Anpulo Food Development (ANPL) 10-Q 14 Feb 14 2014 Q2 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	6 Months Ended
	Dec. 31, 2013	Feb. 13, 2014
Document Information [Line Items]	'	'
Entity Registrant Name	'Anpulo Food Development, Inc.	'
Entity Central Index Key	'0001528875	'
Document Type	'10-Q	'
Document Period End Date	31-Dec-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--06-30	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	193,460,000
Document Fiscal Period Focus	'Q2	'
Document Fiscal Year Focus	'2014	'

BALANCE_SHEETS

BALANCE SHEETS (USD $)	Dec. 31, 2013	Jun. 30, 2013
ASSETS	'	'
Total Assets	$0	$0
Current Liabilities:	'	'
Accounts payable	11,560	3,263
Due to related party	7,068	5,568
Total Current Liabilities	18,628	8,831
Stockholders’ Deficiency:	'	'
Preferred stock ($0.001 par value, 50,000,000 shares authorized, no shares issued and outstanding as of December 31 and June 30, 2013, respectively)	0	0
Common stock ($0.001 par value, 1,000,000,000 shares authorized, 193,460,000 shares issued and outstanding as of December 31 and June 30, 2013, respectively)	193,460	193,460
Discount on stock issued	-146,643	-146,643
Deficit accumulated during the development stage	-65,445	-55,648
Total Stockholders' Deficiency	-18,628	-8,831
Total Liabilities and Stockholders' Deficiency	$0	$0

BALANCE_SHEETS_Parenthetical

BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2013	Jun. 30, 2013
Statement of Financial Position [Abstract]	'	'
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common Stock, shares authorized	1,000,000,000	1,000,000,000
Common Stock, par value	$0.00	$0.00
Common Stock, shares issued	193,460,000	193,460,000
Common Stock, shares outstanding	193,460,000	193,460,000

STATEMENTS_OF_OPERATION

STATEMENTS OF OPERATION (USD $)	3 Months Ended				6 Months Ended				39 Months Ended
	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2013
Operating expenses:	'		'		'		'		'
General and administrative expenses	$1,500		$26,253		$9,797		$31,170		$65,445
Selling expenses	0		0		0		0		0
Total operating expenses	1,500		26,253		9,797		31,170		65,445
Other income (expense):	'		'		'		'		'
Interest expense	0		0		0		0		0
Total other expenses	0		0		0		0		0
Loss from operations before income taxes	-1,500		-26,253		-9,797		-31,170		-65,445
Income taxes	0		0		0		0		0
Net loss	($1,500)		($26,253)		($9,797)		($31,170)		($65,445)
Loss per share - basic and diluted:	'		'		'		'		'
Weighted-average shares outstanding, basic and diluted (in shares)	193,460,000		193,460,000		193,460,000		188,722,340		'
Basic and diluted loss per share (in dollars per share)	$0	[1]	$0	[1]	$0	[1]	$0	[1]	'
[1]	Less the ($0.01) per share

Statements_of_The_Stockholders

Statements of The Stockholders' Equity (USD $)	Total	Common Stock [Member]	Discounts on Stock Issued [Member]	Common Stocks Subscribed Not Issued [Member]	Accumulated Deficit during Development Stage [Member]
Balance, Amount at Oct. 03, 2010	$0	$0	$0	$0	$0
Balance, Shares at Oct. 03, 2010	'	0	'	'	'
Common stock issued to officers directors for cash, Shares	'	151,000,000	'	'	'
Common stock issued to officers directors for cash, Amount	15,100	151,000	-135,900	0	0
Net loss	-12	0	0	0	-12
Balance, Amount at Jun. 30, 2011	15,088	151,000	-135,900	0	-12
Balance, Shares at Jun. 30, 2011	'	151,000,000	'	'	'
Common Stock Issued, Shares	'	0	'	'	'
Common Stock Issued, Amount	5,440	0	0	5,440	0
Offering costs	-1,352	0	0	-1,352	0
Net loss	-15,635	0	0	0	-15,635
Balance, Amount at Jun. 30, 2012	3,541	151,000	-135,900	4,088	-15,647
Balance, Shares at Jun. 30, 2012	'	151,000,000	'	'	'
Common Stock Issued, Shares	'	42,460,000	'	'	'
Common Stock Issued, Amount	37,020	42,460	0	-5,440	0
Offering costs	-9,391	0	-10,743	1,352	0
Net loss	-40,001	0	0	0	-40,001
Balance, Amount at Jun. 30, 2013	-8,831	193,460	-146,643	0	-55,648
Balance, Shares at Jun. 30, 2013	193,460,000	193,460,000	'	'	'
Net loss	-9,797	0	0	0	-9,797
Balance, Amount at Dec. 31, 2013	($18,628)	$193,460	($146,643)	$0	($65,445)
Balance, Shares at Dec. 31, 2013	193,460,000	193,460,000	'	'	'

