New Momentum (NNAX) 10-Q 13 Nov 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Nov. 07, 2017
Document and Entity Information
Entity Registrant Name	Eason Education Kingdom Holdings, Inc.
Entity Central Index Key	1,132,509
Document Type	10-Q
Document Period End Date	Sep. 30, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding		310,868,500
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,017

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Sep. 30, 2017	Dec. 31, 2016
CURRENT ASSETS:
Cash
Escrow account hold by attorney	153,389	178,452
Other prepayments	2,500	20,000
Total Current Assets	155,889	198,452
TOTAL ASSETS	155,889	198,452
CURRENT LIABILITIES:
Amount due to shareholder
Accrued liabilities	9,500	20,000
Total Current Liabilities	9,500	20,000
STOCKHOLDERS EQUITY:
Preferred stock, Class A Preferred Stock; $0.001 par value 175,000,000 shares authorized; no shares issued and outstanding
Common stock, $0.001 par value; 500,000,000 shares authorized; 310,868,500 shares issued and outstanding	310,869	310,869
Additional paid-in capital	413,349	413,349
Accumulated deficit	(577,829)	(545,766)
Total Stockholders' Equity	146,389	178,452
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	155,889	198,452
Preferred Class A [Member]
STOCKHOLDERS EQUITY:
Preferred stock, Class A Preferred Stock; $0.001 par value 175,000,000 shares authorized; no shares issued and outstanding

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2017	Dec. 31, 2016
STOCKHOLDERS EQUITY:
Common stock par value	$ 0.001	$ 0.001
Common stock authorized	500,000,000	500,000,000
Common stock issued	310,868,500	310,868,500
Common stock outstanding	310,868,500	310,868,500
Preferred Class A [Member]
STOCKHOLDERS EQUITY:
Preferred stock par value	$ 0.001	$ 0.001
Preferred stock authorized	175,000,000	175,000,000
Preferred stock issued	0	0
Preferred stock outstanding	0	0

CONDENSED STATEMENTS OF OPERATI

CONDENSED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Condensed Statements Of Operations
Revenues
Gross Revenues
Operating Expenses
General and administrative expenses	10,063	3,000	32,063	45,741
Total Operating Expenses	10,063	3,000	32,063	45,741
Loss from Operations	(10,063)	(3,000)	(32,063)	(45,741)
Other Income (Expense)
Gain on release of liabilities
Total Other Income
(Loss)/Income before Income Taxes	(10,063)	(3,000)	(32,063)	(45,741)
Provision for Income Taxes
Net (Loss)/Income	$ (10,063)	$ (3,000)	$ (32,063)	$ (45,741)
Net (Loss)/Income per Share Basic and Diluted	$ .00	$ .00	$ .00	$ .00
Weighted Average Shares Outstanding Basic and Diluted	310,868,500	310,868,500	310,868,500	310,868,500

STATEMENTS OF CASH FLOWS (UNAUD

STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net profits (loss) from operations	$ (32,063)	$ (45,741)
Changes in assets and liabilities:
Decrease in prepaid expenses	17,500
Increase/(Decrease) in accrued liabilities	(10,500)
Decrease in other payables
Decrease in accrued expenses		(1,413)
Decrease in escrow account hold by attorney	25,063	(188,482)
Net cash (used in) operating activities		(235,636)
CASH FLOWS FROM FINANCING ACTIVITIES:
Procced from debt settlement
Escrow accounts hold by director		300,500
Amount due to shareholder		(66,758)
Decrease in notes payable
Decrease in notes payable-related parties
Proceed from common stock issuance
Net cash generated from financing activities		233,742
Net (decrease) in cash		(1,894)
CASH AT BEGINNING OF THE PERIOD		1,894
CASH AT END OF THE PERIOD
Cash paid for income taxes
Cash paid for interest expense

