Glorywin Entertainment (GWIN) 10-K 14 Jul 15 2015 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Mar. 31, 2015	Jun. 24, 2015	Sep. 30, 2014
Document and Entity Information [Abstract]
Entity Registrant Name	GLORYWIN ENTERTAINMENT GROUP, INC.
Entity Central Index Key	1,515,114
Trading Symbol	gwyn
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Current Fiscal Year End Date	--03-31
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding		20,800,338
Entity Public Float			$ 63,415,460.2
Document Type	10-K
Document Period End Date	Mar. 31, 2015
Amendment Flag	false
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2015	Mar. 31, 2014
Current assets
Cash and cash equivalents	$ 28,873
Accounts receivable	463,205
Other current assets	4,294
Total current assets	496,372
Total assets	496,372
Current liabilities
Accounts payable		$ 1,650
Accrued liabilities and other payables	74,965
Taxes payable	343,971	$ 11,719
Other payables - related parties	347,177
Convertible notes payable, related party, net		3,500
Total current liabilities	766,113	16,869
Total liabilities	766,113	16,869
Shareholders' equity (deficit)
Common stock, $0.001 par value, 490,000,000 shares authorized, 20,800,338 shares and 9,805,044 shares issued and outstanding as of March 31, 2015 and 2014, respectively	20,800	9,805
Additional paid-in capital	(1,490,393)	91,850
Accumulated other comprehensive loss	(3,756)
Retained earnings (deficit)	1,203,608	(118,524)
Total shareholders' deficit	(269,741)	$ (16,869)
Total liabilities and shareholders' deficit	$ 496,372

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) - $ / shares	Mar. 31, 2015	Mar. 31, 2014
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	490,000,000	490,000,000
Common stock, shares issued	20,800,338	9,805,044
Common stock, shares outstanding	20,800,338	9,805,044

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) - USD ($)	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
REVENUES:
Revenues	$ 3,853,913
Gross profit	3,853,913
Operating expenses:
General and administrative expenses	2,012,146	$ 8,232
Professional fees	175,633	17,354
Total operating expenses	2,187,779	25,586
Income (loss) from operations:	1,666,134	(25,586)
Other expenses:
Interest expenses		(33,725)
Total other expenses		(33,725)
Income (loss) before provision for income taxes	1,666,134	(59,311)
Provision for income taxes	(344,002)
Net income (loss)	1,322,132	(59,311)
Comprehensive income (loss):
Net income (loss)	1,322,132	(59,311)
Other comprehensive loss
Foreign currency translation adjustment	(3,756)
Total comprehensive income (loss)	$ 1,318,376	$ (59,311)
Net income (loss) per share
Basic (in dollars per share)	$ 0.07	$ (0.11)
Diluted (in dollars per share)	$ 0.07	$ (0.11)
Weighted average shares outstanding
Basic (in shares)	18,049,602	536,457
Diluted (in shares)	18,049,602	536,457

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (DEFICIT) - USD ($)	Preferred Stock	Common Stock, Par Value $0.001	APIC	AOCI	Retained Earnings (Deficit)	Total
Balance at Mar. 31, 2013		$ 183	$ 41,817		$ (59,213)	$ (17,213)
Balance (in shares) at Mar. 31, 2013		182,500
Discount related to beneficial conversion feature of convertible debt			31,151			31,151
Imputed interest on convertible debt			853			853
Common stock issued as fractional shares from reverse split
Common stock issued as fractional shares from reverse split (in shares)		336
Common stock issued for conversion of debt		$ 9,622	18,029			27,651
Common stock issued for conversion of debt (in shares)		9,622,208
Net income (loss)					(59,311)	(59,311)
Balance at Mar. 31, 2014		$ 9,805	91,850		(118,524)	(16,869)
Balance (in shares) at Mar. 31, 2014		9,805,044
Share issued for acquisition of Top Point		$ 10,195	(10,195)
Share issued for acquisition of Top Point (in shares)		10,195,294
Share based compensation - employees		$ 100	199,900			200,000
Share based compensation - employees (in shares)		100,000
Share issued to third parties for services provided		$ 100	199,900			200,000
Share issued to third parties for services provided (in shares)		100,000
Share issued to related parties for services provided		$ 600	1,199,400			1,200,000
Share issued to related parties for services provided (in shares)		600,000
Acquisition of Wonderful Gate			(7,692)			(7,692)
Debt forgiveness			16,869			16,869
Distribution to shareholders			(3,180,425)			(3,180,425)
Net income (loss)					1,322,132	1,322,132
Exchange reserves				$ (3,756)		(3,756)
Balance at Mar. 31, 2015		$ 20,800	$ (1,490,393)	$ (3,756)	$ 1,203,608	$ (269,741)
Balance (in shares) at Mar. 31, 2015		20,800,338

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$ 1,322,132	$ (59,311)
Adjustments to reconcile net income/loss to net cash provided by operating activities:
Share based compensation - employees	200,000
Share issued to third parties for services provided	200,000
Share issued to related parties for services provided	1,200,000
Amortization of debt discount		31,151
Imputed Interest		853
Changes in operating assets and liabilities:
Accounts receivable	(463,247)
Other current assets	(4,295)	30,940
Accounts payable		1,100
Taxes payable	344,002	141
Accrued liabilities and other payables	74,972	(1,096)
Other payables - related parties		487
NET CASH PROVIDED BY OPERATING ACTIVITIES	2,873,564	4,265
CASH FLOWS FROM FINANCING ACTIVITIES
Distribution to shareholders	$ (3,180,425)
Repayments of bank overdrafts		(8)
Proceeds from related party notes payable		22,621
Proceeds from related party advances	$ 497,823	1,419
Repayments of related party notes payable		(28,297)
Repayments to related party advances	(158,309)
NET CASH USED IN FINANCING ACTIVITIES	(2,840,911)	$ (4,265)
EFFECT OF EXCHANGE RATE ON CASH	(3,780)
NET INCREASE IN CASH AND CASH EQUIVALENTS	$ 28,873
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR
CASH AND CASH EQUIVALENTS AT END OF YEAR	$ 28,873
Cash paid for:
Interest		$ 2,330
Income taxes
NON-CASH DISCLOSURE OF CASH FLOW INFORMATION:
Due to shareholder in connection with acquisition of Wonderful Gate	$ 7,692
Debt forgiveness	16,869
Shares issued for acquisition of Top Point	$ 10,195
Debt discount on convertible notes payable		$ 31,151
Conversion of convertible notes payable to common stock		27,651
Note payable and accrued interest reclassified to convertible note		8,530
Debt and interest reclassified from non-related party to related party		$ 26,878

