HQDA Elderly Life Network (HQDA) 10-Q 19 Feb 19 2019 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Dec. 31, 2018	Feb. 19, 2019
Document And Entity Information
Entity Registrant Name	HQDA ELDERLY LIFE NETWORK CORP.
Entity Central Index Key	1,304,730
Document Type	10-Q
Document Period End Date	Dec. 31, 2018
Amendment Flag	false
Current Fiscal Year End Date	--06-30
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Common Stock, Shares Outstanding		139,314,416
Trading Symbol	HQDA
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,019

Consolidated Interim Balance Sh

Consolidated Interim Balance Sheets - USD ($)	Dec. 31, 2018	Jun. 30, 2018
Current
Cash	$ 986,374	$ 9,701,075
Loan receivable - related parties	5,747,661	52,877
Prepaid expenses	51,209	6,567
Total current assets	6,785,244	9,760,519
Non-current
Deposits	726,770	18,233,403
Properties and equipment, net	34,591,518	1,912
Total Non-current	35,318,288	18,235,315
Total Assets	42,103,532	27,995,834
Current
Accounts payable and accrued liabilities	62,435	8,460
Share subscriptions to be returned	1,982,911	1,982,911
Unearned revenues	9,822
Payable for purchase of properties	10,518,515
Total liabilities	12,573,683	1,991,371
Commitments
Stockholders' deficit
Capital stock Authorized 10,000,000 preferred shares, $0.001 par value, none issued and outstanding
Capital stock Authorized 200,000,000 common shares, $0.001 par value, 139,314,416 and 79,925,000 issued and outstanding as of 31 December 2018 and 30 June 2018, respectively	139,315	79,925
Additional paid-in capital	58,661,534	9,264,384
Share subscriptions received in advance		18,189,623
Deficit	(29,271,000)	(1,529,469)
Total stockholders' deficit	29,529,849	26,004,463
Total liabilities and stockholders' deficit	$ 42,103,532	$ 27,995,834

Consolidated Interim Balance _2

Consolidated Interim Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2018	Jun. 30, 2018	Jun. 26, 2017
Statement of Financial Position [Abstract]
Capital stock, preferred shares, authorized	10,000,000	10,000,000	10,000,000
Capital stock, preferred shares, par value	$ 0.001	$ 0.001	$ 0.001
Capital stock, preferred shares, issued
Capital stock, preferred shares, outstanding
Capital stock, common shares, authorized	200,000,000	200,000,000	75,000,000
Capital stock, common share, par value	$ 0.001	$ 0.001	$ 0.001
Capital stock, common shares, issued	139,314,416	79,925,000
Capital stock, common shares, outstanding	139,314,416	79,925,000

Consolidated Interim Statements

Consolidated Interim Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Abstract]
Revenues	$ 180,682		$ 222,464
Expenses
Bank charges and interest	225	139	338	244
Consulting fees		8,500	73,250	41,000
Depreciation	63,176	570	110,973	570
Filing and financing fees				1,665
Foreign exchange loss	28,244		310,726
Legal and accounting	65,600	13,676	101,212	38,085
Management fees	26,000	27,500	50,000	50,000
Office and miscellaneous	141,709	184	152,590	1,394
Regulatory fees	6,353	3,522	8,042	13,522
Rent	2,850	2,850	5,700	6,650
Transfer agent fees	3,175		3,175	4,150
Travel	22,000	3,108	31,024	3,380
Stock based compensation			27,125,714
Website development			68,613
Loss before other item	178,650	60,049	27,818,893	160,660
Other item
Interest income	73,791		77,362
Net loss for the period	$ 104,859	$ 60,049	$ 27,741,531	$ 160,660
Basic and diluted loss per common share	$ 0	$ 0	$ (0.23)	$ 0
Weighted average number of common shares outstanding	137,110,565	42,283,261	121,225,344	33,863,478

