China Liaoning Dingxu Ecological Agriculture Development (CLAD) 10-Q 15 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014
Document And Entity Information	'
Entity Registrant Name	'China Liaoning Dingxu Ecological Agriculture Development, Inc.
Entity Central Index Key	'0001501958
Document Type	'10-Q
Document Period End Date	31-Mar-14
Amendment Flag	'false
Current Fiscal Year End Date	'--12-31
Is Entity a Well-known Seasoned Issuer?	'No
Is Entity a Voluntary Filer?	'No
Is Entity's Reporting Status Current?	'Yes
Entity Filer Category	'Smaller Reporting Company
Entity Common Stock, Shares Outstanding	0
Document Fiscal Period Focus	'Q1
Document Fiscal Year Focus	'2014

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 31, 2014	Dec. 31, 2013
Current Assets	'	'
Cash and cash equivalents	$1,220,407	$11,797
Inventories	105,747	103,913
Advances to suppliers	85,104	82,195
Other receivables, net	'	166,310
Other current assets	89,373	90,182
Total Current Assets	1,500,631	454,397
Property, plant and equipment, net	10,733,368	11,015,908
Construction in progress	888,395	896,438
Land use right	5,610,597	5,721,651
Prepaid lease for land	1,792,246	1,836,789
Total Assets	20,525,237	19,925,183
Current Liabilities:	'	'
Account payable	3,806	3,842
Accrued expenses	18,977	18,539
Other payable	653	1,148
Due to related parties	2,185,152	2,181,401
Total Current Liabilities	2,208,588	2,204,930
Long term payable	1,548,644	1,548,644
Total Liabilities	3,757,232	3,753,574
Stockholders' Equity:	'	'
Common stock ($0.001 par value; 75,000,000 shares authorized; 46,450,000 and 46,450,00 shares issued and outstanding at March 31, 2014 and December 31, 2013)	46,450	46,450
Additional paid-in capital	8,576,709	8,533,116
Retained earnings	7,254,072	6,499,673
Accumulated other comprehensive income	725,242	933,042
Non-controlling interests	165,532	159,328
Total Stockholders' Equity	16,768,005	16,171,609
Total Liabilities and Stockholders' Equity	$20,525,237	$19,925,183

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Stockholders' Equity	'	'
Common Stock par value	$0.00	$0.00
Common Stock Authorized	75,000,000	75,000,000
Common Stock Issued	46,450,000	46,450,000
Common Stock Outstanding	46,450,000	46,450,000

CONSOLIDATED_STATEMENTS_OF_INC

CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Income Statement [Abstract]	'	'
NET REVENUES	$3,447,548	$3,348,006
COST OF REVENUES	1,235,343	1,535,050
GROSS PROFIT	2,212,205	1,812,956
OPERATING EXPENSES:	'	'
Depreciation and amortization	187,469	174,038
Bad debt	1,141,225	'
General and administrative	93,590	59,842
Total Operating Expenses	1,422,284	233,880
INCOME FROM OPERATIONS	789,921	1,579,076
OTHER INCOME (EXPENSES):	'	'
Interest expense	-43,648	-106,043
Other Income	16,426	'
INCOME BEFORE PROVISION FOR INCOME TAX	762,699	1,473,033
PROVISION FOR INCOME TAXES	'	'
NET INCOME (LOSS) BEFORE NON-CONTROLLING INTERESTS	762,699	1,473,033
LESS: NET INCOME (LOSS) ATTRIBUTABLE TO NON-CONTROLLING INTERESTS	8,300	15,132
NET INCOME (LOSS)	754,399	1,457,901
OTHER COMPREHENSIVE INCOME:	'	'
Unrealized foreign currency translation gain(loss)	-209,899	37,391
LESS: OTHER COMPREHENSIVE INCOME ATTRIBUTABLE TO NON-CONTROLLING INTERESTS	-2,099	314
COMPREHENSIVE INCOME	$546,599	$1,494,978
NET INCOME PER COMMON SHARE:	'	'
Basic	$0.02	$0.03
Diluted	$0.02	$0.03
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING:	'	'
Basic	46,450,000	48,005,556
Diluted	46,450,000	48,005,556

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net income	$754,399	$1,457,901
Net income attributable to non-controlling interests	8,300	15,132
Adjustments to reconcile net income to net cash used in operating activities:	'	'
Bad debt	1,141,225	'
Depreciation and amortization	228,486	218,792
Imputed interest	43,596	105,942
Changes in assets and liabilities:	'	'
Inventories	-1,834	63,547
Other receivables	166,310	8,662
Other current assets	809	-786
Prepaid expense	41,634	9,582
Accounts payable and accrued liabilities	173,058	-1,410,235
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	2,555,983	468,537
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Loan to related parties	-1,141,225	'
NET CASH USED IN INVESTING ACTIVITIES	-1,141,225	'
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Proceeds from related parties	30,989	'
Repayment to related parties	-27,238	-8,944
NET CASH PROVIDED BY FINANCING ACTIVITIES	3,751	-8,944
EFFECT OF EXCHANGE RATE ON CASH	-209,899	37,391
NET INCREASE IN CASH AND CASH EQUIVALENTS	1,208,610	496,984
CASH AND CASH EQUIVALENTS - beginning of period	11,797	21,245
CASH AND CASH EQUIVALENTS - end of period	1,220,407	518,229
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:	'	'
Cancellation of common shares by shareholder	'	$20,000

