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Consolidted Balance Sheets - USD ($)
|
Mar. 31, 2016 |
Dec. 31, 2015 |
Current Assets |
|
|
Cash and cash equivalents |
$ 178,188
|
$ 157,363
|
Gaming accounts receivable, $390,490 and $349,374 on March 31, 2016 and December 31, 2015 |
263,469
|
178,151
|
Prepaid expenses |
295,008
|
310,407
|
Other current assets |
35,380
|
36,725
|
Total Current Assets |
772,045
|
682,646
|
Non-current Assets |
|
|
Restricted cash |
240,501
|
232,013
|
Property, Plant, and Equipment |
90,844
|
88,705
|
Intangible assets |
2,259,154
|
2,376,540
|
Goodwill |
260,318
|
260,318
|
Investment in non-consolidated entities |
6,975
|
6,729
|
Total Non-current Assets |
2,857,792
|
2,964,305
|
Total Assets |
3,629,837
|
3,646,951
|
Current Liabilities |
|
|
Line of credit - bank |
242,063
|
312,483
|
Accounts payable and accrued liabilities |
454,868
|
571,501
|
Gaming accounts balances |
274,026
|
274,942
|
Taxes payable |
221,212
|
165,166
|
Advances from stockholders |
55,662
|
191,675
|
Liability in connection with acquisition- due to Newgioco |
219,378
|
327,536
|
Debentures, net of discount |
137,612
|
107,589
|
Derivative liability |
464,843
|
28,375
|
Promissory notes payable |
$ 392,573
|
294,368
|
Other current liabilities |
|
1,450
|
Total Current Liabilities |
$ 2,462,237
|
2,275,085
|
Long term liabilities |
69,923
|
67,532
|
Total Liabilities |
2,532,160
|
2,342,617
|
Stockholders' Deficiency |
|
|
Common Stock, $0.0001 par value, 80,000,000 shares authorized; 24,336,473 and 24,126,088 issued and outstanding at March 31, 2016 and December 31, 2015 |
2,434
|
2,413
|
Additional paid-in capital |
10,765,877
|
10,472,501
|
Accumulated other comprehensive income |
107,050
|
124,265
|
Accumulated deficit |
(9,777,684)
|
(9,294,845)
|
Total Stockholders' Equity |
1,097,677
|
1,304,334
|
Total Liabilities and Stockholders' Equity |
$ 3,629,837
|
$ 3,646,951
|
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Consolidted Balance Sheets (Parenthetical) - USD ($)
|
Mar. 31, 2016 |
Dec. 31, 2015 |
Statement of Financial Position [Abstract] |
|
|
Debt Discount |
$ 390,490
|
$ 349,374
|
STOCKHOLDERS' EQUITY |
|
|
Capital stock - par value |
$ 0.0001
|
$ 0.0001
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Capital stock - authorized |
80,000,000
|
80,000,000
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24,336,473
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24,126,088
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24,336,473
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24,126,088
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Consolidated Statements of Comprehensive Loss - USD ($)
|
3 Months Ended |
Mar. 31, 2016 |
Mar. 31, 2015 |
Income Statement [Abstract] |
|
|
Revenue |
$ 1,747,186
|
$ 1,227,131
|
Costs and Expenses |
|
|
Selling expenses |
1,228,220
|
896,971
|
General and administrative expenses |
870,846
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577,302
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Total Costs and Expenses |
2,099,066
|
1,474,273
|
Loss from Operations |
(351,880)
|
(247,142)
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Other Expenses (Income) |
|
|
Interest expense, net of interest income |
98,544
|
5,821
|
Changes in fair value of derivative liabilities |
(4,428)
|
4,393
|
Imputed interest on related party advances |
$ 1,620
|
983
|
Allowance for deposit on acquisition |
|
40,952
|
Total Other Expenses |
$ 95,736
|
52,149
|
Loss Before Income Taxes |
(447,616)
|
$ (299,291)
|
Provision of Income Taxes |
(35,223)
|
|
Net Loss |
(482,839)
|
$ (299,291)
|
Other Comprehensive Income (Loss) |
|
|
Foreign currency translation adjustment |
(17,215)
|
(63,557)
|
Comprehensive Loss |
$ (500,054)
|
$ (362,848)
|
Basic and fully diluted loss from operations |
$ (0.02)
|
$ (0.02)
|
Weighted average number of common shares outstanding basic and diluted |
24,336,473
|
21,225,427
|
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- DefinitionAmount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.
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Statements of Cash Flows - USD ($)
|
3 Months Ended |
Mar. 31, 2016 |
Mar. 31, 2015 |
Cash Flows from Operating Activities |
|
|
Net loss |
$ (482,839)
|
$ (299,291)
|
Adjustments to reconcile net loss to net cash used in operating activities |
|
|
Depreciation and amortization |
123,460
|
96,076
|
Amortization of deferred costs |
18,982
|
2,589
|
Non-cash interest |
64,023
|
2,194
|
Imputed interest on advances from stockholders |
1,620
|
983
|
Changes in fair value of derivative liabilities |
$ (4,428)
|
4,393
|
Impairment of assets |
|
40,952
|
Stock issued for services |
$ 118,575
|
$ 125,030
|
Bad debt |
27,580
|
|
Changes in Operating Assets and Liabilities |
|
|
Prepaid expenses |
(108,333)
|
$ 147,748
|
Accounts payable and accrued liabilities |
(126,461)
|
58,741
|
Gaming accounts receivable |
(104,281)
|
(39,325)
|
Gaming accounts liabilities |
(10,682)
|
(8,422)
|
Taxes payable |
48,596
|
34,734
|
Other current assets |
2,616
|
(90,759)
|
Other current liabilities |
(1,464)
|
(13,840)
|
Net Cash Provided by (Used in) Operating Activities |
(433,036)
|
61,803
|
Cash Flows from Investing Activities |
|
|
Acquisition of property, plant, and equipment, and intangible assets |
$ (12,010)
|
(1,704)
|
Cash acquired on acquisition |
|
15,772
|
Cash paid for acquisition |
$ (116,939)
|
(63,308)
|
Deposit on acquisition |
|
55,781
|
Net Cash Provided by (Used in) Investing Activities |
$ (128,949)
|
6,541
|
Cash Flows from Financing Activities |
|
|
Proceeds (repayment) of bank credit line, net |
$ (79,672)
|
59,741
|
Repayment of bank loan |
|
$ (37,489)
|
Proceeds from convertible notes issued |
$ 600,000
|
|
Proceeds from promissory notes, net of repayment |
90,750
|
$ (168,430)
|
Repayment of convertible notes and debentures |
(55,000)
|
|
Advances from stockholders, net of repayment |
256
|
|
Net Cash Provided by (Used in) Financing Activities |
556,334
|
$ (146,178)
|
Effect of change in exchange rate |
26,476
|
(172,519)
|
Net increase (decrease) in cash |
20,825
|
(250,353)
|
Cash- beginning of the period |
157,363
|
422,276
|
Cash- end of the period |
178,188
|
171,923
|
Supplemental disclosure of cash flow information |
|
|
Cash paid during the year for: Interest |
$ 34,487
|
$ 396
|
Cash paid during the year for: Income Taxes |
|
|
Supplemental cash flow disclosure for non-cash activities |
|
|
Common shares issued to related parties for repayment of debt |
$ 138,225
|
|
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Basis of Presentation and Nature of Business
|
3 Months Ended |
Mar. 31, 2016 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Basis of Presentation and Nature of Business |
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 March 31, 2016 and the results of operations and
cash flows for the three months ended March 31, 2016 and 2015. 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 months ended March 31, 2016
are not necessarily indicative of the results to be expected for any subsequent periods or for the entire year ending December
31, 2016. The balance sheet at December 31, 2015 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,
2015 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, the Company changed its name to Empire Global Corp. and maintains its principal executive offices headquartered in Toronto,
Canada.