Consolidated Interim Statemen_2

Consolidated Interim Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018	Jun. 30, 2018	Dec. 31, 2017
Cash flows from operating activities
Net loss	$ (104,859)	$ (60,049)	$ (27,741,531)	$ (306,822)	$ (160,660)
Adjustments to reconcile loss to net cash used by operating activities
Accrued interest			(73,774)
Depreciation	63,176	570	110,973		570
Foreign exchange			28,454
Stock based compensation			27,125,714
Changes in operating assets and liabilities
Decrease in amounts receivable					50,000
Increase in prepaid expenses			(44,642)		(6,467)
Increase (decrease) in accounts payable and accrued liabilities			53,975		(6,256)
Increase in unearned revenues			9,822
Net cash used in operating activities			(531,009)		(122,813)
Cash flows from investing activities
Purchase of properties and equipment			(6,793,311)		(3,156)
Loans receivable			(5,621,584)		(362,879)
Net cash provided by investing activities			(12,414,895)		(366,035)
Cash flows from financing activities
Issuance of common shares for cash			4,141,203		635,791
Loan from related parties					18,482
Net cash provided by financing activities			4,141,203		654,273
Increase (decrease) in cash			(8,714,701)		165,425
Cash, beginning			9,701,075	165,425
Cash, ending	$ 986,374	$ 165,425	$ 986,374	$ 9,701,075	$ 165,425

Consolidated Interim Statemen_3

Consolidated Interim Statements of Changes in Stockholders' Equity - USD ($)	Capital Stock [Member]	Additional Paid-In Capital [Member]	Share Subscriptions Received in Advance / Receivable [Member]	Deficit [Member]	Total
Balance at Jun. 30, 2017	$ 9,945	$ 1,086,255		$ (1,061,987)	$ 34,213
Balance, shares at Jun. 30, 2017	9,945,000
Common shares issued for cash	$ 32,610	1,597,890	(994,709)		635,791
Common shares issued for cash, shares	32,610,000
Net loss				(160,660)	(160,660)
Balance at Dec. 31, 2017	$ 42,555	2,684,145	(994,709)	(1,222,647)	509,344
Balance, shares at Dec. 31, 2017	42,555,000
Common shares issued for cash	$ 37,370	6,580,239	994,709		7,612,318
Common shares issued for cash, shares	37,370,000
Share subscriptions received			18,189,623		18,189,623
Net loss				(306,822)	(306,822)
Balance at Jun. 30, 2018	$ 79,925	9,264,384	18,189,623	(1,529,469)	26,004,463
Balance, shares at Jun. 30, 2018	79,925,000
Common shares issued for cash					$ 6,259,780
Common shares issued for cash, shares					41,731,867
Common shares issued - related party	$ 41,732	33,343,762	(6,259,780)		$ 27,125,714
Common shares issued - related party, shares	41,731,867
Common shares issued	$ 15,472	12,398,146	(11,929,843)		483,775
Common shares issued, shares	15,471,146
Share subscriptions received	$ 4,665	3,652,763			3,657,428
Share subscriptions received, shares	4,665,042
Common shares cancelled	$ (2,479)	2,479
Common shares cancelled, shares	(2,478,639)				2,478,639
Net loss				(27,741,531)	$ (27,741,531)
Balance at Dec. 31, 2018	$ 139,315	$ 58,661,534		$ (29,271,000)	$ 29,529,849
Balance, shares at Dec. 31, 2018	139,314,416

Nature and Continuance of Opera

Nature and Continuance of Operations	6 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature and Continuance of Operations	1. Nature and Continuance of Operations HQDA Elderly Life Network Corp. (formerly Hartford Retirement Network Corp.) (the “Company”) was incorporated under the laws of the State of Nevada on 21 January 2004. Effective 26 June 2017, the Company changed its name to Hartford Retirement Network Corp. and increased its authorized shares of common stock, par value $0.001 per share from 75,000,000 to 200,000,000 and authorized 10,000,000 preferred stock, par value $0.001 per share, with such rights, preferences and limitations as may be set from time to time by resolution of the Board of Directors (Note 6). Effective April 23, 2018, the Company changed its name to HQDA Elderly Life Network Corp. These consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The Company was in the business of acquiring and exploring mineral properties. In May 2017, the Company shifted its focus to senior housing and retirement services and products. The Company is devoting all of its present efforts in establishing a new business. These consolidated interim financial statements do not include all information and footnotes required by GAAP for complete financial statements. Except as disclosed herein, there have been no material changes in the information disclosed in the notes to the financial statements for the year ended 30 June 2018 included in the Company’s Annual Report on Form 10-K, filed with the SEC. The interim unaudited financial statements should be read in conjunction with those financial statements for the year ended 30 June 2018 included in the Company’s Annual Report on Form 10-K. In the opinion of management, all adjustments considered necessary for fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the six months ended 31 December 2018, are not necessarily indicative of the results that may be expected for the year ending 30 June 2019. The Company’s consolidated interim financial statements as at 31 December 2018 and for the six months then ended have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. The Company reported a net loss of $27,741,531 for the six months ended 31 December 2018 and has a working deficit of $7,049,052 at 31 December 2018. Management cannot provide assurance that the Company will ultimately achieve profitable operations or become cash flow positive, or raise additional debt and/or equity capital. Management believes that the Company’s capital resources will not be adequate to continue operating and maintaining its business strategy for the next 12 months. If the Company is unable to raise additional capital in the near future, management expects that the Company will need to curtail operations, seek additional capital on less favorable terms and/or pursue other remedial measures. These financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. At 31 December 2018, the Company had an accumulated deficit of $29,271,000 and cash of $986,374. Although management is currently attempting to implement its new business plan, and is seeking additional sources of equity or debt financing, there is no assurance these activities will be successful. These factors raise substantial doubt about the ability of the Company to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Principles of Consolidation The Company’s consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Shanghai Hartford Health Management Ltd., a company incorporated in the People’s Republic of China from 9 November 2017. All inter-company balances have been eliminated upon consolidation.

