China SHESAYS Medical Cosmetology (CSAY) Inactive 10-K15 Apr 142012 FY Annual reportFinancial data

Company Profile

Document_And_Entity_Informatio

Document And Entity Information (USD $)	12 Months Ended
Document And Entity Information (USD $)	Dec. 31, 2012	Apr. 14, 2014	Jun. 29, 2012
Document and Entity Information [Abstract]	'	'	'
Entity Registrant Name	'CHINA SHESAYS MEDICAL COSMETOLOGY INC.	'	'
Document Type	'10-K	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Common Stock, Shares Outstanding	'	18,600,012	'
Entity Public Float	'	'	$1,640,568
Amendment Flag	'false	'	'
Entity Central Index Key	'0001401371	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Voluntary Filers	'No	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Document Period End Date	31-Dec-12	'	'
Document Fiscal Year Focus	'2012	'	'
Document Fiscal Period Focus	'FY	'	'

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
CURRENT ASSETS	'	'	'	'	'	'
Cash and cash equivalents	$839,794	$1,556,774	$772,599	$512,602	$383,476	$1,029,280
Restricted cash	0	0	0	395,664	393,174	0
Inventories, net	646,054	756,483	636,085	683,057	713,372	521,254
Other current assets and prepaid expenses	1,162,484	715,978	738,350	710,119	686,779	626,877
Due from related companies	0	367,867	748,035	272,533	247,700	0
Due from directors	1,010,571	4,636	24,620	26,619	25,537	0
Due from related party	771,779	0	0	0	0	52,821
Total Current Assets	4,430,682	3,401,738	2,919,689	2,600,594	2,450,038	2,230,232
PROPERTY AND EQUIPMENT, NET	9,130,485	9,572,501	10,068,240	10,191,803	10,576,167	6,008,198
DEFERRED TAX ASSETS	479,583	468,394	629,083	655,281	639,494	389,847
TOTAL ASSETS	14,040,750	13,442,633	13,617,012	13,447,678	13,665,699	8,628,277
CURRENT LIABILITIES	'	'	'	'	'	'
Accounts payable	819,422	724,027	987,188	1,134,693	1,152,018	725,386
Notes payable	3,804,331	3,793,567	4,117,638	2,590,805	1,788,158	910,332
Deferred revenue	143,260	181,298	88,035	84,940	71,656	24,441
Other payables and accrued liabilities	3,940,398	3,009,419	3,047,528	4,088,901	5,326,369	1,757,975
Accrued liquidated damages and interest	1,414,713	1,388,515	1,362,316	1,336,118	1,309,919	0
Income tax payable	467,915	514,765	491,017	887,071	798,548	706,450
Sales tax payable and other taxes payable	11,018	2,801	6,971	15,132	16,064	13,487
Due to CEO and a director	0	57,170	15,068	103,573	97,293	0
Due to related company	50,407	0	2,376	2,374	0	0
Total Current Liabilities	10,651,464	9,671,562	10,118,137	10,243,607	10,560,025	4,138,071
COMMITMENTS AND CONTINGENCIES	'	'	'	'	'	'
China Shesays Stockholders' equity	'	'	'	'	'	'
Preferred stock, $0.001 par value, 5,000,000 shares authorized, none issued or outstanding as of December 31, 2012 and 2011 and 2010; none issued or outstanding as of September 30, 2012; none issued or outstanding as of June 30, 2012; none issued or outstanding as of March 31, 2012	0	0	0	0	0	0
Common stock, $0.001 par value, 65,849,200 shares authorized, 18,600,012 shares issued and outstanding as of December 31, 2012 and 2011 and 2010; 18,600,012 shares issued and outstanding as of September 30, 2012; 18,600,012 shares issued and outstanding as of June 30, 2012; 18,600,012 shares issued and outstanding as of March 31, 2012	18,600	18,600	18,600	18,600	18,600	18,600
Additional paid-in capital	2,173,540	2,173,540	2,173,540	2,166,401	2,166,401	2,160,485
(Accumulated deficit)/retained earnings	'	'	'	'	'	'
Unappropriated	108,223	594,324	334,501	41,209	-26,334	1,640,050
Appropriated	643,704	555,755	555,755	555,755	555,755	429,566
Accumulated other comprehensive income	301,058	286,379	281,015	293,228	263,740	109,892
Total China Shesays Stockholders' Equity	3,245,125	3,628,598	3,363,411	3,075,193	2,978,162	4,358,593
Noncontrolling interest	144,161	142,473	135,464	128,878	127,512	131,613
Total Stockholders' Equity	3,389,286	3,771,071	3,498,875	3,204,071	3,105,674	4,490,206
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$14,040,750	$13,442,633	$13,617,012	$13,447,678	$13,665,699	$8,628,277

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) (USD $)	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Preferred stock, par value (in Dollars per share)	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Preferred stock, shares authorized	5,000,000	5,000,000	5,000,000	5,000,000	5,000,000	5,000,000
Preferred stock, shares issued	0	0	0	0	0	0
Preferred stock, shares outstanding	0	0	0	0	0	0
Common stock, par value (in Dollars per share)	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Common stock, shares authorized	65,849,200	65,849,200	65,849,200	65,849,200	65,849,200	65,849,200
Common stock, shares issued	18,600,012	18,600,012	18,600,012	18,600,012	18,600,012	18,600,012
Common stock, shares outstanding	18,600,012	18,600,012	18,600,012	18,600,012	18,600,012	18,600,012

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) (USD $)	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Jun. 30, 2012	Jun. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Customer service revenue	'	'	'	'	'	'	'	'	'	'	'	'	'
Cosmetic surgery services	$2,741,464	$2,149,203	$2,159,753	$1,808,799	$1,530,619	$1,693,758	$4,308,956	$3,224,377	$7,050,420	$5,033,176	$9,546,425	$7,259,711	$6,195,516
Professional medical beauty services	2,896,570	2,775,125	2,681,741	1,992,726	2,441,374	1,623,916	5,456,866	4,065,290	8,353,436	6,058,016	11,088,551	8,236,803	4,940,433
Cosmetic dentistry services	23,297	49,188	30,183	54,789	28,879	27,509	79,371	56,388	102,668	111,177	131,895	144,229	427,427
Sales of goods	406,785	302,289	214,287	224,312	211,402	229,946	516,576	441,348	923,361	665,660	1,282,249	885,515	609,855
Total Revenue	6,068,116	5,275,805	5,085,964	4,080,626	4,212,274	3,575,129	10,361,769	7,787,403	16,429,885	11,868,029	22,049,120	16,526,258	12,173,231
Cost of service revenue	'	'	'	'	'	'	'	'	'	'	'	'	'
Cosmetic surgery services	-750,995	-587,492	-563,283	-335,660	-215,550	-374,705	-1,150,775	-590,255	-1,901,770	-925,915	-2,417,915	-1,706,684	-1,762,733
Professional medical beauty services	-576,825	-619,851	-689,596	-369,938	-409,718	-330,600	-1,309,447	-740,318	-1,886,272	-1,110,256	-2,717,720	-1,866,617	-847,827
Cosmetic dentistry services	-22,517	-32,598	-31,858	-33,986	-20,116	-19,985	-64,456	-40,101	-86,973	-74,087	-83,067	-114,011	-164,928
Cost of goods sold	-182,054	-148,832	-124,871	-89,894	-76,343	-80,285	-273,703	-156,628	-455,757	-246,522	-702,438	-413,184	-228,078
Depreciation	-525,543	-493,015	-497,460	-215,919	-192,049	-187,033	-990,475	-379,082	-1,516,018	-595,001	-2,024,080	-1,134,288	-349,328
Total Cost of Revenue	-2,057,934	-1,881,788	-1,907,068	-1,045,397	-913,776	-992,608	-3,788,856	-1,906,384	-5,846,790	-2,951,781	-7,945,220	-5,234,784	-3,352,894
GROSS PROFIT	4,010,182	3,394,017	3,178,896	3,035,229	3,298,498	2,582,521	6,572,913	5,881,019	10,583,095	8,916,248	14,103,900	11,291,474	8,820,337
OPERATING EXPENSES	'	'	'	'	'	'	'	'	'	'	'	'	'
Selling, general and administrative expenses	1,462,624	1,341,823	1,229,409	1,642,474	1,485,863	806,792	2,571,232	2,292,655	4,033,856	3,935,129	5,764,815	5,435,395	3,860,858
Advertising costs	1,772,535	1,374,368	1,607,146	1,291,847	961,155	688,034	2,981,513	1,649,189	4,754,048	2,941,036	6,480,068	4,882,356	3,014,871
Professional and consultant fees	149,164	175,891	99,350	39,995	88,642	107,121	275,242	195,763	424,406	235,758	646,872	719,838	716,910
Depreciation	44,274	47,659	45,461	31,550	28,750	28,157	93,120	56,907	137,394	88,457	246,081	132,500	197,071
Total Operating Expenses	3,428,597	2,939,741	2,981,366	3,005,866	2,564,410	1,630,104	5,921,107	4,194,514	9,349,704	7,200,380	13,137,836	11,170,089	7,789,710
INCOME FROM OPERATIONS	581,585	454,276	197,530	29,363	734,088	952,417	651,806	1,686,505	1,233,391	1,715,868	966,064	121,385	1,030,627
OTHER INCOME (EXPENSES)	'	'	'	'	'	'	'	'	'	'	'	'	'
Other income	1,118	685	148	1,542	21	7	833	28	1,951	1,570	9,368	4,578	4,574
Interest income	8,698	13,561	226	250	375	171	13,787	546	22,485	796	15,032	1,087	5,128
Interest expenses	-108,544	-102,807	-53,173	-30,862	-18,127	-7,745	-155,980	-25,872	-264,524	-56,734	-389,543	-198,415	-48,852
Imputed interest	0	0	0	0	0	0	0	0	0	0	0	0	-250
Other expenses	-19,018	-13,271	-3,198	-13,044	-1,692	-23,477	-16,469	-25,169	-35,487	-38,213	-70,713	-22,170	-41,530
Liquidated damages	0	0	0	0	0	0	0	0	0	0	0	-1,200,000	0
Total Other Expenses, net	-117,746	-101,832	-55,997	-42,114	-19,423	-31,044	-157,829	-50,467	-275,575	-92,581	-435,856	-1,414,920	-80,930
INCOME (LOSS) FROM OPERATIONS BEFORE TAXES	463,839	352,444	141,533	-12,751	714,665	921,373	493,977	1,636,038	957,816	1,623,287	530,208	-1,293,535	949,697
Income tax expenses	-196,986	-52,568	-72,622	-78,478	-62,192	-297,542	-125,190	-359,734	-322,176	-438,212	-291,061	-250,694	-424,737
NET INCOME (LOSS)	266,853	299,876	68,911	-91,229	652,473	623,831	368,787	1,276,304	635,640	1,185,075	239,147	-1,544,229	524,960
Net (income)/loss attributable to noncontrolling interest	-7,030	-6,584	-1,368	18,577	18,367	9,339	-7,952	27,706	-14,982	27,916	-16,641	4,034	19,607
NET INCOME (LOSS) ATTRIBUTABLE TO CHINA SHESAYS COMMON STOCKHOLDERS	259,823	293,292	67,543	-72,652	670,840	633,170	360,835	1,304,010	620,658	1,212,991	222,506	-1,540,195	544,567
OTHER COMPREHENSIVE INCOME	'	'	'	'	'	'	'	'	'	'	'	'	'
Total foreign currency translation gain	5,364	-12,213	29,488	62,897	75,101	15,720	17,275	90,821	22,639	153,718	37,318	153,848	108,972
Add: foreign currency translation (gain) loss attributable to noncontrolling interest	-21	67	-67	-201	-347	28	0	-319	-21	-520	8	-67	502
Foreign currency translation gains attributable to China Shesays common stockholders	5,343	-12,146	29,421	62,696	74,754	15,748	17,275	90,502	22,618	153,198	37,326	153,781	109,474
COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO CHINA SHESAYS COMMON SOCKHOLDERS	$265,166	$281,146	$96,964	($9,956)	$745,594	$648,918	$378,110	$1,394,512	$643,276	$1,366,189	$259,832	($1,386,414)	$654,041
Net income (loss) per share - basic and diluted (in Dollars per share)	$0.01	$0.02	$0.01	($0.01)	$0.04	$0.03	$0.02	$0.07	$0.03	$0.07	$0.01	($0.09)	$0.03
Weighted average number of shares outstanding during the year - basic and diluted (in Shares)	18,000,012	18,000,012	18,000,012	18,600,012	18,600,012	18,600,012	18,000,012	18,600,012	18,000,012	18,600,012	18,000,012	18,000,012	16,170,417

CONCOLIDATED_STATEMENTS_OF_CAS

CONCOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended		6 Months Ended		9 Months Ended		12 Months Ended
CONCOLIDATED STATEMENTS OF CASH FLOWS (USD $)	Mar. 31, 2012	Mar. 31, 2011	Jun. 30, 2012	Jun. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
CASH FLOWS FROM OPERATING ACTIVITIES	'	'	'	'	'	'	'	'	'
Net income (loss)	$68,911	$623,831	$368,787	$1,276,304	$635,640	$1,185,075	$239,147	($1,544,229)	$524,960
Adjusted to reconcile net income (loss) to cash provided by operating activities:	'	'	'	'	'	'	'	'	'
Depreciation - cost of service revenue	497,460	187,033	990,475	379,082	1,516,018	595,001	2,024,080	1,134,288	349,328
Depreciation - operating expenses	45,461	28,157	93,120	56,907	137,394	88,457	246,081	132,500	197,071
Deferred income taxes	11,757	-13,114	14,888	-157,178	174,569	-322,255	164,891	-231,550	-384,725
Impairment losses on other receivables	782	0	782	0	781	0	7,854	1,252	146,873
Loss on disposal of property and equipment	394	482	6,253	1,053	11,701	235	11,713	2,338	14,613
Imputed interest	0	0	0	0	0	0	0	0	250
Liquidated damages and interest	26,199	0	52,397	0	78,596	0	104,794	1,309,919	0
(Increase) decrease in:	'	'	'	'	'	'	'	'	'
Inventories	34,885	69,867	82,283	31,679	-39,556	-78,149	72,926	-170,234	-168,458
Other current assets and prepaid expenses	-19,804	-254,635	-47,547	-242,572	-26,541	-507,587	-477,903	-37,629	-226,685
Due from directors	-922	0	1,096	0	21,058	0	-984,364	-25,120	0
Due from related companies	0	0	0	0	0	0	122,790	-119,895	0
Due from CEO and a director	0	0	0	0	0	0	-771,412	0	0
Increase (decrease) in:	'	'	'	'	'	'	'	'	'
Accounts payable	-24,656	-56,812	-172,900	-222,207	-434,402	98,286	-341,546	393,578	192,802
Deferred revenue	12,850	14,541	15,878	19,797	109,427	17,713	71,003	45,565	-701
Other payables and accrued liabilities	-284,955	333,707	-542,586	116,108	-795,695	772,279	237,280	1,780,546	698,339
Income tax payable	83,596	310,453	-313,131	94,407	-288,209	321,997	-336,789	65,185	633,748
Sales tax payable and other taxes payable	-1,035	918	-9,206	532	-13,362	-5,594	-5,171	2,050	5,806
Due to CEO and a director	5,673	0	-82,909	0	-40,670	0	-98,016	95,705	0
Net cash provided by operating activities	456,596	1,244,428	457,680	1,353,912	1,046,749	2,165,458	287,358	2,834,269	1,983,221
CASH FLOWS FROM INVESTING ACTIVITIES	'	'	'	'	'	'	'	'	'
Purchase of property and equipment	-1,083,807	-842,231	-2,291,377	-2,237,047	-2,155,844	-3,172,641	-2,412,347	-4,014,388	-4,416,540
Proceeds from disposal of property and equipment	0	129,171	0	130,013	0	130,838	0	134,329	0
Due from stockholders	0	52,821	0	52,821	0	52,821	0	53,859	-52,821
Net cash used in investing activities	-1,083,807	-660,239	-2,291,377	-2,054,213	-2,155,844	-2,988,982	-2,412,347	-3,826,200	-4,469,361
CASH FLOWS FROM FINANCING ACTIVITIES	'	'	'	'	'	'	'	'	'
Decrease (increase) in restricted cash	0	0	395,939	-386,787	395,694	-391,972	396,096	-386,757	0
Bank loan borrowed	2,594,788	911,799	4,117,768	1,739,117	4,114,802	1,750,146	4,119,551	1,758,973	887,587
Bank loan repaid	-1,802,245	-911,799	-1,800,732	-917,740	-2,115,752	-923,560	-2,118,473	-928,218	-43,146
Due from related companies	-20,923	0	-496,241	0	-119,074	0	126,750	-123,762	0
Due to stockholders	0	75,983	0	0	0	0	0	0	0
Due to related company	0	0	0	0	0	0	50,384	0	-20,790
Net proceeds from stock issuance in private placement	0	0	0	0	0	0	0	0	1,104,000
Contribution by stockholders	'	5,916	7,139	5,916	7,139	5,916	7,139	5,916	50,182
Contribution by a noncontrolling stockholder	0	0	0	0	0	0	0	0	151,722
Net cash provided by financing activities	771,620	81,899	2,223,873	440,506	2,282,809	440,530	2,581,447	326,152	2,129,555
EFFECT OF EXCHANGE RATES ON CASH	-15,283	-617	-1,053	11,397	-416	50,936	-140	19,975	14,133
NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS	129,126	665,471	389,123	-248,398	1,173,298	-332,058	456,318	-645,804	-342,452
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	383,476	1,029,280	383,476	1,029,280	383,476	1,029,280	383,476	1,029,280	1,371,732
CASH AND CASH EQUIVALENTS AT END OF YEAR	512,602	1,694,751	772,599	780,882	1,556,774	697,222	839,794	383,476	1,029,280
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION	'	'	'	'	'	'	'	'	'
Cash paid for interest expenses	26,974	7,745	103,583	25,872	185,928	56,734	284,749	88,496	48,852
Cash paid for income tax	$1,810	$203	$429,613	$423,456	$439,111	$439,427	$466,900	$450,123	$175,714

CONSOLIDATED_STATEMENTS_OF_CHA

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (USD $)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings, Unappropriated [Member]	Retained Earnings, Appropriated [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Noncontrolling Interest [Member]	Total
Balance at Dec. 31, 2010	'	$2,160,485	$1,640,050	$429,566	$109,892	$131,613	$4,358,593
Balance (in Shares) at Dec. 31, 2010	'	'	'	'	'	'	18,600,012
Net income (loss) for the year	'	'	-1,540,195	'	'	-4,034	-1,540,195
Foreign currency translation gain	'	'	'	'	153,848	-67	153,848
Contribution by stockholders	'	5,916	'	'	'	'	5,916
Transfer to statutory surplus reserve	'	'	-126,189	126,189	'	'	'
Balance at Dec. 31, 2011	18,600	2,166,401	-26,334	555,755	263,740	127,512	2,978,162
Balance (in Shares) at Dec. 31, 2011	18,600,012	'	'	'	'	'	18,600,012
Balance at Dec. 31, 2009	13,500	1,011,153	1,373,765	151,284	418	0	2,550,120
Balance (in Shares) at Dec. 31, 2009	13,500,012	'	'	'	'	'	'
Net income (loss) for the year	'	'	544,567	'	'	-19,607	544,567
Foreign currency translation gain	'	'	'	'	109,474	-502	109,474
Stock issued in connection with recapitalization	4,500	-4,500	'	'	'	'	'
Stock issued in connection with recapitalization (in Shares)	4,500,000	'	'	'	'	'	'
Stock issued in connection with private placement	600	1,103,400	'	'	'	'	1,104,000
Stock issued in connection with private placement (in Shares)	600,000	'	'	'	'	'	'
Contribution by stockholders	'	50,182	'	'	'	'	50,182
Contribution to registered capital of a subsidiary by a noncontrolling stockholder	'	'	'	'	'	151,722	'
Imputed interest	'	250	'	'	'	'	250
Transfer to statutory surplus reserve	'	'	-278,282	278,282	'	'	'
Balance at Dec. 31, 2010	18,600	2,160,485	1,640,050	429,566	109,892	131,613	4,358,593
Balance (in Shares) at Dec. 31, 2010	18,600,012	'	'	'	'	'	18,600,012
Balance at Dec. 31, 2011	18,600	2,166,401	-26,334	555,755	263,740	127,512	2,978,162
Balance (in Shares) at Dec. 31, 2011	18,600,012	'	'	'	'	'	18,600,012
Net income (loss) for the year	'	'	222,506	'	'	16,641	222,506
Foreign currency translation gain	'	'	'	'	37,318	8	37,318
Contribution by stockholders	'	7,139	'	'	'	'	7,139
Transfer to statutory surplus reserve	'	'	-87,949	87,949	'	'	'
Balance at Dec. 31, 2012	$18,600	$2,173,540	$108,223	$643,704	$301,058	$144,161	$3,245,125
Balance (in Shares) at Dec. 31, 2012	18,600,012	'	'	'	'	'	18,600,012

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION

3 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2012

Jun. 30, 2012

Sep. 30, 2012

Dec. 31, 2012

Dec. 31, 2011

Accounting Policies [Abstract]

Significant Accounting Policies [Text Block]

NOTE 4 SIGNIFICANT ACCOUNTING POLICIES

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION

(A) Basics of consolidation

(A) Organization

The accompanying unaudited condensed consolidated financial statements for the three months ended March 31, 2012 and 2011 include the financial statements of China Shesays, its wholly owned subsidiaries, Perfect Support, Chengdu Boan and the contractually controlled affiliate, Sichuan Shesays and its wholly owned subsidiaries, Leshan Jiazhou Shesays, Zigong Shesays and 80% owned subsidiary, Yibin Shesays, The noncontrolling interest represents the noncontrolling stockholders’ 20% proportionate share of the results of Yibin Shesays.

The accompanying unaudited condensed consolidated financial statements for the three and six months ended June 30, 2012 and 2011 include the financial statements of China Shesays, its wholly owned subsidiaries, Perfect Support, Chengdu Boan and the contractually controlled affiliate, Sichuan Shesays and its wholly owned subsidiaries, Fanya Shesays, Leshan Jiazhou Shesays, Zigong Shesays and 80% owned subsidiary, Yibin Shesays, The noncontrolling interest represents the noncontrolling stockholders’ 20% proportionate share of the results of Yibin Shesays.

