SEC Info - Wall Street Media Co, Inc. - ‘10-Q’ for 3/31/16

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Wall Street Media Co, Inc. – ‘10-Q’ for 3/31/16 – ‘EX-101.INS’

On: Monday, 5/16/16, at 10:33am ET · For: 3/31/16 · Accession #: 1493152-16-9826 · File #: 333-163439

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 5/16/16  Wall Street Media Co, Inc.        10-Q        3/31/16   30:868K                                   M2 Compliance/FA

Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    100K 
 2: EX-10.1     Material Contract                                   HTML     58K 
 3: EX-31.1     Certification -- §302 - SOA'02                      HTML     17K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     14K 
11: R1          Document and Entity Information                     HTML     32K 
12: R2          Condensed Balance Sheets                            HTML     51K 
13: R3          Condensed Balance Sheets (Parenthetical)            HTML     30K 
14: R4          Condensed Statements of Operations (Unaudited)      HTML     59K 
15: R5          Condensed Statements of Cash Flows (Unaudited)      HTML     50K 
16: R6          Nature of Operations and Summary of Significant     HTML     26K 
                Accounting Policies                                              
17: R7          Going Concern                                       HTML     16K 
18: R8          Related Party Transactions                          HTML     18K 
19: R9          Commitments and Contingencies                       HTML     15K 
20: R10         Concentrations                                      HTML     16K 
21: R11         Subsequent Events                                   HTML     14K 
22: R12         Nature of Operations and Summary of Significant     HTML     46K 
                Accounting Policies (Policies)                                   
23: R13         Nature of Operations and Summary of Significant     HTML     14K 
                Accounting Policies (Details Narrative)                          
24: R14         Going Concern (Details Narrative)                   HTML     18K 
25: R15         Related Party Transactions (Details Narrative)      HTML     34K 
26: R16         Commitment and Contingencies (Details Narrative)    HTML     13K 
27: R17         Concentrations (Details Narrative)                  HTML     15K 
29: XML         IDEA XML File -- Filing Summary                      XML     44K 
28: EXCEL       IDEA Workbook of Financial Reports                  XLSX     22K 
 5: EX-101.INS  XBRL Instance -- wsco-20160331                       XML    135K 
 7: EX-101.CAL  XBRL Calculations -- wsco-20160331_cal               XML     63K 
 8: EX-101.DEF  XBRL Definitions -- wsco-20160331_def                XML     47K 
 9: EX-101.LAB  XBRL Labels -- wsco-20160331_lab                     XML    285K 
10: EX-101.PRE  XBRL Presentations -- wsco-20160331_pre              XML    155K 
 6: EX-101.SCH  XBRL Schema -- wsco-20160331                         XSD     51K 
30: ZIP         XBRL Zipped Folder -- 0001493152-16-009826-xbrl      Zip     27K

‘EX-101.INS’ — XBRL Instance — wsco-20160331

This Exhibit is an XBRL XML File.

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<us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2015-10-01to2016-03-31">

