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Document and Entity Information
 6 Months Ended
Jun. 30, 2015
Aug. 18, 2015
Document And Entity Information    
Entity Registrant Name EMPIRE GLOBAL CORP.  
Entity Central Index Key 0001080319  
Document Type 10-Q  
Document Period End Date Jun. 30, 2015  
Amendment Flag false  
Current Fiscal Year End Date --12-31  
Is Entity a Well-known Seasoned Issuer? No  
Is Entity a Voluntary Filer? No  
Is Entity's Reporting Status Current? Yes  
Entity Filer Category Smaller Reporting Company  
Entity Common Stock, Shares Outstanding   23,264,800dei_EntityCommonStockSharesOutstanding
Document Fiscal Period Focus Q2  
Document Fiscal Year Focus 2015  
Balance Sheets (USD $)
Jun. 30, 2015
Dec. 31, 2014
Current Assets    
Cash and cash equivalents $ 142,591us-gaap_CashAndCashEquivalentsAtCarryingValue $ 422,276us-gaap_CashAndCashEquivalentsAtCarryingValue
Deposits on acquisitions    62,698us-gaap_DepositsAssetsCurrent
Gaming accounts receivable 424,397us-gaap_AccountsReceivableNet 371,644us-gaap_AccountsReceivableNet
Prepaid expenses 114,952us-gaap_PrepaidExpenseCurrent 393,224us-gaap_PrepaidExpenseCurrent
Due from affiliates   256,251us-gaap_DueFromRelatedPartiesCurrent
Investment in corporate bonds 224,460us-gaap_AvailableForSaleSecuritiesCurrent 389,536us-gaap_AvailableForSaleSecuritiesCurrent
Other current assets 179,228us-gaap_OtherAssetsCurrent 16,676us-gaap_OtherAssetsCurrent
Total current assets 1,085,628us-gaap_AssetsCurrent 1,912,305us-gaap_AssetsCurrent
Property, plant and equipment 92,413us-gaap_PropertyPlantAndEquipmentNet 17,995us-gaap_PropertyPlantAndEquipmentNet
Intangible assets 2,634,119us-gaap_IntangibleAssetsNetExcludingGoodwill 1,982,437us-gaap_IntangibleAssetsNetExcludingGoodwill
Goodwill 260,318us-gaap_Goodwill 179,239us-gaap_Goodwill
Investment in non-consolidated entities 37,426us-gaap_Investments 40,594us-gaap_Investments
Total Noncurrent Assets 3,024,276us-gaap_AssetsNoncurrent 2,220,265us-gaap_AssetsNoncurrent
Total Assets 4,109,904us-gaap_Assets 4,132,570us-gaap_Assets
Current Liabilities    
Line of credit - bank 95,483us-gaap_LinesOfCreditCurrent 194,139us-gaap_LinesOfCreditCurrent
Accounts payable and accrued liabilities 511,292us-gaap_AccruedLiabilitiesCurrent 377,561us-gaap_AccruedLiabilitiesCurrent
Gaming account balances 260,675EMGL_GamingAccountBalances 352,605EMGL_GamingAccountBalances
Taxes payable 256,894us-gaap_AccruedIncomeTaxesCurrent 121,531us-gaap_AccruedIncomeTaxesCurrent
Bank Loan Payable   56,286us-gaap_LoansPayableToBankCurrent
Advances from stockholders 133,012us-gaap_DueToRelatedPartiesCurrent 65,717us-gaap_DueToRelatedPartiesCurrent
Liability in connection with acquisition 422,811us-gaap_BusinessCombinationContingentConsiderationLiabilityCurrent   
Debenture, net of discount 246,663us-gaap_ConvertibleDebtCurrent 141,346us-gaap_ConvertibleDebtCurrent
Derivative liability 69,997us-gaap_DerivativeLiabilitiesCurrent 15,397us-gaap_DerivativeLiabilitiesCurrent
Promissory note payable 270,855us-gaap_NotesPayableCurrent 436,796us-gaap_NotesPayableCurrent
Other current liabilities 3,991us-gaap_OtherLiabilitiesCurrent 22,898us-gaap_OtherLiabilitiesCurrent
Total Current Liabilities 2,271,673us-gaap_LiabilitiesCurrent 1,784,276us-gaap_LiabilitiesCurrent
Long term liabilities 46,033us-gaap_LongTermDebt 52,912us-gaap_LongTermDebt
Total Liabilities 2,317,706us-gaap_Liabilities 1,837,188us-gaap_Liabilities
Stockholders Deficiency    
Preferred Stock, $0.0001 par value, 20,000,000 shares authorized, none issued and outstanding     
Common Stock, $0.0001 par value, 80,000,000 shares authorized; 23,264,800 issued and outstanding at June 30, 2015 and December 31, 2014 2,327us-gaap_CommonStockValue 2,327us-gaap_CommonStockValue
Additional paid-in capital 9,560,267us-gaap_AdditionalPaidInCapital 9,525,357us-gaap_AdditionalPaidInCapital
Accumulated other comprehensive income (loss) 227,274us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax 39,880us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax
Accumulated Deficit (7,997,670)us-gaap_RetainedEarningsAccumulatedDeficit (7,272,182)us-gaap_RetainedEarningsAccumulatedDeficit
Total Stockholders' Equity 1,792,198us-gaap_StockholdersEquity 2,295,382us-gaap_StockholdersEquity
Total Liabilities and Stockholder' Deficiency $ 4,109,904us-gaap_LiabilitiesAndStockholdersEquity $ 4,132,570us-gaap_LiabilitiesAndStockholdersEquity
Balance Sheets (Parenthetical) (USD $)
Jun. 30, 2015
Dec. 31, 2014
STOCKHOLDERS' EQUITY    
Preferred stock - par value $ 0.0001us-gaap_PreferredStockParOrStatedValuePerShare $ 0.0001us-gaap_PreferredStockParOrStatedValuePerShare
Preferred stock - authorized 20,000,000us-gaap_PreferredStockSharesAuthorized 20,000,000us-gaap_PreferredStockSharesAuthorized
Preferred stock - issued      
Capital stock - par value $ 0.0001us-gaap_CommonStockParOrStatedValuePerShare $ 0.0001us-gaap_CommonStockParOrStatedValuePerShare
Capital stock - authorized 80,000,000us-gaap_CommonStockSharesAuthorized 80,000,000us-gaap_CommonStockSharesAuthorized
Capital stock - issued 23,264,800us-gaap_CommonStockSharesIssued 23,264,800us-gaap_CommonStockSharesIssued
Capital stock - outstanding 23,264,800us-gaap_CommonStockSharesOutstanding 23,264,800us-gaap_CommonStockSharesOutstanding
Statements of Operations (USD $)
 3 Months Ended 6 Months Ended
Jun. 30, 2015
Jun. 30, 2014
Jun. 30, 2015
Jun. 30, 2014
Income Statement [Abstract]        
Revenue $ 966,644us-gaap_Revenues    $ 2,193,775us-gaap_Revenues   
Costs and Expenses        
Selling expenses 703,058us-gaap_SellingExpense    1,600,029us-gaap_SellingExpense   
General and administrative expenses 585,936us-gaap_GeneralAndAdministrativeExpense 24,060us-gaap_GeneralAndAdministrativeExpense 1,163,238us-gaap_GeneralAndAdministrativeExpense 65,323us-gaap_GeneralAndAdministrativeExpense
Total costs and expenses 1,288,994us-gaap_CostsAndExpenses 24,060us-gaap_CostsAndExpenses 2,763,267us-gaap_CostsAndExpenses 65,323us-gaap_CostsAndExpenses
Loss from operation (322,350)us-gaap_OperatingIncomeLoss (24,060)us-gaap_OperatingIncomeLoss (569,492)us-gaap_OperatingIncomeLoss (65,323)us-gaap_OperatingIncomeLoss
Other Expenses (Income)        
Interest expense, net of interest income 26,652us-gaap_InterestExpense    32,473us-gaap_InterestExpense   
Changes in fair value of derivative liabilities (4,313)us-gaap_GainLossOnSaleOfDerivatives    80us-gaap_GainLossOnSaleOfDerivatives   
Imputed interest on related party advances 963us-gaap_InterestExpenseRelatedParty 3,530us-gaap_InterestExpenseRelatedParty 1,946us-gaap_InterestExpenseRelatedParty 6,170us-gaap_InterestExpenseRelatedParty
Allowance for deposit on acquisition 54,000us-gaap_BusinessCombinationAcquisitionRelatedCosts    94,952us-gaap_BusinessCombinationAcquisitionRelatedCosts   
Total Other Expenses 77,302us-gaap_OtherExpenses 3,530us-gaap_OtherExpenses 129,451us-gaap_OtherExpenses 6,170us-gaap_OtherExpenses
Net (loss) before income tax (399,652)us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic (27,590)us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic (698,943)us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic (71,493)us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic
Income tax 26,545us-gaap_IncomeTaxExpenseBenefit   26,545us-gaap_IncomeTaxExpenseBenefit   
Net loss (426,197)us-gaap_NetIncomeLoss (27,590)us-gaap_NetIncomeLoss (725,488)us-gaap_NetIncomeLoss (71,493)us-gaap_NetIncomeLoss
Other Comprehensive Income        
Foreign currency translation adjustment 290,831us-gaap_ForeignCurrencyTransactionGainLossBeforeTax    187,394us-gaap_ForeignCurrencyTransactionGainLossBeforeTax   
Comprehensive loss $ (135,366)us-gaap_ComprehensiveIncomeNetOfTax $ (27,590)us-gaap_ComprehensiveIncomeNetOfTax $ (538,094)us-gaap_ComprehensiveIncomeNetOfTax $ (71,493)us-gaap_ComprehensiveIncomeNetOfTax
Basic and fully diluted loss per share        
Basic and fully diluted loss from operation $ (0.02)us-gaap_EarningsPerShareBasicAndDiluted $ 0.00us-gaap_EarningsPerShareBasicAndDiluted $ (0.03)us-gaap_EarningsPerShareBasicAndDiluted $ 0.00us-gaap_EarningsPerShareBasicAndDiluted
Weighted average number of common shares outstanding Basic and diluted 23,264,800us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted 18,675,800us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted 23,264,800us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted 18,675,800us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted
Statements of Cash Flows (USD $)
 6 Months Ended
Jun. 30, 2015
Jun. 30, 2014
Cash Flows from Operating Activities    
Net loss $ (725,488)us-gaap_NetIncomeLoss $ (71,493)us-gaap_NetIncomeLoss
Adjustments to reconcile net loss to net cash provided by (used in) operating activities    
Depreciation and amortization 198,185us-gaap_DepreciationDepletionAndAmortization   
Amortization of deferred costs 6,681us-gaap_OtherAmortizationOfDeferredCharges   
Non-cash interest expense 6,646us-gaap_PaidInKindInterest   
Imputed interest on advances from stockholders 1,946us-gaap_InterestExpenseRelatedParty 6,170us-gaap_InterestExpenseRelatedParty
Changes in fair value of derivative liabilities 80us-gaap_GainLossOnSaleOfDerivatives   
Impairment of assets 94,952us-gaap_AssetImpairmentCharges   
Amortization of expenses paid in stock 250,000us-gaap_OtherNoncashExpense  
Changes in operating assets and liabilities    
Prepaid expenses 17,131us-gaap_IncreaseDecreaseInPrepaidExpense (25,000)us-gaap_IncreaseDecreaseInPrepaidExpense
Accounts payable and accrued liabilities 147,264us-gaap_IncreaseDecreaseInAccruedLiabilities 4,377us-gaap_IncreaseDecreaseInAccruedLiabilities
Gaming accounts receivable (80,621)us-gaap_IncreaseDecreaseInAccountsAndOtherReceivables   
Gaming account liabilities (63,517)EMGL_IncreaseDecreaseGamingAccountBalances   
Taxes payable 139,332us-gaap_IncreaseDecreaseInIncomeTaxesPayableNetOfIncomeTaxesReceivable   
Other current assets (159,552)us-gaap_IncreaseDecreaseInOtherCurrentAssets   
Other current liabilities (16,882)us-gaap_IncreaseDecreaseInOtherCurrentLiabilities   
Net cash used in operating activities (183,843)us-gaap_NetCashProvidedByUsedInOperatingActivities (85,946)us-gaap_NetCashProvidedByUsedInOperatingActivities
Cash Flows from Investing Activities    
Acquisition of property, plant and equipment (20,929)us-gaap_PaymentsToAcquirePropertyPlantAndEquipment   
Cash acquired from acquisition 14,340us-gaap_CashAcquiredFromAcquisition   
Deposit on proposed acquisitions (94,952)us-gaap_IncreaseDecreaseInDepositsOutstanding (50,000)us-gaap_IncreaseDecreaseInDepositsOutstanding
Cash paid for acquisition of assets (70,829)us-gaap_PaymentsForPreviousAcquisition   
Proceeds from matured corporate bond 132,804us-gaap_PaymentsForProceedsFromInvestments   
Net cash used in investing activities (39,566)us-gaap_NetCashProvidedByUsedInInvestingActivities (50,000)us-gaap_NetCashProvidedByUsedInInvestingActivities
Cash Flows from Financing Activities    
Repayment bank credit line (82,345)us-gaap_RepaymentsOfLinesOfCredit   
Repayment to bank loan (51,172)us-gaap_PaymentsForFederalHomeLoanBankAdvances   
Proceeds from debenture 75,474us-gaap_ProceedsFromIssuanceOfTrustPreferredSecurities  
Proceeds from promissory notes 150,000us-gaap_ProceedsFromNotesPayable   
Proceeds from convertible note 100,000us-gaap_ProceedsFromSecuredNotesPayable   
Repayment of promissory note (315,941)us-gaap_RepaymentsOfNotesPayable   
Advances to affiliates (596)us-gaap_PaymentsForAdvanceToAffiliate   
Advances from stockholders, net of repayment 71,084us-gaap_ProceedsFromRelatedPartyDebt 136,212us-gaap_ProceedsFromRelatedPartyDebt
Net cash (used in) provided by financing activities (53,496)us-gaap_NetCashProvidedByUsedInFinancingActivities 136,212us-gaap_NetCashProvidedByUsedInFinancingActivities
Effect of change in exchange rate (2,780)us-gaap_UnrealizedGainLossOnForeignCurrencyDerivativesNetBeforeTax   
Net increase (decrease) in cash (279,685)us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease 266us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease
Cash - beginning of period 422,276us-gaap_CashAndCashEquivalentsAtCarryingValue  
Cash - end of period 142,591us-gaap_CashAndCashEquivalentsAtCarryingValue 266us-gaap_CashAndCashEquivalentsAtCarryingValue
Supplemental disclosure of cash flow information:    
Cash paid during the year for: Interest 5,773us-gaap_InterestPaid   
Cash paid during the year for: Income taxes      
Nature of Business and Operations
 6 Months Ended
Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Nature of Business and Operations