The accompanying unaudited condensed consolidated financial statements for the three and nine months ended September 30, 2012 and 2011 include the financial statements of China Shesays, its wholly owned subsidiaries, Perfect Support, Chengdu Boan and the contractually controlled affiliate, Sichuan Shesays and its wholly owned subsidiaries, Fanya Shesays, Leshan Jiazhou Shesays, Zigong Shesays and 80% owned subsidiary, Yibin Shesays, The noncontrolling interest represents the noncontrolling stockholders’ 20% proportionate share of the results of Yibin Shesays.

Klean Kast Solutions, Inc., the predecessor of China Shesays as defined below, was incorporated under the laws of the State of Nevada on January 18, 2002. On April 22, 2007, Klean Kast Solutions, Inc. was renamed as SN Strategies Corp.

All significant inter-company balances and transactions have been eliminated in consolidation.

Perfect Support Limited (“Perfect Support”) was incorporated in the British Virgin Islands (“BVI”) on January 15, 2010 as an investment holding company. Through its wholly owned subsidiary, Chengdu Boan Investment Management Co., Limited (“Chengdu Boan”), the Company is principally engaged in providing consultancy services on medical beauty services, cosmetic surgery services and cosmetic dentistry services in the People’s Republic of China (“PRC”). Chengdu Boan was incorporated in the PRC as a wholly-owned foreign enterprise on April 27, 2010. In accordance with its business permit, Chengdu Boan’s right of operation expires on April 27, 2040 and is renewable on expiry.

(B) Use of estimates

Sichuan Shesays Cosmetology Hospital Company Limited (“Sichuan Shesays”) was incorporated in the PRC on May 30, 2005 as a limited liability company. Sichuan Shesays is a clinic for providing professional medical beauty services, cosmetic surgery services and cosmetic dentistry services to customers in the PRC. In accordance with its business permit, the Company’s right of operation expires on May 30, 2025.

The preparation of the consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidation financial statements and the reported amounts of revenue and expenses during the reporting period.

On April 27, 2010, Chengdu Boan entered into a series of contractual agreements (collectively known as the “Restructuring Agreements”, see note 2) with Sichuan Shesays and the stockholders of Sichuan Shesays in which Chengdu Boan assumed the management of the business activities of Sichuan Shesays and its subsidiaries, if any, from time to time, Sichuan Shesays and its subsidiaries agreed to pay 100% of its residual return to Chengdu Boan. Through this arrangement, Sichuan Shesays and its subsidiaries, if any, became contractually controlled subsidiaries of Chengdu Boan. Based on these contractual arrangements, the Company considers Sichuan Shesays and its subsidiaries to be Variable Interest Entities (“VIEs”) under ASC 810 “Consolidation of Variable Interest Entities, an Interpretation of ARB No.51” and Perfect Support through Chengdu Boan is the primary beneficiary of Sichuan Shesays and its subsidiaries (See note 2). Accordingly, Sichuan Shesays and its subsidiaries should be consolidated under ASC 810. Immediately prior to the transaction completed on April 27, 2010, both the five directors who owned 90% of Perfect Support and the 100% stockholder of Chengdu Boan owned 100% of the registered capital of Sichuan Shesays.

On April 27, 2010, Chengdu Boan entered into a series of contractual agreements (collectively known as the “Restructuring Agreements” see note 2) with Sichuan Shesays and the stockholders of Sichuan Shesays in which Chengdu Boan assumed the management of the business activities of Sichuan Shesays and its subsidiaries, if any, from time to time, Sichuan Shesays and its subsidiaries agreed to pay 100% of its residual return to Chengdu Boan. Through this arrangement, Sichuan Shesays and its subsidiaries, if any, became contractually controlled subsidiaries of Chengdu Boan. Based on these contractual arrangements, the Company considers Sichuan Shesays and its subsidiaries to be Variable Interest Entities (“VIEs”) under ASC 810 “Consolidation of Variable Interest Entities, an Interpretation of ARB No.51” and Perfect Support through Chengdu Boan is the primary beneficiary of Sichuan Shesays and its subsidiaries (See note 2). Accordingly, Sichuan Shesays and its subsidiaries should be consolidated under ASC 810. Immediately prior to the transaction completed on April 27, 2010, both the five directors who owned 90% of Perfect Support, which is the 100% stockholder of Chengdu Boan owned 100% of the registered capital of Sichuan Shesays.

On June 6, 2010, SN Strategies Corp.(the “Parent”), China Shesays Medical Cosmetology Inc. (the “Merger Sub”), a Nevada corporation, wholly owned by the Parent and incorporated on May 20, 2010, Perfect Support, known as the Acquired Sub, and the stockholders of the Acquired Sub, entered into an Agreement and Plan of Merger pursuant to which the Merger Sub agreed to acquire 100% of the common stock of the Acquired Sub. In connection with the merger, the Merger Sub issued to the stockholders of the Acquired Sub 10 shares of its common stock of $0.001 each amounting to $0.01 for 50,000 shares of the Acquired Sub’s common stock of $1 each amounting to $50,000 which represents 100% of the outstanding shares of the Acquired Sub’s common stock. The 10 shares of common stock of the Merger Sub were subsequently converted to 13,500,012 shares of common stock of the Parent (“China Shesays”) (the “Reverse Merger”).

On June 6, 2010, SN Strategies Corp., (the “Parent”), China Shesays Medical Cosmetology Inc., (the “Merger Sub”), a Nevada corporation, wholly owned by the Parent and incorporated on May 20, 2010, Perfect Support, known as the Acquired Sub, and the stockholders of the Acquired Sub, entered into an Agreement and Plan of Merger pursuant to which the Merger Sub agreed to acquire 100% of the common stock of the Acquired Sub. In connection with the merger, the Merger Sub issued to the stockholders of the Acquired Sub 10 shares of its common stock of $0.001 each amounting to $0.01 for 50,000 shares of the Acquired Sub’s common stock of $1 each amounting to $50,000 which represents 100% of the outstanding shares of the Acquired Sub’s common stock. The 10 shares of common stock of the Merger Sub were subsequently converted to 13,500,012 shares of common stock of the Parent (“China Shesays”) (the “Reverse Merger”).

The consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. As shown in the consolidated financial statements, the Company had a net working capital deficit of $6,269,824 as of September 30, 2012. The continuation of the Company is dependent upon the continuing financial support of its directors and stockholders, and obtaining long-term financing, as well as achieving and maintaining a profitable level of operations through successful operation of its cosmetic clinic business. These factors, among others, indicate that the Company may be unable to continue as a going concern. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

The consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. As shown in the consolidated financial statements, the Company had a net working capital deficit of $7,643,013 as of March 31, 2012. The continuation of the Company is dependent upon the continuing financial support of its directors and stockholders, and obtaining long-term financing, as well as achieving and maintaining a profitable level of operations through successful operation of its cosmetic clinic business. These factors, among others, indicate that the Company may be unable to continue as a going concern. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

The consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. As shown in the consolidated financial statements, the Company had a net working capital deficit of $7,198,448 as of June 30, 2012. The continuation of the Company is dependent upon the continuing financial support of its directors and stockholders, and obtaining long-term financing, as well as achieving and maintaining a profitable level of operations through successful operation of its cosmetic clinic business. These factors, among others, indicate that the Company may be unable to continue as a going concern. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Concurrent with the merger, the Merger Sub merged with and into the Parent at the effective time of the merger. The Merger Sub no longer exists, and the Parent’s name was subsequently changed to the Merger Sub’s name.

Management recognizes that the Company’s continuation as a going concern is dependent upon its ability to generate sufficient cash flow to allow the Company to satisfy its obligations on a timely basis. The Company has taken a number of actions and will continue to address this situation in order to restore the Company to a sound financial position with an appropriate business strategy going forward. During the period ended September 30, 2012, the Company was able to obtain short-term loans from certain bankers and use these funds to repay short-term debts and also generated gross profit, net income and positive cash flow. Management believed that the Company would have the ability to continue to roll over short-term debt and would generate sufficient profits and substantial positive cash flows by increasing sales force in the near future.

Management recognizes that the Company’s continuation as a going concern is dependent upon its ability to generate sufficient cash flow to allow the Company to satisfy its obligations on a timely basis. The Company has taken a number of actions and will continue to address this situation in order to restore the Company to a sound financial position with an appropriate business strategy going forward. During the period ended March 31, 2012, the Company was able to obtain short-term loans from certain bankers and use these funds to repay short-term debts and also generated gross profit, net income and positive cash flow. Management believed that the Company would have the ability to continue to roll over short-term debt and would generate sufficient profits and substantial positive cash flows by increasing sales force in the near future.

Management recognizes that the Company’s continuation as a going concern is dependent upon its ability to generate sufficient cash flow to allow the Company to satisfy its obligations on a timely basis. The Company has taken a number of actions and will continue to address this situation in order to restore the Company to a sound financial position with an appropriate business strategy going forward. During the period ended June 30, 2012, the Company was able to obtain short-term loans from certain bankers and use these funds to repay short-term debts and also generated gross profit, net income and positive cash flow. Management believed that the Company would have the ability to continue to roll over short-term debt and would generate sufficient profits and substantial positive cash flows by increasing sales force in the near future.

For financial reporting purposes, the merger has been accounted for as a recapitalization of the Parent whereby the historical financial statements and operations of the Acquired Sub become the historical financial statements of the Company, with no adjustments to the carrying values of the assets and liabilities. Share and per share amounts reflect the effects of the recapitalization for all periods presented. In addition, the presentation for all periods includes equity transactions of the Acquired Sub as adjusted for the effects of the recapitalization.

(D) Cash and cash equivalents and restricted cash

On July 8, 2010, Sichuan Shesays established a PRC limited liability company, Leshan Jiazhou Shesays Junge Cosmetology Company Limited (“Leshan Jiazhou Shesays”) with a registered capital of $736,594 to which Sichuan Shesays contributed $265,984 in cash and a set of machinery valued at $470,610 in lieu of cash. Leshan Jiazhou Shesays is a clinic for providing professional medical beauty services and cosmetic surgery services to customers in the PRC. In accordance with its business permit, the Company’s right of operation expires on June 17, 2014.

For purpose of the statements of cash flows, cash and cash equivalents include cash on hand and demand deposits with a bank with a maturity of less than three months. For the purpose of the consolidated balance sheets, cash and cash equivalents comprise cash on hand and at bank, including term deposits, which are not restricted as to use.

On August 18, 2010, Sichuan Shesays together with a third party established a PRC limited liability company, Yibin Shesays Junge Cosmetology Clinic Company Limited (“Yibin Shesays”) with a registered capital of $734,981. Sichuan Shesays contributed $587,985 in cash to the registered capital of Yibin Shesays, representing 80% of the equity of Yibin Shesays. Yibin Shesays is a clinic for providing professional medical beauty services and cosmetic surgery services to customers in the PRC. In accordance with its business permit, the Company’s right of operation expires on December 31, 2014.

Restricted cash represent deposits pledged to banks for obtaining general banking facilities.

On October 20, 2010, Sichuan Shesays established a PRC limited liability company, Zigong Shesays Junge Cosmetology Clinic Company Limited (“Zigong Shesays”) with a registered capital of $751,213. Sichuan Shesays contributed $244,219 in cash and a set of machinery valued at $506,994 in lieu of cash. Zigong Shesays is a clinic for providing professional medical beauty services and cosmetic surgery services to customers in the PRC. In accordance with its business permit, the Company’s right of operation expires on October 19, 2014.

(E) Inventories

On June 8, 2012, Sichuan Shesays established a PRC limited liability company, Sichuan Fanya Shesays Cosmetology Hospital Company Limited (“Fanya Shesays”) with a registered capital of $316,196. Sichuan Shesays contributed $63,239 paid-in capital in cash to the registered capital of Fanya Shesays. Fanya Shesays is a clinic for providing professional medical beauty services and cosmetic surgery services to customers in the PRC. In accordance with its business permit, the Company’s right of operation has no expiration.

China Shesays, Perfect Support, Chengdu Boan, Sichuan Shesays, Leshan Jiazhou Shesays and Yibin Shesays and Zigong Shesays are hereinafter referred to collectively as the “Company”.

Inventories represent medical materials and finished goods – merchandise and are stated at the lower of cost or market. Cost represents invoiced value on purchases and is being calculated on a weighted average basis.

China Shesays, Perfect Support, Chengdu Boan, Sichuan Shesays, Fanya Shesays, Leshan Jiazhou Shesays and Yibin Shesays and Zigong Shesays are hereinafter referred to collectively as the “Company”.

The Company provided inventory allowances based on excess and obsolete inventories determined principally by demand for these products.

(B) Basics of consolidation

The Company provided inventory allowances based on excess and obsolete inventories determined principally by demand for these products.

(B) Basics of consolidation

(F) Property and equipment

The consolidated financial statements for the year ended December 31, 2011 and 2010 include the financial statements of China Shesays, its wholly owned subsidiaries, Perfect Support and Chengdu Boan and the contractually controlled affiliate, Sichuan Shesays and its wholly owned subsidiary, Leshan Jiazhou Shesays, Zigong Shesays and a 80% owned subsidiary, Yibin Shesays. The noncontrolling interest represents a noncontrolling stockholder’s 20% proportionate share of the results of Yibin Shesays.

(F) Property and equipment

The consolidated financial statements for the year ended December 31, 2012 and 2011 include the financial statements of China Shesays, its wholly owned subsidiaries, Perfect Support and Chengdu Boan and the contractually controlled affiliate, Sichuan Shesays and its wholly owned subsidiary, Fanya Shesays, Leshan Jiazhou Shesays, Zigong Shesays and a 80% owned subsidiary, Yibin Shesays. The noncontrolling interest represents a noncontrolling stockholder’s 20% proportionate share of the results of Yibin Shesays.

Property and equipment are stated at cost, less accumulated depreciation. Expenditures for additions, major renewals and improvements are capitalized and expenditures for maintenance and repairs are charged to expense as incurred.

All significant inter-company balances and transactions have been eliminated in consolidation.

Depreciation is provided on a straight-line basis, less estimated residual value over the assets’ estimated useful lives. The estimated useful lives are as follows:

Buildings

Years

Buildings

Years

Buildings

Years

Leasehold improvements

Years

Leasehold improvements

Years

Leasehold improvements

Years

Medical equipment

Years

The Company measures the cost of a credit point by reference to services redeemed in the prior years and the probability of redemption is estimated by the management based on the past history. Actual results may be different from the estimation.

Medical equipment

Years

Medical equipment

Years

Motor vehicles

Years

Motor vehicles

Years

Motor vehicles

Years

Office equipment

Years

(D) Going concern

Office equipment

Years

Office equipment

Years

(D) Going concern

(G) Long-lived assets

The consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. As shown in the consolidated financial statements, the Company had a net working capital deficit of $8,109,987 as of December 31, 2011, net loss for the year of $1,386,414 and net decrease in cash of $645,804 during the year ended December 31, 2011. The continuation of the Company is dependent upon the continuing financial support of its directors and stockholders, and obtaining long-term financing, as well as achieving and maintaining a profitable level of operations through successful operation of its cosmetic clinic business. These factors, among others, indicate that the Company may be unable to continue as a going concern. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

(G) Long-lived assets

The consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. As shown in the consolidated financial statements, the Company had a net working capital deficit of $6,220,782 as of December 31, 2012. The continuation of the Company is dependent upon the continuing financial support of its directors and stockholders, and obtaining long-term financing, as well as achieving and maintaining a profitable level of operations through successful operation of its cosmetic clinic business. These factors, among others, indicate that the Company may be unable to continue as a going concern. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

The Company accounts for long-lived assets under the FASB Codification Topic 360 (ASC 360) “Accounting for Goodwill and Other Intangible Assets” and “Accounting for Impairment or Disposal of Long-Lived Assets”. In accordance with ASC Topic 360, long-lived assets held and used by the Company are reviewed for impairment annually during the fourth quarter or more frequently if events or changes in circumstances indicate that the carrying amount of an asset may not be fully recoverable. For purposes of evaluating the recoverability of long-lived assets, when undiscounted future cash flows will not be sufficient to recover an asset’s carrying amount, the asset is written down to its fair value. The long-lived assets of the Company, which are subject to evaluation, consist primarily of property and equipment.

Management recognizes that the Company’s continuation as a going concern is dependent upon its ability to generate sufficient cash flow to allow the Company to satisfy its obligations on a timely basis. The Company has taken a number of actions and will continue to address this situation in order to restore the Company to a sound financial position with an appropriate business strategy going forward. During the year ended December 31, 2011, the Company was able to obtain short-term loans from certain bankers and use these funds to repay short-term debts. Considering that the revenue and gross profit was higher than last year, the net loss and net decrease in cash was primarily due to the accrued liquidated damages and pre-operating expense related to new flagship hospital under construction. Management believed that the increased sales force and the launch of new flagship hospital in the near term would generate sufficient profits and substantial positive cash flows. Management also believed that the Company would have the ability to continue to roll over short-term debt.

Management recognizes that the Company’s continuation as a going concern is dependent upon its ability to generate sufficient cash flow to allow the Company to satisfy its obligations on a timely basis. The Company has taken a number of actions and will continue to address this situation in order to restore the Company to a sound financial position with an appropriate business strategy going forward. During the year ended December 31, 2012, the Company was able to obtain short-term loans from certain bankers and use these funds to repay short-term debts. The Company also generated higher gross profit, net income and positive cash flow compared with those in the last year. Management believed that the Company would have the ability to continue to roll over short-term debt and would generate sufficient profits and substantial positive cash flows by increasing sales force in the near future.

(H) Fair value of financial instruments

(E) Cash and cash equivalents and restricted cash

(H) Fair value of financial instruments

ASC 820 Fair Value Measurements and Disclosures defines fair value as “the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price).” The standard establishes a consistent framework for measuring fair value and expands disclosure requirements about fair value measurements. ASC 820, among other things, requires us to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value.

(E) Cash and cash equivalents and restricted cash

Fair Value Hierarchy

Restricted cash as of December 31, 2011 represents deposits pledged to banks for obtaining general banking facilities of $393,174.

Fair Value Hierarchy

ASC 820 discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow) and the cost approach (cost to replace the service capacity of an asset or replacement cost). The statement utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels:

Restricted cash represents deposits pledged to banks for obtaining general banking facilities. There was no restricted cash as of December 31, 2012.

(F) Inventories

Level 1 – Valuation is based upon quoted prices for identical instruments traded in active markets.

(F) Inventories

Level 1 – Valuation is based upon quoted prices for identical instruments traded in active markets.

Level 2 – Valuation is based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market.

The Company provided inventory allowances based on excess and obsolete inventories determined principally by demand for these products.

Level 3 – Valuation is generated from model-based techniques that use significant assumptions not observable in the market. These unobservable assumptions reflect our estimates of assumptions that market participants would use in pricing the asset or liability. Valuation techniques include use of option pricing models, discounted cash flows models and similar techniques.

The Company provided inventory allowances based on excess and obsolete inventories determined principally by demand for these products.

(G) Property and equipment

Classification within the hierarchy is determined based on the lowest level of input that is significant to the fair value measurement.

(G) Property and equipment

Classification within the hierarchy is determined based on the lowest level of input that is significant to the fair value measurement

The carrying value of financial instruments of the Company, included, cash and cash equivalents, restricted cash, amounts due from related parties, other current assets and prepaid expenses, accounts payable, notes payable, deferred income, other payables and accrued liabilities and amounts due to related parties, approximate their fair values due to their short-term nature and are classified within Level 1 of the fair value hierarchy

Depreciation is provided on a straight-line basis, less estimated residual value over the assets’ estimated useful lives. The estimated useful lives are as follows:

The Company determines the fair value of the warrants using the Black-Scholes Option-Pricing model using inputs that are derived from observable and unobservable data and are therefore considered Level 2 in the fair value hierarchy. See Note 16 for further information. The Company did not have any financial instruments classified at Level 3 of the fair value hierarchy at September 30, 2012.

Depreciation is provided on a straight-line basis, less estimated residual value over the assets’ estimated useful lives. The estimated useful lives are as follows:

Buildings

Years

(I) Revenue recognition

Buildings

Years

Leasehold improvements

Years

Leasehold improvements

Years

Medical equipment

Years

(I) Revenue recognition

The Company recognizes revenue in the period in which the services are performed. The Company recognizes revenue under the provisions of ASC 605, Revenue Recognition when all of the following have occurred: persuasive evidence of arrangement with the customer, services have been performed, fees are fixed or determinable and collectability of the fees is reasonably assured. These criteria as related to the Company’s revenue are considered to have been met as follows:

Medical equipment

Years

Motor vehicles

Years

Motor vehicles

Years

Office equipment

Years

Services fees

Office equipment

Years

(H) Long-lived assets

Services fees

Revenue from rendering of services is recognized when the services are rendered. Fees received in advance for prepaid packages are recorded as deferred revenue under current liabilities and are recognized on a systematic basis in accordance with service usage. As the Company is primarily engaged in providing professional medical beauty and cosmetic services, the Company is subject to claims from customers, usually in form of demand for refund of service fee paid. The right to demand a refund of service fees exists implicitly with the customers, the Company’s policy allows for refunds only upon the Company’s authorization. Based on the historical experience on refunds incurred, the Company considers that amounts of ultimate net liability for this risk is minimal and does not accrue for the losses and costs resulting from the claims. The Company recognizes refunds of service fees as a reduction in revenue at the time when the amount of refund is agreed between the Company and the customer.

(H) Long-lived assets

Sales of goods

(I) Fair value of financial instruments

Sales of goods

The Company recognizes revenue on sales of goods when the goods are delivered and title to the goods passes to the customers provided that: (i) there are no uncertainties regarding customer acceptance; persuasive evidence of an arrangement exists; (ii) the sales price is fixed and determinable; and (iii) collectability is deemed probable. It is the Company’s policy not to allow return of goods once the goods are inspected by and delivered to the customer. Accordingly, the Company makes no allowance for potential losses arising from sales return.

(I) Fair value of financial instruments

Accrued liability for membership reward program

Fair Value Hierarchy

Accrued liability for customer rewards program

Accrued liability for membership rewards program

The Company established a free membership rewards program. Under the program, members can earn points depending on services they purchased and redeem the points toward future services. All points earned before November 30 expire on December 31 of the same year which means the rewards program only allows points earned in December to be carried over to next year. The costs associated with these incentives are included in deductions from revenue and accrued for as a current liability as members accumulate points. As members redeem points, the accrued liability is reduced accordingly.

Fair Value Hierarchy

Cash coupons

Level 1 – Valuation is based upon quoted prices for identical instruments traded in active markets.

