Hartford Great Health (HFUS) 10-Q 18 Mar 19 2019 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jan. 31, 2019	Mar. 18, 2019
Equity Issuance Dollar Amount Per Share Duration One
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jan. 31, 2019
Entity Registrant Name	Hartford Great Health Corp.
Entity Central Index Key	0001482554
Current Fiscal Year End Date	--07-31
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2019
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	true
Entity Small Business	true
Entity Ex Transition Period	false
Entity Common Stock, Shares Outstanding		99,108,000
Is Entity's Reporting Status Current?	Yes

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Jan. 31, 2019	Jul. 31, 2018
Current assets:
Cash and cash equivalents	$ 93,371	$ 1,444
Current loan receivable	300,000	0
Prepaid and other current assets	49,368	0
Total current assets	442,739	1,444
Non-Current Assets
Property and equipment - net	4,223	0
Other assets	12,303	0
Total Non-current Assets	16,526	0
TOTAL ASSETS	459,265	1,444
Current liabilities:
Accounts payable	1,672	832
Total current liabilities	1,672	832
TOTAL LIABILITIES	1,672	832
Stockholders' equity
Preferred stock - $0.001 par value, 5,000,000 shares, authorized, no shares issued and outstanding	0	0
Common stock - $0.001 par value, 100,000,000 shares authorized, 99,108,000 and 3,018,000 shares issued and outstanding as of January 31, 2019 and July 31, 2018, respectively	99,108	3,018
Receivables from sale of stock	(1,305,800)	0
Additional paid-in capital	2,154,521	330,241
Accumulated deficit	(491,583)	(332,647)
Accumulated other comprehensive Income	1,347	0
Total Stockholders' equity	457,593	612
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 459,265	$ 1,444

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Jan. 31, 2019	Jul. 31, 2018
Statement of Financial Position [Abstract]
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value per share	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	99,108,000	3,018,000
Common stock, shares outstanding	99,108,000	3,018,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jan. 31, 2019	Jan. 31, 2018	Jan. 31, 2019	Jan. 31, 2018
Income Statement [Abstract]
Revenues	$ 0	$ 0	$ 0	$ 0
Operating Expenses
General and administrative	56,060	11,987	59,809	13,563
Total operating expenses	56,060	11,987	59,809	13,563
Operating (loss)	(56,060)	(11,987)	(59,809)	(13,563)
Other income (expense)
Interest expense	0	(150)	0	(257)
Other Expense	(99,127)	0	(99,127)	0
Other expense, net	(99,127)	(150)	(99,127)	(257)
Loss before income taxes	(155,187)	(12,137)	(158,936)	(13,820)
Income tax expense	0	0	0	0
Net loss	(155,187)	(12,137)	(158,936)	(13,820)
Other comprehensive income (loss)
Foreign currency translation adjustments	1,347	0	1,347	0
Total other comprehensive income	1,347	0	1,347	0
Total comprehensive loss	$ (153,840)	$ (12,137)	$ (157,589)	$ (13,820)
Loss per share: Basic and diluted	$ 0	$ .00	$ (0.01)	$ .00
Weighted average shares outstanding: Basic and Diluted	45,840,717	3,018,000	24,429,359	3,018,000

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Jan. 31, 2019	Jan. 31, 2018
Cash flows from operating activities:
Net loss	$ (158,936)	$ (13,820)
Adjustments to reconcile net loss to net cash used by operating activities:
Depreciation expense	84	470
Amortization of deferred organization cost	99,127	0
Changes in operating assets and liabilities:
Prepaid and other current assets	(21,869)	0
Accounts payable	815	(124)
Net cash used in operating activities	(80,779)	(13,474)
Cash flows from investing activities:
Cash proceeds from asset acquisition	154	0
Cash consideration paid for asset acquisition	(141,619)	0
Payment made on loan receivable	(300,000)	0
Net cash used in investing activities	(441,465)	0
Cash flows from financing activities:
Proceeds from issuances of common stock	616,000	0
Proceed from borrowing	30,000	0
Repayment of borrowing	(30,000)	0
Return of capital	(1,430)	0
Loans from stockholders	0	12,663
Net cash provided by financing activities	614,570	12,663
Effect of exchange rate changes on cash	(399)	0
Net increase (decrease) in cash and equivalents	91,927	(811)
Cash and equivalents at beginning of period	1,444	1,928
Cash and equivalents at end of period	93,371	1,117
Supplemental Cash Flow Information
Interest paid	0	0
Income taxes paid	$ 0	$ 0