ORGANIZATION, HISTORY AND BUSIN

ORGANIZATION, HISTORY AND BUSINESS ACTIVITY	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Note 1. ORGANIZATION, HISTORY AND BUSINESS ACTIVITY	Eason Education Kingdom Holdings, Inc. (formerly known as Han Logistics, Inc.) (the “Company”) was incorporated under the law of the State of Nevada on July 1, 1999. The Company organized to engage in the business of namely the development, marketing and delivering of logistical analysis, problem solving and other logistics services and general business services. The Company is currently seeking any business opportunities. On February 12, 2015, Michael Vardakis, the then major shareholder, entered into a Stock Purchase Agreement with Kin Hon Chu (“New Majority Shareholder”) wherein Mr. Vardakis sold 8,813,225 shares of the Company’s common stock, representing approximately 85% of all issued and outstanding shares to Mr. Chu. The Company plan to establish education centers in China that provide a high quality, comprehensive six-year education plan beginning at birth with fundamental training and ending with kindergarten education. The Company will provide nursery services; fundamental training with purposeful, play-based art classes and playgroups that address the educational, physical, social, emotional and personal development to older children; and kindergarten classes that will address literacy, mathematics, and the other early years foundation stage (“EYFS”) areas of focus. The Company will also provide educational consultation services to assist families in placing their children in desirable elementary schools.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Note 2. SIGNIFICANT ACCOUNTING POLICIES	This summary of significant accounting policies of Eason Education Kingdom Holdings, Inc. is presented to assist in understanding the Company’s financial statements. The financial statements and notes are representations of the Company’s management, which is responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America (“GAAP”) and have been consistently applied in the preparation of the financial statements. Cash and Cash Equivalents The Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents. The Company currently has cash held in a trust account held by the Company’s legal counsel. Fair Value of Financial Instruments Effective January 1, 2008, the Company adopted FASB ASC 820, Fair Value Measurements, which provides a framework for measuring fair value under GAAP. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The standard also expands disclosures about instruments measured at fair value and establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value: Level 1 – Quoted prices for identical assets and liabilities in active markets; Level 2 – Quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets; and Level 3 – Valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. The Company designates cash equivalents as Level 1. The total amount of the Company’s investment classified as Level 3 is de minimis. The fair value of the Company’s debt as of September 30, 2017 and December 31, 2016, approximated fair value at those times. Fair value of financial instruments: The carrying amounts of financial instruments, including cash, accounts payable, and accrued expenses approximated fair value as of September 30, 2017 and December 31, 2016 because of the relative short term nature of these instruments. Revenue Recognition The Company recognizes revenue, in accordance with ASC 605, Revenue Recognition, which codified the Securities and Exchange Commission Staff Accounting Bulletin (SAB) number 104, which states that revenue is generally recognized when it is realized and earned. Specifically, the Company recognizes revenue when services are performed and projects are completed and accepted by the customer. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ materially from those estimates. Income Taxes The Company accounts for income taxes under an asset and liability approach. This process involves calculating the temporary and permanent differences between the carrying amounts of the assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The temporary differences result in deferred tax assets and liabilities, which would be recorded on the Company’s balance sheets in accordance with ASC 740, Income Taxes, which established financial accounting and reporting standards for the effect of income taxes. The Company must assess the likelihood that its deferred tax assets will be recovered from future taxable income and, to the extent the Company believes that recovery is not likely, the Company must establish a valuation allowance. Changes in the Company’s valuation allowance in a period are recorded through the income tax provision on the statements of operations. The Company records interest and penalties arising from the underpayment of income taxes in the statement of income under general and administrative expenses. As of September 30, 2017 and December 31, 2016, the Company had no accrued interest or penalties related to uncertain tax positions. The company also did not have any uncertain tax benefits during these years. The tax years 2015, 2014 and 2013 remain open to examination. Earnings (Loss) per Share The Company is required to provide basic and dilutive earnings (loss) per common share information. The basic net loss per common share is computed by dividing the net loss applicable to common stockholders by the weighted average number of common shares outstanding. Diluted net loss per common share is computed by dividing the net loss applicable to common stockholders, adjusted on an “as if converted” basis, by the weighted average number of common shares outstanding plus potential dilutive securities. For the period ended September 30, 2017 and year ended December 31, 2016, potential dilutive securities had an anti-dilutive effect and were not included in the calculation of diluted net loss per common share. Recent Accounting Pronouncements In January 2017, the FASB issued ASU No. 2017-1 “Topic 805, Business Combinations: Clarifying the Definition of a Business”. The amendments in this update provide a screen to determine when a set is not a business. The screen requires that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the set is not a business. This screen reduces the number of transactions that need to be further evaluated. The amendments in this update affect all reporting entities that must determine whether they have acquired or sold a business. Public business entities should apply the amendments in this update to annual periods beginning after December 15, 2017, including interim periods within those periods. All other entities should apply the amendments to annual periods beginning after December 15, 2018, and interim periods within annual periods beginning after December 15, 2019. We do not expect the adoption of ASU 2017-1 to have a material impact on our consolidated financial statements. From time to time, new accounting pronouncements are issued by FASB that are adopted by the Company as of the specified effective date. If not discussed, management believes that the impact of recently issued standards, which are not yet effective, will not have a material impact on the Company’s financial statements upon adoption. Management does not believe that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements

GOING CONCERN

GOING CONCERN	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Note 3. GOING CONCERN	The Company’s financial statements have been presented on the basis that it is a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company incurred a net loss of $32,063 (from operations) for the period ended September 30, 2017 and an accumulated deficit of $577,829. It also sustained operating losses in prior years as well. These factors raise substantial doubt as to its ability to remain a going concern and obtain debt and/or equity financing and achieve profitable operations. Management intends to raise additional operating funds through equity and/or debt offerings. However, there can be no assurance management will be successful in its endeavors. Ultimately, the Company will need to achieve profitable operations in order to continue as a going concern. There are no assurances that Eason Education Kingdom Holdings, Inc. will be able to either (1) achieve a level of revenues adequate to generate sufficient cash flow from operations; or (2) obtain additional financing through either private placement, public offerings and/or bank financing necessary to support its working capital requirements. To the extent that funds generated from operations and any private placements, public offerings and/or bank financing are insufficient, the Company will have to raise additional working capital. No assurance can be given that additional financing will be available, or if available, will be on terms acceptable to the Company. If adequate working capital is not available, the Company may be required to curtail its operations.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Note 4. INCOME TAXES	Deferred taxes are provided on an asset and liability approach whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. September 30, 2017: Balance Rate Tax Federal loss carryforward $ 530,307 34 % $ 180,304 Valuation allowance (180,304 ) Deferred tax asset $ - December 31, 2016: Balance Rate Tax Federal loss carryforward $ 498,244 34 % $ 169,403 Valuation allowance (169,403 ) Deferred tax asset $ - A reconciliation between expected and actual tax liability is presented below. 2017 2016 Expected (Benefit) – Federal rate 34% $ (10,901 ) $ (17,906 ) Effect of: Valuation allowance 10,901 17,906 Total Actual Provision $ - $ - As of September 30, 2017, the Company has unutilized tax losses of $530,307 (December 31, 2016: $498,244). Deferred tax asset is not provided for as the tax losses may not be able to carry forward after a change in substantial ownership of the Company in February 2015. Deferred tax asset may also be reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portions or all of the deferred tax assets will not be realized in the near future.

COMMON STOCK

COMMON STOCK	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Note 5. COMMON STOCK	As of September 30, 2017 and December 31, 2016, the Company authorized two classes of stock; 500,000,000 shares of common stock at par value of $0.001 and 175,000,000 shares of Class A preferred stock at par value of $0.001. There are 310,868,500 in September 30, 2017 and December 31, 2016 common shares issued and outstanding. None of the Class A preferred stock is issued. During October 2015, the Company issued 300,500,000 shares of common stock for a consideration of $300,500 in cash.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Note 6. RELATED PARTY TRANSACTIONS	The Company currently utilizes office space on a rent-free basis from a director and shareholder, and shall do so until substantial revenue-producing operations commence. Management deemed the rent-free space to be of no nominal value. As of September 30, 2017 and December 31, 2016, total notes payable to the related parties and accrued interests amounted to $0 and $0 in the aggregate. As of December 31, 2015 outstanding balance of $302,816 was released by the related parties. As of September 30, 2017 and December 31, 2016 the loans from the shareholders were $0 and $0.