Note 1 - Nature of Operations and Summary of Significant Accounting Policies Nature of Operations Wall Street Media Co, Inc. (“Wall Street Media”, “Company” “we” “us” “our”) was organized as Mycatalogsonline.com, Inc. in the state of Nevada on January 6, 2009. In April 2009, the Company changed its name to My Catalogs Online, Inc., and again in November 2012 to Bright Mountain Holdings, Inc. and in August 2013 to Wall Street Media Co, Inc. Basis of Presentation The interim unaudited condensed financial statements included herein have been prepared by the Company, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). In the opinion of the Company’s management, all adjustments (consisting of normal recurring adjustments and reclassifications and non-recurring adjustments) necessary to present fairly the results of operations and cash flows for the three and six months ended March 31, 2016, and the financial position as of March 31, 2016, have been made. The results of operations for such interim periods are not necessarily indicative of the operating results to be expected for the full year. Certain information and disclosures normally included in the notes to the annual financial statements have been condensed or omitted from these interim condensed financial statements. Accordingly, these interim condensed financial statements should be read in conjunction with the Audited Financial Statements and Notes thereto included in our Report on Form 10-K as filed with the Securities and Exchange Commission on December 23, 2015. The March 31, 2016 balance sheet is derived from those financial statements. Use of Estimates The financial statements are prepared in accordance with Accounting Principles Generally Accepted in the United States (“GAAP”). These accounting principles require the Company to make certain estimates, judgments and assumptions. The Company believes that the estimates, judgments and assumptions upon which it relies are reasonable based upon information available at the time that these estimates, judgments and assumptions are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities as of the date of the financial statements as well as the reported amounts of revenues and expenses during the periods presented. The financial statements would be affected to the extent there are material differences between these estimates and actual results. In many cases, the accounting treatment of a particular transaction is specifically dictated by GAAP and does not require management’s judgment in its application. There are also areas in which management’s judgment in selecting any available alternative would not produce a materially different result. Significant estimates include the valuation of equity based transactions and related services, and the valuation allowance on deferred tax assets. Cash and Cash Equivalents The Company considers financial instruments with original maturities of three months or less to be cash equivalents. Revenue Recognition In accordance with ASC 605-10, revenue is recognized when persuasive evidence of an arrangement exists, products are delivered to and accepted by the customer, economic risk of loss has passed to the customer, the price is fixed or determinable, collection is reasonably assured, and any future obligations of the Company are insignificant. These criteria are generally met during the period when the development or consulting services are provided or completed. Income Taxes The Company accounts for income taxes pursuant to the provisions of ASC 740-10 “Accounting for Income Taxes,” which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized. Upon inception, the Company adopted the provisions of ASC 740-10, Accounting for Uncertain Income Tax Positions. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company believes its tax positions are all highly certain of being upheld upon examination. As such, the Company has not recorded a liability for unrecognized tax benefits. As of March 31, 2016, tax years 2015, 2014, 2013 and 2012 remain open for IRS and State audit. The Company has received no notice of audit from the Internal Revenue Service for any of the open tax years. Basic and Diluted Net Loss per Common Share Basic net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding for the period and, if dilutive, potential common shares outstanding during the period. Potentially dilutive securities consist of the incremental common shares issuable upon exercise of common stock equivalents such as stock options and convertible debt instruments. Potentially dilutive securities are excluded from the computation if their effect is anti-dilutive. There were no potentially dilutive securities outstanding during the three and six months ended March 31, 2016. Recent Accounting Pronouncements The Company does not believe these are any new accounting pronouncements that have been issued that might have a material impact on its financial statements.

</us-gaap:SignificantAccountingPoliciesTextBlock>

<us-gaap:SubstantialDoubtAboutGoingConcernTextBlock contextRef="From2015-10-01to2016-03-31">

Note 2 - Going Concern As reflected in the accompanying unaudited financial statements for the three months ended March 31, 2016 and 2015, the Company reported net losses of $19,142 and $25,269, respectively. In addition, the Company has a working capital deficit of $97,178 at March 31, 2016. These matters raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments relating to the recovery of the recorded assets or the classification of the liabilities that might be necessary should the Company be unable to implement its business plan and continue as a going concern. Management plans to continue to pursue contracts to develop websites in efforts to generate additional revenue. In addition, the Company is actively seeking investor funding. The Company has elected to study the possibility of a merger partnership with a private entity to further the possibilities of success and the protection of the shareholders’ interests in the Company.

