UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington,WASHINGTON, D.C. 20549

FORM 10-Q

(Mark One)

x QUARTERLY REPORT PURSUANT TOUNDER SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended March 31, 2017

¨ TRANSITION REPORT UNDER SECTION13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended March 31, 2016

¨ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ________________________ to _________________________

Commission file numbernumber: 333-174759

EMS FIND, INC.

(Exact Name of Registrant as Specified in Its Charter)charter)

Nevada		38-3839462
(State or Other Jurisdiction of Incorporation or Organization)		(I.R.S. Employer Identification No.)

(215) 350-2255

(Registrant'sRegistrant’s Telephone Number, Including Area Code)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ¨x No xo

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes ¨x No xo

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. (Check One):See definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	¨	Accelerated filer	¨
Non-accelerated filer	¨	Smaller reporting company	x
		(Do not check if a smaller reporting company)Emerging growth company		¨

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act o

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ¨o No x

The number of shares issued, issuable, and outstanding of the issuer'sissuer’s common stock, $0.001 par value per share, was 29,136,715173,031,382 as of May 6, 2016.June 1, 2017.

EMS FIND, INC.

FORM 10-Q

MARCH 31, 20162017

INDEX

			Page No.
PART I –I: FINANCIAL INFORMATION				Page No.
Item 1.	Financial Statements		43
Item 2.	Management'sManagement’s Discussion and Analysis of Financial Condition and Results of Operations		1521
Item 3.	Quantitative and Qualitative DisclosuresDisclosure About Market Risk		1826
Item 4.	Controls and Procedures		1826
PART II –II: OTHER INFORMATION
Item 1.	Legal Proceedings		2028
Item 1A.2.	Risk Factors		20
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds		2028
Item 3.	Defaults Upon Senior Securities		20
Item 4.	Mine Safety Disclosures		20
Item 5.	Other Information		20
Item 6.	Exhibits		21
				28
Item 4.	Mine Safety Disclosures		28
Item 5.	Other Information		28
Item 6.	Exhibits		29
SIGNATURES			2230

PART I – FINANCIAL INFORMATION

TABLE OF CONTENTS

ITEM 1. FINANCIAL STATEMENTS

EMS Find, Inc.
Condensed Consolidated Balance Sheets

		March 31.				June 30,
		2016				2015
		(unaudited)
ASSETS
Current assets
Cash		$	12,360			$	45,843
Other receivable			566				-
Total current assets			12,926				45,843
Other assets
Fixed assets, net			-				1,353
Fixed assets held for sale, net			4,870				27,080
Deposits			700				-
Total other assets			5,570				28,433
Total assets		$	18,496			$	74,276
LIABILITIES & STOCKHOLDERS' DEFICIT
Current liabilities
Notes payable		$	-			$	31,222
Convertible notes payable, net of discounts			144,364				-
Accounts payable			6,834				20,545
Due to related party			81,364				129,015
Accrued expenses			12,598				-
Derivative liability			227,411				-
Total current liabilities			472,571				180,782
Total liabilities			472,571				180,782
Stockholders' deficit
Series A preferred stock, $0.001 par value, (20,000,000 shares authorized 500,000 and 1,000,000 shares issued and outstanding as of March 31, 2016 and June 30, 2015, respectively)			500				1,000
Common stock, $0.001 par value, (100,000,000 shares authorized 29,076,715 and 28,364,535 shares issued, issuable and outstanding as of March 31, 2016 and June 30, 2015, respectively)			29,077				28,485
Additional paid in capital			2,901,774				(6,817	)
Accumulated deficit			(3,385,426	)			(129,174	)
Total stockholders' deficit			(454,075	)			(106,506	)
Total liabilities and stockholders' deficit		$	18,496			$	74,276

See accompanying notes to unaudited condensed consolidated financial statements.

4

EMS FIND, INC.

