Anpulo Food (ANPFF) S-1/A 30 May 14 IPO registration (amended) Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Mar. 31, 2014
Document And Entity Information [Abstract]	'
Entity Registrant Name	'Anpulo Food, Inc.
Entity Central Index Key	'0001500366
Amendment Flag	'true
Amendment Description	'The registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective in accordance with section 8(a) of the securities act or until the registration statement shall become effective on such date as the commission, acting pursuant to such section 8(a), may determine.
Document Type	'S-1
Document Period End Date	31-Mar-14
Entity Filer Category	'Smaller Reporting Company

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Current Assets:	'	'	'
Cash and cash equivalents	$1,342,561	$667,024	$407,323
Investment - held for trading	24,849	32,914	'
Accounts receivable	2,355,299	2,926,323	1,667,323
Inventories	1,057,051	1,226,176	1,057,584
Advances to suppliers	261,920	255,879	35,657
Advance for real estate purchase	81,144	'	'
Prepaid expenses	23,290	57,989	10,316
Due from related party	376,758	152,371	3,791,804
Other receivables, net	1,739,320	499,303	93,971
Restricted assets	64,915	130,924	'
Other current assets	2,413,180	729,355	215,430
Total Current Assets	9,740,287	6,678,258	7,279,408
Long-term prepaid expenses	370,087	377,950	'
Plant and equipment, net of accumulated depreciation	7,555,217	7,792,943	7,409,102
Construction in progress	2,782,615	2,142,989	648,458
Intangible assets, net	3,482,421	3,532,230	3,504,679
Total Assets	23,930,627	20,524,370	18,841,647
Current Liabilities:	'	'	'
Short-term loans	18,857,820	15,416,339	6,062,434
Accounts payable and accrued payables	492,819	415,504	497,437
Advances from customers	98,155	59,784	74,512
Other payables	189,332	201,877	216,466
Total Current Liabilities	'	16,093,504	6,850,849
Long-term loans	'	'	6,824,205
Total Liabilities	19,638,126	16,093,504	13,675,054
Stockholders' Equity:	'	'	'
Preferred stock ($0.001 par value, 500,000,000 shares authorized, 90,000,000 shares issued and outstanding on March 31, 2014 and December 31, 2013)	90,000	90,000	'
Common stock ($0.001 par value, 1,000,000,000 shares authorized, 123,000,000 shares issued and outstanding on March 31, 2014 and December 31, 2013)	123,000	123,000	122,900
Additional paid in capital	5,413,172	5,413,172	5,514,599
Accumulated deficit	-2,168,473	-2,067,646	-1,192,815
Accumulated other comprehensive income	834,802	872,340	721,909
Total Stockholders' Equity	4,292,501	4,430,866	5,166,593
Total Liabilities and Stockholders' Equity	$23,930,627	$20,524,370	$18,841,647

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]	'	'	'
Preferred stock, par value	$0.00	$0.00	$0.00
Preferred stock, shares authorized	500,000,000	500,000,000	500,000,000
Preferred stock, shares issued	90,000,000	90,000,000	0
Preferred stock, shares outstanding	90,000,000	90,000,000	0
Common stock, par value	$0.00	$0.00	$0.00
Common stock, shares authorized	1,000,000,000	1,000,000,000	1,000,000,000
Common stock, shares issued	123,000,000	123,000,000	122,900,000
Common stock, shares outstanding	123,000,000	123,000,000	122,900,000

Consolidated_Statements_of_Ope

Consolidated Statements of Operations and Comprehensive Income (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
Income Statement [Abstract]	'	'	'	'
Revenue	$4,376,841	$4,533,877	$20,206,497	$18,115,582
Cost of goods sold	3,488,901	3,700,471	16,479,281	15,513,533
Gross profit	887,940	833,406	3,727,216	2,602,049
Operating expenses	'	'	'	'
General and administrative expenses	604,814	405,555	1,678,087	1,298,634
Selling expenses	647,447	512,720	2,270,488	1,590,714
Operating expenses	1,252,261	918,275	3,948,575	2,889,348
Loss from operations	-364,321	-84,869	-221,359	-287,299
Other income (expense):	'	'	'	'
Interest expenses	237,964	-197,103	-817,096	-495,850
Subsidy income	27,732	104,064	118,440	942,095
Other income (expense)	-2,202	25,167	45,184	71,186
Total other income (expense)	263,494	-67,872	-653,472	517,431
Loss before income taxes	-100,827	-152,741	-874,831	230,132
Income taxes	'	'	'	'
Net loss	-100,827	-152,741	-874,831	230,132
Loss per share - basic and diluted:	'	'	'	'
Earnings (loss) per share - Basic and Diluted	'	'	($0.01)	'
Weighted average shares outstanding - Basic and Diluted	123,000,000	122,900,000	122,916,667	122,900,000
Comprehensive income:	'	'	'	'
Net loss	-100,827	-152,741	-874,831	230,132
Unrealized foreign currency translation adjustment	-37,538	28,195	150,431	39,872
Comprehensive loss	($138,365)	($124,546)	($724,400)	$270,004

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES	'	'	'	'
Net loss	($100,827)	($152,741)	($874,831)	$230,132
Adjustments to reconcile net income to net cash provided by operating activities:	'	'	'	'
Depreciation and amortization	258,235	202,562	804,731	795,073
Provision for doubtful accounts	51,513	23,203	'	'
Bad debt expense	'	'	227,427	39,041
Fair value change of held for sale investment	7,849	0	'	'
Changes in operating assets and liabilities:	'	'	'	'
Accounts receivable	499,192	362,438	-1,203,087	-917,957
Inventories	160,080	81,328	-133,831	-37,123
Advances to suppliers	-8,242	-18,790	-216,274	-35,196
Other receivables	-1,253,610	-1,872,717	-612,881	966,416
Other current assets	-1,702,714	-970,065	-500,639	496,650
Prepaid expenses	-7,767	'	-46,738	-10,312
Restricted assets	65,407	'	-129,230	'
Long-term prepaid expenses	'	'	-374,620	'
Accounts payable and accrued liabilities	80,105	-121,522	-95,375	205,570
Advances from customers	39,165	71,601	-16,833	-61,292
Other payables	-10,940	-27,211	-21,068	-1,003,678
Total adjustments	'	'	-2,318,418	437,192
Net cash used in operating activities	-1,922,554	-2,421,914	-3,193,249	667,324
CASH FLOWS FROM INVESTING ACTIVITIES	'	'	'	'
Increase in held for sale investment	'	-32,041	-32,488	'
Prepayment for real estate purchase	-81,758	0	'	'
Investment in construction in progress	-662,515	-34,408	-1,455,217	-640,289
Purchase of plant and equipment	-16,914	-206,733	-873,035	-743,650
Net cash used in investing activities	-761,187	-273,182	-2,360,740	-1,383,939
CASH FLOWS FROM FINANCING ACTIVITIES	'	'	'	'
Due from related party	-227,369	2,776,621	3,697,656	-1,150,160
Proceeds from capital contribution	-2,125,711	-1,178,926	'	'
Proceeds from long-term loans	'	'	'	6,821,715
Repayment of long-term loans	'	'	-6,946,127	'
Repayment of short-term loans	'	'	-6,364,591	-12,536,885
Proceeds from short-term loans	5,723,069	2,453,440	15,410,710	7,614,938
Net cash used in financing activities	3,369,989	4,051,135	5,797,648	749,608
EFFECT OF EXCHANGE RATE CHANGES ON CASH	-10,711	4,473	16,042	3,030
NET INCREASE IN CASH	675,537	1,360,512	259,701	36,023
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	667,024	407,323	407,323	371,300
CASH AND CASH EQUIVALENTS, END OF PERIOD	1,342,561	1,767,835	667,024	407,323
Cash paid during the period for:	'	'	'	'
Interest expense paid	230,458	198,056	858,799	499,535
Income tax paid	'	'	'	'

Consolidated_Statements_of_The

Consolidated Statements of The Stockholders' Equity (USD $)	Total	Preferred Stock	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Income
Balance at Dec. 31, 2011	$4,896,589	'	$122,900	$5,514,599	($1,422,947)	$682,037
Balance, Shares at Dec. 31, 2011	'	'	122,900,000	'	'	'
Comprehensive income:	'	'	'	'	'	'
Net loss	230,132	'	'	'	230,132	'
Unrealized foreign currency translation adjustment	39,872	'	'	'	'	39,872
Balance at Dec. 31, 2012	5,166,593	'	122,900	5,514,599	-1,192,815	721,909
Balance, Shares at Dec. 31, 2012	'	'	122,900,000	'	'	'
Recapitalization value	-11,327	90,000	100	-101,427	'	'
Recapitalization shares	'	90,000,000	100,000	'	'	'
Comprehensive income:	'	'	'	'	'	'
Net loss	-874,831	'	'	'	-874,831	'
Unrealized foreign currency translation adjustment	150,431	'	'	'	'	150,431
Balance at Dec. 31, 2013	$4,430,866	$90,000	$123,000	$5,413,172	($2,067,646)	$872,340
Balance, Shares at Dec. 31, 2013	'	90,000,000	123,000,000	'	'	'

Organization_and_Nature_of_Ope

Organization and Nature of Operations	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Organization And Nature Of Operations [Abstract]	'	'
ORGANIZATION AND NATURE OF OPERATIONS	'	'
	NOTE 1—ORGANIZATION, BUSINESS AND OPERATIONS	NOTE 1 – ORGANIZATION AND NATURE OF OPERATIONS
	Laifeng Anpulo (Group) Food Development Co., Ltd. (the “Company” or “Laifeng Anpulo”) was registered as a privately owned company on March 3, 2005 in the People’s Republic of China (the “PRC”). The Company’s business operations consist of processing and distributing pork products. The Company also engages in the research and development, manufacturing and distribution of chilled pork, frozen pork and prepared meats. The Company distributes its products to the clients mainly in Hubei and Hunan Province.	Laifeng Anpulo (Group) Food Development Co., Ltd. (the “Company” or “Laifeng Anpulo”) was registered as a privately owned company on March 3, 2005 in the People’s Republic of China (the “PRC”). The Company’s business operations consist of processing and distributing pork products. The Company also engages in the research and development, manufacturing and distribution of chilled pork, frozen pork and prepared meats. The Company distributes its products to the clients mainly in Hubei and Hunan Province.
	The consolidated financial statements include the financial statements of Anpulo Food, Inc. (referred to herein as “Anpulo”); its wholly-owned subsidiary, Anpulo International Limited, a Hong Kong limited liability company (“Anpulo HK”); Anpulo HK’s wholly-owned subsidiary, Guangxiang Investment Consulting Co., Ltd., a Chinese limited liability company and a wholly foreign owned entity (“Anpulo WFOE”); Anpulo WFOE’s variable interest entity, Laifeng Anpulo (Group) Food Development Co., Ltd., a Chinese limited liability company (“Anpulo Laifeng” or the “VIE”), where Anpulo WFOE is deemed the primary beneficiary. All of Anpulo’s operations are conducted by Anpulo Laifeng whose results of operations are consolidated into those of Anpulo. Anpulo HK and Anpulo WFOE are sometimes referred to as the “subsidiaries”. Anpulo, its consolidated subsidiaries and Anpulo Laifeng are collectively referred to herein as the “Company”, “we” and “us”, unless specific reference is made to an entity.	The consolidated financial statements include the financial statements of Anpulo Food, Inc. (referred to herein as “Anpulo”); its wholly-owned subsidiary, Anpulo International Limited, a Hong Kong limited liability company (“Anpulo HK”); Anpulo HK’s wholly-owned subsidiary, Guangxiang Investment Consulting Co., Ltd., a Chinese limited liability company and a wholly foreign owned entity (“Anpulo WFOE”); Anpulo WFOE’s variable interest entity, Laifeng Anpulo (Group) Food Development Co., Ltd., a Chinese limited liability company (“Anpulo Laifeng” or the “VIE”), where Anpulo WFOE is deemed the primary beneficiary. All of Anpulo’s operations are conducted by Anpulo Laifeng whose results of operations are consolidated into those of Anpulo. Anpulo HK and Anpulo WFOE are sometimes referred to as the “subsidiaries”. Anpulo, its consolidated subsidiaries and Anpulo Laifeng are collectively referred to herein as the “Company”, “we” and “us”, unless specific reference is made to an entity.
	Anpulo is a holding company incorporated under the laws of the State of Nevada on July 30, 2010. On June 25, 2012, the Company redomiciled from the State of Nevada to British Virgin Islands. The Company is engaged in processing, distributing and marketing fresh pork and cured pork products in the People’s Republic of China, (the “PRC” or “China”). The Company does not raise hogs, but instead purchase live hogs from farms or individual pig farmers in Laifeng County and its neighboring area in China for slaughtering, processing and curing. Its wholly owned subsidiary, Anpulo HK, was incorporated in Hong Kong in May 2012 as a limited liability company. Other than its equity interest in Anpulo HK, Anpulo does not own any assets or conduct any operations.	Anpulo is a holding company incorporated under the laws of the State of Nevada on July 30, 2010. On June 25, 2012, the Company redomiciled from the State of Nevada to British Virgin Islands. The Company is engaged in processing, distributing and marketing fresh pork and cured pork products in the People’s Republic of China, (the “PRC” or “China”). The Company does not raise hogs, but instead purchase live hogs from farms or individual pig farmers in Laifeng County and its neighboring area in China for slaughtering, processing and curing. Its wholly owned subsidiary, Anpulo HK,was incorporated in Hong Kong in May 2012 as a limited liability company. Other than its equity interest in Anpulo HK, Anpulo does not own any assets or conduct any operations.
	In June 2013, Anpulo HK established a wholly owned subsidiary, Guangxiang Investment Consulting Co., Ltd. (“Anpulo WFOE”), in Shanghai, China. Other than the equity interest in Anpulo WFOE, Anpulo HK does not own any assets or conduct any operations.	In June 2013, Anpulo HK established a wholly owned subsidiary, Guangxiang Investment Consulting Co., Ltd. (“Anpulo WFOE”), in Shanghai, China. Other than the equity interest in Anpulo WFOE, Anpulo HK does not own any assets or conduct any operations.
	Anpulo WFOE conducts its business through Anpulo Laifeng, which is consolidated as a variable interest entity, as discussed below.	Anpulo WFOE conducts its business through Anpulo Laifeng, which is consolidated as a variable interest entity, as discussed below.
	Chinese laws and regulations currently do not prohibit or restrict foreign ownership in hog breeding businesses. However, Chinese laws and regulations do prevent direct foreign investment in certain industries. On December 1, 2009, to protect the Company’s stockholders from possible future foreign ownership restrictions, Anpulo Laifeng and all of the stockholders of Anpulo Laifeng (“Principal Stockholders”) entered into an Entrusted Management Agreement (the “EMA”) with Anpulo WFOE, which provides that Anpulo WFOE will be fully and exclusively responsible for the management of Anpulo Laifeng. Anpulo WFOE is also entitled to receive the residual return of Anpulo Laifeng. As a result of the agreement, Anpulo WFOE will absorb 100% of the expected losses and gains of Anpulo Laifeng, which results in Anpulo WFOE being the primary beneficiary of Anpulo Laifeng.	Chinese laws and regulations currently do not prohibit or restrict foreign ownership in hog breeding businesses. However, Chinese laws and regulations do prevent direct foreign investment in certain industries. On December 1, 2009, to protect the Company’s stockholders from possible future foreign ownership restrictions, Anpulo Laifeng and all of the stockholders of Anpulo Laifeng (“Principal Stockholders”) entered into an Entrusted Management Agreement (the “EMA”) with Anpulo WFOE, which provides that Anpulo WFOE will be fully and exclusively responsible for the management of Anpulo Laifeng. Anpulo WFOE is also entitled to receive the residual return of Anpulo Laifeng. As a result of the agreement, Anpulo WFOE will absorb 100% of the expected losses and gains of Anpulo Laifeng, which results in Anpulo WFOE being the primary beneficiary of Anpulo Laifeng.
	Anpulo WFOE also entered into a Pledge of Equity Agreement (the “PEA”) with the Principal Stockholders, who pledged all their equity interest in these entities to Anpulo WFOE. The PEA, which was entered into by each Principal Shareholder, pledged each of the Principal Stockholders’ equity interest in Anpulo WFOE as a guarantee for the entrustment payment under the EMA.	Anpulo WFOE also entered into a Pledge of Equity Agreement (the “PEA”) with the Principal Stockholders, who pledged all their equity interest in these entities to Anpulo WFOE. The PEA, which was entered into by each Principal Shareholder, pledged each of the Principal Stockholders’ equity interest in Anpulo WFOE as a guarantee for the entrustment payment under the EMA.
	In addition, Entrusted Management WFOE entered into an Option Agreement (the “OA”) to acquire the Principal Stockholders’ equity interest in these entities if or when permitted by the PRC laws.	In addition, Entrusted Management WFOE entered into an Option Agreement (the “OA”) to acquire the Principal Stockholders’ equity interest in these entities if or when permitted by the PRC laws.
	Collectively, the EMA, PEA and OA are referred to as the Exclusive Agreements, based upon which the Company consolidates the variable interest entity, Anpulo Laifeng, as required by generally accepted accounting principles in the United States (“US GAAP”), because the Company is the primary beneficiary of the VIE. The profits and losses of Anpulo Laifeng are allocated to Anpulo WFOE and thus to the Company based upon the EMA.	Collectively, the EMA, PEA and OA are referred to as the Exclusive Agreements, based upon which the Company consolidates the variable interest entity, Anpulo Laifeng, as required by generally accepted accounting principles in the United States (“US GAAP”), because the Company is the primary beneficiary of the VIE. The profits and losses of Anpulo Laifeng are allocated to Anpulo WFOE and thus to the Company based upon the EMA.
	On November 18, 2012, the Company entered into a cooperation agreement with the government of Laifeng County to build and operate a high end hotel. According to such agreement, we shall invest no less than RMB 30 million or approximate $4,760,000 in building a hotel in Laifeng County and, after the hotel is built we are entitled to operate the hotel and profit from the hotel operation for 20 years from October 1, 2012 to September 30, 2032. After September 30, 2032, the title of the hotel shall be transferred to the Laifeng County and the Laifeng County shall not be liable for any debts associated with the hotel. As of March 31, 2014 and December 31, 2013, the Company had invested $2,782,615 and $2,142,989 in the hotel construction and may need additional $2.95 million capital to complete this construction. On April 20, 2014, the Company assigned and transferred all of our rights and obligations under the cooperation agreement to Laifeng Fengming Manor Hotel Management Co., Ltd. (“Fengming”) for approximately $2.7 million or RMB 17 million. Fengming is owned by Mr. Junyi Luo, Mr. Wenping Luo’s son. Mr. Wenping Luo does neither have any direct or indirect investment in Fengming nor hold any management position in Fengming.

Summary_of_Significant_Account

Summary of Significant Accounting Policies

3 Months Ended

12 Months Ended

Mar. 31, 2014

Dec. 31, 2013

Summary Of Significant Accounting Policies [Abstract]

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

Basis of Presentation

The accompanying consolidated financial statements have been prepared in conformity with US GAAP. The basis of accounting differs from that used in the statutory accounts of the Company, which are prepared in accordance with the accounting principles of the PRC (“PRC GAAP”). The Company’s functional currency is the Chinese Renminbi (“RMB”); however the accompanying consolidated financial statements have been translated and presented in United States Dollars (“USD”). All significant intercompany transactions and balances have been eliminated.

The accompanying financial statements have been prepared in conformity with US GAAP and are presented in US dollars.

As reflected in the accompanying financial statements, the Company has accumulated deficit of $2,168,473, a working capital deficit and cash outflow from operating activities of $9,897,839 and $1,922,554 at March 31, 2014. This raises substantial doubt about its ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company’s ability to raise additional capital and implement its business plan. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Management intends to provide the Company with additional loans as needed and is seeking a merger target to implement its strategic plans. Management feels these actions provide the opportunity for the Company to continue as a going concern.

As reflected in the accompanying consolidated financial statements, the Company had a net loss of $874,831 for the year ended December 31, 2013 and has cash and cash equivalents, short-term loans, and an accumulated deficit of $667,024, 15,416,339, and $2,067,646 at December 31, 2013, respectively. These matters raise substantial doubt about the company’s ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company’s ability to further implement its business plan, raise additional capital, and generate more revenues. The consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Interim Financial Statements

Use of Estimates

These unaudited financial statements as of and for the three months ended March 31, 2014 and 2013 reflect all adjustments which, in the opinion of management, are necessary to present fairly the financial position, results of operations and cash flows for the periods presented in accordance with the accounting principles generally accepted in the United States of America. All adjustments are of a normal recurring nature.

The preparation of the unaudited financial statements in conformity with accounting principles generally accepted in the U.S. requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses, and the related disclosures at the date of the financial statements and during the reporting period. Actual results could materially differ from these estimates. Significant estimates for the years ended December 31, 2013 and 2012 include the allowance for doubtful accounts, the allowance for obsolete inventory, the useful life of property and equipment and intangible assets, assumptions used in assessing impairment of long-term assets and valuation of deferred tax assets, and accruals for taxes due.

These interim financial statements should be read in conjunction with the Company’s financial statements and notes thereto for the years ended December 31, 2013 and 2012 included in the Company’s Form 10-K filed with the United States Securities and Exchange Commission on March 14, 2014. The Company assumes that the users of the interim financial information herein have read, or have access to, the audited financial statements for the preceding period, and that the adequacy of additional disclosure needed for a fair presentation may be determined in that context. The results of operations for the three month period ended March 31, 2014 are not necessarily indicative of results for the entire year ending December 31, 2014.

Restrictions of Transfer of Assets Out of the PRC

Use of Estimates

Dividend payments by Laifeng Anpulo are limited by certain statutory regulations in the PRC. No dividends may be paid by Laifeng Anpulo without first receiving prior approval from the Foreign Currency Exchange Management Bureau. Dividend payments are restricted to 90% of profits, after tax.

The preparation of these financial statements in conformity with generally accepted accounting principles requires the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities and the related disclosure of contingent assets and liabilities at the date of these financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Accordingly, actual results may differ from these estimates. Significant estimates include the useful lives of property and equipment, land use rights, and assumptions used in assessing impairment for long-term assets.

Control by Principal Stockholders

Principles of Consolidation

Our directors and executive officers and their affiliates or related parties own, beneficially and in the aggregate, the majority of the voting power of the outstanding shares of our common stock. Accordingly, if our directors and executive officers and their affiliates or related parties vote their shares uniformly, they would have the ability to control the approval of most corporate actions, including increasing our authorized capital stock and the dissolution or merger of our company or the sale of our assets.

Pursuant to US GAAP, Anpulo Laifeng is the VIE of the Company and the Company is the primary beneficiary of the VIE. Accordingly, the VIE has been consolidated in the Company’s financial statements.

Collaborative Arrangements

Based on various VIE agreements, the Company is able to exercise control over the VIE, and obtain the financial interests such as the periodic income of the VIE through the EMA, PEA, and OA and to acquire the net assets of VIE through purchase of their equities at essentially no cost. The Company therefore concluded that its interest in the VIE is not a non-controlling interest and therefore is not classified as such. Based on the Exclusive Agreements the amount of controlling interest of the Anpulo Laifeng shareholders, who are holding shares of the VIE for the Company, is zero. They exercise no controls over the VIE and no financial interests of ownership are due to them either for periodic income or the net assets.