Cash coupons

Third parties and the Company’s customers may be awarded with cash coupons. The coupons are distributed on a random and discretionary basis to induce future services and treatments and are redeemable within a short time period. The cash coupons cannot be renewed or extended. No liability is recorded when the coupons are distributed, except where redemption of the coupons will result in the services being sold at a loss. The Company recognizes a reduction in revenue as a promotional allowance for these cash coupons at the later date at which the related revenue is recognized or the date at which the coupons are distributed in accordance with ASC 605-50-25-3.

Level 1 – Valuation is based upon quoted prices for identical instruments traded in active markets.

(J) Advertising costs

The Company expenses production costs of print, radio, television and other advertisements as of the first date the advertisements take place.

(K) Income taxes

Classification within the hierarchy is determined based on the lowest level of input that is significant to the fair value measurement.

(K) Income taxes

Income taxes are accounted for under the asset and liability method in accordance with ASC 740-10. Deferred tax assets and liabilities are recognized for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using the enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in profit or loss in the period that includes the enactment date. The Company provides valuation allowances against the net deferred tax asset for amounts that are not considered more likely than not to be realized.

A tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The adoption had no effect on the Company’s financial statements.

The Company determines the fair value of the warrants using the Black-Scholes Option-Pricing model using inputs that are derived from observable and unobservable data and are therefore considered Level 2 in the fair value hierarchy. See Note 12 for further information. The Company did not have any financial instruments classified at Level 3 of the fair value hierarchy as of December 31, 2012 and 2011.

The Company determines the fair value of the warrants using the Black-Scholes Option-Pricing model using inputs that are derived from observable and unobservable data and are therefore considered Level 2 in the fair value hierarchy. See Note 13 for further information. The Company did not have any financial instruments classified at Level 3 of the fair value hierarchy as of December 31, 2011 and 2010.

Deferred tax is accounted for using the balance sheet liability method in respect of temporary differences arising from differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax basis used in the computation of assessable tax profit. In principle, deferred tax liabilities are recognized for all taxable temporary differences, and deferred tax assets are recognized to the extent that is probably that taxable profit will be available against which deductible temporary differences can be utilized. Deferred tax is calculated at the tax rates that are expected to apply to the period when the asset is realized or the liability is settled. Deferred tax is charged or credited in the profit or loss, except when it is related to items credited or charged directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when they relate to income taxes levied by the same taxation authority and the Company intends to settle its current tax asset and liabilities on a net basis.

(J) Revenue recognition

(L) Operating leases

Operating leases represent those leases under which substantially all the risks and rewards of ownership of the leased assets remain with the lessors. Rental payments under operating leases are charged to profit or loss on the straight-line basis over the period of the leases.

Services fees

(M) Foreign currency transactions

Revenue from rendering of services is recognized when the services are rendered. Fees received in advance for prepaid packages are recorded as deferred revenue under current liabilities and are recognized on a systematic basis in accordance with service usage. As the Company is primarily engaged in providing professional medical beauty and cosmetic services, the Company is subject to claims from customers, usually in form of demand for refund of service fee paid. The right to demand a refund of service fee exists implicitly with the customers, the Company’s policy allows for refund only upon the Company’s authorization. Based on the historical experience on refunds incurred, the Company considers that amounts of ultimate net liability for this risk is minimal and does not accrue for the losses and costs resulting from the claims. The Company recognizes refunds of service fees as a reduction in revenue at the time when the amount of refund is agreed between the Company and the customer. During the years ended December 31, 2011 and 2010, the amount of refund of service fees was $185,451 and $31,393 respectively.

(M) Foreign currency transactions

The functional currency of the Company is Renminbi (“RMB”). Foreign currency transactions during the year are translated to the functional currency at the approximate rates of exchange on the dates of transactions. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are translated at the approximate rates of exchange at that date. Non-monetary assets and liabilities are translated at the rates of exchange prevailing at the time the asset or liability was acquired. Exchange gains or losses are recorded in the statement of operations.

Sales of goods

The financial statements are translated into United States Dollars (“US$”) using the closing rate method. The balance sheet items are translated into US$ using the exchange rates at the respective balance sheet dates. The capital and various reserves are translated at historical exchange rates prevailing at the time of the transactions while income and expenses items are translated at the average exchange rate for the year. All exchange differences are recorded within equity.

No representation is made that RMB amounts have been, or would be, converted into US$ at the above rates. Although the Chinese government regulations now allow convertibility of RMB for current account transactions, significant restrictions still remain. Hence, such translations should not be construed as representations that RMB could be converted into US$ at that rate or any other rate.

Accrued liability for membership rewards program

The value of RMB against US$ and other currencies may fluctuate and is affected by, among other things, changes in China’s political and economic conditions, Any significant revaluation of RMB may materially affect the Company’s financial condition in terms of US$ reporting.

The value of RMB against US$ and other currencies may fluctuate and is affected by, among other things, changes in China’s political and economic conditions. Any significant revaluation of RMB may materially affect the Company’s financial condition in terms of US$ reporting.

(N) Other comprehensive income

Cash coupons

(N) Other comprehensive income

(K) Advertising costs

The Company expenses production costs of print, radio, television and other advertisements as of the first date the advertisements take place. Advertising costs included in selling, general and administrative expenses were $6,480,068 and $4,882,356 for the years ended December 31, 2012 and 2011 respectively. As of December 31, 2012 and 2011, advertising and production costs prepayments of approximately nil and $10,252 respectively, were recorded in other current assets and prepaid expenses in the balance sheets.

The Company expenses production costs of print, radio, television and other advertisements as of the first date the advertisements take place. Advertising costs included in selling, general and administrative expenses were $4,882,356 and $3,014,871 for the years ended December 31, 2011 and 2010 respectively. As of December 31, 2011 and 2010, advertising and production costs prepayments of approximately $10,252 and $83,006 respectively, were recorded in other current assets and prepaid expenses in the balance sheets.

(L) Income taxes

(M) Operating leases

(N) Foreign currency transactions

The exchange rates used to translate amounts in RMB into US$ for the purposes of preparing the financial statements were as follows:

31-Dec-11

31-Dec-10

31-Dec-12

31-Dec-11

Balance sheet items, except for share capital, additional paid-in capital and retained earnings as of

US$1=B6.3585

US$1=B6.5910

Balance sheet items, except for share capital, additional paid-in capital and retained earnings as of

US$1=B6.3086

US$1=B6.3585

Amounts included in the statements of operations and cash flows for the year ended

US$1=B6.4640

US$1=B6.7599

Amounts included in the statements of operations and cash flows for the year ended

US$1=B6.3116

US$1=B6.4640

The translation gain recorded for the years ended December 31, 2011 and 2010 was $153,781 and $109,474 respectively.

The translation gain recorded for the years ended December 31, 2012 and 2011 was $37,326 and $153,781 respectively.

(O) Other comprehensive income

The foreign currency translation gain or loss resulting from translation of the financial statements expressed in RMB to US$ is reported as other comprehensive income in the statements of operations and stockholders’ equity. Other comprehensive gain for the years ended December 31, 2011 and 2010 was $153,781 and $109,474 respectively.

(P) Income (loss) per share

Basic income (loss) per share is computed by dividing income (loss) available to stockholders by the weighted average number of shares outstanding during the year, but excluding 600,000 “Make Good Shares” according to “Make Good Escrow Agreement” in November 2010 (see note 4). Diluted income (loss) per share is computed similar to basic income (loss) per share except that the denominator is increased to include the number of additional shares that would have been outstanding if the potential shares had been issued and if the additional shares were diluted. For the year ended December 31, 2011, there were no potentially dilutive securities.

Basic income (loss) per share is computed by dividing income (loss) available to stockholders by the weighted average number of shares outstanding during the year, but excluding 600,000 “Make Good Shares” according to “Make Good Escrow Agreement” in November 2010 (see note 3). Diluted income (loss) per share is computed similar to basic income (loss) per share except that the denominator is increased to include the number of additional shares that would have been outstanding if the potential shares had been issued and if the additional shares were diluted. For the year ended December 31, 2012, there were no potentially dilutive securities.

(Q) Segments

ASC 280, Segment provides annual and interim reporting standards for an enterprise’s business segments and related disclosures about its products, services, geographical areas and major customers.

(Q) Segments

Operating segments are defined as components of an enterprise for which separate financial information is available and evaluated regularly by the chief operating decision-maker in deciding how to allocate resources and in assessing performance. The Company is organized as, and operate in, one reportable segment, providing professional medical beauty and cosmetic services. The Company’s chief operating decision-maker reviews consolidated financial information, given the economic characteristics of the similar nature of its services and products, the type of customer and the method of distribution.

ASC 280, Segment provides annual and interim reporting standards for an enterprise’s business segments and related disclosures about its products, services, geographical areas and major customers.

VARIABLE_INTEREST_ENTITIES

VARIABLE INTEREST ENTITIES	3 Months Ended			6 Months Ended			9 Months Ended			12 Months Ended
	Mar. 31, 2012			Jun. 30, 2012			Sep. 30, 2012			Dec. 31, 2012	Dec. 31, 2011
Accounting Policies [Abstract]	'			'			'			'	'
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	'NOTE 5 VARIABLE INTEREST ENTITIES			'			'NOTE 5 VARIABLE INTEREST ENTITIES			'	'
	The Company accounts for Variable Interest Entities (“VIE”) in accordance with ASC 810. As a result of the adoption of ASU 2009-17, consolidations (Topic 810) – Improvements to Financial Reporting by Enterprises Involved with Variable Interest Entities, effective January 1, 2010, ASC 810 requires the consolidation of VIEs in which a company has both the power to direct the activities of the VIEs that most significantly impact the VIEs’ economic performance and the obligation to absorb losses or the right to receive the benefits from the VIEs that could potentially be significant to the VIEs. The Company has applied the requirements of ASC 810 on a prospective basis from the date of adoption. The Company assesses all newly created entities and those with which the Company becomes involved to determine whether such entities are VIEs and, if so, whether or not the Company is their primary beneficiary.			NOTE 5 VARIABLE INTEREST ENTITIES			The Company accounts for Variable Interest Entities (“VIE”) in accordance with ASC 810. As a result of the adoption of ASU 2009-17, consolidations (Topic 810) – Improvements to Financial Reporting by Enterprises Involved with Variable Interest Entities, effective January 1, 2010, ASC 810 requires the consolidation of VIEs in which a company has both the power to direct the activities of the VIEs that most significantly impact the VIEs’ economic performance and the obligation to absorb losses or the right to receive the benefits from the VIEs that could potentially be significant to the VIEs. The Company has applied the requirements of ASC 810 on a prospective basis from the date of adoption.			2. VARIABLE INTEREST ENTITIES	2. VARIABLE INTEREST ENTITIES

	On April 27, 2010, the Company through its PRC subsidiary, Chengdu Boan entered into a series of contractual arrangements consisting of four agreements with Sichuan Shesays and the stockholders of Sichuan Shesays. Those four agreements and their consequences are described below.			The Company accounts for Variable Interest Entities (“VIE”) in accordance with ASC 810. As a result of the adoption of ASU 2009-17, consolidations (Topic 810) – Improvements to Financial Reporting by Enterprises Involved with Variable Interest Entities, effective January 1, 2010, ASC 810 requires the consolidation of VIEs in which a company has both the power to direct the activities of the VIEs that most significantly impact the VIEs’ economic performance and the obligation to absorb losses or the right to receive the benefits from the VIEs that could potentially be significant to the VIEs. The Company has applied the requirements of ASC 810 on a prospective basis from the date of adoption.			The Company assesses all newly created entities and those with which the Company becomes involved to determine whether such entities are VIEs and, if so, whether or not the Company is their primary beneficiary.			The Company accounts for Variable Interest Entities (“VIE”) in accordance with ASC 810. As a result of the adoption of ASU 2009-17, consolidations (Topic 810) – Improvements to Financial Reporting by Enterprises Involved with Variable Interest Entities, effective January 1, 2010, ASC 810 requires the consolidation of VIEs in which a company has both the power to direct the activities of the VIEs that most significantly impact the VIEs’ economic performance and the obligation to absorb losses or the right to receive the benefits from the VIEs that could potentially be significant to the VIEs. The Company has applied the requirements of ASC 810 on a prospective basis from the date of adoption.	The Company accounts for Variable Interest Entities (“VIE”) in accordance with ASC 810. As a result of the adoption of ASU 2009-17, consolidations (Topic 810) – Improvements to Financial Reporting by Enterprises Involved with Variable Interest Entities, effective January 1, 2010, ASC 810 requires the consolidation of VIEs in which a company has both the power to direct the activities of the VIEs that most significantly impact the VIEs’ economic performance and the obligation to absorb losses or the right to receive the benefits from the VIEs that could potentially be significant to the VIEs. The Company has applied the requirements of ASC 810 on a prospective basis from the date of adoption.

	(i)	an exclusive service agreement, pursuant to which Sichuan Shesays and its subsidiaries irrevocably entrust to Chengdu Boan the right of management and operation of Sichuan Shesays and its subsidiaries and the responsibilities and authorities of their stockholders and directors of Sichuan Shesays and its subsidiaries. In return, Sichuan Shesays and its subsidiaries agreed to pay 100% of its residual return, if any, from time to time, as management fee to Chengdu Boan.		The Company assesses all newly created entities and those with which the Company becomes involved to determine whether such entities are VIEs and, if so, whether or not the Company is their primary beneficiary.			On April 27, 2010, the Company through its PRC subsidiary, Chengdu Boan entered into a series of contractual arrangements consisting of four agreements with Sichuan Shesays and the stockholders of Sichuan Shesays. Those four agreements and their consequences are described below.			The Company assesses all newly created entities and those with which the Company becomes involved to determine whether such entities are VIEs and, if so, whether or not the Company is their primary beneficiary.	The Company assesses all newly created entities and those with which the Company becomes involved to determine whether such entities are VIEs and, if so, whether or not the Company is their primary beneficiary.

	(ii)	a voting rights proxy agreement, pursuant to which the stockholders of Sichuan Shesays and its subsidiaries have granted the personnel designated by Chengdu Boan the right to appoint directors and senior management of Sichuan Shesays and its subsidiaries and to exercise all of their other voting rights as stockholders of Sichuan Shesays and its subsidiaries, as the case may be, as provided under the articles of association of each such entity;		On April 27, 2010, the Company through its PRC subsidiary, Chengdu Boan entered into a series of contractual arrangements consisting of four agreements with Sichuan Shesays and the stockholders of Sichuan Shesays. Those four agreements and their consequences are described below.			(i)	an exclusive service agreement, pursuant to which Sichuan Shesays and its subsidiaries irrevocably entrust to Chengdu Boan the right of management and operation of Sichuan Shesays and its subsidiaries and the responsibilities and authorities of their stockholders and directors of Sichuan Shesays and its subsidiaries. In return, Sichuan Shesays and its subsidiaries agreed to pay 100% of its residual return, if any, from time to time, as management fee to Chengdu Boan.		On April 27, 2010, the Company through its PRC subsidiary, Chengdu Boan entered into a series of contractual arrangements consisting of four agreements with Sichuan Shesays and the stockholders of Sichuan Shesays. Those four agreements and their consequences are described below.	On April 27, 2010, the Company through its PRC subsidiary, Chengdu Boan entered into a series of contractual arrangements consisting of four agreements with Sichuan Shesays and the stockholders of Sichuan Shesays. Those four agreements and their consequences are described below.

	(iii)	a call option agreement, pursuant to which:		(i)	an exclusive service agreement, pursuant to which Sichuan Shesays and its subsidiaries irrevocably entrust to Chengdu Boan the right of management and operation of Sichuan Shesays and its subsidiaries and the responsibilities and authorities of their stockholders and directors of Sichuan Shesays and its subsidiaries. In return, Sichuan Shesays and its subsidiaries agreed to pay 100% of its residual return, if any, from time to time, as management fee to Chengdu Boan.		(ii)	a voting rights proxy agreement, pursuant to which the stockholders of Sichuan Shesays and its subsidiaries have granted the personnel designated by Chengdu Boan the right to appoint directors and senior management of Sichuan Shesays and its subsidiaries and to exercise all of their other voting rights as stockholders of Sichuan Shesays and its subsidiaries, as the case may be, as provided under the articles of association of each such entity;		(i) an exclusive service agreement, pursuant to which Sichuan Shesays and its subsidiaries irrevocably entrust to Chengdu Boan the right of management and operation of Sichuan Shesays and its subsidiaries and the responsibilities and authorities of their stockholders and directors of Sichuan Shesays and its subsidiaries. In return, Sichuan Shesays and its subsidiaries agreed to pay 100% of its residual return, if any, from time to time, as management fee to Chengdu Boan.	(i) an exclusive service agreement, pursuant to which Sichuan Shesays and its subsidiaries irrevocably entrust to Chengdu Boan the right of management and operation of Sichuan Shesays and its subsidiaries and the responsibilities and authorities of their stockholders and directors of Sichuan Shesays and its subsidiaries. In return, Sichuan Shesays and its subsidiaries agreed to pay 100% of its residual return, if any, from time to time, as management fee to Chengdu Boan.

		(a)	neither Sichuan Shesays nor any of its subsidiaries may enter into any transaction that could materially affect its assets, liabilities, equity or operations without the prior written consent of Chengdu Boan;	(ii)	a voting rights proxy agreement, pursuant to which the stockholders of Sichuan Shesays and its subsidiaries have granted the personnel designated by Chengdu Boan the right to appoint directors and senior management of Sichuan Shesays and its subsidiaries and to exercise all of their other voting rights as stockholders of Sichuan Shesays and its subsidiaries, as the case may be, as provided under the articles of association of each such entity;		(iii)	a call option agreement, pursuant to which:		(ii) a voting rights proxy agreement, pursuant to which the stockholders of Sichuan Shesays and its subsidiaries have granted the personnel designated by Chengdu Boan the right to appoint directors and senior management of Sichuan Shesays and its subsidiaries and to exercise all of their other voting rights as stockholders of Sichuan Shesays and its subsidiaries, as the case may be, as provided under the articles of association of each such entity;	(ii) a voting rights proxy agreement, pursuant to which the stockholders of Sichuan Shesays and its subsidiaries have granted the personnel designated by Chengdu Boan the right to appoint directors and senior management of Sichuan Shesays and its subsidiaries and to exercise all of their other voting rights as stockholders of Sichuan Shesays and its subsidiaries, as the case may be, as provided under the articles of association of each such entity;

		(b)	neither Sichuan Shesays nor any of its subsidiaries will distribute any dividends without the prior written consent of Chengdu Boan; and	(iii)	a call option agreement, pursuant to which:			(a)	neither Sichuan Shesays nor any of its subsidiaries may enter into any transaction that could materially affect its assets, liabilities, equity or operations without the prior written consent of Chengdu Boan;	(iii) a call option agreement, pursuant to which:	(iii) a call option agreement, pursuant to which:

		(c)	Chengdu Boan or its designee has an exclusive option to purchase all or part of the equity interests in Sichuan Shesays, all or part of the equity interests in subsidiaries owned by Sichuan Shesays or its nominee holders, or all or part of the assets of Sichuan Shesays, in each case when and to the extent permitted by PRC law. In case of Chengdu Boan exercising the call option in its sole discretion upon the occurrence of the situation in which such call option exercise become feasible under the relevant laws in PRC, any additional consideration paid other than $1 which may be required under the laws of PRC to effect such purchase to comply with such legal formalities shall be either cancelled or returned to Sichuan Shesays immediately with no additional compensation to the owners; and		(a)	neither Sichuan Shesays nor any of its subsidiaries may enter into any transaction that could materially affect its assets, liabilities, equity or operations without the prior written consent of Chengdu Boan;		(b)	neither Sichuan Shesays nor any of its subsidiaries will distribute any dividends without the prior written consent of Chengdu Boan; and	(a) neither Sichuan Shesays nor any of its subsidiaries may enter into any transaction that could materially affect its assets, liabilities, equity or operations without the prior written consent of Chengdu Boan;	(a) neither Sichuan Shesays nor any of its subsidiaries may enter into any transaction that could materially affect its assets, liabilities, equity or operations without the prior written consent of Chengdu Boan;