NATURE OF BUSINESS

NATURE OF BUSINESS	12 Months Ended
	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF BUSINESS	Note 1 – NATURE OF BUSINESS Glorywin Entertainment Group Inc. ("Glorywin"), formerly known as Zippy Bags, Inc., was incorporated in the state of Nevada on August 26, 2010 ("Inception"). It was initially formed to market a snowboard carrying bag locally, in the Salt Lake City, Utah area to snowboard shops and outdoor retailers. On June 17, 2014, Janet Somsen, the original owner of Glorywin, entered into a security purchase agreement to sell 44.5% of Glorywin's outstanding shares, or 4,365,000 shares, of common stock, to Taipan Pearl Sdn Bhd and Wenwei Wu in exchange for an aggregate purchase price of $189,004 in cash. At the closing of the transaction, Janet Somsen agreed that the previous officers would resign, and all the debts, consisting of $11,719 of taxes payable, $1,650 of accounts payable, and $3,500 of notes payable due to BK Consulting and Associates, P.C. ("BK Consulting"), would be repaid by Ms. Somsen. Glorywin is a shell company and has no operations. On the same day, Glorywin entered into a share transfer agreement with Top Point Limited ("Top Point"), a company incorporated in Samoa on April 9, 2014. Pursuant to the agreement, Glorywin issued 10,195,294 shares of common stock to Wenwei Wu, Taipan Pearl Sdn Bhd, Boom Siong Lee and Zhen Long Ho to acquire 1,000 common shares (100%) of Top Point. Top Point is a shell company and has no operations. Simultaneously, Glorywin paid Macanese Pataca ("MOP") 60,000 (approximately $7,692) to acquire Wonderful Gate Strategy Company Limited ("Wonderful Gate"), a company incorporated on March 11, 2009 in Macau, China and had no operation prior to the acquisition The acquisitions were accounted for as acquisitions by entities under common control due to the fact that each company was and continued to be held by the Company and its affiliates. As such, the transaction was recorded on the purchase method of accounting at historical amounts. After the above transactions, Taipan Pearl Sdn Bhd owns 56.00% interest of the Company and became the biggest shareholder of the Company. On October 30, 2014, the Company changed its name to Glorywin Entertainment Group, Inc.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	Note 2 – SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation We prepared the consolidated financial statements in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") and pursuant to the U.S. Securities and Exchange Commission ("SEC") rules. We included all adjustments that are necessary for the fair presentation of our financial position, results of operations, and cash flows for the periods presented. We have defined various periods that are covered in this report as follows: - "fiscal year 2013"—April 1, 2013 through March 31, 2014 - "fiscal year 2014"—April 1, 2014 through March 31, 2015 Principles of Consolidation The consolidated financial statements include the financial statements of Glorywin, and its wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated on consolidation. The following table depicts the identity of our subsidiaries as of March 31, 2015: Name Date and Domicile of Incorporation Registered Capital Effective Ownership Principal Activities Top Point Limited April 9, 2014 Samoa $ 50,000 100% Shell company Wonderful Gate Strategy Company Limited March 11, 2009 Macau, China MOP30,000 100% Service provider of introducing sub-junkets and information technology infrastructure to land-based casinos Use of Estimates The preparation of consolidated financial statements that conform with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company continually evaluates its estimates, including those related to bad debts, income taxes, and the valuation of equity transactions. The Company bases its estimates on historical experience and on various other assumptions that it believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Any future changes to these estimates and assumptions could cause a material change to our reported amounts of revenues, expenses, assets and liabilities. Actual results may differ from these estimates under different assumptions or conditions. Cash and Cash Equivalents We maintain cash balances in non-interest-bearing accounts, which do not currently exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are presented net of an allowance for doubtful accounts. Management of the Company makes judgments as to its ability to collect outstanding receivables and provides allowances for the portion of receivables when collection becomes doubtful. Provisions are made based upon a specific review of all significant outstanding invoices. For those invoices not specifically reviewed, provisions are provided at different rates, based upon the age of the receivables. In determining these percentages, management analyzes its historical collection experience and current economic trends. If the historical data the Company uses to calculate the allowance for doubtful accounts does not reflect the future ability to collect outstanding receivables, additional provisions for doubtful accounts may be needed and the future results of operations could be materially affected. As of March 31, 2015 and 2014, the Company did not establish, based on a review of outstanding balances, an allowance for doubtful accounts. Income Taxes 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. A valuation allowance is provided for significant deferred tax assets when it is more likely than not, that such asset will not be recovered through future operations. Current income taxes are provided for in accordance with the laws and regulations applicable to the Company as enacted by the relevant tax authorities. Fair value of Financial Instruments Fair value is the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability. Authoritative literature provides a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument's categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement 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 Company's financial instruments consist principally of cash, accounts receivable, accrued liability and other payables. The carrying amounts of such financial instruments in the accompanying balance sheets approximate their fair values due to their relatively short-term nature. Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated. It is not, however, practical to determine the fair value of other payables to related parties due to their related party nature. Foreign Currency Translation The accompanying consolidated financial statements are presented in United States dollars ("USD"). The functional currency of Wonderful Gate located in Macau is Hong Kong Dollars ("HKD"), and the functional currency of Glorywin and Top Point is the USD. For the entities whose functional currencies are the HKD, 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 USD are included in determining comprehensive income. A summary of the conversion rates for the periods presented is as follows: March 31, 2015 March 31, 2014 Period end (HKD: USD exchange rate) 7.7545 7.7570 Average fiscal year (HKD: USD exchange rate) 7.7538 7.7571 Revenue Recognition Since Wonderful Gate was acquired, the Company has been engaged in service of introducing of sub-junkets and information technology (IT) company to land-based casinos and receiving an agreed percentage of total bets as revenue. For sub-junkets introduction service and IT infrastructure introduction service performed, the Company s At the end of each month, the IT company introduced by the Company following As all of the Company's revenues were derived from three casinos located in Cambodia, its revenues and accounts receivable are subject to concentrations of credit risk. If any of the casinos has operating difficulties and fails to make payment in time, the Company's cash flow would be suffered. Besides, the paying ability of the casinos is also dependent on the political, economic and legal environment in Cambodia. The Company has not experienced any losses in such accounts, however, no guarantee of future in-time payment can be made. Basic and Diluted Earnings (Deficit) per Share ASC 260 "Earnings per Share," requires dual presentation of basic and diluted earnings (deficit) per share ("EPS") with a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. Basic EPS excludes dilution. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings (deficit) of the entity. Basic net income (loss) per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of shares of common stock outstanding during the period. Diluted income (loss) per share is computed by dividing net income by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during each period. Potentially dilutive common shares consist of common shares issuable upon the confirmation of subscriptions for shares and common stock options (using the treasury stock method). 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 accounts for stock based compensation issued to employees in accordance with ASC 718 "Stock Compensation". ASC 718 requires companies to recognize an expense in the statement of income at the grant date of stock options and other equity based compensation issued to employees. The Company accounts for non-employee share-based awards in accordance with ASC 505-50 "Equity-based payments to nonemployees". Reverse Stock Split All preferred and common share amounts (except par value and par value per share amounts) have been retroactively restated to reflect the Company's one thousand-for-one reverse capital stock split effective August 19, 2013, as described in Note 6 — Stockholders' Equity to these consolidated financial statements. Related Party Transactions A related party is generally defined as (i) any person that holds 10% or more of the Company's securities including such person's immediate families, (ii) the Company's management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) anyone who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties.