Statements_of_The_Stockholders1

Statements of The Stockholders' Equity [Parenthetical] (Common Stock, USD $)	9 Months Ended	12 Months Ended
	Jun. 30, 2011	Jun. 30, 2013	Jun. 30, 2012
Common Stock	'	'	'
Common stock issued to officers and directors per share	$0.01	$0.01	$0.01

STATEMENTS_OF_CASH_FLOWS

STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended		12 Months Ended	39 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Jun. 30, 2013	Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES	'	'	'	'
Net loss	($9,797)	($31,170)	($40,001)	($65,445)
Adjustments to reconcile net loss to net cash provided by operating activities:	'	'	'	'
Accounts payable	8,297	-11,340	'	11,560
Net cash used in operating activities	-1,500	-42,510	'	-53,885
CASH FLOWS FROM INVESTING ACTIVITIES	'	'	'	'
Net cash used in investing activities	0	0	'	0
CASH FLOWS FROM FINANCING ACTIVITIES	'	'	'	'
Proceeds from issuance of common stock	0	36,960	'	57,500
Payment of offering costs	0	-247	'	-10,683
Proceeds from due to related party	1,500	0	'	7,068
Net cash provided by financing activities	1,500	36,713	'	53,885
NET DECREASE IN CASH	0	-5,797	'	0
CASH, BEGINNING OF YEAR	0	5,797	5,797	0
CASH, END OF PERIOD	0	0	0	0
SUPPLEMENTAL DISCLOSURES:	'	'	'	'
Interest paid	0	0	'	0
Income tax paid	$0	$0	'	$0

ORGANIZATION_BUSINESS_AND_OPER

ORGANIZATION, BUSINESS AND OPERATIONS	6 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
General Organization and Business	'
	NOTE 1—ORGANIZATION, BUSINESS AND OPERATIONS
	Anpulo Food Development, Inc. (the “Company”) was incorporated under the name of Specializer, Inc. under the laws of the state of Nevada on October 4, 2010. The Company has limited operations, is considered a development stage company and has not yet realized any revenues from its planned operations. The Company originally planned to create mobile business applications for professionals who work in jobs that require a high degree of mobility. The applications were aimed to help these professionals, whose jobs require a high degree of travel and whose work entails dealing with a differentiated client base, to record their hours, manage their invoices, and keep track of their stock. However, in connection with the change of control transaction that closed on January 7, 2013 and which is more fully described below under the section below titled "Change of Control," the Company appointed a new executive management team and changed its planned business operations.
	On February 21, 2013, the Company filed Articles of Merger with the Nevada Secretary of State to change its name from “Specializer Inc.” to “Anpulo Food Development, Inc.,” effected by way of a merger with its wholly-owned subsidiary Anpulo Food Development, Inc., which was created solely for the name change.
	Also on February 21, 2013, the Company filed a Certificate of Change with the Nevada Secretary of State to give effect to a forward split of its authorized, issued and outstanding shares of common stock on a 10 new for one (1) old basis and, consequently, its authorized share capital increased from 100,000,000 to 1,000,000,000 common shares and its issued and outstanding common stock increased from 19,346,000 to 193,460,000 shares, all with a par value of $0.001. The Company's preferred stock remains the same. These amendments became effective on February 28, 2013 upon approval from the Financial Industry Regulatory Authority ("FINRA"). The forward split and name change became effective with the Over-the-Counter Bulletin Board at the opening of trading on February 28, 2013. Information regarding shares of common stock (except par value per share), discount on stock issued, and net (loss) income per common share for all periods presented reflects the ten-for-one forward split of the Company's common stock.
	The Company now intends to engage in a lawful corporate undertaking, including, but not limited to, selected mergers and acquisitions. It will attempt to locate and negotiate with a business entity for the combination of that target company with the Company (the “Business Combination”). The combination will normally take the form of a merger, stock- for-stock exchange or stock-for-assets exchange. In most instances, the target company will wish to structure the business combination to be within the definition of a tax-free reorganization under Section 351 or Section 368 of the Internal Revenue Code of 1986, as amended. No assurances can be given that it will be successful in locating or negotiating with any target company.
	As a development stage enterprise, the Company discloses the retained earnings or deficit accumulated during the development stage and the cumulative statements of operations and cash flows from inception to the current balance sheet date. Until a Business Combination is completed, the Company's current director and officer anticipate funding the Company's operating costs through the completion of a Business Combination. There is no assurance that the Company will be able to successfully complete a Business Combination.
	CHANGE IN CONTROL
	On January 7, 2013, Mr. Wenping Luo acquired an aggregate 151,000,000 shares of the Company's common stock, representing 78.05% of the Company's issued and outstanding shares as of January 7, 2013. Effective January 7, 2013, (a) Mr. Simone Bar-Tal resigned as the Company's Director, Chief Executive Officer, President, and Chief Financial Officer; (b) Mr. Liby Weinstock resigned as the Company's Secretary, Treasure, and Director; (c) Mr. Wenping Luo, was appointed as the Company's sole director and officer. Until a Business Combination is completed, the majority stockholder anticipates funding the Company's operating costs through the completion of a Business Combination. There is no assurance that the Company will be able to successfully complete a Business Combination.

