v2.4.1.9

Consolidated Balance Sheets (Unaudited) (USD $)	Dec. 31, 2014	Mar. 31, 2014
CURRENT ASSETS
Cash		$ 20,143us-gaap_Cash
Accounts receivable	36,881us-gaap_AccountsReceivableNetCurrent	35,171us-gaap_AccountsReceivableNetCurrent
Inventories	379,301us-gaap_InventoryNet	308,213us-gaap_InventoryNet
Prepaid expenses	4,498us-gaap_PrepaidExpenseCurrent
Total Current Assets	420,680us-gaap_AssetsCurrent	363,527us-gaap_AssetsCurrent
TOTAL ASSETS	420,680us-gaap_Assets	363,527us-gaap_Assets
CURRENT LIABILITIES
Accounts payable and accrued liabilites	586,942	619,909
Bank overdraft	668us-gaap_BankOverdrafts
Advance from stockholder	8,700us-gaap_DueToRelatedPartiesCurrent	8,700us-gaap_DueToRelatedPartiesCurrent
Notes payable	27,351us-gaap_NotesPayableCurrent	11,900us-gaap_NotesPayableCurrent
Current maturities of notes payable - related parties	346,000us-gaap_ConvertibleDebtCurrent	26,000us-gaap_ConvertibleDebtCurrent
Total Current Liabilities	969,661us-gaap_LiabilitiesCurrent	666,509us-gaap_LiabilitiesCurrent
LONG-TERM LIABILITIES
Convertible notes payable, net of discount	15,068us-gaap_ConvertibleNotesPayable
Derivative liability	228,334us-gaap_DerivativeLiabilities
Notes payable - related parties, net of current maturities		320,000
Total Long-Term Liabilities	243,402us-gaap_LiabilitiesNoncurrent	320,000us-gaap_LiabilitiesNoncurrent
Total Liabilities	1,213,063us-gaap_Liabilities	986,509us-gaap_Liabilities
STOCKHOLDERS' DEFICIT
Preferred stock par value $0.001: 10,000,000 shares authorized; none issued or outstanding
Common stock par value $0.001: 300,000,000 shares authorized; 73,655,843 and 70,157,512 shares issued and outstanding, respectively	73,656us-gaap_CommonStockValue	70,158us-gaap_CommonStockValue
Additional paid-in capital	2,302,147us-gaap_AdditionalPaidInCapital	2,106,072us-gaap_AdditionalPaidInCapital
Accumulated deficit	(3,168,186)	(2,799,212)
Total Stockholders' Deficit	(792,383)us-gaap_StockholdersEquity	(622,982)us-gaap_StockholdersEquity
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 420,680	$ 363,527

Sum of the carrying values as of the balance sheet date of obligations incurred through that date, including liabilities incurred and payable to vendors for goods and services received, taxes, interest, rent and utilities, compensation costs, payroll taxes and fringe benefits (other than pension and postretirement obligations), contractual rights and obligations, and statutory obligations.

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Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.

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Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of additional paid-in capital associated with common and preferred stock. For additional paid-in capital associated with only common stock, use the element additional paid in capital, common stock. For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock.

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Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Carrying value as of the balance sheet date of payments made in excess of existing cash balances, which will be honored by the bank but reflected as a loan to the entity. Overdrafts generally have a very short time frame for correction or repayment and are therefore more similar to short-term bank financing than trade financing.

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Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.

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The portion of the carrying value of long-term convertible debt as of the balance sheet date that is scheduled to be repaid within one year or in the normal operating cycle if longer. Convertible debt is a financial instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.

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Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities not subject to a master netting arrangement and not elected to be offset.

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Cumulative net losses reported during the development stage.

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Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).

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Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.

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Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB TOPIC 4.E)

-URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section E

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.29-31)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30, 31

-Article 5

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Montalvo Spirits, Inc. 10-Q