RELEASE OF LIABILITIES

RELEASE OF LIABILITIES	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Note 7. RELEASE OF LIABILITIES	On February 12, 2015, Michael Vardakis (“Then Majority Shareholder”) entered into a Stock Purchase Agreement with Kin Hon Chu (“New Majority Shareholder”) wherein Mr. Vardakis sold 8,813,225 shares of the Company’s common stock, representing approximately 85% of all issued and outstanding shares to Mr. Chu. Mr. Chu paid $4,406.61 to Michael Vardakis for this control block of shares and also directly paid off all of the existing liabilities of the Company. Accordingly, certain liabilities of $236,959 in the aggregate, including that related notes payable as disclosed in note 6, were released by the creditors as a result of the change.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
Note 8. SUBSEQUENT EVENTS	The Company has evaluated the period after the balance sheet date up through the date that the financial statements were issued, and determined that there were no subsequent events or transactions that required recognition or disclosure in the financial statements.

SIGNIFICANT ACCOUNTING POLICI14

SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2017
Significant Accounting Policies Policies
Cash and Cash Equivalents	The Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents. The Company currently has cash held in a trust account held by the Company’s legal counsel.
Fair Value of Financial Instruments	Effective January 1, 2008, the Company adopted FASB ASC 820, Fair Value Measurements, which provides a framework for measuring fair value under GAAP. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The standard also expands disclosures about instruments measured at fair value and establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value: Level 1 – Quoted prices for identical assets and liabilities in active markets; Level 2 – Quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets; and Level 3 – Valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. The Company designates cash equivalents as Level 1. The total amount of the Company’s investment classified as Level 3 is de minimis. The fair value of the Company’s debt as of September 30, 2017 and December 31, 2016, approximated fair value at those times. Fair value of financial instruments: The carrying amounts of financial instruments, including cash, accounts payable, and accrued expenses approximated fair value as of September 30, 2017 and December 31, 2016 because of the relative short term nature of these instruments.
Revenue Recognition	The Company recognizes revenue, in accordance with ASC 605, Revenue Recognition, which codified the Securities and Exchange Commission Staff Accounting Bulletin (SAB) number 104, which states that revenue is generally recognized when it is realized and earned. Specifically, the Company recognizes revenue when services are performed and projects are completed and accepted by the customer.
Use of Estimates	The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ materially from those estimates.
Income Taxes	The Company accounts for income taxes under an asset and liability approach. This process involves calculating the temporary and permanent differences between the carrying amounts of the assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The temporary differences result in deferred tax assets and liabilities, which would be recorded on the Company’s balance sheets in accordance with ASC 740, Income Taxes, which established financial accounting and reporting standards for the effect of income taxes. The Company must assess the likelihood that its deferred tax assets will be recovered from future taxable income and, to the extent the Company believes that recovery is not likely, the Company must establish a valuation allowance. Changes in the Company’s valuation allowance in a period are recorded through the income tax provision on the statements of operations. The Company records interest and penalties arising from the underpayment of income taxes in the statement of income under general and administrative expenses. As of September 30, 2017 and December 31, 2016, the Company had no accrued interest or penalties related to uncertain tax positions. The company also did not have any uncertain tax benefits during these years. The tax years 2015, 2014 and 2013 remain open to examination.
Earnings (Loss) per Share	The Company is required to provide basic and dilutive earnings (loss) per common share information. The basic net loss per common share is computed by dividing the net loss applicable to common stockholders by the weighted average number of common shares outstanding. Diluted net loss per common share is computed by dividing the net loss applicable to common stockholders, adjusted on an “as if converted” basis, by the weighted average number of common shares outstanding plus potential dilutive securities. For the period ended September 30, 2017 and year ended December 31, 2016, potential dilutive securities had an anti-dilutive effect and were not included in the calculation of diluted net loss per common share.
Recent Accounting Pronouncements	In January 2017, the FASB issued ASU No. 2017-1 “Topic 805, Business Combinations: Clarifying the Definition of a Business”. The amendments in this update provide a screen to determine when a set is not a business. The screen requires that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the set is not a business. This screen reduces the number of transactions that need to be further evaluated. The amendments in this update affect all reporting entities that must determine whether they have acquired or sold a business. Public business entities should apply the amendments in this update to annual periods beginning after December 15, 2017, including interim periods within those periods. All other entities should apply the amendments to annual periods beginning after December 15, 2018, and interim periods within annual periods beginning after December 15, 2019. We do not expect the adoption of ASU 2017-1 to have a material impact on our consolidated financial statements. From time to time, new accounting pronouncements are issued by FASB that are adopted by the Company as of the specified effective date. If not discussed, management believes that the impact of recently issued standards, which are not yet effective, will not have a material impact on the Company’s financial statements upon adoption. Management does not believe that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	9 Months Ended
	Sep. 30, 2017
Income Taxes Tables
Schedule of Deferred Tax Assets	Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. September 30, 2017: Balance Rate Tax Federal loss carryforward $ 530,307 34 % $ 180,304 Valuation allowance (180,304 ) Deferred tax asset $ - December 31, 2016: Balance Rate Tax Federal loss carryforward $ 498,244 34 % $ 169,403 Valuation allowance (169,403 ) Deferred tax asset $ -
Expected tax liability	A reconciliation between expected and actual tax liability is presented below. 2017 2016 Expected (Benefit) – Federal rate 34% $ (10,901 ) $ (17,906 ) Effect of: Valuation allowance 10,901 17,906 Total Actual Provision $ - $ -