1_ORGANIZATION_AND_DESCRIPTION

1. ORGANIZATION AND DESCRIPTION OF BUSINESS	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
ORGANIZATION AND DESCRIPTION OF BUSINESS	'
	NOTE 1.   ORGANIZATION AND DESCRIPTION OF BUSINESS
	China Liaoning Dingxu Ecological Agriculture Development Inc. (the "Company") was incorporated under the laws of State of Nevada on August 19, 2010.  The Company is primarily engaged in the growing, marketing, producing and selling of agriculture products in People’s Republic of China (“PRC”).
	On December 12, 2011, the Company entered a Share Exchange Agreement with DingXu BVI Shareholder (Chin Yung Kong) under which the Company issued  60,000,000 shares of common stock to Chin Yung Kong to acquire 100% of the issued and outstanding shares of DingXu BVI.
	China Liaoning DingXu Ecological Agriculture Development Co, Ltd., a BVI company (“DingXu BVI”) was incorporated under the laws of British Virgin Islands on April 15, 2011. Chin Yung Kong was the sole shareholder and director of DingXu BVI.
	On July 5, 2011, DingXu BVI formed Panjin Hengrun Biological Technology Development Co, Ltd., a limited liability company organized under the laws of the PRC (“Panjin Hengrun”). DingXu BVI owns 99% of the total ownership of Panjing Hengrun.
	On November 28, 2011, Panjin Hengrun entered into a set of contractual arrangements with Liaoning Dingxu Ecological Agriculture Development Co., Ltd., a limited liability company organized under the laws of the PRC and an affiliated entity of Panjin Hengrun through contractual arrangements (“Liaoning Dingxu”). The contractual arrangements are comprised of a series of agreements, including a Consulting Service Agreement and an Operating Agreement, through which Panjin Hengrun has the right to advise, consult, manage and operate Liaoning Dingxu and to collect and own all of Liaoning Dingxu’s net profits and net losses. Additionally, under a Proxy Agreement, the shareholders of Liaoning Dingxu have vested their voting control over Liaoning Dingxu to Panjin Hengrun. In order to further reinforce Panjin Hengrun’s rights to control and operate Liaoning Dingxu. Liaoning Dingxu and its shareholders have granted Panjin Hengrun, under an Option Agreement, the exclusive right and option to acquire all of their equity interests in Liaoning Dingxu, or, alternatively, all of the assets of Liaoning Dingxu. Further, the shareholders of Liaoning Dingxu agreed to pledge all of their rights, titles and interests in Liaoning Dingxu under an Equity Pledge Agreement.
	Upon entry of these contractual arrangements, Liaoning Dingxu became the Variable Interest Entity (“VIE”) of Panjin Hengrun pursuant to ASC-810-10-05 and Panjin Hengrun was able to carry out business operations through Liaoning Dingxu.