RECENTLY ISSUED ACCOUNTING PRON

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS	12 Months Ended
	Mar. 31, 2015
Recently Issued Accounting Pronouncements [Abstract]
RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS	Note 3 - RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS In April 2014, the FASB issued ASU 2014-08, "Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity". The amendments in the ASU change the criteria for reporting discontinued operations while enhancing disclosures in this area. It also addresses sources of confusion and inconsistent application related to financial reporting of discontinued operations guidance in U.S. GAAP. Under the new guidance, only disposals representing a strategic shift in operations should be presented as discontinued operations. In addition, the new guidance requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets, liabilities, income, and expenses of discontinued operations. The amendments in the ASU are effective in the first quarter of 2015 for public organizations with calendar year ends. Early adoption is permitted. The Company does not expect the adoption to have a significant impact on its consolidated financial statements. In May 2014, the FASB issued ASU 2014-09, "Revenue from contracts with Customers (Topic 606)". This ASU affects any entity that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of non-financial assets. This ASU will supersede the revenue recognition requirements in Topic 605, Revenue Recognition, and most industry-specific guidance. The ASU also supersedes some cost guidance included in Subtopic 605-35, Revenue Recognition-Construction-Type and Production-Type Contracts. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchanged for those goods or services. The standard is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. The Company is currently in the process of evaluating the impact of the adoption on its consolidated financial statements. In June 2014, the FASB issued ASU 2014-10, "Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements". The amendments in this Update remove all incremental financial reporting requirements from U.S. GAAP for development stage entities, thereby improving financial reporting by eliminating the cost and complexity associated with providing that information. The Company has elected to early adopt this ASU by removing the inception to date information and all references to development stage.