</us-gaap:SubstantialDoubtAboutGoingConcernTextBlock>

<us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2015-10-01to2016-03-31">

Note 3 - Related Party Transactions $5,000, or 100% and $25,200 or 100% of the Company’s revenue during the quarter ended March 31, 2016 and the six months ended March 31, 2016 respectively was derived from a related party. In November 2014, January 2015, April 2015 and August 2015 the Company received $20,000, $20,000, $10,000 and $10,000 respectively, from the issuance of notes payable to the Majority Shareholder that accrue interest at an annual rate of 4%, and are payable on demand. During the quarter ending March 31, 2016, Company received an additional $29,200 from the majority shareholder. In addition, the Majority Shareholder assumed the $3,800 advance from the former officer and shareholder. The balance of the notes payable are $93,000 as of March 31, 2016. During the year ended September 30, 2015, a stockholder and former officer advanced $3,800 to the Company for working capital purposes. The $3,800 advance was assumed by the Majority Shareholder on March 1, 2016.

</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>

<us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2015-10-01to2016-03-31">

Note 4 - Commitments and Contingencies From time to time, we may be involved in litigation relating to claims arising out of our operations in the normal course of business. As of March 31, 2016, there were no pending or threatened lawsuits that could reasonably be expected to have a material effect on our results of operations.

</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>

<us-gaap:ConcentrationRiskDisclosureTextBlock contextRef="From2015-10-01to2016-03-31">

Note 5 - Concentrations The Company is currently producing revenues from various consulting services. 100% of total revenue for the first quarter of fiscal 2016 and the six months ended March 31, 2016 were derived from a related party.

</us-gaap:ConcentrationRiskDisclosureTextBlock>

<us-gaap:SubsequentEventsTextBlock contextRef="From2015-10-01to2016-03-31">

Note 6 – Subsequent Events On May 9, 2016, the Company entered into an indemnification agreement with Jeffrey A. Lubchansky, CPA, the Company’s Chief Executive Officer and President. The indemnification agreement provides for customary indemnification for Mr. Lubchansky in connection with his services to the Company. The indemnification agreement is attached hereto as Exhibit 10.1

</us-gaap:SubsequentEventsTextBlock>

<WSCO:NatureOfOperationsPolicyTextBlock contextRef="From2015-10-01to2016-03-31">

Nature of Operations Wall Street Media Co, Inc. (“Wall Street Media”, “Company” “we” “us” “our”) was organized as Mycatalogsonline.com, Inc. in the state of Nevada on January 6, 2009. In April 2009, the Company changed its name to My Catalogs Online, Inc., and again in November 2012 to Bright Mountain Holdings, Inc. and in August 2013 to Wall Street Media Co, Inc.

</WSCO:NatureOfOperationsPolicyTextBlock>

<us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="From2015-10-01to2016-03-31">

Basis of Presentation The interim unaudited condensed financial statements included herein have been prepared by the Company, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). In the opinion of the Company’s management, all adjustments (consisting of normal recurring adjustments and reclassifications and non-recurring adjustments) necessary to present fairly the results of operations and cash flows for the three and six months ended March 31, 2016, and the financial position as of March 31, 2016, have been made. The results of operations for such interim periods are not necessarily indicative of the operating results to be expected for the full year. Certain information and disclosures normally included in the notes to the annual financial statements have been condensed or omitted from these interim condensed financial statements. Accordingly, these interim condensed financial statements should be read in conjunction with the Audited Financial Statements and Notes thereto included in our Report on Form 10-K as filed with the Securities and Exchange Commission on December 23, 2015. The March 31, 2016 balance sheet is derived from those financial statements.

</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>

<us-gaap:UseOfEstimates contextRef="From2015-10-01to2016-03-31">

Use of Estimates The financial statements are prepared in accordance with Accounting Principles Generally Accepted in the United States (“GAAP”). These accounting principles require the Company to make certain estimates, judgments and assumptions. The Company believes that the estimates, judgments and assumptions upon which it relies are reasonable based upon information available at the time that these estimates, judgments and assumptions are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities as of the date of the financial statements as well as the reported amounts of revenues and expenses during the periods presented. The financial statements would be affected to the extent there are material differences between these estimates and actual results. In many cases, the accounting treatment of a particular transaction is specifically dictated by GAAP and does not require management’s judgment in its application. There are also areas in which management’s judgment in selecting any available alternative would not produce a materially different result. Significant estimates include the valuation of equity based transactions and related services, and the valuation allowance on deferred tax assets.