Recent Accounting Pronouncement

Recent Accounting Pronouncement	6 Months Ended
	Dec. 31, 2018
Accounting Changes and Error Corrections [Abstract]
Recent Accounting Pronouncement	2. Recent Accounting Pronouncement In February 2016, the FASB issued ASU No. 2016-02 (Topic 842) “Leases.” Topic 842 supersedes the lease recognition requirements in Accounting Standards Codification (“ASC”) Topic 840 “Leases.” Under Topic 842, lessees are required to recognize assets and liabilities on the balance sheet for most leases and provide enhanced disclosures. Leases will continue to be classified as either finance or operating. Topic 842 is effective for annual reporting periods and interim periods within those years beginning after 15 December 2018. Early adoption by public entities is permitted. Entities are required to use a modified retrospective approach for leases that exist or are entered into after the beginning of the earliest comparative period in the financial statements, and there are certain optional practical expedients that an entity may elect to apply. Full retrospective application is prohibited. The Company does not anticipate this amendment to have a significant impact on the financial statements. In June 2016, the FASB issued ASU No. 2016-13 “Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” which requires the measurement and recognition of expected credit losses for financial assets held at amortized cost. ASU 2016-13 replaces the existing incurred loss impairment model with an expected loss methodology, which will result in more timely recognition of credit losses. ASU 2016-13 is effective for annual reporting periods, and interim periods within those years beginning after 15 December 2019. The Company does not anticipate this amendment to have a significant impact on the consolidated financial statements. On 20 June 2018, the FASB issued ASU No. 2018-07, which simplifies the accounting for share-based payments granted to nonemployees for goods and services. Under the ASU, most of the guidance on such payments to nonemployees would be aligned with the requirements for share-based payments granted to employees. Currently, share-based payment arrangements with employees are accounted for under ASC 718, while nonemployee share-based payments issued for goods and services are accounted for under ASC 505-50. ASC 505-50, before the ASU’s amendments, differs significantly from ASC 718. Differences include (but are not limited to) the guidance on (1) the determination of the measurement date (which generally is the date on which the measurement of equity-classified share-based payments becomes fixed), (2) the accounting for performance conditions, (3) the ability of a non-public entity to use certain practical expedients for measurement, and (4) the accounting for (including measurement and classification) share-based payments after vesting. The ASU eliminates most of the differences. ASU 2018-07 is effective for fiscal years beginning after December 15, 2018. The Company does not anticipate this amendment to have a significant impact on the consolidated financial statements. On 28 August 2018, the FASB issued ASU No. 2018-13 to improve the effectiveness of disclosures about fair value measurements required under ASC 820 as part of its disclosure framework project, which has an objective and primary focus to improve the effectiveness of disclosures in the notes to financial statements. The ASU amends the disclosure requirements for recurring and nonrecurring fair value measurements by removing, modifying, and adding certain disclosures. The new ASU is effective for fiscal years, and interim periods within those fiscal years, beginning after 15 December 2019. The Company does not anticipate this amendment to have a significant impact on the consolidated financial statements. Revenue consist primarily of hotel rental income. We apply the five-step model outlined in Accounting Standards Codification Topic 606, Revenue from Contracts from Customers (ASC 606). Revenue is recognized when control of the promised products or services is transferred to the Company’s customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those products or services (the transaction price). We Adopted ASC 606 effective July 1, 2018. As a result, we have changed our accounting for revenue recognition. We applied ASC 606 using the modified retrospective method and there was no material impact to our consolidated financial statements related to the adoption of ASC 606.