The Company, through its wholly owned subsidiaries, 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, including a variety of online and offline lottery and casino gaming, as well as sports betting through locations
situated throughout Italy.
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- DefinitionThe entire disclosure for the business description and basis of presentation concepts. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).
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Going Concern
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3 Months Ended |
Mar. 31, 2016 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Going Concern |
2. Going concern
The accompanying 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 a working capital deficit of
$1,690,192 as of March 31, 2016, and reported operating losses for the past two years. 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 mitigate its losses in
future years by significantly reducing its operating expenses, seeking out new business opportunities and attempting to raise debt
or equity financing. However, there is no assurance that the Company will be able to obtain additional financing, reduce its operating
expenses or be successful in maintaining a viable business.
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- DefinitionThe entire disclosure when substantial doubt is raised about the ability to continue as a going concern. Includes, but is not limited to, principal conditions or events that raised substantial doubt about the ability to continue as a going concern, management's evaluation of the significance of those conditions or events in relation to the ability to meet its obligations, and management's plans that alleviated or are intended to mitigate the conditions or events that raise substantial doubt about the ability to continue as a going concern.
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-Paragraph 13
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Summary of Significant Accounting Policies
|
3 Months Ended |
Mar. 31, 2016 |
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 subsidiaries, all of which are wholly owned. All significant inter-company transactions
are eliminated upon consolidation.
Certain amounts of prior periods were reclassified
to conform with current period presentation.
b) Use of estimates
The preparation of the financial statements
in conformity with Generally Accepted Accounting Principles ("GAAP") requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of
the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ
from those estimates. These estimates and assumptions include valuing equity securities issued in share based payment arrangements,
determining the fair value of our common stock, the collectability of receivables and advances and deferred taxes and related valuation
allowances. Certain estimates, including evaluating the collectability of receivables and advances, could be affected by external
conditions, including those unique to our industry, and general economic conditions. It is possible that these external factors
could have an effect on our estimates that could cause actual results to differ from our estimates. We re-evaluate all of our accounting
estimates at least quarterly based on these conditions and record adjustments when necessary.
c) 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 not being
amortized, but 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.
d) 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.
e) 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.
f) Derivative Financial Instruments
The 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
convertible notes and 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.
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. These potentially dilutive securities were not included in the calculation
of loss per share for the three months ended March 31, 2016 and 2015, thus the effect would have been anti-dilutive. Accordingly,
basic and diluted loss per common share is the same for all periods presented.
h) Currency translation
Since the Company's subsidiaries operates in
Italy, the subsidiaries 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 period-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.
i) Revenue Recognition
Revenues from sports-betting, casino, cash
and skill games; slots, bingo and horse race wagers represent the gross pay-ins (also referred to as Turnover) from customers less
gaming taxes and payouts to customers. Revenues are recorded when the game is closed. In addition, the Company receives commissions
from the sale of scratch tickets and other lottery games. Commissions are recorded when the ticket for scratch off tickets and
lottery tickets are sold.
j) Gaming accounts receivable & allowance
for doubtful accounts
Gaming accounts receivable represents
gaming deposits made by customers to their gaming accounts either directly by credit card, bank wire, e-wallet or other
accepted method through one of our websites or indirectly in cash at the cashier of a betting shop but not yet credited to
our bank accounts and subject to normal trade collection terms without discounts. The Company periodically evaluates the
collectability of its gaming accounts receivable and considers the need to record or adjust an allowance for doubtful
accounts based upon historical collection experience and specific customer information. Actual amounts could vary from the
recorded estimates. The Company has determined that an allowance EUR 344,530 (approximately U.S. $390,490) and EUR
319,530 (approximately U.S. 349,374) for doubtful accounts was needed for the gaming accounts receivable balances as of
March 31, 2016 and December 31, 2015, respectively. The Company does not require collateral to support customer receivables.
k) Gaming account balances
Gaming account balances represent customer
balances, including winnings and deposits, that are held as credits in gaming accounts and have not as of yet been used or withdrawn
by the customers. Customers can request payment from the Company at any time and the payment to customers can be made through bank
wire, credit card, or actual cash disbursement from one of our locations. Gaming account credit balances are non-interest bearing.
l) Fair Value Measurements
ASC Topic 820, Fair Value Measurement and Disclosures,
defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in
the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the
measurement date. This topic also establishes a fair value hierarchy which requires classification based on observable and unobservable
inputs when measuring fair value. There are three levels of inputs that may be used to measure fair value:
Level 1: Observable inputs such as quoted prices
(unadjusted) in active market for identical assets or liabilities.
Level 2: Inputs other than quoted prices that
are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets
and quoted prices for identical or similar assets or liabilities in markets that are not active.
Level 3: Unobservable inputs in which little
or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market
participant would use.
The carrying value of the Company's short term
investments, prepaid expenses, accounts receivables, other current assets, accounts payable and accrued liabilities, gaming account
balance, and advances from shareholder approximate fair value because of the short term maturity of these financial instruments.
The derivative liability in connection with
the conversion feature of the convertible debt and warrants is classified as a level 3 liability, and is the only financial liability
measured at fair value on a recurring basis.
The change in the Level 3 financial instrument
is as follows:
Balance at December 31, 2015 | |
$ | 28,375 | |
Issued during the three months ended March 31, 2016 | |
| 440,896 | |
Exercised during the three months ended March 31, 2016 | |
| | |
Change in fair value recognized in operations | |
| (4,428 | ) |
Balance at March 31, 2016 | |
$ | 464,843 | |
m) Income Taxes
We use the asset and liability method of accounting
for income taxes in accordance with ASC Topic 740, "Income Taxes." Under this method, income tax expense is recognized
for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences
resulting from matters that have been recognized in an entity's financial statements or tax returns. 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. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in
the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred
tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion
or all of the deferred tax assets will not be realized.
ASC Topic 740.10.30 clarifies the accounting
for uncertainty in income taxes recognized in an enterprise's financial statements and prescribes a recognition threshold and measurement
attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return.