On March 29, 2011, Anpulo Laifeng and Tianli Agritech Inc. (“Tianli”) executed a strategic cooperation agreement (the “Strategic Cooperation Agreement”) which outlined two companies’ plan of cooperation. On August 1 and August 30, 2011, Anpulo Laifeng entered into a collaborative agreement and a supplemental agreement (the “Collaboration Agreements”) with Tianli, pursuant to which, Tianli established retail operations within the retail facilities with whom Anpulo Laifeng had ongoing business arrangements, and used the trademark “Tianli An Puluo” at Tianli’s retail sales departments in local major supermarkets in greater Wuhan City. These Collaborative Agreements were terminated as of June 15, 2012. Under the Collaborative Agreements, Tianli was the principal in the transaction and recorded revenues when Anpulo Laifeng sold products its customers and, Tianli and Anpulo Laifeng shared the net income of the collaborative retail business on a ratio of 60% to Tianli and 40% to Anpulo Laifeng.

Cash and Cash Equivalents

On June 15, 2012, upon the termination of the Strategic Cooperation Agreement and the Collaboration Agreements, Anpulo Laifeng assumed the receivable as of June 15, 2012, along with all assets and liabilities generated and incurred with the retail operations under the Collaborative Arrangement.

For purposes of the statements of cash flows, the Company considers all highly liquid instruments purchased with a maturity of three months or less and money market accounts to be cash equivalents. The Company maintains cash and cash equivalents with various financial institutions mainly in the PRC and the U.S. As of March 31, 2014 and December 31, 2013, balances in banks in the PRC of $1,342,561 and $667,024, respectively, are uninsured.

According to the agreement, Anpulo Laifeng and Tianli share the net income of the collaborative retail business on a ratio of 40% to the Company and 60% to Tianli. Profit sharing from the collaborative arrangement during the years ended December 31, 2013 and 2012 was $0 and $15,672.

Basic and Diluted Loss per Share

Cash and Cash Equivalents

The Company reports loss per share in accordance with FASB ASC 260 “Earnings per share”. The Company’s basic earnings per share are computed using the weighted average number of shares outstanding for the periods presented. Diluted earnings per share are computed based on the assumption that any dilutive options or warrants were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, the Company’s outstanding stock warrants are assumed to be exercised, and funds thus obtained were assumed to be used to purchase common stock at the average market price during the period. There were no dilutive instruments outstanding during the three months ended March 31, 2014 and 2013. However, if present, a separate computation of diluted loss per share would not have been presented, as these common stock equivalents would have been anti-dilutive due to the Company's net loss.

For purposes of the statements of cash flows, the Company considers all highly liquid instruments purchased with a maturity of three months or less and money market accounts to be cash equivalents. The Company maintains cash and cash equivalents with various financial institutions mainly in the PRC and the U.S. As of December 31, 2013 and 2012, balances in banks in the PRC of $667,024 and $407,323, respectively, are uninsured.

Fair Value of Financial Instruments

Basic and Diluted Loss per Share

Effective January 1, 2008, the Company adopted ASC 820, Fair Value Measurements and Disclosure (“ASC 820”) for assets and liabilities measured at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that require the use of fair value measurements, establishes a framework for measuring fair value and expands disclosure about such fair value measurements. The adoption of ASC 820 did not have an impact on the Company’s financial position or operating results, but did expand certain disclosures.

The Company reports loss per share in accordance with FASB ASC 260 “Earnings per share”. The Company’s basic earnings per share are computed using the weighted average number of shares outstanding for the periods presented. Diluted earnings per share are computed based on the assumption that any dilutive options or warrants were converted or exercised. Dilution is computed by applying the treasury stock method.  Under this method, the Company’s outstanding stock warrants are assumed to be exercised, and funds thus obtained were assumed to be used to purchase common stock at the average market price during the period. There were no dilutive instruments outstanding during the years ended December 31, 2013 and 2012. However, if present, a separate computation of diluted loss per share would not have been presented, as these common stock equivalents would have been anti-dilutive due to the Company's net loss.

ASC 820 defines fair value as the price that would be received upon sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below:

Fair Value of Financial Instruments

Level 1: Observable inputs such as quoted market prices in active markets for identical assets or liabilities

The Company adopted the guidance of ASC Topic 820 for fair value measurements which clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows:

Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data

Level 3: Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s own assumptions.

Level 1-Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date.

The following tables present information about investment held for trading measured at fair value on a nonrecurring basis as of March 31, 2014 and December 31, 2013:

Level 2-Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data.

Quoted Prices in Active Markets for Identical Assets (Level 1)

Significant Other Observable

Significant Unobservable Inputs (Level 3)

Balance at

Gain (Loss)

Level 3-Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information.

Inputs (Level 2)

31-Mar-14

Investment in gold held for trading

$

24,849

$

-

$

-

$

24,849

$

(7,849

)

The following tables present information about investment held for trading measured at fair value on a nonrecurring basis as of December 31, 2013 and 2012:

Quoted Prices in Active Markets for Identical Assets (Level 1)

Significant Other Observable

Significant Unobservable Inputs (Level 3)

Balance at

Gain (Loss)

Quoted Prices in Active Markets for Identical Assets (Level 1)

Significant Other Observable Inputs (Level 2)

Significant Unobservable Inputs (Level 3)

Balance at December 31, 2013

Gain (Loss)

Inputs (Level 2)

31-Dec-13

Investment in gold held for trading

$

32,914

$

-

$

-

$

32,914

$

-

Investment in gold held for trading

$

32,914

$

-

$

-

$

32,914

$

-

Quoted Prices in Active Markets for Identical Assets (Level 1)

Significant Other Observable Inputs (Level 2)

Significant Unobservable Inputs (Level 3)

Balance at December 31, 2012

Gain (Loss)

The carrying amounts reported in the balance sheets for cash and cash equivalents, accounts receivable, inventories, advances to suppliers, prepaid expenses, short-term loans, accounts payable, accrued expenses, advances from customers, taxes payable approximate their fair market value based on the short-term maturity of these instruments.

Investment in gold held for trading

$

-

$

-

$

-

$

-

$

-

Investment in Gold – Held for Trading

The Company conducted an impairment assessment on the investment held for trading based on the guidelines established in FASB ASC Topic 360 to determine the estimated fair market value of the investment as of December 31, 2013. Upon completion of its 2013 impairment analysis, the Company determined that the carrying value did not exceed the fair market value on equipment which is held for sale. The Company did not record impairment charge at December 31, 2013.

Marketable investment instruments are generally designated as investment held for trading. Investments held for trading are measured at fair value, whereby gains and losses resulting from changes in fair value are recognized to profit or loss. The Company holds investments in gold for trading purposes. As of March 31, 2014 and December 31, 2013, the Company holds investment for trading of $24,849 and $32,914, respectively. The loss resulting from changes in fair value are recognized to profit or loss during the three months ended March 31, 2014 and 2013was ($7,849) and $0, respectively.

The carrying amounts reported in the balance sheets for cash and cash equivalents, accounts receivable, inventories, advances to suppliers, prepaid expenses and other, short-term loans, accounts payable, accrued expenses, advances from customers, VAT and service taxes payable and income taxes payable approximate their fair market value based on the short-term maturity of these instruments.

Accounts Receivable

ASC Topic 825-10 “Financial Instruments” allows entities to voluntarily choose to measure certain financial assets and liabilities at fair value (fair value option). The fair value option may be elected on an instrument-by-instrument basis and is irrevocable, unless a new election date occurs. If the fair value option is elected for an instrument, unrealized gains and losses for that instrument should be reported in earnings at each subsequent reporting date. The Company did not elect to apply the fair value option to any outstanding instruments.

Accounts receivable are presented net of an allowance for doubtful accounts. The Company maintains allowances for doubtful accounts for estimated losses. The Company reviews the accounts receivable on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. In evaluating the collectability of individual receivable balances, the Company considers many factors, including the age of the balance, a customer’s historical payment history, its current credit-worthiness and current economic trends. Accounts are written off after exhaustive efforts at collection. At March 31, 2014 and December 31, 2013, the Company has established, based on a review of its outstanding balances, an allowance for doubtful accounts in the amounts of $109,005 and $58,367, respectively.

Concentrations of Credit Risks

Inventories

The Company’s operations are carried out in the PRC. Accordingly, the Company’s business, financial condition and results of operations may be influenced by the political, economic and legal environment in the PRC, and by the general state of the PRC’s economy. The Company’s operations in the PRC are subject to specific considerations and significant risks not typically associated with companies in North America. The Company’s results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion and remittance abroad, and rates and methods of taxation, among other things.

Inventories, consisting of raw materials, work in process and finished goods related to the Company’s products are stated at the lower of cost or market utilizing the weighted average method. An allowance is established when management determines that certain inventories may not be saleable. If inventory costs exceed expected market value due to obsolescence or quantities in excess of expected demand, the Company will record reserves for the difference between the cost and the market value. These reserves are recorded based on estimates. The Company did not record inventory reserve at March 31, 2014 and December 31, 2013.

Financial instruments which potentially subject the Company to concentrations of credit risk consist principally of cash and trade accounts receivable. Substantially all of the Company’s cash is maintained with state-owned banks within the PRC, and none of these deposits are covered by insurance. The Company has not experienced any losses in such accounts and believes it is not exposed to any risks on its cash in bank accounts. A significant portion of the Company’s sales are credit sales which are primarily to customers whose ability to pay is dependent upon the industry economics prevailing in these areas; however, concentrations of credit risk with respect to trade accounts receivables is limited due to generally short payment terms. The Company also performs ongoing credit evaluations of its customers to help further reduce credit risk.

Advances to Suppliers

At December 31, 2013 and 2012, the Company’s cash balances by geographic area were as follows:

Advances to suppliers represent the cash paid in advance for the purchase of raw material from suppliers. The advance payments are intended to ensure preferential pricing and delivery. The amounts advanced under such arrangements totaled $261,920 and $255,879 as of March 31, 2014 and December 31, 2013, respectively.

December 31,

2013

2012

Other Current Assets

Country:

United States

$

-

-

$

-

-

Other current assets represent the cash held in personal bank accounts. Most of the Company’s business activities are with peasant farmers and of necessity such transactions are carried out in cash. Corporate bank accounts in the PRC generally have cumbersome procedures for cash deposits and withdrawals. However, such cumbersome procedures are not applicable to personal bank accounts. For this reason, many companies that deal with a significant volume of cash activities often arrange to have a personal bank account established in the name of a trusted employee to facilitate such transactions. The Company’s rights to its funds held in such account are documented through a formal agreement with the individual nominally listed as the account owner. Since 2005, the Company kept a certain amount of cash in personal bank accounts established in the names of its cashiers, accountants, and Chief Executive Officer for the purpose of cash maintenance and management. The Company’s cashier, accountants, and Chief Executive Officer were maintaining and managing cash of $2,413,180 and $729,355 on behalf of the Company as of March 31, 2014 and December 31, 2013.

China

667,024

100

%

407,323

100

%

Total cash and cash equivalents

$

667,024

100

%

$

407,323

100

%

Plant and Equipment

Investment in Gold – Held for Trading

Plant and equipment are carried at cost and are depreciated on a straight-line basis over the estimated useful lives of the assets. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition. The Company examines the possibility of decreases in the value of fixed assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable.

Marketable investment instruments are generally designated as investment held for trading. Investments held for trading are measured at fair value, whereby gains and losses resulting from changes in fair value are recognized to profit or loss. The Company holds investments in gold for trading purposes. As of December 31, 2013 and 2012, the Company holds investment for trading of $32,914 and $0, respectively. No gain or loss resulting from changes in fair value are recognized to profit or loss during the years of 2013 and 2012.

Included in property and equipment is construction-in-progress which consisted of factory improvements and machinery pending installation and includes the costs of construction, machinery and equipment, and any interest charges arising from borrowings used to finance these assets during the period of construction or installation of the assets. No provision for depreciation is made on construction-in-progress until such time as the relevant assets are completed and ready for their intended use.

Accounts Receivable

Estimated useful lives of the Company’s assets are as follows:

Accounts receivable are presented net of an allowance for doubtful accounts. The Company maintains allowances for doubtful accounts for estimated losses. The Company reviews the accounts receivable on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. In evaluating the collectability of individual receivable balances, the Company considers many factors, including the age of the balance, a customer’s historical payment history, its current credit-worthiness and current economic trends. Accounts are written off after exhaustive efforts at collection. At December 31, 2013 and 2012, the Company has established, based on a review of its outstanding balances, an allowance for doubtful accounts in the amounts of $58,367 and $45,067, respectively.

Useful Life

Buildings

20 years

Inventories

Vehicles

5 ~ 8 years

Office equipment

5 years

Inventories, consisting of raw materials, work in process and finished goods related to the Company’s products are stated at the lower of cost or market utilizing the weighted average method. An allowance is established when management determines that certain inventories may not be saleable. If inventory costs exceed expected market value due to obsolescence or quantities in excess of expected demand, the Company will record reserves for the difference between the cost and the market value. These reserves are recorded based on estimates. The Company did not record inventory reserve at December 31, 2013 and 2012.

Operating equipment

4 ~ 10 years

Advances to Suppliers

Impairment of Long-lived Assets

Advances to suppliers represent the cash paid in advance for the purchase of raw material from suppliers. The advance payments are intended to ensure preferential pricing and delivery. The amounts advanced under such arrangements totaled $255,879 and $35,657 as of December 31, 2013 and 2012, respectively.

In accordance with ASC Topic 360, the Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable, or at least annually. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value. The Company did not record any impairment charge for the three months ended March 31, 2014 and 2013.

Other Current Assets

Advances from Customers

Other current assets represent the cash held in personal bank accounts. Most of the Company’s business activities are with peasant farmers and of necessity such transactions are carried out in cash. Corporate bank accounts in the PRC generally have cumbersome procedures for cash deposits and withdrawals. However, such cumbersome procedures are not applicable to personal bank accounts. For this reason, many companies that deal with a significant volume of cash activities often arrange to have a personal bank account established in the name of a trusted employee to facilitate such transactions. The Company’s rights to its funds held in such account are documented through a formal agreement with the individual nominally listed as the account owner. Since 2005, the Company kept a certain amount of cash in personal bank accounts established in the names of its cashiers, accountants, and Chief Executive Officer for the purpose of cash maintenance and management. The Company’s cashier, accountants, and Chief Executive Officer were maintaining and managing cash of $729,355 and $215,430 on behalf of the Company as of December 31, 2013 and 2012.

Advances from customers at March 31, 2014 and December 31, 2013 amounted to $98,155 and $59,784, respectively, and consist of prepayments from customers for merchandise that had not yet been shipped. The Company will recognize the deposits as revenue as customers take delivery of the goods and title to the assets is transferred to customers in accordance with the Company’s revenue recognition policy.

Plant and Equipment

Revenue Recognition

Plant and equipment are carried at cost and are depreciated on a straight-line basis over the estimated useful lives of the assets. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition. The Company examines the possibility of decreases in the value of fixed assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable.

Pursuant to the guidance of ASC Topic 605 and ASC Topic 360, the Company recognizes revenue when persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the purchase price is fixed or determinable and collectability is reasonably assured. The Company recognizes revenues from the sale of its pork products upon shipment and transfer of title.

Included in property and equipment is construction-in-progress which consisted of factory improvements and machinery pending installation and includes the costs of construction, machinery and equipment, and any interest charges arising from borrowings used to finance these assets during the period of construction or installation of the assets. No provision for depreciation is made on construction-in-progress until such time as the relevant assets are completed and ready for their intended use.

Income Taxes

Impairment of Long-lived Assets

The Company is governed by the Income Tax Law of the PRC and the U.S. Internal Revenue Code of 1986, as amended. The Company accounts for income taxes using the liability method prescribed by ASC Topic 740, “Income Taxes.” Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the period in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date.

In accordance with ASC Topic 360, the Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable, or at least annually. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value. The Company did not record any impairment charge for the years ended December 31, 2013 and 2012.

The Company applied the provisions of ASC 740-10-50, “Accounting for Uncertainty in Income Taxes,” which provides clarification related to the process associated with accounting for uncertain tax positions recognized in our financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company’s liability for income taxes. Any such adjustment could be material to the Company’s results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of March 31, 2014 and December 31, 2013, the Company had no uncertain tax positions, and will continue to evaluate for uncertain positions in the future.

Advances from Customers

Shipping and Handling Costs

Advances from customers at December 31, 2013 and 2012 amounted to $59,784 and $74,512, respectively, and consist of prepayments from customers for merchandise that had not yet been shipped. The Company will recognize the deposits as revenue as customers take delivery of the goods and title to the assets is transferred to customers in accordance with the Company’s revenue recognition policy.

Shipping costs are included in selling expenses and totaled $77,225 and $44,713 for the three months ended March 31, 2014 and 2013, respectively.

Revenue Recognition

Employee Benefits

Pursuant to the guidance of ASC Topic 605 and ASC Topic 360, the Company recognizes revenue when persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the purchase price is fixed or determinable and collectability is reasonably assured. The Company recognizes revenues from the sale of its pork products upon shipment and transfer of title.

The Company’s operations and employees are all located in the PRC. The Company makes mandatory contributions to the PRC government’s health, retirement benefit and unemployment funds in accordance with the relevant Chinese social security laws. The costs of these payments are charged to the same accounts as the related salary costs in the same period as the related salary costs. Employee benefit costs totaled $58,731 and $27,717 for the three months ended March 31, 2014 and 2013, respectively.

Income Taxes

Advertising Costs

The Company is governed by the Income Tax Law of the PRC and the U.S. Internal Revenue Code of 1986, as amended. The Company accounts for income taxes using the liability method prescribed by ASC Topic 740, “Income Taxes.” Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the period in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date.

Advertising is expensed as incurred and is included in selling, general and administrative expenses on the accompanying statements of income and comprehensive income and totaled $39,773 and $15,544 for the three months ended March 31, 2014 and 2013, respectively.

The Company applied the provisions of ASC 740-10-50, “Accounting for Uncertainty in Income Taxes,” which provides clarification related to the process associated with accounting for uncertain tax positions recognized in our financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company’s liability for income taxes. Any such adjustment could be material to the Company’s results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of December 31, 2013 and 2012, the Company had no uncertain tax positions, and will continue to evaluate for uncertain positions in the future.

Foreign Currency Translation

Shipping and Handling Costs

The reporting currency of the Company is the U.S. dollar. The functional currency of the Company is the Chinese Renminbi (“RMB”). Results of operations and cash flows are translated at average exchange rates during the period, assets and liabilities are translated at the unified exchange rate at the end of the period, and equity is translated at historical exchange rates. As a result, amounts relating to assets and liabilities reported on the statements of cash flows may not necessarily agree with the changes in the corresponding balances on the balance sheets. Translation adjustments resulting from the process of translating the local currency financial statements into U.S. dollars are included in determining comprehensive income. The cumulative translation adjustment and effect of exchange rate changes on cash for the three months ended March 31, 2014 and 2013 was ($10,711) and $4,473, respectively. Transactions denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing on the transaction dates. Assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing at the balance sheet date with any transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the results of operations as incurred.

Shipping costs are included in selling expenses and totaled $264,483 and $205,004 for the years ended December 31, 2013 and 2012, respectively.

All of the Company’s revenue transactions are transacted in the functional currency. The Company does not enter into any material transaction in foreign currencies. Transaction gains or losses have not had, and are not expected to have, a material effect on the results of operations of the Company.

Employee Benefits

Asset and liability accounts at March 31, 2014 and December 31, 2013 were translated at 6.1619 RMB to $1.00 and 6.1104 RMB to $1.00, respectively, which were the exchange rates on the balance sheet dates. Equity accounts were stated at their historical rate. The average translation rates applied to the statements of income for the three months ended March 31, 2014 and 2013 were 6.1156 RMB and 6.2769 RMB to $1.00, respectively. Cash flows from the Company’s operations are calculated based upon the local currencies using the average translation rate. As a result, amounts related to assets and liabilities reported on the statements of cash flows will not necessarily agree with changes in the corresponding balances on the balance sheets.

The Company’s operations and employees are all located in the PRC. The Company makes mandatory contributions to the PRC government’s health, retirement benefit and unemployment funds in accordance with the relevant Chinese social security laws. The costs of these payments are charged to the same accounts as the related salary costs in the same period as the related salary costs. Employee benefit costs totaled $109,460 and $84,709 for the years ended December 31, 2013 and 2012, respectively.

Contingencies

Advertising Costs

Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company’s management and legal counsel assess such contingent liabilities, and such assessments inherently involve an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought.

Advertising is expensed as incurred and is included in selling, general and administrative expenses on the accompanying statements of income and comprehensive income and totaled $127,911 and $125,272 for the years ended December 31, 2013 and 2012, respectively.

If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material would be disclosed.

Foreign Currency Translation

Loss contingencies considered to be remote by management are generally not disclosed unless they involve guarantees, in which case the guarantee would be disclosed.

The reporting currency of the Company is the U.S. dollar. The functional currency of the Company is the Chinese Renminbi (“RMB”). Results of operations and cash flows are translated at average exchange rates during the period, assets and liabilities are translated at the unified exchange rate at the end of the period, and equity is translated at historical exchange rates. As a result, amounts relating to assets and liabilities reported on the statements of cash flows may not necessarily agree with the changes in the corresponding balances on the balance sheets. Translation adjustments resulting from the process of translating the local currency financial statements into U.S. dollars are included in determining comprehensive income. The cumulative translation adjustment and effect of exchange rate changes on cash for the years ended December 31, 2013 and 2012 was $16,042 and $3,030, respectively. Transactions denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing on the transaction dates. Assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing at the balance sheet date with any transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the results of operations as incurred.

Restrictions of Transfer of Assets Out of the PRC

All of the Company’s revenue transactions are transacted in the functional currency. The Company does not enter into any material transaction in foreign currencies. Transaction gains or losses have not had, and are not expected to have, a material effect on the results of operations of the Company.

Dividend payments by Laifeng Anpulo are limited by certain statutory regulations in the PRC. No dividends may be paid by Laifeng Anpulo without first receiving prior approval from the Foreign Currency Exchange Management Bureau. Dividend payments are restricted to 90% of profits, after tax.

Asset and liability accounts at December 31, 2013 and 2012 were translated at 6.1104 RMB to $1.00 and at 6.3011 RMB to $1.00, respectively, which were the exchange rates on the balance sheet dates. Equity accounts were stated at their historical rate. The average translation rates applied to the statements of income for the years ended December 31, 2013 and 2012 were 6.1905 RMB and 6.3034 RMB to $1.00, respectively. Cash flows from the Company’s operations are calculated based upon the local currencies using the average translation rate. As a result, amounts related to assets and liabilities reported on the statements of cash flows will not necessarily agree with changes in the corresponding balances on the balance sheets.