2_SUMMARY_OF_SIGNIFICANT_ACCOU

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 2.   SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	BASIS OF PRESENTATION
	These financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). The company maintains its books and accounting records in Renminbi (“RMB”), and its reporting currency is United States dollars.
	ACCOUNTING METHOD
	The Company’s financial statements are prepared using the accrual method of accounting. The Company has elected a fiscal year ending on December 31.
	USE OF ESTIMATES
	The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.  In the opinion of management, all adjustments necessary in order to make the financial statements not misleading have been included.  Actual results could differ from those estimates.
	CASH AND CASH EQUIVALENTS
	The Company considers all highly liquid investments with maturity of three months or less when purchased to be cash equivalents. The Company had cash balances of $1,220,407 and $11,797 as of March 31, 2014 and December 31, 2013, respectively.  The Company had no cash equivalent as of March 31, 2014 and December 31, 2013.
	INVENTORIES
	Inventories are stated at the lower of cost or market value. Cost is determined using moving weighted average method. Inventories consist of raw materials, finished goods and growing crops. Cost of finished goods comprises direct material and direct production cost based on normal operating capacity.
	PROPERTY, PLANT AND EQUIPMENT
	Property, plant and equipment are stated at cost less accumulated depreciation and impairment. Depreciation on property, plant and equipment is calculated on the straight-line method after taking into account their respective estimated residual values over the estimated useful lives of the assets as follows:
	Building	20 years
	Plant equipment	5-10 years
	Office equipment	3-5 years
	Vehicles	4  years
	Maintenance and repair costs are expensed as incurred, whereas significant renewals and betterments are capitalized.
	Construction in progress represents capital assets under construction or being installed and is stated at cost. Cost comprises original cost of plant and equipment, installation, construction and other direct costs prior to the date of reaching the expected usable condition. Construction in progress is transferred to the property, plant and equipment and depreciation commences when the asset has been substantially completed and reaches the expected usable condition.
	LAND USE RIGHTS
	The Company states land use right at cost less accumulated amortization. The land use right is amortized on straight line method during the contract period.
	The Company has land use rights to 24,806 square meters of land. The term of the land use rights is 50 years, starting in March 2011. The land use right in the amount of $579,580 was fully paid during 2011.  For the three months ended March 31, 2014 and 2013, the Company recorded amortization expense of $2,979 and $2,913, respectively. The Company recorded the land use right net value of $557,987 and $566,028 as of March 31, 2014 and December 31, 2013, respectively.
	The Company has land use rights to 56,139 square meters of land. The term of the land use rights is 46 years, starting in March 2011. The land use right in the amount of $2,698,027 was fully paid during 2013.  For the three months ended March 31, 2014 and 2013, the Company recorded amortization expense of $14,913 and $14,553, respectively. The Company recorded the land use right net value of $2,585,327 and $2,623,698 as of March 31, 2014 and December 31, 2013, respectively.
	The Company has land use rights to 428,214 square meters of land. The term of the land use rights is 18 years, starting in January 2012. For the three months ended March 31, 2014 and 2013, the Company recorded amortization expense of $39,133 and $38,404, respectively. The Company recorded the land use right net value of $2,467,283 and $2,531,925 as of March 31, 2014 and December 31, 2013, respectively.  As the land use right was not yet fully paid for as of March 31, 2014, the Company recorded long term liabilities related to this land use right in the amount of $1,548,644 and $1,548,644 as of March 31, 2014 and December 31, 2013, respectively.
	LONG TERM PREPAID LEASE
	Leases where substantially all the risks and rewards of ownership of assets remain with the lessor are accounted for as operating leases. Payments made under operating leases net of any incentives received from the lessor are charged to the consolidated statements of operations on a straight-line basis over the terms of the underlying lease.
	The Company records lease payments at cost less accumulated rent. The Company entered into a long term agreement with certain unrelated parties to rent land in 2010. The lease payments are recorded as operating lease expenses using the straight line method during the contract period of 20 years beginning at January 1, 2010. The lease payments for the entire contract period of $1,030,000 were prepaid. For the three months ended March 31, 2014 and 2013, the Company recorded lease expense of $13,980 and $13,643, respectively.
	The Company entered into a long term agreement with certain unrelated parties to rent land in 2013. The lease payments are recorded as operating lease expenses using the straight line method during the contract period of 17 years beginning at December 25, 2013. The lease payments for the entire contract period $984,107 were prepaid. For the three months ended March 31, 2014 and 2013, the Company recorded lease expense of $13,621 and $nil, respectively.
	REVENUE RECOGNITION
	The Company engages in the business of growing, producing, marketing and selling fresh mushrooms, dried mushrooms, and mushroom seeds through its affiliated VIE, LiaoNing DingXu.
	Sales revenue is recognized at the date of shipment from the Company’s facilities to customers when a formal arrangement exists, the price is fixed or determinable, the delivery is completed, ownership has passed, no other significant obligations of the Company exist and collectability is reasonably assured.
	The Company’s revenue consists of the invoiced value of goods, net of value-added tax (“VAT”).
	FAIR VALUE OF FINANCIAL INSTRUMENTS
	Under FASB ASC 820-10-05, the Financial Accounting Standards Board establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements. This Statement reaffirms that fair value is the relevant measurement attribute. The adoption of this standard did not have a material effect on the Company’s financial statements as reflected herein. The carrying amounts of cash, accounts payable and accrued expenses reported on the balance sheet are estimated by management to approximate fair value primarily due to the short term nature of the instruments. The Company had no other items that required fair value measurement on a recurring basis.
	BASIC AND DILUTED LOSS PER SHARE
	The basic net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted net loss per common share is computed by dividing the net loss adjusted on an “as if converted” basis, by the weighted average number of common shares outstanding plus potential dilutive securities. For the periods presented, there were no outstanding potential common stock equivalents and therefore basic and diluted earnings per share result in the same figure.
	STOCK-BASED COMPENSATION
	The Company adopted FASB guidance on stock based compensation upon inception on September 9, 2010. Under FASB ASC 718-10-30-2, all share-based payments to employees, including grants of employee stock options, to be recognized in the income statement based on their fair values. Pro forma disclosure is no longer an alternative. The Company did not issue any share-based payments for services or compensation to employees, or otherwise for the periods presented.
	TAXATION
	Taxation on profits earned in the PRC has been calculated on the estimated assessable profits for the year at the rates of taxation prevailing in the PRC where the Company operates after taking into account the benefits from any special tax credits or “tax holidays” allowed in the county of operations.
	The Company does not accrue United States income tax since it has no operating income in the United States. The operating subsidiary is organized and located in the PRC and does not conduct any business in the United States.
	Enterprise income tax
	In accordance with the relevant tax laws in the PRC, as an agriculture growing enterprise, the operating subsidiary is exempted from enterprise income tax from 2010 to 2014. Accordingly, the Company statutory rate was 0% and 0% for the three months ended March 31, 2014 and 2013, respectively.
	Value added tax
	The Provisional Regulations of The PRC concerning Value Added Tax promulgated by the State Council came into effect on January 1, 1994. Under these regulations and the Implementing Rules of the Provisional Regulations of the PRC Concerning Value Added Tax, value added tax is imposed on goods sold in or imported into the PRC and on processing, repair and replacement services provided within the PRC.
	In accordance with the relevant tax laws in the PRC, as an agriculture growing enterprise, the Company is exempted from VAT from 2010 to 2014.
	FOREIGN CURRENCY TRANSLATION
	The reporting currency of the Company is the U.S. dollar. The functional currency of the parent company is the U.S. dollar and the functional currency of the Company’s operating subsidiaries and variable interest entities is the RMB. For the subsidiaries and variable interest entities whose functional currencies are the 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. Translation adjustments resulting from the process of translating the local currency financial statements into U.S. dollars are included in determining comprehensive income. 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 any material transaction in foreign currencies and accordingly, transaction gains or losses have not had, and are not expected to have, a material effect on the results of operations of the Company.
	In accordance with ASC Topic 230, 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 statement of cash flows will not necessarily agree with changes in the corresponding balances on the balance sheets.
	ACCUMULATED OTHER COMPREHENSIVE INCOME
	Accumulated other comprehensive income represents the change in equity of the Company during the periods presented from foreign currency translation adjustments.
	NEW ACCOUNTING PRONOUNCEMENTS
	In July 2013, FASB issued ASU No. 2013-11, "Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward a Similar Tax Loss, or a Tax Credit Carryforward Exists." The provisions of ASU No. 2013-11 require an entity to present an unrecognized tax benefit, or portion thereof, in the statement of financial position as a reduction to a deferred tax asset for a net operating loss carryforward or a tax credit carryforward, with certain exceptions related to availability. ASU No. 2013-11 is effective for interim and annual reporting periods beginning after December 15, 2013. The adoption of ASU No. 2013-11 is not expected to have a material impact on the Company's Consolidated Financial Statements.
	In February 2013, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, to improve the transparency of reporting these reclassifications. Other comprehensive income includes gains and losses that are initially excluded from net income for an accounting period. Those gains and losses are later reclassified out of accumulated other comprehensive income into net income. The amendments in the ASU do not change the current requirements for reporting net income or other comprehensive income in financial statements. All of the information that this ASU requires already is required to be disclosed elsewhere in the financial statements under U.S. GAAP. The new amendments will require an organization to:
	-	Present (either on the face of the statement where net income is presented or in the notes) the effects on the line items of net income of significant amounts reclassified out of accumulated other comprehensive income - but only if the item reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period; and
	-	Cross-reference to other disclosures currently required under U.S. GAAP for other reclassification items (that are not required under U.S. GAAP) to be reclassified directly to net income in their entirety in the same reporting period. This would be the case when a portion of the amount reclassified out of accumulated other comprehensive income is initially transferred to a balance sheet account (e.g., inventory for pension-related amounts) instead of directly to income or expense.
	The amendments apply to all public and private companies that report items of other comprehensive income. Public companies are required to comply with these amendments for all reporting periods (interim and annual). The amendments are effective for reporting periods beginning after December 15, 2012, for public companies. Early adoption is permitted. The adoption of ASU No. 2013-02 is not expected to have a material impact on our financial position or results of operations.
	In January 2013, the FASB issued ASU No. 2013-01, Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities, which clarifies which instruments and transactions are subject to the offsetting disclosure requirements originally established by ASU 2011-11. The new ASU addresses preparer concerns that the scope of the disclosure requirements under ASU 2011-11 was overly broad and imposed unintended costs that were not commensurate with estimated benefits to financial statement users. In choosing to narrow the scope of the offsetting disclosures, the Board determined that it could make them more operable and cost effective for preparers while still giving financial statement users sufficient information to analyze the most significant presentation differences between financial statements prepared in accordance with U.S. GAAP and those prepared under IFRSs. Like ASU 2011-11, the amendments in this update will be effective for fiscal periods beginning on, or after January 1, 2013. The adoption of ASU 2013-01 is not expected to have a material impact on our financial position or results of operations.