1. Basis of Presentation and Nature of Business

 

Basis of Presentation

 

The unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information and the rules and regulations of the Securities and Exchange Commission. In the opinion of management, the unaudited financial statements have been prepared on the same basis as the annual financial statements and reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position as of June 30, 2015 and the results of operations and cash flows for the periods ended June 30, 2015 and 2014. The financial data and other information disclosed in these notes to the interim financial statements related to these periods are unaudited. The results for the three and six months ended June 30, 2015 are not necessarily indicative of the results to be expected for any subsequent periods or for the entire year ending December 31, 2015. The balance sheet at December 31, 2014 has been derived from the audited financial statements at that date.

 

Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to the Securities and Exchange Commission's rules and regulations. These unaudited financial statements should be read in conjunction with our audited financial statements and notes thereto for the year ended December 31, 2014 as included in our Annual Report on form 10-K.

 

Nature of Business

 

Empire Global Corp. ("Empire" or "the Company") was incorporated in the state of Delaware on August 26, 1998 as Pender International Inc. On September 30, 2005 changed its name to Empire Global Corp. and maintains its principal executive offices headquartered in Toronto, Canada.

 

The Company, through its wholly owned subsidiary, Multigioco Srl ("Multigioco") which was acquired on August 15, 2014, and Rifa Srl (“Rifa”) which was acquired on January 1, 2015, provides web-based and land-based gaming services in Italy.

 

Acquisition

 

On January 1, 2015 the Company acquired 100% of the outstanding common shares of Rifa, an Italian corporation making Rifa a wholly owned subsidiary. Rifa was an inactive gaming company with a Monti license and one (1) inactive Agency Concession right. Also on January 1, 2015, the Company acquired gaming assets from New Gioco Srl. (“New Gioco”) which included a Bersani license and 3 Corner Concession rights as well as 1 Agency Concession right. Therefore, the Company now provides online gaming and wagering to its customers in 850 online web shops as well as 2 Agencies and 3 Corner land-based locations throughout Italy.

 

The financial statements of Rifa were included in the consolidated financial statements starting from the date of acquisition, January 1, 2015. (See Note 4)
Going Concern
 6 Months Ended
Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Going Concern

2. Going concern

 

The accompanying unaudited consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates realization of assets and the satisfaction of liabilities in the normal course of business.

 

The Company had operating losses for the past two years and has a working capital deficit of $1,186,045 at June 30, 2015. There are no assurances that management will be successful in achieving sufficient cash flows to fund the Company's working capital needs, or whether the Company will be able to refinance or renegotiate its obligations when they become due or raise additional capital through future debt or equity. These factors, among others, raise substantial doubt about the Company's ability to continue as a going concern. No adjustments have been made to the carrying value of assets or liabilities as a result of this uncertainty.

 

Management plans to increase its marketing in order to generate more revenues and to reduce certain other operating expenses. The Company expects that its current cash position will be insufficient to support the Company's operations at current capacity for the next twelve month period and, therefore, will need to seek additional financing of its operations. We may rely on bank borrowing as well as capital issuances and loans from existing shareholders. We are actively exploring various proposals and alternatives in order to secure sources of financing and improve our financial position. We may raise such additional capital through the issuance of our equity securities, which may result in significant dilution to our current investors. We are also exploring potential strategic partnerships, which could provide a capital infusion to the Company. There is no assurance that we will be successful in obtaining these financings.
Summary of Significant Accounting Policies
 6 Months Ended
Jun. 30, 2015
Accounting Policies [Abstract]  
Summary of Significant Accounting Policies

3. Summary of Significant Accounting Policies

 

a) Basis of consolidation

 

The consolidated financial statements include the financial statements of the Company and its wholly owned subsidiaries. All significant inter-company transactions and balances among the Company and its subsidiaries are eliminated upon consolidation.

 

 

b) Goodwill

 

Goodwill is recognized for the excess of the purchase price over the fair value of tangible and identifiable intangible net assets of businesses acquired. Goodwill is reviewed at least annually for impairment. In our evaluation of goodwill impairment, we perform a qualitative assessment to determine if it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment is not conclusive, we proceed to a two-step process to test goodwill for impairment including comparing the fair value of the reporting unit to its carrying value (including attributable goodwill). Fair value for our reporting units is determined using an income or market approach incorporating market participant considerations and management's assumptions on revenue growth rates, operating margins, discount rates and expected capital expenditures. Fair value determinations may include both internal and third-party valuations. Unless circumstances otherwise dictate, we perform our annual impairment testing in the fourth quarter.

 

We perform the allocation based on our knowledge of the market in which we operate, and our overall knowledge of the gaming industry.

 

c) Long-Lived Assets

 

We evaluate the carrying value of our long-lived assets for impairment by comparing the expected undiscounted future cash flows of the assets to the net book value of the assets when events or circumstances indicate that the carrying amount of a long-lived asset may not be recoverable. If the expected undiscounted future cash flows are less than the net book value of the assets, the excess of the net book value over the estimated fair value will be charged to earnings.

 

Fair value is based upon discounted cash flows of the assets at a rate deemed reasonable for the type of asset and prevailing market conditions, appraisals, and, if appropriate, current estimated net sales proceeds from pending offers.