Nature of Operations and Summar

Nature of Operations and Summary of Significant Accounting Policies	6 Months Ended
	Jan. 31, 2019
Accounting Policies [Abstract]
Nature of Operations and Summary of Significant Accounting Policies	1. Nature of Operations and Summary of Significant Accounting Policies Nature of Operations Hartford Great Health Corp. ("the Company" formerly "PhotoAmigo, Inc." organized under the laws of Nevada on April 2, 2008 ) is now certified and complies with the requirements of California law effective on September 6, 2018, for the purpose of qualifying to transact intrastate business in the State of California. It plans to engage in the Sino-US Health industry. In January 2019, a newly acquired subsidiary located in Hangzhou, China, began preliminary planning to start its marketing programs to promote the sales of United States health products as well as artificial intelligence products related to health and wellness industry. As of January 31, 2019, no revenue has been generated by the Company. Summary of Significant Accounting Policies Interim Financial Information: Use of Estimates: Foreign Currency: Comprehensive Income (loss): Fair value of financial instruments: Cash and Cash Equivalents: Loan Receivable: Property and Equipment: Business Combinations: Income Taxes: On December 22, 2017, the President of the United States signed into law the Tax Reform Act. The legislation significantly changes U.S. tax law by, among other things, lowering corporate income tax rates, implementing a territorial tax system and imposing a repatriation tax on deemed repatriated earnings of foreign subsidiaries. The Tax Reform Act permanently reduces the U.S. corporate income tax rate from a maximum of 35% to a flat 21% rate, effective January 1, 2018. The SEC staff issued Staff Accounting Bulletin No. 118 to address the application of U.S. GAAP in situations when a registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the Tax Reform Act. A company may select between one of three scenarios to determine a reasonable estimate for certain income tax effects arising from the Tax Reform Act. Those scenarios are (i) a final estimate which effectively closes the measurement window; (ii) a reasonable estimate leaving the measurement window open for future revisions; and (iii) no estimate as the law is still being analyzed. The Company has been in loss position for years, zero balances of tax provisions, deferred tax assets and liabilities as of the reporting periods ended. The tax reforms have no significant impacts on the Company. Revenue Recognition: Income (Loss) Per Share: Recent Accounting Pronouncements: In February 2018, the FASB issued ASU No. 2018-02, “Income Statement - Reporting Comprehensive Income (Topic 220)”, which amends the previous guidance to allow for certain tax effects “stranded” in accumulated other comprehensive income, which are impacted by the Tax Cuts and Jobs Act (the “Tax Reform Act”) , to be reclassified from accumulated other comprehensive income into retained earnings. This amendment pertains only to those items impacted by the new tax law and will not apply to any future tax effects stranded in accumulated other comprehensive income. This standard is effective for fiscal years beginning after December 15, 2018, and allows for early adoption. The Company has completed its evaluation of the impact of ASU No. 2018-02 and determined that there are no “stranded” tax effects in accumulated other comprehensive income to be reclassified. In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments”. The accounting standard changes the methodology for measuring credit losses on financial instruments and the timing when such losses are recorded. ASU No. 2016-13 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2019. Early adoption is permitted for fiscal years, and interim periods within those years, beginning after December 15, 2018. The Company does not expect that the adoption of ASU No. 2016-13 will have a material impact on its financial position, results of operations and liquidity. In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)”. This update is intended to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. This update is effective for annual and interim reporting periods beginning after December 15, 2018, including interim periods within those fiscal years. The Company will adopt ASU No. 2016-02 in the first quarter of 2019 utilizing the modified retrospective transition method. In July 2018, the FASB further amended ASU No. 2016-02 and the Company will elect the transition provision permitting it to record existing operating leases on the Consolidated Balance Sheet without adjusting comparative periods. Further, the Company intends to elect the package of practical expedients allowing it to not reassess prior conclusions related to expired or existing contracts that are or that contain leases, lease classification and the accounting for initial direct costs. These practical expedients must be elected as a package and applied consistently. Operating leases with a term of 12 months or less will not be recorded on the Consolidated Balance Sheet. The Company does not expect that the adoption of ASU No. 2016-02 will have a material impact on its financial position, results of operations and liquidity.