3_ADVANCE_TO_SUPPLIER

3. ADVANCE TO SUPPLIER	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
3. ADVANCE TO SUPPLIER	'
	NOTE 3. ADVANCES TO SUPPLIER
	Advance to supplier was mainly used to record the advance paid as deposit on raw materials being purchased. Advance to supplier at March 31, 2014 and December 31, 2013 consists of the following:
		March 31,		December 31,
		2014		2013
	Au Rui Jin Packaing Co., LTD	$	40,474	$	40,840
	Chaoyang Co., LTD		32,509		32,804
	Others		12,121		8,551
			85,104		82,195

4_RECEIVABLES

4. RECEIVABLES	3 Months Ended
	Mar. 31, 2014
Receivables [Abstract]	'
RECEIVABLES	'
	NOTE 4. RECEIVABLES
	Receivables consisted of account receivable due from sales of mushroom products and advances made to Company employee for future business related expenses, balance as of March 31, 2014 and December 31, 2013 are as following:
		March 31,		December 31,
		2014		2013
	Account receivable	$	-	$	150,832
	Employee advances		-		15,478
			-		166,310

5_INVENTORIES

5. INVENTORIES	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
4. INVENTORIES	'
	NOTE 5. INVENTORIES
	Inventories consist of raw materials, finished goods, growing crops and others.
	Raw materials that were not put into production as of period end were stated at the lower of cost or market.
	As fresh mushrooms were perishable goods, finished goods consist of dried mushrooms at period end.
	Growing crops consist of expenditures valued at the lower of cost or market and are deferred and charged to cost of goods sold when the related crop is harvested and sold.   The deferred growing costs included in inventories in the consolidated balance sheets consist primarily of raw material of the crops, direct labor, depreciation of fixed assets used directly in growing, land lease payment for the field used to grow crops, and utilities used in the production site.  Cost included in growing crops related to the current crop year.
	Inventories at March 31, 2014 and December 31, 2013 consisted of the following:
		March 31,		December 31,
		2014		2013
	Raw materials and supplies	$	7,833	$	8,145
	Growing crops		95,050		91,860
	Others		2,864		3,908
			105,747		103,913

6_PROPERTY_PLANT_AND_EQUIPMENT

6. PROPERTY, PLANT AND EQUIPMENT	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
PROPERTY, PLANT AND EQUIPMENT	'
	NOTE 6.  PROPERTY, PLANT AND EQUIPMENT
	Property, Plant and Equipment at March 31, 2014 and December 31, 2013 consists of the following:
		March 31,		December 31,
		2014		2013
	Building	$	11,594,445	$	11,699,426
	Plant		564,423		569,533
	Vehicles		34,096		34,405
	Office equipment		75,178		75,857
			12,268,142		12,379,221
	Less: Accumulated depreciation		1,534,774		1,363,313
	Property, plant and equipment, net		10,733,368		11,015,908
	For the three months ended March 31, 2014 and 2013, the Company recorded depreciation expense of $171,461 and $162,598, respectively.

7_CONSTRUCTION_IN_PROGRESS

7. CONSTRUCTION IN PROGRESS	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
6. CONSTRUCTION IN PROGRESS	'
	NOTE 7. CONSTRUCTION IN PROGRESS
	Construction in progress activities for the period ended March 31, 2014 and December 31, 2013 as following::
		March 31,			December 31,
		2014			2013
	The beginning balance:
	Greenhouse and planting structures	$	145,237		$	354,943
	Factory workshop		751,201			728,661
			896,438			1,083,604
	Activities:
	Add : Investment this year		-			-
	Unrealized foreign currency translation gain		-8,043			33,521
	Less: Transfer to fixed assets					-220,687
			(8,043	)		(187,166
	The ending balance:
	Greenhouse and planting structures		143,934			145,237
	Factory workshop		744,461			751,201
			888,395			896,438

8_RELATED_PARTY_TRANSACTION

8. RELATED PARTY TRANSACTION	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
9. RELATED PARTY TRANSACTIONS	'
	NOTE 8. RELATED PARTY TRANSACTIONS
	Due to related parties: The total amount due to related parties consisted of borrowing from certain shareholders to purchase land use rights, to build greenhouses and planting structures, and to pay for professional services.  The balance was $2,185,152 and $2,181,401 as of March 31, 2014 and December 31, 2013, respectively.
	During the three months ended March 31, 2014, the Company advanced a loan in the amount of $1,141,225 to the director of the Company’s operating VIE, Liaoning Dingxu. This loan has no stated term of repayment or interest rate.  The Company conservatively recorded a full allowance for the loan and recorded bad debt expenses of $1,141,225 as of March 31, 2014
	Imputed interest: Certain stockholders advanced funds to the Company with no stated interest rate. The interest is imputed at 8% annually.  The Company recorded imputed interest in the amount of $43,596 and $105,942 for the three months ended March 31, 2014 and 2013, respectively.

9_COMMON_STOCK

9. COMMON STOCK	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
COMMON STOCK	'
	NOTE 9. COMMON STOCK
	During the years ended December 31, 2013 and 2012, the Company recorded imputed interest on outstanding due to related parties balance as a contribution of paid-in capital in the amount of $43,596 and $105,942, respectively.
	On January 8, 2013, majority shareholder, Chin Yung Kong, cancelled 20,000,000 common shares.
	The Company’s capitalization is 75,000,000 common shares with a par value of $0.001 per share. There are a total of 46,450,000 common shares issued and outstanding both at March 31, 2014 and December 31, 2013. No preferred shares have been authorized or issued. The Company has not granted any stock options and has not recorded any stock-based compensation since inception.

10_FAIR_VALUE_OF_FINANCIAL_INS

10. FAIR VALUE OF FINANCIAL INSTRUMENTS	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
11. FAIR VALUE OF FINANCIAL INSTRUMENTS	'
	NOTE 10. FAIR VALUE OF FINANCIAL INSTRUMENTS
	Under FASB ASC 820-10-05, the Financial Accounting Standards Board establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements. This Statement reaffirms that fair value is the relevant measurement attribute. The adoption of this standard did not have a material effect on the Company’s financial statements as reflected herein. The carrying amounts of cash, accounts payable and accrued expenses reported on the balance sheet are estimated by management to approximate fair value primarily due to the short term nature of the instruments. The Company had no other items that required fair value measurement on a recurring basis.
	The Company’s financial assets and liabilities are measured using inputs from the three levels of the fair value hierarchy. The three levels are as follows:
	Level 1 - Inputs are unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.
	Level 2 - Inputs include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates, yield curves, etc.), and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market corroborated inputs).
	Level 3 - Unobservable inputs that reflect our assumptions about the assumptions that market participants would use in pricing the asset or liability.
	The following table provides a summary of the fair values of assets and liabilities as of March 31, 2014:
			Fair Value Measurements at
	Balance as of March 31, 2014		Level 1		Level 2		Level 3
	$	-	$	-	$	-	$	-
	The following table provides a summary of the fair values of assets and liabilities as of December 31, 2013:
			Fair Value Measurements at
	Balance as of December 31, 2013		Level 1		Level 2		Level 3
	$	-	$	-	$	-	$	-

11_NONCONTROLLING_INTEREST

11. NON-CONTROLLING INTEREST	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
14. NON-CONTROLLING INTEREST	'
	NOTE 11. NON-CONTROLLING INTEREST
	Non-controlling interest represents the 1% interest in the subsidiaries. The net income, unrealized foreign currency translation gain and imputed interest attributable to the non-controlling interest total $6,204 and $15,446 for the three months ended March 31, 2014 and 2013, respectively. The Company recorded $165,532 and $159,328 non-controlling interest as of March 31, 2014 and December 31, 2013, respectively.

