Jishanye (JSHYD) 10-K 14 Apr 16 2015 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 31, 2016	Jun. 30, 2015
Document And Entity Information [Abstract]
Entity Registrant Name	Jishanye, Inc.
Entity Central Index Key	1,569,737
Trading Symbol	jshy
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding		60,300,001
Entity Public Float			$ 55,600,000
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 1,041,119	$ 12,387
Accounts and notes receivable	1,466
Inventories	4,985
Prepaid expenses and other current assets	10,232	1,664
Assets of discontinued operations		870
Total current assets	1,057,802	14,921
Rental deposits	9,696
Total assets	1,067,498	14,921
Current liabilities:
Accounts payable	9,141
Accrued expenses and other payables	100,572	108,237
Short-term debt - related parties	455,489	158,938
Deferred income	4,247
Liabilities of discontinued operations		6,462
Total current liabilities	$ 569,449	$ 273,637
Commitments and contingencies
Stockholders' equity (deficit):
Common stock, $0.0001 par value; 100,000,000 shares authorized, 60,300,001 and 12,500,001 shares issued and outstanding as of December 31, 2015 and 2014, respectively	$ 6,030	$ 1,250
Additional paid-in capital	1,092,990	98,750
Accumulated other comprehensive income (loss)	6,391	(25)
Accumulated deficit	(607,362)	(358,691)
Total stockholders' equity (deficit)	498,049	(258,716)
Total liabilities and stockholders' equity (deficit)	$ 1,067,498	$ 14,921

Consolidated Balance Sheets _Pa

Consolidated Balance Sheets [Parenthetical] - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Common stock par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares, issued	60,300,001	12,500,001
Common stock, shares, outstanding	60,300,001	12,500,001

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Revenues	$ 203,802	$ 16,500
Cost of revenues	171,052
Gross profit	32,750	16,500
Operating expenses:
Selling	32,584
General and administrative	253,333	137,185
Total operating expense	285,917	137,185
Loss from operations	(253,167)	(120,685)
Other income (expense):
Interest income	18	119
Other income	4,478
Loss from sale of property and equipment		(1,546)
Total other income (expense)	4,496	(1,427)
Loss before tax and discontinued operation	$ (248,671)	$ (122,112)
Income taxes
Loss from continuing operations	$ (248,671)	$ (122,112)
Loss from discontinued operations		(23,724)
Net loss	(248,671)	(145,836)
Other comprehensive income (loss)
Foreign currency translation gain (loss)	6,416	(109)
Total comprehensive loss	$ (242,255)	$ (145,945)
Weighted average number of shares outstanding:
Basic and diluted (In Shares)	39,346,576	12,500,001
Loss per share: Basic and diluted
From continuing operations (in dollars per share)	$ (0.01)	$ (0.01)
From discontinued operations (in dollars per share)	0	0
Net loss per share (in dollars per share)	$ (0.01)	$ (0.01)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Deficit - USD ($)	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Income (Loss)	Accumulated Deficit	Total
Balance at Dec. 31, 2013	$ 1,250	$ 98,750	$ 84	$ (212,855)	$ (112,771)
Balance (in shares) at Dec. 31, 2013	12,500,001
Foreign currency translation loss (gain)			(109)		(109)
Net loss				(145,836)	(145,836)
Balance at Dec. 31, 2014	$ 1,250	98,750	(25)	(358,691)	(258,716)
Balance (in shares) at Dec. 31, 2014	12,500,001
Issuance of common stock	$ 4,780	994,240			999,020
Issuance of common stock (in shares)	47,800,000
Foreign currency translation loss (gain)			6,416		6,416
Net loss				(248,671)	(248,671)
Balance at Dec. 31, 2015	$ 6,030	$ 1,092,990	$ 6,391	$ (607,362)	$ 498,049
Balance (in shares) at Dec. 31, 2015	60,300,001