Condensed Consolidated Statements of Operations 

(unaudited)PART I – FINANCIAL INFORMATION

TABLE OF CONTENTS

Index to Financial Statements		Page
Condensed Balance Sheets as of March 31, 2017 (unaudited) and June 30, 2016		4
Condensed Statements of Operations for the Three Months and Nine Months Ended March 31, 2017 and 2016 (unaudited)		5
Condensed Statements of Cash Flows for the Nine Months Ended March 31,2017 and 2016 (unaudited)		6
Notes to Condensed Financial Statements (unaudited)		7

3

EMS Find, Inc.
Condensed Balance Sheets
		March 31, 2017				June 30, 2016
		(Unaudited)
ASSETS
Current assets:
Cash		$	31,082			$	1,975
Other receivable			566				566
Total current assets			31,648				2,541
Other assets:
Property and equipment held for sale, net			4,870				4,870
Deposits			700				700
Total other assets			5,570				5,570
Total assets		$	37,218			$	8,111
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current liabilities:
Convertible notes payable, net of discounts		$	259,426			$	188,131
Accounts payable			30,138				13,915
Due to related party			37,042				31,476
Accrued expenses			43,862				36,543
Checks written in excess of cash balance			-				11,695
Derivative liability			579,105				1,208,414
Total current liabilities			949,573				1,490,174
Total liabilities			949,573				1,490,174
Commitments and contingencies
Stockholders’ deficit:
Series A preferred stock, $0.001 par value, (20,000,000 shares authorized, 500,000 shares issued and outstanding)			500				500
Series B preferred stock, $0.001 par value, (500,000 shares authorized, 120,000 and 0 shares issued and outstanding as of March 31, 2017 and June 30, 2016, respectively)			120				-
Common stock, $0.001 par value, (3,000,000,000 shares authorized, 113,021,170 and 32,711,272 shares issued and outstanding as of March 31, 2017 and June 30, 2016, respectively)			113,021				32,711
Additional paid-in capital			4,080,966				3,644,483
Accumulated deficit			(5,106,962	)			(5,159,757	)
Total stockholders’ deficit			(912,355	)			(1,482,063	)
Total liabilities and stockholders’ deficit		$	37,218			$	8,111

See accompanying notes to unaudited condensed consolidated financial statements.statements

4

Table of Contents

EMS Find, Inc.
Condensed Statements of Operations
(Unaudited)
		Three Months Ended March 31,								Nine Months Ended March 31,
		2017				2016				2017				2016
Revenue		$	-			$	-			$	-			$	-
Operating expenses:
Consulting fees			750				12,768				4,742				64,984
Professional fees			11,760				9,385				64,768				50,934
Executive compensation			30,750				2,491				56,250				49,307
Stock-based compensation			19,360				2,342,097				721,810				2,666,081
Research and development			-				13,942				738				119,303
Payroll			-				6,447				-				54,542
General and administrative			39,234				33,247				103,096				75,978
Rent			1,900				2,100				4,700				7,400
Depreciation and amortization			-				46				-				140
Total operating expenses			103,754				2,422,523				956,104				3,088,669
Loss from operations			(103,754	)			(2,422,523	)			(956,104	)			(3,088,669	)
Other income (expense):
Amortization of debt discount			(119,060	)			(34,443	)			(301,618	)			(47,328	)
Amortization of original issue discount			(5,515	)			(9,324	)			(24,969	)			(14,344	)
Change in fair value of derivative liability			929,850				11,532				2,087,579				(75,142	)
Loss on sale of property and equipment			-				(22,855	)			-				(22,855	)
Loss on conversion of debt into common stock			(344,935	)			-				(694,419	)			-
Interest expense			(42,354	)			(4,986	)			(57,674	)			(7,914	)
Total other income (expense)			417,986				(60,076	)			1,008,899				(167,583	)
Income (loss) before income taxes			314,232				(2,482,599	)			51,317				(3,256,252	)
Provision for income taxes			-				-				-				-
Net income (loss)		$	314,232			$	(2,482,599	)		$	52,795			$	(3,256,252	)
Net income (loss) per common share, basic and diluted		$	0.00			$	(0.08	)		$	0.00			$	(0.11	)
Weighted average number of common shares outstanding:
Basic			71,884,144				29,076,715				47,911,533				28,939,010
Diluted			195,662,692				29,076,715				171,690,081				28,939,010

See notes to condensed financial statements

5

Table of Contents

EMS FIND, INC.