12_COMMITMENT_AND_CONTINGENCIE

12. COMMITMENT AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
COMMITMENT AND CONTINGENCIES	'
	NOTE 12. COMMITMENT AND CONTINGENCIES
	The Company had a long term payable for the acquisition of a land use right. Based on the contract agreement, the future minimum rental payments required for the coming years are as follows:
	Years ending December 31:
	2019		16,544
	2020		153,210
	2021		153,210
	2022		153,210
	2023		153,210
	Remaining payments		919,260
	Total future minimum payments	$	1,548,644
	Besides the long term payable for land use right, the Company will make payment to shareholders time to time.
	There are no payments due for the years 2014 through 2018 due to the fact that the Company prepaid the amount due.
	The Company did not have other significant capital commitments, or significant guarantees as of March 31, 2014 and December 31, 2013, respectively.

NOTE_13_CONCENTRATION_USD

NOTE 13. CONCENTRATION (USD $)	3 Months Ended
	Mar. 31, 2014
Risks and Uncertainties [Abstract]	'
NOTE 13. CONCENTRATION	'
	NOTE 13. CONCENTRATION
	For the three months ended March 31, 2014, seven of the Company’s customers accounted for 100% of revenues. Each of the seven customers had sales range from 12% - 21%.
	For the year ended December 31, 2013, seven of the Company’s customers accounted for 100% of revenues. Each of the seven customers had sales range from 12% - 20%. As of December 31, 2013, six of the Company’s customers accounted for approximately 95% of the accounts receivable balance. Each of the six customers had an account receivable balance range from 10% - 17%. An adverse change in the Company’s relationship with these customers could negatively affect the Company’s revenues and their results of operations.

14_BUSINESS_COMBINATION

14. BUSINESS COMBINATION	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
16. BUSINESS COMBINATION	'
	NOTE 16. BUSINESS COMBINATION
	On December 12, 2011, the Company entered a Share Exchange Agreement with DingXu BVI Shareholder (Chin Yung Kong) under which the Company issued  60,000,000 shares of common stock to Chin Yung Kong to acquire 100% of the issued and outstanding shares of DingXu BVI.
	China Liaoning DingXu Ecological Agriculture Development Co, Ltd., a BVI company (the “DingXu BVI”) was incorporated under the laws of British Virgin Islands on April 15, 2011. Chin Yung Kong was the sole shareholder and director of DingXu BVI.
	On July 5, 2011, DingXu BVI formed Panjin Hengrun Biological Technology Development Co, Ltd., a limited liability company organized under the laws of the PRC (“Panjin Hengrun”). DingXu BVI owns 99% of the total ownership of Panjing Hengrun.
	On November 28, 2011, Panjin Hengrun entered into a set of contractual arrangements with Liaoning Dingxu Ecological Agriculture Development Co., Ltd., a limited liability company organized under the laws of the PRCand an affiliated entity of Panjin Hengrun through contractual arrangements (“Liaoning Dingxu”). The contractual arrangements are comprised of a series of agreements, including a Consulting Service Agreement and an Operating Agreement, through which Panjin Hengrun has the right to advise, consult, manage and operate Liaoning Dingxu to collect and own all of Liaoning Dingxu’s net profits and net losses. Additionally, under a Proxy Agreement, the shareholders of Liaoning Dingxu have vested their voting control over Liaoning Dingxu to Panjin Hengrun. In order to further reinforce Panjin Hengrun’s rights to control and operate Liaoning Dingxu.  Liaoning Dingxu and its shareholders have granted Panjin Hengrun, under an Option Agreement, the exclusive right and option to acquire all of their equity interests in Liaoning Dingxu, or, alternatively, all of the assets of Liaoning Dingxu. Further, the shareholders of Liaoning Dingxu agreed to pledge all of their rights, titles and interests in Liaoning Dingxu under an Equity Pledge Agreement.
	Upon entry of these contractual arrangements, Liaoning Dingxu became the Variable Interest Entities (“VIE”) of Panjin Hengrun pursuant to ASC-805-10-05 and Panjin Hengrun was able to carry out business operations through Liaoning Dingxu.
	Per ASC-805-50-45,”Transactions Between Entities Under Common Control”, the presentation of the financial statements pertain to financial statements of all consolidating subsidiaries for the period January 1, 2013 through December 31, 2013 for fiscal year 2013, January 1, 2013 through March 31, 2013 for the first three month of 2013, and for the period January 1, 2014 through March 31, 2014 for first three months of 2014.

15_SUBSEQUENT_EVENTS

15. SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
18. SUBSEQUENT EVENTS	'
	NOTE 17. SUBSEQUENT EVENTS
	The Company has performed an evaluation of subsequent events in accordance with ASC Topic 855 and the Company is not aware of any subsequent events which would require recognition or disclosure in the financial statements.