					(b)	neither Sichuan Shesays nor any of its subsidiaries will distribute any dividends without the prior written consent of Chengdu Boan; and		(c)	Chengdu Boan or its designee has an exclusive option to purchase all or part of the equity interests in Sichuan Shesays, all or part of the equity interests in subsidiaries owned by Sichuan Shesays or its nominee holders, or all or part of the assets of Sichuan Shesays, in each case when and to the extent permitted by PRC law. In case of Chengdu Boan exercising the call option in its sole discretion upon the occurrence of the situation in which such call option exercise become feasible under the relevant laws in PRC, any additional consideration paid other than $1 which may be required under the laws of PRC to effect such purchase to comply with such legal formalities shall be either cancelled or returned to Sichuan Shesays immediately with no additional compensation to the owners; and	(b) neither Sichuan Shesays nor any of its subsidiaries will distribute any dividends without the prior written consent of Chengdu Boan; and	(b) neither Sichuan Shesays nor any of its subsidiaries will distribute any dividends without the prior written consent of Chengdu Boan; and
	(iv)	an equity pledge agreement pursuant to which each of stockholders of Sichuan Shesays has pledged his or her equity interest in Sichuan Shesays and its subsidiaries, as the case may be, to Chengdu Boan to secure their obligations under the relevant contractual control agreements, including but not limited to, the obligations of Sichuan Shesays and its subsidiaries under the exclusive services agreement, the call option agreement, the voting rights proxy agreement described above, and each of them has agreed not to transfer, sell, pledge, dispose of or create any encumbrance on their equity interest in Sichuan Shesays or its subsidiaries without the prior written consent of Chengdu Boan.
					(c)	Chengdu Boan or its designee has an exclusive option to purchase all or part of the equity interests in Sichuan Shesays, all or part of the equity interests in subsidiaries owned by Sichuan Shesays or its nominee holders, or all or part of the assets of Sichuan Shesays, in each case when and to the extent permitted by PRC law. In case of Chengdu Boan exercising the call option in its sole discretion upon the occurrence of the situation in which such call option exercise become feasible under the relevant laws in PRC, any additional consideration paid other than $1 which may be required under the laws of PRC to effect such purchase to comply with such legal formalities shall be either cancelled or returned to Sichuan Shesays immediately with no additional compensation to the owners; and		an equity pledge agreement pursuant to which each of stockholders of Sichuan Shesays has pledged his or her equity interest in Sichuan Shesays and its subsidiaries, as the case may be, to Chengdu Boan to secure their obligations under the relevant contractual control agreements, including but not limited to, the obligations of Sichuan Shesays and its subsidiaries under the exclusive services agreement, the call option agreement, the voting rights proxy agreement described above, and each of them has agreed not to transfer, sell, pledge, dispose of or create any encumbrance on their equity interest in Sichuan Shesays or its subsidiaries without the prior written consent of Chengdu Boan.		(c) Chengdu Boan or its designee has an exclusive option to purchase all or part of the equity interests in Sichuan Shesays, all or part of the equity interests in subsidiaries owned by Sichuan Shesays or its nominee holders, or all or part of the assets of Sichuan Shesays, in each case when and to the extent permitted by PRC law. In case of Chengdu Boan exercising the call option in its sole discretion upon the occurrence of the situation in which such call option exercise become feasible under the relevant laws in PRC, any additional consideration paid other than $1 which may be required under the laws of PRC to effect such purchase to comply with such legal formalities shall be either cancelled or returned to Sichuan Shesays immediately with no additional compensation to the owners; and	(c) Chengdu Boan or its designee has an exclusive option to purchase all or part of the equity interests in Sichuan Shesays, all or part of the equity interests in subsidiaries owned by Sichuan Shesays or its nominee holders, or all or part of the assets of Sichuan Shesays, in each case when and to the extent permitted by PRC law. In case of Chengdu Boan exercising the call option in its sole discretion upon the occurrence of the situation in which such call option exercise become feasible under the relevant laws in PRC, any additional consideration paid other than $1 which may be required under the laws of PRC to effect such purchase to comply with such legal formalities shall be either cancelled or returned to Sichuan Shesays immediately with no additional compensation to the owners; and
	In the PRC restructuring transaction described above, the Company gained indirect control of Sichuan Shesays and its subsidiaries and Sichuan Shesays and its subsidiaries are considered VIEs of the Company.						(iv)
				(iv)	an equity pledge agreement pursuant to which each of stockholders of Sichuan Shesays has pledged his or her equity interest in Sichuan Shesays and its subsidiaries, as the case may be, to Chengdu Boan to secure their obligations under the relevant contractual control agreements, including but not limited to, the obligations of Sichuan Shesays and its subsidiaries under the exclusive services agreement, the call option agreement, the voting rights proxy agreement described above, and each of them has agreed not to transfer, sell, pledge, dispose of or create any encumbrance on their equity interest in Sichuan Shesays or its subsidiaries without the prior written consent of Chengdu Boan.					(iv) an equity pledge agreement pursuant to which each of the stockholders of Sichuan Shesays has pledged his or her equity interest in Sichuan Shesays and its subsidiaries, as the case may be, to Chengdu Boan to secure their obligations under the relevant contractual control agreements, including but not limited to, the obligations of Sichuan Shesays and its subsidiaries under the exclusive services agreement, the call option agreement, the voting rights proxy agreement described above, and each of them has agreed not to transfer, sell, pledge, dispose of or create any encumbrance on their equity interest in Sichuan Shesays or its subsidiaries without the prior written consent of Chengdu Boan.	(iv) an equity pledge agreement pursuant to which each of the stockholders of Sichuan Shesays has pledged his or her equity interest in Sichuan Shesays and its subsidiaries, as the case may be, to Chengdu Boan to secure their obligations under the relevant contractual control agreements, including but not limited to, the obligations of Sichuan Shesays and its subsidiaries under the exclusive services agreement, the call option agreement, the voting rights proxy agreement described above, and each of them has agreed not to transfer, sell, pledge, dispose of or create any encumbrance on their equity interest in Sichuan Shesays or its subsidiaries without the prior written consent of Chengdu Boan.
	As required by ASC 810-10, the Company performs a qualitative assessment to determine whether the Company is the primary beneficiary of Sichuan Shesays and its subsidiaries which are identified as VIEs of the Company. A quality assessment begins with an understanding of the nature of the risks in the entity as well as the nature of the entity’s activities including terms of the contracts entered into by the entity, ownership interests issued by the entity and the parties involved in the design of the entity. The Company’s assessment on the involvement with Sichuan Shesays and its subsidiaries reveals that the Company has the absolute power to direct the most significant activities that impact the economic performance of Sichuan Shesays and its subsidiaries. Under the accounting guidance, the Company is deemed to be the primary beneficiary of Sichuan Shesays and its subsidiaries and the results of Sichuan Shesays and its subsidiaries are consolidated in the Company’s consolidated financial statements for financial reporting purposes.						In the PRC restructuring transaction described above, the Company gained indirect control of Sichuan Shesays and its subsidiaries and Sichuan Shesays and its subsidiaries are considered VIEs of the Company.
				In the PRC restructuring transaction described above, the Company gained indirect control of Sichuan Shesays and its subsidiaries and Sichuan Shesays and its subsidiaries are considered VIEs of the Company.						In the PRC restructuring transaction described above, the Company gained indirect control of Sichuan Shesays and its subsidiaries and Sichuan Shesays and its subsidiaries are considered VIEs of the Company.	In the PRC restructuring transaction described above, the Company gained indirect control of Sichuan Shesays and its subsidiaries and Sichuan Shesays and its subsidiaries are considered VIEs of the Company.
							As required by ASC 810-10, the Company performs a qualitative assessment to determine whether the Company is the primary beneficiary of Sichuan Shesays and its subsidiaries which are identified as VIEs of the Company. A quality assessment begins with an understanding of the nature of the risks in the entity as well as the nature of the entity’s activities including terms of the contracts entered into by the entity, ownership interests issued by the entity and the parties involved in the design of the entity. The Company’s assessment on the involvement with Sichuan Shesays and its subsidiaries reveals that the Company has the absolute power to direct the most significant activities that impact the economic performance of Sichuan Shesays and its subsidiaries. Under the accounting guidance, the Company is deemed to be the primary beneficiary of Sichuan Shesays and its subsidiaries and the results of Sichuan Shesays and its subsidiaries are consolidated in the Company’s consolidated financial statements for financial reporting purposes.
				As required by ASC 810-10, the Company performs a qualitative assessment to determine whether the Company is the primary beneficiary of Sichuan Shesays and its subsidiaries which are identified as VIEs of the Company. A quality assessment begins with an understanding of the nature of the risks in the entity as well as the nature of the entity’s activities including terms of the contracts entered into by the entity, ownership interests issued by the entity and the parties involved in the design of the entity. The Company’s assessment on the involvement with Sichuan Shesays and its subsidiaries reveals that the Company has the absolute power to direct the most significant activities that impact the economic performance of Sichuan Shesays and its subsidiaries. Under the accounting guidance, the Company is deemed to be the primary beneficiary of Sichuan Shesays and its subsidiaries and the results of Sichuan Shesays and its subsidiaries are consolidated in the Company’s consolidated financial statements for financial reporting purposes.						As required by ASC 810-10, the Company performs a qualitative assessment to determine whether the Company is the primary beneficiary of Sichuan Shesays and its subsidiaries which are identified as VIEs of the Company. A qualitative assessment begins with an understanding of the nature of the risks in the entity as well as the nature of the entity’s activities including terms of the contracts entered into by the entity, ownership interests issued by the entity and the parties involved in the design of the entity. The Company’s assessment of the involvement with Sichuan Shesays and its subsidiaries reveals that the Company has the absolute power to direct the most significant activities that impact the economic performance of Sichuan Shesays and its subsidiaries. Under the accounting guidance, the Company is deemed to be the primary beneficiary of Sichuan Shesays and its subsidiaries and the results of Sichuan Shesays and its subsidiaries are consolidated in the Company’s consolidated financial statements for financial reporting purposes. As of December 31, 2012, Sichuan Shesays and its subsidiaries had total assets of $13,982,934 and total liabilities of $10,213,396. As of December 31, 2011, Sichuan Shesays and its subsidiaries had total assets of $13,540,405 and total liabilities of $10,286,338.	As required by ASC 810-10, the Company performs a qualitative assessment to determine whether the Company is the primary beneficiary of Sichuan Shesays and its subsidiaries which are identified as VIEs of the Company. A qualitative assessment begins with an understanding of the nature of the risks in the entity as well as the nature of the entity’s activities including terms of the contracts entered into by the entity, ownership interests issued by the entity and the parties involved in the design of the entity. The Company’s assessment of the involvement with Sichuan Shesays and its subsidiaries reveals that the Company has the absolute power to direct the most significant activities that impact the economic performance of Sichuan Shesays and its subsidiaries. Under the accounting guidance, the Company is deemed to be the primary beneficiary of Sichuan Shesays and its subsidiaries and the results of Sichuan Shesays and its subsidiaries are consolidated in the Company’s consolidated financial statements for financial reporting purposes. As of December 31, 2011, Sichuan Shesays and its subsidiaries had total assets of $13,540,405 and total liabilities of $10,286,338. As of December 31, 2010, Sichuan Shesays and its subsidiaries had total assets of $7,621,593 (restated) and total liabilities of $4,059,585 (restated).

										As of December 31, 2012, the Company agreed to waive the management fee to be payable by Sichuan Shesays and its subsidiaries for a period of 3 years from April 27, 2010 to April 26, 2013 due to lack of liquidity as Sichuan Shesays is launching a new comprehensive hospital in Chengdu City, Sichuan Province.	As of December 31, 2011, the Company agreed to waive the management fee to be payable by Sichuan Shesays and its subsidiaries for a period of 3 years from April 27, 2010 to April 26, 2013 due to lack of liquidity as Sichuan Shesays is launching a new comprehensive hospital in Chengdu City, Sichuan Province.

PRIVATE_PLACEMENT

PRIVATE PLACEMENT	3 Months Ended	6 Months Ended	9 Months Ended	12 Months Ended
PRIVATE PLACEMENT	Mar. 31, 2012	Jun. 30, 2012	Sep. 30, 2012	Dec. 31, 2012	Dec. 31, 2011
Private Placement [Abstract]	'	'	'	'	'
Private Placement [Text Block]	'	'	'	'	'
	NOTE 6 PRIVATE PLACEMENT	NOTE 6 PRIVATE PLACEMENT	NOTE 6 PRIVATE PLACEMENT	3. PRIVATE PLACEMENT	4. PRIVATE PLACEMENT

	Securities Purchase Agreement	Securities Purchase Agreement	Securities Purchase Agreement	Securities Purchase Agreement	Securities Purchase Agreement

	On November 12, 2010, the Company completed a private placement financing pursuant to a Securities Purchase Agreement (“the Purchase Agreement”) with a group of accredited investors (the “Investors”). The Company received $1,200,000 from the Investors (as defined under Rule 501 (a) of Regulation D promulgated under the Securities Act) for an issuance of 600,000 shares of restricted common stock of the Company at $2.00 per share. The shares were not deemed as restrictive shares as of March 31, 2012.	On November 12, 2010, the Company completed a private placement financing pursuant to a Securities Purchase Agreement (the “Purchase Agreement”) with a group of accredited investors (the “Investors”). The Company received $1,200,000 from the Investors (as defined under Rule 501 (a) of Regulation D promulgated under the Securities Act) for an issuance of 600,000 shares of restricted common stock of the Company at $2.00 per share. The shares were not deemed as restrictive shares as of June 30, 2012 and 2011.	On November 12, 2010, the Company completed on a private placement financing pursuant to a Securities Purchase Agreement (the “Purchase Agreement”) with a group of accredited investors (the “Investors”). The Company received $1,200,000 from the Investors (as defined under Rule 501 (a) of Regulation D promulgated under the Securities Act) for an issuance of 600,000 shares of restricted common stock of the Company at $2.00 per share. The shares were not deemed as restrictive shares as of September 30, 2012 and 2011.		On November 12, 2010, the Company completed a private placement financing pursuant to a Securities Purchase Agreement (the “Purchase Agreement”) with a group of accredited investors (the “Investors”). The Company received $1,200,000 from the Investors (as defined under Rule 501 (a) of Regulation D promulgated under the Securities Act) for an issue of 600,000 shares of restricted common stock of the Company at $2.00 per share. The shares were not deemed as restrictive shares as of December 31, 2011.
				On November 12, 2010, the Company completed a private placement financing pursuant to a Securities Purchase Agreement (the “Purchase Agreement”) with a group of accredited investors (the “Investors”). The Company received $1,200,000 from the Investors (as defined under Rule 501 (a) of Regulation D promulgated under the Securities Act) for an issuance of 600,000 shares of restricted common stock of the Company at $2.00 per share. The shares were not deemed as restrictive shares as of December 31, 2012 and 2011.
	Under the Purchase Agreement, if the Company’s after-tax net income for the fiscal year ending December 31, 2011 was less than the Company’s after-tax net income for the fiscal year ended December 31, 2010, or if any Chinese governmental agency challenges or otherwise takes any action that adversely affects the Company’s listing of securities and the Company is unable to address such adverse effect to the reasonable satisfaction of the Investors, then the Company must pay to each Investor, as liquidated damages, an amount equal to that Investor’s purchase price plus compound interest at a rate of 8%. These shares were not redeemable and the Investors would receive their investment back, plus interest and retain the shares. The Company’s after-tax net income for the fiscal year ending December 31, 2011 was less than the Company’s after-tax net income for the fiscal year ended December 31, 2010; and there could be a possibility that Chinese governmental agency challenges or otherwise takes any action that adversely affects the Company’s listing of securities. Accordingly, the Company accrued $1,336,118 ($1,200,000 liquidated damages and $136,118 interest) as of March 31, 2012.	Under the Purchase Agreement, if the Company’s after-tax net income for the fiscal year ending December 31, 2011 was less than the Company’s after-tax net income for the fiscal year ended December 31, 2010, or if any Chinese governmental agency challenges or otherwise takes any action that adversely affects the Company’s listing of securities and the Company is unable to address such adverse effect to the reasonable satisfaction of the Investors, then the Company must pay to each Investor, as liquidated damages, an amount equal to that Investor’s purchase price plus compound interest at a rate of 8%. These shares were not redeemable and the Investors would receive their investment back, plus interest and retain the shares. The Company’s after-tax net income for the fiscal year ending December 31, 2011 was less than the Company’s after-tax net income for the fiscal year ended December 31, 2010; and there could be a possibility that Chinese governmental agency challenges or otherwise takes any action that adversely affects the Company’s listing of securities. Accordingly, the Company accrued $1,362,316 ($1,200,000 liquidated damages and $162,316 interest) as of June 30, 2012.	Under the Purchase Agreement, if the Company’s after-tax net income for the fiscal year ending December 31, 2011 was less than the Company’s after-tax net income for the fiscal year ended December 31, 2010, or if any Chinese governmental agency challenges or otherwise takes any action that adversely affects the Company’s listing of securities and the Company is unable to address such adverse effect to the reasonable satisfaction of the Investors, then the Company must pay to each Investor, as liquidated damages, an amount equal to that Investor’s purchase price plus compound interest at a rate of 8%. These shares were not redeemable and the Investors would receive their investment back, plus interest and retain the shares. The Company’s after-tax net income for the fiscal year ending December 31, 2011 was less than the Company’s after-tax net income for the fiscal year ended December 31, 2010; and there could be a possibility that Chinese governmental agency challenges or otherwise takes any action that adversely affects the Company’s listing of securities. Accordingly, the Company accrued $1,388,515 ($1,200,000 liquidated damages and $188,515 interest) as of September 30, 2012.		Under the Purchase Agreement, if the Company’s after-tax net income for the fiscal year ending December 31, 2011 was less than the Company’s after-tax net income for the fiscal year ended December 31, 2010, or if any Chinese governmental agency challenges or otherwise takes any action that adversely affects the Company’s listing of securities and the Company is unable to address such adverse effect to the reasonable satisfaction of the Investors, then the Company must pay to each Investor, as liquidated damages, an amount equal to that Investor’s purchase price plus compound interest at a rate of 8%. These shares were not redeemable and the Investors would receive their investment back, plus interest and retain the shares. The Company’s after-tax net income for the fiscal year ending December 31, 2011 was less than the Company’s after-tax net income for the fiscal year ended December 31, 2010; and there could be a possibility that Chinese governmental agency would challenge or otherwise take action that will adversely affects the Company’s listing of securities. Accordingly, the Company accrued $1,309,919 ($1,200,000 liquidated damages and $109,919 interest) as of December 31, 2011.
				Under the Purchase Agreement, if the Company’s after-tax net income for the fiscal year ending December 31, 2011 was less than the Company’s after-tax net income for the fiscal year ended December 31, 2010, or if any Chinese governmental agency challenges or otherwise takes any action that adversely affects the Company’s listing of securities and the Company is unable to address such adverse effect to the reasonable satisfaction of the Investors, then the Company must pay to each Investor, as liquidated damages, an amount equal to that Investor’s purchase price plus compound interest at a rate of 8%. These shares were not redeemable and the Investors would receive their investment back, plus interest and retain the shares. The Company’s after-tax net income for the fiscal year ending December 31, 2011 was less than the Company’s after-tax net income for the fiscal year ended December 31, 2010; and there could be a possibility that Chinese governmental agency would challenge or otherwise take action that would adversely affects the Company’s listing of securities. Accordingly, the Company accrued $1,414,713 ($1,200,000 liquidated damages and $214,713 interest) and $1,309,919 ($1,200,000 liquidated damages and $109,919 interest) as of December 31, 2012 and 2011, respectively.
	The Purchase Agreement also provided that, for a period of three years after the Closing, if the Company issues any shares of common stock for less than $2.00 per share or for no consideration (the “Additional Shares”), the per share price under the Purchase Agreement shall be reduced to the lowest price per share at which such Additional Shares are issued, granted or sold. As of December 31, 2012 and 2011, fair value of the anti-dilution feature were estimated to be nil because the Company did not intend to issue any shares of common stock at a price less than $2.00 per share.	The Purchase Agreement also provided that, for a period of three years after the Closing, if the Company issues any shares of common stock for less than $2.00 per share or for no consideration (the “Additional Shares”), the per share price under the Purchase Agreement shall be reduced to the lowest price per share at which such Additional Shares are issued, granted or sold. As of December 31, 2012 and 2011, fair value of the anti-dilution feature were estimated to be nil because the Company did not intend to issue any shares of common stock at a price less than $2.00 per share.	The Purchase Agreement also provided that, for a period of three years after the Closing, if the Company issues any shares of common stock for less than $2.00 per share or for no consideration (the “Additional Shares”), the per share price under the Purchase Agreement shall be reduced to the lowest price per share at which such Additional Shares are issued, granted or sold. As of December 31, 2012 and 2011, fair value of the anti-dilution feature were estimated to be nil because the Company did not intend to issue any shares of common stock at a price less than $2.00 per share.		The Purchase Agreement also provided that, for a period of three years after the Closing, if the Company issues any shares of common stock for less than $2.00 per share or for no consideration (the “Additional Shares”), the per share price under the Purchase Agreement shall be reduced to the lowest price per share at which such Additional Shares are issued, granted or sold. As of December 31, 2011, fair value of the anti-dilution feature was estimated to be nil because the Company did not intend to issue any shares of common stock at a price less than $2.00 per share.
				The Purchase Agreement also provided that, for a period of three years after the Closing, if the Company issues any shares of common stock for less than $2.00 per share or for no consideration (the “Additional Shares”), the per share price under the Purchase Agreement shall be reduced to the lowest price per share at which such Additional Shares are issued, granted or sold. As of December 31, 2012 and 2011, fair value of the anti-dilution feature were estimated to be nil because the Company did not intend to issue any shares of common stock at a price less than $2.00 per share.
	Make good escrow	Make good escrow	Make good escrow		Registration Rights Agreement
				Registration Rights Agreement
	In connection with the private placement, a majority stockholder of the Company and the Company entered into a make good escrow agreement with the Investors, pursuant to which a total of 600,000 shares of common stock of the Company owned by the majority stockholder were placed with an escrow agent to secure the Company’s obligation under the Purchase Agreement. The Company failed to achieve $6,400,000 net after tax income for the fiscal year ending December 31, 2011, and therefore the majority stockholder of the Company became obligated to transfer 600,000 shares of common stock of the Company to the Investors as additional consideration under the private placement. This option to receive additional shares was not bifurcated because it was considered clearly and closely related to the common stock host.	In connection with the private placement, a majority stockholder of the Company and the Company entered into a make good escrow agreement with the Investors, pursuant to which a total of 600,000 shares of common stock of the Company owned by the majority stockholder were placed with an escrow agent to secure the Company’s obligation under the Purchase Agreement. The Company failed to achieve $6,400,000 net after tax income for the fiscal year ending December 31, 2011, and therefore the majority stockholder of the Company became obligated to transfer 600,000 shares of common stock of the Company to the Investors as additional consideration under the private placement. This option to receive additional shares was not bifurcated because it was considered clearly and closely related to the common stock host.	In connection with the private placement, a majority stockholder of the Company and the Company entered into a make good escrow agreement with the Investors, pursuant to which a total of 600,000 shares of common stock of the Company owned by the majority stockholder were placed with an escrow agent to secure the Company’s obligation under the Purchase Agreement. The Company failed to achieve $6,400,000 net after tax income for the fiscal year ending December 31, 2011, and therefore the majority stockholder of the Company became obligated to transfer 600,000 shares of common stock of the Company to the Investors as additional consideration under the private placement. This option to receive additional shares was not bifurcated because it was considered clearly and closely related to the common stock host.		In connection with the offering, the Company entered into a Registration Rights Agreement that requires the Company to file a Registration Statement on Form S-1 to register the securities with the SEC within 60 days after the final closing date of the offering and use its best efforts to cause the Registration Statement to be declared effective. If the Registration Statement is not filed on or before the required filing date, then the Company shall pay liquidated damages to the investors. Such damages shall be paid in cash in an amount equal to 1% of the amount subscribed for by the investors per month (or part thereof) after the required filing date, to be paid on the first business day after the required filing date and on each monthly anniversary of said date until the Registration Statement is filed (the “Filing Penalty”). Notwithstanding the foregoing, a Company shall not be liable to any investor under this Section 4.3(a)(iv) for any events or delays occurring as a consequence of the acts or omissions of such Investor contrary to the obligations undertaken by the Investors in this Agreement. The Registration Statement was filed on January 6, 2011, prior to the required filing date. Accordingly, the Company did not accrue any liquidated damages in this regard.
				In connection with the offering, the Company entered into a Registration Rights Agreement that requires the Company to file a Registration Statement on Form S-1 to register the securities with the SEC within 60 days after the final closing date of the offering and use its best efforts to cause the Registration Statement to be declared effective. If the Registration Statement is not filed on or before the required filing date, then the Company shall pay liquidated damages to the investors. Such damages shall be paid in cash in an amount equal to 1% of the amount subscribed for by the investors per month (or part thereof) after the required filing date, to be paid on the first business day after the required filing date and on each monthly anniversary of said date until the Registration Statement is filed (the “Filing Penalty”). Notwithstanding the foregoing, a Company shall not be liable to any investor under this Section 4.3(a)(iv) for any events or delays occurring as a consequence of the acts or omissions of such Investor contrary to the obligations undertaken by the Investors in this Agreement. The Registration Statement was filed on January 6, 2011, prior to the required filing date. Accordingly, the Company did not accrue any liquidated damages in this regard.
	Warrants	Warrants	Warrants		Make Good Escrow
				Make Good Escrow
	On November 12, 2010, the Company issued a warrant to a financial advisor to purchase 48,000 shares of common stock of the Company at an exercise price of $2.00 per share. The warrant was exercisable any time from the date of issuance to June 12, 2012. See more details under Note 16.	On November 12, 2010, the Company issued a warrant to a financial advisor to purchase 48,000 shares of common stock of the Company at an exercise price of $2.00 per share. The warrant was exercisable any time from the date of issuance to June 12, 2012. As of June 30, 2012, all the warrants expired unexercised. See more details under Note 16.	On November 12, 2010, the Company issued a warrant to a financial advisor to purchase 48,000 shares of common stock of the Company at an exercise price of $2.00 per share. The warrant was exercisable any time from the date of issuance to June 12, 2012. As of September 30, 2012, all the warrants expired unexercised. See more details under Note 16.		In connection with the private placement, a majority stockholder of the Company and the Company entered into a make good escrow agreement with the Investors, pursuant to which a total of 600,000 shares of common stock of the Company owned by the majority stockholder were placed with an escrow agent (“Make Good Shares”) to secure the Company’s obligation under the Purchase Agreement. The Company failed to achieve $6,400,000 in net after tax income for the fiscal year ending December 31, 2011, and therefore the majority stockholder of the Company became obligated to transfer 600,000 shares of common stock of the Company to the Investors as additional consideration under the private placement. This option to receive additional shares was not bifurcated because it was considered clearly and closely related to the common stock host.
				In connection with the private placement, a majority stockholder of the Company and the Company entered into a make good escrow agreement with the Investors, pursuant to which a total of 600,000 shares of common stock of the Company owned by the majority stockholder were placed with an escrow agent (“Make Good Shares”) to secure the Company’s obligation under the Purchase Agreement. the Company failed to achieve $6,400,000 in net after tax income for the fiscal year ending December 31, 2011, and therefore the majority stockholder of the Company became obligated to transfer 600,000 shares of common stock of the Company to the Investors as additional consideration under the private placement. This option to receive additional shares was not bifurcated because it was considered clearly and closely related to the common stock host.
					Warrants
				Warrants
					In November 2010, the Company issued a warrant to a financial advisor to purchase 48,000 shares of common stock of the Company at an exercise price of $2.00 per share. The warrant was exercisable any time from the date of issuance to June 12, 2012. See more details under Note 12.
				In November 2010, the Company issued a warrant to a financial advisor to purchase 48,000 shares of common stock of the Company at an exercise price of $2.00 per share. The warrant was exercisable any time from the date of issuance to June 12, 2012. As of December 31, 2012, the warrant had expired unexercised. See more details under Note 11.