ASC Topic 740.10.40 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods,
disclosure, and transition. We have no material uncertain tax positions for any of the reporting periods presented.
The Company has elected to include interest
and penalties related to uncertain tax positions, if determined, as a component of income tax expense.
In Italy, tax years beginning 2010 forward
are open and subject to examination. The Company is not currently under examination and it has not been notified of a pending examination.
n) Recent Accounting Pronouncements
In April 2015, the FASB issued guidance to
simplify the presentation of debt issuance costs. This guidance provides that debt issuance costs related to a recognized liability
be presented in the balance sheet as a direct reduction from the carrying amount of that debt liability, consistent with debt discounts.
The Company adopted this guidance with the annual and the interim period beginning January 1, 2016, and applied the standard on
a retrospective basis as of December 31, 2015. As of March 31, 2016, and December 31, 2015, we had $55,094 and $5,259, respectively,
of unamortized debt issuance costs that were reclassified from prepaid expenses to a reduction in the carrying amount of the debentures
and convertible notes payable. The adoption of this standard did not have a material impact on our financial position and did not
impact our results of operations or cash flows.
There are no other recently issued accounting standards
that are expected to have a material effect on our financial condition, results of operations or cash flows.
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Intangible Assets
|
3 Months Ended |
Mar. 31, 2016 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
Intangible Assets |
4) Intangible Assets
Intangible assets consist of the following:
| |
March 31, 2016 | |
December 31, 2015 | |
Life |
| |
| |
| |
|
Licenses | |
$ | 960,652 | | |
$ | 956,632 | | |
| 1.5 - 7 | |
Location contracts | |
| 1,000,000 | | |
| 1,000,000 | | |
| 5 - 7 | |
Customer relationships | |
| 786,931 | | |
| 786,931 | | |
| 15 | |
Trademarks/names | |
| 110,000 | | |
| 110,000 | | |
| 14 | |
Website | |
| 40,000 | | |
| 40,000 | | |
| 5 | |
| |
| 2,897,583 | | |
| 2,893,563 | | |
| | |
Accumulated amortization | |
| (638,429 | ) | |
| (517,023 | ) | |
| | |
Balance | |
$ | 2,259,154 | | |
$ | 2,376,540 | | |
| | |
The Company evaluates intangible assets for impairment on an annual
basis during the last month of each year and at an interim date if indications of impairment exist. Intangible asset
impairment is determined by comparing the fair value of the asset to its carrying amount with an impairment being recognized only
when the fair value is less than carrying value. The amortization expense was $121,405 and $93,753 in the three months ended March
31, 2016 and 2015, respectively.
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Line of Credit-Bank
|
3 Months Ended |
Mar. 31, 2016 |
Debt Disclosure [Abstract] |
|
Line of Credit-Bank |
5. Line of Credit Bank
The Company currently maintains an operating
line of credit for a maximum amount of EUR 450,000 (approximately U.S. $510,030) for Multigioco and EUR 50,000 (approximately U.S.
$56,670) for Rifa from Banca Veneto in Italy. The line of credit is secured by restricted cash on deposit at Banca Veneto and guaranteed
by certain shareholders of the Company and bears a fixed rate of interest at 5% per annum on the outstanding balance and is fully
open with no minimum payment, maturity or due date.
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- DefinitionThe entire disclosure for short-term debt.
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Liability in connection with acquisition- due to Newgioco
|
3 Months Ended |
Mar. 31, 2016 |
Payables and Accruals [Abstract] |
|
Liability in connection with acquisition- due to Newgioco |
6. Liability in connection with acquisition
due to Newgioco
Liability in connection with acquisition represent
non-interest bearing amount due by the Companys subsidiaries toward the purchase price per purchase agreement between Newgioco
and the Companys subsidiaries. The Companys shareholder and director, Beniamino Gianfelici, owns 50% shares of Newgioco.
During the three months ended March 31, 2016, the company paid EUR 106,000 (approximately $120,000) to Newgioco.
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- DefinitionThe entire disclosure for accounts payable and accrued liabilities at the end of the reporting period.
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Related party transactions and balances
|
3 Months Ended |
Mar. 31, 2016 |
Related Party Transactions [Abstract] |
|
Related party transactions and balances |
7. Related party transactions and balances
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:
| |
March 31, 2016 | |
December 31, 2015 |
| |
| |
|
Gold Street Capital Corp. | |
$ | 237 | | |
$ | 138,228 | |
Doriana Gianfelici | |
| 55,425 | | |
| 53,447 | |
Total advances from stockholders | |
$ | 55,662 | | |
$ | 191,675 | |
During the three months ended March 31, 2016,
Gold Street Capital Corp. ("Gold Street"), the major stockholder of the Company, advanced $233 net of repayment of $53,000.
On March 31, 2016, the Company issued 145,500 shares to Gold Street to pay $138,225 of the debt at the market price of $0.95 per
share.
Also, Doriana Gianfelici advanced EUR 150 (approximately
U.S. $170) to the Company during the three months ended March 31, 2016.
The amounts due to Gold Street and Doriana
Gianfelici at March 31, 2016 were non-interest bearing and due on demand.
On January 13, 2016, the Company issued a Promissory
Note for $90,750 to Braydon Capital Corp, a company owned by Claudio Ciavarella, the brother of our CEO, that bears interest at
a rate of 1% per month due in full on the maturity date of January 13, 2017. (See Note 10).
The Company currently maintains an operating
line of credit for its subsidiaries secured by restricted cash on deposit at Banca Veneto and guaranteed by certain shareholders
of the Company. See also Note 5 Line of Credit - Bank.
|
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- DefinitionThe entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.
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Stockholders Equity
|
3 Months Ended |
Mar. 31, 2016 |
Equity [Abstract] |
|
Stockholders Equity |
8. Stockholders Equity
On March 8, 2016, the Company entered into
a non-exclusive advisory agreement with Newbridge Securities Corp. (Newbridge). As consideration for these services,
the Company agreed to pay Newbridge advisory fees of $15,000 and issue 50,000 restricted shares of common stock upon signing the
agreement and 50,000 restricted shares of common stock upon the presentation of a Term Sheet. The Company paid $7,500 and issued
50,000 shares of common stock which were valued at the market price of $0.97 per share on March 8, 2016 and amortized over the service period of two months.
On March 14, 2016, the Company entered into
a Mutual Release Agreement with Typenex Co-Investment, LLC to extinguish future true-up provisions contained within
the Convertible Note dated June 18, 2015 and the Transfer Agent Reserve shares related to the Note. Pursuant to the agreement,
the Company issued 14,885 shares of common stock to Typenex Co-Investment, LLC. Those shares were valued at market price on issuance
date of $0.97 per share and recorded as an expense.
Please see Note 7 for additional common share
transactions in repayment of debt.