Loans Receivable

Loans Receivable	6 Months Ended
	Dec. 31, 2018
Receivables [Abstract]
Loans Receivable	3. Loans Receivable During the year ended 30 June 2018, the Company loaned $1,576,921 (RMB 10,437,800) to Shanghai Qiao Garden Group (“Shanghai Qiao Garden”). The loan was unsecured, bears interest at 8% per annum and due on demand. During the year ended 30 June 2018, the Company received $1,524,044 (RMB 10,087,800). During the year ended 30 June 2018, the Company waived $51,299, the full amount of accrued interest as the Company demanded the payment prematurely (2017 - $Nil). During the six-month period ended 31 December 2018, the Company loaned $4,360,971(RMB 30,000,000) to Zhonghuaai Wufu (Shanghai) Hotel Management Ltd, which is under common control with the Company. The loan was unsecured, bears interest at 4.35% per annum and due in one year (Note 7). During the six months ended 31 December 2018, the Company accrued interest income of $73,774 (RMB 506,030). On November 2018, HQDA Guangzhou Company, an entity under common control, borrowed $1,260,613 from the Company for their business operation. The loan receivable was unsecured, bear no interest and due on demand. Subsequently the loan was paid back at its entirety on January 29, 2019.

Asset Purchase Agreement

Asset Purchase Agreement	6 Months Ended
	Dec. 31, 2018
Asset Purchase Agreement
Asset Purchase Agreement	4. Asset Purchase Agreement On 2 April 2018, the Company entered into an Asset Purchase Agreement (the “APA”) whereby the Company will purchase land, buildings, and right to use, construction use rights and other property rights located in Shanghai from Shanghai Qiao Garden. Properties are split into two groups: ● Property A: land use rights and adhesive substance use rights, right to own, and right to operate of the land located in Shanghai Pudong New Area Zhangjiang Ziwei Rd No. 372 and No. 376. Assets are owned by Shanghai Qiao Garden Real Estate Group, a subsidiary 100% owned by Shanghai Qiao Garden; ● Property B: land use right, adhesive substance under construction use rights, right to own, and right to operate of the land located in Shanghai Chongming District San Shuang Gong Lu No. 4797. Assets are owned by Shanghai Qiao Garden Information Technology, Ltd. (“Transferor”), a subsidiary 100% owned by Shanghai Qiao Garden. The Company has agreed to pay the purchase price totalling of $36,991,173 (RMB 233,000,000) in instalments over the next 20 months as follows: a. RMB 7,000,000 before 9 April 2018 (paid); b. RMB 43,000,000 before 10 April 2018 (paid); c. RMB 20,000,000 before 10 May 2018 (paid); d. RMB 20,000,000 before 31 July 2018 (paid); e. RMB 35,000,000 before 30 October 2018 (paid); f. RMB 35,000,000 before 30 December 2018 (paid); g. RMB 30,000,000 before 30 April 2019 (RMB 635,140 paid); h. RMB 22,000,000 before 31 August 2019; and i. RMB 21,000,000 before 31 December 2019. As at 30 June 2018, the Company had paid $18,233,403 (RMB 115,682,000) as deposits. During the six months ended 31 December 2018, the Company paid a further $6,564,692 (RMB 44,953,140). On 1 September 2018, the Company has obtained the full management and operation rights of the hotel property and all other assets of Property A. The cost of $34,625,790 including the remaining balance of the purchase prices has been transferred to properties and equipment. On 8 August 2018, the Company has entered into a share purchase agreement to acquire Property B by acquiring 100% outstanding shares of the Transferor for $731,968 (RMB 5,000,000). The total payments have been included in the deposits paid by the Company and shares will be transferred to the Company when all current and potential liabilities are settled by the Transferor.