Control by Principal Stockholders

Related Parties

Our directors and executive officers and their affiliates or related parties own, beneficially and in the aggregate, the majority of the voting power of the outstanding shares of our common stock. Accordingly, if our directors and executive officers and their affiliates or related parties vote their shares uniformly, they would have the ability to control the approval of most corporate actions, including increasing our authorized capital stock and the dissolution or merger of our company or the sale of our assets.

Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All transactions are recorded at fair value of the goods or services exchanged.

Concentrations of Credit Risks

The amount due from related party was $152,371 and $3,791,804 as of December 31, 2013 and 2012, respectively. As of December 31, 2013 and 2012, the Company had a receivable of $0 and $3,791,804 from the Company’s shareholder and Chief Executive Officer, Wenping Luo, for personal loan purposes. Such loans are non-interest bearing and due upon demand. The loans outstanding at December 31, 2012 to related party had been collected before June 30, 2013.

The Company’s operations are carried out in the PRC. Accordingly, the Company’s business, financial condition and results of operations may be influenced by the political, economic and legal environment in the PRC, and by the general state of the PRC’s economy. The Company’s operations in the PRC are subject to specific considerations and significant risks not typically associated with companies in North America. The Company’s results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion and remittance abroad, and rates and methods of taxation, among other things.

In 2013, the Company made sales of pork products to each of Laifeng Anpulo Yunxing Transportation Co., Ltd., Laifeng Fangchi Hotel and Laifeng Fangchi Paotang Restaurant. The major shareholder of the foregoing three companies, in each case, is Wenping Luo, the principal stockholder and President and Chief Executive Officer and a director of the Company. As of December 31, 2013 and 2012, the Company had receivables from these three companies as set forth below:

Financial instruments which potentially subject the Company to concentrations of credit risk consist principally of cash and trade accounts receivable. Substantially all of the Company’s cash is maintained with state-owned banks within the PRC, and none of these deposits are covered by insurance. The Company has not experienced any losses in such accounts and believes it is not exposed to any risks on its cash in bank accounts. A significant portion of the Company’s sales are credit sales which are primarily to customers whose ability to pay is dependent upon the industry economics prevailing in these areas; however, concentrations of credit risk with respect to trade accounts receivables is limited due to generally short payment terms. The Company also performs ongoing credit evaluations of its customers to help further reduce credit risk.

Ÿ

$3,014 and $0 from Laifeng Anpulo Yunxing Transportation Co., Ltd.

At March 31, 2014 and December 31, 2013, the Company’s cash balances by geographic area were as follows:

Ÿ

$99,724 and $0 from Laifeng Fangchi Hotel.

31-Mar-14

31-Dec-13

Country:

Ÿ

$49,633 and $0 from Laifeng Fangchi Paotang Restaurant.

United States

$

-

-

$

-

-

China

1,342,561

100

%

667,024

100

%

Accumulated Other Comprehensive Income

Total cash and cash equivalents

$

1,342,561

100

%

$

667,024

100

%

Comprehensive income is comprised of net income and all changes to the statements of stockholders’ equity, except those due to investments by stockholders, changes in paid-in capital and distributions to stockholders. For the Company, comprehensive income for the years ended December 31, 2013 and 2012 included net income and unrealized gains from foreign currency translation adjustments.

Related Parties

Segment Information

Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All transactions are recorded at fair value of the goods or services exchanged.

The Company follows FASB ASC 280-Segment Reporting, which requires that companies disclose segment data based on how management makes decision about allocating resources to segments and evaluating their performance. The Company’s management has determined that as of December 31, 2013 and 2012 their operations are in one segment, that of pork retailing business.

The amount due from related party was $376,758 and $152,371 as of March 31, 2014 and December 31, 2013, respectively.

Recent Accounting Pronouncement

Since 2013, the Company made sales of pork products to each of Laifeng Anpulo Yunxing Transportation Co., Ltd., Laifeng Fangchi Hotel and Laifeng Fangchi Paotang Restaurant. The major shareholder of the foregoing three companies, in each case, is Mr. Wenping Luo, the principal stockholder and President and Chief Executive Officer and a director of the Company. As of March 31, 2014 and December 31, 2013, the Company had receivables from these three companies as set forth below:

In February 2013, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2013-02 (“ASU 2013-02”) Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income. ASU 2013-02 does not change the current requirements for reporting net income or other comprehensive income, however it increases disclose requirements for amounts that are reclassified out of accumulated other comprehensive income into net income. ASU 2013-02 is effective for annual and interim periods beginning after December 15, 2012. This guidance was adopted by the Company effective January 1, 2013, and did not have a significant impact on the Company’s financial statements.

March 31,

December 31,

In March 2013, the FASB issued ASU 2013-05 “Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity.” ASU 2013-05 addresses the accounting for the cumulative translation adjustment when a parent either sells part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business within a foreign entity. For public entities, the ASU is effective prospectively for fiscal years, and interim periods, within those years, beginning after December 15, 2013. Early adoption is permitted. The adoption of ASU 2013-05 is not expected to have a material impact on the Company’s financial statements.

2014

2013

Laifeng Anpulo Yunxing Transportation Co., Ltd.

$

262,222

$

3,014

In July 2013, the FASB issued ASU 2013-11, "Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists." ASU 2013-11 provides guidance on the presentation of unrecognized tax benefits related to any disallowed portion of net operating loss carryforwards, similar tax losses, or tax credit carryforwards, if they exist. ASU 2013-11 is effective for fiscal years beginning after December 15, 2013. The adoption of ASU 2013-11 is not expected to have a material impact on the Company’s financial statements.

Laifeng Fangchi Hotel

111,290

99,724

Laifeng Fangchi Paotang Restaurant

-

49,633

Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption. The Company does not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to its financial condition, results of operations, cash flows or disclosures.

$

373,512

$

152,371

Going Concern

As of March 31, 2014 and December 31, 2013, the Company had a prepaid travel advance of $3,246 and $0 to Ms. Jinfeng Hu who is Mr. Wenping Luo’s wife.

Our consolidated financial statements have been prepared assuming we will continue as a going concern. The report of our independent registered accounting firm on our consolidated financial statements for the year ended December 31, 2013 contained a qualification as to our ability to continue as a going concern. For the year ended December 31, 2013, the Company has incurred a net loss of approximately $0.9 million and cash outflow in operating activities of $3.2 million. The Company also has decreased of $9.8 million in working capital and its cash and cash equivalent and its revenues are not currently sufficient and cannot be projected to cover short-term loans and operating expenses in the coming year. These factors raise substantial doubt as to the ability of the Company to continue as a going concern. Management's plans include attempting to raise funds through debt and equity financings, restructure on-going operations to eliminate inefficiencies to raise cash balance and meet operating needs. Management intends to make every effort to identify and develop sources of funds. Our financial statements do not include any adjustments that might result from the outcome of these uncertainties.

Accumulated Other Comprehensive Income

Comprehensive income is comprised of net income and all changes to the statements of stockholders’ equity, except those due to investments by stockholders, changes in paid-in capital and distributions to stockholders. For the Company, comprehensive income for the three months ended March 31, 2014 and 2013 included net income (loss) and unrealized gains from foreign currency translation adjustments.

Recently Issued Accounting Pronouncements

In April 2014, the Financial Accounting Standards Board (the “FASB”) issued an accounting standard that raises the threshold for disposals to qualify as discontinued operations and requires new disclosures of both discontinued operations and certain other disposals that do not meet the definition of a discontinued operation. The standard revised the definition of a discontinued operation to cover only asset disposals that are considered to be a strategic shift with a major impact on an entity's operations and finances, such as the disposal of a major geographic area or a significant line of business. Application of the standard, which is to be applied prospectively, is required for fiscal years beginning on or after December 15, 2014, and for interim periods within that year. The Company currently plans to adopt the standard in January 2015.

Accounts_Receivable

Accounts Receivable	3 Months Ended							12 Months Ended
	Mar. 31, 2014							Dec. 31, 2013
Accounts Receivable [Abstract]	'							'
ACCOUNTS RECEIVABLE	'							'
	NOTE 3 – ACCOUNTS RECEIVABLE							NOTE 3 – ACCOUNTS RECEIVABLE
	The Company accrues an allowance for bad debts related to our receivables. The receivable and allowance balances at March 31, 2014 and December 31, 2013 were as follows:							The Company accrues an allowance for bad debts related to our receivables. The receivable and allowance balances at December 31, 2013 and 2012 were as follows:
		March 31,			December 31,				December 31,
		2014			2013				2013			2012
	Accounts receivable	$	2,464,304		$	2,984,690		Accounts receivable	$	2,984,690		$	1,712,390
	Less: Allowance for doubtful accounts		(109,005	)		(58,367	)	Less: allowance for doubtful accounts		(58,367	)		(45,067	)
		$	2,355,299		$	2,926,323			$	2,926,323		$	1,667,323
	The Company reviews the accounts receivable on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. After evaluating the collectability of individual receivable balances, the Company increased the allowance for doubtful accounts in the amount of $51,513 and $21,564 for the three months ended March 31, 2014 and 2013, respectively.							The Company reviews the accounts receivable on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. After evaluating the collectability of individual receivable balances, the Company increased the allowance for doubtful accounts in the amount of $11,739 and $37,605 for the years ended December 31, 2013 and 2012, respectively.

Inventories

Inventories	3 Months Ended					12 Months Ended
	Mar. 31, 2014					Dec. 31, 2013
Inventories [Abstract]	'					'
INVENTORIES	'					'
	NOTE 4 – INVENTORIES					NOTE 4 – INVENTORIES
	At March 31, 2014 and December 31, 2013, inventories consisted of the following:					At December 31, 2013 and 2012, inventories consisted of the following:
		March 31,		December 31,			December 31,
		2014		2013			2013		2012
	Raw materials	$	82,844	$	91,512	Raw materials	$	91,512	$	41,914
	Work in process		112,751		167,337	Work in process		167,337		233,242
	Finished goods		861,456		967,327	Finished goods		967,327		782,428
			1,057,051		1,226,176			1,226,176		1,057,584
	Less: Reserve for obsolete inventory		-		-	Less: reserve for obsolete inventory		-		-
		$	1,057,051	$	1,226,176		$	1,226,176	$	1,057,584
						For the years ended December 31, 2013 and 2012, the Company did not make any reserve for obsolete inventory.
	For the three months ended March 31, 2014 and 2013, the Company did not make any reserve for obsolete inventory.

Other_Receivables

Other Receivables	3 Months Ended							12 Months Ended
	Mar. 31, 2014							Dec. 31, 2013
Other Receivables [Abstract]	'							'
OTHER RECEIVABLES	'							'
	NOTE 5 – OTHER RECEIVABLES							NOTE 5 – OTHER RECEIVABLES
	At March 31, 2014 and December 31, 2013, the Company reported other receivables of $1,739,320 and $499,303, respectively, including an allowance for doubtful receivables of $228,405 and $230,330.							At December 31, 2013 and 2012, the Company reported other receivables of $499,303 and $93,971, respectively, including an allowance for doubtful receivables of $230,330 and $11,457.
	The balances of other receivables as of March 31, 2014 and December 31, 2013 included the following:							The balances of other receivables as of December 31, 2013 and 2012 included the following:
		March 31,			December 31,				December 31,
		2014			2013				2013			2012
	Deposits to supermarkets	$	181,999		$	117,661		Deposits to supermarkets	$	117,661		$	79,419
	Loan receivables		1,753,031			589,159		Loan receivable		589,159			-
	Travel advances to employees		32,314			21,785		Travel advances to employees		21,785			22,648
	Others		381			1,028		Others		1,028			3,361
			1,967,725			729,633				729,633			105,428
	Less: Allowance for doubtful accounts		(228,405	)		(230,330	)	Less: allowance for doubtful accounts		(230,330	)		(11,457	)
		$	1,739,320		$	499,303			$	499,303		$	93,971
	The Company reviews the other receivables on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. After evaluating the collectability of individual receivable balances, the Company increased the allowance for doubtful accounts in the amount of $0 and $1,639 for the three months ended March 31, 2014 and 2013.							The Company reviews the other receivables on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. After evaluating the collectability of individual receivable balances, the Company increased the allowance for doubtful accounts in the amount of $215,688 and $1,436 for the years ended December 31, 2013 and 2012.
	As of March 31, 2014 and December 31, 2013, the Company had a loan receivable of $130,155 and $589,159 to one of the Company’s suppliers, Mr. Benshuang Yao, without collateral and interest burden and due on July 31 and March 31, 2014, respectively. The outstanding loan of $589,159 to Mr. Benshuang Yao at December 31, 2013 was collected in the first quarter of 2014.							The loan receivable of $589,159 was a loan to one of the Company’s suppliers, Mr. Benshuang Yao. The loan was due on March 31, 2014 without collateral and interest burden.
	As of March 31, 2014, the Company had a loan receivable of $1,622,876 to Laigeng City Construction and Investment Co., Ltd. which was a Laifeng County owned company engaged in designing, planning, and managing the future city development in Laifeng County. This loan was due on demand without collateral and interest burden.

Restricted_Assets

Restricted Assets	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Restricted Assets(Abstract)	'	'
RESTRICTED ASSETS	'	'
	NOTE 6 – RESTRICTED ASSETS	NOTE 6 – RESTRICTED ASSETS
	At March 31, 2014 and December 31, 2013, the Company reported restricted assets of $64,915 and $130,924, respectively. The restricted asset was a cash collateral to Hubei Xiangyue Professional Guarantee Service Co., Ltd. for providing guarantee at the short-term loans of $1,622,876 from Agricultural Development Bank of China and $1,309,243 from Hubei Bank.	At December 31, 2013 and 2012, the Company reported restricted assets of $130,924 and $0, respectively. The restricted asset was a cash collateral to Hubei Xiangyue Professional Guarantee Service Co., Ltd. for providing guarantee at the short-term loan of $1,309,243 from Hubei Bank..

LongTerm_Prepaid_Expenses

Long-Term Prepaid Expenses	3 Months Ended							12 Months Ended
	Mar. 31, 2014							Dec. 31, 2013
Long-Term Prepaid Expenses [Abstract]	'							'
LONG-TERM PREPAID EXPENSES	'							'
	NOTE 7 – LONG-TERM PREPAID EXPENSES							NOTE 7 – LONG-TERM PREPAID EXPENSES
	Long-term prepaid expenses primarily consist of prepaid rental expenses for a sale office located in Wuhan City. The prepaid rental expenses are being amortized using the straight-line method over the lease term of 20 years and expires on November 30, 2033.							Long-term prepaid expenses primarily consist of prepaid rental expenses for a sale office located in Wuhan City. The prepaid rental expenses are being amortized using the straight-line method over the lease term of 20 years and expires on November 30, 2033.
	Long-term prepaid expenses at March 31, 2014 and December 31, 2013 are as follows:							Long-term prepaid expenses at December 31, 2013 and 2012 are as follows:
		March 31,			December 31,				December 31,
		2014			2013				2013			2012
	Long-term prepaid rental expenses	$	376,359		$	379,531		Long-term prepaid rental expenses	$	379,531		$	-
	Less: Accumulated amortization		(6,272	)		(1,581	)	Less: Accumulated amortization		(1,581	)		-
		$	370.087		$	377,950			$	377,950		$	-
	Amortization expense for the three months ended March 31, 2014 and 2013 was $4,740 and $0, respectively.							Amortization expense for the years ended December 31, 2013 and 2012 was $1,561 and $0, respectively.
	The estimated amortization expense of long-term prepaid expenses over each of the next five years and thereafter will be $18,960 per annum.							The estimated amortization expense of long-term prepaid expenses over each of the next five years and thereafter will be $18,731 per annum.

Plant_and_Equipment

Plant and Equipment	3 Months Ended								12 Months Ended
	Mar. 31, 2014								Dec. 31, 2013
Plant and Equipment [Abstract]	'								'
PLANT AND EQUIPMENT	'								'
	NOTE 8 – PLANT AND EQUIPMENT								NOTE 8 – PLANT AND EQUIPMENT
	Plant and equipment at March 31, 2014 and December 31, 2013 consisted of:								Plant and equipment at December 31, 2013 and 2012consisted of:
		Useful Life	March 31,			December 31,					December 31,
			2014			2013				Useful Life	2013			2012
	Buildings	20 years	$	7,093,177		$	7,574,580		Buildings	20 years	$	7,574,580		$	6,591,416
	Operating equipment	4 to 10 years		3,792,360			3,401,535		Operating equipment	4 to 10 years		3,401,535			3,273,355
	Office equipment	5 years		110,783			102,897		Office equipment	5 years		102,897			73,774
	Vehicles	5 to 8 years		408,828			405,333		Vehicles	5 to 8 years		405,333			340,520
				11,405,148			11,484,345					11,484,345			10,279,065
	Less: Accumulated depreciation			(3,849,931	)		(3,691,402	)	Less: accumulated depreciation			(3,691,402	)		(2,869,963	)
			$	7,555,217		$	7,792,943				$	7,792,943		$	7,409,102
	For the three months ended March 31, 2014 and 2013, depreciation expense amounted to $190,815 and $176,435, respectively. Depreciation is not taken during the period of construction or equipment installation. Upon completion of the installation of manufacturing equipment or any construction in progress, construction in progress balances will be classified to their respective property and equipment category.								For the years ended December 31, 2013 and 2012, depreciation expense amounted to $722,401 and $715,751, respectively. Depreciation is not taken during the period of construction or equipment installation. Upon completion of the installation of manufacturing equipment or any construction in progress, construction in progress balances will be classified to their respective property and equipment category.

Construction_in_progress

Construction in progress	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Construction in Progress [Abstract]	'	'
CONSTRUCTION IN PROGRESS	'	'
	NOTE 9 – CONSTRUCTION IN PROGRESS	NOTE 9 – CONSTRUCTION IN PROGRESS
	Construction in progress consists of amounts expended for the construction of new hotel project which was cooperated with the government of Laifeng County. This project is a “Build-Operate-Transfer” or BOT hotel project. According to the BOT agreement, the Company will invest in building a hotel in Laifeng County and own the operating right for 20 years from October 1, 2012 to September 30, 2032. After September 30, 2032, the title of the hotel will be transferred to the government of Laifeng County. The construction is expected to be completed on August 2014. Once construction is completed and the facilities are approved to be used for the hotel operations, the construction in progress assets are placed into production and transferred into plant and equipment, whereupon they are depreciated over their estimated useful lives. As of March 31, 2014 and December 31, 2013, the construction in progress was $2,782,615 and $2,142,989, respectively.	Construction in progress consists of amounts expended for the construction of new hotel project which was cooperated with the government of Laifeng County. This project is a “Build-Operate-Transfer” or BOT hotel project. According to the BOT agreement, the Company will invest in building a hotel in Laifeng County and own the operating right for 20 years from October 1, 2012 to September 30, 2032. After September 30, 2032, the title of the hotel will be transferred to the government of Laifeng County. The construction is expected to be completed on August 2014. Once construction is completed and the facilities are approved to be used for the hotel operations, the construction in progress assets are placed into production and transferred into plant and equipment, whereupon they are depreciated over their estimated useful lives. As of December 31, 2013 and 2012, the construction in progress was $2,142,989 and $648,458, respectively.
	On April 20, 2014, the Company assigned and transferred all of its rights and obligations under the cooperation agreement with Laifeng County to Laifeng Fengming Manor Hotel Management Co., Ltd. (“Fengming”) for approximately $2.7 million or RMB 17 million. Fengming is owned by Mr. Junyi Luo, Mr. Wenping Luo’s son. Mr. Wenping Luo does neither have any direct or indirect investment in Fengming nor hold any management position in Fengming.

Intangible_Assets

Intangible Assets	3 Months Ended								12 Months Ended
	Mar. 31, 2014								Dec. 31, 2013
Intangible Assets [Abstract]	'								'
INTANGIBLE ASSETS	'								'
	NOTE 10 – INTANGIBLE ASSETS								NOTE 10 – INTANGIBLE ASSETS
	There is no private ownership of land in China. Land is owned by the government and the government grants land use rights for specified terms. The Company’s land use right has a term of 50 years and expires on March 15, 2057. The Company amortizes the land use rights over the term of the respective land use right. For the three months ended March 31, 2014 and 2013, amortization of land use rights amounted to $20,440 and $19,914, respectively. At March 31, 2014 and December 31, 2013, intangible assets consisted of the following:								There is no private ownership of land in China. Land is owned by the government and the government grants land use rights for specified terms. The Company’s land use right has a term of 50 years and expires on March 15, 2057. The Company amortizes the land use rights over the term of the respective land use right. For the years ended December 31, 2013 and 2012, amortization of land use rights amounted to $80,769 and $79,322, respectively. At December 31, 2013 and 2012, intangible assets consisted of the following:
		Useful Life	March 31,			December 31,					December 31,
			2014			2013				Useful Life	2013			2012
	Land use rights	50 years	$	4,057,190		$	4,091,385		Land use rights	50 years	$	4,091,385		$	3,967,561
	Others	1 year		6,196			6,248		Others	1 year		6,248			6,059
				4,063,386			4,097,633					4,097,633			3,973,620
	Less: accumulated depreciation			(580,965	)		(565,403	)	Less: accumulated depreciation			(565,403	)		(468,941	)
			$	3,482,421		$	3,532,230				$	3,532,230		$	3,504,679
									The estimated amortization expense of intangible assets over each of the next five years and thereafter will be $87,500.
	The estimated amortization expense of intangible assets over each of the next five years and thereafter will be $81,760.