Going Concern

Going Concern	6 Months Ended
	Jan. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	2. Going Concern The accompanying financial statements were prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of obligations in the normal course of business. However, the Company has incurred losses since inception (April 2, 2008), resulting in an accumulated deficit of $491,583 as of January 31, 2019. These conditions raise substantial doubt about the ability of the Company to continue as a going concern. In view of these matters, continuation as a going concern is dependent upon several factors, including the availability of debt or equity funding upon terms and conditions acceptable to the Company and ultimately achieving profitable operations. Management cannot provide assurance that the Company will meet its objectives and be able to continue in operation. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern.

Loan Receivable

Loan Receivable	6 Months Ended
	Jan. 31, 2019
Receivables [Abstract]
Loan Receivable	3. Loan Receivable The Company loaned $300,000 to a third party, Hong Kong Hong Tai Int’l Trade Limited. The loan bears annual interest rate of six percent. The term of loan is six months, started from December 28, 2018 and expires on June 27, 2019.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jan. 31, 2019
COMMITMENTS AND CONTINGENCIES
Commitments and Contingencies	4. Commitments and Contingencies The Company took over an operating office lease agreement with its newly acquired Hangzhou subsidiary. For the three and six months ended January 31, 2019, the rent expense was $26,878. As of January 31, 2019, future minimum lease payments under the operating leases are $110,276 per year, the expiration date is October 6, 2023. The Company entered an agreement with the Company’s legal counselor. There is a monthly retainer of $2,500 for the legal consultant’s service.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jan. 31, 2019
Related Party Transactions [Abstract]
Related Party Transactions	5. Related Party Transactions During the six months ended January 31, 2019, the Company borrowed $30,000 from a potential investor to fund the Company's ongoing activities. It was an indefinite short-term loan with no interest bearing. The potential investor has not received any equity for this loan and this loan is paid back by the Company in the following quarter. During the six months ended January 31, 2019, the Company refunded $1,429 of the additional paid in capital to the former CFO. On December 11, 2018, the Company sold 96,090,000 shares of its common stock to various investors, including 54,040,000 shares sold to its Officers and Directors with proceeds of $1,080,800. $416,000 was received in December 2018, $648,800 was subsequently received in February 2019, and the remaining $16,000 is expected to be collected on or before April 30, 2019. During the six months ended January 31, 2019, the Company advanced $44,774 to Hartford Great Health Management (Shanghai), Ltd., an entity was subsequently acquired by the company in February 2019. The advancement bears no interest. During the six months ended January 31, 2018, the Company borrowed $12,663 from four shareholders to fund the Company's ongoing activities. The shareholders have not received any equity for these loans and these loans are repayable by the Company. Simple interest accrues on these notes at 2% annually. Principle and interest are due upon sale or merger of the Company or upon demand. The Company has accrued an interest expense of $257 for the six months ended January 31, 2018 related to these notes. Office space of headquarter is provided to the Company at no cost by the executive officers. No provision for these costs has been included in these financial statements as the amounts are not material.

Stockholders' Equity

Stockholders' Equity	6 Months Ended
	Jan. 31, 2019
Stockholders' equity
Stockholders' Equity	6. Stockholders' Equity Preferred Stock The Company is authorized to issue 5,000,000 shares of preferred stock with a par value of $0.001. No shares of preferred stock have been issued and outstanding as of January 31, 2019. Common Stock The Company is authorized to issue 100,000,000 shares of common stock with a par value of $0.001. 96,090,000 and 0 shares of common stock were issued during the six months ended January 31, 2019 and 2018, respectively. 96,090,000 shares of common stock were issued at $0.02 per share. As of January 31, 2019, total proceeds of $616,000 have been received and $1,305,800 are pending to be collected.

Asset Acquisition

Asset Acquisition	6 Months Ended
	Jan. 31, 2019
Business Combinations [Abstract]
Asset Acquisition	7. Asset Acquisition On December 28, 2018, the Company acquired Hangzhou Hartford Comprehensive Health Management, Ltd (“HZHF”), an entity located at Hangzhou, China, who engages in the Sino-US Health industry. The operation results of the acquired subsidiary are included in the Company’s consolidated financial statements commencing on the acquisition date. The Company has recorded an allocation of the purchase price to the Company’s identifiable assets acquired based on their fair value at the acquisition date. No business inputs, process and workforce have been acquired through the transaction. The Company accounted the transaction in accordance with the Asset Acquisitions The calculation of purchase price and purchase price allocation is as following: Identifiable Assets Acquired Cash and cash equivalents $ 154 Other current assets 26,239 Property and Equipment, net 4,199 Rent deposit 11,984 Deferred Start-up cost, noncurrent 99,043 Total consideration $ 141,619 Right after the transaction was consummated, the Company fully expensed the deferred start-up cost in accordance with US GAAP.