2_SUMMARY_OF_SIGNIFICANT_ACCOU1

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2014
Summary Of Significant Accounting Policies Policies	'
BASIS OF PRESENTATION	'
	These financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). The company maintains its books and accounting records in Renminbi (“RMB”), and its reporting currency is United States dollars.
ACCOUNTING METHOD	'
	The Company’s financial statements are prepared using the accrual method of accounting. The Company has elected a fiscal year ending on December 31.
USE OF ESTIMATES	'
	The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.  In the opinion of management, all adjustments necessary in order to make the financial statements not misleading have been included.  Actual results could differ from those estimates.
CASH AND CASH EQUIVALENTS	'
	The Company considers all highly liquid investments with maturity of three months or less when purchased to be cash equivalents. The Company had cash balances of $1,220,407 and $11,797 as of March 31, 2014 and December 31, 2013, respectively.  The Company had no cash equivalent as of March 31, 2014 and December 31, 2013.
INVENTORIES	'
	Inventories are stated at the lower of cost or market value. Cost is determined using moving weighted average method. Inventories consist of raw materials, finished goods and growing crops. Cost of finished goods comprises direct material and direct production cost based on normal operating capacity.
PROPERTY, PLANT AND EQUIPMENT	'
	Property, plant and equipment are stated at cost less accumulated depreciation and impairment. Depreciation on property, plant and equipment is calculated on the straight-line method after taking into account their respective estimated residual values over the estimated useful lives of the assets as follows:
	Building	20 years
	Plant equipment	5-10 years
	Office equipment	3-5 years
	Vehicles	4  years
	Maintenance and repair costs are expensed as incurred, whereas significant renewals and betterments are capitalized.
	Construction in progress represents capital assets under construction or being installed and is stated at cost. Cost comprises original cost of plant and equipment, installation, construction and other direct costs prior to the date of reaching the expected usable condition. Construction in progress is transferred to the property, plant and equipment and depreciation commences when the asset has been substantially completed and reaches the expected usable condition.
LAND USE RIGHTS	'
	The Company states land use right at cost less accumulated amortization. The land use right is amortized on straight line method during the contract period.
	The Company has land use rights to 24,806 square meters of land. The term of the land use rights is 50 years, starting in March 2011. The land use right in the amount of $579,580 was fully paid during 2011.  For the three months ended March 31, 2014 and 2013, the Company recorded amortization expense of $2,979 and $2,913, respectively. The Company recorded the land use right net value of $557,987 and $566,028 as of March 31, 2014 and December 31, 2013, respectively.
	The Company has land use rights to 56,139 square meters of land. The term of the land use rights is 46 years, starting in March 2011. The land use right in the amount of $2,698,027 was fully paid during 2013.  For the three months ended March 31, 2014 and 2013, the Company recorded amortization expense of $14,913 and $14,553, respectively. The Company recorded the land use right net value of $2,585,327 and $2,623,698 as of March 31, 2014 and December 31, 2013, respectively.
	The Company has land use rights to 428,214 square meters of land. The term of the land use rights is 18 years, starting in January 2012. For the three months ended March 31, 2014 and 2013, the Company recorded amortization expense of $39,133 and $38,404, respectively. The Company recorded the land use right net value of $2,467,283 and $2,531,925 as of March 31, 2014 and December 31, 2013, respectively.  As the land use right was not yet fully paid for as of March 31, 2014, the Company recorded long term liabilities related to this land use right in the amount of $1,548,644 and $1,548,644 as of March 31, 2014 and December 31, 2013, respectively.
LONG TERM PREPAID LEASE	'
	Leases where substantially all the risks and rewards of ownership of assets remain with the lessor are accounted for as operating leases. Payments made under operating leases net of any incentives received from the lessor are charged to the consolidated statements of operations on a straight-line basis over the terms of the underlying lease.
	The Company records lease payments at cost less accumulated rent. The Company entered into a long term agreement with certain unrelated parties to rent land in 2010. The lease payments are recorded as operating lease expenses using the straight line method during the contract period of 20 years beginning at January 1, 2010. The lease payments for the entire contract period of $1,030,000 were prepaid. For the three months ended March 31, 2014 and 2013, the Company recorded lease expense of $13,980 and $13,643, respectively.
	The Company entered into a long term agreement with certain unrelated parties to rent land in 2013. The lease payments are recorded as operating lease expenses using the straight line method during the contract period of 17 years beginning at December 25, 2013. The lease payments for the entire contract period $984,107 were prepaid. For the three months ended March 31, 2014 and 2013, the Company recorded lease expense of $13,621 and $nil, respectively.
REVENUE RECOGNITION	'
	The Company engages in the business of growing, producing, marketing and selling fresh mushrooms, dried mushrooms, and mushroom seeds through its affiliated VIE, LiaoNing DingXu.
	Sales revenue is recognized at the date of shipment from the Company’s facilities to customers when a formal arrangement exists, the price is fixed or determinable, the delivery is completed, ownership has passed, no other significant obligations of the Company exist and collectability is reasonably assured.
	The Company’s revenue consists of the invoiced value of goods, net of value-added tax (“VAT”).
FAIR VALUE OF FINANCIAL INSTRUMENTS	'
	Under FASB ASC 820-10-05, the Financial Accounting Standards Board establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements. This Statement reaffirms that fair value is the relevant measurement attribute. The adoption of this standard did not have a material effect on the Company’s financial statements as reflected herein. The carrying amounts of cash, accounts payable and accrued expenses reported on the balance sheet are estimated by management to approximate fair value primarily due to the short term nature of the instruments. The Company had no other items that required fair value measurement on a recurring basis.
BASIC AND DILUTED LOSS PER SHARE	'
	The basic net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted net loss per common share is computed by dividing the net loss adjusted on an “as if converted” basis, by the weighted average number of common shares outstanding plus potential dilutive securities. For the periods presented, there were no outstanding potential common stock equivalents and therefore basic and diluted earnings per share result in the same figure.
STOCK-BASED COMPENSATION	'
	The Company adopted FASB guidance on stock based compensation upon inception on September 9, 2010. Under FASB ASC 718-10-30-2, all share-based payments to employees, including grants of employee stock options, to be recognized in the income statement based on their fair values. Pro forma disclosure is no longer an alternative. The Company did not issue any share-based payments for services or compensation to employees, or otherwise for the periods presented.
TAXATION	'
	Taxation on profits earned in the PRC has been calculated on the estimated assessable profits for the year at the rates of taxation prevailing in the PRC where the Company operates after taking into account the benefits from any special tax credits or “tax holidays” allowed in the county of operations.
	The Company does not accrue United States income tax since it has no operating income in the United States. The operating subsidiary is organized and located in the PRC and does not conduct any business in the United States.
	Enterprise income tax
	In accordance with the relevant tax laws in the PRC, as an agriculture growing enterprise, the operating subsidiary is exempted from enterprise income tax from 2010 to 2014. Accordingly, the Company statutory rate was 0% and 0% for the three months ended March 31, 2014 and 2013, respectively.
	Value added tax
	The Provisional Regulations of The PRC concerning Value Added Tax promulgated by the State Council came into effect on January 1, 1994. Under these regulations and the Implementing Rules of the Provisional Regulations of the PRC Concerning Value Added Tax, value added tax is imposed on goods sold in or imported into the PRC and on processing, repair and replacement services provided within the PRC.
	In accordance with the relevant tax laws in the PRC, as an agriculture growing enterprise, the Company is exempted from VAT from 2010 to 2014.
FOREIGN CURRENCY TRANSLATION	'
	The reporting currency of the Company is the U.S. dollar. The functional currency of the parent company is the U.S. dollar and the functional currency of the Company’s operating subsidiaries and variable interest entities is the RMB. For the subsidiaries and variable interest entities whose functional currencies are the 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. Translation adjustments resulting from the process of translating the local currency financial statements into U.S. dollars are included in determining comprehensive income. 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 any material transaction in foreign currencies and accordingly, transaction gains or losses have not had, and are not expected to have, a material effect on the results of operations of the Company.
	In accordance with ASC Topic 230, 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 statement of cash flows will not necessarily agree with changes in the corresponding balances on the balance sheets.
ACCUMULATED OTHER COMPREHENSIVE INCOME	'
	Accumulated other comprehensive income represents the change in equity of the Company during the periods presented from foreign currency translation adjustments.
NEW ACCOUNTING PRONOUNCEMENTS	'
	In July 2013, FASB issued ASU No. 2013-11, "Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward a Similar Tax Loss, or a Tax Credit Carryforward Exists." The provisions of ASU No. 2013-11 require an entity to present an unrecognized tax benefit, or portion thereof, in the statement of financial position as a reduction to a deferred tax asset for a net operating loss carryforward or a tax credit carryforward, with certain exceptions related to availability. ASU No. 2013-11 is effective for interim and annual reporting periods beginning after December 15, 2013. The adoption of ASU No. 2013-11 is not expected to have a material impact on the Company's Consolidated Financial Statements.
	In February 2013, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, to improve the transparency of reporting these reclassifications. Other comprehensive income includes gains and losses that are initially excluded from net income for an accounting period. Those gains and losses are later reclassified out of accumulated other comprehensive income into net income. The amendments in the ASU do not change the current requirements for reporting net income or other comprehensive income in financial statements. All of the information that this ASU requires already is required to be disclosed elsewhere in the financial statements under U.S. GAAP. The new amendments will require an organization to:
	-	Present (either on the face of the statement where net income is presented or in the notes) the effects on the line items of net income of significant amounts reclassified out of accumulated other comprehensive income - but only if the item reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period; and
	-	Cross-reference to other disclosures currently required under U.S. GAAP for other reclassification items (that are not required under U.S. GAAP) to be reclassified directly to net income in their entirety in the same reporting period. This would be the case when a portion of the amount reclassified out of accumulated other comprehensive income is initially transferred to a balance sheet account (e.g., inventory for pension-related amounts) instead of directly to income or expense.
	The amendments apply to all public and private companies that report items of other comprehensive income. Public companies are required to comply with these amendments for all reporting periods (interim and annual). The amendments are effective for reporting periods beginning after December 15, 2012, for public companies. Early adoption is permitted. The adoption of ASU No. 2013-02 is not expected to have a material impact on our financial position or results of operations.
	In January 2013, the FASB issued ASU No. 2013-01, Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities, which clarifies which instruments and transactions are subject to the offsetting disclosure requirements originally established by ASU 2011-11. The new ASU addresses preparer concerns that the scope of the disclosure requirements under ASU 2011-11 was overly broad and imposed unintended costs that were not commensurate with estimated benefits to financial statement users. In choosing to narrow the scope of the offsetting disclosures, the Board determined that it could make them more operable and cost effective for preparers while still giving financial statement users sufficient information to analyze the most significant presentation differences between financial statements prepared in accordance with U.S. GAAP and those prepared under IFRSs. Like ASU 2011-11, the amendments in this update will be effective for fiscal periods beginning on, or after January 1, 2013. The adoption of ASU 2013-01 is not expected to have a material impact on our financial position or results of operations.