 

d) Derivative Financial Instruments

 

he Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of its financial instruments, including stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income.

 

For option-based simple derivative financial instruments, the Company uses the Black-Scholes option-pricing model to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period.

 

e) Currency translation

 

Since the Company's subsidiary operates in the Italy, the subsidiary's functional currency is the Euro. In the consolidated financial statements, revenue and expense accounts are translated at the average rates during the period, and assets and liabilities are translated at year-end rates and equity accounts are translated at historical rate. Translation adjustments arising from the use of different exchange rates from period to period are included as a component of stockholders' equity. Gains and losses from foreign currency transactions are recognized in current operations.

 

f) Revenue Recognition

 

Revenues from sports-betting; casino, cash and skill games; slots, lotteries, bingo and horse race wagers represent the gross pay-ins (also referred to as Turnover) from customers less gaming taxes and payouts to customers. In addition, the Company receives commissions from the sale of scratch tickets and other lottery games. Revenues are recorded when the game is closed. Commissions are recorded when the ticket for scratch off tickets and lottery tickets are sold.

 

g) Earnings Per Share

 

FASB ASC 260, "Earnings Per Share" provides for calculation of "basic" and "diluted" earnings per share. Basic earnings per share includes no dilution and is computed by dividing net income (loss) available to common shareholders by the weighted average common shares outstanding for the period. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of an entity similar to fully diluted earnings per share. As a result of the net loss in the three and six months ended June 30, 2015, the calculation of diluted loss per common share does not include the dilutive effect to outstanding warrants.

 

h) Business Combinations

 

We allocate the fair value of purchase consideration to the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values. The excess of the fair value of purchase consideration over the fair values of these identifiable assets and liabilities is recorded as goodwill.

 

Such valuations require management to make significant estimates and assumptions, especially with respect to intangible assets. Significant estimates in valuing certain intangible assets include, but are not limited to, future expected cash flows from acquired users, acquired technology, and trade names from a market participant perspective, useful lives and discount rates. Management's estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from estimates. During the measurement period, which is one year from the acquisition date, we may record adjustments to the assets acquired and liabilities assumed, with the corresponding offset to goodwill. Upon the conclusion of the measurement period, any subsequent adjustments are recorded to earnings.

 

i) Recent Accounting Pronouncements

 

There are no recently issued accounting standards that are expected to have a material effect on our financial condition, results of operations or cash flows.
Acquisition of Offline (Land-based) Gaming Assets
 6 Months Ended
Jun. 30, 2015
Notes to Financial Statements  
Acquisition of Offline (Land-based) Gaming Assets

4. Acquisition of Offline (Land-based) Gaming Assets

(a) Rifa Srl.

On January 1, 2015 the Company completed the acquisition of Rifa Srl ("Rifa") an inactive legal entity incorporated in Italy. Rifa's only asset is a "Monti license" and 1 inactive Diritti Negozio Sportivo (Agency) Concession right. The acquisition of Rifa enables the Company to operate Agency locations. During the year ended December 31, 2014 Multigioco paid EUR 30,000 (approximately $36,300 USD) towards the purchase price of Rifa. The Company also advanced EUR 21,506 (approximately $26,000 USD) for payments of debts or a total of EUR 51,506 (approximately $62,300 USD) towards the acquisition of Rifa which was classified as deposit on acquisitions at December 31, 2014.

(b) Gaming assets from New Gioco

Also on January 1, 2015, Multigioco purchased offline gaming assets from New Gioco which included a Bersani license along with 3 Diritti Punto Sportivo (Corner) rights to operate under Multigioco and Rifa purchased 1 Agency right at Via Mario Chiri, Roma from New Gioco to operate under Rifa's Monti license. Pursuant to the agreement Rifa assumed the lease on the premises at the Mario Chiri address. The purchase price paid to New Gioco also includes equipment and assets related to each of the Corner and Agency locations but the Company did not purchase the New Gioco Srl. corporate entity, its Monti license or its liabilities.

New Gioco is an Italian gaming company which is 50% owned by Laura Tabacco an Italian citizen and 50% owned by Beniamino Gianfelici who along with his daughter, owned 100% of Multigioco prior to its acquisition by Empire.

The Company agreed to pay New Gioco EUR 650,649 (approximately $787,158 USD) which included EUR 450,000 (approximately $569,700 USD) payable in 9 cash instalments of EUR 50,000 (approximately $63,308 USD) each until paid in full and forgiveness of debt which was comprised of EUR 210,507 (approximately $256,261 USD) which was recorded as due from affiliates at December 31, 2014 less a credit of EUR 9,858 (approximately $11,000 USD) in consideration for a payment made by New Gioco towards the debt March 2015.

As of the date of this report, the Company has paid EUR 50,000 (approximately $63,308 USD) towards the cash purchase price of the assets from New Gioco and eliminated the Due from affiliates. For accounting purposes, the purchase was accounted for using the acquisition method of accounting. The operating results of this acquisition for the three months ended March 31, 2015 are included in the Corporation's consolidated results from the date of acquisition.

The total cost of the acquisition has been allocated to the assets acquired and the liabilities assumed based upon their estimated fair values at the date of the acquisition. The Company conducted an internal assessment on the fair value of the tangible and intangible assets acquired. As a result, the Company determined that the total purchase price of the New Gioco assets acquired could be allocated equally to the Corner license and rights and the Agency rights. The initial amounts of the transaction resulted in goodwill (the excess of the purchase price over the fair value of net assets acquired) of EUR 66,608 (approximately $81,079 USD). The estimated purchase price allocation for the acquisition of the offline (land-based) gaming assets is preliminary and subject to revision as valuation work is still being conducted. The following represents the preliminary purchase price allocation:

 

       Useful life
          
Property, Plant and Equipment         
Furniture and fixtures:   42,606       8 1/3 years
Lighting and electrical:   3,652        10 years
Servers, routers, computers, network:   6,087        5 years
Electronics, televisions:   4,261        4 years
Security and surveillance:   6,087        10 years
Total property, plant and equipment       $62,693    
              
Identifiable intangible assets             
Bersani license:   36,519        1.5 years
Monti license:   36,519        1.5 years
Corner concession rights:   57,381        5 years
Agency concession rights:   226,327        5 years
Customer relationships:   346,931        15 years
Total identifiable intangible assets       $703,677    
              
Assets acquired (Rifa)   20,598         
Liabilities assumed  (39,493)        
Net       $(18,895)   
              
Total identifiable assets less net liabilities       $747,475    
              
Goodwill        81,079    
Total purchase price       $828,554    


Pro forma results of operations have not been presented because the effect of this acquisition was not deemed material.
Related party transactions and balances
 6 Months Ended
Jun. 30, 2015
Related Party Transactions [Abstract]  
Related party transactions and balances

5. Related party transactions and balances

 

Related party transactions consist of advances from and repayments to stockholders recorded as advances from stockholders as well as transactions between our subsidiary and New Gioco Srl which we recorded as due from affiliates (See Note 6).

 

Advances from stockholders represent non-interest bearing loans that are due on demand. Interest was imputed at 5% per annum. Balances of Advances from stockholders are as follows:

 

   June 30,  December 31,
   2015  2014
       
Gold Street Capital Corp.  $87,733   $17,086 
Doriana Gianfelici   45,279    48,631 
Total advances from related parties:  $133,012   $65,717 

 

  

During the six months ended June 30, 2015, Gold Street Capital Corp. ("Gold Street"), the major stockholder of Empire Global, advanced $136,471 to the Company and the Company repaid $65,387 to Gold Street.

 

On February 13, 2015 the Company obtained a Promissory Note for $150,000 from Braydon Capital Corp. a Company owned by Claudio Ciavarella, the brother of our CEO, which bears interest at a rate of 2% per month on the outstanding balance due in full with the principal amount on the Maturity Date of May 15, 2015 unless extended by mutual consent. As of the date of this filing, the full amount of the Promissory Note remains outstanding. The Company and Braydon Capital Corp. have informally agreed to extend the due date indefinitely.
Due from affiliates
 6 Months Ended
Jun. 30, 2015
Investments in and Advances to Affiliates, Schedule of Investments [Abstract]  
Due from affiliates

6. Due from affiliates

 

During the year ended December 31, 2014, Multigioco provided management, office space and utilities, business administration and services as well as customer care call center (the "administrative services") to New Gioco the former shareholder of Multigioco. Multigioco billed New Gioco, a related party, for EUR 210,507 for administrative services which was recorded as due from affiliates and a reduction of the administrative expenses.

 

Pursuant to the acquisition on January 1, 2015 of the Bersani license and Corner rights as well as 1 Agency right from New Gioco the Company forgave EUR 210,507(approximately $256,251 USD) due from New Gioco for the administrative services, net of credit of EUR 9,858 (approximately $11,000 USD), see Note 4.

.
Deposits on Acquisitions
 6 Months Ended
Jun. 30, 2015
Notes to Financial Statements  
Deposits on Acquisitions

7. Deposits on Acquisitions

 

Deposits on acquisitions includes the following:

 

   June 30,  December 31,
   2015  2014
       
Acquisition of Rifa Srl.  $-   $62,698 
Acquisition of Streamlogue Holdings Ltd.   750,929    655,976 
    750,929    718,674 
Less allowance for doubtful account   (750,929)   (655,976)
  $-   $62,698 

 

  

During the three and six months ended June 30, 2015 the Company made advances of $54,000 and $94,953 respectively in addition to advances of $655,976 for the year ended December 31, 2014. The advances were credited to the purchase price for Streamlogue of EUR 950,000 (approximately $1,202,855 USD).

 

If the transaction to acquire Streamlogue Holdings Ltd. is unsuccessful, the Company may lose some or all of the deposits credited towards the purchase price.