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE	12 Months Ended
	Mar. 31, 2015
Accounts Receivable, Net, Current [Abstract]
ACCOUNTS RECEIVABLE	Note 4 – ACCOUNTS RECEIVABLE Management of the Company makes judgments as to its ability to collect outstanding receivables and provides allowances for the portion of receivables when collection becomes doubtful, in our case, when the payment of the current month is not settled by the 7th of the following month. As of March 31, 2015, no postponement on payment of revenue incurred. Accounts receivable consists of the following: As of March 31, 2015 As of March 31, 2014 Introduction of IT company $ 92,641 $ - Introduction of sub - junkets 370,564 - Total $ 463,205 $ - As of March 31, 2015 and 2014, there was no allowance for doubtful accounts provided.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Mar. 31, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	Note 5 – INCOME TAXES Wonderful Gate, the operating entity of the Company, is located in Macau, China. Income received in Macau is taxable under Macau's Complementary Tax provisions, irrespective of the beneficiary being an individual or a corporation, its particular line of business, its nationality or domiciliation, without prejudice to the particular deductions and allowances each taxpayer enjoys. Companies are required to declare their annual profit and such profit is subject to Complementary Tax. If dividend is declared, taxable profit is based on taxable profit (after dividends have been paid). Law No.5/2015 (the 2015 Budget Law) extends the exempted portion of income to MOP600, 000 and determines that the excess of taxable income be taxed at the relevant brackets (0% from MOP0 to MOP600, 000 and 12% on the excess). These measures implemented through the 2015 Budget Law are extraordinary and there can be no assurances that the exemption limit will increase, decrease or stay at its present level. These rates apply to the declared taxable profit (gross income less allowable deductions) from all income generating sources, except professional tax and property income, taxed separately under different regulations. The provision for income taxes as of March 31, 2015 and 2014 was $344,002 and $nil, respectively. The Company's subsidiary, Top Point, is incorporated in Samoa, and is subject to company tax at a tax rate of 27%. No provision for income taxes in Samoa has been made as the Company had no Samoa taxable income as of March 31, 2015. Glorywin is incorporated in the State of Nevada and is subject to the United States federal income tax at an effective tax rate of 34%. Income taxes are calculated on a separate entity basis. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The provisions for income taxes for the years ended March 31, 2015 and 2014, respectively, are summarized as follows: Years ended March 31, 2015 2014 Current taxes 344,002 - Deferred taxes - - Total 344,002 - The table below summarizes the difference between the U.S. statutory federal tax rate and the Company's effective tax rate for the years ended March 31, 2015 and 2014: Years ended March 31, 2015 2014 U.S. federal income tax rate 34 % 34 % Foreign income not recognized in the U.S. (34 %) (34 %) Macau Complementary tax 12 % - Effect of income tax difference under different tax jurisdictions 9 % - Total effective income tax rate 21 % - The principal components of the deferred income tax assets as of March 31, 2015 and 2014 are as follows: March 31, 2015 March 31, 2014 Current deferred income tax assets - 1 879 Less: valuation allowance, current portion - ( 1 79 ) Total - - For the years ended March 31, 2015 and 2014, respectively, the Company produced net operating income (loss) before provision for income taxes of $1,666,134 and $(59,311), respectively. Based on the available objective evidence, including the Company's history of its loss, management believed it is more likely than not that future net deferred tax asset would not be fully realizable. Accordingly, the Company provided for a full valuation allowance against its net deferred tax asset at March 31, 2014. No deferred tax assets or liabilities existed as of March 31, 2015. 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, 2015, the Company had no uncertain tax positions, and will continue to evaluate for uncertain positions in the future.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Mar. 31, 2015
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	Note 6 - STOCKHOLDERS' EQUITY Stock-splits On August 19, 2013, the Company's board of directors and shareholders approved a one thousand-for-one reverse stock split of the Company's common stock. On November 7, 2013, the Company issued 336 shares of common stock as fractional shares from the August 19, 2013 reverse stock split. All reference to share and per share amounts in the consolidated financial statement and accompanying notes to the consolidated financial statements have been retroactively restated to reflect the one thousand-for-one reverse stock split, unless otherwise noted. Shares Issued On November 7, 2013, the Company issued 336 shares of common stock as fractional shares from the August 19, 2013 reverse stock split. On March 7, 2014, Janet Somsen, elected to convert convertible notes in the amount of $8,530 into 4,265,000 shares of common stock. On March 26, 2014, third party note holders elected to convert convertible notes in the amount of $9,759 into 4,879,500 shares of common stock. On March 26, 2014, BK Consulting elected to convert convertible notes in the amount of $8,415 at a conversion price of $2 per share into 4,208 shares of common stock and convertible notes in the amount of $947 at a conversion price of $0.002 into 473,500 shares of common stock. On June 17, 2014, the Company issued 10,195,294 restricted shares to Taipan Pearl Sdn Bhd, Wenwei Wu, Boom Siong Lee and Zhen Long Ho as consideration for 1,000 shares of Top Point. The shares were booked at par value issuance cost with a decrease to additional paid-in capital of $10,195 due to treatment requirements for stock granted for an acquisition of an entity under common control. The transaction was accounted for as an acquisition of entity under common control which requires booking the transaction at historical cost. On November 18, 2014, the Company issued 600,000 restricted shares to Taipan Pearl Sdn Bhd, its major shareholder, 100,000 shares to Eng Wah Kung, its Chief Executive Officer, and 100,000 shares to its public relationship company as consideration for their services provided. The total fair value of the common stock was $1,600,000 based on the closing price of the Company's common stock on the date of grant and the expense was included in general and administrative expenses for the year ended March 31, 2015. The restriction period is one year from the grant date. Debt forgiveness by related party On June 17, 2014, Janet Somsen paid and released the Company of $16,869 of outstanding liabilities. Due to related party relationship, the transaction was accounted for as contributed capital.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Mar. 31, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	Note 7 – RELATED PARTY TRANSACTIONS The Company's officers, directors and related parties, from time to time, provided advances to the Company for working capital purpose. These advances are short-term in nature, unsecured and payable on demand. The due to related parties amount on March 31, 2015 and 2014 was as follows: Name of related parties Relationship with the Company Interests of borrowing March 31, 2015 March 31, 2014 Wenwei W Shareholder of 14% of the Company's interest 0 % $ 347,177 $ - BK Consulting Former majority shareholder 8 % - 3,500 Total $ 347,177 $ 3,500 The balance of $347,177 on March 31, 2015 included $7,692 that was paid by Weiwei Wu for acquisition of Wonderful Gate. On February 17, 2014, the Company exchanged a note payable to Janet Somsen in the amount of $6,876 and accrued interest of $1,654 for a convertible promissory note in the amount of $8,530. On March 7, 2014, Janet Somsen, elected to convert convertible notes in the amount of $8,530 into 4,265,000 shares of common stock. The convertible note conversion was done within the conversion term. No gain (loss) was recorded for this conversion. Also see Note 8. On June 17, 2014, Janet Somsen, the Glorywin's original owner, sold 4,365,000 shares to Taipan Pearl Sdn Bhd and Wenwei Wu. As part of the security purchase agreement, all the debts of the Glorywin as of the transaction date, including $11,719 of taxes payable, $1,650 of accounts payable, and $3,500 of notes payable due to BK Consulting, would be repaid by Ms. Somsen. On the same day, Glorywin issued 10,195,294 restricted shares to Wenwei Wu, Taipan Pearl Sdn Bhd, Boom Siong Lee and Zhen Long Ho for their interest in the 1,000 shares of Top Point. Simultaneously, Glorywin paid MOP60,000 (approximately $7,692) to acquire Wonderful Gate from Carmen Lum, who was later appointed as Chief Financial Officer of the Company. Also see Note 1. On November 18, 2014, the Company issued 600,000 restricted shares of common stock to Taipan Pearl Sdn Bhd and 100,000 restricted shares of common stock to Eng Wah Kung, the Company's Chief Executive Officer, as consideration for their services provided. The total fair value of the common stock was $1,400,000 based on the closing price of the Company's common stock on the date of grant. On October 22, 2014, the Company orally entered into a conditional sale agreement ("Conditional Sale Agreement"), which was later put into a written form on January 19, 2015, with Taipan Pearl Sdn Bhd, shareholder of 56.00% of the Company's interest. Pursuant to the Conditional Sale Agreement, the Company shall pay a total price of $2,000,000 to acquire Gwin Company Limited ("Target Company", or "Gwin"), which is solely owned by Mr Sing Hong Ting, the 100% beneficial owner of Taipan Pearl Sdn Bhd. The sale would be completed under conditions that the Target Company becomes profitable within 12 months from the date of the Conditional Sale Agreement and that the Target Company maintains all necessary licenses to be operational. If the two conditions are not satisfied, the amount paid will be fully refunded. On February 18, 2015, the Company signed a supplementary agreement to the Conditional Sale Agreement ("Supplementary Agreement") with Taipan Pearl Sdn Bhd, pursuant to which, another $2,000,000 would be paid by the Company for acquisition of the Target Company. The incremental $2,000,000 would be used in renovating and operating of the Target Company. As of March 31, 2015, the Company paid a total of $3,180,425 and additional 463,286 as of the filing date. Since both the Conditional Sale Agreement and Supplementary Agreement are signed between entities under common control, the transaction was recorded as a distribution to shareholder with the payment is reflected as a reduction of shareholders' equity (additional paid-in capital). Also see debts with related parties in Note 8.