INVENTORIES_NET

INVENTORIES, NET	3 Months Ended					6 Months Ended					9 Months Ended					12 Months Ended
INVENTORIES, NET	Mar. 31, 2012					Jun. 30, 2012					Sep. 30, 2012					Dec. 31, 2012					Dec. 31, 2011
Inventory Disclosure [Abstract]	'					'					'					'					'
Inventory Disclosure [Text Block]	'					'					'					'					'
	NOTE 9 INVENTORIES, NET					NOTE 9 INVENTORIES, NET					NOTE 9 INVENTORIES, NET					4. INVENTORIES, NET					5. INVENTORIES, NET

		March 31,		December 31,			June 30,		December 31,			September 30,		December 31,		Inventories at December 31, 2012 and 2011, consisted of the following:					Inventories at December 31, 2011 and 2010, consisted of the following:
		2012		2011			2012		2011			2012		2011
		(unaudited)					(unaudited)					(unaudited)
	Medical materials	$	457,931	$	501,994	Medical materials	$	402,272	$	501,994	Medical materials	$	497,185	$	501,994		2012		2011			2011		2010
	Finished goods – merchandise		225,126		211,378	Finished goods – merchandise		233,813		211,378	Finished goods – merchandise		259,298		211,378
		$	683,057	$	713,372		$	636,085	$	713,372		$	756,483	$	713,372	Medical materials	$	407,031	$	501,994	Medical materials	$	501,994	$	386,634
																Finished goods - merchandise		239,023		211,378	Finished goods - merchandise		211,378		134,620
																	$	646,054	$	713,372		$	713,372	$	521,254

																For the years ended December 31, 2012 and 2011, no provision for obsolete inventories was recorded by the Company.					For the years ended December 31, 2011 and 2010, no provision for obsolete inventories was recorded by the Company.

OTHER_CURRENTS_ASSETS_AND_PREP

OTHER CURRENTS ASSETS AND PREPAID EXPENSES	3 Months Ended					6 Months Ended					9 Months Ended					12 Months Ended
OTHER CURRENTS ASSETS AND PREPAID EXPENSES	Mar. 31, 2012					Jun. 30, 2012					Sep. 30, 2012					Dec. 31, 2012					Dec. 31, 2011
Disclosure Text Block Supplement [Abstract]	'					'					'					'					'
Other Current Assets [Text Block]	'					'					'					'					'
	NOTE 10 OTHER CURRENT ASSETS AND PREPAID EXPENSES					NOTE 10 OTHER CURRENT ASSETS AND PREPAID EXPENSES					NOTE 10 OTHER CURRENT ASSETS AND PREPAID EXPENSES					5. OTHER CURRENTS ASSETS AND PREPAID EXPENSES					6. OTHER CURRENTS ASSETS AND PREPAID EXPENSES

		March 31,		December 31,			June 30,		December 31,			September 30,		December 31,		Other current assets and prepaid expenses at December 31, 2012 and 2011, consisted of the following:					Other current assets and prepaid expenses at December 31, 2011 and 2010, consisted of the following:
		2012		2011			2012		2011			2012		2011
		(unaudited)					(unaudited)					(unaudited)					2012		2011			2011		2010
	Advances to staff	$	188,681	$	172,814	Advances to staff	$	186,372	$	172,814	Advances to staff	$	277,330	$	172,814									(Restated)
	Advances to suppliers		63,263		199,296	Advances to suppliers		30,513		199,296	Advances to suppliers		22,000		199,296	Advances to staff	$	143,922	$	172,814
	Other receivables		77,584		46,620	Other receivables		109,685		46,620	Other receivables		43,192		46,620	Advances to suppliers		204,531		199,296	Advances to staff	$	172,814	$	752
	Prepaid expenses		95,713		89,930	Prepaid expenses		174,224		89,930	Prepaid expenses		167,971		89,930	Other receivables		442,166		46,620	Advances to suppliers		199,296		98,574
	Rental deposits		284,878		178,119	Rental deposits		237,556		178,119	Rental deposits		205,485		178,119	Prepaid expenses		165,797		89,930	Other receivables		46,620		61,312
		$	710,119	$	686,779		$	738,350	$	686,779		$	715,978	$	686,779	Rental deposits		206,068		178,119	Prepaid expenses		89,930		145,569
																	$	1,162,484	$	686,779	Rental deposits		178,119		320,670
																						$	686,779	$	626,877

PROPERTY_AND_EQUIPMENT_NET

PROPERTY AND EQUIPMENT, NET	3 Months Ended							6 Months Ended							9 Months Ended							12 Months Ended
PROPERTY AND EQUIPMENT, NET	Mar. 31, 2012							Jun. 30, 2012							Sep. 30, 2012							Dec. 31, 2012							Dec. 31, 2011
Property, Plant and Equipment [Abstract]	'							'							'							'							'
Property, Plant and Equipment Disclosure [Text Block]	'							'							'NOTE 11 PROPERTY AND EQUIPMENT, NET							'							'
	NOTE 11 PROPERTY AND EQUIPMENT, NET							NOTE 11 PROPERTY AND EQUIPMENT, NET								September 30,			December 31,			6. PROPERTY AND EQUIPMENT, NET							7. PROPERTY AND EQUIPMENT, NET
																2012			2011
		March 31,			December 31,				June 30,			December 31,				(unaudited)						The following is a summary of property and equipment at December 31, 2012 and 2011:							The following is a summary of property and equipment at December 31, 2011 and 2010:
		2012			2011				2012			2011
		(unaudited)							(unaudited)						Buildings	$	116,478		$	115,892			2012			2011				2011			2010
															Leasehold improvements		7,450,750			7,181,040
	Buildings	$	116,626		$	115,892		Buildings	$	116,703		$	115,892		Medical equipment		4,461,462			4,518,669		Buildings	$	116,809		$	115,892		Buildings	$	115,892		$	111,804
	Leasehold improvements		7,225,646			7,181,040		Leasehold improvements		7,399,156			7,181,040		Office equipment		1,120,681			880,010		Leasehold improvements		7,290,875			7,181,040		Leasehold improvements		7,181,040			1,314,016
	Medical equipment		4,618,283			4,518,669		Medical equipment		4,558,055			4,518,669		Motor vehicles		237,963			254,379		Medical equipment		4,485,342			4,518,669		Medical equipment		4,518,669			3,319,221
	Office equipment		895,873			880,010		Office equipment		1,110,939			880,010				13,387,334			12,949,990		Office equipment		1,260,722			880,010		Office equipment		880,010			582,302
	Motor vehicles		258,838			254,379		Motor vehicles		238,422			254,379		Less: Accumulated depreciation		(3,814,833	)		(2,373,823	)	Motor vehicles		238,638			254,379		Motor vehicles		254,379			290,751
			13,115,266			12,949,990				13,423,275			12,949,990			$	9,572,501		$	10,576,167		Deposits paid for property and equipment		179,120			-		Deposits paid for property and equipment		-			1,482,309
	Less: Accumulated depreciation		(2,923,463	)		(2,373,823	)	Less: Accumulated depreciation		(3,355,035	)		(2,373,823	)										13,571,506			12,949,990				12,949,990			7,100,403
		$	10,191,803		$	10,576,167			$	10,068,240		$	10,576,167		Depreciation expenses for the three and nine months ended September 30, 2012 and 2011 were $569,817, $247,469, $1,653,412 and $683,458 respectively.							Less: accumulated depreciation		(4,441,021	)		(2,373,823	)	Less: accumulated depreciation		(2,373,823	)		(1,092,205	)

	Depreciation expenses for the three months ended March 31, 2012 and 2011 were $542,921 and $215,190 respectively.							Depreciation expenses for the three and six months ended June 30, 2012 and 2011 were $540,674, $220,799, $1,083,595 and $435,989 respectively.														Property and equipment, net	$	9,130,485		$	10,576,167		Property and equipment, net	$	10,576,167		$	6,008,198

																						Depreciation expenses for the years ended December 31, 2012 and 2011 were $2,270,161 and $1,266,788 respectively.							Depreciation expenses for the years ended December 31, 2011 and 2010 were $1,266,788 and $546,399 respectively.

																													As of December 31, 2011 and 2010, included in deposits paid for property and equipment were advance payments of renovation costs paid on behalf of a subsidiary which was still in the process of incorporation, amounting to nil and $1,482,309, respectively.
																						As of December 31, 2012 and 2011, included in deposits paid for property and equipment were advance payments for property and equipment of a subsidiary, amounting to $179,120 and nil, respectively.

OTHER_PAYABLES_AND_ACCRUED_LIA

OTHER PAYABLES AND ACCRUED LIABILITIES	3 Months Ended					6 Months Ended					9 Months Ended					12 Months Ended
OTHER PAYABLES AND ACCRUED LIABILITIES	Mar. 31, 2012					Jun. 30, 2012					Sep. 30, 2012					Dec. 31, 2012					Dec. 31, 2011
Payables and Accruals [Abstract]	'					'					'					'					'
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	'					'					'					'					'
	NOTE 14 OTHER PAYABLES AND ACCRUED LIABILITIES					NOTE 14 OTHER PAYABLES AND ACCRUED LIABILITIES					NOTE 14 OTHER PAYABLES AND ACCRUED LIABILITIES					7. OTHER PAYABLES AND ACCRUED LIABILITIES					8. OTHER PAYABLES AND ACCRUED LIABILITIES

		March 31,		December 31,			June 30,		December 31,			September 30,		December 31,		Other payables and accrued liabilities at December 31, 2012 and 2011 consisted of the following:					Other payables and accrued liabilities at December 31, 2011 and 2010 consisted of the following:
		2012		2011			2012		2011			2012		2011
		(unaudited)					(unaudited)					(unaudited)					2012		2011			2011		2010
	Other payables	$	58,479	$	223,785	Other payables	$	139,080	$	223,785	Other payables	$	74,654	$	223,785									(Restated)
	Other payables for purchase of equipment and renovation		1,097,081		2,070,643	Other payables for purchase of equipment and renovation		311,580		2,070,643	Other payables for purchase of equipment and renovation		531,851		2,070,643	Other payables	$	270,408	$	223,785
	Other payables for advertising expenses		1,264,092		1,477,252	Other payables for advertising expenses		791,483		1,477,252	Other payables for advertising expenses		568,289		1,477,252	Other payables for purchase of equipment and renovation		421,526		2,070,643	Other payables	$	223,785	$	236,391
	Deposits from customers		215,726		216,042	Deposits from customers		185,988		216,042	Deposits from customers		218,762		216,042	Other payables for advertising expenses		1,328,943		1,477,252	Other payables for purchase of equipment and renovation		2,070,643		363,333
	Deposits from membership rewards program participants		578,425		529,808	Deposits from membership rewards program participants		690,261		529,808	Deposits from membership rewards program participants		742,682		529,808	Deposits from customers		242,170		216,042	Other payables for advertising expenses		1,477,252		-
	Accrued liabilities		875,098		808,839	Accrued liabilities		929,136		808,839	Accrued liabilities		873,181		808,839	Deposits from membership rewards program participants		835,695		529,808	Deposits from customers		216,042		231,390
		$	4,088,901	$	5,326,369		$	3,047,528	$	5,326,369		$	3,009,419	$	5,326,369	Accrued liabilities for membership rewards program		11,255		-	Deposits from membership rewards program participants		529,808		277,010
																Accrued liabilities		830,401		808,839	Accrued liabilities for membership rewards program		-		18,586
	Deposits from customers represent money received in advance for cosmetic surgery, beauty and other related services.					Deposits from customers represent money received in advance for cosmetic surgery, beauty and other related services.					Deposits from customers represent money received in advance for cosmetic surgery, beauty and other related services.						$	3,940,398	$	5,326,369	Accrued liabilities		808,839		631,265
																						$	5,326,369	$	1,757,975
	Deposits from membership rewards program participants represent the money received in advance deposited in a membership card for cosmetic surgery, beauty and other related services. Such deposits can be applied by customers to the Company’s products and services with no expiration date.					Deposits from membership rewards program participants represent the money received in advance deposited in a membership card for cosmetic surgery, beauty and other related services. Such deposits can be applied by customers to the Company’s products and services with no expiration date.					Deposits from membership rewards program participants represent the money received in advance deposited in a membership card for cosmetic surgery, beauty and other related services. Such deposits can be applied by customers to the Company’s products and services with no expiration date.					Deposits from customers represent money received in advance for cosmetic surgery, beauty and other related services.
																					Deposits from customers represent money received in advance for cosmetic surgery, beauty and other related services.
																Deposits from membership rewards program participants represent the money received in advance deposited in a membership card for cosmetic surgery, beauty and other related services. Such deposits can be applied by customers to the Company’s products and services with no expiration date.
																					Deposits from membership rewards program participants represent the money received in advance deposited in a membership card for cosmetic surgery, beauty and other related services. Such deposits can be applied by customers to the Company’s products and services with no expiration date.

NOTES_PAYABLE

NOTES PAYABLE	3 Months Ended					6 Months Ended					9 Months Ended					12 Months Ended
NOTES PAYABLE	Mar. 31, 2012					Jun. 30, 2012					Sep. 30, 2012					Dec. 31, 2012					Dec. 31, 2011
Debt Disclosure [Abstract]	'					'					'					'					'
Debt Disclosure [Text Block]	'					'					'NOTE 13 NOTES PAYABLE					'					'
	NOTE 13 NOTES PAYABLE					NOTE 13 NOTES PAYABLE					Notes payable consisted of the following:					8. NOTES PAYABLE					9. NOTES PAYABLE
												September 30,		December 31,
	Notes payable consisted of the following:					Notes payable consisted of the following:						2012		2011		Balances as of December 31, 2012 and 2011 consisted of the following:					Balances as of December 31, 2011 and 2010 consisted of the following:
		March 31,		December 31,			June 30,		December 31,			(unaudited)
		2012		2011			2012		2011													2011		2010
		(unaudited)					(unaudited)				Note payable to a bank, interest rate of 7.22% per annum, guaranteed by a third party, due June 2013, subsequently repaid at due date.	$	1,422,588	$	-		2012		2011
											Note payable to a bank, interest rate of 8.53% per annum, guaranteed by a third party, due April 2013, subsequently repaid at due date.		948,392		-						Note payable to a bank, interest rate of 7.57% per annum, guaranteed by a third party, due June 2012, subsequently repaid at due date.	$	471,809	$	-
	Note payable to a bank, interest rate of 8.53% per annum, guaranteed by a third party, due March 2013, subsequently repaid at due date.	$	949,592	$	-	Note payable to a bank, interest rate of 7.22% per annum, guaranteed by a third party, due June 2013, subsequently repaid at due date.	$	1,425,336	$	-	Note payable to a bank, interest rate of 8.53% per annum, guaranteed by a third party, due March 2013, subsequently repaid at due date.		948,392		-	Note payable to a bank, interest rate of 7.22% per annum, guaranteed by a third party, due June 2013, subsequently repaid at due date.	$	1,426,624	$	-	Note payable to a bank, interest rate of 6.56% per annum, pledged by deposits, due April 2012, subsequently repaid at due date.		372,730
	Note payable to a bank, interest rate of 7.87% per annum, guaranteed by a third party, due January 2013, subsequently repaid at due date.		474,796		-	Note payable to a bank, interest rate of 8.53% per annum, guaranteed by a third party, due April 2013, subsequently repaid at due date.		950,224		-	Note payable to a bank, interest rate of 7.87% per annum, guaranteed by a third party, due January 2013, subsequently repaid at due date.		474,195		-	Note payable to a bank, interest rate of 8.53% per annum, guaranteed by a third party, due April 2013, subsequently repaid at due date.		951,083		-	Note payable to a bank, interest rate of 6.89% per annum, guaranteed by a third party, due March 2012, subsequently repaid at due date.		943,619
	Note payable to a bank, interest rate of 7.87% per annum, guaranteed by a third party, due July 2012, subsequently repaid at due date.		316,531			Note payable to a bank, interest rate of 8.53% per annum, guaranteed by a third party, due March 2013, subsequently repaid at due date.		950,224		-	Note payable to a bank, interest rate of 7.57% per annum, guaranteed by a third party, due June 2012, subsequently repaid at due date.		-		471,809	Note payable to a bank, interest rate of 8.53% per annum, guaranteed by a third party, due March 2013, subsequently repaid at due date.		951,083		-	Note payable to a bank, interest rate of 6% per annum, guaranteed by a third party, due February 2011, subsequently repaid at due date.		-		910,332
	Note payable to a bank, interest rate of 7.57% per annum, guaranteed by a third party, due June 2012, subsequently repaid at due date.		474,796			Note payable to a bank, interest rate of 7.87% per annum, guaranteed by a third party, due January 2013, subsequently repaid at due date.		475,112		-	Note payable to a bank, interest rate of 6.56% per annum, pledged by deposits, due April 2012, subsequently repaid at due date.		-		372,730	Note payable to a bank, interest rate of 7.87% per annum, guaranteed by a third party, due January 2013, subsequently repaid at due date.		475,541		-		$	1,788,158	$	910,332
	Note payable to a bank, interest rate of 6.56% per annum, pledged by deposits, due April 2012, subsequently repaid at due date.		375,090		-	Note payable to a bank, interest rate of 7.87% per annum, guaranteed by a third party, due July 2012, subsequently repaid at due date.		316,742		-	Note payable to a bank, interest rate of 6.89% per annum, guaranteed by a third party, due March 2012, subsequently repaid at due date.		-		943,619	Note payable to a bank, interest rate of 7.57% per annum, guaranteed by a third party, due June 2012, subsequently repaid at due date.		-		471,809
	Note payable to a bank, interest rate of 7.57% per annum, guaranteed by a third party, due June 2012, subsequently repaid at due date.		-		471,809	Note payable to a bank, interest rate of 7.57% per annum, guaranteed by a third party, due June 2012, subsequently repaid at due date.		-		471,809		$	3,793,567	$	1,788,158	Note payable to a bank, interest rate of 6.56% per annum, pledged by deposits, due April 2012, subsequently repaid at due date.		-		372,730	Interest expense paid in 2011 and 2010 was $88,496 and $48,852, respectively.
	Note payable to a bank, interest rate of 6.56% per annum, pledged by deposits, due April 2012, subsequently repaid at due date.		-		372,730	Note payable to a bank, interest rate of 6.56% per annum, pledged by deposits, due April 2012, subsequently repaid at due date.		-		372,730						Note payable to a bank, interest rate of 6.89% per annum, guaranteed by a third party, due March 2012, subsequently repaid at due date.		-		943,619
	Note payable to a bank, interest rate of 6.89% per annum, guaranteed by a third party, due March 2012, subsequently repaid at due date.		-		943,619	Note payable to a bank, interest rate of 6.89% per annum, guaranteed by a third party, due March 2012, subsequently repaid at due date.		-		943,619	Interest expense paid for the three and nine months ended September 30, 2012 and 2011 were $82,345, $30,862, $185,928 and $56,734, respectively.						$	3,804,331	$	1,788,158	The guarantee provided by a third party is secured by the buildings of the Company with a net book value totaling $99,031 and $99,889 as of December 31, 2011 and 2010, respectively. Fees paid to a third party guarantor for the years ended December 31, 2011 and 2010 was $32,024 and $17,752 respectively
		$	2,590,805	$	1,788,158		$	4,117,638	$	1,788,158
											The guarantee provided by the third party is secured by buildings of the Company with net book value totaling $96,132 as of September 30, 2012. Fees paid to the third party guarantor for the three and nine months ended September 30, 2012 and 2011 was $29,378, $10,755, $88,243 and $31,863, respectively.					Interest expense paid in 2012 and 2011 was $284,749 and $88,496, respectively.					The weighted average interest rates on total loans outstanding as of December 31, 2011 and 2010, are 7.00% and 6.00% respectively.
	Interest expense paid for the three months ended March 31, 2012 and 2011 were $26,974 and $7,745, respectively.					Interest expense paid for the three and six months ended June 30, 2012 and 2011 were $76,609, $18,127, $103,583 and $25,872, respectively.
																The guarantee provided by a third party is secured by the buildings of the Company with a net book value totaling $95,268 and $99,031 as of December 31, 2012 and 2011, respectively. Fees paid to a third party guarantor for the years ended December 31, 2012 and 2011 was $117,777 and $32,024 respectively
	The guarantee provided by the third party is secured by buildings of the Company with net book value totaling $98,523 as of March 31, 2012. Fees paid to the third party guarantor for the three months ended March 31, 2012 and 2011 was $29,457 and $20,971, respectively.					The guarantee provided by the third party is secured by buildings of the Company with net book value totaling $97,453 as of June 30, 2012. Fees paid to the third party guarantor for the three and six months ended June 30, 2012 and 2011 was $29,408, nil, $58,865 and $21,108, respectively.
																The weighted average interest rates on total loans outstanding as of December 31, 2012 and 2011, are 7.95% and 7.00%, respectively.