 

Since Streamlogue has not produced any meaningful income, the Company determined that it may not be able to realize its deposit in Streamlogue if the transaction is unsuccessful. Therefore, the Company set up a 100% allowance on the advances made as of June 30, 2015.
Revenues
 6 Months Ended
Jun. 30, 2015
Accounting Policies [Abstract]  
Revenues

8. Revenues

 

The following table sets forth the breakdown of gaming revenues for the three and six months ended June 30, 2015:

 

   Six Months  Three Months
   Ended  Ended
   June 30,  June 30,
   2015  2015
Turnover      
Turnover web-based  $31,249,690   $14,494,745 
Turnover land-based   1,347,728    712,918 
Total Turnover  $32,597,418   $15,207,663 
Winnings/Payouts          
Winnings web-based   28,903,766    13,451,247 
Winnings land-based   1,010,883    536,184 
Total Winnings/payouts   29,914,649    13,987,431 
Gross Gaming Revenues   2,682,769    1,220,232 
           
Less: AAMS Gaming Taxes   488,994    253,588 
Net Gaming Revenues  $2,193,775   $966,644 

 

 

Turnover represents the total of bets processed for the period.
Debentures and Debenture Warrants
 6 Months Ended
Jun. 30, 2015
Notes to Financial Statements  
Debentures and Debenture Warrants

9. Debentures and Convertible Note

 

April 2, 2015 Debentures

 

On April 2, 2015, the Company issued debentures to a group of accredited investors to purchase 5 unsecured Debenture Units for gross proceeds of $25,000 and 5 Debenture Units for gross proceeds of CDN$25,000 (approximately $18,400 USD). Each Debenture Unit is comprised of (i) a $5,000 and CDN $5,000 debenture respectively, bearing interest at a rate of 15% per annum, maturing one (1) year from the date of issuance and (ii) 500 warrants which may be exercised at the lower of (a) $1.25 and CDN$1.25 respectively and (b) a 25% discount to the offering price of common shares of the Company in the next equity financing of the Company per warrant to receive one common share prior to April 2, 2017.

 

April 27, 2015 Debentures

 

On April 27, 2015, the Company issued debentures to a group of accredited investors to purchase 4 unsecured Debenture Units for gross proceeds of $20,000 and 4 unsecured Debenture Units for gross proceeds of CDN$20,000 (approximately $15,224 USD). Each Debenture Unit is comprised of (i) a $5,000 and CDN$5,000 debenture respectively, bearing interest at a rate of 15% per annum, maturing one (1) year from the date of issuance and ii) 500 warrants which may be exercised at the lower of (a) $1.25 and CDN$1.25 respectively and (b) a 25% discount to the offering price of common shares of the Company in the next equity financing of the Company per warrant to receive one common share prior to April 27, 2017.

 

June 18, 2015 Convertible Promissory Note

 

On June 18, 2015, the Company issued a convertible promissory note (the “Note”) bearing an interest rate of 10% per annum to purchase a gross amount of $330,000 which include an Original Issue Discount (“OID”) of 10% to an accredited investor. On the Closing Date the Company received the initial cash purchase price of $115,000 which includes $10,000 OID and $5,000 for legal fees incurred by the Company as well as two Investor Notes of $100,000 each bearing interest of 8% per annum. The Note includes warrants equal to 50% of the total cash received by the Company which may be exercised at $1.00. However, in the event the market capitalization of the Company falls below $10,000,000, the warrant may be exercised at the lower of $1.00 and the market price as of any applicable date of conversion per warrant to receive one common share prior to June 18, 2018. The Company is not required to make payments against the Note for 180 days after issue.

 

The Company paid commissions of $3,135 and $2,546 for the April 2, 2015 and April 27, 2015 respectively. For the June 18, 2015 debenture the Company paid a commission of $14,000, which includes $8,000 in cash and accrued $6,000 to be paid in shares of common stock of Empire at a future date for June 18th debentures. The commissions related to the debentures and the Note were amortized over the life of the debentures and the Note.

 

Warrants issued in relation to the April 2, 2015, April 27, 2015, and June 18, 2015 debentures and Note are discussed in Note 10 below.
Warrants
 6 Months Ended
Jun. 30, 2015
Notes to Financial Statements  
Warrants

10. Warrants

 

The Company has determined that the warrants issued in connection with the debentures on April 2, 2015 and April 27, 2015 should be treated as a liability since it has been determined not to be indexed to the Company's own stock.

 

Warrants issued on June 18, 2015 in connection with a convertible promissory note are entitled to a price adjustment provision that allows the exercise price of the warrants to be the lower of $1.00 or the market price of Company’s common stock. The Company determined that the Warrants meet the definition of a derivative under ASC Topic 815, Derivatives and Hedging “ASC Topic 815”. In determining whether the Warrants were eligible for a scope exception from ASC Topic 815, the Company considered the provisions of ASC Topic 815-40 (Determining Whether an Instrument (or Embedded Feature) Is Indexed to an Entity’s Own Stock). The Company determined that the Warrants do not meet a scope exception because they are not deemed indexed to the Company’s own stock. Pursuant to ASC Topic 815, derivatives should be measured at fair value as of the inception date and re-measured at fair value as of each subsequent balance sheet date with changes in fair value recorded in earnings at each reporting period.

 

The fair value of the warrants on the date of issuance as calculated using the

Black-Scholes model was:

 

Debenture  Fair Value
2-Apr-15  $4,291
27-Apr-15  $4,264
18-Jun-15  $45,964

 

 

The following weighted average assumptions were used to calculate the fair value:

 

      Common               
Warrant  Exercise  Stock        Dividend  Interest  Forfeiture
Date  Price  Price  Volatility  Term  Yield  Rate  Risk
   per/sh  per/sh               
Apr.  2, 2015  $1.25   $0.90    392%  2 yrs   0%   0.91%   0%
                                  
Apr. 27, 2015  $1.25   $1.10    392%  2 yrs   0%   0.91%   0%
                                  
Jun. 18, 2015  $1.00   $0.80    392%  3 yrs   0%   0.91%   0%

 

 

The fair value of the warrants has been recorded as a debt discount which is to be amortized as interest expense over the life of the Debentures.

 

A summary of warrant transactions during the six months ended June 30, 2015 is as follows:

 

      Weighted Average  Weighted
   Warrant  Exercise Price  Average
   Shares  Per Common Share  Life
          
Outstanding at January 1, 2015   22,000   $1.34    1.17 
Issued   66,200   $1.03    2.87 
Exercised   —      —      —   
Expired   —      —      —   
Outstanding at June 30, 2015   88,200   $1.12    2.46 
Exercisable at June 30, 2015   88,200   $1.12    2.46 

 

The following assumptions were used to calculate the fair value of warrants at June 30, 2015:

 

Exercises price $1 - $1.5
Common stock price per share $0.80
Volatility 391.26%
Weighted average life 2.46 years
Dividend yield 0%
Interest rate 0.91%
Forfeiture risk 0%

 
Income Taxes
 6 Months Ended
Jun. 30, 2015
Income Tax Disclosure [Abstract]  
Income Taxes

11. Income Taxes

 

The Company is incorporated in the United States of America and is subject to United States federal taxation. No provisions for income taxes have been made, as the Company had no U.S. taxable income for the three and six months ended June 30, 2015.

 

The Company periodically evaluates whether it is more likely than not that it will generate sufficient taxable income to realize the deferred income tax asset. The ultimate realization of this asset is dependent upon the generation of future taxable income sufficient to offset the related deductions. At the present time, management cannot presently determine when the Company will be able to generate sufficient taxable income to realize the deferred tax asset; accordingly, a valuation allowance has been established to offset the asset.

 

The Company's Italian subsidiaries are governed by the income tax laws of Italy. The corporate tax rate in Italy is 32.32% (IRES at 27.5% plus IRAP ordinary at 4.82%) on income reported in the statutory financial statements after appropriate tax adjustments.

 

The reconciliation of income tax expense at the U.S. statutory rate of 35% to the Company’s effective tax rate is as follows:

 

   June 30,  June 30,
   2015  2014
U.S. statutory rate of 35%  $(270,324)  $25,023 
Tax rate difference between U.S and Italy (27.5%)   (4,977)   —   
Change in valuation allowance   286,100    -25,023 
Permanent difference   15,746    —   
Effective tax rate  $26,545   $—   

 

 

The Company has accumulated a net operating loss carry forward ("NOL") of approximately $8 million as of June 30, 2015. This NOL may be offset against future taxable income through the year 2035. The use of these losses to reduce future income taxes will depend on the generation of sufficient taxable income prior to the expiration of the NOL. No tax benefit has been reported in the consolidated financial statements for the three and six months ended June 30, 2015 because it has been fully offset by a valuation allowance.

 

NOL's incurred are subject to limitation due to any ownership change (as defined under Section 382 of the Internal Revenue Code of 1986) which resulted in a change in business direction. Unused limitations may be carried over to future years until the NOLs expire. Utilization of NOLs may also be limited in any one year by alternative minimum tax rules.

 

Under Italian tax law the operating loss carryforwards available for offset against future profits can be used indefinitely. Operating loss carryforwards are only available for offset against national income tax, in the limit of 80% of taxable annual income (this restriction does not apply to the operating loss incurred in the first three years of the Company's activity, which are therefore available for 100% offsetting).

 

The provisions for income taxes are summarized as follows:

 

   June 30,  June 30,
   2015  2014
Current - foreign  $26,545   $—   
Deferred   —      —   
Total  $26,545   $—   
Subsequent events
 6 Months Ended
Jun. 30, 2015
Subsequent Events [Abstract]  
Subsequent events

12. Subsequent Events

 

The Company has evaluated subsequent events through the filing date of these financial statements on form 10-Q and has disclosed as follows:

 

On July 20, 2015, we entered into an investment agreement (the "Investment Agreement") with Tangiers Investment Group, LLC an accredited US investor. Pursuant to the Investment Agreement the Investor has agreed to invest up to $5,000,000 to purchase shares of our common stock to a maximum of 9.99% of the Company’s outstanding common shares.

 

Subject to the terms and conditions of the Investment Agreement we may, in our sole discretion, deliver a ‘Put Notice’ which entitles us to sell to the Investor one hundred percent (100%) of the average of the daily trading dollar volume (U.S. market only) of our Common Stock for the ten (10) consecutive trading days immediately prior to the date which the applicable Put Notice is delivered, so long as such amount does not exceed an accumulative amount per month of $150,000 unless prior approval of the Investor is obtained by the Company.

