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Document and Entity Information
9 Months Ended
Dec. 31, 2012
Mar. 07, 2013
Document And Entity Information
Entity Registrant Name LION CONSULTING GROUP INC.
Entity Central Index Key 0001550518
Document Type 10-Q
Document Period End Date Dec 31, 2012
Amendment Flag false
Current Fiscal Year End Date --03-31
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 2,500,000
Document Fiscal Period Focus Q3
Document Fiscal Year Focus 2013
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BALANCE SHEETS (unaudited) (USD $)
Dec. 31, 2012
Mar. 31, 2012
ASSETS
Cash and cash equivalents $ 3,431 $ 19,936
Prepaid expenses 10,000   
Total Assets 13,431 19,936
LIABILITIES AND STOCKHOLDER'S EQUITY
Accrued expenses 597 500
Loan payable - related party 1,387 1,387
Total Liabilities 1,984 1,887
Stockholder's Equity
Common stock, par value $.001, 100,000,000 shares authorized, 2,500,000 shares issued and outstanding 2,500 2,500
Additional paid in capital 22,500 22,500
Deficit accumulated during the development stage (13,553) (6,951)
Total Stockholder's Equity 11,447 18,049
Total Liabilities and Stockholder's Equity $ 13,431 $ 19,936
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BALANCE SHEETS (Parenthetical) (USD $)
Dec. 31, 2012
Mar. 31, 2012
STOCKHOLDERS' DEFICIT
Common stock, par value per share $ 0.001 $ 0.001
Common stock, shares authorized 100,000,000 100,000,000
Common stock, shares issued 2,500,000 2,500,000
Common stock, shares outstanding 2,500,000 2,500,000
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STATEMENTS OF OPERATIONS (unaudited) (USD $)
3 Months Ended 9 Months Ended 11 Months Ended
Dec. 31, 2012
Dec. 31, 2012
Dec. 31, 2012
Statements Of Operations
REVENUES $ 0 $ 0 $ 0
OPERATING EXPENSES
Professional fees 1,688 4,119 9,619
Advertising fees       43
Business licenses and fees 495 2,305 3,250
General and administrative expenses 66 178 641
TOTAL OPERATING EXPENSES 2,249 6,602 13,553
LOSS FROM OPERATIONS (2,249) (6,602) (13,553)
PROVISION FOR INCOME TAXES         
NET LOSS $ (2,249) $ (6,602) $ (13,553)
NET LOSS PER SHARE: BASIC AND DILUTED $ 0 $ 0
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING: BASIC AND DILUTED 2,500,000 2,500,000
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STATEMENT OF STOCKHOLDER'S EQUITY (unaudited) (USD $)
Common Stock
Additional Paid-In Capital
Deficit Accumulated During the Development Stage
Total
Beginning Balance, Amount at Feb. 05, 2012            
Beginning Balance, Shares at Feb. 05, 2012   
Common stock issued to founder for cash, Amount 2,500 22,500    25,000
Common stock issued to founder for cash, Shares 2,500,000
Net loss       (6,951) (6,951)
Ending Balance, Amount at Mar. 31, 2012 2,500 22,500 (6,951) 18,049
Ending Balance, Shares at Mar. 31, 2012 2,500,000
Net loss       (6,602) (6,602)
Ending Balance, Amount at Dec. 31, 2012 $ 2,500 $ 22,500 $ (13,553) $ 11,447
Ending Balance, Shares at Dec. 31, 2012 2,500,000
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STATEMENTS OF CASH FLOWS (unaudited) (USD $)
9 Months Ended 11 Months Ended
Dec. 31, 2012
Dec. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss for the period $ (6,602) $ (13,553)
Increase in prepaid expenses (10,000) (10,000)
Increase (decrease) in accrued expenses 97 597
Net Cash Used in Operating Activities (16,505) (22,956)
CASH FLOWS FROM FINANCING ACTIVITIES
Issuance of common stock to founder for cash    25,000
Proceeds from related party loan    1,387
Net Cash Provided by Financing Activities    26,387
NET INCREASE (DECREASE) IN CASH (16,505) 3,431
CASH, BEGINNING OF PERIOD 19,936 0
CASH, END OF PERIOD 3,431 3,431
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest paid 0 0
Income taxes paid $ 0 $ 0
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NATURE OF OPERATIONS
9 Months Ended
Dec. 31, 2012
Nature Of Operations
Note 1. NATURE OF OPERATIONS