DEBT

DEBT	12 Months Ended
	Mar. 31, 2015
Debt Disclosure [Abstract]
DEBT	Note 8 - DEBT Officer Note From time to time, the Company's the original owner, Janet Somsen, advanced loans to the Company for operations at an 8% per annum interest date, due on demand. On February 17, 2014, the Company exchanged the outstanding principal of $6,876 and accrued interest of $1,654 for a convertible promissory note in the amount of $8,530. The convertible promissory note bears no interest and is convertible at the holders' discretion into common stock at a rate of $0.002. On March 7, 2014, Janet Somsen, elected to convert convertible notes in the amount of $8,530 into 4,265,000 shares of common stock. The Company recorded interest expense in the amount of $487 for the year ended March 31, 2014 related to the officer notes payable and included in interest expense $32 of imputed interest on the convertible notes payable. BK Consulting Notes Payable From time to time the Company has received loans from BK Consulting to fund operations at an 8% per annum interest rate, due on demand. During the year ended March 31, 2014, the Company received proceeds in the amount of $1,419 and repaid $28,297 principal and $2,330 interest on notes payable to BK Consulting. There was no principal balance due or accrued interest existed at March 31, 2014. The Company recorded interest expense in the amount of $1,234 for the year ended March 31, 2014 related to loans from BK Consulting. Convertible Notes During the year ended March 31, 2014, the Company issued convertible promissory notes for aggregate proceeds in the amount of $22,621, from BK Consulting. These loans are noninterest bearing and convertible at the holder discretion into common stock. Of the $22,621, $8,415 is convertible at a price of $2 per share, which was adjusted for the reverse stock split on August 19, 2013 and $14,206 is convertible at a price of $0.002 per share. The Company recorded $821 of imputed interest at a rate of 8% on these convertible notes during the year ended March 31, 2014. On March 26, 2014, BK Consulting, elected to convert $9,362 of convertible notes into 477,708 share of common stock. The convertible note conversions were done within the conversion term. No gain (loss) was recorded for these conversions. On February 17, 2014, the Company exchanged a note payable to Janet Somsen in the amount of $6,876 and accrued interest of $1,654 for a convertible promissory note in the amount of $8,530. The convertible promissory note bears no interest and is convertible at the holders' discretion into common stock at a rate of $0.002. On March 7, 2014, Janet Somsen, elected to convert convertible notes in the amount of $8,530 into 4,265,000 shares of common stock. The Company recorded $32 of imputed interest at a rate of 8% on this convertible note during the year ended March 31, 2014. The convertible note conversion was done within the conversion term. No gain (loss) was recorded for this conversion. On March 25, 2014 BK Consulting sold an aggregate of $9,759 in convertible notes to third party investors. On March 26, 2014, those note holders notified the Company and elected to convert convertible notes in the amount of $9,759 into 4,879,500 shares of common stock. The Company did not record any imputed interest on these third party convertible notes. The convertible note conversions were done within the conversion term. No gain (loss) was recorded for these conversions. As of March 31, 2014, the balance due on convertible notes was $3,500. This balance was paid by Janet Somsen as part of the agreement to sell Glorywin's shares to Taipan Pearl Sdn Bhd and Wenwei Wu on June 17, 2014, also see Note 1. Discounts on Convertible Notes Payable The Company calculates any beneficial conversion feature embedded in its convertible notes via the intrinsic value method. The conversion feature was considered a discount to the notes, to the extent the aggregate value of the conversion feature did not exceed the face value of the notes. These discounts are amortized to interest expense through earlier of the term or conversion of the notes. During the year ended March 31, 2014, the Company recorded debt discounts in the amount of $31,151. During the year ended March 31, 2014, the Company amortized debt discounts to interest expense in the aggregate amount of $31,151.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	Note 9 - COMMITMENTS AND CONTINGENCIES On May 19, 2014, the Company entered into an agreement for the lease of an office place in Macau for monthly rental of MOP10, 000 (approximately $1,290). The original lease term began on May 19, 2014 and expired on April 18, 2015. On April 19, 2015, the Company renewed the agreement for another six months. The monthly rental for the renewed lease is MOP11,000, or $1,419. The renewed lease will expire on November 18, 2015. On May 1, 2014, the Company entered into an agreement for the lease of a staff dormitory in Macau for monthly rental of HKD8, 000 (approximately $1,032). The lease term began on May 1, 2014. The Company terminated the lease on January 31, 2015. The total rent expenses for years ended March 31, 2015 and 2014 were $26,273 and $0, respectively. On March 31, 2015, future annual lease payments due pursuant to operation leases amounts to the following: Fiscal Years Ended March 31, 2016 $ 10,550 2017 - 2018 - 2019 - 2020 and thereafter - Total $ 10,550

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Mar. 31, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	Note 10 - SUBSEQUENT EVENTS On July 1, 2015, the Company issued a total of 100,000 restricted shares of the Company's common shares valued at $2.25 per share to Mr. Muhammad Shahrezza Chong as compensation for his service to the Company as Director of Public Relationships.

SIGNIFICANT ACCOUNTING POLICI17

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation We prepared the consolidated financial statements in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") and pursuant to the U.S. Securities and Exchange Commission ("SEC") rules. We included all adjustments that are necessary for the fair presentation of our financial position, results of operations, and cash flows for the periods presented. We have defined various periods that are covered in this report as follows: - "fiscal year 2013"—April 1, 2013 through March 31, 2014 - "fiscal year 2014"—April 1, 2014 through March 31, 2015
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the financial statements of Glorywin, and its wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated on consolidation. The following table depicts the identity of our subsidiaries as of March 31, 2015: Name Date and Domicile of Incorporation Registered Capital Effective Ownership Principal Activities Top Point Limited April 9, 2014 Samoa $ 50,000 100% Shell company Wonderful Gate Strategy Company Limited March 11, 2009 Macau, China MOP30,000 100% Service provider of introducing sub-junkets and information technology infrastructure to land-based casinos
Use of Estimates	Use of Estimates The preparation of consolidated financial statements that conform with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company continually evaluates its estimates, including those related to bad debts, income taxes, and the valuation of equity transactions. The Company bases its estimates on historical experience and on various other assumptions that it believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Any future changes to these estimates and assumptions could cause a material change to our reported amounts of revenues, expenses, assets and liabilities. Actual results may differ from these estimates under different assumptions or conditions.
Cash and Cash Equivalents	Cash and Cash Equivalents We maintain cash balances in non-interest-bearing accounts, which do not currently exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are presented net of an allowance for doubtful accounts. Management of the Company makes judgments as to its ability to collect outstanding receivables and provides allowances for the portion of receivables when collection becomes doubtful. Provisions are made based upon a specific review of all significant outstanding invoices. For those invoices not specifically reviewed, provisions are provided at different rates, based upon the age of the receivables. In determining these percentages, management analyzes its historical collection experience and current economic trends. If the historical data the Company uses to calculate the allowance for doubtful accounts does not reflect the future ability to collect outstanding receivables, additional provisions for doubtful accounts may be needed and the future results of operations could be materially affected. As of March 31, 2015 and 2014, the Company did not establish, based on a review of outstanding balances, an allowance for doubtful accounts.
Income taxes	Income Taxes 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. A valuation allowance is provided for significant deferred tax assets when it is more likely than not, that such asset will not be recovered through future operations. Current income taxes are provided for in accordance with the laws and regulations applicable to the Company as enacted by the relevant tax authorities.
Fair value of Financial Instruments	Fair value of Financial Instruments Fair value is the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability. Authoritative literature provides a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument's categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement 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 Company's financial instruments consist principally of cash, accounts receivable, accrued liability and other payables. The carrying amounts of such financial instruments in the accompanying balance sheets approximate their fair values due to their relatively short-term nature. Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated. It is not, however, practical to determine the fair value of other payables to related parties due to their related party nature.
Foreign Currency Translation	Foreign Currency Translation The accompanying consolidated financial statements are presented in United States dollars ("USD"). The functional currency of Wonderful Gate located in Macau is Hong Kong Dollars ("HKD"), and the functional currency of Glorywin and Top Point is the USD. For the entities whose functional currencies are the HKD, 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 USD are included in determining comprehensive income. A summary of the conversion rates for the periods presented is as follows: March 31, 2015 March 31, 2014 Period end (HKD: USD exchange rate) 7.7545 7.7570 Average fiscal year (HKD: USD exchange rate) 7.7538 7.7571
Revenue Recognition	Revenue Recognition Since Wonderful Gate was acquired, the Company has been engaged in service of introducing of sub-junkets and information technology (IT) company to land-based casinos and receiving an agreed percentage of total bets as revenue. For sub-junkets introduction service and IT infrastructure introduction service performed, the Company s At the end of each month, the IT company introduced by the Company following As all of the Company's revenues were derived from three casinos located in Cambodia, its revenues and accounts receivable are subject to concentrations of credit risk. If any of the casinos has operating difficulties and fails to make payment in time, the Company's cash flow would be suffered. Besides, the paying ability of the casinos is also dependent on the political, economic and legal environment in Cambodia. The Company s
Basic and Diluted Loss per Share	Basic and Diluted Earnings (Deficit) per Share ASC 260 "Earnings per Share," requires dual presentation of basic and diluted earnings (deficit) per share ("EPS") with a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. Basic EPS excludes dilution. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings (deficit) of the entity. Basic net income (loss) per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of shares of common stock outstanding during the period. Diluted income (loss) per share is computed by dividing net income by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during each period. Potentially dilutive common shares consist of common shares issuable upon the confirmation of subscriptions for shares and common stock options (using the treasury stock method). 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	Stock-Based Compensation The Company accounts for stock based compensation issued to employees in accordance with ASC 718 "Stock Compensation". ASC 718 requires companies to recognize an expense in the statement of income at the grant date of stock options and other equity based compensation issued to employees. The Company accounts for non-employee share-based awards in accordance with ASC 505-50 "Equity-based payments to nonemployees".
Reverse Stock Split	Reverse Stock Split All preferred and common share amounts (except par value and par value per share amounts) have been retroactively restated to reflect the Company's one thousand-for-one reverse capital stock split effective August 19, 2013, as described in Note 6 — Stockholders' Equity to these consolidated financial statements.
Related Party Transactions	Related Party Transactions A related party is generally defined as (i) any person that holds 10% or more of the Company's securities including such person's immediate families, (ii) the Company's management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) anyone who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties.

SIGNIFICANT ACCOUNTING POLICI18

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
Schedule of depicts the identity of subsidiaries	Name Date and Domicile of Incorporation Registered Capital Effective Ownership Principal Activities Top Point Limited April 9, 2014 Samoa $ 50,000 100% Shell company Wonderful Gate Strategy Company Limited March 11, 2009 Macau, China MOP30,000 100% Service provider of introducing sub-junkets and information technology infrastructure to land-based casinos
Schedule of conversion rates	March 31, 2015 March 31, 2014 Period end (HKD: USD exchange rate) 7.7545 7.7570 Average fiscal year (HKD: USD exchange rate) 7.7538 7.7571

ACCOUNTS RECEIVABLE (Tables)

ACCOUNTS RECEIVABLE (Tables)	12 Months Ended
	Mar. 31, 2015
Accounts Receivable, Net, Current [Abstract]
Schedule of accounts receivable	As of March 31, 2015 As of March 31, 2014 Introduction of IT company $ 92,641 $ - Introduction of sub - junkets 370,564 - Total $ 463,205 $ -

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of provisions for income taxes	Years ended March 31, 2015 2014 Current taxes 344,002 - Deferred taxes - - Total 344,002 -
Schedule of difference between the U.S. statutory federal tax rate and the Company's effective tax rate	Years ended March 31, 2015 2014 U.S. federal income tax rate 34 % 34 % Foreign income not recognized in the U.S. (34 %) (34 %) Macau Complementary tax 12 % - Effect of income tax difference under different tax jurisdictions 9 % - Total effective income tax rate 21 % -
Schedule of deferred income tax assets	March 31, 2015 March 31, 2014 Current deferred income tax assets - 1 879 Less: valuation allowance, current portion - ( 1 79 ) Total - -

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Mar. 31, 2015
Related Party Transactions [Abstract]
Schedule of related party	Name of related parties Relationship with the Company Interests of borrowing March 31, 2015 March 31, 2014 Wenwei W Shareholder of 14% of the Company's interest 0 % $ 347,177 $ - BK Consulting Former majority shareholder 8 % - 3,500 Total $ 347,177 $ 3,500

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of future annual lease payments due pursuant to operation leases	Fiscal Years Ended March 31, 2016 $ 10,550 2017 - 2018 - 2019 - 2020 and thereafter - Total $ 10,550

NATURE OF BUSINESS (Detail Text

NATURE OF BUSINESS (Detail Textuals) - USD ($)	1 Months Ended	12 Months Ended
	Jun. 17, 2014	Mar. 31, 2015	Mar. 31, 2014	Feb. 17, 2014
Nature Of Business And Significant Accounting Policies [Line Items]
Stock issued for cash (in dollars)		$ 200,000
Taxes payable		$ 343,971	$ 11,719
Accounts payable			$ 1,650
Taipan Pearl Sdn Bhd
Nature Of Business And Significant Accounting Policies [Line Items]
Percentage of outstanding shares		55.24%
Janet Somsen
Nature Of Business And Significant Accounting Policies [Line Items]
Notes payable				$ 6,876
Janet Somsen | BK Consulting
Nature Of Business And Significant Accounting Policies [Line Items]
Taxes payable	$ 11,719
Accounts payable	1,650
Notes payable	$ 3,500
Security Purchase Agreement | Janet Somsen | Taipan Pearl Sdn Bhd And Wenwei Wu
Nature Of Business And Significant Accounting Policies [Line Items]
Percentage of outstanding shares sold	44.50%
Stock issued by original owner (in shares)	4,365,000
Stock issued for cash (in dollars)	$ 189,004

NATURE OF BUSINESS (Detail Te24

NATURE OF BUSINESS (Detail Textuals 1)	1 Months Ended			12 Months Ended
	Oct. 22, 2014USD ($)	Jun. 17, 2014USD ($)shares	Jun. 17, 2014MOPshares	Mar. 31, 2015Sub-junketcasino
Nature Of Business And Significant Accounting Policies [Line Items]
Cash paid for acquisition under common control | $	$ 2,000,000
Taipan Pearl Sdn Bhd
Nature Of Business And Significant Accounting Policies [Line Items]
Percentage of outstanding shares				55.24%
Cambodia
Nature Of Business And Significant Accounting Policies [Line Items]
Number of sub-junkets introduced to land-based casinos | Sub-junket				25
Number of casino | casino				3
Taipan Pearl Sdn Bhd And Wenwei Wu | Security Purchase Agreement | Janet Somsen
Nature Of Business And Significant Accounting Policies [Line Items]
Stock Issued During Period, Shares, Acquisitions		10,195,294	10,195,294
Number of shares acquired		1,000	1,000
Taipan Pearl Sdn Bhd And Wenwei Wu | Conditional Sale Agreement
Nature Of Business And Significant Accounting Policies [Line Items]
Ownership percentage	56.00%
Top Point Limited ("Top Point")
Nature Of Business And Significant Accounting Policies [Line Items]
Effective Ownership				100.00%
Wonderful Gate Strategy Company Limited ("Wonderful Gate Strategy")
Nature Of Business And Significant Accounting Policies [Line Items]
Effective Ownership				100.00%
Cash paid for acquisition under common control		$ 7,692	MOP 60,000

SIGNIFICANT ACCOUNTING POLICI25

SIGNIFICANT ACCOUNTING POLICIES (Details) - Mar. 31, 2015	USD ($)	MOP
Top Point Limited ("Top Point")
Significant Accounting Policies [Line Items]
Date and Domicile of Incorporation	April 9, 2014 Samoa
Registered Capital | $	$ 50,000
Effective Ownership	100.00%
Principal Activities	Shell company
Wonderful Gate Strategy Company Limited ("Wonderful Gate Strategy")
Significant Accounting Policies [Line Items]
Date and Domicile of Incorporation	March 11, 2009 Macau, China
Registered Capital		MOP 30,000
Effective Ownership	100.00%
Principal Activities	Service provider of introducing sub-junkets and information technology infrastructure to land-based casinos

SIGNIFICANT ACCOUNTING POLICI26

SIGNIFICANT ACCOUNTING POLICIES (Details 1)	Mar. 31, 2015	Mar. 31, 2014
Accounting Policies [Abstract]
Period end (HKD: USD exchange rate)	7.7545	7.7570
Average fiscal year (HKD: USD exchange rate)	7.7538	7.7571

SIGNIFICANT ACCOUNTING POLICI27

SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) - 12 months ended Mar. 31, 2015 - casino	Total
Sub-junkets introduction service
Significant Accounting Policies [Line Items]
Percentage charged of total bets played by players	0.20%
Number of casinos located in Cambodia	3
IT infrastructure introduction service
Significant Accounting Policies [Line Items]
Percentage charged of total bets played by players	0.05%

ACCOUNTS RECEIVABLE (Details)

ACCOUNTS RECEIVABLE (Details) - USD ($)	Mar. 31, 2015	Mar. 31, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, Total	$ 463,205
Introduction of IT company
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, Total	92,641
Introduction of sub - junkets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, Total	$ 370,564

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Income Tax Disclosure [Abstract]
Current taxes	$ 344,002
Deferred taxes
Total	$ 344,002

INCOME TAXES (Details 1)

INCOME TAXES (Details 1)	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Income Tax Disclosure [Abstract]
U.S. federal income tax rate	34.00%	34.00%
Foreign income not recognized in the U.S.	(34.00%)	(34.00%)
Macau Complementary tax	12.00%
Effect of income tax difference under different tax jurisdictions	9.00%
Total effective income tax rate	21.00%

INCOME TAXES (Details 2)

INCOME TAXES (Details 2) - USD ($)	Mar. 31, 2015	Mar. 31, 2014
Income Tax Disclosure [Abstract]
Current deferred income tax assets		$ 19,879
Less: valuation allowance, current portion		$ (19,879)
Total

INCOME TAXES (Detail Textuals)

INCOME TAXES (Detail Textuals)	12 Months Ended
	Mar. 31, 2015USD ($)	Mar. 31, 2015MOP	Mar. 31, 2014USD ($)
Income Tax Disclosure [Line Items]
Provision for income taxes	$ 344,002
U.S. federal income tax rate	34.00%	34.00%	34.00%
Net operating income (losses) before provision for income taxes	$ 1,666,134		$ (59,311)
Wonderful Gate Strategy Company Limited ("Wonderful Gate Strategy")
Income Tax Disclosure [Line Items]
Exempted portion of income | MOP		MOP 600,000
Tax rate on exempted taxable income range from MOP 0 to MOP 600, 000	0.00%	0.00%
Tax rate on excess of exempted taxable income	12.00%	12.00%
Top Point Limited ("Top Point")
Income Tax Disclosure [Line Items]
Company tax rate	27.00%	27.00%

STOCKHOLDERS' EQUITY (Detail Te

STOCKHOLDERS' EQUITY (Detail Textuals) - USD ($)	Mar. 07, 2014	Nov. 07, 2013	Nov. 18, 2014	Jun. 17, 2014	Mar. 26, 2014	Aug. 19, 2013	Mar. 31, 2015	Mar. 31, 2014	Feb. 17, 2014
Class of Stock [Line Items]
Reverse stock split						One thousand-for-one reverse stock split
Number of fractional shares isued for reverse stock split		336
Debt forgiveness							$ 16,869
Janet Somsen
Class of Stock [Line Items]
Convertible note face amount	$ 8,530
Convertible note, conversion price									$ 0.002
Debt converted into shares (in shares)	4,265,000
BK Consulting
Class of Stock [Line Items]
Convertible note face amount					$ 8,415
Convertible note, conversion price					$ 2
Debt converted into shares (in shares)					4,208
Convertible note face amount two					$ 947
Convertible note, conversion price two					$ 0.002
Debt conversion shares issued two					473,500
Convertible promissory notes | BK Consulting
Class of Stock [Line Items]
Convertible note face amount					$ 9,362			$ 8,415
Convertible note, conversion price								$ 2
Debt converted into shares (in shares)					477,708
Convertible note face amount two								$ 14,206
Convertible note, conversion price two								$ 0.002
Convertible promissory notes | Third Party Investors
Class of Stock [Line Items]
Convertible note face amount					$ 9,759
Debt converted into shares (in shares)					4,879,500
Restricted Stock
Class of Stock [Line Items]
Stock issued for services (in shares)			600,000
Restriction period			1 year
Fair value of common stock			$ 1,600,000
Restricted Stock | Taipan Pearl Sdn Bhd
Class of Stock [Line Items]
Stock issued for services (in shares)			600,000
Restricted Stock | Eng Wah Kung
Class of Stock [Line Items]
Stock issued for services (in shares)			100,000
Restricted Stock | Public Relationship Company
Class of Stock [Line Items]
Stock issued for services (in shares)			100,000
Security Purchase Agreement | Taipan Pearl Sdn Bhd And Wenwei Wu | Janet Somsen
Class of Stock [Line Items]
Stock issued for consideration				10,195,294
Number of shares acquired				1,000
Decrease to additional paid in capital stock granted for acquisition				$ 10,195

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Related Party Transaction [Line Items]
Due to related parties	$ 347,177	$ 3,500
Wenwei Wu
Related Party Transaction [Line Items]
Relationship with the Company	Shareholder of 14% of the Company's interest
Interests of borrowing	0.00%
Due to related parties	$ 347,177
BK Consulting
Related Party Transaction [Line Items]
Relationship with the Company	Former majority shareholder
Interests of borrowing	8.00%
Due to related parties		$ 3,500

RELATED PARTY TRANSACTIONS (D35

RELATED PARTY TRANSACTIONS (Detail Textuals)	Mar. 07, 2014USD ($)shares	Nov. 18, 2014USD ($)shares	Oct. 22, 2014USD ($)	Jun. 17, 2014USD ($)shares	Jun. 17, 2014MOPshares	Mar. 31, 2015USD ($)	Mar. 31, 2014USD ($)	Feb. 17, 2014USD ($)
Related Party Transaction [Line Items]
Due to related parties						$ 347,177	$ 3,500
Cash paid for acquisition under common control			$ 2,000,000
Total fair value of the common stock						200,000
Distribution to shareholders						3,180,425
Additional distribution paid						463,286
Wonderful Gate Strategy Company Limited ("Wonderful Gate Strategy")
Related Party Transaction [Line Items]
Cash paid for acquisition under common control				$ 7,692	MOP 60,000
Janet Somsen
Related Party Transaction [Line Items]
Notes payable								$ 6,876
Interest payable								1,654
Convertible notes payable							$ 3,500	$ 8,530
Convertible note face amount	$ 8,530
Debt converted into shares (in shares) | shares	4,265,000
Wenwei Wu
Related Party Transaction [Line Items]
Due to related parties						347,177
Wenwei Wu | Wonderful Gate Strategy Company Limited ("Wonderful Gate Strategy")
Related Party Transaction [Line Items]
Cash paid for acquisition under common control						$ 7,692
Restricted Stock
Related Party Transaction [Line Items]
Stock issued for services (in shares) | shares		600,000
Total fair value of the common stock		$ 1,400,000
Restricted Stock | Taipan Pearl Sdn Bhd
Related Party Transaction [Line Items]
Stock issued for services (in shares) | shares		600,000
Restricted Stock | Eng Wah Kung
Related Party Transaction [Line Items]
Stock issued for services (in shares) | shares		100,000
Restricted Stock | Public Relationship Company
Related Party Transaction [Line Items]
Stock issued for services (in shares) | shares		100,000
Security Purchase Agreement | Taipan Pearl Sdn Bhd And Wenwei Wu | Janet Somsen
Related Party Transaction [Line Items]
Stock issued by original owner (in shares) | shares				4,365,000	4,365,000
Stock issued for consideration | shares				10,195,294	10,195,294
Number of shares acquired | shares				1,000	1,000
Total fair value of the common stock				$ 189,004
Conditional Sale Agreement | Taipan Pearl Sdn Bhd And Wenwei Wu
Related Party Transaction [Line Items]
Ownership percentage			56.00%
Beneficial owner, percentage			100.00%
Conditional Sale Agreement | Gwin Company Limited
Related Party Transaction [Line Items]
Total price			$ 2,000,000
Incremental amount used in renovating and operating of Target Company			$ 2,000,000

COMMITMENTS AND CONTINGENCIES36

COMMITMENTS AND CONTINGENCIES (Details)	Mar. 31, 2015USD ($)
Commitments and Contingencies Disclosure [Abstract]
2,016	$ 10,550
2,017
2,018
2,019
2020 and thereafter
Total	$ 10,550

COMMITMENTS AND CONTINGENCIES37

COMMITMENTS AND CONTINGENCIES (Detail Textuals)	May. 01, 2014USD ($)	May. 01, 2014HKD	Apr. 19, 2015USD ($)	Apr. 19, 2015MOP	May. 19, 2014USD ($)	May. 19, 2014MOP	Mar. 31, 2015USD ($)	Mar. 31, 2014USD ($)
Operating Leased Assets [Line Items]
Total rent expenses							$ 26,273	$ 0
Office place
Operating Leased Assets [Line Items]
Monthly rental					$ 1,290	MOP 10,000
Office place | Subsequent Event
Operating Leased Assets [Line Items]
Monthly rental			$ 1,419	MOP 11,000
Staff dormitory
Operating Leased Assets [Line Items]
Monthly rental	$ 1,032	HKD 8,000

SUBSEQUENT EVENTS (Detail Textu

SUBSEQUENT EVENTS (Detail Textuals) - Restricted Stock - $ / shares	Jul. 01, 2015	Nov. 18, 2014
Subsequent Event [Line Items]
Stock issued for services (in shares)		600,000
Subsequent Event | Mr. Muhammad Shahrezza Chong
Subsequent Event [Line Items]
Stock issued for services (in shares)	100,000
Per share value of stock issued for services	$ 2.25

DEBT (Detail Textuals)

DEBT (Detail Textuals) - USD ($)	Mar. 07, 2014	Mar. 26, 2014	Mar. 25, 2014	Mar. 31, 2014	Mar. 31, 2015	Jun. 17, 2014	Feb. 17, 2014
Debt Instrument [Line Items]
Interest on notes payable				$ 2,330
Amortization of debt discount				$ 31,151
Janet Somsen
Debt Instrument [Line Items]
Interest rate	8.00%			8.00%	8.00%		8.00%
Notes payable							$ 6,876
Interest payable							1,654
Convertible notes payable				$ 3,500			$ 8,530
Convertible note face amount	$ 8,530
Common stock issued for conversion of debt (in shares)	4,265,000
Convertible note, conversion price							$ 0.002
Imputed interest	$ 32
Interest expense				32
BK Consulting
Debt Instrument [Line Items]
Interest rate					8.00%
Convertible note face amount		$ 8,415
Common stock issued for conversion of debt (in shares)		4,208
Convertible note, conversion price		$ 2
Convertible note face amount two		$ 947
Convertible note, conversion price two		$ 0.002
BK Consulting | Janet Somsen
Debt Instrument [Line Items]
Notes payable						$ 3,500
Officer Note
Debt Instrument [Line Items]
Imputed interest				32
Interest expense				$ 487
Officer Note | Janet Somsen
Debt Instrument [Line Items]
Notes payable							$ 6,876
Interest payable							1,654
Convertible notes payable							$ 8,530
Convertible note face amount	$ 8,530
Common stock issued for conversion of debt (in shares)	4,265,000
Convertible note, conversion price							$ 0.002
Notes payable | BK Consulting
Debt Instrument [Line Items]
Interest rate				8.00%
Proceeds from convertible notes payable				$ 1,419
Repayment of notes payable				28,297
Interest expense				1,234
Interest on notes payable				2,330
Convertible promissory notes
Debt Instrument [Line Items]
Debt discounts				31,151
Amortization of debt discount				$ 31,151
Convertible promissory notes | BK Consulting
Debt Instrument [Line Items]
Interest rate				8.00%
Convertible note face amount		$ 9,362		$ 8,415
Common stock issued for conversion of debt (in shares)		477,708
Convertible note, conversion price				$ 2
Convertible note face amount two				$ 14,206
Convertible note, conversion price two				$ 0.002
Imputed interest				$ 821
Proceeds from convertible notes payable				$ 22,621
Convertible notes sold to third party investors			$ 9,759
Convertible promissory notes | Third Party Investors
Debt Instrument [Line Items]
Convertible note face amount		$ 9,759
Common stock issued for conversion of debt (in shares)		4,879,500