 

In connection with the Agreement, we also entered into a registration rights agreement dated July 20, 2015, whereby we agreed to file a Registration Statement on Form S-1 with the Securities and Exchange Commission within thirty (30) days of the date of the registration rights agreement and to have the Registration Statement declared effective by the Securities and Exchange Commission no more than ninety (90) days after we have filed the Registration Statement.

 

Also, on July 9, 2015 we entered into an agreement with the Investor to issue a Convertible Promissory Note (the "Note") with a principal amount of $220,000 bearing interest at a rate of 10% per annum due 12 months after the issue date. The Note also includes an Original Issue Discount ("OID") of 10%.

 

The Note is convertible into shares of common stock of the Company at a price equal to the lower of $0.80 or 60% of the lowest trading price of the Company's common stock during the 20 consecutive trading days prior to the date on which Investor elects to convert all or part of the Note.

 

On July 21, 2015, in consideration for the Note the Investor delivered cash consideration of $55,000 less an OID of $5,000 for net proceeds to the Company of $50,000. In addition, the Company paid $4,000 in commission to the placement agent related to the transaction.

 
Summary of Significant Accounting Policies (Policies)
 6 Months Ended
Jun. 30, 2015
Accounting Policies [Abstract]  
Basis of consolidation

a) Basis of consolidation

 

The consolidated financial statements include the financial statements of the Company and its wholly owned subsidiaries. All significant inter-company transactions and balances among the Company and its subsidiaries are eliminated upon consolidation.

 

 

 
Goodwill

b) Goodwill

 

Goodwill is recognized for the excess of the purchase price over the fair value of tangible and identifiable intangible net assets of businesses acquired. Goodwill is reviewed at least annually for impairment. In our evaluation of goodwill impairment, we perform a qualitative assessment to determine if it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment is not conclusive, we proceed to a two-step process to test goodwill for impairment including comparing the fair value of the reporting unit to its carrying value (including attributable goodwill). Fair value for our reporting units is determined using an income or market approach incorporating market participant considerations and management's assumptions on revenue growth rates, operating margins, discount rates and expected capital expenditures. Fair value determinations may include both internal and third-party valuations. Unless circumstances otherwise dictate, we perform our annual impairment testing in the fourth quarter.

 

We perform the allocation based on our knowledge of the market in which we operate, and our overall knowledge of the gaming industry.

 
Long-Lived Assets

c) Long-Lived Assets

 

We evaluate the carrying value of our long-lived assets for impairment by comparing the expected undiscounted future cash flows of the assets to the net book value of the assets when events or circumstances indicate that the carrying amount of a long-lived asset may not be recoverable. If the expected undiscounted future cash flows are less than the net book value of the assets, the excess of the net book value over the estimated fair value will be charged to earnings.

 

Fair value is based upon discounted cash flows of the assets at a rate deemed reasonable for the type of asset and prevailing market conditions, appraisals, and, if appropriate, current estimated net sales proceeds from pending offers.

 
Derivative Financial Instruments

d) Derivative Financial Instruments

 

he Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of its financial instruments, including stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income.

 

For option-based simple derivative financial instruments, the Company uses the Black-Scholes option-pricing model to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period.

 
Currency translation

e) Currency translation

 

Since the Company's subsidiary operates in the Italy, the subsidiary's functional currency is the Euro. In the consolidated financial statements, revenue and expense accounts are translated at the average rates during the period, and assets and liabilities are translated at year-end rates and equity accounts are translated at historical rate. Translation adjustments arising from the use of different exchange rates from period to period are included as a component of stockholders' equity. Gains and losses from foreign currency transactions are recognized in current operations.

 
Revenue Recognition

f) Revenue Recognition

 

Revenues from sports-betting; casino, cash and skill games; slots, lotteries, bingo and horse race wagers represent the gross pay-ins (also referred to as Turnover) from customers less gaming taxes and payouts to customers. In addition, the Company receives commissions from the sale of scratch tickets and other lottery games. Revenues are recorded when the game is closed. Commissions are recorded when the ticket for scratch off tickets and lottery tickets are sold.

 
Earnings Per Share

g) Earnings Per Share

 

FASB ASC 260, "Earnings Per Share" provides for calculation of "basic" and "diluted" earnings per share. Basic earnings per share includes no dilution and is computed by dividing net income (loss) available to common shareholders by the weighted average common shares outstanding for the period. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of an entity similar to fully diluted earnings per share. As a result of the net loss in the three and six months ended June 30, 2015, the calculation of diluted loss per common share does not include the dilutive effect to outstanding warrants.

 
Business combinations

h) Business Combinations

 

We allocate the fair value of purchase consideration to the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values. The excess of the fair value of purchase consideration over the fair values of these identifiable assets and liabilities is recorded as goodwill.

 

Such valuations require management to make significant estimates and assumptions, especially with respect to intangible assets. Significant estimates in valuing certain intangible assets include, but are not limited to, future expected cash flows from acquired users, acquired technology, and trade names from a market participant perspective, useful lives and discount rates. Management's estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from estimates. During the measurement period, which is one year from the acquisition date, we may record adjustments to the assets acquired and liabilities assumed, with the corresponding offset to goodwill. Upon the conclusion of the measurement period, any subsequent adjustments are recorded to earnings.

 
Recent Accounting Pronouncements

i) Recent Accounting Pronouncements

 

There are no recently issued accounting standards that are expected to have a material effect on our financial condition, results of operations or cash flows.

 
Acquisition of Offline (Land-based) Gaming Assets (Tables)
 6 Months Ended
Jun. 30, 2015
Notes to Financial Statements  
Preliminary Purchase Price allocation
       Useful life
          
Property, Plant and Equipment         
Furniture and fixtures:   42,606       8 1/3 years
Lighting and electrical:   3,652        10 years
Servers, routers, computers, network:   6,087        5 years
Electronics, televisions:   4,261        4 years
Security and surveillance:   6,087        10 years
Total property, plant and equipment       $62,693    
              
Identifiable intangible assets             
Bersani license:   36,519        1.5 years
Monti license:   36,519        1.5 years
Corner concession rights:   57,381        5 years
Agency concession rights:   226,327        5 years
Customer relationships:   346,931        15 years
Total identifiable intangible assets       $703,677    
              
Assets acquired (Rifa)   20,598         
Liabilities assumed  (39,493)        
Net       $(18,895)   
              
Total identifiable assets less net liabilities       $747,475    
              
Goodwill        81,079    
Total purchase price       $828,554    
Related party transactions and balances (Tables)
 6 Months Ended
Jun. 30, 2015
Related Party Transactions [Abstract]  
Related party transactions and balances

 

   June 30,  December 31,
   2015  2014
       
Gold Street Capital Corp.  $87,733   $17,086 
Doriana Gianfelici   45,279    48,631 
Total advances from related parties:  $133,012   $65,717 
Deposits on Acquisitions (Tables)
 6 Months Ended
Jun. 30, 2015
Deposits On Acquisitions Tables  
Deposits on acquisitions

 

   June 30,  December 31,
   2015  2014
       
Acquisition of Rifa Srl.  $-   $62,698 
Acquisition of Streamlogue Holdings Ltd.   750,929    655,976 
    750,929    718,674 
Less allowance for doubtful account   (750,929)   (655,976)
  $-   $62,698 
Revenues (Tables)
 6 Months Ended
Jun. 30, 2015
Accounting Policies [Abstract]  
Revenue

 

   Six Months  Three Months
   Ended  Ended
   June 30,  June 30,
   2015  2015
Turnover      
Turnover web-based  $31,249,690   $14,494,745 
Turnover land-based   1,347,728    712,918 
Total Turnover  $32,597,418   $15,207,663 
Winnings/Payouts          
Winnings web-based   28,903,766    13,451,247 
Winnings land-based   1,010,883    536,184 
Total Winnings/payouts   29,914,649    13,987,431 
Gross Gaming Revenues   2,682,769    1,220,232 
           
Less: AAMS Gaming Taxes   488,994    253,588 
Net Gaming Revenues  $2,193,775   $966,644 
Warrants (Tables)
 6 Months Ended
Jun. 30, 2015
Notes to Financial Statements  
Debenture
Debenture  Fair Value
2-Apr-15  $4,291
27-Apr-15  $4,264
18-Jun-15  $45,964
Weighted average assumptions
      Common               
Warrant  Exercise  Stock        Dividend  Interest  Forfeiture
Date  Price  Price  Volatility  Term  Yield  Rate  Risk
   per/sh  per/sh               
Apr.  2, 2015  $1.25   $0.90    392%  2 yrs   0%   0.91%   0%
                                  
Apr. 27, 2015  $1.25   $1.10    392%  2 yrs   0%   0.91%   0%
                                  
Jun. 18, 2015  $1.00   $0.80    392%  3 yrs   0%   0.91%   0%
Warrants
      Weighted Average  Weighted
   Warrant  Exercise Price  Average
   Shares  Per Common Share  Life
          
Outstanding at January 1, 2015   22,000   $1.34    1.17 
Issued   66,200   $1.03    2.87 
Exercised   —      —      —   
Expired   —      —      —   
Outstanding at June 30, 2015   88,200   $1.12    2.46 
Exercisable at June 30, 2015   88,200   $1.12    2.46 
Black-scholes modle
Exercises price $1 - $1.5
Common stock price per share $0.80
Volatility 391.26%
Weighted average life 2.46 years
Dividend yield 0%
Interest rate 0.91%
Forfeiture risk 0%
Income Taxes (Tables)
 6 Months Ended
Jun. 30, 2015
Income Taxes Tables  
Reconciliation of income tax expense

 

   June 30,  June 30,
   2015  2014
U.S. statutory rate of 35%  $(270,324)  $25,023 
Tax rate difference between U.S and Italy (27.5%)   (4,977)   —   
Change in valuation allowance   286,100    -25,023 
Permanent difference   15,746    —   
Effective tax rate  $26,545   $—   
Provisions for income taxes