DEVELOPMENT_STAGE_COMPANY

DEVELOPMENT STAGE COMPANY	6 Months Ended
	Dec. 31, 2013
Development Stage Enterprises [Abstract]	'
Development Stage Enterprise General Disclosures	'
	NOTE 2—DEVELOPMENT STAGE COMPANY
	The Company has not generated significant revenues to date; accordingly, the Company is considered a development stage enterprise as defined in ASC 915, “Accounting and Reporting for Development Stage Companies.” The Company is subject to a number of risks similar to those of other companies in an early stage of development.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Summary of Significant Accounting Practices	'
	NOTE 3—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of Presentation
	The financial statements have been prepared on the basis of a going concern which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has a working capital deficiency of $18,628 and an accumulated deficit of $65,445 as of December 31, 2013 and has incurred significant losses since inception. Further losses are anticipated in the development of an intended business plan. If the Company is unable to obtain financing in the amounts and on terms deemed acceptable, the business and future success may be adversely affected. Given the Company’s limited operating history, lack of sales, and its operating losses, there can be no assurance that it will be able to achieve or maintain profitability. Accordingly, these factors raise substantial doubt about the Company’s ability to continue as a going concern.
	The Company will depend almost exclusively on outside capital to complete the development of a business plan. Such outside capital will include proceeds from the issuance of equity securities and may include commercial borrowing. There can be no assurance that capital will be available as necessary to meet these development costs or, if the capital is available, that it will be on terms acceptable to the Company.
	The issuances of additional equity securities by the Company may result in a significant dilution in the equity interests of its current stockholders. Obtaining commercial loans, assuming those loans would be available, will increase the Company’s liabilities and future cash commitments.
	Interim Financial Statements
	These unaudited financial statements as of and for the six months ended December 31, 2013 and 2012, and for the period from October 4, 2010 (Inception) to December 31, 2013, reflect all adjustments which, in the opinion of management, are necessary to present fairly the financial position, results of operations and cash flows for the periods presented in accordance with the accounting principles generally accepted in the United States of America. All adjustments are of a normal recurring nature.
	These interim financial statements should be read in conjunction with the Company’s financial statements and notes thereto for the years ended June 30, 2013 and 2012 included in the Company’s Form 10-K filed with the United States Securities and Exchange Commission on October 15, 2013. The Company assumes that the users of the interim financial information herein have read, or have access to, the audited financial statements for the preceding period, and that the adequacy of additional disclosure needed for a fair presentation may be determined in that context. The results of operations for the six month period ended December 31, 2013 are not necessarily indicative of results for the entire year ending June 30, 2014.
	Use of Estimates
	In preparing financial statements in conformity with generally accepted accounting principles, management is required 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 financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates.
	Cash and Cash Equivalents
	The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. At December 31 and June 30, 2013, the Company had no cash and cash equivalents.
	Basic and Diluted Loss per Share
	The Company reports loss per share in accordance with FASB ASC 260 “Earnings per share”. The Company’s basic earnings per share are computed using the weighted average number of shares outstanding for the periods presented. Diluted earnings per share are computed based on the assumption that any dilutive options or warrants were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, the Company’s outstanding stock warrants are assumed to be exercised, and funds thus obtained were assumed to be used to purchase common stock at the average market price during the period. There were no dilutive instruments outstanding during the six months ended December 31, 2013 and the years ended June 30, 2013. However, if present, a separate computation of diluted loss per share would not have been presented, as these common stock equivalents would have been anti-dilutive due to the Company’s net loss.