Lion Consulting Group, Inc. (“the “Company”) was formed on February 6, 2012 in the State of Delaware. The Company will engage primarily in serving the comprehensive needs of businesses in the full range of the business cycle through providing professional consulting services. The Company initially intends to focus on providing services to start-up businesses in order to establish a relationship with younger operations and continue to nurture those relationships over the long term. Currently the Company is engaged in raising capital and entering into relationships in furtherance of its planned activities.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
9 Months Ended
Dec. 31, 2012
Summary Of Significant Accounting Policies
Note 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Development Stage Company

The accompanying financial statements have been prepared in accordance with generally accepted accounting principles related to development-stage companies. A development stage company is one in which planned principal operations have not commenced or if its operations have commenced, and there has been no significant revenues there from.

 

Accounting Basis

The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (“GAAP” accounting). The Company has adopted a March 31 fiscal year end.

 

Basis of Presentation

The accompanying interim consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission ("SEC"), and should be read in conjunction with the audited financial statements and notes thereto contained in the Company's Form S-1/A filed with the SEC as of and for the period ended March 31, 2012. In the opinion of management, all adjustments necessary in order for the financial statements to be not misleading have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results expected for the full year.

 

Fair Value of Financial Instruments

The Company's financial instruments consist of cash and cash equivalents, accrued expenses, and a loan payable to a related party. The carrying amounts of these financial instruments approximate fair value due either to length of maturity or interest rates that approximate prevailing rates unless otherwise disclosed in these financial statements.

 

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers all short-term debt securities purchased with a maturity of three months or less to be cash equivalents.

 

Concentrations of Credit Risk

The Company maintains its cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. The Company continually monitors its banking relationships and consequently has not experienced any losses in such accounts. The Company believes it is not exposed to any significant credit risk on cash and cash equivalents.

 

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles of the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the year. Management bases its estimates on historical experience and on other assumptions considered to be reasonable under the circumstances. However, actual results may differ from the estimates.

 

Revenue Recognition

The Company has yet to realize significant revenues from operations and is still in the development stage. The Company recognizes revenues when delivery of goods or completion of services has occurred provided there is persuasive evidence of an agreement, acceptance has been approved by its customers, the fee is fixed or determinable based on the completion of stated terms and conditions, and collection of any related receivable is collection is reasonably assured.

 

Income Taxes

Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. It is the Company’s policy to classify interest and penalties on income taxes as interest expense or penalties expense. As of December 31, 2012, there have been no interest or penalties incurred on income taxes.

 

Basic Income (Loss) Per Share

Basic income (loss) per share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of December 31, 2012.

 

Dividends

The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown. 

 

Stock-Based Compensation

The Company accounts for employee stock-based compensation in accordance with the guidance of FASB ASC Topic 718, Compensation – Stock Compensation which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the financial statements based on their fair values. The fair value of the equity instrument is charged directly to compensation expense and credited to additional paid-in capital over the period during which services are rendered. There has been no stock-based compensation issued to employees.

 

The Company follows ASC Topic 505-50, formerly EITF 96-18, “Accounting for Equity Instruments that are Issued to Other than Employees for Acquiring, or in Conjunction with Selling Goods and Services,” for stock options and warrants issued to consultants and other non-employees. In accordance with ASC Topic 505-50, these stock options and warrants issued as compensation for services provided to the Company are accounted for based upon the fair value of the services provided or the estimated fair market value of the option or warrant, whichever can be more clearly determined. There has been no stock-based compensation issued to non-employees.