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Debentures and Convertible Notes
|
3 Months Ended |
Mar. 31, 2016 |
Notes to Financial Statements |
|
Debentures and Convertible Notes |
9. Debentures and Convertible Notes
Debentures and convertible notes outstanding
include the following:
| |
March 31, 2016 | |
December 31, 2015 |
| |
| |
|
April 2, 2015 Debentures, net of discount of $58 and $2,687 | |
$ | 43,876 | | |
$ | 40,336 | |
April 27, 2015 Debentures, net of discount of $644 and $2,816 | |
| 35,100 | | |
| 31,602 | |
July 9, 2015 Debentures net of discount of $0 and $14,090 | |
| | | |
| 40,910 | |
February 29, 2016 Convertible Note, net of discount of $486,269 | |
| 113,730 | | |
| | |
| |
| 192,706 | | |
| 112,848 | |
Less: unamortized debt issuance costs | |
| (55,094 | ) | |
| (5,259 | ) |
| |
$ | 137,612 | | |
$ | 107,589 | |
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 U.S. $18,400). 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 year from the date of issuance and (ii) 500
warrants to receive one common share per warrant prior to April 2, 2017, 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. On April 2, 2016, the maturity date, the Company paid the amounts due in full of $28,770 and CDN $28,770 (approximately
US $22,141) including principle and accrued interest. See also Note 15 Subsequent Events.
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 U.S. $15,224). 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 year from the date of issuance and (ii) 500
warrants to receive one common share per warrant prior to April 27, 2017, 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. On April 27, 2016, the maturity date, the Company paid the amounts due in full of $23,088 and CDN $23,088
(approximately U.S. $18,200) including principle and accrued interest. See also Note 15 Subsequent Events.
July 9, 2015 Convertible Promissory Note
On July 9, 2015, the Company issued a convertible
promissory note (the Note) bearing an interest of 10% per annum to purchase a gross amount of $220,000 which includes
an Original Issue Discount (OID) of 10% to an accredited investor. The Note was convertible to 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 Companys common stock during
the 20 consecutive trading days prior to the date on which the Investor elects to convert all or part of the Note. On July 21,
2015, the closing date, the Company received an initial consideration of $55,000, which includes an OID of $5,000. This initial
consideration is a debenture. The Note was pre-paid on January 14, 2016. The total amount of pre-payment was $90,750, including
interest and penalties.
February 29, 2016 Convertible Promissory Note
On February 29, 2016, the Company closed a
Securities Purchase Agreement with an unaffiliated private investor, to raise up to $750,000. The Company received gross proceeds
from the initial private placement of $600,000, bearing an interest rate of 12% per annum and due on February 28, 2017. The Note
is convertible to shares of common stock of the Company at the price of $0.85 per share with certain price adjustment clauses.
The convertible promissory note was guaranteed by Confidi Union Impresa, an unrelated party. As part of purchase agreement, the
Company also issued a warrant to purchase 130,435 shares of Companys common stock at $1.15 per share which may be exercised
by the warrant holder between August 28, 2016 and February 28, 2019.
The Company has determined that the conversion
feature embedded in the notes constitutes a derivative and has been bifurcated from the note and recorded as a derivative liability,
with a corresponding discount recorded to the associated debt, on the accompanying balance sheet, and revalued to fair market value
at each reporting period. (See Note 12).
The Company paid commissions of $8,000, $4,000,
and $60,000 for the June 18, July 9, 2015, and February 29, 2016 Notes, respectively. The Company also paid commissions of 7,500
shares of common stock at a price of $0.80 per share or $6,000 and 4,000 shares of common stock at a price of $0.75 per share or
$3,000 related to the June 18 and July 9, 2015 Notes, respectively. The commissions related to the notes were amortized over the
life of the notes.
Warrants issued in relation to the debentures
and promissory notes are discussed in Note 11.
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Promissory Notes Payable
|
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Mar. 31, 2016 |
Debt Disclosure [Abstract] |
|
Promissory Notes Payable |
10. Promissory Notes Payable
Promissory Notes include the following:
| |
March 31, 2016 | |
December 31, 2015 |
| |
| |
|
Braydon Capital Corp | |
$ | 276,983 | | |
$ | 186,233 | |
2336414 Ontario Inc. | |
| 115,590 | | |
| 108,135 | |
| |
$ | 392,573 | | |
$ | 294,368 | |
On December 9, 2014, the Company obtained a
promissory note for CDN $500,000 (approximately U.S. $436,796) Paymobile Inc., a subsidiary of 2336414 Ontario Inc. (2336414)
of which the Company owns 666,664 common shares, that bears interest at a rate of 1% per month on the outstanding balance to be
paid in installments as follows:
- CDN $200,000 on December 31,
2014
- CDN $150,000 on January 31, 2015
- CDN $150,000 on February 28,
2015
As of the date of this filing, the final payment
of CDN $150,000 plus accrued interest remains due. The Company and 2336414 have agreed in writing to extend the due date until
June 30, 2016 unless further extended by mutual consent. Interest expense of $4,475 and $6,984 were recorded for the three months ended March 31, 2016 and 2015,
respectively.
On January 13, 2016, the Company issued a Promissory
Note for $90,750 to Braydon Capital Corp, a company owned by Claudio Ciavarella, the brother of our CEO that bears interest at
a rate of 1% per month due in full on the maturity date of January 13, 2017. Interest expense of $7,869 was recorded for the three months ended March 31, 2016.
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- DefinitionThe entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.
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Mar. 31, 2016 |
Notes to Financial Statements |
|
Warrants |
11. Warrants
On February 29, 2016, as per a Securities Purchase
Agreement, the Company issued a warrant to purchase 130,435 shares of the Companys common stock at $1.15 per share which
may be exercised by the warrant holder between August 28, 2016 and February 28, 2019 (See Note 9). The fair value of the warrants
of $106,583 was calculated using the Black-Scholes model on the date of issuance and was recorded as a debt discount, which has
been amortized as interest expense over the life of the debt.
The following assumptions were used to calculate
the fair value of warrants at February 29, 2016:
Exercise price | |
$ | 1.15 | |
Common stock price per share | |
$ | 0.90 | |
Volatility | |
| 200.38 | % |
Life | |
| 3.0 | |
Dividend yield | |
| 0 | % |
Interest rate | |
| 0.91 | % |
Forfeiture risk | |
| 0 | % |
A summary of warrant transactions during the
three months ended March 31, 2016 is as follows:
| |
Warrant Shares | |
Weighted Average Exercise Price Per Common Share | |
Weighted Average Life |
| |
| |
| |
|
Outstanding at December 31, 2015 | |
| 30,700 | | |
$ | 1.32 | | |
| 1.02 | |
Issued | |
| 130,435 | | |
$ | 1.15 | | |
| 3.00 | |
Exercised | |
| | | |
| | | |
| | |
Expired | |
| | | |
| | | |
| | |
Outstanding March 31, 2016 | |
| 161,135 | | |
$ | 1.18 | | |
| 2.51 | |
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Derivative Liability and Fair Value
|
3 Months Ended |
Mar. 31, 2016 |
Notes to Financial Statements |
|
Derivative Liability and Fair Value |
12. Derivative Liability and Fair Value
The Company has evaluated the application of
ASC 815 Derivatives and Hedging and ASC 815-40-25 to the warrants to purchase common stock issued with the convertible notes and
debentures. Based on the guidance in ASC 815 and ASC 815-40-25, the Company concluded these instruments were required to be accounted
for as derivatives due to the down round protection feature on the conversion price and the exercise price. The Company records
the fair value of these derivatives on its balance sheet at fair value with changes in the values of these derivatives reflected
in the statements of operations as Gain (loss) on derivative liabilities. These derivative instruments are not designated
as hedging instruments under ASC 815 and are disclosed on the balance sheet under Derivative Liabilities.