	Fair Value of Financial Instruments
	Effective January 1, 2008, the Company adopted ASC 820, Fair Value Measurements and Disclosure (“ASC 820”) for assets and liabilities measured at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that require the use of fair value measurements, establishes a framework for measuring fair value and expands disclosure about such fair value measurements. The adoption of ASC 820 did not have an impact on the Company’s financial position or operating results, but did expand certain disclosures.
	ASC 820 defines fair value as the price that would be received upon sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below:
	Level 1: Observable inputs such as quoted market prices in active markets for identical assets or liabilities
	Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data
	Level 3: Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s own assumptions.
	The Company did not identify any assets and liabilities that are required to be presented on the condensed consolidated balance sheets at fair value in accordance with the relevant accounting standards.
	The carrying values of accounts payables and debts approximate their fair values due to the short maturities of these instruments.
	Related Party
	Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All transactions shall be recorded at fair value of the goods or services exchanged. Property purchased from a related party is recorded at the cost to the related party and any payment to or on behalf of the related party in excess of the cost is reflected as a distribution to related party.
	Income Taxes
	The Company accounts for income taxes under the provisions of Section 740-10-30 of the FASB Accounting Standards Codification, which is an asset and liability approach that requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in its financial statements or tax returns. The Company did not have any deferred tax assets or liabilities as of December 31 and June 30, 2013.
	Recently Issued Accounting Pronouncements
	In March 2013, the FASB issuedASU2013-05“Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity.”ASU 2013-05 addresses the accounting for the cumulative translation adjustment when a parent either sells part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business within a foreign entity. For public entities, the ASU is effective prospectively for fiscal years, and interim periods, within those years, beginning after December 15, 2013. Early adoption is permitted. The adoption of ASU 2013-05 is not expected to have a material impact on the Company’s financial statements.
	In July 2013, the FASB issued ASU 2013-11,“Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists.”ASU 2013-11 provides guidance on the presentation of unrecognized tax benefits related to any disallowed portion of net operating loss carryforwards, similar tax losses, or tax credit carryforwards, if they exist. ASU 2013-11 is effective for fiscal years beginning after December 15, 2013. The adoption of ASU 2013-11 is not expected to have a material impact on the Company’s financial statements.
	Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption. The Company does not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to its financial condition, results of operations, cash flows or disclosures.

DUE_TO_RELATED_PARTY

DUE TO RELATED PARTY	6 Months Ended
	Dec. 31, 2013
Related Party Transaction, Due from (to) Related Party, Current [Abstract]	'
Related Party Transaction Due from to Related Party	'
	NOTE 4—DUE TO RELATED PARTY
	The officer and director of the Company are involved in other business activities and may, in the future, become involved in other business opportunities. If a specific business opportunity becomes available, the officer and director of the Company may face a conflict in selecting between the Company and his other business interests. The Company has not formulated a policy for the resolution of such conflicts.
	On October 4, 2010, the Company issued 100,000,000 common shares to a former officer and director for cash consideration of $0.0001 per share, for net proceeds of $10,000.
	On January 18, 2011, the Company issued 50,000,000 common shares to its former officers and directors for cash consideration of $0.0001 per share, for net proceeds of $5,000.
	On May 16, 2011, the Company issued 1,000,000 common shares to a former officer and director for cash consideration of $0.0001per share, for net proceeds of $100.
	From time to time, the Company's officer advanced funds to the Company for working capital purposes. These advances are non-interest bearing, unsecured and payable on demand. At December 31 and June 30, 2013, the Company's due to related party balance amounted to $7,068 and $5,568, respectively.