Short_Term_Loans

Short Term Loans	3 Months Ended					12 Months Ended
	Mar. 31, 2014					Dec. 31, 2013
Debt Disclosure [Abstract]	'					'
SHORT-TERM LOANS	'					'
	NOTE 11 – SHORT-TERM LOANS					NOTE 11 – LOANS PAYABLE
	Short-term bank loan represents an amount due to a bank that is due within one year. This loan can be renewed with the bank upon maturity. At March 31, 2014 and December 31, 2013, short-term bank loans consisted of the following:					Short-term Loans
		March 31,		December 31,		Short-term bank loan represents an amount due to a bank that is due within one year. This loan can be renewed with the bank upon maturity. At December 31, 2013 and 2012, short-term bank loans consisted of the following:
		2014		2013
	Loan payable to Bank of China, annual interest rate of 6%, due by November 20, 2014 with buildings and land use rights provided by the shareholders as collateral.	$	4,544,053	$	4,582,351		December 31,
	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by January 29, 2014, guaranteed by Enshi Zhou Nongfa Credit Guarantee Co., Ltd.		-		818,277		2013		2012
	Loan payable to Hubei Bank, annual interest rate of 6%, due by March 30, 2014, guaranteed by Hubei Xiangyue Professional Guarantee Service Co., Ltd., a major shareholder, and 2 individuals, Fuming Fan and Yulan Tian		-		1,309,243	Loan payable to Laifeng Credit Guarantee Corp., annual interest rate of 9.72%, due by January 14, 2013.	$	-	$	190,443
	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by September 24, 2014 with buildings provided by major shareholder as collateral and guaranteed by the same shareholder.		1,622,876		1,636,554	Loan payable to Laifeng Credit Guarantee Corp., annual interest rate of 9.72%, due by March 19, 2013.		-		555,459
	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by November 21, 2014, with buildings and land use rights provided by Laifeng Anpulo Yunxing Transportation Co., Ltd. as collateral and guaranteed by the major shareholders.		1,622,876		1,636,554	Loan payable to Laifeng Credit Guarantee Corp., annual interest rate of 9.72%, due by March 26, 2013.		-		555,459
	Loan payable to Industrial and Commercial Bank of China, annual interest rate of 6%, due by September 15, 2014 with buildings and land use rights provided by 2 individuals, Benshuang Yao and Youxiang Zhou as collateral.		2,434,314		2,454,831	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by December 20, 2013.		-		793,512
	Loan payable to Laifeng County Small Business Loan Guarantee Company, annual interest rate of 9.72%, due by March 18, 2014 but had been extended to March 18, 2015.		194,745		196,386	Loan payable to Agricultural Development Bank of China, annual interest rate of 6.56%, due by January 10, 2013.		-		793,512
	Loan payable to Laifeng County Small Business Loan Guarantee Company, annual interest rate of 9.72%, due by April 21, 2014 but had been extended to April 21, 2014.		568,007		572,794	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by September 19, 2013.		-		3,174,049
	Loan payable to Laifeng County Small Business Loan Guarantee Company, annual interest rate of 9.72%, due by May 14, 2014 but had been extended to May 14, 2015.		568,007		572,794	Loan payable to Bank of China, annual interest rate of 6%, due by November 20, 2014 with buildings and land use rights provided by the shareholders as collateral.		4,582,351		-
	Loan payable to Laifeng County Finance Bureau without interest burden, due by November 10, 2014.		1,622,876		1,636,555	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by January 29, 2014, guaranteed by Enshi Zhou Nongfa Credit Guarantee Co., Ltd. , had been repaid in January 14, 2014 and refinanced in January 16, 2014		818,277		-
	Loan payable to Laifeng County Finance Bureau without interest burden, due by November 1, 2014.		4,057,190		-	Loan payable to Hubei Bank, annual interest rate of 6%, due by March 30, 2014, guaranteed by Hubei Xiangyue Professional Guarantee Service Co., Ltd., a major shareholder, and 2 individuals, Fuming Fan and Yulan Tian		1,309,243		-
						Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by September 24, 2014 with buildings provided by major shareholder as collateral and guaranteed by the same shareholder.		1,636,554		-
		$	18,857,820	$	15,416,339	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by November 21, 2014, with buildings and land use rights provided by Laifeng Anpulo Yunxing Transportation Co., Ltd. as collateral and guaranteed by the major shareholders.		1,636,554		-
						Loan payable to Industrial and Commercial Bank of China, annual interest rate of 6%, due by September 15, 2014 with buildings and land use rights provided by 2 individuals, Benshuang Yao and Youxiang Zhou as collateral.		2,454,831		-
						Loan payable to Laifeng County Small Business Loan Guarantee Company, annual interest rate of 9.72%, due by March 18, 2014.		196,386		-
						Loan payable to Laifeng County Small Business Loan Guarantee Company, annual interest rate of 9.72%, due by April 21, 2014.		572,794		-
						Loan payable to Laifeng County Small Business Loan Guarantee Company, annual interest rate of 9.72%, due by May 14, 2014.		572,794		-
						Loan payable to Laifeng County Finance Bureau without interest burden, due by November 10, 2014.		1,636,555		-
							$	15,416,339	$	6,062,434
						Long-term Loans
						Long-term bank loan represents an amount due to a bank that is due more than one year. At December 31, 2013 and 2012, long-term bank loans consisted of the following:
							December 31,
							2013		2012
						Loan payable to Bank of China, annual interest rate of 6%, due by November 5, 2014.	$	-	$	4,443,669
						Loan payable to Industrial and Commercial Bank of China, annual interest rate of 6%, due by August 24, 2014.		-		1,333,100
						Loan payable to Industrial and Commercial Bank of China, annual interest rate of 6%, due by October 1, 2014.		-		1,047,436
							$	-	$	6,824,205
						By the end of 2013, the Company has paid off all of its long-term bank loans and refinanced with short-term bank loans.

Capital_Stock

Capital Stock	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Capital Stock [Abstract]	'	'
CAPITAL STOCK	'	'
	NOTE 12 – CAPITAL STOCK	NOTE 12 – CAPITAL STOCK
	The Company is authorized to issue 500,000,000 shares of preferred stock, $0.001 par value, and as of March 31, 2014 and December 31, 2013, it had 90,000,000 shares issued and outstanding, respectively.	The Company is authorized to issue 500,000,000 shares of preferred stock, $0.001 par value, and as of December 31, 2013 and 2012, it had 90,000,000 shares and 0  shares issued and outstanding, respectively.
	The Company is authorized to issue 1,000,000,000 shares of common stock, $0.001 par value, and as of March 31, 2014 and December 31, 2013, it had 123,000,000 shares issued and outstanding, respectively.	The Company is authorized to issue 1,000,000,000 shares of common stock, $0.001 par value, and as of December 31, 2013 and 2012, it had 123,000,000 shares and 122,900,000 shares issued and outstanding, respectively.
	On October 30, 2013, Anpulo entered into a Share Exchange Agreement (the “Exchange Agreement”) with Anpulo HK. Pursuant to the terms of the Exchange Agreement, the shareholders of Anpulo HK transferred to Anpulo all of the Anpulo HK Shares in exchange for the issuance of 122,900,000 shares of Anpulo’s common stock (the “Share Exchange”). As a result of the Share Exchange, Anpulo HK became a wholly-owned subsidiary of Anpulo and the shareholders of Anpulo HK acquired approximately 99.92% of Anpulo’s issued and outstanding common stock. Other than its equity interest in Anpulo HK, Anpulo does not own any assets or conduct any operations.	On October 30, 2013, Anpulo entered into a Share Exchange Agreement (the “Exchange Agreement”) with Anpulo HK. Pursuant to the terms of the Exchange Agreement, the shareholders of Anpulo HK transferred to Anpulo all of the Anpulo HK Shares in exchange for the issuance of 122,900,000 shares of Anpulo’s common stock (the “Share Exchange”). As a result of the Share Exchange, Anpulo HK became a wholly-owned subsidiary of Anpulo and the shareholders of Anpulo HK acquired approximately 99.92% of Anpulo’s issued and outstanding common stock. Other than its equity interest in Anpulo HK, Anpulo does not own any assets or conduct any operations.

Statutory_reserves

Statutory reserves	3 Months Ended			12 Months Ended
	Mar. 31, 2014			Dec. 31, 2013
STATUTORY RESERVES [Abstract]	'			'
STATUTORY RESERVES	'			'
	NOTE 13 – STATUTORY RESERVES			NOTE 13 – STATUTORY RESERVES
	As stipulated by the Company Law of the PRC, net income after taxation can only be distributed as dividends after appropriation has been made for the following:			As stipulated by the Company Law of the PRC, net income after taxation can only be distributed as dividends after appropriation has been made for the following:
		•	Making up cumulative prior years’ losses, if any;		•	Making up cumulative prior years’ losses, if any;
		•	Allocations to the “Statutory surplus reserve” of at least 10% of income after tax, as determined under PRC accounting rules and regulations, until the fund amounts to 50% of the Company’s registered capital;		•	Allocations to the “Statutory surplus reserve” of at least 10% of income after tax, as determined under PRC accounting rules and regulations, until the fund amounts to 50% of the Company’s registered capital;
		•	Allocations to the discretionary surplus reserve, if approved by the stockholders;		•	Allocations to the discretionary surplus reserve, if approved by the stockholders;
		•	The transfer to this reserve must be made before distribution of any dividend to shareholders. The surplus reserve fund is non-distributable other than during liquidation and can be used to fund previous years’ losses, if any, and may be utilized for business expansion or converted into share capital by issuing new shares to existing shareholders in proportion to their shareholding or by increasing the par value of the shares currently held by them, provided that the remaining reserve balance after such issue is not less than 25% of the registered capital.		•	The transfer to this reserve must be made before distribution of any dividend to shareholders. The surplus reserve fund is non-distributable other than during liquidation and can be used to fund previous years’ losses, if any, and may be utilized for business expansion or converted into share capital by issuing new shares to existing shareholders in proportion to their shareholding or by increasing the par value of the shares currently held by them, provided that the remaining reserve balance after such issue is not less than 25% of the registered capital.
	Since the Company did not realize net income from its operations in the past years, the Company did not allocate any statutory reserve contributions. The reserves amounted to $0 as of March 31, 2014 and December 31, 2013.			Since the Company did not realize net income from its operations in the past years, the Company did not allocate any statutory reserve contributions. The reserves amounted to $0 as of December 31, 2013 and 2012.

Certain_Risks_And_Concentratio

Certain Risks And Concentrations	3 Months Ended			12 Months Ended
	Mar. 31, 2014			Dec. 31, 2013
Certain Risks And Concentrations [Abstract]	'			'
CERTAIN RISKS AND CONCENTRATIONS	'			'
	NOTE 14 – CERTAIN RISKS AND CONCENTRATIONS			NOTE 14 – CERTAIN RISKS AND CONCENTRATIONS
	Customers			Customers
	The following table sets forth information as to each customer that accounted for 10% or more of the Company’s revenues for the three months ended March 31, 2014 and 2013.			The following table sets forth information as to each customer that accounted for 10% or more of the Company’s revenues for the years ended December 31, 2013 and 2012.
		For the Three Months Ended March 31,			Years Ended December 31,
	Customers	2014	2013	Customers	2013			2012
	A	25%	27%	A		24	%		21	%
	B	16%	-
		41%	27%	Suppliers
	Suppliers			No supplier accounted for 10% or more of the Company’s purchases during the years ended December 31, 2013 and 2012.
	No supplier accounted for 10% or more of the Company’s purchases during the three months ended March 31, 2014 and 2013.			Risk arising from operations in foreign countries
	Risk arising from operations in foreign countries			Substantially all of the Company’s operations are conducted in China. The Company’s operations are subject to various political, economic, and other risks and uncertainties inherent in China. Among other risks, the Company’s operations are subject to the risks of restrictions on transfer of funds; changing taxation policies; foreign exchange restrictions; and political conditions and governmental regulations.
	Substantially all of the Company’s operations are conducted in China. The Company’s operations are subject to various political, economic, and other risks and uncertainties inherent in China. Among other risks, the Company’s operations are subject to the risks of restrictions on transfer of funds; changing taxation policies; foreign exchange restrictions; and political conditions and governmental regulations.			Risk arising from contractual arrangements with Anpulo Laifeng
	Risk arising from contractual arrangements with Anpulo Laifeng			The Company conducts substantially all of its operations, and generates substantially all of its revenues, through contractual arrangements with Anpulo Laifeng that provide the Company with effective control over Anpulo Laifeng. The Company depends on Anpulo Laifeng to hold and maintain contracts with its customers. Anpulo Laifeng owns substantially all of the Company’s intellectual property, facilities and other assets relating to the operation of the Company’s business, and employs the personnel for substantially all of its business. Neither Anpulo, nor Anpulo HK nor Anpulo WFOE has any ownership interest in Anpulo Laifeng. Although Anpulo WFOE’s contractual arrangements with Anpulo Laifeng are valid, binding and enforceable under current PRC laws and regulations, these contractual arrangements may not be as effective in providing the Company with control over Anpulo Laifeng as direct ownership of Anpulo Laifeng would.
	The Company conducts substantially all of its operations, and generates substantially all of its revenues, through contractual arrangements with Anpulo Laifeng that provide the Company with effective control over Anpulo Laifeng. The Company depends on Anpulo Laifeng to hold and maintain contracts with its customers. Anpulo Laifeng owns substantially all of the Company’s intellectual property, facilities and other assets relating to the operation of the Company’s business, and employs the personnel for substantially all of its business. Neither Anpulo, nor Anpulo HK nor Anpulo WFOE has any ownership interest in Anpulo Laifeng. Although Anpulo WFOE’s contractual arrangements with Anpulo Laifeng are valid, binding and enforceable under current PRC laws and regulations, these contractual arrangements may not be as effective in providing the Company with control over Anpulo Laifeng as direct ownership of Anpulo Laifeng would.

Subsidy_Income

Subsidy Income	3 Months Ended					12 Months Ended
	Mar. 31, 2014					Dec. 31, 2013
Subsidy Income [Abstract]	'					'
SUBSIDY INCOME	'					'
	NOTE 15 – SUBSIDY INCOME					NOTE 15 – SUBSIDY INCOME
	The Company will not recognize the subsidy income until it receives the subsidies. During the three months ended March 31, 2014, the Company received subsidies from the local government of $494,146 in total which included $466,414 for 2013 bank interest expenses and $27,732 for subsidies to companies operating in poverty and minority area.					During the year ended December 31, 2013, the Company received subsidies from the local government of $176,594 in total which included $58,154 for bank interest expenses and $118,440 for subsidies to slaughtering companies and companies operating in poverty and minority area. The $58,154 subsidies for bank interest expenses were used to offset the Company’s gross interest expenses and were granted based on the Company’s outstanding bank loans and outstanding days occurred during the year ended December 31, 2013.
	In 2013, the Company had received the subsidies of $58,154 for its bank interest expenses. During the first quarter of 2014, the Company received additional subsidies of $466,414 for its 2013 bank interest expense. The subsidies will not be recognized as income upon the Company receives them. The $466,414 subsidies for bank interest expenses were used to offset the Company’s gross interest expenses and were granted based on the Company’s outstanding bank loans and outstanding days occurred during the year ended December 31, 2013. On April 21 and April 22, 2014, the Company received additional governmental subsidies of approximately $34,000 in total for its 2013 bank loan interest expenditures. The Company cannot guarantee it will keep receiving subsidies from the government in the future.					The interest subsidies consisted of the following:
	The subsidies for 2013 bank interest expenses which the Company received in the first three months ended March 31, 2014 and related bank loans for its relevant outstanding period over the year ended December 31, 2013 listed as follow:
							During the Year Ended
		During the Year Ended					31-Dec-13
		31-Dec-13					Outstanding Loans		Granted Interest Subsidy
		Outstanding Loans		Granted Interest Subsidy		Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by December 20, 2013.		793,512		7,575
	Loan payable to Bank of China, annual interest rate of 6%, due by November 5, 2014 which had been repaid in 2013.	$	4,582,351	$	162,804	Loan payable to Agricultural Development Bank of China, annual interest rate of 6.56%, due by January 10, 2013.		793,512		8,282
	Loan payable to Bank of China, annual interest rate of 6%, due by November 20, 2014 with buildings and land use rights provided by the shareholders as collateral.		4,582,351		21,143	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by September 19, 2013.		3,174,049		30,302
	Loan payable to Industrial and Commercial Bank of China, annual interest rate of 6%, due by August 24, 2014 which had been repaid in 2013.		1,374,705		35,996	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by January 29, 2014, guaranteed by Enshi Zhou Nongfa Credit Guarantee Co., Ltd. had been repaid in January 14, 2014 and refinanced in January 16, 2014.		818,277		6,944
	Loan payable to Industrial and Commercial Bank of China, annual interest rate of 6%, due by October 1, 2014 which had been repaid in 2013.		1,080,126		26,746	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by September 24, 2014 with buildings provided by major shareholder as collateral and guaranteed by the same shareholder.		1,636,554		3,788
	Loan payable to Industrial and Commercial Bank of China, annual interest rate of 6%, due by September 15, 2014 with buildings and land use rights provided by 2 individuals, Benshuang Yao and Youxiang Zhou as collateral.		2,454,831		30,016	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by November 21, 2014, with buildings and land use rights provided by Laifeng Anpulo Yunxing Transportation Co., Ltd. as collateral and guaranteed by the major shareholders.		1,636,554		1,263
	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by December 20, 2013.		818,277		33,320
	Loan payable to Agricultural Development Bank of China, annual interest rate of 6.56%, due by January 10, 2013.		818,277		31,621		$	8,852,458	$	58,154
	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by September 19, 2013.		1,309,243		929
	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by September 23, 2013.		1,145,588		39,266	During the year ended December 31, 2012, the Company received subsidies from the local government of $1,234,730 in total which included $292,635 for bank interest expenses and $942,095 for subsidies to slaughtering companies and companies operating in poverty and minority area. The $292,635 subsidies for bank interest expenses were used to offset the Company’s gross interest expenses and were granted based on the Company’s outstanding bank loans and outstanding days occurred during the year ended December 31, 2012.
	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by September 24, 2013.		818,277		34,358
	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by January 29, 2014, guaranteed by Enshi Zhou Nongfa Credit Guarantee Co., Ltd.		818,277		24,541	The subsidies for bank interest expenses and related bank loans for the year ended December 31, 2012 listed as follow:
	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by September 24, 2014 with buildings provided by major shareholder as collateral and guaranteed by the same shareholder.		1,636,554		18,312
	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by November 21, 2014, with buildings and land use rights provided by Laifeng Anpulo Yunxing Transportation Co., Ltd. as collateral and guaranteed by the major shareholders.		1,636,554		7,362		During the Year Ended
							31-Dec-12
		$	23,075,411	$	466,414		Outstanding Loans		Granted Interest Subsidy
						Loan payable to Bank of China, annual interest rate of 6.56%, due by October 25, 2012 with buildings and land use rights provided by the shareholders as collateral.	$	4,761,073	$	108,738
	During the three months ended March 31, 2013, the Company received subsidies from the local government of $104,064 in total which were for subsidies to slaughtering companies and companies operating in poverty and minority area.					Loan payable to Bank of China, annual interest rate of 6%, due by November 5, 2014, guaranteed by the shareholders.		4,443,669		19,116
						Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by December 20, 2013, guaranteed by Enshi Zhou Nongfa Credit Guarantee Co., Ltd.		793,512		621
						Loan payable to Agricultural Development Bank of China, annual interest rate of 6.56%, due by September 13, 2012 with buildings and land use rights provided by Laifeng Anpulo Yunxing Transportation Co., Ltd. as collateral.		3,142,308		62,919
						Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by January 10, 2013, guaranteed by the major shareholders.		793,512		22,033
						Loan payable to Agricultural Development Bank of China, annual interest rate of 6.56%, due by August 21, 2012 with no collateral provided.		793,512		10,799
						Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by September 19, 2013 with buildings as collateral.		3,174,049		24,565
						Loan payable to Industrial and Commercial Bank of China, annual interest rate of 6%, due by October 7, 2012 with buildings and land use rights provided by Laifeng Anpulo Yunxing Transportation Co., Ltd. as collateral.		1,047,436		22,939
						Loan payable to Industrial and Commercial Bank of China, annual interest rate of 6%, due by August 24, 2014 with buildings and land use rights provided by Laifeng Anpulo Yunxing Transportation Co., Ltd. as collateral.		1,333,101		13,451
						Loan payable to Industrial and Commercial Bank of China, annual interest rate of 6%, due by October 1, 2014 with buildings and land use rights provided by Laifeng Anpulo Yunxing Transportation Co., Ltd. as collateral.		1,047,436		7,454
							$	21,329,608	$	292,635

Income_Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	NOTE 16 – INCOME TAXES
	The Company and each of its subsidiaries file separate income tax returns. The Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”). Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
	British Virgin Islands
	On June 25, 2012, Anpulo re-domiciled from the State of Nevada to British Virgin Islands. Anpulo is not subject to tax on income or capital gains. In addition, upon payments of dividends by Anpulo, no British Virgin Islands withholding tax is imposed.
	Hong Kong
	Anpulo International (Hong Kong) Limited (“Anpulo HK”) is incorporated in Hong Kong and is subject to Hong Kong’s profits tax rate of 16.5% for the years ended December 31, 2013 and 2012. Anpulo HK did not earn any income that was derived in Hong Kong for the years ended December 31, 2013 and 2012. The payments of dividends by Hong Kong companies are not subject to any Hong Kong withholding tax.
	PRC
	The PRC’s statutory income tax rate is 25%. The Company’s PRC subsidiaries are subject to income tax at 25% unless otherwise specified.
	The components of earnings (losses) before income taxes by jurisdictions are as follows:
		For the Years Ended
		December 31,
		2013			2012
	PRC	$	(825,219	)	$	230,132
	BVI		(49,612	)		-
		$	(874,831	)	$	230,132
	Income tax expense for the years ended December 31, 2013 and 2012 is as follow:
		For the Years Ended
		December 31,
		2013			2012
	Income tax (benefit) provision at China Statutory rate	$	(206,000	)	$	58,000
	Benefits of loss not realized		206,000			-
	Benefits of NOL realized		-			(58,000	)
		$	-		$	-
	The components of deferred income tax asset are as follow:
		As of December 31,
		2013			2012
	Deferred income tax asset:
	Net operating loss carry forwards	$	514,000		$	308,000
	Valuation allowance		(514,000	)		(308,000	)
		$	-		$	-
	As of December 31, 2013, the Company has a net operating loss carryforward for tax purposes of approximately $2 million available to offset future taxable income through 2018.
	Changes in tax laws and rates could also affect recorded deferred tax assets and liabilities in the future. Management is not aware of any such changes that would have a material effect on the Company’s results of operations, cash flows or financial position. The calculation of our tax liabilities involves dealing with uncertainties in the application of complex tax laws and regulations.
	FASB ASC Topic 740, Income Taxes provides that a tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits. ASC Topic 740 also provides guidance on measurement, derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition.
	We recognize tax liabilities in accordance with ASC Topic 740 and we adjust these liabilities when our judgment changes as a result of the evaluation of new information not previously available. Due to the complexity of some of these uncertainties, the ultimate resolution may result in a payment that is materially different from our current estimate of the tax liabilities. These differences will be reflected as increases or decreases to income tax expense in the period in which they are determined.