The Company accounted for the issuance of the
convertible promissory note on February 29, 2016 in accordance with ASC 815 Derivatives and Hedging. The note is
convertible into an indeterminate number of shares for which the Company cannot determine if it has sufficient authorized shares
to settle the transaction with. Accordingly, the embedded conversion option is a derivative liability and is marked to market through
earnings at the end of each reporting period.
The gross proceeds from the sale of the debentures
are recorded net of $440,896 related to the conversion feature of the embedded conversion option and $90,506 allocated to the warrants issued.
The following assumptions were used to calculate
the fair value of derivative liabilities at March 31, 2016:
Exercise price | |
| $1.00-$1.50 | |
Common stock price per share | |
| $0.95 | |
Volatility | |
| 194.79 | % |
Weighted average life | |
| 2.51 | |
Dividend yield | |
| 0 | % |
Interest rate | |
| 0.91 | % |
Forfeiture risk | |
| 0 | % |
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Revenues
|
3 Months Ended |
Mar. 31, 2016 |
Accounting Policies [Abstract] |
|
Revenues |
13. Revenues
The following table sets forth the breakdown
of gaming revenues for the three months ended March 31, 2016 and 2015:
| |
Three Months Ended March 31, 2016 | |
Three Months Ended March 31, 2015 |
| |
| |
|
Turnover | |
| |
|
Turnover web-based | |
$ | 26,463,158 | | |
$ | 16,754,945 | |
Turnover land-based | |
| 1,472,198 | | |
| 634,810 | |
Total Turnover | |
| 27,935,356 | | |
| 17,389,755 | |
| |
| | | |
| | |
Winnings/Payouts | |
| | | |
| | |
Winnings web-based | |
| 24,618,293 | | |
| 15,452,519 | |
Winnings land-based | |
| 1,147,386 | | |
| 474,699 | |
Total Winnings/payouts | |
| 25,765,679 | | |
| 15,927,218 | |
| |
| | | |
| | |
Gross Gaming Revenues | |
| 2,169,677 | | |
| 1,462,537 | |
| |
| | | |
| | |
Less: ADM Gaming Taxes | |
| 454,460 | | |
| 235,406 | |
Net Gaming Revenues | |
| 1,715,217 | | |
| 1,227,131 | |
Add: Commission Revenues | |
| 31,969 | | |
| | |
Total Revenues | |
$ | 1,747,186 | | |
$ | 1,227,131 | |
Turnover represents the total bets processed
for the period.
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- DefinitionDisclosure of accounting policy for revenue recognition for sales of a service. The entity also may disclose how it recognizes cost of sales for such a service transaction and its treatment of any unearned or deferred revenue that arises from the transaction.
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-SubTopic 10
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-Paragraph 1
-Subparagraph (SAB TOPIC 13.B.Q1)
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Income Taxes
|
3 Months Ended |
Mar. 31, 2016 |
Income Tax Disclosure [Abstract] |
|
Income Taxes |
14. 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 months ended March 31, 2016 and March 31, 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 4.85%) 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 Companys effective tax rate is as follows:
| |
March 31, 2016 | |
March 31, 2015 |
| |
| |
|
U.S. Statutory rate | |
$ | (124,831 | ) | |
$ | (96,871 | ) |
Tax rate difference between Italy and U.S. | |
| 22,457 | | |
| (5,613 | ) |
Change in Valuation Allowance | |
| 127,222 | | |
| 102,484 | |
Permanent difference | |
| 10,375 | | |
| | |
Effective tax rate | |
$ | 35,223 | | |
$ | | |
The Company has accumulated a net operating
loss carry forward ("NOL") of approximately $9.3 million as of March 31, 2016. 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 months ended March 31, 2016 because it has been fully offset by a valuation allowance.
Utilization of NOLs is 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 consist of
currently payable Italian income tax.
The tax effects of temporary differences that give rise to the Companys
net deferred tax asset are as follows:
| |
March 31, 2016 | |
March 31, 2015 |
| |
| |
|
Net loss carryforward - US | |
$ | 3,276,183 | | |
$ | 2,641,407 | |
Less valuation allowance | |
| (3,276,183 | ) | |
| (2,641,407 | ) |
Deferred tax assets | |
| | | |
| | |
|
X |
- DefinitionThe entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.
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-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
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Subsequent events
|
3 Months Ended |
Mar. 31, 2016 |
Subsequent Events [Abstract] |
|
Subsequent events |
15. Subsequent Events
| a. | On
April 2, 2016, the maturity date, the Company paid the amounts due in full under the April 2, 2015 debentures for $28,770 and
CDN $28,770 (approximately U.S. $22,141), including principle and interest accrued. |
| b. | On April 27, 2016, the maturity date, the Company paid the amounts due in full under the April 27, 2015 debentures
for $23,088 and CDN $23,088 (approximately U.S. $18,200), including principle and interest accrued. |
| c. | On April 1 and April 4, 2016, the Company received the second tranche
of proceeds of $150,000 less legal expenses of $15,000 due under the Convertible Promissory Note issued February 29, 2016. The
Company paid commissions of $15,000 and issued warrants to the placement agent, to purchase 75,000 shares of the Company,
which may be exercised at $1.15 per share prior to April 4, 2019. |
|
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- DefinitionThe entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.
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Basis of Presentation and Nature of Business (Policies)
|
3 Months Ended |
Mar. 31, 2016 |
Basis Of Presentation And Nature Of Business Policies |
|
Basis of Presentation |
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 March 31, 2016 and the results of operations and
cash flows for the three months ended March 31, 2016 and 2015. 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 months ended March 31, 2016
are not necessarily indicative of the results to be expected for any subsequent periods or for the entire year ending December
31, 2016. The balance sheet at December 31, 2015 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,
2015 as included in our Annual Report on form 10-K.
|
Nature of Business |
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, the Company changed its name to Empire Global Corp. and maintains its principal executive offices headquartered in Toronto,
Canada.