STOCKHOLDERS_DEFICIENCY

STOCKHOLDERS' DEFICIENCY	6 Months Ended
	Dec. 31, 2013
Equity [Abstract]	'
Stockholders' Equity	'
	NOTE 5—STOCKHOLDERS’ DEFICIENCY
	The Company is authorized to issue 1,000,000,000 shares of $0.001 par value common stock and 50,000,000 shares of preferred stock, par value $0.001. All common stock shares have equal voting rights, are non-assessable and have one vote per share. Voting rights are not cumulative and, therefore, the holders of more than 50% of the common stock could, if they choose to do so, elect all of the directors of the Company.
	On October 4, 2010, the Company issued 100,000,000 common shares to an officer and director for cash consideration of $0.0001 per share, for net proceeds of $10,000.
	On January 18, 2011, the Company issued 50,000,000 common shares to its officers and directors for cash consideration of $0.0001 per share, for net proceeds of $4,988.
	On May 16, 2011, the Company issued 1,000,000 common shares to an officer and director for cash consideration of $0.0001 per share, for net proceeds of $100.
	In June 2012, the Company sold 5,500,000 shares of common shares for cash consideration of $0.001 per share, for gross proceeds of $5,500. The Company also incurred $9,084 of offering costs of which $5,160 remain unpaid and included in accounts payable as of June 30, 2012. The amount was fully paid off as of December 31, 2012. These shares were issued in August 2012.
	In July and August 2012, the Company sold 36,960,000 shares of common shares for cash consideration of $0.001 per share, for net proceeds of $36,713. These shares were issued in August 2012.