Commitments_And_Contingencies

Commitments And Contingencies	3 Months Ended			12 Months Ended
	Mar. 31, 2014			Dec. 31, 2013
Commitments and Contingencies [Abstract]	'			'
COMMITMENTS AND CONTINGENCIES	'			'
	NOTE 16 – COMMITMENTS AND CONTINGENCIES			NOTE 17– COMMITMENTS AND CONTINGENCIES
	General			General
	The Company follows ASC 450, Accounting for Contingencies, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss contingencies are accrued by a charge to income when information available prior to issuance of the financial statements indicates that it is probable that a liability could be been incurred and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred. If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements when it is at least reasonably possible that a material loss could be incurred. The Company has not accounted for any loss contingencies as of March 31, 2014 and December 31, 2013.			The Company follows ASC 450, Accounting for Contingencies, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss contingencies are accrued by a charge to income when information available prior to issuance of the financial statements indicates that it is probable that a liability could be been incurred and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred. If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements when it is at least reasonably possible that a material loss could be incurred. The Company has not accounted for any loss contingencies as of December 31, 2013 and 2012.
	Lease obligations			Lease obligations
	The Company leases office space that has a remaining term of 4 years and expired November 30, 2018. Also as a condition of being the holder of the land use rights for its hog farms, the Company makes rental payments to the government over the term of the land use rights, which range from 19 years to 50 years. The Company does not have capital leases. In most cases, management expects that, in the normal course of business, leases will be renewed or replaced. Net rental expense relating to the Company’s operating leases for the three months ended March 31, 2014 and 2013 was $15,140 and $6,213, respectively.			The Company leases office space that has a remaining term of 4 years and expired November 30, 2018.  Also as a condition of being the holder of the land use rights for its hog farms, the Company makes rental payments to the government over the term of the land use rights, which range from 19 years to 50 years. The Company does not have capital leases. In most cases, management expects that, in the normal course of business, leases will be renewed or replaced. Net rental expense relating to the Company’s operating leases for the years ended December 31, 2013 and 2012 was $26,331 and $24,749, respectively.
	The following table sets forth the aggregate minimum future annual rental commitments at March 31, 2014 under all non-cancelable leases for years ending December 31:			The following table sets forth the aggregate minimum future annual rental commitments at December 31, 2013 under all non-cancelable leases for years ending December 31:
		Operating Leases			Operating Leases
	2014	$	70,916	2014	$	38,769
	2015	$	70,916	2015	$	38,769
	2016	$	70,916	2016	$	38,769
	2017	$	70,916	2017	$	38,769
	2018	$	70,916	2018	$	35,538
	Thereafter	$	-	Thereafter	$	-
	Environmental matters			Environmental matters
	Environmental laws and regulations to which the Company is subject mandate additional concerns and requirements of the Company. Failure to comply with applicable laws, regulations and permits can result in injunctive actions, damages and civil and criminal penalties. The laws and regulations applicable to the Company's activities change frequently and it is not possible to predict the potential impact on the Company from any such future changes.			Environmental laws and regulations to which the Company is subject mandate additional concerns and requirements of the Company. Failure to comply with applicable laws, regulations and permits can result in injunctive actions, damages and civil and criminal penalties. The laws and regulations applicable to the Company's activities change frequently and it is not possible to predict the potential impact on the Company from any such future changes.
	Although management believes that the Company is in material compliance with the statutes, laws, rules and regulations of every jurisdiction in which it operates, no assurance can be given that the Company’s compliance with the applicable statutes, laws, rules and regulations will not be challenged by governing authorities or private parties, or that such challenges will not lead to material adverse effects on the Company’s financial position, results of operations, or cash flows.			Although management believes that the Company is in material compliance with the statutes, laws, rules and regulations of every jurisdiction in which it operates, no assurance can be given that the Company’s compliance with the applicable statutes, laws, rules and regulations will not be challenged by governing authorities or private parties, or that such challenges will not lead to material adverse effects on the Company’s financial position, results of operations, or cash flows.
	The Company is not involved in any legal matters. While incapable of estimation, in the opinion of the management, the individual regulatory and legal matters in which it might be involved in the future are not expected to have a material adverse effect on the Company’s financial position, results of operations, or cash flows.			The Company is not involved in any legal matters. While incapable of estimation, in the opinion of the management, the individual regulatory and legal matters in which it might be involved in the future are not expected to have a material adverse effect on the Company’s financial position, results of operations, or cash flows.

Going_Concern

Going Concern	3 Months Ended
	Mar. 31, 2014
Going Concern [Abstract]	'
GOING CONCERN	'
	NOTE 17 – GOING CONCERN
	As reflected in the accompanying financial statements, the Company has accumulated deficit of $2,168,473, a working capital deficit and cash outflow from operating activities of $9,897,839 and $1,922,554 at March 31, 2014. This raises substantial doubt about its ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company’s ability to raise additional capital and implement its business plan. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Management intends to provide the Company with additional loans as needed and is seeking a merger target to implement its strategic plans. Management feels these actions provide the opportunity for the Company to continue as a going concern.

Subsequent_Events

Subsequent Events	3 Months Ended
	Mar. 31, 2014
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 18 – SUBSEQUENT EVENTS
	On April 20, 2014, the Company assigned and transferred all of its rights and obligations under the cooperation agreement with Laifeng County to Laifeng Fengming Manor Hotel Management Co., Ltd. (“Fengming”) for approximately $2.7 million or RMB 17 million. Fengming is owned by Mr. Junyi Luo, Mr. Wenping Luo’s son. Mr. Wenping Luo does neither have any direct or indirect investment in Fengming nor hold any management position in Fengming.
	On April 21 and April 22, 2014, the Company received governmental subsidies of approximately $34,000 in total for its 2013 bank loan interest expenditures. The Company cannot guarantee it will keep receiving subsidies from the government in the future.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)

3 Months Ended

12 Months Ended

Mar. 31, 2014

Dec. 31, 2013

Summary Of Significant Accounting Policies [Abstract]

'

'

Basis of Presentation

'

'

Basis of Presentation

Basis of Presentation

The accompanying consolidated financial statements have been prepared in conformity with US GAAP. The basis of accounting differs from that used in the statutory accounts of the Company, which are prepared in accordance with the accounting principles of the PRC (“PRC GAAP”). The Company’s functional currency is the Chinese Renminbi (“RMB”); however the accompanying consolidated financial statements have been translated and presented in United States Dollars (“USD”). All significant intercompany transactions and balances have been eliminated.

The accompanying financial statements have been prepared in conformity with US GAAP and are presented in US dollars.

As reflected in the accompanying financial statements, the Company has accumulated deficit of $2,168,473, a working capital deficit and cash outflow from operating activities of $9,897,839 and $1,922,554 at March 31, 2014. This raises substantial doubt about its ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company’s ability to raise additional capital and implement its business plan. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Management intends to provide the Company with additional loans as needed and is seeking a merger target to implement its strategic plans. Management feels these actions provide the opportunity for the Company to continue as a going concern.

As reflected in the accompanying consolidated financial statements, the Company had a net loss of $874,831 for the year ended December 31, 2013 and has cash and cash equivalents, short-term loans, and an accumulated deficit of $667,024, 15,416,339, and $2,067,646 at December 31, 2013, respectively. These matters raise substantial doubt about the company’s ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company’s ability to further implement its business plan, raise additional capital, and generate more revenues. The consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Interim Financial Statements

'

'

Interim Financial Statements

These unaudited financial statements as of and for the three months ended March 31, 2014 and 2013 reflect all adjustments which, in the opinion of management, are necessary to present fairly the financial position, results of operations and cash flows for the periods presented in accordance with the accounting principles generally accepted in the United States of America. All adjustments are of a normal recurring nature.

These interim financial statements should be read in conjunction with the Company’s financial statements and notes thereto for the years ended December 31, 2013 and 2012 included in the Company’s Form 10-K filed with the United States Securities and Exchange Commission on March 14, 2014. The Company assumes that the users of the interim financial information herein have read, or have access to, the audited financial statements for the preceding period, and that the adequacy of additional disclosure needed for a fair presentation may be determined in that context. The results of operations for the three month period ended March 31, 2014 are not necessarily indicative of results for the entire year ending December 31, 2014.

Use of Estimates

'

'

Use of Estimates

Use of Estimates

The preparation of these financial statements in conformity with generally accepted accounting principles requires the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities and the related disclosure of contingent assets and liabilities at the date of these financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Accordingly, actual results may differ from these estimates. Significant estimates include the useful lives of property and equipment, land use rights, and assumptions used in assessing impairment for long-term assets.

The preparation of the unaudited financial statements in conformity with accounting principles generally accepted in the U.S. requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses, and the related disclosures at the date of the financial statements and during the reporting period. Actual results could materially differ from these estimates. Significant estimates for the years ended December 31, 2013 and 2012 include the allowance for doubtful accounts, the allowance for obsolete inventory, the useful life of property and equipment and intangible assets, assumptions used in assessing impairment of long-term assets and valuation of deferred tax assets, and accruals for taxes due.

Restrictions of Transfer of Assets Out of the PRC

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Restrictions of Transfer of Assets Out of the PRC

Restrictions of Transfer of Assets Out of the PRC

Dividend payments by Laifeng Anpulo are limited by certain statutory regulations in the PRC. No dividends may be paid by Laifeng Anpulo without first receiving prior approval from the Foreign Currency Exchange Management Bureau. Dividend payments are restricted to 90% of profits, after tax.

Dividend payments by Laifeng Anpulo are limited by certain statutory regulations in the PRC. No dividends may be paid by Laifeng Anpulo without first receiving prior approval from the Foreign Currency Exchange Management Bureau. Dividend payments are restricted to 90% of profits, after tax.

Principles of Consolidation

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Principles of Consolidation

Pursuant to US GAAP, Anpulo Laifeng is the VIE of the Company and the Company is the primary beneficiary of the VIE. Accordingly, the VIE has been consolidated in the Company’s financial statements.

Based on various VIE agreements, the Company is able to exercise control over the VIE, and obtain the financial interests such as the periodic income of the VIE through the EMA, PEA, and OA and to acquire the net assets of VIE through purchase of their equities at essentially no cost. The Company therefore concluded that its interest in the VIE is not a non-controlling interest and therefore is not classified as such. Based on the Exclusive Agreements the amount of controlling interest of the Anpulo Laifeng shareholders, who are holding shares of the VIE for the Company, is zero. They exercise no controls over the VIE and no financial interests of ownership are due to them either for periodic income or the net assets.

Collaborative Arrangements

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Collaborative Arrangements

On March 29, 2011, Anpulo Laifeng and Tianli Agritech Inc. (“Tianli”) executed a strategic cooperation agreement (the “Strategic Cooperation Agreement”) which outlined two companies’ plan of cooperation. On August 1 and August 30, 2011, Anpulo Laifeng entered into a collaborative agreement and a supplemental agreement (the “Collaboration Agreements”) with Tianli, pursuant to which, Tianli established retail operations within the retail facilities with whom Anpulo Laifeng had ongoing business arrangements, and used the trademark “Tianli An Puluo” at Tianli’s retail sales departments in local major supermarkets in greater Wuhan City. These Collaborative Agreements were terminated as of June 15, 2012. Under the Collaborative Agreements, Tianli was the principal in the transaction and recorded revenues when Anpulo Laifeng sold products its customers and, Tianli and Anpulo Laifeng shared the net income of the collaborative retail business on a ratio of 60% to Tianli and 40% to Anpulo Laifeng.

On June 15, 2012, upon the termination of the Strategic Cooperation Agreement and the Collaboration Agreements, Anpulo Laifeng assumed the receivable as of June 15, 2012, along with all assets and liabilities generated and incurred with the retail operations under the Collaborative Arrangement.

According to the agreement, Anpulo Laifeng and Tianli share the net income of the collaborative retail business on a ratio of 40% to the Company and 60% to Tianli. Profit sharing from the collaborative arrangement during the years ended December 31, 2013 and 2012 was $0 and $15,672.

Cash and Cash Equivalents

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Cash and Cash Equivalents

Cash and Cash Equivalents

For purposes of the statements of cash flows, the Company considers all highly liquid instruments purchased with a maturity of three months or less and money market accounts to be cash equivalents. The Company maintains cash and cash equivalents with various financial institutions mainly in the PRC and the U.S. As of March 31, 2014 and December 31, 2013, balances in banks in the PRC of $1,342,561 and $667,024, respectively, are uninsured.

For purposes of the statements of cash flows, the Company considers all highly liquid instruments purchased with a maturity of three months or less and money market accounts to be cash equivalents. The Company maintains cash and cash equivalents with various financial institutions mainly in the PRC and the U.S. As of December 31, 2013 and 2012, balances in banks in the PRC of $667,024 and $407,323, respectively, are uninsured.

Basic and Diluted Loss per Share

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Basic and Diluted Loss per Share

Basic and Diluted Loss per Share

The Company reports loss per share in accordance with FASB ASC 260 “Earnings per share”. The Company’s basic earnings per share are computed using the weighted average number of shares outstanding for the periods presented. Diluted earnings per share are computed based on the assumption that any dilutive options or warrants were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, the Company’s outstanding stock warrants are assumed to be exercised, and funds thus obtained were assumed to be used to purchase common stock at the average market price during the period. There were no dilutive instruments outstanding during the three months ended March 31, 2014 and 2013. However, if present, a separate computation of diluted loss per share would not have been presented, as these common stock equivalents would have been anti-dilutive due to the Company's net loss.

The Company reports loss per share in accordance with FASB ASC 260 “Earnings per share”. The Company’s basic earnings per share are computed using the weighted average number of shares outstanding for the periods presented. Diluted earnings per share are computed based on the assumption that any dilutive options or warrants were converted or exercised. Dilution is computed by applying the treasury stock method.  Under this method, the Company’s outstanding stock warrants are assumed to be exercised, and funds thus obtained were assumed to be used to purchase common stock at the average market price during the period. There were no dilutive instruments outstanding during the years ended December 31, 2013 and 2012. However, if present, a separate computation of diluted loss per share would not have been presented, as these common stock equivalents would have been anti-dilutive due to the Company's net loss.

Fair Value of Financial Instruments

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Fair Value of Financial Instruments

Fair Value of Financial Instruments

Effective January 1, 2008, the Company adopted ASC 820, Fair Value Measurements and Disclosure (“ASC 820”) for assets and liabilities measured at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that require the use of fair value measurements, establishes a framework for measuring fair value and expands disclosure about such fair value measurements. The adoption of ASC 820 did not have an impact on the Company’s financial position or operating results, but did expand certain disclosures.

The Company adopted the guidance of ASC Topic 820 for fair value measurements which clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows:

ASC 820 defines fair value as the price that would be received upon sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below:

Level 1-Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date.

Level 1: Observable inputs such as quoted market prices in active markets for identical assets or liabilities

Level 2-Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data.

Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data

Level 3: Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s own assumptions.

Level 3-Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information.

The following tables present information about investment held for trading measured at fair value on a nonrecurring basis as of March 31, 2014 and December 31, 2013:

The following tables present information about investment held for trading measured at fair value on a nonrecurring basis as of December 31, 2013 and 2012:

Quoted Prices in Active Markets for Identical Assets (Level 1)

Significant Other Observable

Significant Unobservable Inputs (Level 3)

Balance at

Gain (Loss)

Quoted Prices in Active Markets for Identical Assets (Level 1)

Significant Other Observable Inputs (Level 2)

Significant Unobservable Inputs (Level 3)

Balance at December 31, 2013

Gain (Loss)

Inputs (Level 2)

31-Mar-14

Investment in gold held for trading

$

32,914

$

-

$

-

$

32,914

$

-

Investment in gold held for trading

$

24,849

$

-

$

-

$

24,849

$

(7,849

)

Quoted Prices in Active Markets for Identical Assets (Level 1)

Significant Other Observable Inputs (Level 2)

Significant Unobservable Inputs (Level 3)

Balance at December 31, 2012

Gain (Loss)

Quoted Prices in Active Markets for Identical Assets (Level 1)

Significant Other Observable

Significant Unobservable Inputs (Level 3)

Balance at

Gain (Loss)

Investment in gold held for trading

$

-

$

-

$

-

$

-

$

-

Inputs (Level 2)

31-Dec-13

Investment in gold held for trading

$

32,914

$

-

$

-

$

32,914

$

-

The Company conducted an impairment assessment on the investment held for trading based on the guidelines established in FASB ASC Topic 360 to determine the estimated fair market value of the investment as of December 31, 2013. Upon completion of its 2013 impairment analysis, the Company determined that the carrying value did not exceed the fair market value on equipment which is held for sale. The Company did not record impairment charge at December 31, 2013.

The carrying amounts reported in the balance sheets for cash and cash equivalents, accounts receivable, inventories, advances to suppliers, prepaid expenses, short-term loans, accounts payable, accrued expenses, advances from customers, taxes payable approximate their fair market value based on the short-term maturity of these instruments.

The carrying amounts reported in the balance sheets for cash and cash equivalents, accounts receivable, inventories, advances to suppliers, prepaid expenses and other, short-term loans, accounts payable, accrued expenses, advances from customers, VAT and service taxes payable and income taxes payable approximate their fair market value based on the short-term maturity of these instruments.

ASC Topic 825-10 “Financial Instruments” allows entities to voluntarily choose to measure certain financial assets and liabilities at fair value (fair value option). The fair value option may be elected on an instrument-by-instrument basis and is irrevocable, unless a new election date occurs. If the fair value option is elected for an instrument, unrealized gains and losses for that instrument should be reported in earnings at each subsequent reporting date. The Company did not elect to apply the fair value option to any outstanding instruments.

Investment in Gold - Held for Trading

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Investment in Gold – Held for Trading

Investment in Gold – Held for Trading

Marketable investment instruments are generally designated as investment held for trading. Investments held for trading are measured at fair value, whereby gains and losses resulting from changes in fair value are recognized to profit or loss. The Company holds investments in gold for trading purposes. As of March 31, 2014 and December 31, 2013, the Company holds investment for trading of $24,849 and $32,914, respectively. The loss resulting from changes in fair value are recognized to profit or loss during the three months ended March 31, 2014 and 2013was ($7,849) and $0, respectively.

Marketable investment instruments are generally designated as investment held for trading. Investments held for trading are measured at fair value, whereby gains and losses resulting from changes in fair value are recognized to profit or loss. The Company holds investments in gold for trading purposes. As of December 31, 2013 and 2012, the Company holds investment for trading of $32,914 and $0, respectively. No gain or loss resulting from changes in fair value are recognized to profit or loss during the years of 2013 and 2012.

Accounts Receivable

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Accounts Receivable

Accounts Receivable

Accounts receivable are presented net of an allowance for doubtful accounts. The Company maintains allowances for doubtful accounts for estimated losses. The Company reviews the accounts receivable on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. In evaluating the collectability of individual receivable balances, the Company considers many factors, including the age of the balance, a customer’s historical payment history, its current credit-worthiness and current economic trends. Accounts are written off after exhaustive efforts at collection. At March 31, 2014 and December 31, 2013, the Company has established, based on a review of its outstanding balances, an allowance for doubtful accounts in the amounts of $109,005 and $58,367, respectively.

Accounts receivable are presented net of an allowance for doubtful accounts. The Company maintains allowances for doubtful accounts for estimated losses. The Company reviews the accounts receivable on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. In evaluating the collectability of individual receivable balances, the Company considers many factors, including the age of the balance, a customer’s historical payment history, its current credit-worthiness and current economic trends. Accounts are written off after exhaustive efforts at collection. At December 31, 2013 and 2012, the Company has established, based on a review of its outstanding balances, an allowance for doubtful accounts in the amounts of $58,367 and $45,067, respectively.

Inventories

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Inventories

Inventories

Inventories, consisting of raw materials, work in process and finished goods related to the Company’s products are stated at the lower of cost or market utilizing the weighted average method. An allowance is established when management determines that certain inventories may not be saleable. If inventory costs exceed expected market value due to obsolescence or quantities in excess of expected demand, the Company will record reserves for the difference between the cost and the market value. These reserves are recorded based on estimates. The Company did not record inventory reserve at March 31, 2014 and December 31, 2013.

Inventories, consisting of raw materials, work in process and finished goods related to the Company’s products are stated at the lower of cost or market utilizing the weighted average method. An allowance is established when management determines that certain inventories may not be saleable. If inventory costs exceed expected market value due to obsolescence or quantities in excess of expected demand, the Company will record reserves for the difference between the cost and the market value. These reserves are recorded based on estimates. The Company did not record inventory reserve at December 31, 2013 and 2012.

Advances to Suppliers

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Advances to Suppliers

Advances to Suppliers

Advances to suppliers represent the cash paid in advance for the purchase of raw material from suppliers. The advance payments are intended to ensure preferential pricing and delivery. The amounts advanced under such arrangements totaled $261,920 and $255,879 as of March 31, 2014 and December 31, 2013, respectively.

Advances to suppliers represent the cash paid in advance for the purchase of raw material from suppliers. The advance payments are intended to ensure preferential pricing and delivery. The amounts advanced under such arrangements totaled $255,879 and $35,657 as of December 31, 2013 and 2012, respectively.

Other Current Assets

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Other Current Assets

Other Current Assets

Other current assets represent the cash held in personal bank accounts. Most of the Company’s business activities are with peasant farmers and of necessity such transactions are carried out in cash. Corporate bank accounts in the PRC generally have cumbersome procedures for cash deposits and withdrawals. However, such cumbersome procedures are not applicable to personal bank accounts. For this reason, many companies that deal with a significant volume of cash activities often arrange to have a personal bank account established in the name of a trusted employee to facilitate such transactions. The Company’s rights to its funds held in such account are documented through a formal agreement with the individual nominally listed as the account owner. Since 2005, the Company kept a certain amount of cash in personal bank accounts established in the names of its cashiers, accountants, and Chief Executive Officer for the purpose of cash maintenance and management. The Company’s cashier, accountants, and Chief Executive Officer were maintaining and managing cash of $2,413,180 and $729,355 on behalf of the Company as of March 31, 2014 and December 31, 2013.

Other current assets represent the cash held in personal bank accounts. Most of the Company’s business activities are with peasant farmers and of necessity such transactions are carried out in cash. Corporate bank accounts in the PRC generally have cumbersome procedures for cash deposits and withdrawals. However, such cumbersome procedures are not applicable to personal bank accounts. For this reason, many companies that deal with a significant volume of cash activities often arrange to have a personal bank account established in the name of a trusted employee to facilitate such transactions. The Company’s rights to its funds held in such account are documented through a formal agreement with the individual nominally listed as the account owner. Since 2005, the Company kept a certain amount of cash in personal bank accounts established in the names of its cashiers, accountants, and Chief Executive Officer for the purpose of cash maintenance and management. The Company’s cashier, accountants, and Chief Executive Officer were maintaining and managing cash of $729,355 and $215,430 on behalf of the Company as of December 31, 2013 and 2012.

Plant and Equipment

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Plant and Equipment

Plant and Equipment

Plant and equipment are carried at cost and are depreciated on a straight-line basis over the estimated useful lives of the assets. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition. The Company examines the possibility of decreases in the value of fixed assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable.

Plant and equipment are carried at cost and are depreciated on a straight-line basis over the estimated useful lives of the assets. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized. When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition. The Company examines the possibility of decreases in the value of fixed assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable.

Included in property and equipment is construction-in-progress which consisted of factory improvements and machinery pending installation and includes the costs of construction, machinery and equipment, and any interest charges arising from borrowings used to finance these assets during the period of construction or installation of the assets. No provision for depreciation is made on construction-in-progress until such time as the relevant assets are completed and ready for their intended use.

Included in property and equipment is construction-in-progress which consisted of factory improvements and machinery pending installation and includes the costs of construction, machinery and equipment, and any interest charges arising from borrowings used to finance these assets during the period of construction or installation of the assets. No provision for depreciation is made on construction-in-progress until such time as the relevant assets are completed and ready for their intended use.

Estimated useful lives of the Company’s assets are as follows:

Useful Life

Buildings

20 years

Vehicles

5 ~ 8 years

Office equipment

5 years

Operating equipment

4 ~ 10 years

Impairment of Long-lived Assets

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Impairment of Long-lived Assets

Impairment of Long-lived Assets

In accordance with ASC Topic 360, the Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable, or at least annually. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value. The Company did not record any impairment charge for the three months ended March 31, 2014 and 2013.

In accordance with ASC Topic 360, the Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable, or at least annually. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value. The Company did not record any impairment charge for the years ended December 31, 2013 and 2012.

Advances from Customers

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Advances from Customers

Advances from Customers

Advances from customers at March 31, 2014 and December 31, 2013 amounted to $98,155 and $59,784, respectively, and consist of prepayments from customers for merchandise that had not yet been shipped. The Company will recognize the deposits as revenue as customers take delivery of the goods and title to the assets is transferred to customers in accordance with the Company’s revenue recognition policy.