The Company, through its wholly owned subsidiaries, 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, including a variety of online and offline lottery and casino gaming, as well as sports betting through locations
situated throughout Italy.
|
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Summary of Significant Accounting Policies (Policies)
|
3 Months Ended |
Mar. 31, 2016 |
Accounting Policies [Abstract] |
|
Basis of consolidation |
a) Basis of consolidation
The consolidated financial statements include
the financial statements of the Company and its subsidiaries, all of which are wholly owned. All significant inter-company transactions
are eliminated upon consolidation.
Certain amounts of prior periods were reclassified
to conform with current period presentation.
|
Use of estimates |
b) Use of estimates
The preparation of the financial statements
in conformity with Generally Accepted Accounting Principles ("GAAP") requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of
the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ
from those estimates. These estimates and assumptions include valuing equity securities issued in share based payment arrangements,
determining the fair value of our common stock, the collectability of receivables and advances and deferred taxes and related valuation
allowances. Certain estimates, including evaluating the collectability of receivables and advances, could be affected by external
conditions, including those unique to our industry, and general economic conditions. It is possible that these external factors
could have an effect on our estimates that could cause actual results to differ from our estimates. We re-evaluate all of our accounting
estimates at least quarterly based on these conditions and record adjustments when necessary.
|
Goodwill |
c) 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 not being
amortized, but 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.
|
Business Combinations |
d) 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.
|
Long-Lived Assets |
e) 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 |
f) Derivative Financial Instruments
The 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
convertible notes and 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.
|
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. These potentially dilutive securities were not included in the calculation
of loss per share for the three months ended March 31, 2016 and 2015, thus the effect would have been anti-dilutive. Accordingly,
basic and diluted loss per common share is the same for all periods presented.
|
Currency translation |
h) Currency translation
Since the Company's subsidiaries operates in
Italy, the subsidiaries 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 period-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 operatio
|
Revenue Recognition |
i) Revenue Recognition
Revenues from sports-betting, casino, cash
and skill games; slots, bingo and horse race wagers represent the gross pay-ins (also referred to as Turnover) from customers less
gaming taxes and payouts to customers. Revenues are recorded when the game is closed. In addition, the Company receives commissions
from the sale of scratch tickets and other lottery games. Commissions are recorded when the ticket for scratch off tickets and
lottery tickets are sold.
|
Gaming accounts receivable & allowance for doubtful accounts |
j) Gaming accounts receivable & allowance
for doubtful accounts
Gaming accounts receivable represents
gaming deposits made by customers to their gaming accounts either directly by credit card, bank wire, e-wallet or other
accepted method through one of our websites or indirectly in cash at the cashier of a betting shop but not yet credited to
our bank accounts and subject to normal trade collection terms without discounts. The Company periodically evaluates the
collectability of its gaming accounts receivable and considers the need to record or adjust an allowance for doubtful
accounts based upon historical collection experience and specific customer information. Actual amounts could vary from the
recorded estimates. The Company has determined that an allowance EUR 344,530 (approximately U.S. $390,490) and EUR
319,530 (approximately U.S. 349,374) for doubtful accounts was needed for the gaming accounts receivable balances as of
March 31, 2016 and December 31, 2015, respectively. The Company does not require collateral to support customer receivables.
|
Gaming balances |
k) Gaming account balances
Gaming account balances represent customer
balances, including winnings and deposits, that are held as credits in gaming accounts and have not as of yet been used or withdrawn
by the customers. Customers can request payment from the Company at any time and the payment to customers can be made through bank
wire, credit card, or actual cash disbursement from one of our locations. Gaming account credit balances are non-interest bearing.
|
Fair Value Measurements |
l) Fair Value Measurements
ASC Topic 820, Fair Value Measurement and Disclosures,
defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in
the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the
measurement date. This topic also establishes a fair value hierarchy which requires classification based on observable and unobservable
inputs when measuring fair value. There are three levels of inputs that may be used to measure fair value:
Level 1: Observable inputs such as quoted prices
(unadjusted) in active market for identical assets or liabilities.
Level 2: Inputs other than quoted prices that
are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets
and quoted prices for identical or similar assets or liabilities in markets that are not active.
Level 3: Unobservable inputs in which little
or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market
participant would use.
The carrying value of the Company's short term
investments, prepaid expenses, accounts receivables, other current assets, accounts payable and accrued liabilities, gaming account
balance, and advances from shareholder approximate fair value because of the short term maturity of these financial instruments.
The derivative liability in connection with
the conversion feature of the convertible debt and warrants is classified as a level 3 liability, and is the only financial liability
measured at fair value on a recurring basis.
The change in the Level 3 financial instrument
is as follows:
Balance at December 31, 2015 | |
$ | 28,375 | |
Issued during the three months ended March 31, 2016 | |
| 440,896 | |
Exercised during the three months ended March 31, 2016 | |
| | |
Change in fair value recognized in operations | |
| (4,428 | ) |
Balance at March 31, 2016 | |
$ | 464,843 | |
|
Income Taxes |
m) Income Taxes
We use the asset and liability method of accounting
for income taxes in accordance with ASC Topic 740, "Income Taxes." Under this method, income tax expense is recognized
for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences
resulting from matters that have been recognized in an entity's financial statements or tax returns. 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. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in
the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred
tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion
or all of the deferred tax assets will not be realized.
ASC Topic 740.10.30 clarifies the accounting
for uncertainty in income taxes recognized in an enterprise's financial statements and prescribes a recognition threshold and measurement
attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return.
ASC Topic 740.10.40 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods,
disclosure, and transition. We have no material uncertain tax positions for any of the reporting periods presented.
The Company has elected to include interest
and penalties related to uncertain tax positions, if determined, as a component of income tax expense.
In Italy, tax years beginning 2010 forward
are open and subject to examination. The Company is not currently under examination and it has not been notified of a pending examination.
|
Recent Accounting Pronouncements |
n) Recent Accounting Pronouncements
In April 2015, the FASB issued guidance to
simplify the presentation of debt issuance costs. This guidance provides that debt issuance costs related to a recognized liability
be presented in the balance sheet as a direct reduction from the carrying amount of that debt liability, consistent with debt discounts.
The Company adopted this guidance with the annual and the interim period beginning January 1, 2016, and applied the standard on
a retrospective basis as of December 31, 2015. As of March 31, 2016, and December 31, 2015, we had $55,094 and $5,259, respectively,
of unamortized debt issuance costs that were reclassified from prepaid expenses to a reduction in the carrying amount of the debentures
and convertible notes payable. The adoption of this standard did not have a material impact on our financial position and did not
impact our results of operations or cash flows.
There are no other recently issued accounting standards
that are expected to have a material effect on our financial condition, results of operations or cash flows.