</us-gaap:UseOfEstimates>

<us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="From2015-10-01to2016-03-31">

Cash and Cash Equivalents The Company considers financial instruments with original maturities of three months or less to be cash equivalents.

</us-gaap:CashAndCashEquivalentsPolicyTextBlock>

<us-gaap:RevenueRecognitionPolicyTextBlock contextRef="From2015-10-01to2016-03-31">

Revenue Recognition In accordance with ASC 605-10, revenue is recognized when persuasive evidence of an arrangement exists, products are delivered to and accepted by the customer, economic risk of loss has passed to the customer, the price is fixed or determinable, collection is reasonably assured, and any future obligations of the Company are insignificant. These criteria are generally met during the period when the development or consulting services are provided or completed.

</us-gaap:RevenueRecognitionPolicyTextBlock>

<us-gaap:IncomeTaxPolicyTextBlock contextRef="From2015-10-01to2016-03-31">

Income Taxes The Company accounts for income taxes pursuant to the provisions of ASC 740-10 “Accounting for Income Taxes,” which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized. Upon inception, the Company adopted the provisions of ASC 740-10, Accounting for Uncertain Income Tax Positions. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company believes its tax positions are all highly certain of being upheld upon examination. As such, the Company has not recorded a liability for unrecognized tax benefits. As of March 31, 2016, tax years 2015, 2014, 2013 and 2012 remain open for IRS and State audit. The Company has received no notice of audit from the Internal Revenue Service for any of the open tax years.

</us-gaap:IncomeTaxPolicyTextBlock>

<us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2015-10-01to2016-03-31">

Basic and Diluted Net Loss per Common Share Basic net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding for the period and, if dilutive, potential common shares outstanding during the period. Potentially dilutive securities consist of the incremental common shares issuable upon exercise of common stock equivalents such as stock options and convertible debt instruments. Potentially dilutive securities are excluded from the computation if their effect is anti-dilutive. There were no potentially dilutive securities outstanding during the three and six months ended March 31, 2016.

</us-gaap:EarningsPerSharePolicyTextBlock>

<us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2015-10-01to2016-03-31">

Recent Accounting Pronouncements The Company does not believe these are any new accounting pronouncements that have been issued that might have a material impact on its financial statements.

</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>

<us-gaap:Revenues contextRef="From2015-10-01to2016-03-31" unitRef="USD" decimals="0"> 25200 </us-gaap:Revenues>

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<us-gaap:Revenues contextRef="From2016-01-01to2016-03-31" unitRef="USD" decimals="0"> 5000 </us-gaap:Revenues>

<us-gaap:Revenues contextRef="From2015-01-01to2015-03-31" unitRef="USD" decimals="0"> 15540 </us-gaap:Revenues>

<us-gaap:TechnologyServicesRevenue contextRef="From2015-10-01to2016-03-31" unitRef="USD" decimals="0"> 25200 </us-gaap:TechnologyServicesRevenue>

<us-gaap:TechnologyServicesRevenue contextRef="From2014-10-01to2015-03-31" unitRef="USD" decimals="0"> 23030 </us-gaap:TechnologyServicesRevenue>

<us-gaap:TechnologyServicesRevenue contextRef="From2016-01-01to2016-03-31" unitRef="USD" decimals="0"> 5000 </us-gaap:TechnologyServicesRevenue>

<us-gaap:TechnologyServicesRevenue contextRef="From2015-01-01to2015-03-31" unitRef="USD" decimals="0"> 15540 </us-gaap:TechnologyServicesRevenue>

<us-gaap:OperatingExpenses contextRef="From2015-10-01to2016-03-31" unitRef="USD" decimals="0"> 62238 </us-gaap:OperatingExpenses>

<us-gaap:OperatingExpenses contextRef="From2014-10-01to2015-03-31" unitRef="USD" decimals="0"> 53664 </us-gaap:OperatingExpenses>

