i) persuasive evidence of an arrangement exists, ii) delivery has occurred, iii) the sales price is fixed or determinable, iv) collection is probable and v) obligations have been substantially performed pursuant to the terms of the arrangement.

 

CASH AND CASH EQUIVALENTS

 

Cash and cash equivalents include cash on hand and on deposit at banking institutions as well as all highly liquid short-term investments with original maturities of 90 days or less or may be redeemed within this period with insignificant penalties. The Company had cash equivalents of $10,141 as of November 30, 2014 and August 31, 2014.

 

FAIR VALUE OF FINANCIAL INSTRUMENTS

 

The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) 820-10, (formerly SFAS No.157), “Fair Value Measurements and Disclosures" for financial assets and liabilities. FASB ASC 820-10 provides a framework for measuring fair value and requires expanded disclosures regarding fair value measurements. FASB ASC 820-10 defines fair value as the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. FASB ASC 820-10 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs, where available.

 

Level 1:  Quoted prices in active markets for identical assets or liabilities.

 

Level 2:  Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities.

 

Level 3:  Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

 

The Company’s cash and cash equivalents of $10,141 are measured at fair value on a recurring basis using Level 1.

 

INCOME TAXES

 

Under ASC 740, "Income Taxes", deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Valuation allowances are established when it is not more likely than not that some or all of the deferred tax assets will be realized.

 

LOSS PER COMMON SHARE

 

Basic loss per common share excludes dilution and is computed by dividing net loss by the weighted average number of common shares outstanding during the period. Diluted loss per common share reflect the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the loss of the entity. As of November 30, 2014 and August 31, 2014, there are no outstanding dilutive securities.

 

RECENT ACCOUNTING PRONOUNCEMENTS – Not Yet Adopted

 

The Company has evaluated all recent accounting pronouncements and determined that they would not have a material impact on the Company’s financial statements or disclosures.

 

RECENT ACCOUNTING PRONOUNCEMENTS – Adopted

 

In April 2013, the FASB issued ASU No. 2013-07, Presentation of Financial Statements (Top 205): Liquidation Basis of Accounting. The objective of ASU No. 2013-07 is to clarify when an entity should apply the liquidation basis of accounting and to provide principles for the measurement of assets and liabilities under the liquidation basis of accounting, as well as any required disclosures. The amendments in this standard is effective prospectively for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. There was no effect upon adoption of ASU No. 2013-07 on the Company’s financial statements.

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Note 4 Due To Related Parties and Related Party Transactions (Details) (USD $)
3 Months Ended
Nov. 30, 2014
Details  
Related party donated capital $ 3,000fil_RelatedPartyDonatedCapital
Related company donated capital $ 800fil_RelatedCompanyDonatedCapital
XML 19 Show.js IDEA: XBRL DOCUMENT /** * Rivet Software Inc. * * @copyright Copyright (c) 2006-2011 Rivet Software, Inc. All rights reserved. * Version 2.4.0.3 * */ var Show = {}; Show.LastAR = null, Show.hideAR = function(){ Show.LastAR.style.display = 'none'; }; Show.showAR = function ( link, id, win ){ if( Show.LastAR ){ Show.hideAR(); } var ref = link; do { ref = ref.nextSibling; } while (ref && ref.nodeName != 'TABLE'); if (!ref || ref.nodeName != 'TABLE') { var tmp = win ? win.document.getElementById(id) : document.getElementById(id); if( tmp ){ ref = tmp.cloneNode(true); ref.id = ''; link.parentNode.appendChild(ref); } } if( ref ){ ref.style.display = 'block'; Show.LastAR = ref; } }; Show.toggleNext = function( link ){ var ref = link; do{ ref = ref.nextSibling; }while( ref.nodeName != 'DIV' ); if( ref.style && ref.style.display && ref.style.display == 'none' ){ ref.style.display = 'block'; if( link.textContent ){ link.textContent = link.textContent.replace( '+', '-' ); }else{ link.innerText = link.innerText.replace( '+', '-' ); } }else{ ref.style.display = 'none'; if( link.textContent ){ link.textContent = link.textContent.replace( '-', '+' ); }else{ link.innerText = link.innerText.replace( '-', '+' ); } } }; XML 20 R7.htm IDEA: XBRL DOCUMENT v2.4.1.9
Note 3 Common Stock
3 Months Ended
Nov. 30, 2014
Notes  
Note 3 Common Stock

NOTE 3- COMMON STOCK

 

The Company is authorized to issue 750,000,000 shares of common stock at a par value of $0.001 per share.

 

Three month period ended November 30, 2014

On November 20, 2014, Equitas Resources LLC returned, and the Company cancelled, 30,000,000 share of common stock in treasury that had been previously issued to Equitas Resources, LLC as part of the share purchase agreement for Silex Holdings Inc. (Note 5).

 

As of November 30, 2014, the Company had 137,090,000 common shares issued and outstanding. There were no common shares issued during the three months ended November 30, 2014.