Advances from customers at December 31, 2013 and 2012 amounted to $59,784 and $74,512, respectively, and consist of prepayments from customers for merchandise that had not yet been shipped. The Company will recognize the deposits as revenue as customers take delivery of the goods and title to the assets is transferred to customers in accordance with the Company’s revenue recognition policy.

Revenue Recognition

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Revenue Recognition

Revenue Recognition

Pursuant to the guidance of ASC Topic 605 and ASC Topic 360, the Company recognizes revenue when persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the purchase price is fixed or determinable and collectability is reasonably assured. The Company recognizes revenues from the sale of its pork products upon shipment and transfer of title.

Pursuant to the guidance of ASC Topic 605 and ASC Topic 360, the Company recognizes revenue when persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the purchase price is fixed or determinable and collectability is reasonably assured. The Company recognizes revenues from the sale of its pork products upon shipment and transfer of title.

Income Taxes

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Income Taxes

Income Taxes

The Company is governed by the Income Tax Law of the PRC and the U.S. Internal Revenue Code of 1986, as amended. The Company accounts for income taxes using the liability method prescribed by ASC Topic 740, “Income Taxes.” Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the period in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date.

The Company is governed by the Income Tax Law of the PRC and the U.S. Internal Revenue Code of 1986, as amended. The Company accounts for income taxes using the liability method prescribed by ASC Topic 740, “Income Taxes.” Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the period in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date.

The Company applied the provisions of ASC 740-10-50, “Accounting for Uncertainty in Income Taxes,” which provides clarification related to the process associated with accounting for uncertain tax positions recognized in our financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company’s liability for income taxes. Any such adjustment could be material to the Company’s results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of March 31, 2014 and December 31, 2013, the Company had no uncertain tax positions, and will continue to evaluate for uncertain positions in the future.

The Company applied the provisions of ASC 740-10-50, “Accounting for Uncertainty in Income Taxes,” which provides clarification related to the process associated with accounting for uncertain tax positions recognized in our financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company’s liability for income taxes. Any such adjustment could be material to the Company’s results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of December 31, 2013 and 2012, the Company had no uncertain tax positions, and will continue to evaluate for uncertain positions in the future.

Shipping and Handling Costs

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Shipping and Handling Costs

Shipping and Handling Costs

Shipping costs are included in selling expenses and totaled $77,225 and $44,713 for the three months ended March 31, 2014 and 2013, respectively.

Shipping costs are included in selling expenses and totaled $264,483 and $205,004 for the years ended December 31, 2013 and 2012, respectively.

Employee Benefits

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Employee Benefits

Employee Benefits

The Company’s operations and employees are all located in the PRC. The Company makes mandatory contributions to the PRC government’s health, retirement benefit and unemployment funds in accordance with the relevant Chinese social security laws. The costs of these payments are charged to the same accounts as the related salary costs in the same period as the related salary costs. Employee benefit costs totaled $58,731 and $27,717 for the three months ended March 31, 2014 and 2013, respectively.

The Company’s operations and employees are all located in the PRC. The Company makes mandatory contributions to the PRC government’s health, retirement benefit and unemployment funds in accordance with the relevant Chinese social security laws. The costs of these payments are charged to the same accounts as the related salary costs in the same period as the related salary costs. Employee benefit costs totaled $109,460 and $84,709 for the years ended December 31, 2013 and 2012, respectively.

Advertising Costs

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Advertising Costs

Advertising Costs

Advertising is expensed as incurred and is included in selling, general and administrative expenses on the accompanying statements of income and comprehensive income and totaled $39,773 and $15,544 for the three months ended March 31, 2014 and 2013, respectively.

Advertising is expensed as incurred and is included in selling, general and administrative expenses on the accompanying statements of income and comprehensive income and totaled $127,911 and $125,272 for the years ended December 31, 2013 and 2012, respectively.

Foreign Currency Translation

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Foreign Currency Translation

Foreign Currency Translation

The reporting currency of the Company is the U.S. dollar. The functional currency of the Company is the Chinese Renminbi (“RMB”). Results of operations and cash flows are translated at average exchange rates during the period, assets and liabilities are translated at the unified exchange rate at the end of the period, and equity is translated at historical exchange rates. As a result, amounts relating to assets and liabilities reported on the statements of cash flows may not necessarily agree with the changes in the corresponding balances on the balance sheets. Translation adjustments resulting from the process of translating the local currency financial statements into U.S. dollars are included in determining comprehensive income. The cumulative translation adjustment and effect of exchange rate changes on cash for the three months ended March 31, 2014 and 2013 was ($10,711) and $4,473, respectively. Transactions denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing on the transaction dates. Assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing at the balance sheet date with any transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the results of operations as incurred.

The reporting currency of the Company is the U.S. dollar. The functional currency of the Company is the Chinese Renminbi (“RMB”). Results of operations and cash flows are translated at average exchange rates during the period, assets and liabilities are translated at the unified exchange rate at the end of the period, and equity is translated at historical exchange rates. As a result, amounts relating to assets and liabilities reported on the statements of cash flows may not necessarily agree with the changes in the corresponding balances on the balance sheets. Translation adjustments resulting from the process of translating the local currency financial statements into U.S. dollars are included in determining comprehensive income. The cumulative translation adjustment and effect of exchange rate changes on cash for the years ended December 31, 2013 and 2012 was $16,042 and $3,030, respectively. Transactions denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing on the transaction dates. Assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing at the balance sheet date with any transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the results of operations as incurred.

All of the Company’s revenue transactions are transacted in the functional currency. The Company does not enter into any material transaction in foreign currencies. Transaction gains or losses have not had, and are not expected to have, a material effect on the results of operations of the Company.

All of the Company’s revenue transactions are transacted in the functional currency. The Company does not enter into any material transaction in foreign currencies. Transaction gains or losses have not had, and are not expected to have, a material effect on the results of operations of the Company.

Asset and liability accounts at March 31, 2014 and December 31, 2013 were translated at 6.1619 RMB to $1.00 and 6.1104 RMB to $1.00, respectively, which were the exchange rates on the balance sheet dates. Equity accounts were stated at their historical rate. The average translation rates applied to the statements of income for the three months ended March 31, 2014 and 2013 were 6.1156 RMB and 6.2769 RMB to $1.00, respectively. Cash flows from the Company’s operations are calculated based upon the local currencies using the average translation rate. As a result, amounts related to assets and liabilities reported on the statements of cash flows will not necessarily agree with changes in the corresponding balances on the balance sheets.

Asset and liability accounts at December 31, 2013 and 2012 were translated at 6.1104 RMB to $1.00 and at 6.3011 RMB to $1.00, respectively, which were the exchange rates on the balance sheet dates. Equity accounts were stated at their historical rate. The average translation rates applied to the statements of income for the years ended December 31, 2013 and 2012 were 6.1905 RMB and 6.3034 RMB to $1.00, respectively. Cash flows from the Company’s operations are calculated based upon the local currencies using the average translation rate. As a result, amounts related to assets and liabilities reported on the statements of cash flows will not necessarily agree with changes in the corresponding balances on the balance sheets.

Contingencies

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Contingencies

Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company’s management and legal counsel assess such contingent liabilities, and such assessments inherently involve an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought.

If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material would be disclosed.

Loss contingencies considered to be remote by management are generally not disclosed unless they involve guarantees, in which case the guarantee would be disclosed.

Control by Principal Stockholders

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Control by Principal Stockholders

Control by Principal Stockholders

Our directors and executive officers and their affiliates or related parties own, beneficially and in the aggregate, the majority of the voting power of the outstanding shares of our common stock. Accordingly, if our directors and executive officers and their affiliates or related parties vote their shares uniformly, they would have the ability to control the approval of most corporate actions, including increasing our authorized capital stock and the dissolution or merger of our company or the sale of our assets.

Our directors and executive officers and their affiliates or related parties own, beneficially and in the aggregate, the majority of the voting power of the outstanding shares of our common stock. Accordingly, if our directors and executive officers and their affiliates or related parties vote their shares uniformly, they would have the ability to control the approval of most corporate actions, including increasing our authorized capital stock and the dissolution or merger of our company or the sale of our assets.

Concentrations of Credit Risks

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Concentrations of Credit Risks

Concentrations of Credit Risks

The Company’s operations are carried out in the PRC. Accordingly, the Company’s business, financial condition and results of operations may be influenced by the political, economic and legal environment in the PRC, and by the general state of the PRC’s economy. The Company’s operations in the PRC are subject to specific considerations and significant risks not typically associated with companies in North America. The Company’s results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion and remittance abroad, and rates and methods of taxation, among other things.

The Company’s operations are carried out in the PRC. Accordingly, the Company’s business, financial condition and results of operations may be influenced by the political, economic and legal environment in the PRC, and by the general state of the PRC’s economy. The Company’s operations in the PRC are subject to specific considerations and significant risks not typically associated with companies in North America. The Company’s results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion and remittance abroad, and rates and methods of taxation, among other things.

Financial instruments which potentially subject the Company to concentrations of credit risk consist principally of cash and trade accounts receivable. Substantially all of the Company’s cash is maintained with state-owned banks within the PRC, and none of these deposits are covered by insurance. The Company has not experienced any losses in such accounts and believes it is not exposed to any risks on its cash in bank accounts. A significant portion of the Company’s sales are credit sales which are primarily to customers whose ability to pay is dependent upon the industry economics prevailing in these areas; however, concentrations of credit risk with respect to trade accounts receivables is limited due to generally short payment terms. The Company also performs ongoing credit evaluations of its customers to help further reduce credit risk.

Financial instruments which potentially subject the Company to concentrations of credit risk consist principally of cash and trade accounts receivable. Substantially all of the Company’s cash is maintained with state-owned banks within the PRC, and none of these deposits are covered by insurance. The Company has not experienced any losses in such accounts and believes it is not exposed to any risks on its cash in bank accounts. A significant portion of the Company’s sales are credit sales which are primarily to customers whose ability to pay is dependent upon the industry economics prevailing in these areas; however, concentrations of credit risk with respect to trade accounts receivables is limited due to generally short payment terms. The Company also performs ongoing credit evaluations of its customers to help further reduce credit risk.

At March 31, 2014 and December 31, 2013, the Company’s cash balances by geographic area were as follows:

At December 31, 2013 and 2012, the Company’s cash balances by geographic area were as follows:

31-Mar-14

31-Dec-13

December 31,

Country:

2013

2012

United States

$

-

-

$

-

-

Country:

China

1,342,561

100

%

667,024

100

%

United States

$

-

-

$

-

-

Total cash and cash equivalents

$

1,342,561

100

%

$

667,024

100

%

China

667,024

100

%

407,323

100

%

Total cash and cash equivalents

$

667,024

100

%

$

407,323

100

%

Related Parties

'

'

Related Parties

Related Parties

Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All transactions are recorded at fair value of the goods or services exchanged.

Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All transactions are recorded at fair value of the goods or services exchanged.

The amount due from related party was $376,758 and $152,371 as of March 31, 2014 and December 31, 2013, respectively.

The amount due from related party was $152,371 and $3,791,804 as of December 31, 2013 and 2012, respectively. As of December 31, 2013 and 2012, the Company had a receivable of $0 and $3,791,804 from the Company’s shareholder and Chief Executive Officer, Wenping Luo, for personal loan purposes. Such loans are non-interest bearing and due upon demand. The loans outstanding at December 31, 2012 to related party had been collected before June 30, 2013.

Since 2013, the Company made sales of pork products to each of Laifeng Anpulo Yunxing Transportation Co., Ltd., Laifeng Fangchi Hotel and Laifeng Fangchi Paotang Restaurant. The major shareholder of the foregoing three companies, in each case, is Mr. Wenping Luo, the principal stockholder and President and Chief Executive Officer and a director of the Company. As of March 31, 2014 and December 31, 2013, the Company had receivables from these three companies as set forth below:

In 2013, the Company made sales of pork products to each of Laifeng Anpulo Yunxing Transportation Co., Ltd., Laifeng Fangchi Hotel and Laifeng Fangchi Paotang Restaurant. The major shareholder of the foregoing three companies, in each case, is Wenping Luo, the principal stockholder and President and Chief Executive Officer and a director of the Company. As of December 31, 2013 and 2012, the Company had receivables from these three companies as set forth below:

March 31,

December 31,

Ÿ

$3,014 and $0 from Laifeng Anpulo Yunxing Transportation Co., Ltd.

2014

2013

Laifeng Anpulo Yunxing Transportation Co., Ltd.

$

262,222

$

3,014

Ÿ

$99,724 and $0 from Laifeng Fangchi Hotel.

Laifeng Fangchi Hotel

111,290

99,724

Laifeng Fangchi Paotang Restaurant

-

49,633

Ÿ

$49,633 and $0 from Laifeng Fangchi Paotang Restaurant.

$

373,512

$

152,371

As of March 31, 2014 and December 31, 2013, the Company had a prepaid travel advance of $3,246 and $0 to Ms. Jinfeng Hu who is Mr. Wenping Luo’s wife.

Accumulated Other Comprehensive Income

'

'

Accumulated Other Comprehensive Income

Accumulated Other Comprehensive Income

Comprehensive income is comprised of net income and all changes to the statements of stockholders’ equity, except those due to investments by stockholders, changes in paid-in capital and distributions to stockholders. For the Company, comprehensive income for the three months ended March 31, 2014 and 2013 included net income (loss) and unrealized gains from foreign currency translation adjustments.

Comprehensive income is comprised of net income and all changes to the statements of stockholders’ equity, except those due to investments by stockholders, changes in paid-in capital and distributions to stockholders. For the Company, comprehensive income for the years ended December 31, 2013 and 2012 included net income and unrealized gains from foreign currency translation adjustments.

Segment Information

'

'

Segment Information

The Company follows FASB ASC 280-Segment Reporting, which requires that companies disclose segment data based on how management makes decision about allocating resources to segments and evaluating their performance. The Company’s management has determined that as of December 31, 2013 and 2012 their operations are in one segment, that of pork retailing business.

Recent Accounting Pronouncement

'

'

Recently Issued Accounting Pronouncements

Recent Accounting Pronouncement

In April 2014, the Financial Accounting Standards Board (the “FASB”) issued an accounting standard that raises the threshold for disposals to qualify as discontinued operations and requires new disclosures of both discontinued operations and certain other disposals that do not meet the definition of a discontinued operation. The standard revised the definition of a discontinued operation to cover only asset disposals that are considered to be a strategic shift with a major impact on an entity's operations and finances, such as the disposal of a major geographic area or a significant line of business. Application of the standard, which is to be applied prospectively, is required for fiscal years beginning on or after December 15, 2014, and for interim periods within that year. The Company currently plans to adopt the standard in January 2015.

In February 2013, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2013-02 (“ASU 2013-02”) Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income. ASU 2013-02 does not change the current requirements for reporting net income or other comprehensive income, however it increases disclose requirements for amounts that are reclassified out of accumulated other comprehensive income into net income. ASU 2013-02 is effective for annual and interim periods beginning after December 15, 2012. This guidance was adopted by the Company effective January 1, 2013, and did not have a significant impact on the Company’s financial statements.

In March 2013, the FASB issued ASU 2013-05 “Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity.” ASU 2013-05 addresses the accounting for the cumulative translation adjustment when a parent either sells part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business within a foreign entity. For public entities, the ASU is effective prospectively for fiscal years, and interim periods, within those years, beginning after December 15, 2013. Early adoption is permitted. The adoption of ASU 2013-05 is not expected to have a material impact on the Company’s financial statements.

In July 2013, the FASB issued ASU 2013-11, "Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists." ASU 2013-11 provides guidance on the presentation of unrecognized tax benefits related to any disallowed portion of net operating loss carryforwards, similar tax losses, or tax credit carryforwards, if they exist. ASU 2013-11 is effective for fiscal years beginning after December 15, 2013. The adoption of ASU 2013-11 is not expected to have a material impact on the Company’s financial statements.

Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption. The Company does not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to its financial condition, results of operations, cash flows or disclosures.

Going Concern

'

'

Going Concern

Our consolidated financial statements have been prepared assuming we will continue as a going concern. The report of our independent registered accounting firm on our consolidated financial statements for the year ended December 31, 2013 contained a qualification as to our ability to continue as a going concern. For the year ended December 31, 2013, the Company has incurred a net loss of approximately $0.9 million and cash outflow in operating activities of $3.2 million. The Company also has decreased of $9.8 million in working capital and its cash and cash equivalent and its revenues are not currently sufficient and cannot be projected to cover short-term loans and operating expenses in the coming year. These factors raise substantial doubt as to the ability of the Company to continue as a going concern. Management's plans include attempting to raise funds through debt and equity financings, restructure on-going operations to eliminate inefficiencies to raise cash balance and meet operating needs. Management intends to make every effort to identify and develop sources of funds. Our financial statements do not include any adjustments that might result from the outcome of these uncertainties.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	3 Months Ended															12 Months Ended
	Mar. 31, 2014															Dec. 31, 2013
Summary Of Significant Accounting Policies [Abstract]	'															'
Schedule of investment held for trading	'															'
			Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable			Significant Unobservable Inputs (Level 3)		Balance at			Gain (Loss)
					Inputs (Level 2)					31-Mar-14							Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)			Significant Unobservable Inputs (Level 3)		Balance at December 31, 2013			Gain (Loss)
	Investment in gold held for trading		$	24,849	$	-		$	-	$	24,849		$	(7,849	)	Investment in gold held for trading	$	32,914	$	-		$	-	$	32,914		$	-
			Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable			Significant Unobservable Inputs (Level 3)		Balance at			Gain (Loss)				Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)			Significant Unobservable Inputs (Level 3)		Balance at December 31, 2012			Gain (Loss)
					Inputs (Level 2)					31-Dec-13						Investment in gold held for trading	$	-	$	-		$	-	$	-		$	-
	Investment in gold held for trading		$	32,914	$	-		$	-	$	32,914		$	-
Summary of property and equipment estimated useful life	'															'
		Useful Life
	Buildings	20 years
	Vehicles	5 ~ 8 years
	Office equipment	5 years
	Operating equipment	4 ~ 10 years
Schedule of company's cash balances by geographic area	'															'
			31-Mar-14					31-Dec-13									December 31,
	Country:																2013					2012
	United States		$	-		-		$	-		-					Country:
	China			1,342,561		100	%		667,024		100	%				United States	$	-		-		$	-		-
	Total cash and cash equivalents		$	1,342,561		100	%	$	667,024		100	%				China		667,024		100	%		407,323		100	%
																Total cash and cash equivalents	$	667,024		100	%	$	407,323		100	%
Schedule of receivables	'															'
			March 31,		December 31,
			2014		2013
	Laifeng Anpulo Yunxing Transportation Co., Ltd.		$	262,222	$	3,014
	Laifeng Fangchi Hotel			111,290		99,724
	Laifeng Fangchi Paotang Restaurant			-		49,633
			$	373,512	$	152,371

Accounts_Receivable_Tables

Accounts Receivable (Tables)	3 Months Ended							12 Months Ended
	Mar. 31, 2014							Dec. 31, 2013
Accounts Receivable [Abstract]	'							'
Schedule of accounts receivable	'							'
		March 31,			December 31,				December 31,
		2014			2013				2013			2012
	Accounts receivable	$	2,464,304		$	2,984,690		Accounts receivable	$	2,984,690		$	1,712,390
	Less: Allowance for doubtful accounts		(109,005	)		(58,367	)	Less: allowance for doubtful accounts		(58,367	)		(45,067	)
		$	2,355,299		$	2,926,323			$	2,926,323		$	1,667,323

Inventories_Tables

Inventories (Tables)	3 Months Ended					12 Months Ended
	Mar. 31, 2014					Dec. 31, 2013
Inventories [Abstract]	'					'
Summary of Inventories	'					'
		March 31,		December 31,
		2014		2013			December 31,
	Raw materials	$	82,844	$	91,512		2013		2012
	Work in process		112,751		167,337	Raw materials	$	91,512	$	41,914
	Finished goods		861,456		967,327	Work in process		167,337		233,242
			1,057,051		1,226,176	Finished goods		967,327		782,428
	Less: Reserve for obsolete inventory		-		-			1,226,176		1,057,584
		$	1,057,051	$	1,226,176	Less: reserve for obsolete inventory		-		-
							$	1,226,176	$	1,057,584

Other_Receivables_Tables

Other Receivables (Tables)	3 Months Ended							12 Months Ended
	Mar. 31, 2014							Dec. 31, 2013
Other Receivables [Abstract]	'							'
Summary of other Receivables	'							'
									December 31,
		March 31,			December 31,				2013			2012
		2014			2013			Deposits to supermarkets	$	117,661		$	79,419
	Deposits to supermarkets	$	181,999		$	117,661		Loan receivable		589,159			-
	Loan receivables		1,753,031			589,159		Travel advances to employees		21,785			22,648
	Travel advances to employees		32,314			21,785		Others		1,028			3,361
	Others		381			1,028				729,633			105,428
			1,967,725			729,633		Less: allowance for doubtful accounts		(230,330	)		(11,457	)
	Less: Allowance for doubtful accounts		(228,405	)		(230,330	)		$	499,303		$	93,971
		$	1,739,320		$	499,303

LongTerm_Prepaid_Expenses_Tabl

Long-Term Prepaid Expenses (Tables)	3 Months Ended							12 Months Ended
	Mar. 31, 2014							Dec. 31, 2013
Long-Term Prepaid Expenses [Abstract]	'							'
Schedule of long-term prepaid expenses	'							'
		March 31,			December 31,				December 31,
		2014			2013					2013			2012
	Long-term prepaid rental expenses	$	376,359		$	379,531		Long-term prepaid rental expenses		$	379,531		$	-
	Less: Accumulated amortization		(6,272	)		(1,581	)	Less: Accumulated amortization			(1,581	)		-
		$	370.087		$	377,950				$	377,950		$	-

Plant_and_Equipment_Tables

Plant and Equipment (Tables)	3 Months Ended								12 Months Ended
	Mar. 31, 2014								Dec. 31, 2013
Plant and Equipment [Abstract]	'								'
Summary of Plant and Equipment	'								'
		Useful Life	March 31,			December 31,					December 31,
			2014			2013				Useful Life		2013			2012
	Buildings	20 years	$	7,093,177		$	7,574,580		Buildings	20 years		$	7,574,580		$	6,591,416
	Operating equipment	4 to 10 years		3,792,360			3,401,535		Operating equipment	4 to 10 years			3,401,535			3,273,355
	Office equipment	5 years		110,783			102,897		Office equipment	5 years			102,897			73,774
	Vehicles	5 to 8 years		408,828			405,333		Vehicles	5 to 8 years			405,333			340,520
				11,405,148			11,484,345						11,484,345			10,279,065
	Less: Accumulated depreciation			(3,849,931	)		(3,691,402	)	Less: accumulated depreciation				(3,691,402	)		(2,869,963	)
			$	7,555,217		$	7,792,943					$	7,792,943		$	7,409,102