INCOME_TAX

INCOME TAX	3 Months Ended							6 Months Ended																	9 Months Ended															12 Months Ended
INCOME TAX	Mar. 31, 2012							Jun. 30, 2012																	Sep. 30, 2012															Dec. 31, 2012						Dec. 31, 2011
Income Tax Disclosure [Abstract]	'							'																	'															'						'
Income Tax Disclosure [Text Block]	'							'																	'NOTE 15 INCOME TAX															'						'
	NOTE 15 INCOME TAX							NOTE 15 INCOME TAX																	The Company is subject to income taxes on an entity basis on income arising in or derived from the tax jurisdiction in which each entity is domiciled.															9. INCOME TAX						10. INCOME TAX

	The Company is subject to income taxes on an entity basis on income arising in or derived from the tax jurisdiction in which each entity is domiciled.							The Company is subject to income taxes on an entity basis on income arising in or derived from the tax jurisdiction in which each entity is domiciled.																	Perfect Support was incorporated in the BVI and under current laws of the BVI; income earned is not subject to income tax.															The Company is subject to income taxes on an entity basis on income arising in or derived from the tax jurisdiction in which each entity is domiciled.						The Company is subject to income taxes on an entity basis on income arising in or derived from the tax jurisdiction in which each entity is domiciled.

	Perfect Support was incorporated in the BVI and under current laws of the BVI, income earned is not subject to income tax.							Perfect Support was incorporated in the BVI and under current laws of the BVI; income earned is not subject to income tax.																	Chengdu Boan, Sichuan Shesays, Fanya Shesays, Leshan Jiazhou Shesays, Yibin Shesays and Zigong Shesays were incorporated in the PRC and are subject to PRC income tax which is computed according to the relevant laws and regulations in the PRC. The applicable tax rate is 25%. Tax losses, if any, are allowed to carry forward to offset future net income for five years. As of September 30, 2012, the Company’s PRC subsidiaries had total tax losses of $61,741 which would expire on December 31, 2015.															Perfect Support was incorporated in the BVI and under current laws of the BVI, income earned is not subject to income tax.						Perfect Support was incorporated in the BVI and under current laws of the BVI, income earned is not subject to income tax.

	Chengdu Boan, Sichuan Shesays, Leshan Jiazhou Shesays, Yibin Shesays and Zigong Shesays were incorporated in the PRC and are subject to PRC income tax which is computed according to the relevant laws and regulations in the PRC. The applicable tax rate is 25%. Tax losses, if any, are allowed to carry forward to offset future net income for five years. As of March 31, 2012, the Company’s PRC subsidiaries had total tax losses of $53,570 which would expire on December 31, 2015.							Chengdu Boan, Sichuan Shesays, Fanya Shesays, Leshan Jiazhou Shesays, Yibin Shesays and Zigong Shesays were incorporated in the PRC and are subject to PRC income tax which is computed according to the relevant laws and regulations in the PRC. The applicable tax rate is 25%. Tax losses, if any, are allowed to carry forward to offset future net income for five years. As of June 30, 2012, the Company’s PRC subsidiaries had total tax losses of $90,599 which would expire on December 31, 2015.																	The income tax expenses for the three and nine months ended September 30, 2012 and 2011 are summarized as follows:															Chengdu Boan, Sichuan Shesays, Fanya Shesays, Leshan Jiazhou Shesays, Yibin Shesays and Zigong Shesays were incorporated in the PRC and are subject to PRC income tax which is computed according to the relevant laws and regulations in the PRC. The applicable tax rate is 25%. Tax losses, if any, are allowed to carry forward to offset future net income for five years. As of December 31, 2012, the Company’s PRC subsidiaries had total tax losses of approximately $567,914 which would be expired on December 31, 2015 and 2017.						Chengdu Boan, Sichuan Shesays, Leshan Jiazhou Shesays, Yibin Shesays and Zigong Shesays were incorporated in the PRC and are subject to PRC income tax which is computed according to the relevant laws and regulations in the PRC. The applicable tax rate is 25%. Tax losses, if any, are allowed to carry forward to offset future net income for five years. As of December 31, 2011, the Company’s PRC subsidiaries had total tax losses of approximately $45,969 which would expire on December 31, 2015.

	The income tax expenses for three months ended March 31, 2012 and 2011 are summarized as follows:							The income tax expenses for three and six months ended June 30, 2012 and 2011 are summarized as follows:																			For the three months ended							For the nine months ended						The income tax expenses for the years ended December 31, 2012 and 2011 are summarized as follows:						The income tax expenses for the years ended December 31, 2011 and 2010 are summarized as follows:
																											September 30,							September 30,
			For the three months ended							For the three months ended								For the six months ended									2012		2011					2012		2011					2012		2011				2011			2010
			March 31,							June 30,								June 30,								(unaudited)							(unaudited)																	(Restated)
			2012		2011					2012			2011					2012			2011				Current – PRC			24,779			243,555				147,607			760,467		Current - PRC	$	126,170	$	482,243
		(unaudited)							(unaudited)								(unaudited)								Deferred - PRC			172,207			(165,077	)			174,569			(322,255	)	Deferred - PRC		164,891		(231,549	)	Current - PRC	$	482,244		$	809,462
	Current – PRC			60,865		310,656		Current – PRC			49,437				206,256				110,302				516,912				$	196,986		$	78,478			$	322,176		$	438,212		Income taxes, net	$	291,061	$	250,694		Deferred - PRC		(231,550	)		(384,725	)
	Deferred - PRC			11,757		(13,114	)	Deferred - PRC			3,131				(144,064	)			14,888				(157,178	)																						Income taxes, net	$	250,694		$	424,737
			$	72,622	$	297,542				$	52,568			$	62,192			$	125,190			$	359,734		The tax effects of significant items comprising deferred tax assets as of September 30, 2012 and December 31, 2011 are as follows:															The tax effects of significant items comprising deferred tax assets as of December 31, 2012 and 2011 are as follows:
																																														The tax effects of significant items comprising deferred tax assets as of December 31, 2011 and 2010 are as follows:
	The tax effects of significant items comprising deferred tax assets as of March 31, 2012 and December 31, 2011 are as follows:							The tax effects of significant items comprising deferred tax assets as of June 30, 2012 and December 31, 2011 are as follows:																			September 30,			December 31,											2012		2011
																											2012			2011										Deferred tax assets:							2011			2010
			March 31,		December 31,					June 30,				December 31,													(unaudited)													Property related, net	$	91,069	$	87,758						(Restated)
			2012		2011					2012				2011											Deferred tax assets:															Deferred revenue		32,250		11,925		Deferred tax assets:
			(unaudited)							(unaudited)															Property related, net		$	78,861		$	87,758									Pre-operating expenses/deferred expenses		132,003		489,001		Property related, net	$	87,758		$	67,034
	Deferred tax assets:							Deferred tax assets:																	Deferred revenue			45,325			11,925									Accrued liabilities		42,655		-		Deferred revenue		11,925			42,981
	Property related, net		$	95,985	$	87,758		Property related, net		$	76,254			$	87,758										Pre-operating expenses/deferred expenses			238,748			489,001									Tax losses		141,978		11,492		Pre-operating expenses/deferred expenses		489,001			204,990
	Deferred revenue			21,235		11,925		Deferred revenue			22,009				11,925										Accrued liabilities			50,509			-									Other		39,628		39,318		Accrued liabilities		-			57,724
	Pre-operating expenses/deferred expenses			485,122		489,001		Pre-operating expenses/deferred expenses			468,598				489,001										Tax losses			15,435			11,492									Total deferred tax assets, net	$	479,583	$	639,494		Tax losses		11,492			17,118
	Tax losses			13,372		11,492		Tax losses			22,630				11,492										Other			39,516			39,318															Others		39,318			-
	Other			39,567		39,318		Other			39,592				39,318										Total deferred tax assets, net		$	468,394		$	639,494									The reconciliation of income taxes computed at the statutory income tax rate to total income taxes for the years ended December 31, 2012 and 2011 is as follows:						Total deferred tax assets, net	$	639,494		$	389,847
	Total deferred tax assets, net		$	655,281	$	639,494		Total deferred tax assets, net		$	629,083			$	639,494
																									The reconciliation of income taxes computed at the statutory income tax rate to total income taxes for the three and nine months ended September 30, 2012 and 2011 is as follows:																2012		2011			The reconciliation of income taxes computed at the statutory income tax rate to total income taxes for the years ended December 31, 2011 and 2010 is as follows:
	The reconciliation of income taxes computed at the statutory income tax rate to total income taxes for the three months ended March 31, 2012 and 2011 is as follows:							The reconciliation of income taxes computed at the statutory income tax rate to total income taxes for the three and six months ended June 30, 2012 and 2011 is as follows:
																											For the three months ended							For the nine months ended						Net (loss) income before taxes	$	530,208	$	(1,293,535	)		2011			2010
			For the three months ended							For the three months ended								For the six months ended									September 30,							September 30,																(Restated)
			March 31,							June 30,								June 30,									2012			2011				2012			2011			Computed at PRC tax rate of 25%		132,552		(323,384	)
			2012		2011					2012				2011				2012				2011					(unaudited)							(unaudited)						Expenses not deductible for tax purposes		155,700		531,632		Net income (loss) before taxes	$	(1,293,535	)	$	949,697
			(unaudited)							(unaudited)								(unaudited)							Income (loss) before taxes		$	463,839		$	(12,751	)		$	957,816		$	1,623,287		Others		2,809		42,446
	Income before taxes		$	141,533	$	921,373		Income before taxes		$	352,444			$	714,665			$	493,977			$	1,636,038																	Total	$	291,061	$	250,694		Computed at PRC tax rate of 25%		(323,384	)		237,424
																									Computed at PRC tax rate of 25%			115,960			(3,188	)			239,454			405,822								Expenses not deductible for tax purposes		531,632			158,038
	Computed at PRC tax rate of 25%			35,383		230,343		Computed at PRC tax rate of 25%			88,111				178,666				123,494				409,010		Over-provision in prior year			-			-				-			(302,842	)							Others		42,446			29,275
	Non-deductible expenses			5,642		45,021		Over-provision in prior year			-				(300,933	)							(300,933	)	Non-deductible expenses			11,521			17,206				26,000			92,325								Total	$	250,694		$	424,737
	Others			31,597		22,178		Non-deductible expenses			8,838				206,637				14,480				251,657		Others			69,505			(38,227	)			56,722			140,220
	Income tax expenses		$	72,622	$	297,542		Others			(44,381	)			(22,178	)			(12,784	)			-		Valuation allowance change			-			102,687				-			102,687
								Income tax expenses		$	52,568			$	62,192			$	125,190			$	359,734		Income tax expenses		$	196,986		$	78,478			$	322,176		$	438,212

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
STOCKHOLDERS' EQUITY	Dec. 31, 2012	Dec. 31, 2011
Stockholders' Equity Note [Abstract]	'	'
Stockholders' Equity Note Disclosure [Text Block]	'	'
	10. STOCKHOLDERS’ EQUITY	11. STOCKHOLDERS’ EQUITY

	(a) Common stock	(a) Common stock

	On June 7, 2010, the Company acquired all of the issued and outstanding common stock of Perfect Support Limited, which was first incorporated in the British Virgin Islands on January 15, 2010 and is herein referred to as “Perfect Support”. As consideration for the acquisition of Perfect Support, 13,500,012 of the total 18,000,012 shares of the Company’s common stock issued and outstanding following the merger were issued to the stockholders of Perfect Support and their designees, On June 8, 2010, 12 shares of common stock of the Company were cancelled. 4,230,000 shares of the Company’s common stock were purchased by Techno Meg Limited, a majority stockholder of Perfect Support, and Leading Pioneer Limited, a minority stockholder of Perfect Support, from certain original stockholders of the Company subject to and in conjunction with and immediately after the closing of the merger, and the remaining 270,012 shares were retained by the original stockholders of the Company.	On June 7, 2010, the Company acquired all of the issued and outstanding common stock of Perfect Support Limited, which was first incorporated in the British Virgin Islands on January 15, 2010 and is herein referred to as “Perfect Support”. As consideration for the acquisition of Perfect Support, 13,500,012 of the total 18,000,012 shares of the Company’s common stock issued and outstanding following the merger were issued to the stockholders of Perfect Support and their designees, On June 8, 2010, 12 shares of common stock of the Company were cancelled. 4,230,000 shares of the Company’s common stock were purchased by Techno Meg Limited, a majority stockholder of Perfect Support, and Leading Pioneer Limited, a minority stockholder of Perfect Support, from certain original stockholders of the Company subject to and in conjunction with and immediately after the closing of the merger, and the remaining 270,012 shares were retained by the original stockholders of the Company.

	On November 5, 2010, the Company issued 600,000 shares of common stock, par value $0.001 per share at a price of $2 per share in a private placement transaction with certain investors, pursuant to a Securities Purchase Agreement entered into between the Company and the Investors (See note 4).	On November 5, 2010, the Company issued 600,000 shares of common stock, par value $0.001 per share at a price of $2 per share in a private placement transaction with certain investors, pursuant to a Securities Purchase Agreement entered into between the Company and the Investors (See note 4).

	(b) Appropriated retained earnings	(b) Appropriated retained earnings

	The Company’s PRC subsidiaries are required to make appropriation to the statutory surplus reserve at 10% of the after-tax net income annually until the total contributions equal to 50% of the entities’ registered capital. The statutory reserve funds are restricted for use to set off against prior period losses, expansion of production and operations or for the increase in the registered capital of the respective companies. This reserve is therefore not available for distribution except in liquidation.	The Company’s PRC subsidiaries are required to make appropriation to the statutory surplus reserve at 10% of the after-tax net income annually until the total contributions equal to 50% of the entities’ registered capital. The statutory reserve funds are restricted for use to set off against prior period losses, expansion of production and operations or for the increase in the registered capital of the respective companies. This reserve is therefore not available for distribution except in liquidation.

	During 2012 and 2011, the Company appropriated $87,949 and $126,189 respectively to the reserves funds based on its net income in accordance with the laws and regulations of the PRC.	During 2011 and 2010, the Company appropriated $126,189 and $278,282 respectively to the reserves funds based on its net income in accordance with the laws and regulations of the PRC.

WARRANTS

3 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2012

Jun. 30, 2012

Sep. 30, 2012

Dec. 31, 2012

Dec. 31, 2011

Warrants [Abstract]

Warrants [Text Block]

'NOTE 16 WARRANTS

NOTE 16 WARRANTS

On November 12, 2010, the Company issued 48,000 warrants with an exercise price of $2.00 per share in conjunction with the issuance of 600,000 shares of common stock in a private placement to a professional service provider pursuant to a Financial Advisory Service Agreement entered into on June 12, 2010. The warrants are exercisable at any time from June 12, 2010 to June 12, 2012. As of September 30, 2012, all the warrants expired unexercised.

11. WARRANTS

12. WARRANTS

On November 12, 2010, the Company issued 48,000 warrants with an exercise price of $2.00 per share in conjunction with the issuance of 600,000 shares of common stock in a private placement to a professional service provider pursuant to a Financial Advisory Service Agreement entered into on June 12, 2010. The warrants are exercisable at any time from June 12, 2010 to June 12, 2012. As of March 31, 2012, no warrants had been exercised or cancelled.

On November 12, 2010, the Company issued 48,000 warrants with an exercise price of $2.00 per share in conjunction with the issuance of 600,000 shares of common stock in a private placement to a professional service provider pursuant to a Financial Advisory Service Agreement entered into on June 12, 2010. The warrants are exercisable at any time from June 12, 2010 to June 12, 2012. As of June 30, 2012, all the warrants expired unexercised.

The Company evaluates these warrants provided in connection with the private placement in accordance with ASC 815 and has concluded that equity classification is appropriate for these warrants, due to the fact that these warrants are required to be physically settled in shares of the common stock of the Company and there are no provisions that could require net-cash settlement. These warrants do not have any anti-dilution protection and are not redeemable. Accordingly, the fair value of the warrants was recognized as the issuance cost of common stock at the date of grant. The fair value of the warrants was estimated using Black-Scholes Option Pricing Model.

On November 12, 2010, the Company issued 48,000 warrants with an exercise price of $2.00 per share in conjunction with the issuance of 600,000 shares of common stock in a private placement to a professional service provider pursuant to a Financial Advisory Service Agreement entered into on June 12, 2010. The warrants are exercisable at any time from June 12, 2010 to June 12, 2012. As of December 31, 2012, all the warrants had expired unexercised.

On November 12, 2010, the Company issued 48,000 warrants with an exercise price of $2.00 per share in conjunction with the issuance of 600,000 shares of common stock in a private placement to a professional service provider pursuant to a Financial Advisory Service Agreement entered into on June 12, 2010. The warrants are exercisable at any time from June 12, 2010 to June 12, 2012. As of December 31, 2011, no warrants had been exercised or cancelled.

The following assumptions are used to calculate the fair value of the warrants:

The Company evaluates these warrants provided in connection with the private placement in accordance with EITF 00-19 on ASC 815 and has concluded that equity classification is appropriate for these warrants, due to the fact that these warrants are required to be physically settled in shares of the common stock of the Company and there are no provisions that could require net-cash settlement. These warrants do not have any anti-dilution protection and are not redeemable. Accordingly, the fair value of the warrants was recognized as the issuance cost of common stock at the date of grant. The fair value of the warrants was estimated using Black-Scholes Option Pricing Model.

The following assumptions are used to calculate the fair value of the warrants:

Market price and estimated fair value of common stock

Exercise price

The following assumptions were used to calculate the grant date fair value of the warrants:

Market price and estimated fair value of common stock

Remaining contractual life (years)

1.6

Exercise price

Dividend yield

Market price and estimated fair value of common stock

Remaining contractual life (years)

1.6

Remaining contractual life (years)

1.6

Expected volatility

16.25

Exercise price

Dividend yield

Risk-free interest rate

0.45

Remaining contractual life (years)

1.6

Remaining contractual life (years)

1.6

Expected volatility

16.25

Expected volatility

16.25

Dividend yield

Risk-free interest rate

0.45

Risk-free interest rate

0.45

Expected volatility is based primarily on historical volatility. Historical volatility was computed using daily pricing observations for recent periods that correspond to the term of the warrants. The Company’s management believes this method produces an estimate that is representative of the expectations of future volatility over the expected term of these warrants. The Company has no reason to believe future volatility over the expected remaining life of these warrants will likely differ materially from historical volatility. The expected life is based on the remaining term of the warrants. The risk-free interest rate is based on U.S. Treasury securities according to the remaining term of the financial instruments.

Expected volatility

16.25

Expected volatility

16.25

Risk-free interest rate

0.45

Risk-free interest rate

0.45

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended			6 Months Ended			9 Months Ended			12 Months Ended
	Mar. 31, 2012			Jun. 30, 2012			Sep. 30, 2012			Dec. 31, 2012			Dec. 31, 2011
Commitments and Contingencies Disclosure [Abstract]	'			'			'			'			'
Commitments and Contingencies Disclosure [Text Block]	'			'			'			'			'
	NOTE 17 COMMITMENTS AND CONTINGENCIES			NOTE 17 COMMITMENTS AND CONTINGENCIES			NOTE 17 COMMITMENTS AND CONTINGENCIES			12. COMMITMENTS AND CONTINGENCIES			13. COMMITMENTS AND CONTINGENCIES

	(a) Defined contribution retirement plans			(a) Defined contribution retirement plans			(a) Defined contribution retirement plans			(a) Defined contribution retirement plans			(a) Defined contribution retirement plans

	As stipulated by the regulations of the PRC government, companies operating in the PRC have defined contribution retirement plans for their employees. The PRC government is responsible for the pension liability to these retired employees. The Company’s PRC subsidiaries or VIEs are required to make specified contributions to the state-sponsored retirement plan based on the basic salary of their staff. Each of the employees of the PRC subsidiaries is also required to contribute certain percentage of his/her basic salary.			As stipulated by the regulations of the PRC government, companies operating in the PRC have defined contribution retirement plans for their employees. The PRC government is responsible for the pension liability to these retired employees. The Company’s PRC subsidiaries or VIEs are required to make specified contributions to the state-sponsored retirement plan based on the basic salary of their staff. Each of the employees of the PRC subsidiaries is also required to contribute certain percentage of his/her basic salary.			As stipulated by the regulations of the PRC government, companies operating in the PRC have defined contribution retirement plans for their employees. The PRC government is responsible for the pension liability to these retired employees. The Company’s PRC subsidiaries or VIEs are required to make specified contributions to the state-sponsored retirement plan based on the basic salary of their staff. Each of the employees of the PRC subsidiaries is also required to contribute certain percentage of his/her basic salary.			As stipulated by the regulations of the PRC government, companies operating in the PRC have defined contribution retirement plans for their employees. The PRC government is responsible for the pension liability to these retired employees. The Company’s PRC subsidiaries or VIEs are required to make specified contributions to the state-sponsored retirement plan based on the basic salary of their staff. Each of the employees of the PRC subsidiaries is also required to contribute certain percentage of his/her basic salary.			As stipulated by the regulations of the PRC government, companies operating in the PRC have defined contribution retirement plans for their employees. The PRC government is responsible for the pension liability to these retired employees. The Company’s PRC subsidiaries or VIEs are required to make specified contributions to the state-sponsored retirement plan based on the basic salary of their staff. Each of the employees of the PRC subsidiaries is also required to contribute certain percentage of his/her basic salary.