Condensed Consolidated Statements of Cash Flows

(unaudited)

EMS Find, Inc.
Condensed Statements of Cash Flows
(Unaudited)
		Nine Months Ended March 31,
		2017				2016
Cash flows from operating activities:
Net income (loss)		$	52,795			$	(3,256,252	)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Stock-based compensation			721,810				2,666,081
Amortization of debt discount			301,618				47,328
Amortization of original issue discount			24,969				14,344
Change in fair value of derivative liability			(2,087,579	)			75,142
Loss on sale of property and equipment			-				22,855
Loss on conversion of debt into common stock			694,419				-
Financing fees related to notes payable			40,993				12,000
Depreciation and amortization			-				140
Changes in assets and liabilities:
Deposits			-				(700	)
Accounts payable			32,769				(13,712	)
Due to related party			42,782				(47,651	)
Accrued expenses			9,626				12,598
Checks written in excess of cash balance			(11,695	)			-
Net cash used in operating activities			(177,493	)			(467,827	)
Cash flows from investing activities			-				-
Net cash used in investing activities			-				-
Cash flows from financing activities:
Proceeds from convertible notes payable			206,600				200,500
Proceeds from related party			-				178,844
Proceeds from sale of common stock			-				55,000
Net cash provided by financing activities			206,600				434,344
Net increase (decrease) in cash			29,107				(33,483	)
Cash, beginning of period			1,975				45,843
Cash, end of period		$	31,082			$	12,360
Supplemental disclosure of cash flow information:
Cash paid for interest		$	-			$	-
Cash paid for income taxes			-				-
Non-cash investing and financing activities:
Shares issued for convertible notes payable		$	808,452			$	260,480
Shares issued for due to related party			68,716				210,000
Shares issued for accounts payable			16,546				-
Derivative liability			1,458,270				227,411
Cancellation of preferred stock			-				(500	)
Debt discount			359,659				-
Accrued interest for notes payable			462				-

See accompanying notes to unaudited condensed consolidated financial statements.statements

EMS FIND, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2016

(unaudited)

EMS Find, Inc.

NOTE 1 –Notes to Condensed Financial Statements

Nine Months Ended March 31, 2017

(Unaudited)

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization

EMS Find, Inc. (the "Company," "we," "our,"“Company,” “we,” “our,” or "EMS Find"“EMS Find”) was incorporated in the State of Nevada on March 22, 2011, under the name of Lightcollar, Inc. On March 20, 2015, the Company amended its articles of incorporation and changed its name from Lightcollar, Inc. to EMS Find, Inc., and in May 2017, changed its name to Integrated Ventures, Inc. (see Note 9).

On December 23, 2014, the Company authorized a forward split (the "Forward Split"“Forward Split”) of its issued and authorized common shares, whereby every one (1) old share of common stock was exchanged for five (5) new shares of the Company'sCompany’s common stock. As a result, the issued and outstanding shares of common stock willwas increased from five million six hundred fifty thousand (5,650,000) common shares prior to the Forward Split to twenty eighttwenty-eight million two hundred fifty thousand (28,250,000) common shares following the Forward Split. Fractional shares were rounded upward.

On March 10, 2015, the Company, with the approval of a majority vote of its shareholders filed a Certificate of Designation establishing the designations, preferences, limitations and relative rights of the Company'sCompany’s Series A Preferred Stockpreferred stock (the "Designation"“Series A Designation” and the "Series“Series A Preferred Stock"Stock”). The terms of the Certificate of Designation of the Series A Preferred Stock, which was filed with the State of Nevada on March 12, 2015, include the right to vote in aggregate, on all shareholder matters equal to 1,000 votes per share of Series A Preferred Stock, Series A Preferred Stock shares are not convertible into shares of our common stock.

Effective March 20, 2015, the Company, with the approval of its board of directors and its majority shareholders by written consent in lieu of a meeting, filed a Certificate of Amendment (the "Certificate of Amendment") with the Secretary of State of Nevada. As a result of the Certificate of Amendment, the Company, among other things, (i) changed its name to "EMS Find, Inc.," and (ii) changed its symbol to "EMSF."

On March 23, 2015, the Company issued 50,000 shares of Series A Preferred Stock in consideration for services on the Company's Board of Directors.

On March 31, 2015, the Company issued 450,000 shares of Series A Preferred Stock in consideration for services on the Company's Board of Directors.

