| Summary of Significant Accounting Policies (Policies) | 9 Months Ended |
| Sep. 30, 2016 |
| PRINCIPLES OF CONSOLIDATION AND BASIS OF PRESENTATION [Policy Text Block] | PRINCIPLES OF CONSOLIDATION AND BASIS OF PRESENTATION
The unaudited condensed consolidated interim financial statements for all periods presented include the financial statements of China Longyi Group International Holdings Limited, and its subsidiaries: Top Team Holdings Limited, Full Ample Group Limited (Daykeen Group, BVI), Top Time International Limited (HK), Beijing SOD, and Chongqing SOD. The unaudited condensed consolidated interim financial statements have been prepared in accordance with US GAAP. All significant intercompany accounts and transactions have been eliminated.
The Company has determined the People’s Republic of China Chinese Yuan Renminbi (“RMB”) to be its functional currency. The accompanying unaudited condensed consolidated interim financial statements are presented in United States (US) dollars. The unaudited condensed consolidated interim financial statements are translated into US dollars from RMB at quarter-end exchange rates for assets and liabilities, and weighted average exchange rates for revenues and expenses. Capital accounts are translated at their historical exchange rates when the capital transactions occurred.
RMB is not freely convertible into the currency of other nations. All such exchange transactions must take place through authorized institutions. There is no guarantee the RMB amounts could have been, or could be, converted into US dollars at rates used in translation. |
| NONCONTROLLING INTEREST IN SUBSIDIARIES [Policy Text Block] | NONCONTROLLING INTEREST IN SUBSIDIARIES
The Company owns
90% of the equity interests in Beijing SOD, and the remaining
10% is owned by Miss Ran Wang. Therefore, the Company records non-controlling interest charge in the statement of operations to allocate
10% of the results of operations of the Beijing SOD to Miss Ran Wang, its non-controlling shareholder.
The Company owns
81% of the equity interest in Chongqing SOD of which
9% is owned by Miss Ran Wang, and the remaining
10% by Mr. Guoqing Tan. Therefore, the Company records non-controlling interest charge in the statement of operations to allocate
19% of the results of operations of Chongqing SOD to its non-controlling shareholders. |
| USE OF ESTIMATES [Policy Text Block] | USE OF ESTIMATES
The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. |
| SIGNIFICANT ESTIMATES [Policy Text Block] | SIGNIFICANT ESTIMATES
Several areas require significant management estimates relating to uncertainties for which it is reasonably possible that there will be a material change in the near term. The more significant areas requiring the use of management estimates related to determination of net realizable value of inventory, allowance for doubtful accounts, property and equipment, accrued liabilities, and the useful lives for depreciation. |
| REVENUE RECOGNITION [Policy Text Block] | REVENUE RECOGNITION
Revenue is recognized when persuasive evidence of an arrangement exists, the price is fixed and determinable, delivery has occurred and there is a reasonable assurance of collection of the sales proceeds. The Company generally obtains purchase authorizations from its customers for a specified amount of products at a specified price and considers delivery to have occurred when the customer takes title of the products. |
| PROPERTY, PLANT AND EQUIPMENT [Policy Text Block] | PROPERTY, PLANT AND EQUIPMENT
Property, plant and equipment are recorded at cost. Significant additions and improvements are capitalized, while repairs and maintenance are charged to expenses as incurred. Equipment purchased for specific research and development projects with no alternative uses are expensed. Assets under construction are not depreciated until construction is completed and the assets are ready for their intended use. Gains and losses from the disposal of property, plant and equipment are recorded in loss on disposal and impairment of property, plant and equipment included in the consolidated statements of comprehensive income (loss).
Depreciation and amortization are provided for financial reporting purposes primarily on the straight-line method over the estimated useful lives of the respective assets as follows:
Estimated
Useful Life
Transportation equipment
5
years
Furniture and office equipment
5
years
Production equipment
10
years
Building and improvements
20
years |
| CASH AND CASH EQUIVALENTS [Policy Text Block] | CASH AND CASH EQUIVALENTS
Cash equivalents consist of highly liquid investments that are readily convertible to cash generally with maturities of three months or less when purchased.
Cash and Cash Equivalents as of September 30, 2016 were $152,912
and $29,429
in December 31, 2015. |
| INVENTORY [Policy Text Block] | INVENTORY
Prior to January 1, 2015, inventories are stated at the lower of cost or replacement cost with respect to raw materials and the lower of cost or market with respect to finished goods and work in progress. The Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2015-11 (“ASU 2015-11”), Simplifying the Measurement of Inventory, which the Company adopted on January 1, 2015. Subsequent to January 1, 2015, inventories are stated at the lower of cost or replacement cost with respect to raw materials and the lower of cost or net realizable value with respect to finished goods and work in progress. The cost of work in progress and finished goods is determined on a weighted average cost basis and includes direct material, direct labor and overhead costs. Net realizable value represents the anticipated selling price, net of distribution cost, less estimated costs to completion for work in progress.