2_SUMMARY_OF_SIGNIFICANT_ACCOU2

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2014
Summary Of Significant Accounting Policies Tables	'
Depreciation on property, plant and equipment	'
	Building	20 years
	Plant equipment	5-10 years
	Office equipment	3-5 years
	Vehicles	4  years

3_ADVANCE_TO_SUPPLIER_Tables

3. ADVANCE TO SUPPLIER (Tables)	3 Months Ended
	Mar. 31, 2014
Advance To Supplier Tables	'
Schedule of Adavances to supplier	'
	Advance to supplier at March 31, 2014 and December 31, 2013 consists of the following:
		March 31,		December 31,
		2014		2013
	Au Rui Jin Packaing Co., LTD	$	40,474	$	40,840
	Chaoyang Co., LTD		32,509		32,804
	Others		12,121		8,551
			85,104		82,195

4_RECEIVABLES_Tables

4. RECEIVABLES (Tables)	3 Months Ended
	Mar. 31, 2014
Receivables Tables	'
RECEIVABLES	'
	Receivables consisted of account receivable due from sales of mushroom products and advances made to Company employee for future business related expenses, balance as of March 31, 2014 and December 31, 2013 are as following:
		March 31,		December 31,
		2014		2013
	Account receivable	$	-	$	150,832
	Employee advances		-		15,478
			-		166,310

5_INVENTORIES_Tables

5. INVENTORIES (Tables)	3 Months Ended
	Mar. 31, 2014
Inventories Tables	'
Schedule of Inventories	'
	Inventories at March 31, 2014 and December 31, 2013 consisted of the following:
		March 31,		December 31,
		2014		2013
	Raw materials and supplies	$	7,833	$	8,145
	Growing crops		95,050		91,860
	Others		2,864		3,908
			105,747		103,913

6_PROPERTY_PLANT_AND_EQUIPMENT1

6. PROPERTY, PLANT AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2014
Property Plant And Equipment Tables	'
PROPERTY, PLANT AND EQUIPMENT	'
	Property, Plant and Equipment at December 31, 2013 and 2012 consists of the following:
		December 31,		December 31,
		2013		2013
	Building	$	11,594,445	$	11,699,426
	Plant		564,423		569,533
	Vehicles		34,096		34,405
	Office equipment		75,178		75,857
			12,268,142		12,379,221
	Less: Accumulated depreciation		1,534,774		1,363,313
	Property, plant and equipment, net		10,733,368		11,015,908

7_CONSTRUCTION_IN_PROGRESS_Tab

7. CONSTRUCTION IN PROGRESS (Tables)	3 Months Ended
	Mar. 31, 2014
Construction In Progress Tables	'
Schedule of construction in progress	'
	Construction in progress activities for the year ended December 31, 2013 and 2012 as following:
		December 31,			December 31,
		2013			2013
	The beginning balance:
	Greenhouse and planting structures	$	145,237		$	354,943
	Factory workshop		751,201			728,661
			896,438			1,083,604
	Activities:
	Add : Investment this year		-			-
	Unrealized foreign currency translation gain		-8,043			33,521
	Less: Transfer to fixed assets					-220,687
			(8,043	)		(187,166
	The ending balance:
	Greenhouse and planting structures		143,934			145,237
	Factory workshop		744,461			751,201
			888,395			896,438

10_FAIR_VALUE_OF_FINANCIAL_INS1

10. FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	3 Months Ended
	Mar. 31, 2014
Fair Value Of Financial Instruments Tables	'
Schedule of fair value of financial instruments	'
	The following table provides a summary of the fair values of assets and liabilities as of March 31, 2014:
			Fair Value Measurements at
	Balance as of March 31, 2014		Level 1		Level 2		Level 3
	$	-	$	-	$	-	$	-
	The following table provides a summary of the fair values of assets and liabilities as of December 31, 2013:
			Fair Value Measurements at
	Balance as of December 31, 2013		Level 1		Level 2		Level 3
	$	-	$	-	$	-	$	-