Subsequent Events

Subsequent Events	6 Months Ended
	Jan. 31, 2019
Subsequent Events [Abstract]
Subsequent Events	8. Subsequent Events In accordance with ASC 855 , "Subsequent Events" In correspondence with the stock issuance in December 2018, the Company subsequently collected $648,800 from one investor in February 2019. As of the filing date, $657,000 receivable from sales of stock is to be collected. On February 5, 2019, the $300,000 loan receivable has been subsequently repaid by Hong Kong Hong Tai Int’l Trade Limited and another $200,000 has been borrowed to the same party on March 4, 2019 with six percent annum. On February 27, 2019, the Company acquired 100% of the equity of Hartford Great Health Management (Shanghai), Ltd., a Shanghai corporation, from a non-related party, for $135,743.

Nature of Operations and Summ_2

Nature of Operations and Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jan. 31, 2019
Accounting Policies [Abstract]
Interim Financial Information	Interim Financial Information:
Use of Estimates	Use of Estimates:
Foreign Currency	Foreign Currency:
Comprehensive Income (loss)	Comprehensive Income (loss):
Fair value of financial instruments	Fair value of financial instruments:
Cash and Cash Equivalents	Cash and Cash Equivalents:
Loan Receivable	Loan Receivable:
Property and Equipment	Property and Equipment:
Business Combinations	Business Combinations:
Income Taxes	Income Taxes: On December 22, 2017, the President of the United States signed into law the Tax Reform Act. The legislation significantly changes U.S. tax law by, among other things, lowering corporate income tax rates, implementing a territorial tax system and imposing a repatriation tax on deemed repatriated earnings of foreign subsidiaries. The Tax Reform Act permanently reduces the U.S. corporate income tax rate from a maximum of 35% to a flat 21% rate, effective January 1, 2018. The SEC staff issued Staff Accounting Bulletin No. 118 to address the application of U.S. GAAP in situations when a registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the Tax Reform Act. A company may select between one of three scenarios to determine a reasonable estimate for certain income tax effects arising from the Tax Reform Act. Those scenarios are (i) a final estimate which effectively closes the measurement window; (ii) a reasonable estimate leaving the measurement window open for future revisions; and (iii) no estimate as the law is still being analyzed. The Company has been in loss position for years, zero balances of tax provisions, deferred tax assets and liabilities as of the reporting periods ended. The tax reforms have no significant impacts on the Company.
Revenue Recognition	Revenue Recognition:
Income (Loss) Per Share	Income (Loss) Per Share:
Recent Accounting pronouncements	Recent Accounting Pronouncements: In February 2018, the FASB issued ASU No. 2018-02, “Income Statement - Reporting Comprehensive Income (Topic 220)”, which amends the previous guidance to allow for certain tax effects “stranded” in accumulated other comprehensive income, which are impacted by the Tax Cuts and Jobs Act (the “Tax Reform Act”) , to be reclassified from accumulated other comprehensive income into retained earnings. This amendment pertains only to those items impacted by the new tax law and will not apply to any future tax effects stranded in accumulated other comprehensive income. This standard is effective for fiscal years beginning after December 15, 2018, and allows for early adoption. The Company has completed its evaluation of the impact of ASU No. 2018-02 and determined that there are no “stranded” tax effects in accumulated other comprehensive income to be reclassified. In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments”. The accounting standard changes the methodology for measuring credit losses on financial instruments and the timing when such losses are recorded. ASU No. 2016-13 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2019. Early adoption is permitted for fiscal years, and interim periods within those years, beginning after December 15, 2018. The Company does not expect that the adoption of ASU No. 2016-13 will have a material impact on its financial position, results of operations and liquidity. In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)”. This update is intended to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. This update is effective for annual and interim reporting periods beginning after December 15, 2018, including interim periods within those fiscal years. The Company will adopt ASU No. 2016-02 in the first quarter of 2019 utilizing the modified retrospective transition method. In July 2018, the FASB further amended ASU No. 2016-02 and the Company will elect the transition provision permitting it to record existing operating leases on the Consolidated Balance Sheet without adjusting comparative periods. Further, the Company intends to elect the package of practical expedients allowing it to not reassess prior conclusions related to expired or existing contracts that are or that contain leases, lease classification and the accounting for initial direct costs. These practical expedients must be elected as a package and applied consistently. Operating leases with a term of 12 months or less will not be recorded on the Consolidated Balance Sheet. The Company does not expect that the adoption of ASU No. 2016-02 will have a material impact on its financial position, results of operations and liquidity.