Inventories as of September 30, 2016 were $333,210
and $359,194
in December 31, 2015. |
| INCOME TAXES [Policy Text Block] | INCOME TAXES
Income tax expense is based on reported income before income taxes. Deferred income taxes reflect the effect of temporary differences between assets and liabilities that are recognized for financial reporting purposes and the amounts that are recognized for income tax purposes. In accordance with ASC Topic 740 (formerly SFAS No. 109, “Accounting for income taxes”) these deferred taxes are measured by applying currently enacted tax laws.
The Company did not provide any current or deferred income tax provision or benefit for any period presented to date because it has experienced operating losses since inception. The benefit of any tax income (loss) carry forwards is fully offset by a valuation allowance, as there is a more than fifty percent chance that the Company will not realize those benefits.
There are net operating loss carry forwards allowed under the Hong Kong and China Governments’ tax system. |
| SHIPPING AND HANDLING [Policy Text Block] | SHIPPING AND HANDLING
Costs relating to shipping and handling are part of general and administrative expenses in the unaudited consolidated statements of operations and comprehensive loss. Insignificant amount of shipping and handling costs incurred during the nine months ended September 30, 2016 and 2015. |
| EARNINGS (LOSS) PER SHARE [Policy Text Block] | EARNING (LOSS) PER SHARE
Basic earnings (loss) per common share ("LPS") is calculated by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Diluted earnings (loss) per common share is calculated by adjusting the weighted average outstanding shares, assuming conversion of all potentially dilutive stock options.
There were no stock options and potentially dilutive securities outstanding as at September 30, 2016. |
| STOCK - BASED COMPENSATION [Policy Text Block] | STOCK - BASED COMPENSATION
Compensation expense for costs related to all share-based payments, including grants of stock options, is recognized through a fair-value based method. The Company uses the Black-Scholes option-pricing model to determine the grant date fair value for stock options. The Company uses the grant date stock price to determine the grant date fair value of restricted shares. The Company has elected to recognize share-based compensation costs using the straight-line method over the requisite service period with a graded vesting schedule, provided that the amount of compensation costs recognized at any date is at least equal to the portion of the grant date value of the awards that are vested at that date. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from initial estimates. Share based compensation costs are recorded net of estimated forfeitures such that expense is recorded only for those awards that are expected to vest.
The Company had no such compensation expense for the nine months ended September 30, 2016 and 2015. |
| COMPARATIVE FIGURES [Policy Text Block] | COMPARATIVE FIGURES
Certain comparative figures have been reclassified in order to conform with the presentation adopted in the current period. |
| COMPREHENSIVE INCOME (LOSS) [Policy Text Block] | COMPREHENSIVE INCOME (LOSS)
The Company’s comprehensive income (loss) consists of net income (loss) and foreign currency translation adjustments. |
| RECENTLY ADOPTED ACCOUNTING STANDDARDS [Policy Text Block] | RECENTLY ADOPTED ACCOUNTING STANDDARDS
There were no changes to the new accounting pronouncements as described in our Annual Report on Form 10- K for the fiscal year ended December 31, 2015 except for the following:
In February 2016, the Financial Accounting Standards Board ("FASB") issued guidance which amends the existing accounting standards for leases. Consistent with existing guidance, the recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee primarily will depend on its classification. Under the new guidance, a lessee will be required to recognize right-of-use assets and lease liabilities on the balance sheet. The new guidance is effective for us from November 1, 2020, and interim periods in the following year. Early adoption of this guidance is permitted and we will be required to adopt using a modified retrospective approach. We are evaluating the timing and the impact of adopting this guidance on our unaudited condensed consolidated financial statements and disclosures.
In January 2016, FASB issued amendments to address certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. The standard requires entities to measure equity investments that do not result in consolidation and are not accounted for under the equity method at fair value and recognize any changes in fair value in net income. The provisions under this amendment are effective for us from November 1, 2018, and for interim periods in the following year and early adoption is not permitted. We are evaluating the impact of adopting this guidance to our unaudited condensed consolidated financial statements.
In November 2015, FASB issued guidance intended to simplify accounting for deferred taxes. Beginning on November 1, 2017 and including the interim periods following that date, we will be required to present all deferred tax balances as non-current. Existing GAAP guidance requires us to record deferred tax balances as either current or non-current in accordance with the classification of the underlying attributes. Early adoption of this guidance is permitted and may be applied either prospectively or retrospectively to all periods presented. We expect to early adopt this guidance prospectively at the end of the second quarter of fiscal year 2016, but we are still evaluating how significant the impact of the adoption will be on our consolidated balance sheet.
Other amendments to GAAP in the U.S. that have been issued by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on our unaudited condensed consolidated financial statements upon adoption. |