XML 21 R3.htm IDEA: XBRL DOCUMENT v2.4.1.9
RJD Green Inc. - Statement of Operations and Comprehensive Loss (USD $)
3 Months Ended
Nov. 30, 2014
Nov. 30, 2013
Income Statement    
Revenue $ 0us-gaap_Revenues $ 0us-gaap_Revenues
Operating Expenses:    
Professional fees 3,000us-gaap_ProfessionalFees 9,725us-gaap_ProfessionalFees
Filing Fees 800fil_FilingFees 900fil_FilingFees
Legal and audit 0fil_LegalAndAudit 6,878fil_LegalAndAudit
Total Operating Expenses: 3,800us-gaap_OperatingExpenses 17,503us-gaap_OperatingExpenses
Loss before income taxes (3,800)us-gaap_ClosedBlockOperationsResultsBeforeIncomeTaxes (17,503)us-gaap_ClosedBlockOperationsResultsBeforeIncomeTaxes
Provision for income taxes 0us-gaap_IncomeTaxesPaid 0us-gaap_IncomeTaxesPaid
Net loss $ (3,800)us-gaap_NetIncomeLoss $ (17,503)us-gaap_NetIncomeLoss
Net loss per common share (basic and diluted) $ 0us-gaap_EarningsPerShareBasicAndDiluted $ 0us-gaap_EarningsPerShareBasicAndDiluted
Weighted average common shares (basic and diluted) 163,756,667us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted 425,500,000us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted
XML 22 R17.htm IDEA: XBRL DOCUMENT v2.4.1.9
Note 2 - Summary of Significant Accounting Policies: Loss Per Common Share (Policies)
3 Months Ended
Nov. 30, 2014
Policies  
Loss Per Common Share

LOSS PER COMMON SHARE

 

Basic loss per common share excludes dilution and is computed by dividing net loss by the weighted average number of common shares outstanding during the period. Diluted loss per common share reflect the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the loss of the entity. As of November 30, 2014 and August 31, 2014, there are no outstanding dilutive securities.

XML 23 R1.htm IDEA: XBRL DOCUMENT v2.4.1.9
Document and Entity Information (USD $)
3 Months Ended
Nov. 30, 2014
Document and Entity Information:  
Entity Registrant Name RJD Green, Inc.
Document Type 10-Q
Document Period End Date Nov. 30, 2014
Amendment Flag false
Entity Central Index Key 0001498210
Current Fiscal Year End Date --08-31
Entity Common Stock, Shares Outstanding 137,090,000dei_EntityCommonStockSharesOutstanding
Entity Public Float $ 0dei_EntityPublicFloat
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 2015
Document Fiscal Period Focus Q1
XML 24 R18.htm IDEA: XBRL DOCUMENT v2.4.1.9
Note 2 - Summary of Significant Accounting Policies: Recent Accounting Pronouncements - Not Yet Adopted (Policies)
3 Months Ended
Nov. 30, 2014
Policies  
Recent Accounting Pronouncements - Not Yet Adopted

RECENT ACCOUNTING PRONOUNCEMENTS – Not Yet Adopted

 

The Company has evaluated all recent accounting pronouncements and determined that they would not have a material impact on the Company’s financial statements or disclosures.

XML 25 R4.htm IDEA: XBRL DOCUMENT v2.4.1.9
RJD Green Inc. - Statement of Cash Flows (USD $)
3 Months Ended
Nov. 30, 2014
Nov. 30, 2013
Cash flows from operating activities    
Net loss $ (3,800)us-gaap_NetIncomeLoss $ (17,503)us-gaap_NetIncomeLoss
Adjustments to reconcile net loss to net cash:    
Donated capital 3,800fil_DonatedCapital1 17,503fil_DonatedCapital1
Net cash used in operations 0us-gaap_NetCashProvidedByUsedInContinuingOperations 0us-gaap_NetCashProvidedByUsedInContinuingOperations
Net increase (decrease) 0us-gaap_CashPeriodIncreaseDecrease 0us-gaap_CashPeriodIncreaseDecrease
Cash and cash equivalents at the beginning of the year 10,141fil_CashAndCashEquivalentsAtTheBeginningOfTheYear 50fil_CashAndCashEquivalentsAtTheBeginningOfTheYear
Cash and cash equivalents at the end of the year $ 10,141fil_CashAndCashEquivalentsAtTheEndOfTheYear $ 50fil_CashAndCashEquivalentsAtTheEndOfTheYear
XML 26 R12.htm IDEA: XBRL DOCUMENT v2.4.1.9
Note 2 - Summary of Significant Accounting Policies: Use of Estimates (Policies)
3 Months Ended
Nov. 30, 2014
Policies  
Use of Estimates

USE OF ESTIMATES

 

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements, and reported amounts of revenue and expenses during the reporting period.  The Company regularly evaluates estimates relating to deferred income tax valuations and financial instruments valuations. Actual results could differ materially from those estimates.

XML 27 R11.htm IDEA: XBRL DOCUMENT v2.4.1.9
Note 2 - Summary of Significant Accounting Policies: Going Concern (Policies)
3 Months Ended
Nov. 30, 2014
Policies  
Going Concern

GOING CONCERN

 

The Company has no source of recurring revenues, $4,522 of working capital and an accumulated deficit of $(443,123) as of November 30, 2014. The Company’s continuation as a going concern is dependent on its ability to generate sufficient cash flows from operations to meet its obligations and/or obtain additional financing, as may be required.