 

   June 30,  June 30,
   2015  2014
Current - foreign  $26,545   $—   
Deferred   —      —   
Total  $26,545   $—   
Nature of Business and Operations (Details)
 0 Months Ended
Aug. 15, 2014
Jan. 31, 2015
Multigioco [Member]    
Ownership 100.00%us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember		  
Shops 850us-gaap_NumberOfOperatingSegments
/ us-gaap_ConsolidationItemsAxis
= EMGL_MultigiocoMember		  
Rifa Srl. [Member]    
Ownership   100.00%us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest
/ us-gaap_ConsolidationItemsAxis
= EMGL_RifaSrlMember
Going Concern (Details) (USD $)
Jun. 30, 2015
Going Concern Details  
Working capital deficit $ 1,186,045EMGL_WorkingCapitalDeficit
Acquisition of Offline (Land-based) Gaming Assets - Preliminary Purchase Price allocation (Details) (Gaming Assets [Member], USD $)
 6 Months Ended
Jun. 30, 2015
Property, Plant and Equipment $ 62,693us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment
Identifiable intangible assets 703,677us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets
Assets acquired (Rifa) 20,598us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets
Liabilities assumed (39,493)us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesCurrent
Net (18,895)us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet
Total identifiable assets less net liabilities 747,475us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet
Goodwill 81,079us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles
Purchase price 828,554us-gaap_PaymentsToAcquireBusinessesGross
Furniture and fixtures [Member]
  
Property, Plant and Equipment 42,606us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment
/ us-gaap_ConsolidationItemsAxis
= EMGL_GamingAssetsMember
/ us-gaap_PropertyPlantAndEquipmentByTypeAxis
= us-gaap_PropertyPlantAndEquipmentOtherTypesMember
Useful Life 8 years 4 months
Lighting and Electrical [Member]
  
Property, Plant and Equipment 3,652us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment
/ us-gaap_ConsolidationItemsAxis
= EMGL_GamingAssetsMember
/ us-gaap_PropertyPlantAndEquipmentByTypeAxis
= us-gaap_BuildingAndBuildingImprovementsMember
Useful Life 10 years
Server, routers, computer, network [Member]
  
Property, Plant and Equipment 6,087us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment
/ us-gaap_ConsolidationItemsAxis
= EMGL_GamingAssetsMember
/ us-gaap_PropertyPlantAndEquipmentByTypeAxis
= us-gaap_ComputerEquipmentMember
Useful Life 5 years
Electronics, televisions [Member]
  
Property, Plant and Equipment 4,261us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment
/ us-gaap_ConsolidationItemsAxis
= EMGL_GamingAssetsMember
/ us-gaap_PropertyPlantAndEquipmentByTypeAxis
= us-gaap_EquipmentMember
Useful Life 4 years
Security and surveillance [Member]
  
Property, Plant and Equipment 6,087us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment
/ us-gaap_ConsolidationItemsAxis
= EMGL_GamingAssetsMember
/ us-gaap_PropertyPlantAndEquipmentByTypeAxis
= us-gaap_TechnologyEquipmentMember
Useful Life 10 years
Bersani License [Member]
  
Identifiable intangible assets 36,519us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets
/ us-gaap_ConsolidationItemsAxis
= EMGL_GamingAssetsMember
/ us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis
= EMGL_BersaniLicenseMember
Useful life 1 year 6 months
Monti License [Member]
  
Identifiable intangible assets 36,519us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets
/ us-gaap_ConsolidationItemsAxis
= EMGL_GamingAssetsMember
/ us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis
= EMGL_MontiLicenseMember
Useful life 1 year 6 months
Corner concesiion rights [Member]
  
Identifiable intangible assets 57,381us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets
/ us-gaap_ConsolidationItemsAxis
= EMGL_GamingAssetsMember
/ us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis
= EMGL_CornerConcessionRightsMember
Useful life 5 years
Agency concesiion rights [Member]
  
Identifiable intangible assets 226,327us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets
/ us-gaap_ConsolidationItemsAxis
= EMGL_GamingAssetsMember
/ us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis
= EMGL_AngencyConcessionRightsMember
Useful life 5 years
Customer relationships [Member]
  
Identifiable intangible assets $ 346,931us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets
/ us-gaap_ConsolidationItemsAxis
= EMGL_GamingAssetsMember
/ us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_CustomerRelationshipsMember
Useful life 15 years
Acquisition of Offline (Land-based) Gaming Assets (Details Narrative) (USD $)
 0 Months Ended 12 Months Ended 6 Months Ended
Jan. 31, 2015
Dec. 31, 2014
Jun. 30, 2015
Rifa Srl. [Member]      
Business Acquisition [Line Items]      
Ownership 100.00%us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest
/ us-gaap_ConsolidationItemsAxis
= EMGL_RifaSrlMember		    
Purchase price   $ 36,300us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsAdditionalDisclosuresAcquisitionCosts
/ us-gaap_ConsolidationItemsAxis
= EMGL_RifaSrlMember		  
Payments of debt   26,000us-gaap_BusinessCombinationLiabilitiesArisingFromContingenciesAmountRecognized
/ us-gaap_ConsolidationItemsAxis
= EMGL_RifaSrlMember		  
Purchase price deposits   62,300us-gaap_BusinessCombinationConsiderationTransferred1
/ us-gaap_ConsolidationItemsAxis
= EMGL_RifaSrlMember		  
New Gioco [Member]      
Business Acquisition [Line Items]      
Ownership     100.00%us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest
/ us-gaap_ConsolidationItemsAxis
= EMGL_NewGiocoMember		 [1]
Purchase price     787,158us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsAdditionalDisclosuresAcquisitionCosts
/ us-gaap_ConsolidationItemsAxis
= EMGL_NewGiocoMember
Payable amount     569,700us-gaap_DebtInstrumentFairValue
/ us-gaap_ConsolidationItemsAxis
= EMGL_NewGiocoMember
Number of installments     9
Installment amount     63,308us-gaap_DebtInstrumentPeriodicPayment
/ us-gaap_ConsolidationItemsAxis
= EMGL_NewGiocoMember
Forgiveness of debt     256,251us-gaap_DebtInstrumentDecreaseForgiveness
/ us-gaap_ConsolidationItemsAxis
= EMGL_NewGiocoMember
Credit payment by New Gioco     11,000us-gaap_BusinessCombinationAssetsArisingFromContingenciesAmountRecognized
/ us-gaap_ConsolidationItemsAxis
= EMGL_NewGiocoMember
Purchase price deposits     70,829us-gaap_BusinessCombinationConsiderationTransferred1
/ us-gaap_ConsolidationItemsAxis
= EMGL_NewGiocoMember
Additional deposits     $ 88,536us-gaap_BusinessCombinationConsiderationTransferredOther1
/ us-gaap_ConsolidationItemsAxis
= EMGL_NewGiocoMember
[1] New Gioco is an Italian gaming company which is 50% owned by Laura Tabacco an Italian citizen and 50% owned by Beniamino Gianfelici who along with his daughter, owned 100% of Multigioco prior to its acquisition by Empire.
Related party transactions and balances - Related party (Details) (USD $)
Jun. 30, 2015
Dec. 31, 2014
Related Party Transaction [Line Items]    
Balance of advances from stockholders $ 133,012us-gaap_DueToRelatedPartiesCurrent $ 65,717us-gaap_DueToRelatedPartiesCurrent
Gold Street Capital Corp. [Member]    
Related Party Transaction [Line Items]    
Balance of advances from stockholders 87,733us-gaap_DueToRelatedPartiesCurrent
/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis
= EMGL_GoldStreetCapitalCorpMember		 17,086us-gaap_DueToRelatedPartiesCurrent
/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis
= EMGL_GoldStreetCapitalCorpMember
Doriana Gianfelici [Member]    
Related Party Transaction [Line Items]    
Balance of advances from stockholders $ 45,279us-gaap_DueToRelatedPartiesCurrent
/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis
= EMGL_DorianaGianfeliciMember		 $ 48,631us-gaap_DueToRelatedPartiesCurrent
/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis
= EMGL_DorianaGianfeliciMember
Related party transactions and balances (Details Narrative) (USD $)
 6 Months Ended
Jun. 30, 2015
Jun. 30, 2014
Related Party Transaction [Line Items]    
Advance from related party $ 71,084us-gaap_ProceedsFromRelatedPartyDebt $ 136,212us-gaap_ProceedsFromRelatedPartyDebt
Related Party [Member]    
Related Party Transaction [Line Items]    
Interest rate 5.00%us-gaap_RelatedPartyTransactionRate
/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis
= us-gaap_AffiliatedEntityMember		  
Gold Street Capital Corp. [Member]    
Related Party Transaction [Line Items]    
Advance from related party 136,471us-gaap_ProceedsFromRelatedPartyDebt
/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis
= EMGL_GoldStreetCapitalCorpMember		  
Debt repaid 65,387us-gaap_RepaymentsOfRelatedPartyDebt
/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis
= EMGL_GoldStreetCapitalCorpMember		  
Braydon Capital Corp. [Member]    
Related Party Transaction [Line Items]    
Interest rate 2.00%us-gaap_RelatedPartyTransactionRate
/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis
= EMGL_BraydonCapitalCorpMember		 [1]  
Promissory note $ 150,000us-gaap_RelatedPartyTransactionAmountsOfTransaction
/ us-gaap_RelatedPartyTransactionsByRelatedPartyAxis
= EMGL_BraydonCapitalCorpMember		  
[1] The interest rate payable on the Promissory Note of $150,000 is 2%/month (24% per annum)
Due from affiliates (Details Narrative) (New Gioco [Member], USD $)
 6 Months Ended
Jun. 30, 2015
New Gioco [Member]
  