	Contributions to defined contribution retirement plan for the three months ended March 31, 2012 and 2011 were $72,176 and $62,747, respectively.			Contributions to defined contribution retirement plan for the three and six months ended June 30, 2012 and 2011 were$74,870, $78,060, $147,047 and $140,807, respectively.			Contributions to defined contribution retirement plan for the three and nine months ended September 30, 2012 and 2011 were $86,114, $83,323, $233,161 and $224,130, respectively.			Contributions to defined contribution retirement plan for the years ended December 31, 2012 and 2011 were $312,905 and $233,369 respectively.			Contributions to defined contribution retirement plan for the years ended December 31, 2011 and 2010 were $233,369 and $176,435 respectively.

	(b) Operating lease commitments			(b) Operating lease commitments			(b) Operating lease commitments			(b) Operating lease commitments			(b) Operating lease commitments

	The Company leases clinic spaces and staff quarters from third parties. As of March 31, 2012, the Company had outstanding commitments with respect to the operating leases, which are due as follows:			The Company leases clinic spaces and staff quarters from third parties. As of June 30, 2012, the Company had outstanding commitments with respect to the operating leases, which are due as follows:			The Company leases clinic spaces and staff quarters from third parties. As of September 30, 2012, the Company had outstanding commitments with respect to the operating leases, which are due as follows:			The Company leases clinic spaces and staff quarters from third parties. As of December 31, 2012, the Company had outstanding commitments with respect to the operating leases, which are due as follows:			The Company leases clinic spaces and staff quarters from third parties. As of December 31, 2011, the Company had outstanding commitments with respect to the operating leases, which are due as follows:

	For the fiscal years ending March 31,			For the fiscal years ending June 30,			For the fiscal years ending September 30,			For the fiscal years ending December 31,			For the fiscal years ending December 31,
	2012	$	1,789,788	2012	$	1,790,979	2013	$	1,787,525	2013	$	1,808,409	2012	$	1,786,945
	2013		1,799,368	2013		1,803,388	2014		1,802,727	2014		1,827,420	2013		1,794,217
	2014		1,800,577	2014		1,771,041	2015		1,767,625	2015		1,720,782	2014		1,813,079
	2015		1,561,635	2015		1,211,086	2016		860,906	2016		531,351	2015		1,707,277
	2016		280,499	2016		233,887	2017		280,144	2017		296,750	2016		527,181
	Thereafter		233,749	Thereafter		210,532	Thereafter		93,381	Thereafter		24,729	Thereafter		318,957
	Total	$	7,465,616	Total	$	7,020,913	Total	$	6,592,308	Total	$	6,209,441	Total	$	7,947,656

	(c) Contingent liabilities			(c) Contingent liabilities			(c) Contingent liabilities			(c) Contingent liabilities			(c) Contingent liabilities
							On November 12 2010, the Company entered into a Securities Purchase Agreement with certain private placement Investors. The Company has made certain customary representations, warranties and covenants, which constitute contingent liabilities of the Company. See note 6.
	On November 12 2010, the Company entered into a Securities Purchase Agreement with certain private placement Investors. The Company has made certain customary representations, warranties and covenants, which constitute contingent liabilities of the Company. See note 6.			On November 12 2010, the Company entered into a Securities Purchase Agreement with certain private placement Investors. The Company has made certain customary representations, warranties and covenants, which constitute contingent liabilities of the Company. See note 6.						On November 5, 2010, the Company entered into a Securities Purchase Agreement with certain private placement investors. The private placement was closed on November 12, 2010. The Company has made certain customary representations, warranties and covenants, which constitute contingent liabilities of the Company. See note 3 for more details.			On November 5, 2010, the Company entered into a Securities Purchase Agreement with certain private placement Investors. The private placement was closed on November 12, 2010. The Company has made certain customary representations, warranties and covenants, which constitute contingent liabilities of the Company. See note 4 for more details.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended					6 Months Ended					9 Months Ended						12 Months Ended
RELATED PARTY TRANSACTIONS	Mar. 31, 2012					Jun. 30, 2012					Sep. 30, 2012						Dec. 31, 2012									Dec. 31, 2011
Related Party Transactions [Abstract]	'					'					'						'									'
Related Party Transactions Disclosure [Text Block]	'					'					'						'									'
	NOTE 12 RELATED PARTY TRANSACTIONS					NOTE 12 RELATED PARTY TRANSACTIONS					NOTE 12 RELATED PARTY TRANSACTIONS						13. RELATED PARTY TRANSACTIONS									14. RELATED PARTY TRANSACTIONS

	(a) Names and relationship of related parties:					(a) Names and relationship of related parties:					(a) Names and relationship of related parties:						(a) Names and relationship of related parties:									(a) Names and relationship of related parties:

		Existing relationship with the Company					Existing relationship with the Company					Existing relationship with the Company																Existing relationship with the Company
																			Existing relationship with the Company
	Mr. Zhang Yi Xiang (“Mr. Zhang”)	- Chief executive officer (“CEO”) and director of China Shesays; a director of Chengdu Boan, Sichuan Shesays, Leshan Shesays, Yibin Shesays and Zigong Shesays; and				Mr. Zhang Yi Xiang (“Mr. Zhang”)	- Chief executive officer (“CEO”) and director of China Shesays; a director of Chengdu Boan, Sichuan Shesays, Fanya Shesays, Leshan Shesays, Yibin Shesays and Zigong Shesays; and				Mr. Zhang Yi Xiang (“Mr. Zhang”)	- Chief executive officer (“CEO”) and director of China Shesays; a director of Chengdu Boan, Sichuan Shesays, Fanya Shesays, Leshan Shesays, Yibin Shesays and Zigong Shesays; and														Mr. Zhang Yi Xiang (“Mr. Zhang”)		- Chief executive officer (“CEO”) and director of China Shesays; a director of Chengdu Boan, Sichuan Shesays, Leshan Shesays, Yibin Shesays and Zigong Shesays; and
	Mr. Zhang Yi Xiang (“Mr. Zhang”)	- Legal representative of Sichuan Shesays, Leshan Shesays, Yibin Shesays and Zigong Shesays				Mr. Zhang Yi Xiang (“Mr. Zhang”)	- Legal representative of Sichuan Shesays, Fanya Shesays, Leshan Shesays, Yibin Shesays and Zigong Shesays				Mr. Zhang Yi Xiang (“Mr. Zhang”)	- Legal representative of Sichuan Shesays, Fanya Shesays, Leshan Shesays, Yibin Shesays and Zigong Shesays					Mr. Zhang Yi Xiang (“Mr. Zhang”)		- Chief executive officer (“CEO”) and director of China Shesays; a director of Chengdu Boan, Sichuan Shesays, Fanya Shesays, Leshan Shesays, Yibin Shesays and Zigong Shesays; and							Mr. Zhang Yi Xiang (“Mr. Zhang”)		- Legal representative of Sichuan Shesays, Leshan Shesays, Yibin Shesays and Zigong Shesays
																	Mr. Zhang Yi Xiang (“Mr. Zhang”)		- Legal representative of Sichuan Shesays, Fanya Shesays, Leshan Shesays, Yibin Shesays and Zigong Shesays
	Mr. Pu Xing Wang (“Mr. Pu”)	- Director of Sichuan Shesays, Chengdu Boan, and Sichuan Shesays				Mr. Pu Xing Wang (“Mr. Pu”)	- Director of Sichuan Shesays, Chengdu Boan, Sichuan Shesays and Fanya Shesays				Mr. Pu Xing Wang (“Mr. Pu”)	- Director of Sichuan Shesays, Chengdu Boan, Sichuan Shesays and Fanya Shesays														Mr. Pu Xing Wang (“Mr. Pu”)		- Director of Chengdu Boan and Sichuan Shesays
																	Mr. Pu Xing Wang (“Mr. Pu”)		- Director of Chengdu Boan, Sichuan Shesays and Fanya Shesays
	Mr. Shao Wen Hui (“Mr. Shao”)	- Director of Sichuan Shesays, Chengdu Boan, and Sichuan Shesays				Mr. Shao Wen Hui (“Mr. Shao”)	- Director of Sichuan Shesays, Chengdu Boan, Sichuan Shesays and Fanya Shesays				Mr. Shao Wen Hui (“Mr. Shao”)	- Director of Sichuan Shesays, Chengdu Boan, Sichuan Shesays and Fanya Shesays														Mr. Shao Wen Hui (“Mr. Shao”)		- Director of Chengdu Boan and Sichuan Shesays
																	Mr. Shao Wen Hui (“Mr. Shao”)		- Director of Chengdu Boan, Sichuan Shesays and Fanya Shesays
	Ms. Wang Pan (“Ms. Wang”)	- Secretary of the CEO of China Shesays; and member of the board of supervisors of Chengdu Boan, Leshan Shesays and Zigong Shesays				Ms. Wang Pan (“Ms. Wang”)	- Secretary of the CEO of China Shesays; and member of the board of supervisors of Chengdu Boan, Leshan Shesays and Zigong Shesays				Ms. Wang Pan (“Ms. Wang”)	- Secretary of the CEO of China Shesays; and member of the board of supervisors of Chengdu Boan, Leshan Shesays and Zigong Shesays														Ms. Wang Pan (“Ms. Wang”)		- Secretary of the CEO of China Shesays; and member of the board of supervisors of Chengdu Boan, Leshan Shesays and Zigong Shesays
																	Mr. Fang Bing (“Mr. Fang”)		- Director of Chengdu Boan, Sichuan Shesays and Fanya Shesays							Ms. Wang Pan (“Ms. Wang”)
	Sichuan Bobite Medical Technology Co., Ltd. (“Sichuan Bobite”)	- Mr. Zhang is the legal representative, director and a major stockholder of Sichuan Bobite				Sichuan Bobite Medical Technology Co., Ltd. (“Sichuan Bobite”)	- Mr. Zhang is the legal representative, director and a major stockholder of Sichuan Bobite				Sichuan Bobite Medical Technology Co., Ltd. (“Sichuan Bobite”)	- Mr. Zhang is the legal representative, director and a major stockholder of Sichuan Bobite														Ms. Chen Wei (“Ms. Chen”)		- Director of Leshan Shesays, Yibin Shesays and Zigong Shesays; and Sales manager of Sichuan Shesays
																	Mr. Liu Ning (“Mr. Liu”)		- Director of Chengdu Boan, Sichuan Shesays and Fanya Shesays							Ms. Chen Wei (“Ms. Chen”)
	Chengdu Bohao Marketing & Planning Consulting Co., Ltd. (“Chengdu Bohao”)	- Ms. Wang is the legal representative, director and a major stockholder of Chengdu Bohao				Chengdu Bohao Marketing & Planning Consulting Co., Ltd. (“Chengdu Bohao”)	- Ms. Wang is the legal representative, director and a major stockholder of Chengdu Bohao				Chengdu Bohao Marketing & Planning Consulting Co., Ltd. (“Chengdu Bohao”)	- Ms. Wang is the legal representative, director and a major stockholder of Chengdu Bohao														Techno Meg Limited		- Stockholder of China Shesays
																	Ms. Wang Pan (“Ms. Wang”)		- Secretary to the CEO of China Shesays, member of the board of supervisors of Chengdu Boan, Leshan Shesays and Zigong Shesays
	High-tech Zone Xiaohe Fashion Marketing & Planning Studio (“Xiaohe”)	- Ms. Wang is the legal representative, director and a major stockholder of Xiaohe				High-tech Zone Xiaohe Fashion Marketing & Planning Studio (“Xiaohe”)	- Ms. Wang is the legal representative, director and a major stockholder of Xiaohe				High-tech Zone Xiaohe Fashion Marketing & Planning Studio (“Xiaohe”)	- Ms. Wang is the legal representative, director and a major stockholder of Xiaohe														Leading Pioneer Limited		- Stockholder of China Shesays
																	Sichuan Bobite Medical Technology Co., Ltd		- Mr. Zhang is the legal representative, director and a major stockholder of Sichuan Bobite
	(b) Summary of balances with related parties:					(b) Summary of balances with related parties:					Summary of balances with related parties:						(“Sichuan Bobite”)									Daily Fortune Investments Limited		- Stockholder of China Shesays
												September 30,		December 31,
		March 31,		December 31,			June 30,		December 31,			2012		2011			Chengdu Bohao Marketing & Planning Consulting Co., Ltd. (“Chengdu Bohao”)		- Ms. Wang is the legal representative, director and a major stockholder of Chengdu Bohao							Sichuan Bobite Medical Technology Co., Ltd		- Mr. Zhang is the legal representative, director and a major stockholder of Sichuan Bobite
		2012		2011			2012		2011		Due from related companies	(unaudited)														(“Sichuan Bobite”)
	Due from related companies	(unaudited)				Due from related companies	(unaudited)				Chengdu Bohao	$	241,415	$	121,884		High-tech Zone Xiaohe Fashion Marketing & Planning Studio (“Xiaohe”)		- Ms. Wang is the legal representative, director and a major stockholder of Xiaohe
	Chengdu Bohao	$	145,921	$	121,884	Chengdu Bohao	$	621,338	$	121,884	Xiaohe		126,452		125,816											Chengdu Bohao Marketing & Planning Consulting Co., Ltd. (“Chengdu Bohao”)		- Ms. Wang is the legal representative, director and a major stockholder of Chengdu Bohao
	Xiaohe		126,612		125,816	Xiaohe		126,697		125,816		$	367,867	$	247,700		(b) Summary of balances with related parties:
		$	272,533	$	247,700		$	748,035	$	247,700																High-tech Zone Xiaohe Fashion Marketing & Planning Studio (“Xiaohe”)		- Ms. Wang is the legal representative, director and a major stockholder of Xiaohe
											Due from related companies is interest-free, unsecured and repayable on demand. The balance of due from related companies was all collected subsequently.								2012			2011
	Due to related company					Due to related company											Due from related companies									(b) Summary of balances with related parties:
	Sichuan Bobite	$	2,374	$	-	Sichuan Bobite	$	2,376	$	-	Due from directors						Chengdu Bohao		$	-		$	121,884
											Mr. Pu	$	4,636	$	19,910		Xiaohe			-			125,816					2011			2010
	Due from related companies is interest-free, unsecured and repayable on demand. The balance of due from related companies was all collected subsequently.					Due from related companies is interest-free, unsecured and repayable on demand. The balance of due from related companies was all collected subsequently.					Mr. Shao		-		5,627				$	-		$	247,700			Due from related companies
												$	4,636	$	25,537											Chengdu Bohao		$	121,884		$	-
	Due to related company primarily represents the money paid by Sichuan Bobite on behalf of the Company to purchase medical materials. The balance of due to related company was paid off subsequently.					Due to related company primarily represents the money paid by Sichuan Bobite on behalf of the Company to purchase medical materials. The balance of due to related company was paid off subsequently.											Due to related company									Xiaohe			125,816			-
											Due from directors is interest-free, unsecured and repayable on demand. The amounts primarily represent advances for business purposes such as entertainment fees and marketing expenses. The balance of due from directors was all collected subsequently.						Chengdu Bohao		$	50,407		$	-					$	247,700		$
	Due from directors					Due from directors
	Mr. Pu	$	23,775	$	19,910	Mr. Pu	$	24,620	$	19,910	Due to CEO and a director						Due from related companies is interest-free, unsecured and repayable on demand. The balance of due from related companies was all collected subsequently.									Due from related companies is interest-free, unsecured and repayable on demand. The balance of due from related companies was all collected subsequently.
	Mr. Shao		2,844		5,627	Mr. Shao		-		5,627	Mr. Zhang	$	57,170	$	97,293
		$	26,619	$	25,537		$	24,620	$	25,537							Due to Chengdu Bohao primarily represents service fee paid to Chengdu Bohao. The balance of due to related company was paid off subsequently.									Due from directors
											Due to CEO and a director is interest-free, unsecured and primarily represents operating related expenses paid by Mr. Zhang on behalf of the Company to assist with the Company’s cash needs for business purposes.															Mr. Pu		$	19,910		$	-
	Due from directors is interest-free, unsecured and repayable on demand. The amounts primarily represent advances for business purposes such as entertainment fees and marketing expenses. The balance of due from directors was all collected subsequently.					Due from directors is interest-free, unsecured and repayable on demand. The amounts primarily represent advances for business purposes such as entertainment fees and marketing expenses. The balance of due from directors was all collected subsequently.											Due from directors									Mr. Shao			5,627			-
											(c) Summary of transactions with related parties:						Mr. Pu		$	276,691		$	19,910					$	25,537		$	-
	Due to CEO and a director					Due to CEO and a director											Mr. Shao			272,728			5,627
	Mr. Zhang	$	103,573	$	97,293	Mr. Zhang	$	15,068	$	97,293	Mr. Zhang and his spouse	During 2012, Mr. Zhang and his spouse jointly signed personal guarantee agreements with a third party guarantee company to provide guarantee to Sichuan Shesays to obtain bank loans for an aggregate amount equal to $3,793,567 (RMB 24 million)					Mr. Fang			184,461			-			Due from stockholders
																	Mr. Liu			276,691			-			Techno Meg Limited		$	-		$	41,410
	Due to CEO and a director is interest-free, unsecured and primarily represents operating related expenses paid by Mr. Zhang on behalf of the Company to assist with the Company’s cash needs for business purposes.					Due to a CEO and a director is interest-free, unsecured and primarily represents operating related expenses paid by Mr. Zhang on behalf of the Company to assist with the Company’s cash needs for business purposes.													$	1,010,571		$	25,537			Leading Pioneer Limited			-			10,911
																										Daily Fortune Investments Limited			-			500
	(c) Summary of transactions with related parties:					(c) Summary of transactions with related parties:																						$	-		$	52,821
																	Due from CEO and a director
	Mr. Zhang and his spouse	During 2012, Mr. Zhang and his spouse jointly signed personal guarantee agreements with a third party guarantee company to provide guarantee to Sichuan Shesays to obtain bank loans for an aggregate amount equal to $2,215,056 (RMB 14 million)				Mr. Zhang and his spouse	During 2012, Mr. Zhang and his spouse jointly signed personal guarantee agreements with a third party guarantee company to provide guarantee to Sichuan Shesays to obtain bank loans for an aggregate amount equal to $4,117,638 (RMB 26 million)										Mr. Zhang		$	771,779		$	-			Due from directors is interest-free, unsecured and repayable on demand. The amounts due from directors primarily represent advances for business purposes such as entertainment fees and marketing expenses. The balance of due from directors was all collected subsequently.

																	Due from directors and CEO is interest-free, unsecured and repayable on demand. The amounts primarily represent advances for business purposes such as entertainment fees and marketing expenses. The balance of due from directors and CEO was all collected subsequently.									Due from stockholders primarily represents amounts certain stockholders owed the Company which were unsecured, interest free and repayable on demand. These amounts were advanced prior to the reverse merger and all such amounts were collected subsequently.

																	Due to CEO and a director
																	Mr. Zhang		$	-		$	97,293			Due to CEO and a director
																										Mr. Zhang		$	97,293		$	-
																	Due to CEO and a director is interest-free, unsecured and primarily represents operating related expenses paid by Mr. Zhang on behalf of the Company to assist with the Company’s cash needs for business purposes.
																										Due to CEO and a director is interest-free, unsecured and primarily represents operating related expenses paid by Mr. Zhang on behalf of the Company to assist with the Company’s cash needs for business purposes.
																	(c) Summary of transactions with related parties:
																										(c) Summary of transactions with related parties:
																					2012			2011
																													2011			2010
																Chengdu Bohao		Chengdu Bohao provided services to the company		$	50,383		$	154,703
																									Chengdu Bohao		Chengdu Bohao provided services to the company		$	154,703		$	-
																Mr. Zhang and his spouse		During 2012, Mr. Zhang and his spouse jointly signed personal guarantee agreements with a third party guarantee company to provide guarantee to Sichuan Shesays to obtain bank loans for an aggregate amount equal to $3,804,331 (RMB 24 million)
																									Ms. Chen		During 2011, Ms. Chen signed a personal guarantee agreement with a third party guarantee company to provide a guarantee to Sichuan Shesays to obtain a bank loan of $471,809 (RMB 3 million)

																									Mr. Zhang and his spouse		During 2011, Mr. Zhang and his spouse jointly signed personal guarantee agreements with a third party guarantee company to provide guarantee to Sichuan Shesays to obtain bank loans for an aggregate amount equal to $1,415,428 (RMB 9 million)

CONCENTRATIONS_AND_RISKS

CONCENTRATIONS AND RISKS

3 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2012

Jun. 30, 2012

Sep. 30, 2012

Dec. 31, 2012

Dec. 31, 2011

Risks and Uncertainties [Abstract]

Concentration Risk Disclosure [Text Block]

NOTE 18 CONCENTRATIONS AND RISKS

14. CONCENTRATIONS AND RISKS

15. CONCENTRATIONS AND RISKS

As of March 31, 2012 and December 31, 2011, 100% of the Company’s assets were located in the PRC and Hong Kong and 100% of the Company’s revenues were derived from customers located in the PRC.

As of June 30, 2012 and December 31, 2011, 100% of the Company’s assets were located in the PRC and Hong Kong and 100% of the Company’s revenues were derived from customers located in the PRC.

As of September 30, 2012 and December 31, 2011, 100% of the Company’s assets were located in the PRC and Hong Kong and 100% of the Company’s revenues were derived from customers located in the PRC.

During 2012 and 2011, 100% of the Company’s assets were located in the PRC and Hong Kong and 100% of the Company’s revenue was derived from customers located in the PRC.

During 2011 and 2010, 100% of the Company’s assets were located in the PRC and Hong Kong and 100% of the Company’s revenue was derived from customers located in the PRC.

Financial instruments which potentially expose the Company to concentrations of credit risk was cash and cash equivalents as of March 31, 2012 and December 31, 2011. The Company performs ongoing evaluations of its cash position and credit evaluations to ensure collections and minimize losses.

Financial instruments which potentially expose the Company to concentrations of credit risk was cash and cash equivalents as of June 30, 2012 and December 31, 2011. The Company performs ongoing evaluations of its cash position and credit evaluations to ensure collections and minimize losses.

Financial instruments which potentially expose the Company to concentrations of credit risk were cash and cash equivalents as of September 30, 2012 and December 31, 2011. The Company performs ongoing evaluations of its cash position and credit evaluations to ensure collections and minimize losses.

Financial instruments which potentially expose the Company to concentrations was credit risk of cash and cash equivalents as of December 31, 2012 and 2011. The Company performs ongoing evaluations of its cash position and credit evaluations to ensure collections and minimize losses.