 

Recent Accounting Pronouncements

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

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RELATED PARTY TRANSACTIONS
9 Months Ended
Dec. 31, 2012
Related Party Transactions
Note 3. RELATED PARTY TRANSACTIONS

A related party loaned funds to the Company to pay certain expenses. The loan is unsecured, non-interest bearing, and has no specific terms of repayment. As of December 31, 2012 and March 31, 2012 the balance of this loan is $1,387.

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CAPITAL STOCK
9 Months Ended
Dec. 31, 2012
Capital Stock
Note 4. CAPITAL STOCK

The Company was incorporated on February 6, 2012 in Delaware with authorized capital of 2,000,000 shares of $0.001 par value common stock. In April, 2012 the Company amended its Certificate of Incorporation to authorize 100,000,000 shares of $0.001 par value common stock.

 

On February 23, 2012, the Company issued 2,500,000 shares of common stock to the founder for cash proceeds of $25,000.

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INCOME TAXES
9 Months Ended
Dec. 31, 2012
Income Taxes
Note 5. INCOME TAXES

For the period ended December 31, 2012, the Company has incurred a net loss and, therefore, has no tax liability. The net deferred tax asset generated by the loss carry-forward has been fully reserved. The cumulative net operating loss carry-forward is approximately $13,500 at December 31, 2012, and will expire beginning in the year 2032. 

 

The provision for Federal income tax consists of the following for the nine months ended December 31, 2012:

 

    2012  
Federal income tax benefit attributable to:      
Current operations   $ 2,245  
Less: valuation allowance     (2,245 )
Net provision for Federal income taxes   $ -  

 

The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows at December 31, 2012:

 

    2012  
Deferred tax asset attributable to:      
Net operating loss carryover   $ 4,608  
Valuation allowance     (4,608 )
Net deferred tax asset   $ -  

 

Due to the change in ownership provisions of the Tax Reform Act of 1986, the net operating loss carry forwards for Federal income tax reporting purposes are subject to annual limitations.

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COMMITMENTS AND CONTINGENCIES
9 Months Ended
Dec. 31, 2012
Commitments And Contingencies
Note 6. COMMITMENTS AND CONTINGENCIES

The Company neither owns nor leases any real or personal property. An officer has provided office services without charge. There is no obligation for the officer to continue this arrangement. Such costs are immaterial to the financial statements and accordingly are not reflected herein. The officers and directors are involved in other business activities and most likely will become involved in other business activities in the future.

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LIQUIDITY AND GOING CONCERN
9 Months Ended
Dec. 31, 2012
Liquidity And Going Concern
Note 7. LIQUIDITY AND GOING CONCERN

The accompanying financial statements have been prepared in conformity with generally accepted accounting principle, which contemplate continuation of the Company as a going concern. However, the Company had no revenues as of December 31, 2012. The Company currently has limited working capital, and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time.

 

Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses The Company intends to position itself so that it may be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

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SUBSEQUENT EVENTS
9 Months Ended
Dec. 31, 2012
Subsequent Events
Note 8. SUBSEQUENT EVENTS

In accordance with ASC 855-10, the Company has analyzed its operations subsequent to December 31, 2012 to the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these financial statements.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
9 Months Ended
Dec. 31, 2012
Summary Of Significant Accounting Policies Policies
Development Stage Company

The accompanying financial statements have been prepared in accordance with generally accepted accounting principles related to development-stage companies.  A development stage company is one in which planned principal operations have not commenced or if its operations have commenced, and there has been no significant revenues there from.

Accounting Basis

The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (“GAAP” accounting). The Company has adopted a March 31 fiscal year end.

Basis of Presentation

The accompanying interim consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission ("SEC"), and should be read in conjunction with the audited financial statements and notes thereto contained in the Company's Form S-1/A filed with the SEC as of and for the period ended March 31, 2012. In the opinion of management, all adjustments necessary in order for the financial statements to be not misleading have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results expected for the full year.