<us-gaap:OperatingExpenses contextRef="From2016-01-01to2016-03-31" unitRef="USD" decimals="0"> 30015 </us-gaap:OperatingExpenses>

<us-gaap:OperatingExpenses contextRef="From2015-01-01to2015-03-31" unitRef="USD" decimals="0"> 43205 </us-gaap:OperatingExpenses>

<us-gaap:SalariesWagesAndOfficersCompensation contextRef="From2015-10-01to2016-03-31" unitRef="USD" decimals="0"> 2000 </us-gaap:SalariesWagesAndOfficersCompensation>

<us-gaap:SalariesWagesAndOfficersCompensation contextRef="From2014-10-01to2015-03-31" unitRef="USD" decimals="0"> 17000 </us-gaap:SalariesWagesAndOfficersCompensation>

<us-gaap:SalariesWagesAndOfficersCompensation contextRef="From2016-01-01to2016-03-31" unitRef="USD" xsi:nil="true"/>

<us-gaap:SalariesWagesAndOfficersCompensation contextRef="From2015-01-01to2015-03-31" unitRef="USD" decimals="0"> 17000 </us-gaap:SalariesWagesAndOfficersCompensation>

<WSCO:ListingFees contextRef="From2015-10-01to2016-03-31" unitRef="USD" decimals="0"> 10000 </WSCO:ListingFees>

<WSCO:ListingFees contextRef="From2014-10-01to2015-03-31" unitRef="USD" xsi:nil="true"/>

<WSCO:ListingFees contextRef="From2016-01-01to2016-03-31" unitRef="USD" decimals="0"> 10000 </WSCO:ListingFees>

<WSCO:ListingFees contextRef="From2015-01-01to2015-03-31" unitRef="USD" xsi:nil="true"/>

<us-gaap:ProfessionalFees contextRef="From2015-10-01to2016-03-31" unitRef="USD" decimals="0"> 43809 </us-gaap:ProfessionalFees>

<us-gaap:ProfessionalFees contextRef="From2014-10-01to2015-03-31" unitRef="USD" decimals="0"> 25541 </us-gaap:ProfessionalFees>

<us-gaap:ProfessionalFees contextRef="From2016-01-01to2016-03-31" unitRef="USD" decimals="0"> 18209 </us-gaap:ProfessionalFees>

<us-gaap:ProfessionalFees contextRef="From2015-01-01to2015-03-31" unitRef="USD" decimals="0"> 17466 </us-gaap:ProfessionalFees>

<us-gaap:GeneralAndAdministrativeExpense contextRef="From2015-10-01to2016-03-31" unitRef="USD" decimals="0"> 3557 </us-gaap:GeneralAndAdministrativeExpense>

<us-gaap:GeneralAndAdministrativeExpense contextRef="From2014-10-01to2015-03-31" unitRef="USD" decimals="0"> 5338 </us-gaap:GeneralAndAdministrativeExpense>

<us-gaap:GeneralAndAdministrativeExpense contextRef="From2016-01-01to2016-03-31" unitRef="USD" decimals="0"> 436 </us-gaap:GeneralAndAdministrativeExpense>

<us-gaap:GeneralAndAdministrativeExpense contextRef="From2015-01-01to2015-03-31" unitRef="USD" decimals="0"> 2805 </us-gaap:GeneralAndAdministrativeExpense>

<us-gaap:LicenseCosts contextRef="From2015-10-01to2016-03-31" unitRef="USD" decimals="0"> 18 </us-gaap:LicenseCosts>

<us-gaap:LicenseCosts contextRef="From2014-10-01to2015-03-31" unitRef="USD" decimals="0"> 935 </us-gaap:LicenseCosts>

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<us-gaap:LicenseCosts contextRef="From2015-01-01to2015-03-31" unitRef="USD" decimals="0"> 630 </us-gaap:LicenseCosts>