On March 31, 2015, the Company signed the share exchange agreement with EMS Factory, Inc. ("(“EMS Factory"Factory”), a company incorporated under the laws of the State of Pennsylvania, and the shareholder of EMS Factory (the "Selling Shareholder"“Selling Shareholder”) pursuant to a share exchange agreement by and among the Company, EMS Factory and the Selling Shareholder. The Company will acquired 100% of the issued and outstanding securities of EMS Factory in exchange for the issuance of 10,000,000 shares of the Company'sCompany’s restricted Common Stock, par value $0.001 per share and 500,000 shares of the Company'sCompany’s Series A Preferred Stock, par value $0.001. The Company also has an agreement with an investor to fund $300,000 over the next one hundred and twenty days, to support the continued development and commercialization of EMS Factory's technology, in the following manner: 

As a result of the Agreement the Selling Shareholder acquired up to 49% of the voting rights of Company'sCompany’s currently issued and outstanding shares of common stock. Upon completion of the agreement, EMS Factory became a wholly-owned subsidiary and the Company acquired the business and operations of EMS factory. Further, on the Closing dateFactory. As of the Agreement, Steve Rubakh, was appointed the President, Chief Executive Officer, Chief Financial Officer, Treasurer, Secretary and a Directorsecond quarter of the Company, and Mr. Matveev Anton resigned all of his positions with the Company.

For accounting purposes, the acquisition of2015, EMS Factory by the EMS Find has been recorded as a reverse merger of a public company, with the exception that no goodwill is generated, and followed up with a recapitalization of EMS based on the factors demonstrating that EMS represents the accounting acquirer. Consequently, the historical financial information in the accompanying consolidated financial statements is that of EMS.

On October 21, 2015, the Company formed Viva Entertainment Group, Inc. ("Viva Entertainment," a Delaware corporation, as a wholly-owned subsidiary. The Company was formed to manage the development and marketing of it's over the top ("IPTV/OTT") application for connected TVs, desktop computers, tablets and smart phones. The IPTV/OTT streamlining platform is designed to be used in homes, offices or during travel, where users may pay and watch what entertainment they choose based on a subscription or on a pay per view basis. On April 6, 2016, the Company sold Viva Entertainment to Black River Petroleum Corp. ("Black River," see Note 8).

Basis of Presentation

The accompanying unaudited consolidated financial statements of EMS Find, Inc. and its wholly-owned subsidiaries, EMS Factory, Inc. and Viva Entertainment, have been prepared in accordance with U.S. generally accepted accounting principles ("US GAAP") for interim financial information and the instructions to Form 10-Q and Article 8 of Regulation S-X. The results of operations for the interim period ended March 31, 2016 shown in this report are not necessarily indicative of results to be expected for the full fiscal year ending June 30, 2016. All intercompany balances and transactions have been eliminated. In the opinion of the Company's management, the information contained herein reflects all adjustments (consisting of normal recurring adjustments) necessary for a fair presentation of the Company's results of operations, financial position and cash flows. The unaudited interim consolidated financial statements should be read in conjunction with the audited consolidated financial statements in the Company's Form 10-K for the year ended June 30, 2015 filed on September 29, 2015 and Management's Discussion and Analysis of Financial Condition and Results of Operations. For accounting purposes and due to the accounting for the reverse merger, the Company is using the accounting year end of EMS Factory, Inc., for the presentation in this filing.

Nature of Businessdiscontinued operations.

The Company transitioned its operations from acting as a licensed ambulance provider to providing medical transportation information and acting as an intermediary coordinating dispatch services for providers, patients and medical transport companies. The Company is designing, developing, marketing, and operating software assets mainly in the on-demand mobile healthcare sector.sector, and plans to expand its mobile technology operations to acquisitions of or partnering with revenue generating companies, primarily in the healthcare, e-commerce, mobile technologies, transportation and consumer goods markets. There is no assurance that the required additional capital for this effort will be available to enable us to expand the scope of our operations into this area. The Company plans to change its name to Integrated Ventures, Inc. to reflect its new plan to diversify the Company's operation.