Fair Value of Financial Instruments

The Company's financial instruments consist of cash and cash equivalents, accrued expenses, and a loan payable to a related party. The carrying amounts of these financial instruments approximate fair value due either to length of maturity or interest rates that approximate prevailing rates unless otherwise disclosed in these financial statements.

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers all short-term debt securities purchased with a maturity of three months or less to be cash equivalents.

Concentrations of Credit Risk

The Company maintains its cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. The Company continually monitors its banking relationships and consequently has not experienced any losses in such accounts. The Company believes it is not exposed to any significant credit risk on cash and cash equivalents.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles of the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the year. Management bases its estimates on historical experience and on other assumptions considered to be reasonable under the circumstances. However, actual results may differ from the estimates.

Revenue Recognition

The Company has yet to realize significant revenues from operations and is still in the development stage.  The Company recognizes revenues when delivery of goods or completion of services has occurred provided there is persuasive evidence of an agreement, acceptance has been approved by its customers, the fee is fixed or determinable based on the completion of stated terms and conditions, and collection of any related receivable is collection is reasonably assured.

Income Taxes

Income taxes are computed using the asset and liability method.  Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws.  A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. It is the Company’s policy to classify interest and penalties on income taxes as interest expense or penalties expense. As of December 31, 2012, there have been no interest or penalties incurred on income taxes.

Basic Income (Loss) Per Share

Basic income (loss) per share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of December 31, 2012.

Dividends

The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown.

Stock-Based Compensation

The Company accounts for employee stock-based compensation in accordance with the guidance of FASB ASC Topic 718, Compensation – Stock Compensation which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the financial statements based on their fair values.  The fair value of the equity instrument is charged directly to compensation expense and credited to additional paid-in capital over the period during which services are rendered. There has been no stock-based compensation issued to employees.

 

The Company follows ASC Topic 505-50, formerly EITF 96-18, “Accounting for Equity Instruments that are Issued to Other than Employees for Acquiring, or in Conjunction with Selling Goods and Services,” for stock options and warrants issued to consultants and other non-employees.  In accordance with ASC Topic 505-50, these stock options and warrants issued as compensation for services provided to the Company are accounted for based upon the fair value of the services provided or the estimated fair market value of the option or warrant, whichever can be more clearly determined.   There has been no stock-based compensation issued to non-employees.

Recent Accounting Pronouncements

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

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INCOME TAXES (Tables)
9 Months Ended
Dec. 31, 2012
Income Taxes Tables
Provision for Federal income tax

The provision for Federal income tax consists of the following for the nine months ended December 31, 2012:

 

    2012  
Federal income tax benefit attributable to:      
Current operations   $ 2,245  
Less: valuation allowance     (2,245 )
Net provision for Federal income taxes   $ -  
Net deferred tax

The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows at December 31, 2012:

 

    2012  
Deferred tax asset attributable to:      
   Net operating loss carryover   $ 4,608  
   Valuation allowance     (4,608 )
Net deferred tax asset   $ -  
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RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)
Dec. 31, 2012
Mar. 31, 2012
Related Party Transactions Details Narrative
Loan payable - related party $ 1,387 $ 1,387
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INCOME TAXES (Details) (USD $)
9 Months Ended
Dec. 31, 2012
Federal income tax benefit attributable to:
Current operations $ 2,245
Less: valuation allowance (2,245)
Net provision for Federal income taxes   
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INCOME TAXES (Details 1) (USD $)
Dec. 31, 2012
Deferred tax asset attributable to:
Net operating loss carryover $ 4,608
Valuation allowance (4,608)
Net deferred tax asset   
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INCOME TAXES (Details Narrative) (USD $)
Dec. 31, 2012
Income Taxes Details Narrative
Net operating loss carry-forward $ 13,500
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