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Summary of Significant Accounting Policies (Tables)
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3 Months Ended |
Mar. 31, 2016 |
Accounting Policies [Abstract] |
|
Level 3 Fair Value Measurements |
Balance at December 31, 2015 | |
$ | 28,375 | |
Issued during the three months ended March 31, 2016 | |
| 440,896 | |
Exercised during the three months ended March 31, 2016 | |
| | |
Change in fair value recognized in operations | |
| (4,428 | ) |
Balance at March 31, 2016 | |
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3 Months Ended |
Mar. 31, 2016 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
Intangibles |
| |
March 31, 2016 | |
December 31, 2015 | |
Life |
| |
| |
| |
|
Licenses | |
$ | 960,652 | | |
$ | 956,632 | | |
| 1.5 - 7 | |
Location contracts | |
| 1,000,000 | | |
| 1,000,000 | | |
| 5 - 7 | |
Customer relationships | |
| 786,931 | | |
| 786,931 | | |
| 15 | |
Trademarks/names | |
| 110,000 | | |
| 110,000 | | |
| 14 | |
Website | |
| 40,000 | | |
| 40,000 | | |
| 5 | |
| |
| 2,897,583 | | |
| 2,893,563 | | |
| | |
Accumulated amortization | |
| (638,429 | ) | |
| (517,023 | ) | |
| | |
Balance | |
$ | 2,259,154 | | |
$ | 2,376,540 | | |
| | |
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3 Months Ended |
Mar. 31, 2016 |
Debentures And Convertible Notes Tables |
|
Debentures outstanding |
| |
March 31, 2016 | |
December 31, 2015 |
| |
| |
|
April 2, 2015 Debentures, net of discount of $58 and $2,687 | |
$ | 43,876 | | |
$ | 40,336 | |
April 27, 2015 Debentures, net of discount of $644 and $2,816 | |
| 35,100 | | |
| 31,602 | |
July 9, 2015 Debentures net of discount of $0 and $14,090 | |
| | | |
| 40,910 | |
February 29, 2016 Convertible Note, net of discount of $486,269 | |
| 113,730 | | |
| | |
| |
| 192,706 | | |
| 112,848 | |
Less: unamortized debt issuance costs | |
| (55,094 | ) | |
| (5,259 | ) |
| |
$ | 137,612 | | |
$ | 107,589 | |
|
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Warrants (Tables)
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3 Months Ended |
Mar. 31, 2016 |
Notes to Financial Statements |
|
Black-scholes modle |
Exercise price | |
$ | 1.15 | |
Common stock price per share | |
$ | 0.90 | |
Volatility | |
| 200.38 | % |
Life | |
| 3.0 | |
Dividend yield | |
| 0 | % |
Interest rate | |
| 0.91 | % |
Forfeiture risk | |
| 0 | % |
|
Warrants |
| |
Warrant Shares | |
Weighted Average Exercise Price Per Common Share | |
Weighted Average Life |
| |
| |
| |
|
Outstanding at December 31, 2015 | |
| 30,700 | | |
$ | 1.32 | | |
| 1.02 | |
Issued | |
| 130,435 | | |
$ | 1.15 | | |
| 3.00 | |
Exercised | |
| | | |
| | | |
| | |
Expired | |
| | | |
| | | |
| | |
Outstanding March 31, 2016 | |
| 161,135 | | |
$ | 1.18 | | |
| 2.51 | |
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| |
Three Months Ended March 31, 2016 | |
Three Months Ended March 31, 2015 |
| |
| |
|
Turnover | |
| |
|
Turnover web-based | |
$ | 26,463,158 | | |
$ | 16,754,945 | |
Turnover land-based | |
| 1,472,198 | | |
| 634,810 | |
Total Turnover | |
| 27,935,356 | | |
| 17,389,755 | |
| |
| | | |
| | |
Winnings/Payouts | |
| | | |
| | |
Winnings web-based | |
| 24,618,293 | | |
| 15,452,519 | |
Winnings land-based | |
| 1,147,386 | | |
| 474,699 | |
Total Winnings/payouts | |
| 25,765,679 | | |
| 15,927,218 | |
| |
| | | |
| | |
Gross Gaming Revenues | |
| 2,169,677 | | |
| 1,462,537 | |
| |
| | | |
| | |
Less: ADM Gaming Taxes | |
| 454,460 | | |
| 235,406 | |
Net Gaming Revenues | |
| 1,715,217 | | |
| 1,227,131 | |
Add: Commission Revenues | |
| 31,969 | | |
| | |
Total Revenues | |
$ | 1,747,186 | | |
$ | 1,227,131 | |
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Income Taxes Tables |
|
Reconciliation of income tax expense |
| |
March 31, 2016 | |
March 31, 2015 |
| |
| |
|
U.S. Statutory rate | |
$ | (124,831 | ) | |
$ | (96,871 | ) |
Tax rate difference between Italy and U.S. | |
| 22,457 | | |
| (5,613 | ) |
Change in Valuation Allowance | |
| 127,222 | | |
| 102,484 | |
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| 10,375 | | |
| | |
Effective tax rate | |
$ | 35,223 | | |
$ | | |
|
Deferred tax assets |
| |
March 31, 2016 | |
March 31, 2015 |
| |
| |
|
Net loss carryforward - US | |
$ | 3,276,183 | | |
$ | 2,641,407 | |
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| (3,276,183 | ) | |
| (2,641,407 | ) |
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| | | |
| | |
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Derivative Liabilities |
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| $1.00-$1.50 | |
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| $0.95 | |
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| 194.79 | % |
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| 2.51 | |
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| 0 | % |
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| 0.91 | % |
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| 0 | % |
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Mar. 31, 2016 |
Dec. 31, 2015 |
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|
$ 2,893,563
|
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|
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|
Intangible assets |
2,259,154
|
2,376,540
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|
|
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960,652
|
956,632
|
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|
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|
1,000,000
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|
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786,931
|
786,931
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|
|
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|
110,000
|
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|
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3 Months Ended |
Mar. 31, 2016
USD ($)
$ / shares
shares
|
Newbridge [Member] |
|
Shares commitment for advisory fees, shares |
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|
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$ 7,500
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Debentures and Convertible Notes (Details) - USD ($)
|
Mar. 31, 2016 |
Dec. 31, 2015 |
Debenture |
$ 192,706
|
$ 112,848
|
Less: unamortized debt issuance costs |