GOING_CONCERN

GOING CONCERN	6 Months Ended
	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Going Concern	'
	NOTE 6—GOING CONCERN
	As reflected in the accompanying financial statements, the Company is in the development stage with limited operations. The Company has a net loss of $65,445 from inception, a working capital deficit and stockholders’ deficiency of $18,628 and $8,831 at December 31 and June 30, 2013, and used $53,885 cash in operations from inception. This raises substantial doubt about its ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company’s ability to raise additional capital and implement its business plan. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Management intends to provide the Company with additional loans as needed and is seeking a merger target to implement its strategic plans. Management feels these actions provide the opportunity for the Company to continue as a going concern.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Basis Of Accounting	'
	Basis of Presentation
	The financial statements have been prepared on the basis of a going concern which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has a working capital deficiency of $18,628 and an accumulated deficit of $65,445 as of December 31, 2013 and has incurred significant losses since inception. Further losses are anticipated in the development of an intended business plan. If the Company is unable to obtain financing in the amounts and on terms deemed acceptable, the business and future success may be adversely affected. Given the Company’s limited operating history, lack of sales, and its operating losses, there can be no assurance that it will be able to achieve or maintain profitability. Accordingly, these factors raise substantial doubt about the Company’s ability to continue as a going concern.
	The Company will depend almost exclusively on outside capital to complete the development of a business plan. Such outside capital will include proceeds from the issuance of equity securities and may include commercial borrowing. There can be no assurance that capital will be available as necessary to meet these development costs or, if the capital is available, that it will be on terms acceptable to the Company.
	The issuances of additional equity securities by the Company may result in a significant dilution in the equity interests of its current stockholders. Obtaining commercial loans, assuming those loans would be available, will increase the Company’s liabilities and future cash commitments.
Interim Financial Report Policy	'
	Interim Financial Statements
	These unaudited financial statements as of and for the six months ended December 31, 2013 and 2012, and for the period from October 4, 2010 (Inception) to December 31, 2013, reflect all adjustments which, in the opinion of management, are necessary to present fairly the financial position, results of operations and cash flows for the periods presented in accordance with the accounting principles generally accepted in the United States of America. All adjustments are of a normal recurring nature.
	These interim financial statements should be read in conjunction with the Company’s financial statements and notes thereto for the years ended June 30, 2013 and 2012 included in the Company’s Form 10-K filed with the United States Securities and Exchange Commission on October 15, 2013. The Company assumes that the users of the interim financial information herein have read, or have access to, the audited financial statements for the preceding period, and that the adequacy of additional disclosure needed for a fair presentation may be determined in that context. The results of operations for the six month period ended December 31, 2013 are not necessarily indicative of results for the entire year ending June 30, 2014.
Use Of Estimates	'
	Use of Estimates
	In preparing financial statements in conformity with generally accepted accounting principles, management is required 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 financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates.
Cash And Cash Equivalents	'
	Cash and Cash Equivalents
	The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. At December 31 and June 30, 2013, the Company had no cash and cash equivalents.
Earnings Per Share	'
	Basic and Diluted Loss per Share
	The Company reports loss per share in accordance with FASB ASC 260 “Earnings per share”. The Company’s basic earnings per share are computed using the weighted average number of shares outstanding for the periods presented. Diluted earnings per share are computed based on the assumption that any dilutive options or warrants were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, the Company’s outstanding stock warrants are assumed to be exercised, and funds thus obtained were assumed to be used to purchase common stock at the average market price during the period. There were no dilutive instruments outstanding during the six months ended December 31, 2013 and the years ended June 30, 2013. However, if present, a separate computation of diluted loss per share would not have been presented, as these common stock equivalents would have been anti-dilutive due to the Company’s net loss.
Fair Value Of Financial Instruments	'
	Fair Value of Financial Instruments
	Effective January 1, 2008, the Company adopted ASC 820, Fair Value Measurements and Disclosure (“ASC 820”) for assets and liabilities measured at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that require the use of fair value measurements, establishes a framework for measuring fair value and expands disclosure about such fair value measurements. The adoption of ASC 820 did not have an impact on the Company’s financial position or operating results, but did expand certain disclosures.
	ASC 820 defines fair value as the price that would be received upon sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below:
	Level 1: Observable inputs such as quoted market prices in active markets for identical assets or liabilities
	Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data
	Level 3: Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s own assumptions.
	The Company did not identify any assets and liabilities that are required to be presented on the condensed consolidated balance sheets at fair value in accordance with the relevant accounting standards.
	The carrying values of accounts payables and debts approximate their fair values due to the short maturities of these instruments.
Related Party Transactions	'
	Related Party
	Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All transactions shall be recorded at fair value of the goods or services exchanged. Property purchased from a related party is recorded at the cost to the related party and any payment to or on behalf of the related party in excess of the cost is reflected as a distribution to related party.
Income Taxes	'
	Income Taxes
	The Company accounts for income taxes under the provisions of Section 740-10-30 of the FASB Accounting Standards Codification, which is an asset and liability approach that requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in its financial statements or tax returns. The Company did not have any deferred tax assets or liabilities as of December 31 and June 30, 2013.
Recently Issued Accounting Pronouncements	'
	Recently Issued Accounting Pronouncements
	In March 2013, the FASB issuedASU2013-05“Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity.”ASU 2013-05 addresses the accounting for the cumulative translation adjustment when a parent either sells part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business within a foreign entity. For public entities, the ASU is effective prospectively for fiscal years, and interim periods, within those years, beginning after December 15, 2013. Early adoption is permitted. The adoption of ASU 2013-05 is not expected to have a material impact on the Company’s financial statements.
	In July 2013, the FASB issued ASU 2013-11,“Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists.”ASU 2013-11 provides guidance on the presentation of unrecognized tax benefits related to any disallowed portion of net operating loss carryforwards, similar tax losses, or tax credit carryforwards, if they exist. ASU 2013-11 is effective for fiscal years beginning after December 15, 2013. The adoption of ASU 2013-11 is not expected to have a material impact on the Company’s financial statements.
	Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption. The Company does not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to its financial condition, results of operations, cash flows or disclosures.