ORGANIZATION, HISTORY AND BUS16

ORGANIZATION, HISTORY AND BUSINESS ACTIVITY (Details narrative) - shares	9 Months Ended
	Sep. 30, 2017	Feb. 12, 2015
State of Incorporation	State of Nevada
Date of incorporation	Jul. 1, 1999
Vardakis [Member]
Common stock shares sold		8,813,225
Percentage of common stock issued and outstanding shares		85.00%

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Going Concern Details Narrative
Loss from Operations	$ (10,063)	$ (3,000)	$ (32,063)	$ (45,741)
Accumulated deficit	$ (577,829)		$ (577,829)		$ (545,766)

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Income Taxes Details
Federal loss carryforward	$ 530,307	$ 498,244
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	34.00%	34.00%
Deferred Tax Assets, Tax Deferred Expense	$ 180,304	$ 169,403
Deferred Tax Assets, Valuation Allowance	(180,304)	(169,403)
Deferred Tax Assets, Net

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Income Taxes Details 1
Expected (Benefit) - Federal rate 34%			$ (10,901)		$ (17,906)
Effect of: Valuation allowance			10,901		17,906
Total Actual Provision

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Income Taxes Details Narrative
Operating loss carryforward	$ 530,307	$ 498,244

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative) - USD ($)	1 Months Ended
	Oct. 31, 2015	Sep. 30, 2017	Dec. 31, 2016
Common stock par value		$ 0.001	$ 0.001
Common stock authorized		500,000,000	500,000,000
Common stock issued		310,868,500	310,868,500
Common stock outstanding		310,868,500	310,868,500
Shares issued	300,500,000
Cash consideration	$ 300,500
Preferred Class A [Member]
Preferred stock authorized		175,000,000	175,000,000
Preferred stock par value		$ 0.001	$ 0.001
Preferred stock issued		0	0

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Related Party Transactions Details Narrative
Notes payable - Related parties	$ 0	$ 0	$ 302,816
Accrued interest - Related parties	0	0
Loans from shareholders

RELEASE OF LIABILITIES (Details

RELEASE OF LIABILITIES (Details Narrative) - Vardakis [Member]	Feb. 12, 2015USD ($)shares
Common stock shares sold | shares	8,813,225
Percentage of common stock issued and outstanding shares	85.00%
Payment of shares	$ 4,407
Aggregate liabilities	$ 236,959