Intangible_Assets_Tables

Intangible Assets (Tables)	3 Months Ended								12 Months Ended
	Mar. 31, 2014								Dec. 31, 2013
Intangible Assets [Abstract]	'								'
Schedule of land use rights	'								'
											December 31,
										Useful Life		2013			2012
									Land use rights	50 years		$	4,091,385		$	3,967,561
		Useful Life	March 31,			December 31,			Others	1 year			6,248			6,059
			2014			2013							4,097,633			3,973,620
	Land use rights	50 years	$	4,057,190		$	4,091,385		Less: accumulated depreciation				(565,403	)		(468,941	)
	Others	1 year		6,196			6,248					$	3,532,230		$	3,504,679
				4,063,386			4,097,633
	Less: accumulated depreciation			(580,965	)		(565,403	)
			$	3,482,421		$	3,532,230

Short_Term_Loans_Tables

Short Term Loans (Tables)	3 Months Ended					12 Months Ended
	Mar. 31, 2014					Dec. 31, 2013
Debt Disclosure [Abstract]	'					'
Schedule of short-term bank loans	'					'
		March 31,		December 31,				December 31,
		2014		2013				2013		2012
	Loan payable to Bank of China, annual interest rate of 6%, due by November 20, 2014 with buildings and land use rights provided by the shareholders as collateral.	$	4,544,053	$	4,582,351	Loan payable to Laifeng Credit Guarantee Corp., annual interest rate of 9.72%, due by January 14, 2013.		$	-	$	190,443
	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by January 29, 2014, guaranteed by Enshi Zhou Nongfa Credit Guarantee Co., Ltd.		-		818,277	Loan payable to Laifeng Credit Guarantee Corp., annual interest rate of 9.72%, due by March 19, 2013.			-		555,459
	Loan payable to Hubei Bank, annual interest rate of 6%, due by March 30, 2014, guaranteed by Hubei Xiangyue Professional Guarantee Service Co., Ltd., a major shareholder, and 2 individuals, Fuming Fan and Yulan Tian		-		1,309,243	Loan payable to Laifeng Credit Guarantee Corp., annual interest rate of 9.72%, due by March 26, 2013.			-		555,459
	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by September 24, 2014 with buildings provided by major shareholder as collateral and guaranteed by the same shareholder.		1,622,876		1,636,554	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by December 20, 2013.			-		793,512
	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by November 21, 2014, with buildings and land use rights provided by Laifeng Anpulo Yunxing Transportation Co., Ltd. as collateral and guaranteed by the major shareholders.		1,622,876		1,636,554	Loan payable to Agricultural Development Bank of China, annual interest rate of 6.56%, due by January 10, 2013.			-		793,512
	Loan payable to Industrial and Commercial Bank of China, annual interest rate of 6%, due by September 15, 2014 with buildings and land use rights provided by 2 individuals, Benshuang Yao and Youxiang Zhou as collateral.		2,434,314		2,454,831	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by September 19, 2013.			-		3,174,049
	Loan payable to Laifeng County Small Business Loan Guarantee Company, annual interest rate of 9.72%, due by March 18, 2014 but had been extended to March 18, 2015.		194,745		196,386	Loan payable to Bank of China, annual interest rate of 6%, due by November 20, 2014 with buildings and land use rights provided by the shareholders as collateral.			4,582,351		-
	Loan payable to Laifeng County Small Business Loan Guarantee Company, annual interest rate of 9.72%, due by April 21, 2014 but had been extended to April 21, 2014.		568,007		572,794	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by January 29, 2014, guaranteed by Enshi Zhou Nongfa Credit Guarantee Co., Ltd. , had been repaid in January 14, 2014 and refinanced in January 16, 2014			818,277		-
	Loan payable to Laifeng County Small Business Loan Guarantee Company, annual interest rate of 9.72%, due by May 14, 2014 but had been extended to May 14, 2015.		568,007		572,794	Loan payable to Hubei Bank, annual interest rate of 6%, due by March 30, 2014, guaranteed by Hubei Xiangyue Professional Guarantee Service Co., Ltd., a major shareholder, and 2 individuals, Fuming Fan and Yulan Tian			1,309,243		-
	Loan payable to Laifeng County Finance Bureau without interest burden, due by November 10, 2014.		1,622,876		1,636,555	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by September 24, 2014 with buildings provided by major shareholder as collateral and guaranteed by the same shareholder.			1,636,554		-
	Loan payable to Laifeng County Finance Bureau without interest burden, due by November 1, 2014.		4,057,190		-	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by November 21, 2014, with buildings and land use rights provided by Laifeng Anpulo Yunxing Transportation Co., Ltd. as collateral and guaranteed by the major shareholders.			1,636,554		-
						Loan payable to Industrial and Commercial Bank of China, annual interest rate of 6%, due by September 15, 2014 with buildings and land use rights provided by 2 individuals, Benshuang Yao and Youxiang Zhou as collateral.			2,454,831		-
		$	18,857,820	$	15,416,339	Loan payable to Laifeng County Small Business Loan Guarantee Company, annual interest rate of 9.72%, due by March 18, 2014.			196,386		-
						Loan payable to Laifeng County Small Business Loan Guarantee Company, annual interest rate of 9.72%, due by April 21, 2014.			572,794		-
						Loan payable to Laifeng County Small Business Loan Guarantee Company, annual interest rate of 9.72%, due by May 14, 2014.			572,794		-
						Loan payable to Laifeng County Finance Bureau without interest burden, due by November 10, 2014.			1,636,555		-
								$	15,416,339	$	6,062,434
Schedule of long-term bank loans	'					'
							December 31,
								2013		2012
						Loan payable to Bank of China, annual interest rate of 6%, due by November 5, 2014.		$	-	$	4,443,669
						Loan payable to Industrial and Commercial Bank of China, annual interest rate of 6%, due by August 24, 2014.			-		1,333,100
						Loan payable to Industrial and Commercial Bank of China, annual interest rate of 6%, due by October 1, 2014.			-		1,047,436
								$	-	$	6,824,205

Certain_Risks_And_Concentratio1

Certain Risks And Concentrations (Tables)	3 Months Ended			12 Months Ended
	Mar. 31, 2014			Dec. 31, 2013
Certain Risks And Concentrations [Abstract]	'			'
Schedule of customer's concentration in revenue	'			'
					Years Ended December 31,
		For the Three Months Ended March 31,		Customers		2013			2012
	Customers	2014	2013	A			24	%		21	%
	A	25%	27%
	B	16%	-
		41%	27%

Subsidy_Income_Tables

Subsidy Income (Tables)	3 Months Ended					12 Months Ended
	Mar. 31, 2014					Dec. 31, 2013
Subsidy Income [Abstract]	'					'
Schedule of interest subsidies and related outstanding loans	'					'
	During the Year Ended
	31-Dec-13						During the Year Ended
		Outstanding Loans		Granted Interest Subsidy			31-Dec-13
	Loan payable to Bank of China, annual interest rate of 6%, due by November 5, 2014 which had been repaid in 2013.	$	4,582,351	$	162,804		Outstanding Loans		Granted Interest Subsidy
	Loan payable to Bank of China, annual interest rate of 6%, due by November 20, 2014 with buildings and land use rights provided by the shareholders as collateral.		4,582,351		21,143	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by December 20, 2013.		793,512		7,575
	Loan payable to Industrial and Commercial Bank of China, annual interest rate of 6%, due by August 24, 2014 which had been repaid in 2013.		1,374,705		35,996	Loan payable to Agricultural Development Bank of China, annual interest rate of 6.56%, due by January 10, 2013.		793,512		8,282
	Loan payable to Industrial and Commercial Bank of China, annual interest rate of 6%, due by October 1, 2014 which had been repaid in 2013.		1,080,126		26,746	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by September 19, 2013.		3,174,049		30,302
	Loan payable to Industrial and Commercial Bank of China, annual interest rate of 6%, due by September 15, 2014 with buildings and land use rights provided by 2 individuals, Benshuang Yao and Youxiang Zhou as collateral.		2,454,831		30,016	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by January 29, 2014, guaranteed by Enshi Zhou Nongfa Credit Guarantee Co., Ltd. had been repaid in January 14, 2014 and refinanced in January 16, 2014.		818,277		6,944
	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by December 20, 2013.		818,277		33,320	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by September 24, 2014 with buildings provided by major shareholder as collateral and guaranteed by the same shareholder.		1,636,554		3,788
	Loan payable to Agricultural Development Bank of China, annual interest rate of 6.56%, due by January 10, 2013.		818,277		31,621	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by November 21, 2014, with buildings and land use rights provided by Laifeng Anpulo Yunxing Transportation Co., Ltd. as collateral and guaranteed by the major shareholders.		1,636,554		1,263
	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by September 19, 2013.		1,309,243		929
	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by September 23, 2013.		1,145,588		39,266		$	8,852,458	$	58,154
	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by September 24, 2013.		818,277		34,358
	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by January 29, 2014, guaranteed by Enshi Zhou Nongfa Credit Guarantee Co., Ltd.		818,277		24,541		During the Year Ended
	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by September 24, 2014 with buildings provided by major shareholder as collateral and guaranteed by the same shareholder.		1,636,554		18,312		31-Dec-12
	Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by November 21, 2014, with buildings and land use rights provided by Laifeng Anpulo Yunxing Transportation Co., Ltd. as collateral and guaranteed by the major shareholders.		1,636,554		7,362		Outstanding Loans		Granted Interest Subsidy
						Loan payable to Bank of China, annual interest rate of 6.56%, due by October 25, 2012 with buildings and land use rights provided by the shareholders as collateral.	$	4,761,073	$	108,738
		$	23,075,411	$	466,414	Loan payable to Bank of China, annual interest rate of 6%, due by November 5, 2014, guaranteed by the shareholders.		4,443,669		19,116
						Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by December 20, 2013, guaranteed by Enshi Zhou Nongfa Credit Guarantee Co., Ltd.		793,512		621
						Loan payable to Agricultural Development Bank of China, annual interest rate of 6.56%, due by September 13, 2012 with buildings and land use rights provided by Laifeng Anpulo Yunxing Transportation Co., Ltd. as collateral.		3,142,308		62,919
						Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by January 10, 2013, guaranteed by the major shareholders.		793,512		22,033
						Loan payable to Agricultural Development Bank of China, annual interest rate of 6.56%, due by August 21, 2012 with no collateral provided.		793,512		10,799
						Loan payable to Agricultural Development Bank of China, annual interest rate of 6%, due by September 19, 2013 with buildings as collateral.		3,174,049		24,565
						Loan payable to Industrial and Commercial Bank of China, annual interest rate of 6%, due by October 7, 2012 with buildings and land use rights provided by Laifeng Anpulo Yunxing Transportation Co., Ltd. as collateral.		1,047,436		22,939
						Loan payable to Industrial and Commercial Bank of China, annual interest rate of 6%, due by August 24, 2014 with buildings and land use rights provided by Laifeng Anpulo Yunxing Transportation Co., Ltd. as collateral.		1,333,101		13,451
						Loan payable to Industrial and Commercial Bank of China, annual interest rate of 6%, due by October 1, 2014 with buildings and land use rights provided by Laifeng Anpulo Yunxing Transportation Co., Ltd. as collateral.		1,047,436		7,454
							$	21,329,608	$	292,635

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Components of earnings (losses) before income taxes	'
		For the Years Ended
		December 31,
		2013			2012
	PRC	$	(825,219	)	$	230,132
	BVI		(49,612	)		-
		$	(874,831	)	$	230,132
Schedule of income tax expense	'
		For the Years Ended
		December 31,
		2013			2012
	Income tax (benefit) provision at China Statutory rate	$	(206,000	)	$	58,000
	Benefits of loss not realized		206,000			-
	Benefits of NOL realized		-			(58,000	)
		$	-		$	-
Components of deferred income tax asset	'
		As of December 31,
		2013			2012
	Deferred income tax asset:
	Net operating loss carry forwards	$	514,000		$	308,000
	Valuation allowance		(514,000	)		(308,000	)
		$	-		$	-

Commitments_And_Contingencies_

Commitments And Contingencies (Tables)	3 Months Ended			12 Months Ended
	Mar. 31, 2014			Dec. 31, 2013
Commitments and Contingencies [Abstract]	'			'
Aggregate minimum future annual rental commitments under all non-cancelable leases	'			'
					Operating Leases
		Operating Leases		2014		$	38,769
	2014	$	70,916	2015		$	38,769
	2015	$	70,916	2016		$	38,769
	2016	$	70,916	2017		$	38,769
	2017	$	70,916	2018		$	35,538
	2018	$	70,916	Thereafter		$	-
	Thereafter	$	-

Organization_and_Nature_of_Ope1

Organization and Nature of Operations (Details)	3 Months Ended		12 Months Ended			1 Months Ended		3 Months Ended
	Mar. 31, 2014	Mar. 31, 2014	Dec. 31, 2013	Nov. 18, 2012	Nov. 18, 2012	Apr. 20, 2014	Apr. 20, 2014	Mar. 31, 2014
	USD ($)	CNY	USD ($)	USD ($)	CNY	Subsequent Event [Member]	Subsequent Event [Member]	Laifeng Fengming Manor Hotel Management [Member]
						USD ($)	CNY	USD ($)
Organization and Nature of Operations [Textual]	'	'	'	'	'	'	'	'
Percentage of expected gain (loss)	100.00%	100.00%	100.00%	'	'	'	'	'
Investment in hotel	'	'	'	$4,760,000	30,000,000	'	'	'
Additional capital	2,782,615	'	2,142,989	'	'	'	'	'
Rights transferred amount	2,700,000	17,000,000	'	'	'	'	'	2,950,000
Obligation for coperation agreement with Laifeng Fengming	$2,700,000	17,000,000	'	'	'	$2,700,000	17,000,000	'

Summary_of_Significant_Account3

Summary of Significant Accounting Policies (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'
Investment in gold held for trading	$24,849	$32,914	'
Gain (Loss)	-7,849	'	'
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'
Investment in gold held for trading	24,849	32,914	'
Significant Other Observable Inputs (Level 2) [Member]	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'
Investment in gold held for trading	'	'	'
Significant Unobservable Inputs (Level 3) [Member]	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'
Investment in gold held for trading	'	'	'

Summary_of_Significant_Account4

Summary of Significant Accounting Policies (Details 1)	3 Months Ended
	Mar. 31, 2014
Building [Member]	'
Estimated Useful Lives Of Assets For Financial And Income Tax Reporting Purposes [Abstract]	'
Summary of property and equipment estimated useful life	'P20Y
Vehicles [Member] | Minimum [Member]	'
Estimated Useful Lives Of Assets For Financial And Income Tax Reporting Purposes [Abstract]	'
Summary of property and equipment estimated useful life	'5 years
Vehicles [Member] | Maximum [Member]	'
Estimated Useful Lives Of Assets For Financial And Income Tax Reporting Purposes [Abstract]	'
Summary of property and equipment estimated useful life	'8 years
Office Equipment [Member]	'
Estimated Useful Lives Of Assets For Financial And Income Tax Reporting Purposes [Abstract]	'
Summary of property and equipment estimated useful life	'5 years
Operating equipment [Member] | Minimum [Member]	'
Estimated Useful Lives Of Assets For Financial And Income Tax Reporting Purposes [Abstract]	'
Summary of property and equipment estimated useful life	'4 years
Operating equipment [Member] | Maximum [Member]	'
Estimated Useful Lives Of Assets For Financial And Income Tax Reporting Purposes [Abstract]	'
Summary of property and equipment estimated useful life	'10years

Summary_of_Significant_Account5

Summary of Significant Accounting Policies (Details 2) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Cash and Cash Equivalents [Line Items]	'	'	'
Total cash and cash equivalents	$1,342,561	$667,024	$407,323
Total cash and cash equivalent, Percentage	100.00%	100.00%	100.00%
United States [Member]	'	'	'
Cash and Cash Equivalents [Line Items]	'	'	'
Total cash and cash equivalents	'	'	'
Total cash and cash equivalent, Percentage	'	'	'
China Member [Member]	'	'	'
Cash and Cash Equivalents [Line Items]	'	'	'
Total cash and cash equivalents	$1,342,561	$667,024	$407,323
Total cash and cash equivalent, Percentage	100.00%	100.00%	100.00%

Summary_of_Significant_Account6

Summary of Significant Accounting Policies (Details 3) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Related Party Transaction [Line Items]	'	'	'
Receivables Held-for-sale, Amount	$373,512	$152,371	'
Laifeng Anpulo Yunxing Transportation [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Receivables Held-for-sale, Amount	262,222	3,014	0
Laifeng Fangchi Hotel [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Receivables Held-for-sale, Amount	111,290	99,724	0
Laifeng Fangchi Paotang Restaurant [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Receivables Held-for-sale, Amount	'	$49,633	$0

Summary_of_Significant_Account7

Summary of Significant Accounting Policies (Details Textual) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Summary of Significant Accounting Policies (Textual)	'	'	'	'	'
Net loss	($100,827)	($152,741)	($874,831)	$230,132	'
Cash and cash equivalents	1,342,561	1,767,835	667,024	407,323	371,300
Short-term loans	18,857,820	'	15,416,339	6,062,434	'
Accumulated deficit	-2,168,473	'	-2,067,646	-1,192,815	'
Net income of collaborative retail business ratio	'	'	40.00%	40.00%	'
Net Income of collaborative retail business ratio to the agreement company	'	'	60.00%	60.00%	'
Dividend payment restricted percentage	90.00%	'	'	90.00%	'
Amount of profit sharing collaborative arrangement	'	'	0	15,672	'
Allowance for doubtful accounts	109,005	'	58,367	45,067	'
Investment in gold held for trading	24,849	'	32,914	'	'
Advances to suppliers	261,920	'	255,879	35,657	'
Other current assets	2,413,180	'	729,355	215,430	'
Advances from customers	98,155	'	59,784	59,784	74,512
Shipping and handling costs	77,225	44,713	264,483	205,004	'
Employee benefit costs	58,731	27,717	109,460	84,709	'
Advertising costs	39,773	15,544	127,911	125,272	'
Foreign currency translation adjustments	-10,711	4,473	16,042	3,030	'
Foreign currency translation adjustment, Description	'Asset and liability accounts at March 31, 2014 and December 31, 2013 were translated at 6.1619 RMB to $1.00 and 6.1104 RMB to $1.00, respectively, which were the exchange rates on the balance sheet dates. Equity accounts were stated at their historical rate. The average translation rates applied to the statements of income for the three months ended March 31, 2014 and 2013 were 6.1156 RMB and 6.2769 RMB to $1.00, respectively.	'	'Asset and liability accounts at December 31, 2013 and 2012 were translated at 6.1104 RMB to $1.00 and at 6.3011 RMB to $1.00, respectively, which were the exchange rates on the balance sheet dates. Equity accounts were stated at their historical rate. The average translation rates applied to the statements of income for the years ended December 31, 2013 and 2012 were 6.1905 RMB and 6.3034 RMB to $1.00, respectively.	'	'
Due from (to) related party	376,758	'	152,371	3,791,804	'
Amount receivable from shareholder	'	'	0	3,791,804	'
Receivables Held-for-sale, Amount	373,512	'	152,371	'	'
Decrease in working capital	'	'	-9,800,000	'	'
Cash outflow in operating activities	-1,922,554	-2,421,914	-3,193,249	667,324	'
Fair value change of held for sale investment	-7,849	0	'	'	'
Working capital deficit	9,897,839	'	'	'	'
Prepaid travel advance	3,246	'	0	'	'
Laifeng Anpulo Yunxing Transportation [Member]	'	'	'	'	'
Summary of Significant Accounting Policies (Textual)	'	'	'	'	'
Receivables Held-for-sale, Amount	262,222	'	3,014	0	'
Laifeng Fangchi Hotel [Member]	'	'	'	'	'
Summary of Significant Accounting Policies (Textual)	'	'	'	'	'
Receivables Held-for-sale, Amount	111,290	'	99,724	0	'
Laifeng Fangchi Paotang Restaurant [Member]	'	'	'	'	'
Summary of Significant Accounting Policies (Textual)	'	'	'	'	'
Receivables Held-for-sale, Amount	'	'	$49,633	$0	'

Accounts_Receivable_Details

Accounts Receivable (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Accounts Receivable [Abstract]	'	'	'
Accounts receivable	$2,464,304	$2,984,690	$1,712,390
Less: allowance for doubtful accounts	-109,005	-58,367	-45,067
Accounts receivable, net	$2,355,299	$2,926,323	$1,667,323

Accounts_Receivable_Details_Te

Accounts Receivable (Details Textual) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
Accounts Receivable (Textual)	'	'	'	'
Increased the allowance for doubtful accounts	$51,513	$21,564	$11,739	$37,605

Inventories_Details

Inventories (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Inventories [Abstract]	'	'	'
Raw materials	$82,844	$91,512	$41,914
Work in process	112,751	167,337	233,242
Finished goods	861,456	967,327	782,428
Inventory, Gross	1,057,051	1,226,176	1,057,584
Less: reserve for obsolete inventory	'	'	'
Inventory, Net	$1,057,051	$1,226,176	$1,057,584

Other_Receivables_Details

Other Receivables (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Other Receivables [Abstract]	'	'	'
Deposits to supermarkets	$181,999	$117,661	$79,419
Loan receivables	1,753,031	589,159	'
Travel advances to employees	32,314	21,785	22,648
Others	381	1,028	3,361
Other receivables, Gross	1,967,725	729,633	105,428
Less: allowance for doubtful accounts	-228,405	-230,330	-11,457
Other receivables, Net	$1,739,320	$499,303	$93,971

Other_Receivables_Details_Text

Other Receivables (Details Textual) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
Other Receivables (Textual)	'	'	'	'
Increased in allowance for doubtful other receivables	$0	$1,639	$215,688	$1,436
Less: allowance for doubtful accounts	-228,405	'	-230,330	-11,457
Other receivables, net	1,739,320	'	499,303	93,971
Loan Receivables	1,753,031	'	589,159	'
Laigeng City Construction And Investment Co [Member]	'	'	'	'
Other Receivables (Textual)	'	'	'	'
Loan Receivables	1,622,876	'	'	'
Mr. Benshuang Yao	'	'	'	'
Other Receivables (Textual)	'	'	'	'
Loan Receivables	$130,155	'	$589,159	'

Restricted_Assets_Details

Restricted Assets (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Restricted Assets (Textual)	'	'	'
Restricted Assets	$64,915	$130,924	$0
Short-term Loans	18,857,820	15,416,339	6,062,434
Hubei Bank [Member]	'	'	'
Restricted Assets (Textual)	'	'	'
Short-term Loans	'	1,309,243	'
Agricultural Development Bank Of China [Member]	'	'	'
Restricted Assets (Textual)	'	'	'
Restricted Assets	$1,622,876	'	'

LongTerm_Prepaid_Expenses_Deta

Long-Term Prepaid Expenses (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Long-Term Prepaid Expenses [Abstract]	'	'	'
Long-term prepaid rental expenses	$376,359	$379,531	'
Less: Accumulated amortization	-6,272	-1,581	'
Prepaid expense, total	$370,087	$377,950	'