ORGANIZATION_BUSINESS_AND_OPER1

ORGANIZATION, BUSINESS AND OPERATIONS (Narrative) (Details) (USD $)	1 Months Ended	0 Months Ended
	Feb. 21, 2013	Jan. 07, 2013
		Mr.Wenping Luo
		Share Acquired
Business Description And Basis Of Presentation [Line Items]	'	'
Common stock share acquired	'	151,000,000
Common stock percentage acquired	'	78.05%
Forward Split	'10 new for one (1)	'
Change in common stock issued and outstanding as a result of forward stock split	193,460,000	'
Change in authorized share capital	'authorized share capital increased from 100,000,000 to 1,000,000,000 common shares	'
Stockholders Equity Note Changes In Capital Structure Par Value Per Share	$0.00	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) (USD $)	Dec. 31, 2013
Accounting Policies [Line Items]	'
Working Capital Deficiency	$18,628
Retained Earnings (Accumulated Deficit), Total	$65,445

DUE_TO_RELATED_PARTY_Narrative

DUE TO RELATED PARTY (Narrative) (Details) (USD $)	Dec. 31, 2013	Jun. 30, 2013	Jun. 30, 2012	Aug. 31, 2012	16-May-11	Jan. 18, 2011	Oct. 05, 2010	Sep. 30, 2013
			Common Stock	Common Stock	Officers And Director	Officers And Director	Officers And Director	Officers And Director
					Common Stock	Common Stock	Common Stock	Common Stock
Related Party Transaction [Line Items]	'	'	'	'	'	'	'	'
Common shares issued for cash, Shares	'	'	5,500,000	36,960,000	1,000,000	50,000,000	100,000,000	100,000,000
Sale of stock price per share	'	'	$0.00	$0.00	$0.00	$0.00	$0.00	'
Net proceeds from sale of common stock	'	'	'	$36,713	$100	$5,000	$10,000	$10,000
Due to related party	$7,068	$5,568	'	'	'	'	'	'

STOCKHOLDERS_DEFICIENCY_Narrat

STOCKHOLDERS' DEFICIENCY (Narrative) (Details) (USD $)

1 Months Ended

6 Months Ended

12 Months Ended

1 Months Ended

2 Months Ended

12 Months Ended

0 Months Ended

36 Months Ended

Jun. 30, 2012

Dec. 31, 2013

Jun. 30, 2013

Jun. 30, 2012

Jun. 30, 2012

Aug. 31, 2012

Jun. 30, 2013

Jun. 30, 2012

16-May-11

Jan. 18, 2011

Oct. 05, 2010

Sep. 30, 2013

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Officers And Director

Officers And Director

Officers And Director

Officers And Director

Equity [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

Common Stock, shares authorized

'

1,000,000,000

1,000,000,000

'

'

'

'

'

'

'

'

'

Common Stock, par value

'

$0.00

$0.00

'

'

'

'

'

'

'

'

'

Preferred stock, shares authorized

'

50,000,000

50,000,000

'

'

'

'

'

'

'

'

'

Preferred stock, par value

'

$0.00

$0.00

'

'

'

'

'

'

'

'

'

Common stock voting rights

'

'All common stock shares have equal voting rights, are non-assessable and have one vote per share. Voting rights are not cumulative and, therefore, the holders of more than 50% of the common stock could, if they choose to do so, elect all of the directors of the Company.

'

'

'

'

'

'

'

'

'

'

Common shares issued for cash, Shares

'

'

'

'

5,500,000

36,960,000

'

'

1,000,000

50,000,000

100,000,000

100,000,000

Net proceeds from sale of common stock

'

'

'

'

'

$36,713

'

'

$100

$5,000

$10,000

$10,000

Gross proceeds from sale of common stock

'

'

'

'

5,500

'

'

'

'

'

'

'

Sale of stock price per share

'

'

'

'

$0.00

$0.00

'

$0.00

$0.00

$0.00

$0.00

'

Offering Costs

9,084

'

9,391

1,352

'

'

0

0

'

'

'

'

Accounts payable

$5,160

$11,560

$3,263

$5,160

'

'

'

'

'

'

'

'

GOING_CONCERN_Narrative_Detail

GOING CONCERN (Narrative) (Details) (USD $)	3 Months Ended		6 Months Ended		9 Months Ended	12 Months Ended		39 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Jun. 30, 2011	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2013	Oct. 03, 2010
Going Concern [Line Items]	'	'	'	'	'	'	'	'	'
Net loss	($1,500)	($26,253)	($9,797)	($31,170)	($12)	($40,001)	($15,635)	($65,445)	'
Stockholders Equity Attributable to Parent	-18,628	'	-18,628	'	15,088	-8,831	3,541	-18,628	0
Net Cash Provided by (Used in) Operating Activities	'	'	($1,500)	($42,510)	'	'	'	($53,885)	'