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<us-gaap:TechnologyServicesCosts contextRef="From2014-10-01to2015-03-31" unitRef="USD" decimals="0"> 3867 </us-gaap:TechnologyServicesCosts>

<us-gaap:TechnologyServicesCosts contextRef="From2016-01-01to2016-03-31" unitRef="USD" xsi:nil="true"/>

<us-gaap:TechnologyServicesCosts contextRef="From2015-01-01to2015-03-31" unitRef="USD" decimals="0"> 2148 </us-gaap:TechnologyServicesCosts>

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<us-gaap:ProfessionalAndContractServicesExpense contextRef="From2014-10-01to2015-03-31" unitRef="USD" decimals="0"> 983 </us-gaap:ProfessionalAndContractServicesExpense>

<us-gaap:ProfessionalAndContractServicesExpense contextRef="From2015-01-01to2015-03-31" unitRef="USD" decimals="0"> 340 </us-gaap:ProfessionalAndContractServicesExpense>

<us-gaap:OperatingIncomeLoss contextRef="From2015-10-01to2016-03-31" unitRef="USD" decimals="0"> -37038 </us-gaap:OperatingIncomeLoss>

<us-gaap:OperatingIncomeLoss contextRef="From2014-10-01to2015-03-31" unitRef="USD" decimals="0"> -30634 </us-gaap:OperatingIncomeLoss>

<us-gaap:OperatingIncomeLoss contextRef="From2016-01-01to2016-03-31" unitRef="USD" decimals="0"> -25015 </us-gaap:OperatingIncomeLoss>

<us-gaap:OperatingIncomeLoss contextRef="From2015-01-01to2015-03-31" unitRef="USD" decimals="0"> -24919 </us-gaap:OperatingIncomeLoss>

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<us-gaap:InterestExpense contextRef="From2016-01-01to2016-03-31" unitRef="USD" decimals="0"> -794 </us-gaap:InterestExpense>

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<us-gaap:InterestIncomeOther contextRef="From2015-01-01to2015-03-31" unitRef="USD" xsi:nil="true"/>

<us-gaap:NetIncomeLoss contextRef="From2015-10-01to2016-03-31" unitRef="USD" decimals="0"> -31640 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2014-10-01to2015-03-31" unitRef="USD" decimals="0"> -31054 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2016-01-01to2016-03-31" unitRef="USD" decimals="0"> -19142 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2015-01-01to2015-03-31" unitRef="USD" decimals="0"> -25269 </us-gaap:NetIncomeLoss>

<us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted contextRef="From2015-10-01to2016-03-31" unitRef="Shares" decimals="INF"> 26922007 </us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>

<us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted contextRef="From2014-10-01to2015-03-31" unitRef="Shares" decimals="INF"> 26922007 </us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>

<us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted contextRef="From2016-01-01to2016-03-31" unitRef="Shares" decimals="INF"> 26922007 </us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>

<us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted contextRef="From2015-01-01to2015-03-31" unitRef="Shares" decimals="INF"> 26922007 </us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>

<us-gaap:EarningsPerShareBasicAndDiluted contextRef="From2015-10-01to2016-03-31" unitRef="USDPShares" decimals="INF"> -0.00 </us-gaap:EarningsPerShareBasicAndDiluted>

<us-gaap:EarningsPerShareBasicAndDiluted contextRef="From2014-10-01to2015-03-31" unitRef="USDPShares" decimals="INF"> -0.01 </us-gaap:EarningsPerShareBasicAndDiluted>

<us-gaap:EarningsPerShareBasicAndDiluted contextRef="From2016-01-01to2016-03-31" unitRef="USDPShares" decimals="INF"> -0.00 </us-gaap:EarningsPerShareBasicAndDiluted>

<us-gaap:EarningsPerShareBasicAndDiluted contextRef="From2015-01-01to2015-03-31" unitRef="USDPShares" decimals="INF"> -0.00 </us-gaap:EarningsPerShareBasicAndDiluted>