(55,094)
|
(5,259)
|
Debenture, net of discount |
137,612
|
107,589
|
April 2, 2015 [Member] |
|
|
Debenture |
43,876
|
40,336
|
Debt discount |
58
|
2,687
|
April 27, 2015 [Member] |
|
|
Debenture |
35,100
|
31,602
|
Debt discount |
$ 644
|
2,816
|
July 9, 2015 [Member] |
|
|
Debenture |
|
40,910
|
Less: unamortized debt issuance costs |
$ 5,000
|
|
Debt discount |
0
|
$ 14,090
|
February 29, 2016 [Member] |
|
|
Debenture |
113,730
|
|
Debt discount |
$ 486,269
|
|
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Debentures and Convertible Notes (Details Narrative) - USD ($)
|
3 Months Ended |
|
Mar. 31, 2016 |
Dec. 31, 2015 |
Original Issue Discount |
$ (55,094)
|
$ (5,259)
|
April 2, 2015 [Member] |
|
|
Proceeds from debentures/convertible notes |
$ 25,000
|
|
Number of debentures |
5 debentures issued
|
|
Debenture purchased |
$ 5,000
|
|
Interest rate |
15.00%
|
|
Warrants |
500
|
|
Warrant price |
$ 1.25
|
|
Discount |
a 25% discount to the offering price of common
shares
|
|
Payment on debentures |
$ 28,770
|
|
April 2, 2015 [Member] | CDN |
|
|
Proceeds from debentures/convertible notes |
18,400
|
|
Debenture purchased |
$ 5,000
|
|
Warrant price |
$ 1.25
|
|
Payment on debentures |
$ 22,141
|
|
April 27, 2015 [Member] |
|
|
Proceeds from debentures/convertible notes |
$ 20,000
|
|
Number of debentures |
4 debentures issued
|
|
Debenture purchased |
$ 5,000
|
|
Interest rate |
15.00%
|
|
Warrants |
500
|
|
Warrant price |
$ 1.25
|
|
Discount |
a 25% discount to the offering price of common
shares
|
|
Payment on debentures |
$ 23,088
|
|
April 27, 2015 [Member] | CDN |
|
|
Proceeds from debentures/convertible notes |
15,224
|
|
Debenture purchased |
$ 5,000
|
|
Warrant price |
$ 1.25
|
|
Payment on debentures |
$ 18,200
|
|
June 18, 2015 [Member] |
|
|
Commissions |
8,000
|
|
Commissions payments |
$ 6,000
|
|
Commissions, share issued |
7,500
|
|
Price per share |
$ 0.80
|
|
July 9, 2015 [Member] |
|
|
Issue Value |
$ 220,000
|
|
Proceeds from debentures/convertible notes |
$ 55,000
|
|
Original Issue Discount Percentage |
10.00%
|
|
Original Issue Discount |
$ 5,000
|
|
Commissions |
4,000
|
|
Commissions payments |
$ 3,000
|
|
Commissions, share issued |
4,000
|
|
Price per share |
$ 0.75
|
|
Payment on debentures |
$ 90,750
|
|
February 29, 2016 [Member] |
|
|
Private Placement |
750,000
|
|
Proceeds from private placement |
$ 600,000
|
|
Warrant per debenture |
130,435
|
|
Interest rate |
12.00%
|
|
Warrant price |
$ 1.15
|
|
Commissions |
$ 60,000
|
|
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Debentures and Convertible Notes(Details Narrative) (Parenthetical)
|
3 Months Ended |
Mar. 31, 2016 |
July 9, 2015 [Member] |
|
Terms |
The Note is convertible to shares
of common stock of the Company at a price equal to the lower of $0.80 or 60% of the lowest trading price of the Companys
common stock during the 20 consecutive trading days prior to the date on which the Investor elects to convert all or part of the
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Promissory Notes Payable (Details Narrative)
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|
1 Months Ended |
3 Months Ended |
12 Months Ended |
|
Jan. 13, 2016
USD ($)
|
Feb. 28, 2015
CAD
|
Jan. 31, 2015
CAD
|
Mar. 31, 2016
USD ($)
shares
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Dec. 09, 2014
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Debt Instrument [Line Items] |
|
|
|
|
|
|
|
Promissory note payable |
|
|
|
$ 392,573
|
$ 294,368
|
|
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Braydon Capital Corp. [Member] |
|
|
|
|
|
|
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Debt Instrument [Line Items] |
|
|
|
|
|
|
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Promissory Note |
$ 90,750
|
|
|
|
|
|
|
Promissory note payable |
|
|
|
276,983
|
186,233
|
|
|
Interest rate |
1.00%
|
|
|
|
|
|
|
Interest Expense |
$ 7,869
|
|
|
|
|
|
|
2336414 Ontario Inc. |
|
|
|
|
|
|
|
Debt Instrument [Line Items] |
|
|
|
|
|
|
|
Promissory note payable |
|
|
|
$ 150,000
|
|
CAD 500,000
|
$ 436,796
|
Common shares owned | shares |
|
|
|
666,664
|
|
|
|
Payments on Promissory Note | CAD |
|
|
|
|
|
CAD 200,000
|
|
Interest Expense |
|
|
|
$ 4,475
|
|
|
|
2336414 Ontario Inc. [Member] |
|
|
|
|
|
|
|
Debt Instrument [Line Items] |
|
|
|
|
|
|
|
Payments on Promissory Note | CAD |
|
CAD 150,000
|
CAD 150,000
|
|
|
|
|
Interest Expense |
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|
|
|
$ 6,984
|
|
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Revenues (Details) - USD ($)
|
3 Months Ended |
Mar. 31, 2016 |
Mar. 31, 2015 |
Gaming Revenues |
|
|
Total Turnover |
$ 27,935,356
|
$ 17,389,755
|
Less: Winnings/payouts |
25,765,679
|
15,927,218
|
Gross Gaming Revenues |
2,169,677
|
1,462,537
|
Less: ADM Gaming Taxes |
454,460
|
235,406
|
Net Gaming Revenues |
1,715,217
|
1,227,131
|
Add: Commission Revenues |
31,969
|
0
|
Revenue |
1,747,186
|
1,227,131
|
Web-based [Member] |
|
|
Gaming Revenues |
|
|
Total Turnover |
26,463,158
|
16,754,945
|
Less: Winnings/payouts |
24,618,293
|
15,452,519
|
Land-based [Member] |
|
|
Gaming Revenues |
|
|
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1,472,198
|
634,810
|
Less: Winnings/payouts |
$ 1,147,386
|
$ 474,699
|
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|
3 Months Ended |
Mar. 31, 2016 |
Mar. 31, 2015 |
Income Tax Disclosure [Abstract] |
|
|
U.S. statutory rate |
$ (124,831)
|
$ (96,871)
|
Tax rate difference between Italy and U.S. |
22,457
|
(5,613)
|
Change in valuation allowance |
127,222
|
$ 102,484
|
Permanent difference |
10,375
|
|
Effective tax rate |
$ 35,223
|
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|
Mar. 31, 2016 |
Mar. 31, 2015 |
Income Taxes Details 3 |
|
|
Net loss carryforward-US |
$ 3,276,183
|
$ 2,641,407
|
Valuation allowance |
$ (3,276,183)
|
$ (2,641,407)
|
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|
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Subsequent events (Details) - Subsequent Event [Member] - USD ($)
|
Apr. 04, 2016 |
Apr. 27, 2016 |
Apr. 02, 2016 |
Comissions |
$ 15,000
|
|
|
Debenture |
150,000
|
|
|
Payment on debentures |
|
$ 18,200
|
$ 22,141
|
Legal fees |
15,000
|
|
|
Commissions |
$ 15,000
|
|
|
Warrants |
75,000
|
|
|
Warrant price |
$ 1.15
|
|
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