12_COMMITMENT_AND_CONTINGENCIE1

12. COMMITMENT AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2014
Commitment And Contingencies Tables	'
Schedule of commitment and contingencies	'
	The Company had a long term payable for the acquisition of a land use right. Based on the contract agreement, the future minimum rental payments required for the coming years are as follows:
	Years ending December 31:
	2019		16,544
	2020		153,210
	2021		153,210
	2022		153,210
	2023		153,210
	Remaining payments		919,260
	Total future minimum payments	$	1,548,644

2_SUMMARY_OF_SIGNIFICANT_ACCOU3

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	3 Months Ended
	Mar. 31, 2014
BuildingMember	'
Property, Plant and Equipment [Line Items]	'
PROPERTY, PLANT AND EQUIPMENT	'20 years
PlantMember | MinimumMember	'
Property, Plant and Equipment [Line Items]	'
PROPERTY, PLANT AND EQUIPMENT	'5 years
PlantMember | MaximumMember	'
Property, Plant and Equipment [Line Items]	'
PROPERTY, PLANT AND EQUIPMENT	'10 years
OfficeEquipmentMember | MinimumMember	'
Property, Plant and Equipment [Line Items]	'
PROPERTY, PLANT AND EQUIPMENT	'3 years
OfficeEquipmentMember | MaximumMember	'
Property, Plant and Equipment [Line Items]	'
PROPERTY, PLANT AND EQUIPMENT	'5 years
VehiclesMember	'
Property, Plant and Equipment [Line Items]	'
PROPERTY, PLANT AND EQUIPMENT	'4 years

2_SUMMARY_OF_SIGNIFICANT_ACCOU4

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Cash	$1,220,407	'	$11,797
Cash equivalent	'	'	'
Statutory rate	0.00%	0.00%	'
Land Use Right For 50 Year [Member]	'	'	'
Amortization expense	2,979	2,913	'
Land use right	557,987	'	566,028
Land Use Right For 46 Year [Member]	'	'	'
Amortization expense	14,913	14,553	'
Land use right	2,585,327	'	2,623,698
Land Use Right For 18 Year [Member]	'	'	'
Amortization expense	39,133	38,404	'
Land use right	2,467,283	'	2,531,925
Long term liabilities related to this land use right	1,548,644	'	1,548,644
Long Term Lease Agreements [Member]	'	'	'
Lease expense	13,980	13,643	'
Long Term Lease Agreements One [Member]	'	'	'
Lease expense	$13,621	'	'

3_ADVANCE_TO_SUPPLIER_Details

3. ADVANCE TO SUPPLIER (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Advance to suppliers	$85,104	$82,195
Au Rui Jin Packaing Co., LTD	'	'
Advance to suppliers	40,474	40,840
Chaoyang Co., LTD	'	'
Advance to suppliers	32,509	32,804
Others	'	'
Advance to suppliers	$12,121	$8,551

4_RECEIVABLES_Details

4. RECEIVABLES (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Receivables Details	'	'
Account receivable	'	$150,832
Employee advances	'	15,478
Receivable, net	'	$166,310

5_INVENTORIES_Details

5. INVENTORIES (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Inventories Details	'	'
Raw materials and supplies	$7,833	$8,145
Growing crops	95,050	91,860
Others	2,864	3,908
Total	$105,747	$103,913

6_PROPERTY_PLANT_AND_EQUIPMENT2

6. PROPERTY, PLANT AND EQUIPMENT (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Property Plant And Equipment Details	'	'
Building	$11,594,445	$11,699,426
Plant	564,423	569,533
Vehicles	34,096	34,405
Office equipment	75,178	75,857
Property plant and equipment gross	12,268,142	12,379,221
Less: Accumulated depreciation	1,534,774	1,363,313
Property, plant and equipment, net	$10,733,368	$11,015,908

6_PROPERTY_PLANT_AND_EQUIPMENT3

6. PROPERTY, PLANT AND EQUIPMENT (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Property Plant And Equipment Details Narrative	'	'
Depreciation expense	$171,461	$162,598

7_CONSTRUCTION_IN_PROGRESS_Det

7. CONSTRUCTION IN PROGRESS (Details) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
			Greenhouse and Planting structures	Greenhouse and Planting structures	Greenhouse and Planting structures	Factory workshop	Factory workshop	Factory workshop
The beginning balance:	'	'	'	'	'	'	'	'
Construction in progress beginning balance	$896,438	$1,083,604	$143,934	$145,237	$354,943	$744,461	$751,201	$728,661
Activities:	'	'	'	'	'	'	'	'
Add : Investments during the period	'	'	'	'	'	'	'	'
Unrealized foreign currency translation gain	-8,043	33,521	'	'	'	'	'	'
Less: Transfer to fixed assets	'	-220,687	'	'	'	'	'	'
Change in construction in progress	-8,043	-187,166	'	'	'	'	'	'
The ending balance:	'	'	'	'	'	'	'	'
Construction in progress ending balance	$888,395	$896,438	$143,934	$145,237	$354,943	$744,461	$751,201	$728,661

8_RELATED_PARTY_TRANSACTIONS_D

8. RELATED PARTY TRANSACTIONS (Details Narative) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Related Party Transactions Details Narative	'	'	'
Amount of due to related parties	$2,185,152	'	$2,181,401
Imputed Interest	$43,596	$105,942	'

9_COMMON_STOCK_Details_Narrati

9. COMMON STOCK (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Common Stock Details Narrative	'	'	'
Imputed interest outstanding due to related party	$43,596	$105,942	'
Company's capitalization	75,000,000	'	75,000,000
Par value	$0.00	'	$0.00
Common Stock Issued	46,450,000	'	46,450,000
Common Stock Outstanding	46,450,000	'	46,450,000

10_FAIR_VALUE_OF_FINANCIAL_INS2

10. FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Fair value of assets	'	'
Fair value of liabilities	'	'
Level 1	'	'
Fair value of assets	'	'
Fair value of liabilities	'	'
Level 2	'	'
Fair value of assets	'	'
Fair value of liabilities	'	'
Level 3	'	'
Fair value of assets	'	'
Fair value of liabilities	'	'

11_NON_CONTROLLING_INTEREST_De

11. NON CONTROLLING INTEREST (Details Narative) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Non Controlling Interest Details Narative	'	'	'
Unrealized foreign currency translation gain attributable	$6,204	$15,446	'
Non-controlling interest	$165,532	'	$159,328

12_COMMITMENT_AND_CONTINGENCIE2

12. COMMITMENT AND CONTINGENCIES (Details) (USD $)	Mar. 31, 2014
Commitment And Contingencies Details	'
2019	$16,544
2020	153,210
2021	153,210
2022	153,210
2023	153,210
Remaining payments	919,260
Total future minimum payments	$1,548,644