LongTerm_Prepaid_Expenses_Deta1

Long-Term Prepaid Expenses (Details Textual) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
Long-Term Prepaid Expenses (Textual)	'	'	'	'
Amortization lease term	'20 years	'	'20 years	'
Amortization lease expiration date	30-Nov-33	'	30-Nov-33	'
Amortization expense	$4,740	$0	$1,561	$0
Estimated amortization expense,Year one	18,960	'	18,731	'
Estimated amortization expense,Year two	18,960	'	18,731	'
Estimated amortization expense,Year three	18,960	'	18,731	'
Estimated amortization expense,Year four	18,960	'	18,731	'
Estimated amortization expense,Year five	18,960	'	18,731	'
Estimated amortization expense, thereafter	$18,960	'	$18,731	'

Plant_and_Equipment_Details

Plant and Equipment (Details) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Property and equipment - Gross	$11,405,148	$11,484,345	$10,279,065
Less: accumulated depreciation	-3,849,931	-3,691,402	-2,869,963
Property and equipment - net	7,555,217	7,792,943	7,409,102
Buildings [Member]	'	'	'
Property and equipment - Gross	7,093,177	7,574,580	6,591,416
Useful Life (Years)	'20 years	'20 years	'20 years
Operating equipment [Member]	'	'	'
Property and equipment - Gross	3,792,360	3,401,535	3,273,355
Operating equipment [Member] | Maximum [Member]	'	'	'
Useful Life (Years)	'10 years	'10 years	'10 years
Operating equipment [Member] | Minimum [Member]	'	'	'
Useful Life (Years)	'4 years	'4 years	'4 years
Office Equipment [Member]	'	'	'
Property and equipment - Gross	110,783	102,897	73,774
Useful Life (Years)	'5 years	'5 years	'5 years
Vehicles [Member]	'	'	'
Property and equipment - Gross	$408,828	$405,333	$340,520
Vehicles [Member] | Maximum [Member]	'	'	'
Useful Life (Years)	'8 years	'8 years	'8 years
Vehicles [Member] | Minimum [Member]	'	'	'
Useful Life (Years)	'5 years	'5 years	'5 years

Plant_and_Equipment_Details_Te

Plant and Equipment (Details Textual) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
Plant and Equipment [Abstract]	'	'	'	'
Depreciation Expenses	$190,815	$176,435	$722,401	$715,751

Construction_in_progress_Detai

Construction in progress (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
	USD ($)	CNY	USD ($)	USD ($)
Construction in Progress (Textual)	'	'	'	'
Lease agreement period	'	'	'	'
			According to the BOT agreement, the Company will invest in building a hotel in Laifeng County and own the operating right for 20 years from October 1, 2012 to September 30, 2032. After September 30, 2032, the title of the hotel will be transferred to the government of Laifeng County.
Construction in progress	$2,782,615	'	$2,142,989	$648,458
Obligation for coperation agreement with Laifeng Fengming	$2,700,000	17,000,000	'	'

Intangible_Assets_Details

Intangible Assets (Details) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Intangible Assets [Abstract]	'	'	'
Land use rights, Useful Life	'50 years	'50 years	'
Others, Useful Life	'1 year	'1 year	'1 year
Land use rights	$4,057,190	$4,091,385	$3,967,561
Others	6,196	6,248	6,059
Intangible assets, gross	4,063,386	4,097,633	3,973,620
Less: accumulated depreciation	-580,965	-565,403	-468,941
Intangible assets, net	$3,482,421	$3,532,230	$3,504,679

Intangible_Assets_Details_Text

Intangible Assets (Details Textual) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
Intangible Assets [Abstract]	'	'	'	'
Land use rights, Useful Life	'50 years	'	'50 years	'
Land use rights, Expiry date	15-Mar-57	'	15-Mar-57	'
Amortization of land use rights	$20,440	$19,914	$80,769	$79,332
Amortization expense of intangible assets, First year	81,760	'	87,500	'
Amortization expense of intangible assets, Second year	81,760	'	87,500	'
Amortization expense of intangible assets, Third year	81,760	'	87,500	'
Amortization expense of intangible assets, Fourth year	81,760	'	87,500	'
Amortization expense of intangible assets, Fifth year	81,760	'	87,500	'
Amortization expense of intangible assets, thereafter	$81,760	'	$87,500	'

Short_Term_Loans_Details

Short Term Loans (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Short-term Debt [Abstract]	'	'	'
Short-term bank loan due within one year	$18,857,820	$15,416,339	$6,062,434
Laifeng Credit Guarantee Corp [Member] | January 14, 2013 [Member] | Interest rate of 9.72% [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Short-term bank loan due within one year	'	'	190,443
Laifeng Credit Guarantee Corp [Member] | March 19, 2013 [Member] | Interest rate of 9.72% [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Short-term bank loan due within one year	'	'	555,459
Laifeng Credit Guarantee Corp [Member] | March 26, 2013 [Member] | Interest rate of 9.72% [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Short-term bank loan due within one year	'	'	555,459
Agricultural Development Bank of China [Member] | December 20, 2013 [Member] | Interest rate of 6% [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Short-term bank loan due within one year	'	'	793,512
Agricultural Development Bank of China [Member] | January 10, 2013 [Member] | Interest rate of 6.56% [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Short-term bank loan due within one year	'	'	793,512
Agricultural Development Bank of China [Member] | September 19, 2013 [Member] | Interest rate of 6% [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Short-term bank loan due within one year	'	'	3,174,049
Agricultural Development Bank of China [Member] | January 29, 2014 [Member] | Interest rate of 6% [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Short-term bank loan due within one year	'	818,277	'
Agricultural Development Bank of China [Member] | September 24, 2014 [Member] | Interest rate of 6% [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Short-term bank loan due within one year	1,622,876	1,636,554	'
Agricultural Development Bank of China [Member] | November 21, 2014 [Member] | Interest rate of 6% [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Short-term bank loan due within one year	1,622,876	1,636,554	'
Hubei Bank [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Short-term bank loan due within one year	'	1,309,243	'
Hubei Bank [Member] | March 30, 2014 [Member] | Interest rate of 6% [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Short-term bank loan due within one year	'	1,309,243	'
Industrial and Commercial Bank of China [Member] | September 15, 2014 [Member] | Interest rate of 6% [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Short-term bank loan due within one year	2,434,314	2,454,831	'
Bank of China [Member] | November 20, 2014 [Member] | Interest rate of 6% [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Short-term bank loan due within one year	4,544,053	4,582,351	'
Laifeng County Small Business Loan Guarantee Company [Member] | March 18, 2014 [Member] | Interest rate of 9.72% [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Short-term bank loan due within one year	194,745	196,386	'
Laifeng County Small Business Loan Guarantee Company [Member] | April 21, 2014 [Member] | Interest rate of 9.72% [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Short-term bank loan due within one year	568,007	572,794	'
Laifeng County Small Business Loan Guarantee Company [Member] | May 14, 2014 [Member] | Interest rate of 9.72% [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Short-term bank loan due within one year	568,007	572,794	'
Laifeng County Finance Bureau [Member] | November 10, 2014 [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Short-term bank loan due within one year	1,622,876	1,636,555	'
Laifeng County Finance Bureau [Member] | November 1, 2014 [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Short-term bank loan due within one year	$4,057,190	'	'

Short_Term_Loans_Details_1

Short Term Loans (Details 1) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Loans Payable, Noncurrent [Abstract]	'	'
Long-term loan to bank due more than one year	'	$6,824,205
Interest rate of 6% [Member] | November 5, 2014 [Member] | Bank of China [Member]	'	'
Loans Payable, Noncurrent [Abstract]	'	'
Long-term loan to bank due more than one year	'	4,443,669
Interest rate of 6% [Member] | August 24, 2014 [Member] | Industrial and Commercial Bank of China [Member]	'	'
Loans Payable, Noncurrent [Abstract]	'	'
Long-term loan to bank due more than one year	'	1,333,100
Interest rate of 6% [Member] | October 1, 2014 [Member] | Industrial and Commercial Bank of China [Member]	'	'
Loans Payable, Noncurrent [Abstract]	'	'
Long-term loan to bank due more than one year	'	$1,047,436

Short_Term_Loans_Details_Textu

Short Term Loans (Details Textual)

12 Months Ended

3 Months Ended

Dec. 31, 2013

Dec. 31, 2013

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Industrial and Commercial Bank of China [Member]

Hubei Bank [Member]

Bank of China [Member]

Agricultural Development Bank of China [Member]

Agricultural Development Bank of China [Member]

Agricultural Development Bank of China [Member]

Hubei Bank [Member]

Industrial and Commercial Bank of China [Member]

Laifeng County Small Business Loan Guarantee Company [Member]

Laifeng County Small Business Loan Guarantee Company [Member]

Laifeng County Small Business Loan Guarantee Company [Member]

Laifeng County Finance Bureau [Member]

Laifeng County Finance Bureau [Member]

Individual

Individual

November 20, 2014 [Member]

January 29, 2014 [Member]

September 24, 2014 [Member]

November 21, 2014 [Member]

March 30, 2014 [Member]

September 15, 2014 [Member]

April 21, 2014 [Member]

May 14, 2014 [Member]

March 18, 2014 [Member]

November 1, 2014 [Member]

November 10, 2014 [Member]

Individual

Individual

Loans Payable to Bank [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of individuals

2

2

'

'

'

'

2

2

'

'

'

'

'

Annual interest rate

'

'

6.00%

6.00%

6.00%

6.00%

6.00%

6.00%

9.72%

9.72%

9.72%

'

'

Maturity Date

'

'

20-Nov-14

29-Jan-14

24-Sep-14

21-Nov-14

30-Mar-14

15-Sep-14

21-Apr-14

14-May-14

18-Mar-14

1-Nov-14

10-Nov-14

Maturity date, Description

'

'

'

'

'

'

'

'

'Due by April 21, 2014 but had been extended to April 21, 2014.

'Due by May 14, 2014 but had been extended to May 14, 2015.

'Due by March 18, 2014 but had been extended to March 18, 2015.

'

'

Capital_Stock_Details

Capital Stock (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Oct. 30, 2013
				Share Exchange Agreement [Member]
Preferred stock, shares authorized	500,000,000	500,000,000	500,000,000	'
Preferred stock, par value	$0.00	$0.00	$0.00	'
Preferred stock, shares issued	90,000,000	90,000,000	0	'
Preferred stock, shares outstanding	90,000,000	90,000,000	0	'
Common stock, shares authorized	1,000,000,000	1,000,000,000	1,000,000,000	'
Common stock, par value	$0.00	$0.00	$0.00	'
Common stock, shares issued	123,000,000	123,000,000	122,900,000	122,900,000
Common stock, shares outstanding	123,000,000	123,000,000	122,900,000	'
Share exchange of wholly-owned subsidiary	'	'	'	99.92%

Statutory_Reserves_Details

Statutory Reserves (Details) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
STATUTORY RESERVES [Abstract]	'	'	'
Statutory surplus reserves description	'Allocations to the "Statutory surplus reserve" of at least 10% of income after tax, as determined under PRC accounting rules and regulations, until the fund amounts to 50% of the Company's registered capital.	'	'
		Allocations to the “Statutory surplus reserve” of at least 10% of income after tax, as determined under PRC accounting rules and regulations, until the fund amounts to 50% of the Company’s registered capital.
Reserve balances description	'Provided that the remaining reserve balance after such issue is not less than 25% of the registered capital.	'provided that the remaining reserve balance after such issue is not less than 25% of the registered capital.	'
Reserve amount	$0	$0	$0

Certain_Risks_And_Concentratio2

Certain Risks And Concentrations (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
Certain Risks And Concentrations [Line Items]	'	'	'	'
Concentration risk, Percentage	41.00%	27.00%	'	'
Customers A [Member]	'	'	'	'
Certain Risks And Concentrations [Line Items]	'	'	'	'
Concentration risk, Percentage	25.00%	27.00%	24.00%	21.00%
Customers B [Member]	'	'	'	'
Certain Risks And Concentrations [Line Items]	'	'	'	'
Concentration risk, Percentage	16.00%	'	'	'

Certain_Risks_And_Concentratio3

Certain Risks And Concentrations (Details Textual)	3 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
Certain Risks And Concentrations (Textual)	'	'	'	'
Concentration risk, customer	'Each customer that accounted for 10% or more of the Company's revenues	'Each customer that accounted for 10% or more of the Company's revenues.	'each customer that accounted for 10% or more of the Company's revenue	'each customer that accounted for 10% or more of the Company's revenue
Concentration risk, supplier	'No supplier accounted for 10% or more of the Company's purchases.	'No supplier accounted for 10% or more of the Company's purchases.	'No supplier accounted for 10	'No supplier accounted for 10

Subsidy_Income_Details

Subsidy Income (Details) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	$494,146	$176,594	$1,234,730
Granted Interest Subsidy [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	466,414	292,635
Outstanding Loan [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	23,075,411	21,329,608
Bank of China [Member] | Interest rate of 6% [Member] | November 5, 2014 [Member] | Granted Interest Subsidy [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	162,804	19,116
Bank of China [Member] | Interest rate of 6% [Member] | November 5, 2014 [Member] | Outstanding Loan [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	4,582,351	4,443,669
Bank of China [Member] | Interest rate of 6% [Member] | November 20, 2014 [Member] | Granted Interest Subsidy [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	21,143	'
Bank of China [Member] | Interest rate of 6% [Member] | November 20, 2014 [Member] | Outstanding Loan [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	4,582,351	'
Bank of China [Member] | Interest rate of 6.56% [Member] | October 25, 2012 [Member] | Granted Interest Subsidy [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	'	108,738
Bank of China [Member] | Interest rate of 6.56% [Member] | October 25, 2012 [Member] | Outstanding Loan [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	'	4,761,073
Agricultural Development Bank of China [Member] | Interest rate of 6% [Member] | January 10, 2013 [Member] | Granted Interest Subsidy [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	31,621	22,033
Agricultural Development Bank of China [Member] | Interest rate of 6% [Member] | January 10, 2013 [Member] | Outstanding Loan [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	818,277	793,512
Agricultural Development Bank of China [Member] | Interest rate of 6% [Member] | September 19, 2013 [Member] | Granted Interest Subsidy [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	929	24,565
Agricultural Development Bank of China [Member] | Interest rate of 6% [Member] | September 19, 2013 [Member] | Outstanding Loan [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	1,309,243	3,174,049
Agricultural Development Bank of China [Member] | Interest rate of 6% [Member] | December 20, 2013 [Member] | Granted Interest Subsidy [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	33,320	621
Agricultural Development Bank of China [Member] | Interest rate of 6% [Member] | December 20, 2013 [Member] | Outstanding Loan [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	818,277	793,512
Agricultural Development Bank of China [Member] | Interest rate of 6% [Member] | January 29, 2014 [Member] | Granted Interest Subsidy [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	24,541	'
Agricultural Development Bank of China [Member] | Interest rate of 6% [Member] | January 29, 2014 [Member] | Outstanding Loan [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	818,277	'
Agricultural Development Bank of China [Member] | Interest rate of 6% [Member] | September 24, 2014 [Member] | Granted Interest Subsidy [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	18,312	'
Agricultural Development Bank of China [Member] | Interest rate of 6% [Member] | September 24, 2014 [Member] | Outstanding Loan [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	1,636,554	'
Agricultural Development Bank of China [Member] | Interest rate of 6% [Member] | November 21, 2014 [Member] | Granted Interest Subsidy [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	7,362	'
Agricultural Development Bank of China [Member] | Interest rate of 6% [Member] | November 21, 2014 [Member] | Outstanding Loan [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	1,636,554	'
Agricultural Development Bank of China [Member] | Interest rate of 6% [Member] | September 23, 2013 [Member] | Granted Interest Subsidy [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	39,266	'
Agricultural Development Bank of China [Member] | Interest rate of 6% [Member] | September 23, 2013 [Member] | Outstanding Loan [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	1,145,588	'
Agricultural Development Bank of China [Member] | Interest rate of 6% [Member] | September 24, 2013 [Member] | Granted Interest Subsidy [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	34,358	'
Agricultural Development Bank of China [Member] | Interest rate of 6% [Member] | September 24, 2013 [Member] | Outstanding Loan [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	818,277	'
Agricultural Development Bank of China [Member] | Interest rate of 6.56% [Member] | September 13, 2012 [Member] | Granted Interest Subsidy [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	'	62,919
Agricultural Development Bank of China [Member] | Interest rate of 6.56% [Member] | September 13, 2012 [Member] | Outstanding Loan [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	'	3,142,308
Agricultural Development Bank of China [Member] | Interest rate of 6.56% [Member] | January 10, 2013 [Member] | Granted Interest Subsidy [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	8,282	'
Agricultural Development Bank of China [Member] | Interest rate of 6.56% [Member] | January 10, 2013 [Member] | Outstanding Loan [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	793,512	'
Agricultural Development Bank of China [Member] | Interest rate of 6.56% [Member] | August 21, 2012 [Member] | Granted Interest Subsidy [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	'	10,799
Agricultural Development Bank of China [Member] | Interest rate of 6.56% [Member] | August 21, 2012 [Member] | Outstanding Loan [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	'	793,512
Industrial and Commercial Bank of China [Member] | Interest rate of 6% [Member] | October 7, 2012 [Member] | Granted Interest Subsidy [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	'	22,939
Industrial and Commercial Bank of China [Member] | Interest rate of 6% [Member] | October 7, 2012 [Member] | Outstanding Loan [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	'	1,047,436
Industrial and Commercial Bank of China [Member] | Interest rate of 6% [Member] | August 24, 2014 [Member] | Granted Interest Subsidy [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	35,996	13,451
Industrial and Commercial Bank of China [Member] | Interest rate of 6% [Member] | August 24, 2014 [Member] | Outstanding Loan [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	1,374,705	1,333,101
Industrial and Commercial Bank of China [Member] | Interest rate of 6% [Member] | October 1, 2014 [Member] | Granted Interest Subsidy [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	1,080,126	7,454
Industrial and Commercial Bank of China [Member] | Interest rate of 6% [Member] | October 1, 2014 [Member] | Outstanding Loan [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	26,746	1,047,436
Industrial and Commercial Bank of China [Member] | Interest rate of 6% [Member] | September 15, 2014 [Member] | Granted Interest Subsidy [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	30,016	'
Industrial and Commercial Bank of China [Member] | Interest rate of 6% [Member] | September 15, 2014 [Member] | Outstanding Loan [Member]	'	'	'
Short-term Debt [Abstract]	'	'	'
Subsidy received from local government	'	$2,454,831	'

Subsidy_IncomeDetails_Textual

Subsidy Income(Details Textual) (USD $)

3 Months Ended

12 Months Ended

3 Months Ended

1 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Apr. 22, 2014

Bank of China [Member]

Bank of China [Member]

Industrial and Commercial Bank of China [Member]

Industrial and Commercial Bank of China [Member]

Industrial and Commercial Bank of China [Member]

Agricultural Development Bank of China [Member]

Agricultural Development Bank of China [Member]

Agricultural Development Bank of China [Member]

Agricultural Development Bank of China [Member]

Agricultural Development Bank of China [Member]

Agricultural Development Bank of China [Member]

Agricultural Development Bank of China [Member]

Agricultural Development Bank of China [Member]

Subsequent Event [Member]

November 20, 2014 [Member]

November 5, 2014 [Member]

September 15, 2014 [Member]

August 24, 2014 [Member]

October 1, 2014 [Member]

January 29, 2014 [Member]

December 20, 2013 [Member]

January 10, 2013 [Member]

September 19, 2013 [Member]

September 23, 2014 [Member]

September 24, 2014 [Member]

November 21, 2014 [Member]

September 24, 2013 [Member]

Individual

Subsidy Income (Textual)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Subsidy Income

$27,732

$104,064

$118,440

$942,095

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest Expense

-237,964

197,103

817,096

495,850

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Subsidies for operating in poverty and minority area

27,732

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Loans payable, annual interest rate

'

'

'

'

6.00%

6.00%

6.00%

6.00%

6.00%

6.00%

6.00%

6.00%

6.00%

6.00%

6.00%

6.00%

6.00%

'

Subsidy Received From Local Government

494,146

'

176,594

1,234,730

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Subsidies For Bank Interest Expenses

$466,414

$58,154

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$34,000

Number Of Individuals

'

'

'

'

'

'

2

'

'

'

'

'

'

'

'

'

'

'

Income_Taxes_Details

Income Taxes (Details) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
Income (loss) before income taxes	($100,827)	($152,741)	($874,831)	$230,132
PRC [Member]	'	'	'	'
Income (loss) before income taxes	'	'	-825,219	230,132
BVI [Member]	'	'	'	'
Income (loss) before income taxes	'	'	($49,612)	'

Income_Taxes_Details_1

Income Taxes (Details 1) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'
Income tax (benefit) provision at China Statutory rate	($206,000)	$58,000
Benefits of loss not realized	206,000	'
Benefits of NOL realized	'	-58,000
Income tax expense (benefit), net	'	'

Income_Taxes_Details_2

Income Taxes (Details 2) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Deffered income tax asset:	'	'
Net operating loss carry forwards	$514,000	$308,000
Valuation allowance	-514,000	-308,000
Deffered income tax asset., net	'	'

Income_Taxes_Details_Textual

Income Taxes (Details Textual) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Operating loss carry forwards, Expiration date	31-Dec-18	'
Operating loss carryforwards	2	'
HK [Member]	'	'
Effective income tax rate for foreign countries	16.50%	16.50%
PRC [Member]	'	'
Effective income tax rate for foreign countries	25.00%	25.00%

Commitments_And_Contingencies_1

Commitments And Contingencies (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Commitments and Contingencies [Abstract]	'	'
2014	$70,916	$38,769
2015	70,916	38,769
2016	70,916	38,769
2017	70,916	38,769
2018	70,916	35,538
Thereafter	'	'

Commitments_And_Contingencies_2

Commitments And Contingencies (Details Textual) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Commitments And Contingencies (Textual)	'	'	'
Company leases remaining term	'4 years	'4 years	'
Lease expiration date	30-Nov-18	30-Nov-18	'
Net rental expense relating to operating leases	$15,140	$26,331	$24,749
Maximum [Member]	'	'	'
Commitments And Contingencies (Textual)	'	'	'
Lease and rental payments term	'50 years	'50 years	'
Minimum [Member]	'	'	'
Commitments And Contingencies (Textual)	'	'	'
Lease and rental payments term	'19 years	'19 years	'

Going_Concern_Details

Going Concern (Details) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
Going Concern (Textual)	'	'	'	'
Retained Earnings (Accumulated Deficit)	($2,168,473)	'	($2,067,646)	($1,192,815)
Cash outflow in operating activities	-1,922,554	-2,421,914	-3,193,249	667,324
Working capital deficit	$9,897,839	'	'	'

Subsequent_Events_Details

Subsequent Events (Details)	3 Months Ended			1 Months Ended
	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2013	Apr. 20, 2014	Apr. 20, 2014	Apr. 22, 2014
	USD ($)	CNY	USD ($)	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]
				USD ($)	CNY	USD ($)
Subsequent Events (Textual)	'	'	'	'	'	'
Obligation for coperation agreement with Laifeng Fengming	$2,700,000	17,000,000	'	$2,700,000	17,000,000	'
Subsidies of bank interest expenses	$466,414	'	$58,154	'	'	$34,000