Investments in and Advances to Affiliates [Line Items]  
Forgiveness of debt $ 256,251us-gaap_DebtInstrumentDecreaseForgiveness
/ us-gaap_ConsolidationItemsAxis
= EMGL_NewGiocoMember
Deposits on Acquisitions (Details) (USD $)
Jun. 30, 2015
Dec. 31, 2014
Business Combination, Separately Recognized Transactions [Line Items]    
Acquisition $ 750,929us-gaap_AcquisitionCostsCumulative $ 718,674us-gaap_AcquisitionCostsCumulative
Less allowance for doubtful account (750,929)us-gaap_AllowanceForDoubtfulAccountsReceivableNoncurrent (655,976)us-gaap_AllowanceForDoubtfulAccountsReceivableNoncurrent
Deposits on acquisitions   62,698us-gaap_DepositsAssetsNoncurrent
Acquisition of Rifa Srl. [Member]    
Business Combination, Separately Recognized Transactions [Line Items]    
Acquisition   62,698us-gaap_AcquisitionCostsCumulative
/ us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsAxis
= EMGL_AcquisitionOfRifaSrlMember
Streamlogue Holdings Ltd. [Member]    
Business Combination, Separately Recognized Transactions [Line Items]    
Acquisition 750,929us-gaap_AcquisitionCostsCumulative
/ us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsAxis
= EMGL_StreamlogueHoldingsLtdMember		 655,976us-gaap_AcquisitionCostsCumulative
/ us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsAxis
= EMGL_StreamlogueHoldingsLtdMember
Less allowance for doubtful account $ (750,929)us-gaap_AllowanceForDoubtfulAccountsReceivableNoncurrent
/ us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsAxis
= EMGL_StreamlogueHoldingsLtdMember		  
Deposits on Acquisitions (Details Narrative) (Streamlogue Holdings Ltd. [Member], USD $)
 6 Months Ended 12 Months Ended
Jun. 30, 2015
Dec. 31, 2014
Streamlogue Holdings Ltd. [Member]
    
Business Combination, Separately Recognized Transactions [Line Items]    
Purchase price deposits   $ 1,202,855us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireeFairValue1
/ us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsAxis
= EMGL_StreamlogueHoldingsLtdMember
Advances on purchase   655,976us-gaap_BusinessCombinationConsiderationTransferred1
/ us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsAxis
= EMGL_StreamlogueHoldingsLtdMember
Additional deposits $ 94,953us-gaap_BusinessCombinationConsiderationTransferredOther1
/ us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsAxis
= EMGL_StreamlogueHoldingsLtdMember		  
Revenues (Details) (USD $)
 3 Months Ended 6 Months Ended
Jun. 30, 2015
Jun. 30, 2015
Gaming Revenues    
Total Turnover $ 15,207,663us-gaap_CasinoRevenue $ 32,597,418us-gaap_CasinoRevenue
Less: Winnings/payouts 13,987,431us-gaap_CasinoExpenses 29,914,649us-gaap_CasinoExpenses
Gross Gaming Revenues 1,220,232us-gaap_SalesRevenueGoodsGross 2,682,769us-gaap_SalesRevenueGoodsGross
Less: AAMS Gaming Taxes 253,588us-gaap_OtherTaxExpenseBenefit 488,994us-gaap_OtherTaxExpenseBenefit
Net Gaming Revenues 966,644us-gaap_SalesRevenueGoodsNet 2,193,775us-gaap_SalesRevenueGoodsNet
Web-based [Member]    
Gaming Revenues    
Total Turnover 14,494,745us-gaap_CasinoRevenue
/ us-gaap_PrincipleTransactionRevenueDescriptionOfReportingCategoryAxis
= EMGL_WebBasedMember		 31,249,690us-gaap_CasinoRevenue
/ us-gaap_PrincipleTransactionRevenueDescriptionOfReportingCategoryAxis
= EMGL_WebBasedMember
Less: Winnings/payouts 13,451,247us-gaap_CasinoExpenses
/ us-gaap_PrincipleTransactionRevenueDescriptionOfReportingCategoryAxis
= EMGL_WebBasedMember		 28,903,766us-gaap_CasinoExpenses
/ us-gaap_PrincipleTransactionRevenueDescriptionOfReportingCategoryAxis
= EMGL_WebBasedMember
Land-based [Member]    
Gaming Revenues    
Total Turnover 712,918us-gaap_CasinoRevenue
/ us-gaap_PrincipleTransactionRevenueDescriptionOfReportingCategoryAxis
= EMGL_LandBasedMember		 1,347,728us-gaap_CasinoRevenue
/ us-gaap_PrincipleTransactionRevenueDescriptionOfReportingCategoryAxis
= EMGL_LandBasedMember
Less: Winnings/payouts $ 536,184us-gaap_CasinoExpenses
/ us-gaap_PrincipleTransactionRevenueDescriptionOfReportingCategoryAxis
= EMGL_LandBasedMember		 $ 1,010,883us-gaap_CasinoExpenses
/ us-gaap_PrincipleTransactionRevenueDescriptionOfReportingCategoryAxis
= EMGL_LandBasedMember
Debentures and Debenture Warrants (Details Narrative) (USD $)
 6 Months Ended
Jun. 30, 2015
Proceeds from debentures/convertible notes $ 75,474us-gaap_ProceedsFromIssuanceOfTrustPreferredSecurities
April 2, 2015 [Member]  
Issue Value 25,000us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= EMGL_April22015Member
Proceeds from debentures/convertible notes 18,400us-gaap_ProceedsFromIssuanceOfTrustPreferredSecurities
/ us-gaap_DebtInstrumentAxis
= EMGL_April22015Member
Number of debentures 5 debentures issued
Debenture purchased 5,000EMGL_ValueOfDebenture
/ us-gaap_DebtInstrumentAxis
= EMGL_April22015Member
Interest rate 15.00%us-gaap_DebtConversionOriginalDebtInterestRateOfDebt
/ us-gaap_DebtInstrumentAxis
= EMGL_April22015Member
Warrants 500us-gaap_DebtConversionConvertedInstrumentWarrantsOrOptionsIssued1
/ us-gaap_DebtInstrumentAxis
= EMGL_April22015Member
Warrant price $ 1.25us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
/ us-gaap_DebtInstrumentAxis
= EMGL_April22015Member
Discount

a 25% discount to the offering price of common shares
Commissions 3,135us-gaap_BankingFeesAndCommissions
/ us-gaap_DebtInstrumentAxis
= EMGL_April22015Member
April 27, 2015 [Member]  
Issue Value 20,000us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= EMGL_April272015Member
Proceeds from debentures/convertible notes 15,224us-gaap_ProceedsFromIssuanceOfTrustPreferredSecurities
/ us-gaap_DebtInstrumentAxis
= EMGL_April272015Member
Number of debentures 4 debentures issued
Debenture purchased 5,000EMGL_ValueOfDebenture
/ us-gaap_DebtInstrumentAxis
= EMGL_April272015Member
Interest rate 15.00%us-gaap_DebtConversionOriginalDebtInterestRateOfDebt
/ us-gaap_DebtInstrumentAxis
= EMGL_April272015Member
Warrants 500us-gaap_DebtConversionConvertedInstrumentWarrantsOrOptionsIssued1
/ us-gaap_DebtInstrumentAxis
= EMGL_April272015Member
Warrant price $ 1.25us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
/ us-gaap_DebtInstrumentAxis
= EMGL_April272015Member
Discount

a 25% discount to the offering price of common shares
Commissions 2,546us-gaap_BankingFeesAndCommissions
/ us-gaap_DebtInstrumentAxis
= EMGL_April272015Member
June 18, 2015 [Member]  
Issue Value 330,000us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_DebtInstrumentAxis
= EMGL_June182015Member
Proceeds from debentures/convertible notes 115,000us-gaap_ProceedsFromIssuanceOfTrustPreferredSecurities
/ us-gaap_DebtInstrumentAxis
= EMGL_June182015Member
Original Issue Discount Percentage 10.00%us-gaap_FairValueInputsDiscountRate
/ us-gaap_DebtInstrumentAxis
= EMGL_June182015Member
Original Issue Discount 10,000us-gaap_DebtInstrumentUnamortizedDiscountPremiumNet
/ us-gaap_DebtInstrumentAxis
= EMGL_June182015Member
Interest rate 10.00%us-gaap_DebtConversionOriginalDebtInterestRateOfDebt
/ us-gaap_DebtInstrumentAxis
= EMGL_June182015Member
Legal fees 5,000us-gaap_LegalFees
/ us-gaap_DebtInstrumentAxis
= EMGL_June182015Member
Investor notes issued 10,000us-gaap_DebtInstrumentFaceAmount
/ us-gaap_DebtInstrumentAxis
= EMGL_June182015Member
Number of notes 2
Commissions 14,000us-gaap_BankingFeesAndCommissions
/ us-gaap_DebtInstrumentAxis
= EMGL_June182015Member
Commissions payments 8,000us-gaap_PaymentsForCommissions
/ us-gaap_DebtInstrumentAxis
= EMGL_June182015Member
Accrued Commissions $ 6,000us-gaap_AccruedLiabilitiesForCommissionsExpenseAndTaxes
/ us-gaap_DebtInstrumentAxis
= EMGL_June182015Member
Debentures and Debenture Warrants (Details Narrative) (Parenthetical)
 0 Months Ended
Jun. 18, 2015
Notes to Financial Statements  
Terms