PrinciplesOn October 21, 2015, the Company formed Viva Entertainment Group, Inc. (“Viva Entertainment,”) a Delaware corporation, as a wholly-owned subsidiary. Viva Entertainment was formed to manage the development and marketing of Consolidationit’s over the top (“IPTV/OTT”) application for connected TVs, desktop computers, tablets and smart phones. On April 6, 2016, the Company sold Viva Entertainment to Black River Petroleum Corp. (“Black River”).

7

Table of Contents

EMS Find, Inc.

Notes to Condensed Financial Statements

Nine Months Ended March 31, 2017

(Unaudited)

Basis of Presentation

The consolidatedaccompanying unaudited condensed financial statements includeof the accountsCompany have been prepared in accordance with U.S. generally accepted accounting principles (“US GAAP”) for interim financial information and the instructions to Form 10-Q and Article 8 of Regulation S-X. The results of operations for the interim period ended March 31, 2017 shown in this report are not necessarily indicative of results to be expected for the full fiscal year ending June 30, 2017. In the opinion of the Company’s management, the information contained herein reflects all adjustments (consisting of normal recurring adjustments) necessary for a fair presentation of the Company’s results of operations, financial position and cash flows. The unaudited interim financial statements should be read in conjunction with the audited financial statements in the Company’s Annual Report on Form 10-K for the year ended June 30, 2016 filed on September 27, 2016 and Management’s Discussion and Analysis of Financial Condition and Results of Operations. For accounting purposes and due to the accounting for the reverse merger, the Company is using the accounting year end of April 30 of EMS Find andFactory, Inc. for the presentation in this filing.

Nature of Business

The Company has discontinued its wholly-owned subsidiaries, EMS Factory business and has sold its subsidiary, Viva Entertainment. All significant inter-company balances and transactions have been eliminatedThe Company plans in consolidation.the near future to restructure its operations from a software development company to a holdings company.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles 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 revenue and expenses during the reporting period. Because of the use of estimates inherent in the financial reporting process, actual results could differ significantly from those estimates.

Cash and Cash Equivalents

The Company maintains cash balances in non-interest-bearing accounts that currently do not exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The Company had cash balances of $12,360$31,082 and $45,843$1,975 as of March 31, 20162017 and June 30, 20152016 respectively.

Revenue Recognition

Our revenue is derived from the service revenue from ambulance transportation services.

The Company's revenue recognition policy is in accordance with the requirements of Staff Accounting Bulletin ("SAB") No. 104, Revenue Recognition ("SAB 104"), and other applicable revenue recognition guidance under US GAAP. Sales revenue is recognized for our retail and wholesale customers when: (i) persuasive evidence of a sales arrangement exists, (ii) the sales terms are fixed or determinable, (iii) title and risk of loss have transferred, and (iv) collectability is reasonably assured — generally when products are shipped to the customer and services are rendered, except in situations in which title passes upon receipt of the products by the customer. In this case, revenues are recognized upon services rendered.

Stock-Based Compensation

The Company accounts for stock-based instruments issued to employees in accordance with ASC Topic 718. ASC Topic 718 requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity based compensation issued to employees. The value of the portion of an award that is ultimately expected to vest is recognized as an expense over the requisite service periods using the straight-line attribution method. The Company accounts for non-employee share-based awards in accordance with the measurement and recognition provisions ASC Topic 505-50. The Company estimates the fair value of stock options at the grant date by using the Black-Scholes option-pricing model.

Property and Equipment Held for Sale

Property and equipment held for sale consists of Ambulancesambulances and medical equipment and are stated at cost. Ambulance and Medicalmedical equipment is depreciated using the straight-line method over the estimated service life of five years. Maintenance and repairs are expensed as incurred and improvements are capitalized. Gains or losses on the disposition of property and equipment are recorded upon disposal.

Impairment of Long-Lived AssetsAccounting for Derivatives

The Company accounts for long-lived assets in accordance with the provisions of Statement of Financial Accounting Standards ASC 360-10, "Accounting for the Impairment or Disposal of Long-Lived Assets". This statement requires that long-lived assets and certain identifiable intangibles be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell.