 

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern; however, the above condition raises substantial doubt about the Company’s ability to do so. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern.

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Note 2 - Summary of Significant Accounting Policies: Recent Accounting Pronouncements - Adopted (Policies)
3 Months Ended
Nov. 30, 2014
Policies  
Recent Accounting Pronouncements - Adopted

RECENT ACCOUNTING PRONOUNCEMENTS – Adopted

 

In April 2013, the FASB issued ASU No. 2013-07, Presentation of Financial Statements (Top 205): Liquidation Basis of Accounting. The objective of ASU No. 2013-07 is to clarify when an entity should apply the liquidation basis of accounting and to provide principles for the measurement of assets and liabilities under the liquidation basis of accounting, as well as any required disclosures. The amendments in this standard is effective prospectively for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. There was no effect upon adoption of ASU No. 2013-07 on the Company’s financial statements.

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Note 2 - Summary of Significant Accounting Policies: Fair Value of Financial Instruments (Policies)
3 Months Ended
Nov. 30, 2014
Policies  
Fair Value of Financial Instruments

FAIR VALUE OF FINANCIAL INSTRUMENTS

 

The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) 820-10, (formerly SFAS No.157), “Fair Value Measurements and Disclosures" for financial assets and liabilities. FASB ASC 820-10 provides a framework for measuring fair value and requires expanded disclosures regarding fair value measurements. FASB ASC 820-10 defines fair value as the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. FASB ASC 820-10 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs, where available.

 

Level 1:  Quoted prices in active markets for identical assets or liabilities.

 

Level 2:  Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities.

 

Level 3:  Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

 

The Company’s cash and cash equivalents of $10,141 are measured at fair value on a recurring basis using Level 1.

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Note 2 - Summary of Significant Accounting Policies: Revenue Recognition (Policies)
3 Months Ended
Nov. 30, 2014
Policies  
Revenue Recognition

REVENUE RECOGNITION

 

The Company’s revenue recognition policy complies with the requirements of ASC 605 – Revenue Recognition (Topic 605). Revenue is recognized when i) persuasive evidence of an arrangement exists, ii) delivery has occurred, iii) the sales price is fixed or determinable, iv) collection is probable and v) obligations have been substantially performed pursuant to the terms of the arrangement.

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Note 2 - Summary of Significant Accounting Policies: Cash and Cash Equivalents (Policies)
3 Months Ended
Nov. 30, 2014
Policies  
Cash and Cash Equivalents

CASH AND CASH EQUIVALENTS

 

Cash and cash equivalents include cash on hand and on deposit at banking institutions as well as all highly liquid short-term investments with original maturities of 90 days or less or may be redeemed within this period with insignificant penalties. The Company had cash equivalents of $10,141 as of November 30, 2014 and August 31, 2014.

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Note 2 - Summary of Significant Accounting Policies: Income Taxes (Policies)
3 Months Ended
Nov. 30, 2014
Policies  
Income Taxes

INCOME TAXES

 

Under ASC 740, "Income Taxes", deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Valuation allowances are established when it is not more likely than not that some or all of the deferred tax assets will be realized.

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Note 2 - Summary of Significant Accounting Policies: Cash and Cash Equivalents (Details) (USD $)
Nov. 30, 2014
Details  
Cash equivalents $ 10,141fil_CashEquivalents
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Note 1 - Organization and Description of Business
3 Months Ended
Nov. 30, 2014
Notes  
Note 1 - Organization and Description of Business

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. In June of 2013, the Company was repositioned as a holding company with a focus of acquiring and managing assets and companies within three sectors; green environmental, energy, and specialty contracting services.

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Note 2 - Summary of Significant Accounting Policies: Basis of Presentation (Policies)
3 Months Ended
Nov. 30, 2014
Policies  
Basis of Presentation

BASIS OF PRESENTATION

 

These financial statements and notes are prepared in accordance with accounting principles generally accepted in the United States and are expressed in US dollars. The Company’s fiscal year-end is August 31.

 

These unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information and with the instructions to Securities and Exchange Commission (“SEC”) Form 10-Q. They do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. Therefore, these interim financial statements should be read in conjunction with the Company’s audited financial statements and notes thereto for the year ended August 31, 2014, included in the Company’s Annual Report on Form 10-K filed March 3, 2015 with the SEC.

The financial statements included herein are unaudited; however, they contain all normal recurring accruals and adjustments that, in the opinion of management, are necessary to present fairly the Company’s financial position at November 30, 2014, and the results of its operations and its cash flows for the three months ended November 30, 2014. The results of operations for the period ended November 30, 2014 are not necessarily indicative of the results to be expected for future quarters or the full year.

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Note 2 - Summary of Significant Accounting Policies: Going Concern (Details) (USD $)
Nov. 30, 2014
Details  
Working capital $ 4,522fil_WorkingCapital
Accumulated deficit $ (443,123)us-gaap_RetainedEarningsAccumulatedDeficit