In the event the market capitalization of the Company falls below $10,000,000, the warrant may be exercised at the lower of $1.00 and the market price as of any applicable date of conversion per warrant to receive one common share prior to June 18, 2018. The Company is not required to make payments against the Note for 180 days after issue.
Fair Value Debenture (Details) (USD $)
Jun. 30, 2015
April 2, 2015 [Member]  
Debt Conversion [Line Items]  
Fair value of debenture $ 4,291us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisSubordinatedDebtObligations
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_April22015Member
April 27, 2015 [Member]  
Debt Conversion [Line Items]  
Fair value of debenture 4,264us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisSubordinatedDebtObligations
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_April272015Member
June 18, 2015 [Member]  
Debt Conversion [Line Items]  
Fair value of debenture $ 45,964us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisSubordinatedDebtObligations
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_June182015Member
Warrants - Weighted average assumptions (Details) (USD $)
 6 Months Ended
Jun. 30, 2015
April 2, 2015 [Member]  
Fair Value, Concentration of Risk, Financial Statement Captions [Line Items]  
Exercise price $ 1.25us-gaap_SharesIssuedPricePerShare
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_April22015Member
Common stock price per warrant $ 0.90us-gaap_DebtInstrumentConvertibleConversionPrice1
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_April22015Member
Volatility 392.00%us-gaap_FairValueAssumptionsExpectedVolatilityRate
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_April22015Member
Term 2 years
Dividend yield 0.00%us-gaap_FairValueAssumptionsExpectedDividendRate
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_April22015Member
Interest rate 0.91%us-gaap_FairValueAssumptionsRiskFreeInterestRate
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_April22015Member
Risk of forfeiture 0.00%us-gaap_FairValueInputsEntityCreditRisk
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_April22015Member
April 27, 2015 [Member]  
Fair Value, Concentration of Risk, Financial Statement Captions [Line Items]  
Exercise price $ 1.25us-gaap_SharesIssuedPricePerShare
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_April272015Member
Common stock price per warrant $ 1.10us-gaap_DebtInstrumentConvertibleConversionPrice1
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_April272015Member
Volatility 392.00%us-gaap_FairValueAssumptionsExpectedVolatilityRate
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_April272015Member
Term 2 years
Dividend yield 0.00%us-gaap_FairValueAssumptionsExpectedDividendRate
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_April272015Member
Interest rate 0.91%us-gaap_FairValueAssumptionsRiskFreeInterestRate
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_April272015Member
Risk of forfeiture 0.00%us-gaap_FairValueInputsEntityCreditRisk
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_April272015Member
June 18, 2015 [Member]  
Fair Value, Concentration of Risk, Financial Statement Captions [Line Items]  
Exercise price $ 1.00us-gaap_SharesIssuedPricePerShare
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_June182015Member
Common stock price per warrant $ 0.80us-gaap_DebtInstrumentConvertibleConversionPrice1
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_June182015Member
Volatility 392.00%us-gaap_FairValueAssumptionsExpectedVolatilityRate
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_June182015Member
Term 3 years
Dividend yield 0.00%us-gaap_FairValueAssumptionsExpectedDividendRate
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_June182015Member
Interest rate 0.91%us-gaap_FairValueAssumptionsRiskFreeInterestRate
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_June182015Member
Risk of forfeiture 0.00%us-gaap_FairValueInputsEntityCreditRisk
/ us-gaap_ClassOfWarrantOrRightAxis
= EMGL_June182015Member
Debentures and Debenture Warrants (Details Narrative 2) (Warrant [Member], USD $)
 6 Months Ended
Jun. 30, 2015
Volatility 391.26%us-gaap_FairValueAssumptionsExpectedVolatilityRate
Weighted average life 2 years 5 months 16 days
Dividend yield 0.00%us-gaap_FairValueAssumptionsExpectedDividendRate
Interest rate 0.91%us-gaap_FairValueAssumptionsRiskFreeInterestRate
Risk of forfeiture 0.00%us-gaap_FairValueInputsEntityCreditRisk
Minimum [Member]
  
Exercise price 1.00us-gaap_SharesIssuedPricePerShare
/ us-gaap_ClassOfWarrantOrRightAxis
= us-gaap_WarrantMember
/ us-gaap_RangeAxis
= us-gaap_MinimumMember
Common stock price per warrant 0.80us-gaap_DebtInstrumentConvertibleConversionPrice1
/ us-gaap_ClassOfWarrantOrRightAxis
= us-gaap_WarrantMember
/ us-gaap_RangeAxis
= us-gaap_MinimumMember
Maximum [Member]
  
Exercise price 1.5us-gaap_SharesIssuedPricePerShare
/ us-gaap_ClassOfWarrantOrRightAxis
= us-gaap_WarrantMember
/ us-gaap_RangeAxis
= us-gaap_MaximumMember
Warrants (Details) (Warrant [Member], USD $)
 6 Months Ended
Jun. 30, 2015
Warrant [Member]
  
Warrant Shares [Rollforward]  
Outstanding at January 1, 2015 22,000us-gaap_ClassOfWarrantOrRightOutstanding
/ us-gaap_ClassOfWarrantOrRightAxis
= us-gaap_WarrantMember
Issued during the period 66,200EMGL_WarrantsIssuedDuringPeriod
/ us-gaap_ClassOfWarrantOrRightAxis
= us-gaap_WarrantMember
Outstanding and exercisable at June 30, 2015 88,200us-gaap_ClassOfWarrantOrRightOutstanding
/ us-gaap_ClassOfWarrantOrRightAxis
= us-gaap_WarrantMember
Weighted Average Exercise Price Per Common Share  
Outstanding at January 1, 2015 $ 1.34us-gaap_TemporaryEquityRedemptionPricePerShare
/ us-gaap_ClassOfWarrantOrRightAxis
= us-gaap_WarrantMember
Issued during the period $ 1.03EMGL_WarrantsPriceIssuedDuringPeriod
/ us-gaap_ClassOfWarrantOrRightAxis
= us-gaap_WarrantMember
Outstanding and exercisable at June 30, 2015 $ 1.12us-gaap_TemporaryEquityRedemptionPricePerShare
/ us-gaap_ClassOfWarrantOrRightAxis
= us-gaap_WarrantMember
Weighted Average Life per Warrant  
Outstanding at January 1, 2015 1 year 2 months 2 days
Issued 2 years 10 months 14 days
Outstanding and exercisable at June 30, 2015 2 years 5 months 16 days
Income Taxes (Details Narrative) (USD $)
 6 Months Ended
Jun. 30, 2015
Income Tax Disclosure [Abstract]  
Net operating loss carryforward $ 8,000,000us-gaap_OperatingLossCarryforwards
Italy corporate tax rate 32.32%us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential [1]
U.S. statutory rate 35.00%us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
[1] IRES at 27.5% plus IRAP ordinary at 4.82%
Income Taxes (Details 1) (USD $)
 3 Months Ended 6 Months Ended
Jun. 30, 2015
Jun. 30, 2015
Jun. 30, 2014
Income Tax Disclosure [Abstract]      
U.S. statutory rate of 35%   $ (270,324)us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate $ 25,023us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate
Tax rate difference between U.S and Italy   (4,977)us-gaap_IncomeTaxReconciliationOtherReconcilingItems   
Change in valuation allowance   286,100us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance (25,023)us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance
Permanent difference   15,746us-gaap_IncomeTaxReconciliationOtherAdjustments   
Income tax expense $ 26,545us-gaap_IncomeTaxExpenseBenefit $ 26,545us-gaap_IncomeTaxExpenseBenefit   
Income Taxes (Details 3) (USD $)
 3 Months Ended 6 Months Ended
Jun. 30, 2015
Jun. 30, 2015
Jun. 30, 2014
Income Taxes Details 3      
Current - foreign   $ 26,545us-gaap_CurrentForeignTaxExpenseBenefit   
Deferred        
Income tax expense $ 26,545us-gaap_IncomeTaxExpenseBenefit $ 26,545us-gaap_IncomeTaxExpenseBenefit   
Subsequent events (Details 1) (USD $)
 6 Months Ended
Jun. 30, 2015
Investment Agreement [Member]  
Agreement to purchase shares $ 5,000,000us-gaap_AcceleratedShareRepurchasesSettlementPaymentOrReceipt
/ us-gaap_SubsequentEventTypeAxis
= us-gaap_SecuritiesSoldUnderAgreementsToRepurchaseMember
Percentage of shares 9.99%us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners
/ us-gaap_SubsequentEventTypeAxis
= us-gaap_SecuritiesSoldUnderAgreementsToRepurchaseMember
Note [Member]  
Issue Value 220,000us-gaap_DebtInstrumentCarryingAmount
/ us-gaap_SubsequentEventTypeAxis
= us-gaap_NotesPayableOtherPayablesMember
Interest rate 10.00%us-gaap_DebtConversionOriginalDebtInterestRateOfDebt
/ us-gaap_SubsequentEventTypeAxis
= us-gaap_NotesPayableOtherPayablesMember
Original Issue Discount Percentage 10.00%us-gaap_FairValueInputsDiscountRate
/ us-gaap_SubsequentEventTypeAxis
= us-gaap_NotesPayableOtherPayablesMember
Conversion share price $ 0.80us-gaap_DebtInstrumentConvertibleConversionPrice1
/ us-gaap_SubsequentEventTypeAxis
= us-gaap_NotesPayableOtherPayablesMember
Discount 60.00%us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardDiscountFromMarketPriceOfferingDate
/ us-gaap_SubsequentEventTypeAxis
= us-gaap_NotesPayableOtherPayablesMember
Note Issued 55,000us-gaap_DebtInstrumentFaceAmount
/ us-gaap_SubsequentEventTypeAxis
= us-gaap_NotesPayableOtherPayablesMember
Proceeds from notes 50,000us-gaap_ProceedsFromIssuanceOfMediumTermNotes
/ us-gaap_SubsequentEventTypeAxis
= us-gaap_NotesPayableOtherPayablesMember
Original Issue Discount 5,000us-gaap_DebtInstrumentUnamortizedDiscountPremiumNet
/ us-gaap_SubsequentEventTypeAxis
= us-gaap_NotesPayableOtherPayablesMember
Commissions $ 4,000us-gaap_BankingFeesAndCommissions
/ us-gaap_SubsequentEventTypeAxis
= us-gaap_NotesPayableOtherPayablesMember
Subsequent events (Details 2) (Put Notice [Member])
 6 Months Ended
Jun. 30, 2015
Put Notice [Member]
  
Subsequent Event [Line Items]  
Put Notice

‘Put Notice’ which entitles us to sell to the Investor one hundred percent (100%) of the average of the daily trading dollar volume (U.S. market only) of our Common Stock for the ten (10) consecutive trading days immediately prior to the date which the applicable Put Notice is delivered, so long as such amount does not exceed an accumulative amount per month of $150,000 unless prior approval of the Investor is obtained by the Company.