Net Earnings (Loss) Per Share

In accordance with ASC 260-10, "Earnings Per Share," basic net earnings (loss) per common share is computed by dividing the net earnings (loss) for the period by the weighted average number of common shares outstanding during the period. Diluted earnings (loss) per share are computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. Dilutive common stock equivalent shares which may dilute future earnings per share consist of convertible notes convertible into 928,402 common shares. Equivalent shares are not utilized when the effect is anti-dilutive (see Note 4).

Accounting for Derivatives

The Company evaluates its convertible debt, options, warrants or other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for. The result of this accounting treatment is that under certain circumstances the fair value of the derivative is marked-to-market each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the statement of operations as other income or expense. Upon conversion or exercise of a derivative instrument, the instrument is marked to fair value at the conversion date and then that fair value is reclassified to equity. Equity instruments that are initially classified as equity that become subject to reclassification under this accounting standard are reclassified to liability at the fair value of the instrument on the reclassification date.

Recent Pronouncements

On November 2014, The Financial Accounting Standards Board (FASB) issued Accounting Standard Update No. 2014-16—Derivatives and Hedging (Topic 815): Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity (a consensus of the FASB Emerging Issues Task Force). The amendments in this Update do not change the current criteria in GAAP for determining when separation of certain embedded derivative features in a hybrid financial instrument is required. That is, an entity will continue to evaluate whether the economic characteristics and risks of the embedded derivative feature are clearly and closely related to those of the host contract, among other relevant criteria. The amendments clarify how current GAAP should be interpreted in evaluating the economic characteristics and risks of a host contract in a hybrid financial instrument that is issued in the form of a share. The effects of initially adopting the amendments in this Update should be applied on a modified retrospective basis to existing hybrid financial instruments issued in the form of a share as of the beginning of the fiscal year for which the amendments are effective. Retrospective application is permitted to all relevant prior periods.

On November 2014, The Financial Accounting Standards Board (FASB) issued Accounting Standard Update No. 2014-17—Business Combinations (Topic 805): Pushdown Accounting (a consensus of the FASB Emerging Issues Task Force). The amendments in this Update provide an acquired entity with an option to apply pushdown accounting in its separate financial statements upon occurrence of an event in which an acquirer obtains control of the acquired entity. The amendments in this Update are effective on November 18, 2014. After the effective date, an acquired entity can make an election to apply the guidance to future change-in-control events or to its most recent change-in-control event. However, if the financial statements for the period in which the most recent change-in-control event occurred already have been issued or made available to be issued, the application of this guidance would be a change in accounting principle.

In August 2014,EMS Find, Inc.

Notes to Condensed Financial Statements

Nine Months Ended March 31, 2017

(Unaudited)

We estimate the FASB issued ASU 2014-15, Presentationfair value of Financial Statements - Going Concern. The new standard requires managementthe derivatives associated with our convertible notes payable using the Black-Scholes pricing model. We estimate the fair value of publicthe derivative liabilities at the inception of the financial instruments, and, private companiesin the case of our convertible notes payable, at the date of conversions to evaluate whether there is substantial doubt about the entity's ability to continue as a going concernequity and if so, disclose that fact. Management will also be required to evaluate and disclose whether its plans alleviate that doubt. The standard requires management to evaluate, forat each reporting date, recording a derivative liability, debt discount, additional paid-in capital and a gain or loss on change in derivative liabilities as applicable. These estimates are based on multiple inputs, including the market price of our stock, interest rates, our stock price volatility, variable conversion prices based on market prices as defined in the respective agreements and probabilities of certain outcomes based on management projections. These inputs are subject to significant changes from period whether there are conditions or events that raise substantial doubt about a company's ability to continue as a going concern within one year fromperiod and to management’s judgment; therefore, the date the financial statements are issued. The new standard is effective for annual periods ending after December 15, 2016, and interim periods within annual periods beginning after December 15, 2016. Early adoption is permitted. We do not expect the adoptionestimated fair value of the ASUderivative liabilities will fluctuate from period to have a significant impact on our consolidated financial statements.period, and the fluctuation may be material.

NOTE 2 – PROPERTY AND EQUIPMENT

At March 31, 2016 and June 30, 2015, equipment consisted of the following:

Depreciation and amortization expense forDuring the nine months ended March 31, 2016 and June 30, 2015 was $140 and $47 respectively.