Financial instruments which potentially expose the Company to concentrations of credit risk was cash and cash equivalents as of December 31, 2011 and 2010. The Company performs ongoing evaluations of its cash position and credit evaluations to ensure collections and minimize losses.

Details of the suppliers accounting for 10% or more of the Company's purchases are as follows:

For the year ended

Supplier A

Supplier B

Supplier C

For the year ended

Supplier A

Supplier B

31-Dec-12

31-Dec-11

31-Dec-10

As of December 31, 2012 and 2011, the accounts payable for these suppliers were $3,139 and $16,954 respectively.

As of December 31, 2011 and 2010, the accounts payable for these suppliers were $16,954 and $83,553 respectively.

No single customer accounted for more than 10% of the service revenue for the year ended December 31, 2012 and 2011.

No single customer accounted for more than 10% of the service revenue for the year ended December 31, 2011 and 2010.

SEGMENT_REPORTING

SEGMENT REPORTING	12 Months Ended
SEGMENT REPORTING	Dec. 31, 2012													Dec. 31, 2011
Segment Reporting [Abstract]	'													'
Segment Reporting Disclosure [Text Block]	'													'
														16. SEGMENT REPORTING
	15. SEGMENT REPORTING
														The Company provides three categories of cosmetic services and sells cosmetic products to their clients. The Company operates in one operating segment – professional medical beauty and cosmetic services. The Company’s service revenue includes cosmetic surgery services, professional medical beauty services and cosmetic dentistry services.
	The Company provides three categories of cosmetic services and sells cosmetic products to their clients. The Company operates in one operating segment – professional medical beauty and cosmetic services. The Company’s service revenue includes cosmetic surgery services, professional medical beauty services and cosmetic dentistry services.

	The products and services of the Company consist of the following:													The products and services of the Company consist of the following:

	For the year ended December 31, 2012													For the year ended December 31, 2011

					Professional													Professional
		Cosmetic			medical			Cosmetic							Cosmetic			medical			Cosmetic
		surgery			beauty			dentistry		Sales of					surgery			beauty			dentistry		Sales of
		services			services			services		goods		Total			services			services			services		goods		Total
	Reportable segment revenue	$	9,546,425		$	11,088,551		$	131,895	$	1,282,249	$	22,049,120	Reportable segment revenue	$	7,259,711		$	8,236,803		$	144,229	$	885,515	$	16,526,258
	Revenue from external customers		9,546,425			11,088,551			131,895		1,282,249		22,049,120	Revenue from external customers		7,259,711			8,236,803			144,229		885,515		16,526,258
	Segment profit	$	7,128,510		$	8,370,831		$	48,828	$	579,811	$	16,127,980	Segment profit	$	5,553,027		$	6,370,186		$	30,218	$	472,331	$	12,425,762

	For the year ended December 31, 2011													For the year ended December 31, 2010 (Restated)

					Professional													Professional
		Cosmetic			medical			Cosmetic							Cosmetic			medical			Cosmetic
		surgery			beauty			dentistry		Sales of					surgery			beauty			dentistry		Sales of
		services			services			services		goods		Total			services			services			services		goods		Total
	Reportable segment revenue	$	7,259,711		$	8,236,803		$	144,229	$	885,515	$	16,526,258	Reportable segment revenue	$	6,195,516		$	4,940,433		$	427,427	$	609,855	$	12,173,231
	Revenue from external customers		7,259,711			8,236,803			144,229		885,515		16,526,258	Revenue from external customers		6,195,516			4,940,433			427,427		609,855		12,173,231
	Segment profit	$	5,553,027		$	6,370,186		$	30,218	$	472,331	$	12,425,762	Segment profit	$	4,432,783		$	4,092,606		$	262,499	$	381,777	$	9,169,665

	The following table reconciles reportable segment profit to the Company’s consolidated income before taxes for the years ended December 31, 2012 and 2011:													The following table reconciles reportable segment profit to the Company’s consolidated income before taxes for the years ended December 31, 2011 and 2010:

		2012			2011										2011			2010
	Segment profit	$	16,127,980		$	12,425,762												(Restated)
	Unallocated amounts:													Segment profit	$	12,425,762		$	9,169,665
	Cost of goods sold – depreciation		(2,024,080	)		(1,134,288	)							Unallocated amounts:
	Operating expenses		(13,137,836	)		(11,170,089	)							Cost of goods sold – depreciation		(1,134,288	)		(349,328	)
	Other expenses		(435,856	)		(1,414,920	)							Operating expenses		(11,170,089	)		(7,789,710	)
	(Loss) income before taxes	$	530,208		$	(1,293,535	)							Other expenses		(1,414,920	)		(80,930	)
														Income (loss) before taxes	$	(1,293,535	)	$	949,697

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended		6 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2012		Jun. 30, 2012		Sep. 30, 2012		Dec. 31, 2012		Dec. 31, 2011
Subsequent Events [Abstract]	'		'		'		'		'
Subsequent Events [Text Block]	'		'		'		'		'
	NOTE 19 SUBSEQUENT EVENTS		NOTE 19 SUBSEQUENT EVENTS		NOTE 19 SUBSEQUENT EVENTS				17. SUBSEQUENT EVENTS
							16. SUBSEQUENT EVENTS
	In accordance with ASC 855 “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred after March 31, 2012 up through the date the Company issued the consolidated financial statements and has determined that there was no material event or any nonoccurrence that has had material implication that occurred after the date of the balance sheets included in this report except the following:		In accordance with ASC 855 “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred after June 30, 2012 up through the date the Company issued the consolidated financial statements and has determined that there was no material event or any nonoccurrence that has had material implication that occurred after the date of the balance sheets included in this report except the following:		In accordance with ASC 855 “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred after September 30, 2012 up through the date the Company issued the consolidated financial statements and has determined that there was no material event that occurred or any nonoccurrence that has had material implication after the date of the balance sheets included in this report except below:				In accordance with ASC 855 “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred after December 31, 2011 up through the date the Company issued the consolidated financial statements and has determined that there was no material event that occurred or any nonoccurrence that has had material implication after the date of the balance sheets included in this report except the following:
							In accordance with ASC 855 “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred after December 31, 2012 up through the date the Company issued the consolidated financial statements and has determined that there was no material event that occurred or any nonoccurrence that has had material implication after the date of the balance sheets included in this report except the following:
	1)	For a period of three years after the closing of the Purchase Agreement of Private Placement, the Company didn’t issue any shares of common stock for less than $2.00 per share.	1)	For a period of three years after the closing of the Purchase Agreement of Private Placement, the Company didn’t issue any shares of common stock for less than $2.00 per share.	1)	For a period of three years after the closing of the Purchase Agreement of Private Placement, the Company didn’t issues any shares of common stock for less than $2.00 per share.			1)	For a period of three years after the closing of the Purchase Agreement of Private Placement, the Company didn’t issue any shares of common stock for less than $2.00 per share.
							1)	For a period of three years after the closing of the Purchase Agreement of Private Placement, the Company didn’t issues any shares of common stock for less than $2.00 per share.
	2)	All notes payable were subsequently repaid at due date.	2)	All notes payable were subsequently repaid at due date.	2)	All notes payable were subsequently repaid at due date.			2)	All notes payable were subsequently repaid at due date.
							2)	All notes payable were subsequently repaid at due date.

RESTATEMENT_OF_CONSOLIDATED_FI

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS	3 Months Ended										6 Months Ended										9 Months Ended										12 Months Ended
RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS	Mar. 31, 2012										Jun. 30, 2012										Sep. 30, 2012										Dec. 31, 2012
Accounting Changes and Error Corrections [Abstract]	'										'										'										'
Accounting Changes and Error Corrections [Text Block]	'										'										'										'
	NOTE 3 RESTATEMENTS OF CONSOLIDATED FINANCIAL STATEMENTS										NOTE 3 RESTATEMENTS OF CONSOLIDATED FINANCIAL STATEMENTS										NOTE 3 RESTATEMENTS OF CONSOLIDATED FINANCIAL STATEMENTS										3. RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS

	During 2012, the Company determined that the financial statements as of March 31, 2011 and for the three months period then ended should be restated due to reclassification of depreciation expense between “Cost of revenue” and “Operating expense”.										During 2012, the Company determined that the financial statements as of June 30, 2011 and for the three and six months period then ended should be restated due to reclassification of depreciation expense between “Cost of revenue” and “Operating expense”.										During 2012, the Company determined that the financial statements as of September 30, 2011 and for the three and nine months period then ended should be restated due to reclassification of depreciation expense between “Cost of revenue” and “Operating expense”.										On July 15, 2011, the Company determined that the financial statements as of December 31, 2010 and for the year then ended should no longer be relied upon and should be restated as a result of certain errors contained therein regarding: (i) pre-operating expenses wrongly recorded as other current assets; (ii) under-provisions of rental expenses for clinics not yet commenced business; (iii) income tax expense for the above items; (iv) foreign currency translation gain or loss for the above items; (v) an over-statement of payments to acquire property and equipment in cash flows from investing activities and increases in other payables and accrued liabilities included in cash flows from operating activities in the statement of cash flows.

	As a result, the accompanying consolidated condensed financial statements as of March 31, 2011 and for the three months then ended has been restated from the amounts previously reported. The information in the data table below represents only those income statement and cash flow line items affected by the restatements.										As a result, the accompanying consolidated condensed financial statements as of June 30, 2011 and for the three and six months then ended has been restated from the amounts previously reported. The information in the data table below represents only those income statement and cash flow line items affected by the restatements.										As a result, the accompanying consolidated condensed financial statements as of September 30, 2011 and for the three and nine months then ended have been restated from the amounts previously reported. The information in the data table below represents only those income statement and cash flow line items affected by the restatements.										As a result, the accompanying consolidated financial statements as of December 31, 2010 and for the year then ended have been restated from the amounts previously reported. The information in the data table below represents only those statement of operation, balance sheet, cash flow and comprehensive income statement line items affected by the restatements.

	The following tables present the condensed consolidated statement of operations and statement of cash flows accounts and financial statement line items as reported herein that were impacted by the restatements:										The following tables present the condensed consolidated statement of operations and statement of cash flows accounts and financial statement line items as reported herein that were impacted by the restatements:										The following tables present the condensed consolidated statement of operations and statement of cash flows accounts and financial statement line items as reported herein that were impacted by the restatements:										The following tables present the consolidated balance sheet, statement of operations and statement of cash flows accounts and financial statement line items as reported herein that were impacted by the restatements:

		For the three months ended										For the three months ended										For the three months ended
		31-Mar-11										June 30, 2011										September 30, 2011										As of and for the year ended December 31, 2010
		As			Adjustments			As				As			Adjustments			As				As			Adjustments			As				As
		previously						restated				previously						restated				previously						restated				previously						As
		stated										stated										stated										stated			Adjustments			restated
	Statement of operations accounts impacted by restatements:										Statement of operations accounts impacted by restatements:										Statement of operations accounts impacted by restatements:										Consolidated balance sheet accounts impacted by restatements:
	Depreciation - cost of revenue	$	(123,898	)	$	(63,135	)	$	(187,033	)	Depreciation - cost of revenue	$	(125,651	)	$	(66,398	)	$	(192,049	)	Depreciation - cost of revenue	$	(128,450	)	$	(87,469	)	$	(215,919	)	Other current assets and prepaid expenses	$	1,446,837		$	(819,960	)	$	626,877
	Total Cost of Revenue		(929,473	)		(63,135	)		(992,608	)	Total Cost of Revenue		(847,378	)		(66,398	)		(913,776	)	Total Cost of Revenue		(957,928	)		(87,469	)		(1,045,397	)	Total current assets		3,050,192			(819,960	)		2,230,232
	GROSS PROFIT		2,645,656			(63,135	)		2,582,521		GROSS PROFIT		3,364,896			(66,398	)		3,298,498		GROSS PROFIT		3,122,698			(87,469	)		3,035,229		Deferred tax assets		184,857			204,990			389,847
	Depreciation - operating expenses		91,292			(63,135	)		28,157		Depreciation - operating expenses		95,148			(66,398	)		28,750		Depreciation - operating expenses		119,019			(87,469	)		31,550		Total assets		9,243,247			(614,970	)		8,628,277
	Total Operating Expenses		1,693,239			(63,135	)		1,630,104		Total Operating Expenses		2,630,808			(66,398	)		2,564,410		Total Operating Expenses		3,093,335			(87,469	)		3,005,866		Other payables and accrued liabilities		1,554,162			203,813			1,757,975
																															Total current liabilities		3,934,258			203,813			4,138,071
	Statement of cash flows accounts impacted by restatements:											For the six months ended										For the nine months ended									Retained earnings - unappropriated		2,438,376			(798,326	)		1,640,050
	Depreciation - cost of revenue	$	123,898		$	63,135		$	187,033			30-Jun-11										30-Sep-11									Accumulated other comprehensive income		130,349			(20,457	)		109,892
	Depreciation - operating expenses		91,292			(63,135	)		28,157			As			Adjustments			As				As			Adjustments			As			Total China Shesays stockholders’ equity		5,177,376			(818,783	)		4,358,593
												previously						restated				previously						restated			Total stockholders’ equity		5,308,989			(818,783	)		4,490,206
												stated										stated									Total liabilities and stockholders’ equity		9,243,247			(614,970	)		8,628,277
											Statement of operations accounts impacted by restatements:										Statement of operations accounts impacted by restatements:
											Depreciation - cost of revenue	$	(249,549	)	$	(129,533	)	$	(379,082	)	Depreciation - cost of revenue	$	(377,999	)	$	(217,002	)	$	(595,001	)	Statement of operations accounts impacted by restatements:
											Total Cost of Revenue		(1,776,851	)		(129,533	)		(1,906,384	)	Total Cost of Revenue		(2,734,779	)		(217,002	)		(2,951,781	)	Selling, general and administrative expenses	$	2,862,664		$	998,194		$	3,860,858
											GROSS PROFIT		6,010,552			(129,533	)		5,881,019		GROSS PROFIT		9,133,250			(217,002	)		8,916,248		Total operating expenses		6,791,516			998,194			7,789,710
											Depreciation - operating expenses		186,440			(129,533	)		56,907		Depreciation - operating expenses		305,459			(217,002	)		88,457		Income from operations		2,028,821			(998,194	)		1,030,627
											Total Operating Expenses		4,324,047			(129,533	)		4,194,514		Total Operating Expenses		7,417,382			(217,002	)		7,200,380		Income from operations before taxes		1,947,891			(998,194	)		949,697
																															Income tax expenses		(624,605	)		199,868			(424,737	)
											Statement of cash flows accounts impacted by restatements:										Statement of cash flows accounts impacted by restatements:										Net income		1,323,286			(798,326	)		524,960
											Depreciation - cost of revenue	$	249,549		$	129,533		$	379,082		Depreciation - cost of revenue	$	377,999		$	217,002		$	595,001		Net income attributable to China Shesays common stockholders		1,342,893			(798,326	)		544,567
											Depreciation - operating expenses		186,440			(129,533	)		56,907		Depreciation - operating expenses		305,459			(217,002	)		88,457		Total foreign currency translation gain		129,429			(20,457	)		108,972
																															Foreign currency translation gains attributable to China Shesays common stockholders		129,931			(20,457	)		109,474
																															Comprehensive income attributable to China Shesays common stockholders		1,472,824			(818,783	)		654,041
																															Net income per share - basic and diluted		0.08			(0.05	)		0.03

																															Statement of cash flows accounts impacted by restatements:
																															Net income	$	1,342,893		$	(817,933	)	$	524,960
																															Deferred income taxes		(180,240	)		(204,485	)		(384,725	)
																															Minority interest		(19,607	)		19,607			-
																															Increase in other current assets and prepaid expenses		(1,026,158	)		799,473			(226,685	)
																															Increase in other payables and accrued liabilities		853,873			(155,534	)		698,339
																															Net cash provided by operating activities		2,342,093			(358,872	)		1,983,221
																															Purchase of property and equipment		(4,770,795	)		354,255			(4,416,540	)
																															Net cash used in investing activities		(4,823,616	)		354,255			(4,469,361	)
																															Effect of exchange rates on cash		9,516			4,617			14,133

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	3 Months Ended	6 Months Ended	9 Months Ended
BASIS OF PRESENTATION	Mar. 31, 2012	Jun. 30, 2012	Sep. 30, 2012
Disclosure Text Block [Abstract]	'	'	'
Business Description and Basis of Presentation [Text Block]	'	'NOTE 1 BASIS OF PRESENTATION	'NOTE 1 BASIS OF PRESENTATION
	NOTE 1 BASIS OF PRESENTATION	The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) in the United States of America for interim financial information and rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements.	The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) in the United States of America for interim financial information and rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements.

	The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) in the United States of America for interim financial information and rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements.	In the opinion of management, the unaudited condensed consolidated financial statements contain all adjustments consisting only of normal recurring accruals considered necessary to present fairly the Company's financial position as of June 30, 2012, the consolidated results of operations for the three and six months ended June 30, 2012 and 2011 and consolidated cash flows for the six months ended June 30, 2012 and 2011. The consolidated results for the three and six months ended June 30, 2012 are not necessarily indicative of the results to be expected for a full year. These financial statements should be read in conjunction with the audited financial statements and footnotes of the Company for the year ended December 31, 2011 appearing in the Company’s Form 10-K as filed with the SEC.	In the opinion of management, the unaudited condensed consolidated financial statements contain all adjustments consisting only of normal recurring accruals considered necessary to present fairly the Company's financial position as of September 30, 2012, the consolidated results of operations for the three and nine months ended September 30, 2012 and 2011 and consolidated cash flows for the nine months ended September 30, 2012 and 2011. The consolidated results for the three and nine months ended September 30, 2012 are not necessarily indicative of the results to be expected for a full year. These financial statements should be read in conjunction with the audited financial statements and footnotes of the Company for the years ended December 31, 2011 appearing in the Company’s Form 10-K as filed with the SEC.

	In the opinion of management, the unaudited condensed consolidated financial statements contain all adjustments consisting only of normal recurring accruals considered necessary to present fairly the Company's financial position as of March 31, 2012, the consolidated results of operations for the three months ended March 31, 2012 and 2011 and consolidated cash flows for the three months ended March 31, 2012 and 2011. The consolidated results for the three months ended March 31, 2012 are not necessarily indicative of the results to be expected for a full year. These financial statements should be read in conjunction with the audited financial statements and footnotes of the Company for the year ended December 31, 2011 appearing in the Company’s Form 10-K as filed with the SEC.

ORGANIZATION

INCOME_LOSS_PER_SHARE

INCOME (LOSS) PER SHARE	3 Months Ended	6 Months Ended	9 Months Ended
INCOME (LOSS) PER SHARE	Mar. 31, 2012	Jun. 30, 2012	Sep. 30, 2012
Earnings Per Share [Abstract]	'	'	'
Earnings Per Share [Text Block]	'	'	'NOTE 7 INCOME (LOSS) PER SHARE
	NOTE 7 INCOME PER SHARE	NOTE 7 INCOME PER SHARE	Basic income (loss) per share is computed by dividing income (loss) available to stockholders by the weighted average number of shares outstanding during the year, but excluding 600,000 “Make Good Shares” according to “Make Good Escrow Agreement” in November 2010 (see note 6). Diluted income (loss) per share is computed similar to basic income (loss) per share except that the denominator is increased to include the number of additional shares that would have been outstanding if the potential shares had been issued and if the additional shares were diluted. For the three and nine months ended September 30, 2012, there were no potentially dilutive securities.

	Basic income per share is computed by dividing income available to stockholders by the weighted average number of shares outstanding during the year, but excluding 600,000 “Make Good Shares” according to “Make Good Escrow Agreement” in November 2010 (see note 6). Diluted income per share is computed similar to basic income per share except that the denominator is increased to include the number of additional shares that would have been outstanding if the potential shares had been issued and if the additional shares were diluted. For the three months ended March 31, 2012, there were no potentially dilutive securities.	Basic income per share is computed by dividing income available to stockholders by the weighted average number of shares outstanding during the year, but excluding 600,000 “Make Good Shares” according to “Make Good Escrow Agreement” in November 2010 (see note 6). Diluted income per share is computed similar to basic income per share except that the denominator is increased to include the number of additional shares that would have been outstanding if the potential shares had been issued and if the additional shares were diluted. For the three and six months ended June 30, 2012, there were no potentially dilutive securities.

CASH_AND_CASH_EQUIVALENTS

CASH AND CASH EQUIVALENTS	3 Months Ended	6 Months Ended	9 Months Ended
CASH AND CASH EQUIVALENTS	Mar. 31, 2012	Jun. 30, 2012	Sep. 30, 2012
Cash and Cash Equivalents [Abstract]	'	'	'
Cash and Cash Equivalents Disclosure [Text Block]	'	'	'
	NOTE 8 CASH AND CASH EQUIVALENTS	NOTE 8 CASH AND CASH EQUIVALENTS	NOTE 8 CASH AND CASH EQUIVALENTS

	For purposes of the statements of cash flows, cash and cash equivalents include cash on hand and demand deposits with a bank with a maturity of less than three months. Bank deposits held as collateral for the Company’s bank loans are reported as restricted cash and are not included with cash or cash equivalents on the balance sheet until the lien against such bank deposits has been released.	For purposes of the statements of cash flows, cash and cash equivalents include cash on hand and demand deposits with a bank with a maturity of less than three months. Bank deposits held as collateral for the Company’s bank loans are reported as restricted cash and are not included with cash or cash equivalents on the balance sheet until the lien against such bank deposits has been released.	For purposes of the statements of cash flows, cash and cash equivalents include cash on hand and demand deposits with a bank with a maturity of less than three months. Bank deposits held as collateral for the Company’s bank loans are reported as restricted cash and are not included with cash or cash equivalents on the balance sheet until the lien against such bank deposits has been released.

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)

3 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2012

Jun. 30, 2012

Sep. 30, 2012

Dec. 31, 2012

Dec. 31, 2011

Accounting Policies [Abstract]

Basis of Accounting, Policy [Policy Text Block]

A) Organization

(A) Organization

China Shesays, Perfect Support, Chengdu Boan, Sichuan Shesays, Leshan Jiazhou Shesays and Yibin Shesays and Zigong Shesays are hereinafter referred to collectively as the “Company”.

Consolidation, Policy [Policy Text Block]

(A) Basics of consolidation

B) Basics of consolidation

(B) Basics of consolidation

All significant inter-company balances and transactions have been eliminated in consolidation.

Use of Estimates, Policy [Policy Text Block]

(B) Use of estimates

C) Use of estimates

Liquidity Disclosure [Policy Text Block]

'(C) Going concern

D) Going concern