Asset Acquisition (Tables)

Asset Acquisition (Tables)	6 Months Ended
	Jan. 31, 2019
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired	The calculation of purchase price and purchase price allocation is as following: Identifiable Assets Acquired Cash and cash equivalents $ 154 Other current assets 26,239 Property and Equipment, net 4,199 Rent deposit 11,984 Deferred Start-up cost, noncurrent 99,043 Total consideration $ 141,619

Nature of Operations and Summ_3

Nature of Operations and Summary of Significant Accounting Policies (Details) - USD ($)	Jan. 31, 2019	Jul. 31, 2018
Accounting Policies [Abstract]
Short term loan receivables	$ 300,000	$ 0

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	Jan. 31, 2019	Jul. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (491,583)	$ (332,647)

Loan Receivable (Details Narrat

Loan Receivable (Details Narrative) - USD ($)	6 Months Ended
	Jan. 31, 2019	Jul. 31, 2018
Receivables [Abstract]
Loan receivables	$ 300,000	$ 0
Expiration date	Jun. 27, 2019
Interest rate	6.00%

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative)	3 Months Ended	6 Months Ended
	Jan. 31, 2019USD ($)	Jan. 31, 2019USD ($)
COMMITMENTS AND CONTINGENCIES
Rent expense	$ 26,878	$ 26,878
Future minimum lease payments under operating leases	$ 110,276	$ 110,276
Lease expiration date		Oct. 6, 2023
Monthly retainer for legal consultant's service		$ 2,500

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Dec. 11, 2018	Apr. 30, 2019	Mar. 18, 2019	Feb. 28, 2019	Dec. 31, 2018	Jan. 31, 2019	Jan. 31, 2018
Accrued interest expense							$ 257
Additional paid in capital refunded						$ 1,430	$ 0
Stock issued during the period, Shares						96,090,000	0
Proceeds from issue of common stock						$ 616,000	$ 0
Advance from related party							44,774
Investor [Member]
Amount borrowed						30,000
Chief Financial Officer [Member]
Additional paid in capital refunded						$ 1,429
Four shareholders [Member]
Amount borrowed							$ 12,663
Interest rate							2.00%
Investors [Member]
Stock issued during the period, Shares	96,090,000
Stock issued during the period, value	$ 1,080,800
Proceeds from issue of common stock					$ 416,000
Investors [Member] | Subsequent Event [Member]
Proceeds from issue of common stock		$ 16,000	$ 657,000	$ 648,800

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)	6 Months Ended
	Jan. 31, 2019	Jan. 31, 2018	Jul. 31, 2018
Stockholders' equity
Preferred stock, par value per share	$ 0.001		$ 0.001
Preferred stock, shares authorized	5,000,000		5,000,000
Preferred stock, shares issued	0		0
Preferred stock, shares outstanding	0		0
Common stock, par value per share	$ 0.001		$ 0.001
Common stock, shares authorized	100,000,000		100,000,000
Stock issued during the period, Shares	96,090,000	0
Share price	$ 0.02
Proceeds from issue of common stock	$ 616,000	$ 0
Pending to be collected	$ 1,305,800

Asset Acquisition (Details)

Asset Acquisition (Details)	Jan. 31, 2019USD ($)
Business Combinations [Abstract]
Cash and cash equivalents	$ 154
Other current assets	26,239
Property and Equipment, net	4,199
Rent deposit	11,984
Deferred Start-up cost, noncurrent	99,043
Total consideration	$ 141,619

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Mar. 04, 2019	Feb. 05, 2019	Apr. 30, 2019	Mar. 18, 2019	Feb. 28, 2019	Feb. 27, 2019	Dec. 31, 2018	Jan. 31, 2019	Jan. 31, 2018
Proceeds from issue of common stock								$ 616,000	$ 0
Investors [Member]
Proceeds from issue of common stock							$ 416,000
Subsequent Event [Member]
Subsequent event description						Company acquired 100% of the equity of Hartford Great Health Management (Shanghai), Ltd., a Shanghai corporation, from a non-related party, for $135,743.
Subsequent Event [Member] | Investors [Member]
Proceeds from issue of common stock			$ 16,000	$ 657,000	$ 648,800
Subsequent Event [Member] | Hong Kong Hong Tai Intl Trade Limited [Member]
Amount borrowed	$ 200,000	$ 300,000
Interest rate	6.00%	6.00%