Assets held for Sale2017, the Company had the following activity in its derivative liability:

Derivative liability at June 30, 2016		$	1,208,414
Addition to liability for new debt issued			1,458,270
Change in fair value			(2,087,579	)
Derivative liability at March 31, 2017		$	579,105

Depreciation and amortization expense for the nine months ended March 31, 2016 and March 31, 2015 was $140 and $0 respectively. After the merger in March 2015, the Company discontinued allImpairment of its ambulance services. The Company wrote down $8,200 as of June 30, 2015 for its assets held for sale and took a loss of $13,097 on a sale of three of its vehicles it used for its medical transportation business. On March 28, 2016, the Company sold various assets valued at $35,521, net of accumulated depreciation, for $23,422. With the fees associated with the sale, the Company recorded a loss on the sale of $22,855.

NOTE 3 – RELATED PARTY TRANSACTIONSLong-Lived Assets

The Company paidaccounts for health insurancelong-lived assets in accordance with the provisions of Statement of Financial Accounting Standards ASC 360-10, “Accounting for the Impairment or Disposal of Long-Lived Assets”. This statement requires that long-lived assets and various expenses on Mr. Rubakh's behalfcertain identifiable intangibles be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of $49,307an asset may not be recoverable. Recoverability of assets to be held and $17,513 during the nine months ended March 31, 2016 and the year ended June 30, 2015 respectively.

In April 2015, the Company entered a month to month lease agreement for an office space for $1,250 per month ownedused is measured by a relative. The lease was terminated on August 30, 2015.

Forcomparison of the nine months ended March 31, 2016,carrying amount of an asset to future undiscounted net cash flows expected to be generated by the Company authorizedasset. If such assets are considered to be impaired, the issuance of 180,000 shares of common stock as part of Mr. Rubakh's compensation package. See Note 5.

On July 22, 2015, Shang Fei resigned fromimpairment to be recognized is measured by the Company as a board member and surrendered his 500,000 shares of Series A Preferred Stockamount by which the company had issued to him in March 2015. Mr. Shang Fei also has provided the Company with 260,000 of capital of which 210,000 and a prior loan for expenses of $19,095 was converted into common stock.

On September 25, 2015, the Company authorized the issuance of 125,000 shares of common stock as part of an agreement with Daniel Grillo, a director of the Company for services from September 25, 2015 through March 31, 2016. The shares are amortized over the period of the agreement. As of March 31, 2016, the shares remained issuable.

On October 28, 2015, Viva Entertainment, a subsidiary of the Company, entered into an employment agreement with Johnny Falcones, for the period October 28, 2015 through December 31, 2018. Mr. Falcones was compensated in 2016 with warrants to purchase 3,000,000 shares of common stock of the Company, with an exercise price of $0.74. Additionally, Mr. Falcones would receive three year warrants to purchase up to 5% of the common stock of Viva Entertainment, at an exercise price of $0.50, which are exercisable in the event that Viva Entertainment is spun out of the Company. Furthermore, Mr. Falcones received 375,000 shares of common stock of the Company on a monthly basis, starting on February 1, 2016, for a period of four months, for an aggregate total of 1,500,000 shares of common stock of the Company. On April 6, 2016, as part of the sale of Viva Entertainment (see Notes 1 and 6), Mr. Falcones assigned to a third party his common stock purchase warrant for 3,000,000 shares of the Company's common stock, and his warrants for Viva Entertainment were cancelled and his employment agreement terminated.

On January 2, 2016, the Company issued 3,000,000 warrants for common stock of the Company to Steve Rubakh as a compensation incentive. The warrants mature on January 2, 2021. The exercise price is $0.74 and the warrant has a cashless exercise option. The common stock of the Company current price on the date of issuance was $0.47. The warrants were valued at $0.383 using a Black-Scholes calculation. The Company recorded an expense of $1,149,000. See Note 5.