Properties and Equipment, Net

Properties and Equipment, Net	6 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Properties and Equipment, Net	5. Properties and Equipment, net Property A Furniture and Office Equipment Total $ $ $ COSTS 30 June 2017 - - - Additions - 3,157 3,157 30 June 2018 - 3,157 3,157 Additions 34,700,579 - 34,700,579 31 December 2018 34,700,579 3,157 34,703,736 ACCUMULATED DEPRECIATION 30 June 2017 - - - Additions - 1,245 1,245 30 June 2018 - 1,245 1,245 Additions 110,293 680 110,973 31 December 2018 110,293 1,925 112,218 NET BOOK VALUE 30 June 2017 - - - 30 June 2018 - 1,912 1,912 31 December 2018 34,590,286 1,232 34,591,518

Capital Stock

Capital Stock	6 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Capital Stock	6. Capital Stock Authorized The total authorized capital is 200,000,000 common shares with a par value of $0.001 and 10,000,000 preferred shares with a par value of $0.001. As of 31 December 2018, and 30 June 2018, no preferred shares are issued and outstanding. On 26 June 2017, the Company increased the authorized shares of common stock of the Company from 75,000,000 shares to 200,000,000 shares and authorized the issuance of up to 10,000,000 shares of preferred stock, with such rights, preferences and limitations as may be set from time to time by resolution of the Board of Directors (Note 1). Issued and outstanding At 31 December 2018, the total issued and outstanding capital stocks is 139,314,416 common shares with a par value of $0.001 per common share (30 June 2018 – 79,925,000). During the six months ended 31 December 2018, the Company cancelled 2,478,639 of its common stock due to no payments were received from subscribers. On 9 November 2018, the Company completed a private placement of 3,441,237 common shares for total proceeds of $2,652,493 (RMB18,417,446). On 12 December 2018, the Company completed a private placement of 1,223,805 common shares for total proceeds of $1,004,935 (RMB6,977,714). On 4 September 2018, the Company completed a private placement of 41,731,867 common shares for total proceeds of $6,259,780. A stock-based compensation of $27,125,714 has been recognized during the issuance of shares (Note 6), being the difference between the proceeds received and the fair value of the shares issued. The fair value of the shares issued was determined to be $0.80 per share based on the issue price of shares issued to third parties in recent private placements. On 11 July 2018, the Company completed a private placement of 15,471,146 common shares for total proceeds of $12,413,618. On 7 April 2018, the Company completed a private placement of 47,500,000 common shares for total proceeds of $7,124,109. On 2 March 2018, the Company completed a private placement of 2,920,000 common shares for total proceeds of $146,000. On 5 October 2017, the Company completed a private placement of 5,000,000 common shares for total proceeds of $250,000. On 8 September 2017, the Company completed a private placement of 1,950,000 common shares for total proceeds of $97,500. On 8 August 2017, the Company completed a private placement of 19,910,000 common shares for total proceeds of $995,500 On 4 August 2017, the Company completed a private placement of 5,750,000 common shares for total proceeds of $287,500. During the year ended 30 June 2018, the Company cancelled 13,050,000 common shares for total proceeds of $652,500 which was not received. As at 31 December 2018, the Company received $1,982,911 in subscription funds that will be returned to investors due to overpayments in subscription.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Related Party Transactions	7. Related Party Transactions During the six months ended 31 December 2018, the Company paid management fee of $50,000 to the Company’s Chief Financial Officer (2017 - $50,000). During the six months ended 31 December 2018, the Company issued 41,731,867 shares with total proceeds of $6,259,780. A stock-based compensation of $27,125,714 has been recognized during the issuance of shares (Note 6). Included in accounts payable and accrued liabilities was $14,115 (30 June 2018 - $3,160) due to the Company’s Chief Financial Officer. The amount is non-interest bearing, unsecured and due on demand. During the six-month period ended 31 December 2018, the Company loaned $4,360,971 (RMB 30,000,000) to Zhonghuaai Wufu (Shanghai) Hotel Management Ltd., which is under common control with the Company. The loan was unsecured, bears interest at 4.35% per annum, unsecured and due in one year (Note 3). During the six months ended 31 December 2018, the Company accrued interest income of $73,774 (RMB 506,030). On November 2018, HQDA Guangzhou Company, an entity under common control, borrowed $1,260,613 from the Company for their business operation. The loan receivable was unsecured, bear no interest and due on demand. Subsequently the loan was paid back at its entirety on January 29, 2019.

Supplemental Disclosures with R

Supplemental Disclosures with Respect to Cash Flows	6 Months Ended
	Dec. 31, 2018
Supplemental Cash Flow Elements [Abstract]
Supplemental Disclosures with Respect to Cash Flows	8. Supplemental Disclosures with Respect to Cash Flows For the six $ For the six $ Cash paid during the period for interest - - Cash paid during the period for income taxes - -

Commitments

Commitments	6 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments	9. Commitments The Company entered into the APA to purchase two properties in Shanghai totaling RMB 233,000,000. Payments of $24,798,095 (RMB 160,635,140) has been made and remainder of $10,518,515 (RMB 72,364,860) are due in 18 months (Note 4). On 15 June 2018, the Company entered into a conference consultancy service agreement whereas the consultant will provide consulting service and assistance to the Company to hold 30 conferences in China within a two-year period for a total purchase price of $794,000 (RMB 5,250,000).

Properties and Equipment, Net (

Properties and Equipment, Net (Tables)	6 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Schedule of Properties and Equipment Net	Property A Furniture and Office Equipment Total $ $ $ COSTS 30 June 2017 - - - Additions - 3,157 3,157 30 June 2018 - 3,157 3,157 Additions 34,700,579 - 34,700,579 31 December 2018 34,700,579 3,157 34,703,736 ACCUMULATED DEPRECIATION 30 June 2017 - - - Additions - 1,245 1,245 30 June 2018 - 1,245 1,245 Additions 110,293 680 110,973 31 December 2018 110,293 1,925 112,218 NET BOOK VALUE 30 June 2017 - - - 30 June 2018 - 1,912 1,912 31 December 2018 34,590,286 1,232 34,591,518

Supplemental Disclosures with_2

Supplemental Disclosures with Respect to Cash Flows (Tables)	6 Months Ended
	Dec. 31, 2018
Supplemental Cash Flow Elements [Abstract]
Schedule of Supplemental Cash Flow Information	For the six $ For the six $ Cash paid during the period for interest - - Cash paid during the period for income taxes - -

Nature and Continuance of Ope_2

Nature and Continuance of Operations (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2018	Jun. 30, 2018	Dec. 31, 2017	Jun. 26, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Common stock, par value per share	$ 0.001		$ 0.001	$ 0.001		$ 0.001
Common stock shares authorized	200,000,000		200,000,000	200,000,000		75,000,000
Preferred stock, shares authorized	10,000,000		10,000,000	10,000,000		10,000,000
Preferred stock, par value	$ 0.001		$ 0.001	$ 0.001		$ 0.001
Net loss	$ 104,859	$ 60,049	$ 27,741,531	$ 306,822	$ 160,660
Working capital	7,049,052		7,049,052
Accumulated deficit	29,271,000		29,271,000	1,529,469
Cash	$ 986,374		$ 986,374	$ 9,701,075

Loans Receivable (Details Narra

Loans Receivable (Details Narrative)	6 Months Ended	12 Months Ended
	Dec. 31, 2018USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2018CNY (¥)	Dec. 31, 2018CNY (¥)	Nov. 30, 2018USD ($)	Jun. 30, 2018CNY (¥)	Jun. 30, 2017USD ($)
Loans receivable		$ 52,877
Accrued interest waived, value		51,299
HQDA Guangzhou Company [Member]
Unsecured loan receivable					$ 1,260,613
Shanghai Qiao Garden [Member]
Loans receivable		$ 1,576,921
Bears interest rate		8.00%				8.00%
Proceeds from repayments of loan		$ 1,524,044
Shanghai Qiao Garden [Member] | RMB Currency [Member]
Loans receivable | ¥						¥ 10,437,800
Proceeds from repayments of loan | ¥			¥ 10,087,800
Zhonghuaai Wufu [Member]
Loans receivable	$ 4,360,971
Bears interest rate	4.35%			4.35%
Loan due period	1 year
Accrued interest income	$ 73,774
Zhonghuaai Wufu [Member] | RMB Currency [Member]
Loans receivable | ¥				¥ 30,000,000
Accrued interest income | ¥				¥ 506,030

Asset Purchase Agreement (Detai

Asset Purchase Agreement (Details Narrative)	Sep. 01, 2018USD ($)	Aug. 08, 2018USD ($)	Aug. 08, 2018CNY (¥)	Apr. 02, 2018USD ($)	Apr. 02, 2018CNY (¥)	Dec. 31, 2018USD ($)	Dec. 31, 2018CNY (¥)	Dec. 31, 2017USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2018CNY (¥)
Payments for purchase of assets | $						$ 6,793,311		$ 3,156
Deposits | $									$ 18,233,403
Transferred to properties and equipment amount | $	$ 34,625,790
RMB Currency [Member]
Payments for purchase of assets							¥ 635,140
Deposits										¥ 115,682,000
RMB Currency [Member] | Before 9 April 2018 [Member]
Payments for purchase of assets							7,000,000
RMB Currency [Member] | Before 10 April 2018 [Member]
Payments for purchase of assets							43,000,000
RMB Currency [Member] | Before 10 May 2018 [Member]
Payments for purchase of assets							20,000,000
RMB Currency [Member] | Before 31 July 2018 [Member]
Payments for purchase of assets							20,000,000
RMB Currency [Member] | Before 30 October 2018 [Member]
Payments for purchase of assets							35,000,000
RMB Currency [Member] | Before 30 December 2018 [Member]
Payments for purchase of assets							35,000,000
RMB Currency [Member] | Before 30 April 2019 [Member]
Payments for purchase of assets							30,000,000
RMB Currency [Member] | Before 31 August 2019 [Member]
Payments for purchase of assets							22,000,000
RMB Currency [Member] | Before 31 December 2019 [Member]
Payments for purchase of assets							21,000,000
Shanghai Qiao Garden [Member]
Payments for purchase of assets | $						6,564,692
Shanghai Qiao Garden [Member] | RMB Currency [Member]
Payments for purchase of assets							44,953,140
Asset Purchase Agreement [Member]
Payments for purchase of assets | $						$ 24,798,095
Asset Purchase Agreement [Member] | RMB Currency [Member]
Payments for purchase of assets							¥ 160,635,140
Asset Purchase Agreement [Member] | Land Buildings and Property Rights [Member]
Payments for purchase of assets | $				$ 36,991,173
Asset Purchase Agreement [Member] | Land Buildings and Property Rights [Member] | RMB Currency [Member]
Payments for purchase of assets					¥ 233,000,000
Asset Purchase Agreement [Member] | Shanghai Qiao Garden [Member] | Property A [Member]
Ownership percentage				100.00%	100.00%
Asset Purchase Agreement [Member] | Shanghai Qiao Garden [Member] | Property B [Member]
Ownership percentage				100.00%	100.00%
Share Purchase Agreement [Member]
Business acquisition outstanding shares value | $		$ 731,968
Share Purchase Agreement [Member] | RMB Currency [Member]
Business acquisition outstanding shares value			¥ 5,000,000
Share Purchase Agreement [Member] | Property B [Member]
Business acquisition percentage		100.00%	100.00%

Properties and Equipment, Net -

Properties and Equipment, Net - Schedule of Properties and Equipment Net (Details) - USD ($)	6 Months Ended	12 Months Ended
	Dec. 31, 2018	Jun. 30, 2018
Costs, Beginning	$ 3,157
Additions	34,700,579	3,157
Costs, Ending	34,703,736	3,157
Accumulated depreciation, Beginning	1,245
Additions	110,973	1,245
Accumulated depreciation, Ending	112,218	1,245
Net book value, Beginning	1,912
Net book value, Ending	34,591,518	1,912
Property A [Member]
Costs, Beginning
Additions	34,700,579
Costs, Ending	34,700,579
Accumulated depreciation, Beginning
Additions	110,293
Accumulated depreciation, Ending	110,293
Net book value, Beginning
Net book value, Ending	34,590,286
Furniture and Office Equipment [Member]
Costs, Beginning	3,157
Additions		3,157
Costs, Ending	3,157	3,157
Accumulated depreciation, Beginning	1,245
Additions	680	1,245
Accumulated depreciation, Ending	1,925	1,245
Net book value, Beginning	1,912
Net book value, Ending	$ 1,232	$ 1,912

Capital Stock (Details Narrativ

Capital Stock (Details Narrative)	Dec. 12, 2018USD ($)shares	Dec. 12, 2018CNY (¥)shares	Nov. 09, 2018USD ($)shares	Nov. 09, 2018CNY (¥)shares	Sep. 04, 2018USD ($)shares	Jul. 11, 2018USD ($)shares	Apr. 07, 2018USD ($)shares	Mar. 02, 2018USD ($)shares	Oct. 05, 2017USD ($)shares	Sep. 08, 2017USD ($)shares	Aug. 08, 2017USD ($)shares	Aug. 04, 2017USD ($)shares	Dec. 31, 2018USD ($)$ / sharesshares	Dec. 31, 2017USD ($)	Dec. 31, 2018USD ($)$ / sharesshares	Dec. 31, 2017USD ($)	Jun. 30, 2018USD ($)$ / sharesshares	Jun. 26, 2017$ / sharesshares
Common stock, shares authorized													200,000,000		200,000,000		200,000,000	75,000,000
Common stock, par value per share | $ / shares													$ 0.001		$ 0.001		$ 0.001	$ 0.001
Preferred stock, shares authorized													10,000,000		10,000,000		10,000,000	10,000,000
Preferred stock, par value | $ / shares													$ 0.001		$ 0.001		$ 0.001	$ 0.001
Capital stock, preferred shares issued
Capital stock, preferred shares outstanding
Capital stock, shares issued													139,314,416		139,314,416		79,925,000
Capital stock, shares outstanding													139,314,416		139,314,416		79,925,000
Capital stock, common share par value | $ / shares													$ 0.001		$ 0.001		$ 0.001	$ 0.001
Common shares cancelled, shares															2,478,639
Common shares issued for private placements, shares															41,731,867
Stock based compensation | $															$ 27,125,714
Shares issued, price per share | $ / shares													$ 0.80		$ 0.80
Number of common shares cancelled																	13,050,000
Proceeds from common shares cancelled | $																	$ 652,500
Share subscription funds to be returned | $													$ 1,982,911		$ 1,982,911
Private Placement [Member]
Common shares issued for private placements, shares	1,223,805	1,223,805	3,441,237	3,441,237	41,731,867	15,471,146	47,500,000	2,920,000	5,000,000	1,950,000	19,910,000	5,750,000
Proceeds from private placement | $	$ 1,004,935		$ 2,652,493		$ 6,259,780	$ 12,413,618	$ 7,124,109	$ 146,000	$ 250,000	$ 97,500	$ 995,500	$ 287,500
Private Placement [Member] | RMB Currency [Member]
Proceeds from private placement | ¥		¥ 6,977,714		¥ 18,417,446

Related Party Transactions (Det

Related Party Transactions (Details Narrative)	3 Months Ended		6 Months Ended
	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2018USD ($)shares	Jun. 30, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2018CNY (¥)	Nov. 30, 2018USD ($)
Management fees	$ 26,000	$ 27,500	$ 50,000		$ 50,000
Number of shares issued , shares | shares			41,731,867
Number of shares issued			$ 6,259,780	$ 7,612,318	635,791
Stock based compensation			27,125,714
Loans receivable				52,877
HQDA Guangzhou Company [Member]
Unsecured loan receivable							$ 1,260,613
Zhonghuaai Wufu [Member]
Loans receivable	$ 4,360,971		$ 4,360,971
Unsecured loan bears interest rate	4.35%		4.35%			4.35%
Loan due period			1 year
Accrued interest income	$ 73,774		$ 73,774
Zhonghuaai Wufu [Member] | RMB Currency [Member]
Loans receivable | ¥						¥ 30,000,000
Accrued interest income | ¥						¥ 506,030
Chief Financial Officer [Member]
Management fees			50,000		$ 50,000
Amount owed to related party	$ 14,115		$ 14,115	$ 3,160

Supplemental Disclosures with_3

Supplemental Disclosures with Respect to Cash Flows - Schedule of Supplemental Cash Flow Information (Details) - USD ($)	6 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Supplemental Cash Flow Elements [Abstract]
Cash paid during the period for interest
Cash paid during the period for income taxes

Commitments (Details Narrative)

Commitments (Details Narrative)	Jun. 15, 2018USD ($)	Jun. 15, 2018CNY (¥)	Dec. 31, 2018USD ($)	Dec. 31, 2018CNY (¥)	Dec. 31, 2017USD ($)
Payments to acquire properties purchased | $			$ 6,793,311		$ 3,156
RMB Currency [Member]
Payments to acquire properties purchased				¥ 635,140
Asset Purchase Agreement [Member]
Payments to acquire properties purchased | $			24,798,095
Asset Purchase Agreement [Member] | Due in 18 Months [Member]
Payments to acquire properties purchased | $			$ 10,518,515
Asset Purchase Agreement [Member] | RMB Currency [Member]
Properties purchase price, value				233,000,000
Payments to acquire properties purchased				160,635,140
Asset Purchase Agreement [Member] | RMB Currency [Member] | Due in 18 Months [Member]
Payments to acquire properties purchased				¥ 72,364,860
Conference Consultancy Service Agreement [Member]
Properties purchase price, value | $	$ 794,000
Agreement term	2 years	2 years
Conference Consultancy Service Agreement [Member] | RMB [Member]
Properties purchase price, value		¥ 5,250,000