<WSCO:InsuranceExpense contextRef="From2015-10-01to2016-03-31" unitRef="USD" decimals="0"> 416 </WSCO:InsuranceExpense>

<WSCO:InsuranceExpense contextRef="From2014-10-01to2015-03-31" unitRef="USD" xsi:nil="true"/>

<WSCO:InsuranceExpense contextRef="From2016-01-01to2016-03-31" unitRef="USD" decimals="0"> 416 </WSCO:InsuranceExpense>

<WSCO:InsuranceExpense contextRef="From2015-01-01to2015-03-31" unitRef="USD" xsi:nil="true"/>

<us-gaap:LeaseAndRentalExpense contextRef="From2015-10-01to2016-03-31" unitRef="USD" decimals="0"> 1272 </us-gaap:LeaseAndRentalExpense>

<us-gaap:LeaseAndRentalExpense contextRef="From2014-10-01to2015-03-31" unitRef="USD" xsi:nil="true"/>

<us-gaap:LeaseAndRentalExpense contextRef="From2016-01-01to2016-03-31" unitRef="USD" decimals="0"> 954 </us-gaap:LeaseAndRentalExpense>

<us-gaap:LeaseAndRentalExpense contextRef="From2015-01-01to2015-03-31" unitRef="USD" xsi:nil="true"/>

<WSCO:AmortizationOfNonrefundableFee contextRef="From2015-10-01to2016-03-31" unitRef="USD" decimals="0"> 6667 </WSCO:AmortizationOfNonrefundableFee>

<WSCO:AmortizationOfNonrefundableFee contextRef="From2014-10-01to2015-03-31" unitRef="USD" xsi:nil="true"/>

<WSCO:AmortizationOfNonrefundableFee contextRef="From2016-01-01to2016-03-31" unitRef="USD" decimals="0"> 6667 </WSCO:AmortizationOfNonrefundableFee>

<WSCO:AmortizationOfNonrefundableFee contextRef="From2015-01-01to2015-03-31" unitRef="USD" xsi:nil="true"/>

<WSCO:AmortizationDeferredIncome contextRef="From2015-10-01to2016-03-31" unitRef="USD" decimals="0"> -6667 </WSCO:AmortizationDeferredIncome>

<WSCO:AmortizationDeferredIncome contextRef="From2014-10-01to2015-03-31" unitRef="USD" xsi:nil="true"/>

<us-gaap:ProceedsFromRelatedPartyDebt contextRef="From2015-10-01to2016-03-31" unitRef="USD" decimals="0"> 32900 </us-gaap:ProceedsFromRelatedPartyDebt>

<us-gaap:ProceedsFromRelatedPartyDebt contextRef="From2014-10-01to2015-03-31" unitRef="USD" decimals="0"> 40000 </us-gaap:ProceedsFromRelatedPartyDebt>

</xbrli:xbrl>

5 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/28/24  Global AI, Inc.                   10-KT      12/31/23   38:2.3M                                   M2 Compliance LLC/FA
 2/08/24  Global AI, Inc.                   10-K        9/30/23   37:2.1M                                   M2 Compliance LLC/FA
12/19/22  Wall Street Media Co., Inc.       10-K        9/30/22   37:2M                                     M2 Compliance LLC/FA
12/20/21  Wall Street Media Co., Inc.       10-K        9/30/21   40:7.1M                                   M2 Compliance LLC/FA
11/12/20  Wall Street Media Co., Inc.       10-K        9/30/20   39:2.3M                                   M2 Compliance LLC/FA

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Filing Submission 0001493152-16-009826 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Wall Street Media Co, Inc. – ‘10-Q’ for 3/31/16 – ‘EX-101.INS’

On: Monday, 5/16/16, at 10:33am ET · For: 3/31/16 · Accession #: 1493152-16-9826 · File #: 333-163439

Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34Filing Table of Contents

‘EX-101.INS’ — XBRL Instance — wsco-20160331

This Exhibit is an XBRL XML File.

5 Subsequent Filings that Reference this Filing

Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents