ZZLL Information Technology (ZZLL) 10-Q/A 15 Mar 17 2016 Q2 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information	6 Months Ended
	Jun. 30, 2016shares
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2016
Entity Registrant Name	ZZLL INFORMATION TECHNOLOGY, INC
Entity Central Index Key	1,365,357
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,016
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding	18,725,003

CONSOLIDATED BALANCE SHEET

CONSOLIDATED BALANCE SHEET - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Current Assets
Cash and cash equivalents	$ 3,557	$ 173
Due from related party - Note 7	11,779	14,490
Total Current Assets	15,336	14,663
TOTAL ASSETS	15,336	14,663
Current Liabilities
Other payables and accrued liabilities - Note 6	425,909	408,387
Notes payable - Note 6	75,000
Total current liabilities	500,909	408,387
TOTAL LIABILITIES	500,909	408,387
COMMITMENTS AND CONTINGENCIES - Note 10
STOCKHOLDERS' EQUITY
Common stock Par value : 2016 - US$0.0001 (2015: US$0.0001) Authorized: 2016 - 300,000,000 common shares, 100,000,000 preferred shares, Issued and outstanding: 2016 - 18,725,003 shares (2015 - 18,725,003)	1,873	1,873
Additional paid-in capital	1,195,854	1,195,854
Accumulated other comprehensive income
Accumulated deficit	(1,683,300)	(1,591,451)
TOTAL STOCKHOLDERS' EQUITY OF THE GROUP	(485,573)	(393,724)
ATTRIBUTABLE TO NON-CONTROLLING INTERESTS
ATTRIBUTABLE TO THE GROUP	(485,573)	(393,724)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 15,336	$ 14,663

CONSOLIDATED BALANCE SHEET (Par

CONSOLIDATED BALANCE SHEET (Parenthetical) - $ / shares	Jun. 30, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Common stock, par value per share	$ 0.0001	$ 0.0001
Common stock, shares authorized	300,000,000	300,000,000
Preferred Stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	18,725,003	18,725,003
Common stock, shares outstanding	18,725,003	18,725,003

CONSOLIDATED STATEMENT OF OPERA

CONSOLIDATED STATEMENT OF OPERATION - USD ($)	3 Months Ended		6 Months Ended		63 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016
Income Statement [Abstract]
Revenue
Net sales
Cost of sales
Gross profit
Administrative and other operating expenses	51,094	420,276	91,650	492,524	944,813
(Loss)/Income from operations	(51,094)	(420,276)	(91,650)	(492,524)	(944,813)
Other non-operating income					131
Interest expenses - Note 8	(199)		(199)		(214)
(Loss)/Income before income taxes	(51,293)	(420,276)	(91,849)	(492,524)	(944,896)
Income taxes - Note 6
Net (Loss)/Income	(51,293)	(420,276)	(91,849)	(492,524)	(944,896)
Non-controlling interest
Net Income (Loss) attributable to the Company	$ (51,293)	$ (420,276)	$ (91,849)	$ (492,524)	$ (944,896)
Earnings per share of common stock - Note 4
- Basic	$ (0.27)	$ (2.44)	$ (0.49)	$ (2.63)
- Diluted	$ (0.27)	$ (2.44)	$ (0.49)	$ (2.63)
Weighted average number of common stock - Note 4
- Basic	18,725,000	18,725,000	18,725,000	18,725,000
- Diluted	18,725,000	18,725,000	18,725,000	18,725,000

CONSOLIDATED STATEMENT OF STOCK

CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIT AND COMPREHENSIVE INCOME - USD ($)	Common stock [Member]	Additional paid-in capital [Member]	Other Comprehensive Income [Member]	Accumulated deficit during the development stage [Member]	Total
Balance at Mar. 31, 2012	$ 400				$ 400
Balance, shares at Mar. 31, 2012	400,000
Net loss				(336)	(336)
Balance at Dec. 31, 2012	$ 400			(336)	64
Balance, shares at Dec. 31, 2012	400,000
Net loss
Balance at Dec. 31, 2013	$ 1,803	893,924	0	(1,002,455)	(106,728)
Balance, shares at Dec. 31, 2013	18,025,003
Net loss
Balance at Dec. 31, 2014	$ 1,859	1,153,868		(1,367,154)	(211,427)
Balance, shares at Dec. 31, 2014	18,585,003
Net loss
Balance at Dec. 31, 2015	$ 1,873	1,195,854		(1,591,451)	$ (393,724)
Balance, shares at Dec. 31, 2015	18,725,003				18,725,003
Net loss				(91,849)	$ (91,849)
Balance at Jun. 30, 2016	$ 1,873	$ 1,195,854		$ (1,683,300)	$ (485,573)
Balance, shares at Jun. 30, 2016	18,725,003				18,725,003

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)	6 Months Ended		63 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016
Cash flows used in operating activities
Net (Loss) / Income	$ (91,849)	$ (492,524)	$ (944,896)
Adjustments to reconcile net income to net cash flows used in operating activities:
Re-organization (reverse merger and spin-off)			(9,195)
Stock based compensation			85,000
Changes in operating assets and liabilities:
Prepayment		(1,020,000)
Other payables and accrued liabilities	17,522	118,583	425,909
Notes payable	75,000	1,360,000	75,000
Net Cash flows used in operating activities	673	(33,941)	(368,182)
Cash flows from investing activity
Disposal of subsidiary OODI		22,942	22,942
Net cash flows generated from investing activity		22,942	22,942
Cash flows used in financing activities
Proceed from Issuance of common stock		42,000	360,576
Amounts due to / from related parties	2,711	(32,841)	(11,779)
Net cash flows (used in) / generated from financing activities	2,711	9,159	348,797
Net (decrease) / increase in cash and cash equivalents	3,384	(1,840)	3,557
Effect of foreign currency translation on cash and cash equivalents
Cash and cash equivalents - beginning of year	173	2,034
Cash and cash equivalents - end of year	3,557	194	3,557
Cash paid for :
Interest
Income taxes

Corporation information

Corporation information	6 Months Ended
	Jun. 30, 2016
Corporation information [Abstract]
Corporation information	1. Corporation information ZZLL Information Technology, Inc. (F/K/A Green Standard Technologies, Inc.) (the “Company”) was incorporated under the laws of the State of Nevada on September 9, 2005, under the name of JML Holdings, Inc. On March 31, 2006, the Company consummated a merger (the “merger”) with Bao Shinn International Express Limited (“BSIE”) by issuing 16,500,000 shares in the share exchange transaction for 100% of the issued and outstanding shares of BSIE common stock. As a result of the share exchange transaction, BSIE became our wholly-owned subsidiary. BSIE owns 55% of Bao Shinn Holidays Limited (“BSHL”) During the year ended March 31, 2009, the Company and its subsidiaries (collectively referred to as the “Group”) issued 2,400,000 restricted common shares of $0.001 per share at a value of $0.3 per share with a net proceeds of approximately $624,000 and redeemed 2,500,000 restricted common shares and these shares are classified as not issued and outstanding. Effective on October 19, 2011, each of ten (10) shares of the Company’s Common Stock, par value $.001 per share, issued and outstanding immediately prior to the Effective Time, the “Old Common Stock” shall automatically and without any action on the part of the holder thereof, be reclassified as and changed into one (1) share of the Company’s outstanding Common Stock, the “New Common Stock” On March 4, 2013 the Company acquired all the outstanding stock of Olive Oils Direct International, Inc. (“OODI”), a corporation formed under the laws of the State of Wyoming. In accordance with the terms of the Exchange Agreement between the parties, certain Company's shareholders (the “Company Selling Shareholders”) transferred 1,485,000 shares of the common stock of the Company (the “Company Shares”) to the shareholders of OODI (the “OODI Shareholders”). In return, the OODI Shareholders transferred all of the outstanding shares of common stock of OODI to the Company, and they paid $100,000.00 in cash to the Company Selling Shareholders. In addition, immediately prior to the closing of the acquisition, the Company spun off its operating subsidiary, Hong Kong Holdings, Inc., to its shareholders. OODI is now a wholly-owned subsidiary of the Company. The transaction was accounted for as a “reverse merger,” since the original stockholders of the OODI own a majority of the outstanding shares of the Company stock immediately following the completion of the transaction on March 4, 2013. OODI was the legal acquiree but deemed to be the accounting acquirer, the Company was the legal acquirer but deemed to be the accounting acquiree in the reverse merger. The historical financial statements prior to the acquisition are those of the accounting acquirer (OODI). Historical stockholders' equity of the acquirer prior to the merger was acquirer’s stockholders’ equity. Operations prior to the merger are those of the acquirer. After completion of the transaction, the Company’s consolidated financial statements include the assets and liabilities of the Company and its subsidiaries, the operations and cash flow of the Company and its subsidiaries OODI is a development-stage company that plans to develop and operate a retail internet website specializing in gourmet Italian food products. These products are expected to include olive oils, pastas, vinegars and other gourmet Italian food items. In addition, in the future OODI may offer cooking items, such as utensils, cooking tools and similar products from other countries. OODI is currently developing an e-commerce website by the name of www.OliveOilsDirect.com On March 31, 2015, the Company disposed the operation unit of OODI for US$1,000 to Jet Express Trading Limited, a Hong Kong registered company. On April 23, 2013 the Company incorporated a subsidiary company in Hong Kong under the name Syndicore Asia Limited. Syndicore Asia Limited (“SAL”) is an online media company that syndicates professional sports video in a cloud-based, multimedia conduit serving a growing, global community of content creators, news outlets and leading brands. Syndicore Asia Limited will be a provider of syndicated sports video media to news organizations in the Asia Pacific region. In addition, Syndicore Asia Limited plans to aggregate content from the Asia Pacific region and provide it to news organizations around the world. On May 31, 2013 the Registrant completed an offering of 15,000,000 shares of its common stock. These shares were sold to a total of eighteen (18) shareholders for a total consideration of $75,000. These shares were sold on a private placement basis and the Company paid no commission in connection with such sales. All sales were made outside of the United States. Securities issued by the Company did not involve any public offering of securities. Investors who purchased securities in the private placement had access to information about the Registrant which was necessary to allow them to make an informed investment decision. The Registrant has been informed that each shareholder is able to bear the economic risk of his investment they are aware that the securities are not registered under the Securities Act. The purchasers of the securities have been notified that the securities cannot be re-offered or re-sold unless the securities are registered or are qualified for sale pursuant to an exemption from registration. Neither the Registrant nor any person acting on its behalf offered or sold the securities by means of any form of general solicitation or general advertising. All purchasers represented in writing that they acquired the securities for their own accounts and not with a view to or for resale in connection with any distribution. A legend will be placed on each of the stock certificates stating that the securities are restricted, they have not been registered under the Securities Act and they cannot be sold or otherwise transferred without an effective registration or an exemption therefrom. On April 1, 2013, the Board of Director resolved to pay an officer for a monthly service fee of US$4,250. The fee was raised to US$10,000 per month as of October 1, 2013. The Company has an option to pay the officer by common stock in lieu of cash at a rate of $0.005 per share. During 2013, the Company issued 1,700,000 shares on June 3, 2013; 850,000 shares on July 2, 2013; 850,000 shares on August 5, 2013 and 850,000 shares on September 6, 2013 with an aggregate of 4,250,000 shares in lieu of $21,250 compensation to the officer. The amounts recorded were about $85,000 at fair price per ASC 718. On November 15, 2013 we forfeited and canceled 3,365,000 shares common stock which was subscribed by four (4) shareholders on May 31, 2013. However, they did not fulfill their payment obligation on the shares that were valued at $16,825 according to the subscription term. The Company forfeited and canceled such 3,365,000 common shares. On December 15, 2013, the Company, through its wholly-owned subsidiary Syndicore Asia Limited, a Hong Kong Company (“SAL”), entered into a Distribution Agreement (the “Distribution Agreement”) with SendtoNews Video, Inc., a British Columbia company (“STN”). Under the terms of the Distribution Agreement, SAL was granted an exclusive license to use, modify, edit, reproduce, distribute, feed, store, communicate, display, and transmit STN’s content in the Asia Pacific Territory (the “Content”). STN is the content provider for various worldwide sporting events. STN would also provide on-going assistance to SAL with regard to technical, administrative, and service-orientated issues relating to the delivery, utilization, transmission, storage and maintenance of the Content. On January 20, 2014, the parties entered into a revised Distribution Agreement whereby STN has agreed to provide SAL transferrable rights for the use, reproduction, storage, display, and transmission of certain content subject to pre-approval in writing from STN. In addition, the revised Distribution Agreement includes changes to the revenue sharing terms, and adds a share of advertising revenue directly resulting from aggregated content by SAL within the territory. On July 8, 2014 the Registrant completed an offering of 300,000 shares of common stock and warrants (the “Units”). These Units were sold to one shareholder for a total consideration of $150,000. These Units were sold on a private placement basis and the Company paid no commission in connection with such sales. All sales were made outside of the United States. On August 1, 2014 the Company subscribed to 1,000,000 shares of the $.0001 par value common stock of Green Standard Technologies Enterprises, Inc. (F/K/A Green Standard Technologies, Inc.), a Corporation duly organized under the laws of the state of Nevada for $100.00. Green Standard Technologies Enterprises, Inc is in the medical and recreation marijuana industry, and the establishment of a website will be used to further their business by providing visitors with medical and recreational marijuana resources. Management believes that this online presence is essential in developing and expanding their existing business. On October 29,2014 the Company, through its wholly owned subsidiary, Green Standard Technologies Enterprises, Inc. entered into a Website Development Agreement with Social Asylum Inc. (“SAI”). Under the terms of the Agreement SAI has agreed to provide a fully functioning ecommerce website with unique and proprietary functions. According to a mutually agreed upon set of features and milestones for a minimum cost of $150,000, but the cost could potentially be higher depending on finalized functionality, scope and details. Also included are plans for launch, market and geographic expansion On October 29, and November 3, 2014 the Registrant completed an offering of 160,000 shares of common stock and warrants (the “Units”). These Units were sold to two shareholders for a total consideration of $80,000. These Units were sold on a private placement basis and the Company paid no commission in connection with such sales. All sales were made outside of the United States. On December 8, 2014 the Registrant completed an offering of 100,000 shares of common stock and warrants (the “Units”). These Units were sold to one shareholder for a total consideration of $30,000. These Units were sold on a private placement basis and the Company paid no commission in connection with such sales. All sales were made outside of the United States. On January 13, 2015 the Registrant completed an offering of 140,000 shares of common stock and warrants (the “Units”). The warrants are exercisable for a period of two years after the subscription date at an exercise price of $.40 per share. These Units were sold to one shareholder for a total consideration of $42,000. These Units were sold on a private placement basis and the Company paid no commission in connection with such sales. All sales were made outside of the United States. On June 6, 2015, the Nevada subsidiary, Green Standard Technologies Inc. has been amended the name to “Green Standard Technologies Enterprises, Inc. On June 17, 2015, the Nevada holding company, Baoshinn Corporation has been amended to the name “Green Standard Technologies, Inc.”. On May 27, 2016, the Company changed its name with the State of Nevada from Green Standard Technologies, Inc. to “ZZLL Information Technology, Inc.” On May 27, 2016, ZZLL Information Limited acquired 4,992,500 common shares of the Company through a private Common Stock Purchase Agreement for investment purposes in the ordinary course of business. The aggregate number and percentage of common shares of the Issuer beneficially owned by Mr. Wei Liang is 4,992,500 common shares, or approximately 26.662% of the 18,725,003 issued common shares. On June 14, 2016, Wei Liang (“Mr. Liang”) was appointed to serve as a member of the Board of Directors of ZZLL Information Technology, Inc.. On June 24, 2016, ZZLL Technology Limited acquired 4,895,000 common shares of the Company through a private Common Stock Purchase Agreement for investment purposes in the ordinary course of business. The aggregate number and percentage of common shares of the Issuer beneficially owned by Mr. Wei Zhu is 4,895,000 common shares, or approximately 26.142% of the 18,725,003 issued common shares.

Description of business

Description of business	6 Months Ended
	Jun. 30, 2016
Description of business [Abstract]
Description of business	2. Description of business OODI is a development-stage company that plans to develop and operate a retail internet website specializing in gourmet Italian food products. On March 31, 2015, the Company disposed the operation unit of OODI for US$1,000 to Jet Express Trading Limited, a Hong Kong registered company. Syndicore Asia Limited (“SAL”) is an online media company that syndicates professional sports video in a cloud-based, multimedia conduit serving a growing global community of content creators, news outlets and leading brands. Syndicore Asia Limited will be a provider of syndicated sports video media to news organizations in the Asia Pacific region. In addition, Syndicore Asia Limited plans to aggregate content from the Asia Pacific region and provide it to news organizations around the world. Syndicore Asia Limited will strive to become a leading digital content provider for the Asia Pacific region, capitalizing on an explosively growing market with local, regional and national content that was previously unavailable. This is a new and exciting market, and offers unparalleled opportunities for expansion and rapid growth. Syndicore Asia Limited will also be the exclusive Asian partner and distributor for SendtoNews. SAL’s exclusive distribution agreement with SendtoNews Video Incorporated (“STN”) for the Asia Pacific region includes major markets such as Japan, China and India. SAL now has distribution rights of online content for some of the world’s leading sports organizations with the same highlights, player interviews and other fan-interest content. SAL, being the exclusive provider in the Asia Pacific region for highly sought after content, offers deep market exposure with unprecedented efficiency and metrics-driven transparency. On the other side of the distribution chain, we will create SAL’s own proprietary news partnerships to provide guaranteed content distribution in return for a corresponding share of advertising revenues to a News industry looking to supplement their rapidly declining traditional ad revenue with viable “digital-age” revenue. On August 1, 2014 Green Standard Technologies, Inc. formed Green Standard Technologies Enterprises, Inc., (“GSTEI”) as a wholly owned subsidiary incorporated under the law of the state of Nevada. The Company’s second line of business is carried out by this subsidiary. Green Standard Technologies Enterprises, Inc.(“GSTEI”) is in the medical and recreation marijuana industry, and the establishment of a website will be used to further their business by providing visions with medical and recreational marijuana resource. On October 29, 2014 Green Standard Technologies Enterprises, Inc. entered into a Website Development Agreement with Social Asylum Inc. (“SAI”). Under the terms of the Agreement SAI has agreed to provide a fully functioning ecommerce website with unique and proprietary functions, according to a mutually agreed upon set of features and milestones for minimum cost of $150,000, but the cost could potentially be higher depending on finalized functionality, scope and details. Also included are plans for launch, market and geographic expansion in the USA and potentially Europe. On April 1, 2015, Green Standard Technologies, Inc. and Rider Capital Corp. signed the following agreements: (1) Contractor Agreement to serve as an expert on filing services. GST shall pay $360,000 USD for one (1) year on April 1, 2015 and on the anniversary date of the contract to Rider Capital Corp., unless otherwise terminated. (2) Contractor Agreement to serve as an expert on compliance services. GST shall pay $450,000 USD for one (1) year on April 1, 2015 and on the anniversary date of the contract to Rider Capital Corp., unless otherwise terminated. (3) Contractor Agreement to serve as an expert on distribution and business development. GST shall pay $550,000 USD for one (1) year on April 1, 2015 and on the anniversary date of the contract to Rider Capital Corp., unless otherwise terminated. On April 1, 2015, the Company issued three convertible promissory notes to Rider Capital Corp. in the sum of $360,000, $450,000 and $550,000 with 8% annual interest rate, no collateral and redeemable on October 2015 in exchange for the contractor agreement signed for the filing, compliance and distribution and business development services to be provided. On September 24, 2015, the Company and Rider Capital Corp. signed the Debt Cancellation Note for the following Consulting Contracts and Promissory Note Agreements, leaving no outstanding balance owing between the Contractor and the Company: (1) Contractor Agreement to serve as an expert on filing services signed on April 1, 2015. Promissory Note is in the amount of $360,000. (2) Contractor Agreement to serve as an expert on compliance services signed on April 1, 2015. Promissory Note is in the amount of $450,000. (3) Contractor Agreement to serve as an expert on distribution and business development signed on April 1, 2015. Promissory Note is in the amount of $550,000.

Going concern

Going concern	6 Months Ended
	Jun. 30, 2016
Going concern [Abstract]
Going concern	3. Going concern The financial statements at June 30, 2016, at Dec 31, 2015 and for the period from April 15, 2011 (date of inception), to June 30, 2016, have been prepared on a going concern basis, which contemplates the realization of assets and settlement of liabilities and commitments in the normal course of business. The Company incurred an accumulated loss of $1,683,300 for the period from April 15, 2011 (date of inception), to June 30, 2016. It has not generated any revenues and no revenues are anticipated until we begin selling inventoried products. These conditions raise substantial doubt as to the Company’s ability to continue as a going concern. Management’s plans to support the Company in operation and to maintain its business strategy is to raise funds through public and private offerings and to rely on officers and directors to perform essential functions with minimal compensation. If we do not raise all of the money we need from a public offering, we will have to find alternative sources, such as a private placement of securities, or loans from our officers, directors or others. If we require additional cash and can’t raise it, we will either have to suspend operations until the cash is raised, or cease business entirely. The accompanying financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.

Summary of significant accounti

Summary of significant accounting policies	6 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
Summary of significant accounting policies	4. Summary of significant accounting policies Basis of presentation and consolidation The accompanying financial statements have been prepared in accordance with United States generally accepted accounting principles for financial information and in accordance with Securities and Exchange Commission’s Regulation S-X. They reflect all adjustments which are, in the opinion of the Company’s management, necessary for a fair presentation of the financial position and operating results as of and for the period April 15, 2011 (date of inception) to June 30, 2016. On June 29, 2010, the Financial Accounting Standards Board (FASB) established the FASB Accounting Standards Codification (Codification) as the single source of authoritative US generally accepted accounting principles (GAAP) for all non- governmental entities Rules and interpretive releases of the Securities and Exchange Commission (SEC) and also sources of authoritative US GAAP for SEC registrants. The Codification does not change US GAAP but takes previously issued FASB standards and other U.S. GAAP authoritative pronouncements, changes the way the standards are referred to, and includes them in specific topic arrears. The adoption of the Codification did not have any impact on the Group’s financial statements. The consolidated financial statements include the accounts of The Group and its subsidiaries. All significant inter-company accounts and transactions have been eliminated in consolidation. The Company has limited operations and is considered to be in the development stage under ASC 915-15. The functional currency is the United States dollar, and the financial statements are presented in United States dollars. Use of estimates The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Concentrations of credit risk Financial instruments that potentially subject the Group to significant concentrations of credit risk consist principally of accounts receivable. In respect of accounts receivable, the Group extends credit based on an evaluation of the customer’s financial condition, generally without requiring collateral or other security. In order to minimize the credit risk, the management of the Group has delegated a team responsibility for determination of credit limits, credit approvals and other monitoring procedures to ensure that follow-up action is taken to recover overdue debts. Further, the Group reviews the recoverable amount of each individual trade debt at each balance sheet date to ensure that adequate impairment losses are made for irrecoverable amounts. In this regard, the directors of the Group consider that the Group’s credit risk is significantly reduced. Cash and cash equivalents Cash and cash equivalents include all cash, deposits in banks and other highly liquid investments with initial maturities of three months or less. Revenue recognition The Group recognizes revenue when it is earned and realizable based on the following criteria: persuasive evidence that an arrangement exists, services have been rendered, the price is fixed or determinable and collectability is reasonably assured. The Group also evaluates the presentation of revenue on a gross versus a net basis through application of Emerging Issues Task Force No. (“EITF”) 99-19, Reporting Revenue Gross as a Principal versus Net as an Agent On April 1, 2013, the Board of Director resolved to pay an officer for a monthly service fee of US$4,250. The fee was raised to US$10,000 per month as at October 1, 2013. The Company has an option to pay the officer by common stock in lieu of cash at a rate of $0.005 per share. During 2013, the Company issued 1,700,000 shares on June 3, 2013; 850,000 shares on July 2, 2013; 850,000 shares on August 5, 2013 and 850,000 shares on September 6, 2013 with an aggregate of 4,250,000 shares in lieu of $21,250 compensation to the officer. The amounts recorded were about $85,000 at fair price per ASC 718. Income Taxes The FASB issued Accounting Standard Codification Topic 740 (ASC 740) “Income Taxes”. ASC 740 clarifies the accounting for uncertainty in tax positions. This requires that an entity recognized in the consolidated financial statements the impact of a tax position, if that position is more likely than not of being sustained upon examination, based on the technical merits of the position. The adoption of ASC 740 did not have any impact on the Group’s results of operations or financial condition for the six months ended June 30, 2016. As of the date of the adoption of ASC 740, the Group has no material unrecognized tax benefit which would favorably affect the effective income tax rate in future periods. The Group has elected to classify interest and penalties related to unrecognized tax benefits, if and when required, as part of income tax expense in the consolidated statements of operations. Comprehensive income The Company has adopted FASB Accounting Standard Codification Topic 220 (“ASC 220”) “Comprehensive income” (formerly known as SFAS No. 130, “Reporting Comprehensive Income”), which establishes standards for reporting and display of comprehensive income, its components and accumulated balances. Accumulated other comprehensive income represents the accumulated balance of foreign currency translation adjustments of the Company. Foreign currency translation For financial reporting purposes, the financial statements of the Group which are prepared using the functional currency have been translated into United States Dollars (“US$”). The functional currencies of the Company’s subsidiary operating business unit based in Hong Kong is the Hong Kong Dollar (“HK$”). The consolidated financial statements are translated into United States dollars from Hong Kong dollars with a ratio of US$1.00=HK$7.80, a fixed exchange rate maintained between Hong Kong and United States derived from the Hong Kong Monetary Authority pegging HK$ and US$ monetary policy. Exchange gains or losses arising from foreign currency transactions are included in the determination of net income/loss for the respective periods. All of our revenue/expenses transactions are transacted in the functional currencies. We have not entered into any material transactions that are either originated, or to be settled, in currencies other than the HK$. Fair value of financial instruments The carrying values of the Group’s financial instruments, including cash and cash equivalents, trade and other receivables, deposits, trade and other payables approximate their fair values due to the short-term maturity of such instruments. The carrying amounts of borrowings approximate their fair values because the applicable interest rates approximate current market rates. Basic and diluted earnings per share The Group computes earnings per share (“EPS’) in accordance with FASB Accounting Standard Codification Topic 260 (“ASC 260”) “Earnings Per Share”, and SEC Staff Accounting Bulletin No. 98 (“SAB 98”). ASC 260 requires companies with complex capital structures to present basic and diluted EPS. Basic EPS is measured as the income or loss available to common shareholders divided by the weighted average common shares outstanding for the period. Diluted EPS is similar to basic EPS but presents the dilutive effect on a per share basis of potential common shares (e.g., convertible securities, options, and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential common shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. The calculation of diluted weighted average common shares outstanding for six months ended June 30, 2016 is based on the estimate fair value of the Group’s common stock during such periods applied to options using the treasury stock method to determine if they are dilutive. Effective on October 19, 2011, each of ten (10) shares of the Company’s Common Stock, par value $.001 per share, issued and outstanding immediately prior to the Effective Time, the “Old Common Stock” shall automatically and without any action on the part of the holder thereof, be reclassified as and changed into one (1) share of the Company’s outstanding Common Stock, the “New Common Stock.” The following tables are a reconciliation of the weighted average shares used in the computation of basic and diluted earnings per share for the periods presented: Six Months Ended Jun 30, 2016 Six Months Ended Jun 30, 2015 (unaudited) (unaudited) $ $ Numerator for basic and diluted earnings per share: Net (Loss)/Income (91,849) (492,524) Denominator: Basic weighted average shares 18,725,003 18,725,003 Effect of dilutive securities - - Diluted weighted average shares 18,725,003 18,725,003 Basic earnings per share: (0.49) cents (2.63) cents Diluted earnings per share: (0.49) cents (2.63) cents Stock-Based Compensation Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 718, Share- Compensation During six months ended June 30, 2016, the Group did not record stock-based compensation expense. During six months ended June 30, 2015, the Group did not record stock-based compensation expense. Related parties transactions A related party is generally defined as (i) any person that holds 10% or more of The Group’s securities and their immediate families, (ii) the Group’s management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with the Group, or (iv) anyone who can significantly influence the financial and operating decisions of the Group. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. Commitments and contingencies Liabilities for loss contingencies arising from claims, assessments, litigation, fines and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. Recently issued accounting pronouncements The FASB has issued ASU No. 2015-07 about Topic 820, Fair Value Measurement, which permits a reporting entity, as a practical expedient, to measure the fair value of certain investments using the net asset value per share of the investment. The amendments in this Update remove the requirement to categorize within the fair value hierarchy all investments for which fair value is measured using the net asset value per share practical expedient. The amendments also remove the requirement to make certain disclosures for all investments that are eligible to be measured at fair value using the net asset value per share practical expedient. Rather, those disclosures are limited to investments for which the entity has elected to measure the fair value using that practical expedient. The amendments in this Update apply to reporting entities that elect to measure the fair value of an investment within the related scope by using the net asset value per share (or its equivalent) practical expedient. The FASB has issued Accounting Standards Update 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent). The amendments apply to reporting entities that elect to measure the fair value of an investment using the net asset value per share (or its equivalent) practical expedient. Topic 820, Fair Value Measurement, permits a reporting entity, as a practical expedient, to measure the fair value of certain investments using the net asset value per share of the investment. Currently, investments valued using the practical expedient are categorized within the fair value hierarchy on the basis of whether the investment is redeemable with the investee at net asset value on the measurement date, never redeemable with the investee at net asset value, or redeemable with the investee at net asset value at a future date. For investments that are redeemable with the investee at a future date, a reporting entity must consider the length of time until those investments become redeemable to determine the classification within the fair value hierarchy. The amendments remove the requirement to categorize within the fair value hierarchy all investments for which fair value is measured using the net asset value per share practical expedient. The amendments also remove the requirement to make certain disclosures for all investments that are eligible to be measured at fair value using the net asset value per share practical expedient. Rather, those disclosures are limited to investments for which the entity has elected to measure the fair value using that practical expedient. The amendments are effective for public business entities for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years. A reporting entity should apply the amendments retrospectively to all periods presented. The retrospective approach requires that an investment for which fair value is measured using the net asset value per share practical expedient be removed from the fair value hierarchy in all periods presented in an entity’s financial statements. Earlier application is permitted. FASB has issued No. 2016-07 “Topic 323, Investments—Equity Method and Joint Ventures: Simplifying the Transition to the Equity Method of Accounting,” which aims to identify, evaluate, and improve areas of generally accepted accounting principles (GAAP) for which cost and complexity can be reduced while maintaining or improving the usefulness of the information provided to users of financial statements. The amendments in this Update affect all entities that have an investment that becomes qualified for the equity method of accounting as a result of an increase in the level of ownership interest or degree of influence. The amendments in this Update are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. The amendments should be applied prospectively upon their effective date to increases in the level of ownership interest or degree of influence that result in the adoption of the equity method. Earlier application is permitted. The FASB has issued No. 2016-08 “Topic 606, Revenue from Contracts with Customers: Principal versus Agent Considerations (Reporting Revenue Gross versus Net),” which requires the entity to determine whether the nature of its promise is to provide good or service to the customer (that is, the entity is a principal) or to arrange for the good or service to be provided to the customer by the other party (that is, the entity is an agent). This determination is based upon whether the entity controls the good or the service before it is transferred to the customer. The amendments in this Update affect entities with transactions included within the scope of Topic 606. The core principle of the guidance in Topic 606 is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The amendments in this Update affect the guidance in Accounting Standards Update 2014-09, Revenue from Contracts with Customers (Topic 606), which is not yet effective. The effective date and transition requirements for the amendments in this Update are the same as the effective date and transition requirements of Update 2014-09. Accounting Standards Update No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date, defers the effective date of Update 2014-09 by one year. The FASB has issued No. 2016-09 “Topic 718, Compensation—Stock Compensation: Improvements to Employee Share-Based Payment Accounting,” which aims to identify, evaluate, and improve areas of generally accepted accounting principles (GAAP) for which cost and complexity can be reduced while maintaining or improving the usefulness of the information provided to users of financial statements. The amendments in this Update affect all entities that issue share-based payment awards to their employees. The areas for simplification in this Update involve several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The amendments eliminate the guidance in Topic 718 that was indefinitely deferred shortly after the issuance of FASB Statement No. 123 (revised 2004), Share-Based Payment. For public business entities, the amendments in this Update are effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. For all other entities, the amendments are effective for annual periods beginning after December 15, 2017, and interim periods within annual periods beginning after December 15, 2018. Early adoption is permitted for any entity in any interim or annual period. The FASB has issued No. 2016-10 “Topic 606, Revenue from Contracts with Customers: Identifying Performance Obligations and Licensing.” The amendments in this Update do not change the core principle of the guidance in Topic 606. Rather, the amendments in this Update clarify the following two aspects of Topic 606: identifying performance obligations and the licensing implementation guidance, while retaining the related principles for those areas. The amendments in this Update clarify that contractual provisions that, explicitly or implicitly, require an entity to transfer control of additional goods or services to a customer (for example, by requiring the entity to transfer control of additional rights to use or rights to access intellectual property that the customer does not already control) should be distinguished from contractual provisions that, explicitly or implicitly, define the attributes of a single promised license (for example, restrictions of time, geographical region, or use). The amendments in this Update affect the guidance in Accounting Standards Update 2014-09, Revenue from Contracts with Customers (Topic 606), which is not yet effective. The Company has considered all new accounting pronouncements and has concluded that there are no new pronouncements that may have a material impact on results of operations, financial condition, or cash flows, based on current information.

Income taxes

Income taxes	6 Months Ended
	Jun. 30, 2016
Income Tax Disclosure [Abstract]
Income taxes	5. Income taxes The Company and its subsidiaries file separate income tax returns The Company and one subsidiary are incorporated in the United States, and are subject to United States federal and state income taxes. The Company did not generate taxable income in the United States in 2016 and 2015. One subsidiary is incorporated in Hong Kong, and is subject to Hong Kong Profits Tax at 16.5% for the six months ended June 30, 2016 and 2015. Provision for Hong Kong profits tax has not been made for the year presented as the subsidiaries have no assessable profits during the year.

Notes payables and accrued liab

Notes payables and accrued liabilities	6 Months Ended
	Jun. 30, 2016
Payables and Accruals [Abstract]
Notes payables and accrued liabilities	6. Notes payables and accrued liabilities Jun 30, Dec 31, 2016 2015 (unaudited) (audited) $ $ Accrued expenses 425,909 408,387 Notes payables* 75,000 - 500,909 408,387 *Notes payable – On May 27, 2016, the Company issued the promissory notes to a non-related third party in the sum of $30,000 with 5% annual interest rate. All interest, principal and other costs hereunder shall be due and payable on May 26, 2017. On June 22, 2016, the Company issued the promissory notes to a non-related third party in the sum of $45,000 with 5% annual interest rate. All interest, principal and other costs hereunder shall be due and payable on June 21, 2017.

Amount due from _ to related pa

Amount due from / to related party	6 Months Ended
	Jun. 30, 2016
Related Party Transaction, Due from (to) Related Party [Abstract]
Amount due from / to related party	7. Amount due from / to related party Amount due from / to related party are as follows: Jun 30 Dec 31 2016 2015 (unaudited) (audited) $ $ Amount due from related party 11,779 14,490 Amount due to related party - - As of June 30, 2016 and Dec 31, 2015, the amount due from/to related party, represent advances from shareholders of the Group, are interest free, unsecured, and have no fixed repayment terms.

Interest expenses

Interest expenses	6 Months Ended
	Jun. 30, 2016
Interest Expense [Abstract]
Interest expenses	8. Interest expenses For the Six months ended June 30, Apr 15, 2011 (Inception) Through Jun 30, 2016 2016 2015 $ $ $ Interest expense 199 - 214 Total 199 - 214

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurements	9. Fair Value Measurements The Group adopted FASB ASC 820, Fair Value Measurements and Disclosures (“ASC 820”), related to The Group’s financial assets and liabilities. ASC 820 defines fair value, establishes a framework for measuring fair value in accordance with generally accepted accounting principles and expands disclosures about fair value measurements. ASC 820 defines fair value as the 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. ASC 820 also describes three levels of inputs that may be used to measure fair value: Level 1 — quoted prices in active markets for identical assets and liabilities. Level 2 — observable inputs other than quoted prices in active markets for identical assets and liabilities. Level 3 — unobservable inputs in which there is little or no market data available, which require the reporting entity to develop its own assumptions. ASC 820 also provides guidance for determining the fair value of a financial asset when the market for that asset is not active, and for determining fair value when the volume and level of activity for an asset or liability have significantly decreased and includes guidance on identifying circumstances that indicate when a transaction is not orderly. The effective date for certain aspects of ASC 820 was deferred and currently being evaluated by The Group. Areas impacted by the deferral relate to nonfinancial assets and liabilities that are measured at fair value, but are recognized or disclosed at fair value on a nonrecurring basis. The effects of these remaining aspects of ASC 820 are to be applied by the Group to fair value measurements prospectively beginning November 1, 2010. The adoption of the remaining aspects of ASC 820 is not expected to have a material impact on its financial condition or results of operations. The following table details the fair value measurements of assets and liabilities within the three levels of the fair value hierarchy at June 30, 2016 and Dec 31, 2015: Fair Value Measurements at reporting date using June 30, 2016 Quoted Price in active Markets for identical assets (level 1) Significant Other Observable Inputs (Level 2) Significant Other Unobservable Inputs (Level 3) $ $ $ $ Assets Restricted cash - - - - Cash and cash equivalents 3,557 3,557 - - Fair Value Measurements at reporting date using December 31, 2015 Quoted Price in active Markets for identical assets (level 1) Significant Other Observable Inputs (Level 2) Significant Other Unobservable Inputs (Level 3) $ $ $ $ Assets Restricted cash - - - - Cash and cash equivalents 173 173 - -

Commitments and contingencies

Commitments and contingencies	6 Months Ended
	Jun. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and contingencies	10. Commitments and contingencies The Company did not have commitments and contingencies during the six months and year ended of June 30, 2016 and December 31, 2015.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2016
Subsequent Events [Abstract]
Subsequent Events	11. Subsequent Events The Company has evaluated all other subsequent events as of August 15, 2016 and determined that there were no other subsequent events or transactions that require recognition or disclosures in the financial statements.

Summary of significant accoun18

Summary of significant accounting policies (Policies)	6 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
Basis of presentation and consolidation	Basis of presentation and consolidation The accompanying financial statements have been prepared in accordance with United States generally accepted accounting principles for financial information and in accordance with Securities and Exchange Commission’s Regulation S-X. They reflect all adjustments which are, in the opinion of the Company’s management, necessary for a fair presentation of the financial position and operating results as of and for the period April 15, 2011 (date of inception) to June 30, 2016. On June 29, 2010, the Financial Accounting Standards Board (FASB) established the FASB Accounting Standards Codification (Codification) as the single source of authoritative US generally accepted accounting principles (GAAP) for all non- governmental entities Rules and interpretive releases of the Securities and Exchange Commission (SEC) and also sources of authoritative US GAAP for SEC registrants. The Codification does not change US GAAP but takes previously issued FASB standards and other U.S. GAAP authoritative pronouncements, changes the way the standards are referred to, and includes them in specific topic arrears. The adoption of the Codification did not have any impact on the Group’s financial statements. The consolidated financial statements include the accounts of The Group and its subsidiaries. All significant inter-company accounts and transactions have been eliminated in consolidation. The Company has limited operations and is considered to be in the development stage under ASC 915-15. The functional currency is the United States dollar, and the financial statements are presented in United States dollars.
Use of estimates	Use of estimates The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Concentrations of credit risk	Concentrations of credit risk Financial instruments that potentially subject the Group to significant concentrations of credit risk consist principally of accounts receivable. In respect of accounts receivable, the Group extends credit based on an evaluation of the customer’s financial condition, generally without requiring collateral or other security. In order to minimize the credit risk, the management of the Group has delegated a team responsibility for determination of credit limits, credit approvals and other monitoring procedures to ensure that follow-up action is taken to recover overdue debts. Further, the Group reviews the recoverable amount of each individual trade debt at each balance sheet date to ensure that adequate impairment losses are made for irrecoverable amounts. In this regard, the directors of the Group consider that the Group’s credit risk is significantly reduced.
Cash and cash equivalents	Cash and cash equivalents Cash and cash equivalents include all cash, deposits in banks and other highly liquid investments with initial maturities of three months or less.
Revenue recognition	Revenue recognition The Group recognizes revenue when it is earned and realizable based on the following criteria: persuasive evidence that an arrangement exists, services have been rendered, the price is fixed or determinable and collectability is reasonably assured. The Group also evaluates the presentation of revenue on a gross versus a net basis through application of Emerging Issues Task Force No. (“EITF”) 99-19, Reporting Revenue Gross as a Principal versus Net as an Agent On April 1, 2013, the Board of Director resolved to pay an officer for a monthly service fee of US$4,250. The fee was raised to US$10,000 per month as at October 1, 2013. The Company has an option to pay the officer by common stock in lieu of cash at a rate of $0.005 per share. During 2013, the Company issued 1,700,000 shares on June 3, 2013; 850,000 shares on July 2, 2013; 850,000 shares on August 5, 2013 and 850,000 shares on September 6, 2013 with an aggregate of 4,250,000 shares in lieu of $21,250 compensation to the officer. The amounts recorded were about $85,000 at fair price per ASC 718.
Income Taxes	Income Taxes The FASB issued Accounting Standard Codification Topic 740 (ASC 740) “Income Taxes”. ASC 740 clarifies the accounting for uncertainty in tax positions. This requires that an entity recognized in the consolidated financial statements the impact of a tax position, if that position is more likely than not of being sustained upon examination, based on the technical merits of the position. The adoption of ASC 740 did not have any impact on the Group’s results of operations or financial condition for the six months ended June 30, 2016. As of the date of the adoption of ASC 740, the Group has no material unrecognized tax benefit which would favorably affect the effective income tax rate in future periods. The Group has elected to classify interest and penalties related to unrecognized tax benefits, if and when required, as part of income tax expense in the consolidated statements of operations.
Comprehensive income	Comprehensive income The Company has adopted FASB Accounting Standard Codification Topic 220 (“ASC 220”) “Comprehensive income” (formerly known as SFAS No. 130, “Reporting Comprehensive Income”), which establishes standards for reporting and display of comprehensive income, its components and accumulated balances. Accumulated other comprehensive income represents the accumulated balance of foreign currency translation adjustments of the Company.
Foreign currency translation	Foreign currency translation For financial reporting purposes, the financial statements of the Group which are prepared using the functional currency have been translated into United States Dollars (“US$”). The functional currencies of the Company’s subsidiary operating business unit based in Hong Kong is the Hong Kong Dollar (“HK$”). The consolidated financial statements are translated into United States dollars from Hong Kong dollars with a ratio of US$1.00=HK$7.80, a fixed exchange rate maintained between Hong Kong and United States derived from the Hong Kong Monetary Authority pegging HK$ and US$ monetary policy. Exchange gains or losses arising from foreign currency transactions are included in the determination of net income/loss for the respective periods. All of our revenue/expenses transactions are transacted in the functional currencies. We have not entered into any material transactions that are either originated, or to be settled, in currencies other than the HK$.
Fair value of financial instruments	Fair value of financial instruments The carrying values of the Group’s financial instruments, including cash and cash equivalents, trade and other receivables, deposits, trade and other payables approximate their fair values due to the short-term maturity of such instruments. The carrying amounts of borrowings approximate their fair values because the applicable interest rates approximate current market rates.
Basic and diluted earnings per share	Basic and diluted earnings per share The Group computes earnings per share (“EPS’) in accordance with FASB Accounting Standard Codification Topic 260 (“ASC 260”) “Earnings Per Share”, and SEC Staff Accounting Bulletin No. 98 (“SAB 98”). ASC 260 requires companies with complex capital structures to present basic and diluted EPS. Basic EPS is measured as the income or loss available to common shareholders divided by the weighted average common shares outstanding for the period. Diluted EPS is similar to basic EPS but presents the dilutive effect on a per share basis of potential common shares (e.g., convertible securities, options, and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential common shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. The calculation of diluted weighted average common shares outstanding for six months ended June 30, 2016 is based on the estimate fair value of the Group’s common stock during such periods applied to options using the treasury stock method to determine if they are dilutive. Effective on October 19, 2011, each of ten (10) shares of the Company’s Common Stock, par value $.001 per share, issued and outstanding immediately prior to the Effective Time, the “Old Common Stock” shall automatically and without any action on the part of the holder thereof, be reclassified as and changed into one (1) share of the Company’s outstanding Common Stock, the “New Common Stock.” The following tables are a reconciliation of the weighted average shares used in the computation of basic and diluted earnings per share for the periods presented: Six Months Ended Jun 30, 2016 Six Months Ended Jun 30, 2015 (unaudited) (unaudited) $ $ Numerator for basic and diluted earnings per share: Net (Loss)/Income (91,849) (492,524) Denominator: Basic weighted average shares 18,725,003 18,725,003 Effect of dilutive securities - - Diluted weighted average shares 18,725,003 18,725,003 Basic earnings per share: (0.49) cents (2.63) cents Diluted earnings per share: (0.49) cents (2.63) cents
Stock-Based Compensation	Stock-Based Compensation Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 718, Share- Compensation During six months ended June 30, 2016, the Group did not record stock-based compensation expense. During six months ended June 30, 2015, the Group did not record stock-based compensation expense.
Related parties transactions	Related parties transactions A related party is generally defined as (i) any person that holds 10% or more of The Group’s securities and their immediate families, (ii) the Group’s management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with the Group, or (iv) anyone who can significantly influence the financial and operating decisions of the Group. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties.
Commitments and contingencies	Commitments and contingencies Liabilities for loss contingencies arising from claims, assessments, litigation, fines and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.
Recently issued accounting pronouncements	Recently issued accounting pronouncements The FASB has issued ASU No. 2015-07 about Topic 820, Fair Value Measurement, which permits a reporting entity, as a practical expedient, to measure the fair value of certain investments using the net asset value per share of the investment. The amendments in this Update remove the requirement to categorize within the fair value hierarchy all investments for which fair value is measured using the net asset value per share practical expedient. The amendments also remove the requirement to make certain disclosures for all investments that are eligible to be measured at fair value using the net asset value per share practical expedient. Rather, those disclosures are limited to investments for which the entity has elected to measure the fair value using that practical expedient. The amendments in this Update apply to reporting entities that elect to measure the fair value of an investment within the related scope by using the net asset value per share (or its equivalent) practical expedient. The FASB has issued Accounting Standards Update 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent). The amendments apply to reporting entities that elect to measure the fair value of an investment using the net asset value per share (or its equivalent) practical expedient. Topic 820, Fair Value Measurement, permits a reporting entity, as a practical expedient, to measure the fair value of certain investments using the net asset value per share of the investment. Currently, investments valued using the practical expedient are categorized within the fair value hierarchy on the basis of whether the investment is redeemable with the investee at net asset value on the measurement date, never redeemable with the investee at net asset value, or redeemable with the investee at net asset value at a future date. For investments that are redeemable with the investee at a future date, a reporting entity must consider the length of time until those investments become redeemable to determine the classification within the fair value hierarchy. The amendments remove the requirement to categorize within the fair value hierarchy all investments for which fair value is measured using the net asset value per share practical expedient. The amendments also remove the requirement to make certain disclosures for all investments that are eligible to be measured at fair value using the net asset value per share practical expedient. Rather, those disclosures are limited to investments for which the entity has elected to measure the fair value using that practical expedient. The amendments are effective for public business entities for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years. A reporting entity should apply the amendments retrospectively to all periods presented. The retrospective approach requires that an investment for which fair value is measured using the net asset value per share practical expedient be removed from the fair value hierarchy in all periods presented in an entity’s financial statements. Earlier application is permitted. FASB has issued No. 2016-07 “Topic 323, Investments—Equity Method and Joint Ventures: Simplifying the Transition to the Equity Method of Accounting,” which aims to identify, evaluate, and improve areas of generally accepted accounting principles (GAAP) for which cost and complexity can be reduced while maintaining or improving the usefulness of the information provided to users of financial statements. The amendments in this Update affect all entities that have an investment that becomes qualified for the equity method of accounting as a result of an increase in the level of ownership interest or degree of influence. The amendments in this Update are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2016. The amendments should be applied prospectively upon their effective date to increases in the level of ownership interest or degree of influence that result in the adoption of the equity method. Earlier application is permitted. The FASB has issued No. 2016-08 “Topic 606, Revenue from Contracts with Customers: Principal versus Agent Considerations (Reporting Revenue Gross versus Net),” which requires the entity to determine whether the nature of its promise is to provide good or service to the customer (that is, the entity is a principal) or to arrange for the good or service to be provided to the customer by the other party (that is, the entity is an agent). This determination is based upon whether the entity controls the good or the service before it is transferred to the customer. The amendments in this Update affect entities with transactions included within the scope of Topic 606. The core principle of the guidance in Topic 606 is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The amendments in this Update affect the guidance in Accounting Standards Update 2014-09, Revenue from Contracts with Customers (Topic 606), which is not yet effective. The effective date and transition requirements for the amendments in this Update are the same as the effective date and transition requirements of Update 2014-09. Accounting Standards Update No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date, defers the effective date of Update 2014-09 by one year. The FASB has issued No. 2016-09 “Topic 718, Compensation—Stock Compensation: Improvements to Employee Share-Based Payment Accounting,” which aims to identify, evaluate, and improve areas of generally accepted accounting principles (GAAP) for which cost and complexity can be reduced while maintaining or improving the usefulness of the information provided to users of financial statements. The amendments in this Update affect all entities that issue share-based payment awards to their employees. The areas for simplification in this Update involve several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The amendments eliminate the guidance in Topic 718 that was indefinitely deferred shortly after the issuance of FASB Statement No. 123 (revised 2004), Share-Based Payment. For public business entities, the amendments in this Update are effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. For all other entities, the amendments are effective for annual periods beginning after December 15, 2017, and interim periods within annual periods beginning after December 15, 2018. Early adoption is permitted for any entity in any interim or annual period. The FASB has issued No. 2016-10 “Topic 606, Revenue from Contracts with Customers: Identifying Performance Obligations and Licensing.” The amendments in this Update do not change the core principle of the guidance in Topic 606. Rather, the amendments in this Update clarify the following two aspects of Topic 606: identifying performance obligations and the licensing implementation guidance, while retaining the related principles for those areas. The amendments in this Update clarify that contractual provisions that, explicitly or implicitly, require an entity to transfer control of additional goods or services to a customer (for example, by requiring the entity to transfer control of additional rights to use or rights to access intellectual property that the customer does not already control) should be distinguished from contractual provisions that, explicitly or implicitly, define the attributes of a single promised license (for example, restrictions of time, geographical region, or use). The amendments in this Update affect the guidance in Accounting Standards Update 2014-09, Revenue from Contracts with Customers (Topic 606), which is not yet effective. The Company has considered all new accounting pronouncements and has concluded that there are no new pronouncements that may have a material impact on results of operations, financial condition, or cash flows, based on current information.

Summary of significant accoun19

Summary of significant accounting policies (Tables)	6 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
Schedule of Depreciation Rates	Six Months Ended Jun 30, 2016 Six Months Ended Jun 30, 2015 (unaudited) (unaudited) $ $ Numerator for basic and diluted earnings per share: Net (Loss)/Income (91,849) (492,524) Denominator: Basic weighted average shares 18,725,003 18,725,003 Effect of dilutive securities - - Diluted weighted average shares 18,725,003 18,725,003 Basic earnings per share: (0.49) cents (2.63) cents Diluted earnings per share: (0.49) cents (2.63) cents

Notes payables and accrued li20

Notes payables and accrued liabilities (Tables)	6 Months Ended
	Jun. 30, 2016
Payables and Accruals [Abstract]
Schedule of Notes payables and accrued liabilities	Jun 30, Dec 31, 2016 2015 (unaudited) (audited) $ $ Accrued expenses 425,909 408,387 Notes payables* 75,000 - 500,909 408,387

Amount due from _ to related 21

Amount due from / to related party (Tables)	6 Months Ended
	Jun. 30, 2016
Related Party Transaction, Due from (to) Related Party [Abstract]
Schedule of Amount Due from Related Party	Jun 30 Dec 31 2016 2015 (unaudited) (audited) $ $ Amount due from related party 11,779 14,490 Amount due to related party - -

Interest expenses (Tables)

Interest expenses (Tables)	6 Months Ended
	Jun. 30, 2016
Interest Expense [Abstract]
Schedule of Interest Expense	For the Six months ended June 30, Apr 15, 2011 (Inception) Through Jun 30, 2016 2016 2015 $ $ $ Interest expense 199 - 214 Total 199 - 214

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2016
Fair Value Disclosures [Abstract]
Schedule of Fair Value of Assets and Liabilities	Fair Value Measurements at reporting date using June 30, 2016 Quoted Price in active Markets for identical assets (level 1) Significant Other Observable Inputs (Level 2) Significant Other Unobservable Inputs (Level 3) $ $ $ $ Assets Restricted cash - - - - Cash and cash equivalents 3,557 3,557 - - Fair Value Measurements at reporting date using December 31, 2015 Quoted Price in active Markets for identical assets (level 1) Significant Other Observable Inputs (Level 2) Significant Other Unobservable Inputs (Level 3) $ $ $ $ Assets Restricted cash - - - - Cash and cash equivalents 173 173 - -

Corporation information (Detail

Corporation information (Details)	Jan. 13, 2015USD ($)$ / sharesshares	Dec. 08, 2014USD ($)shares	Nov. 03, 2014USD ($)shares	Jul. 08, 2014USD ($)shares	Jun. 30, 2016$ / sharesshares	May 31, 2016shares	Nov. 15, 2013USD ($)shares	Oct. 31, 2013USD ($)	Sep. 30, 2013shares	Aug. 31, 2013shares	Jul. 31, 2013shares	Jun. 30, 2013shares	May 31, 2013USD ($)shares	Apr. 30, 2013USD ($)	Mar. 31, 2013USD ($)shares	Oct. 19, 2011$ / shares	Mar. 31, 2009USD ($)$ / sharesshares	Mar. 31, 2006shares	Jun. 30, 2016USD ($)$ / shares	Jun. 30, 2015USD ($)	Dec. 31, 2013USD ($)shares	Jun. 30, 2016USD ($)$ / shares	Dec. 31, 2015$ / shares	Mar. 31, 2015USD ($)	Oct. 29, 2014USD ($)	Aug. 01, 2014USD ($)$ / sharesshares
Business Acquisition [Line Items]
Percent of common shares acquired					26.142%	26.662%													26.142%			26.142%
Price per share issued | $ / shares					$ 0.005												$ 0.30		$ 0.005			$ 0.005
Issuance of common stock, shares | shares	140,000	100,000	160,000	300,000	18,725,003	18,725,003							15,000,000				2,400,000
Proceeds from Issuance of common stock | $	$ 42,000	$ 30,000	$ 80,000	$ 150,000									$ 75,000				$ 624,000			$ 42,000		$ 360,576
Term of warrant	2 years
Exercise price | $ / shares	$ 0.40
Shares redeemed during period | shares																	2,500,000
Reverse stock split ratio																10
Common stock, par value per share | $ / shares					$ 0.0001											$ 0.001	$ 0.001		$ 0.0001			$ 0.0001	$ 0.0001
Stock issued for services, shares | shares									850,000	850,000	850,000	1,700,000									4,250,000
Stock issued for services | $																					$ 85,000
Officers compensation | $								$ 10,000						$ 4,250							$ 21,250
Website development cost agreed upon | $																									$ 150,000
Common shares acquired | shares					4,895,000	4,992,500
Bao Shinn Holidays Limited [Member]
Business Acquisition [Line Items]
Ownership interest in subsidiary					55.00%														55.00%			55.00%
OODI [Member]
Business Acquisition [Line Items]
Shares issued in business acquisition | shares															1,485,000
Proceeds from transfer of equity | $															$ 100,000
Acquisition of Bao Shinn International Express Limited [Member]
Business Acquisition [Line Items]
Shares issued in acquisition | shares																		16,500,000
Percent of common shares acquired																		100.00%
Olive Oils Direct Dot Com [Member]
Business Acquisition [Line Items]
Consideration from disposal of operating unit | $																								$ 1,000
OODI [Member]
Business Acquisition [Line Items]
Consideration from disposal of operating unit | $																								$ 1,000
Common stock [Member]
Business Acquisition [Line Items]
Payment obligation | $							$ 16,825
Forfeited or cancelled | shares							3,365,000
Green Standard Technologies Inc [Member]
Business Acquisition [Line Items]
Common stock, par value per share | $ / shares																										$ 0.0001
Common stock, shares subscribed, value | $																										$ 100
Common stock, shares subscribed, shares | shares																										1,000,000
Mr. Wei Liang [Member]
Business Acquisition [Line Items]
Common shares acquired | shares					4,895,000	4,992,500

Description of Business (Detail

Description of Business (Details) - USD ($)	6 Months Ended
	Jun. 30, 2016	Mar. 31, 2015	Oct. 29, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Website development cost agreed upon			$ 150,000
OODI [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration from disposal of operating unit		$ 1,000
Filing Services Convertible Promissory Note [Member]
Short-term Debt [Line Items]
Convertible promissory notes outstanding	$ 360,000
Prepayment for professional fees	$ 360,000
Interest rate on convertible promissory note	8.00%
Cancellation of debt amount	$ 360,000
Compliance Services Convertible Promissory Note [Member]
Short-term Debt [Line Items]
Convertible promissory notes outstanding	450,000
Prepayment for professional fees	$ 450,000
Interest rate on convertible promissory note	8.00%
Cancellation of debt amount	$ 450,000
Distribution And Business Development Convertible Promissory Note [Member]
Short-term Debt [Line Items]
Convertible promissory notes outstanding	550,000
Prepayment for professional fees	$ 550,000
Interest rate on convertible promissory note	8.00%
Cancellation of debt amount	$ 550,000

Going concern (Details)

Going concern (Details) - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Going concern [Abstract]
Accumulated loss	$ 1,683,300	$ 1,591,451

Summary of significant accoun27

Summary of significant accounting policies (Details)	1 Months Ended							3 Months Ended		6 Months Ended		9 Months Ended	12 Months Ended			63 Months Ended
	Oct. 31, 2013USD ($)	Sep. 30, 2013shares	Aug. 31, 2013shares	Jul. 31, 2013shares	Jun. 30, 2013shares	Apr. 30, 2013USD ($)	Oct. 19, 2011$ / shares	Jun. 30, 2016USD ($)$ / sharesshares	Jun. 30, 2015USD ($)$ / sharesshares	Jun. 30, 2016USD ($)$ / sharesshares	Jun. 30, 2015USD ($)$ / sharesshares	Dec. 31, 2012USD ($)	Dec. 31, 2015USD ($)$ / shares	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)shares	Jun. 30, 2016USD ($)$ / shares	Mar. 31, 2009$ / shares
Accounting Policies [Abstract]
Reverse stock split ratio							10
Common stock, par value per share | $ / shares							$ 0.001	$ 0.0001		$ 0.0001			$ 0.0001			$ 0.0001	$ 0.001
Net (Loss)/Income | $								$ (51,293)	$ (420,276)	$ (91,849)	$ (492,524)	$ (336)				$ (944,896)
Basic weighted average shares | shares								18,725,000	18,725,000	18,725,000	18,725,000
Effect of dilutive securities | shares
Diluted weighted average shares | shares								18,725,000	18,725,000	18,725,000	18,725,000
Basic earnings per share: | $ / shares								$ (0.27)	$ (2.44)	$ (0.49)	$ (2.63)
Diluted earnings per share: | $ / shares								(0.27)	$ (2.44)	(0.49)	$ (2.63)
Stock issued for services, shares | shares		850,000	850,000	850,000	1,700,000										4,250,000
Stock issued for services | $															$ 85,000
Shares Issued, Price Per Share | $ / shares								$ 0.005		$ 0.005						$ 0.005	$ 0.30
Officers compensation | $	$ 10,000					$ 4,250									$ 21,250
Foreign currency translation ratio								7.80		7.80						7.80

Summary of significant accoun28

Summary of significant accounting policies (Schedule of Foreign Currency Translation) (Details)	Jun. 30, 2016
Accounting Policies [Abstract]
Year end HK$ : US$ exchange rate	7.80

Income taxes (Details)

Income taxes (Details)	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Income Tax Disclosure [Abstract]
Hong Kong profits tax rate	16.50%	16.50%

Notes payables and accrued li30

Notes payables and accrued liabilities (Narrative) (Details) - USD ($)	1 Months Ended
	Jun. 30, 2016	May 31, 2016
Payables and Accruals [Abstract]
Proceeds from promissory notes payable	$ 45,000	$ 30,000
Interest rate	5.00%	5.00%
Maturity date	Jun. 21, 2017	May 26, 2017

Notes payables and accrued li31

Notes payables and accrued liabilities (Details) - USD ($)		Jun. 30, 2016	Dec. 31, 2015
Payables and Accruals [Abstract]
Accrued expenses		$ 425,909	$ 408,387
Notes payable	[1]	75,000
Notes payables and accrued liabilities		$ 500,909	$ 408,387
[1]	On May 27, 2016, the Company issued the promissory notes to a non-related third party in the sum of $30,000 with 5% annual interest rate. All interest, principal and other costs hereunder shall be due and payable on May 26, 2017. On June 22, 2016, the Company issued the promissory notes to a non-related third party in the sum of $45,000 with 5% annual interest rate. All interest, principal and other costs hereunder shall be due and payable on June 21, 2017.

Amount due from _ to related 32

Amount due from / to related party (Details) - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Related Party Transaction, Due from (to) Related Party [Abstract]
Amount due from related party	$ 11,779	$ 14,490
Amount due to related party

Interest expenses (Details)

Interest expenses (Details) - USD ($)	3 Months Ended		6 Months Ended		63 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016
Interest Expense [Abstract]
Interest Expense	$ 199		$ 199		$ 214

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted cash
Cash and cash equivalents	3,557	173
Quoted Price in active Markets for identical assets (level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted cash
Cash and cash equivalents	3,557	173
Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted cash
Cash and cash equivalents
Significant Other Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted cash
Cash and cash equivalents