NOTE 4 – NOTES PAYABLE AND CONVERTIBLE NOTES PAYABLE, NET OF DISCOUNTS

Notes payable and convertible notes payable, all classified as current at March 31, 2016 and June 30, 2015, consist of the following:

Notes and convertible notes, net of discounts

		March 31, 2016																June 30, 2015
																										Principal
										Original				Principal,												and
						Debt				Issue				net of								Accrued				Accrued
		Principal				Discounts				Discount				Discounts				Principal				Interest				Interest
Green Construction		$	-			$	-			$	-			$	-			$	30,400			$	822			$	31,222
LG Capital Funding, LLC			125,000				(25,005	)			(10,502	)			89,493				-				-				-
LG Capital Funding, LLC			125,000				(57,475	)			(12,654	)			54,871				-				-				-
Total		$	250,000			$	(82,480	)		$	(23,156	)		$	144,364			$	30,400			$	822			$	31,222

11

On March 23, 2015, the Company issued a note to Green Construction for $30,400 with 10% interest per annum, as of June 30, 2015 the note had accrued interest of $822. The note was due on October 15, 2015. On July 30, 2015, the Company issued 26,885 to satisfy this debt.

On October 22, 2015, the Company entered into a Securities Purchase Agreement ("Purchase Agreement"), dated as of October 22, 2015, with LG Capital Funding, LLC ("LG"), pursuant to which the Company sold LG a convertible note in the principalcarrying amount of $125,000 (the first of four such Convertible Notes each in the principal amount of $125,000 provided for under the Purchase Agreement), bearing interest at the rate of 8% per annum (the "Convertible Note"). Each of the Convertible Notes issuable under the Purchase Agreement provides for a 15% original issue discount ("OID"), such that the purchase price for each Convertible Note is $106,250, and at each closing LG is entitled to be paid $6,000 for legal and other expenses. The Convertible Note provides LG the right to convert the outstanding balance, including accrued and unpaid interest, of such Convertible Note into shares of the Company's common stock at a price ("Conversion Price") for each share of common stock equal to 80% of the lowest trading price of the common stock as reported on the National Quotations Bureau for the OTCQB exchange on which the Company's shares are traded or any exchange upon which the common stock may be traded in the future, for the twenty prior trading days including the day upon which a Notice of Conversion is received by the Company or its transfer agent. The Convertible Note is payable, along with interest thereon, on October 22, 2016. As of March 31, 2016, $4,411 of interest has been accrued. The convertible note has an OID of 15%, which was recorded at $18,750 of which $8,248 was amortized as of March 31, 2016. The Company recorded a debt discount of $44,643 which, as of March 31, 2016, $19,638 has been amortized. The Company has recorded a derivative liability of $156,853 as of March 31, 2016.

On December 3, 2015, the Company issued the second convertible note to LG, as discussed, for $125,000. As of March 31, 2016, $3,260 of interest has been accrued. The Company has recorded an OID of 15%, which was recorded at $18,750 of which $6,096 was amortized as of March 31, 2016. The Company recorded a debt discount of $85,165 which, as of March 31, 2016, $27,690 has been amortized. The Company has recorded a derivative liability of $214,276 as of March 31, 2016.

NOTE 5 – STOCKHOLDERS' DEFICIT

Preferred Stock

Series A Preferred Stock

On March 10, 2015, the Company, with the approval of a majority vote of its Board of Directors approved the filing of a Certificate of Designation establishing the designations, preferences, limitations and relative rights of the Company's Series A Preferred Stock (the "Designation" and the "Series A Preferred Stock"). The terms of the Certificate of Designation of the Series A Preferred Stock, which was filed with the State of Nevada on March 12, 2015, include the right to vote in aggregate, on all shareholder matters equal to 1,000 votes per share of Series A Preferred Stock and each Series A Preferred Stock share are not convertible into shares of our common stock.

The Company has 1,000,000 shares of Series A Preferred Stock authorized.

On March 23, 2015, the Company issued 50,000 shares of Series A Preferred Stock in consideration for services on the Company's Board of Directors.

On March 31, 2015, the Company issued 450,000 shares of Series A Preferred Stock in consideration for services on the Company's Board of Directors.

On March 31, 2015, the Company issued 500,000 shares of Series A Preferred Stock as part of the share exchange agreement with EMS Factory, Inc.

On July 22, 2015, Shang Fei resigned from the Company as a board member and surrendered his 500,000 shares of Series A Preferred Stock which the company had issued to him in March 2015. Mr. Shang Fei also has provided the Company with 260,000 of capital of which 210,000 and a prior loan for expenses of $19,095 was converted into common stock.