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities
Net loss	$ (248,671)	$ (145,836)
Loss from discontinued operations		23,724
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation		491
Loss from sale of property and equipment		1,546
Changes in operating assets and liabilities
Accounts and notes receivable	(1,519)
Inventories	(4,301)
Prepaid expenses and other current assets	(19,003)	5,947
Accounts payable	9,476
Accrued expense and other payables	(16,837)	102,532
Deferred income	4,402
Net cash used in continuing operations	(276,453)	(11,596)
Net cash used in discontinued operations		(18,132)
Net cash used in operating activities	(276,453)	(29,728)
Cash flows from investing activities
Proceeds from sale of property and equipment		29,584
Net cash provided by investing activities		29,584
Cash flows from financing activities
Proceeds from issuance of common stock	999,020
Proceeds from short-term debt - related parties	307,829	9,438
Net cash provided by financing activities	1,306,849	9,438
Effect of foreign exchange translation on cash and cash equivalents	(1,664)	(1,091)
Net increase in cash	1,028,732	8,203
Cash and cash equivalents, beginning of year	12,387	4,184
Cash and cash equivalents, end of year	$ 1,041,119	$ 12,387
Supplemental disclosure of cash flows information:
Interest paid
Income taxes paid

Organization and Basis of Prese

Organization and Basis of Presentation	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Basis of Presentation	Note 1 – Organization and Basis of Presentation Jishanye, Inc. (“Jishanye” or the “Company”) is a Delaware corporation incorporated on April 12, 2012 under the name of Yambear Bio-tech, Inc. The Company changed its corporate name to Jishanye, Inc. on October 25, 2013. The Company established a wholly-owned subsidiary, Jishanye (Taiwan), Inc. (“Jishanye Taiwan”), a Taiwan limited liability company on August 17, 2012. On September 30, 2015, the Company formed a wholly-owned subsidiary, Hongkong Jishanye Limited (“Jishanye HK”), in Hong Kong. Jishanye HK is a limited liability company which the Company formed to hold the equity investment in its proposed business activities in the People’s Republic of China. Jishanye HK has not commenced operations. The Company, through its subsidiary, provides providing funeral management services to families. During the second half of 2015, the Company expanded the funeral management business by increasing its personnel, renting premises for funeral parlors and expanding our range of services. The Company began to generate revenue from funeral management services in the third quarter of 2015. Funeral management services business in Taiwan include a range of services to grieving families, which include providing a place for mourners to visit, maintaining the body during the mourning period in a manner consistent with both religious and cultural practices. In Taiwan, funeral parlors offer different services. One type of funeral parlor, known as a binyiguan, is a funeral parlor in the traditional sense and these funeral parlors hold the body of the deceased and prepare the body for burial or cremation. The other type is a litang, which similar to a small scale auditorium. Although the body may be brought to the litang for a short period of time, usually for no more than 1 to 2 hours on any particular day, the litang provides a place for friends and relatives to visit the family of the deceased, without the presence of the body. The Company’s funeral parlors are of the litang variety, and the Company does not maintain the body during the mourning period or prepare the body for burial or cremation at its funeral parlors. The Company’s funeral management services include providing the necessary setting and personnel to meet the grieving family’s religious and cultural preferences. Prior to June 2014, the Company’s principal business was the sale of enzyme products to the public in Taiwan. In October 2015, the Company discontinued the enzyme product business, and the results of such business are reflected as a discontinued operation in our consolidated financial statements.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 – Summary of Significant Accounting Policies Basis of Presentation The accompanying consolidated financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The Company’s functional currency is the United States Dollars (“$” or “United States dollar”) and the functional currency of the Company’s operating subsidiary is the New Taiwanese Dollar (“NTD”). The accompanying consolidated financial statements are presented in United States dollars. Principles of Consolidation The accompanying consolidated financial statements include the financial statements of Jishanye and its wholly-owned subsidiary, Jishanye Taiwan. All significant intercompany transactions and balances were eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Specific estimates include the collectability of accounts receivable and the valuation of inventory and deferred income tax. Actual results could differ from those estimates. Foreign Currency Translation The Company’s reporting currency is the U.S. dollar. Its functional currency is the U.S. dollar, and the functional currency of its operating subsidiary is the NTD. For its subsidiary, results of operations and cash flows are translated at average exchange rates during the period, assets and liabilities are translated at the unified exchange rate at the end of the period, and equity is translated at historical exchange rates. As a result, amounts relating to assets and liabilities reported on the statements of cash flows may not necessarily agree with the changes in the corresponding balances on the balance sheets. Translation adjustments resulting from the process of translating the local currency financial statements into U.S. dollars are included in determining comprehensive income. The cumulative translation adjustment and effect of exchange rate changes on cash for the years ended December 31, 2015 and 2014 was $6,416 and $(109), respectively. Transactions denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing on the transaction dates. Assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing at the balance sheet date with any transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the results of operations as incurred. All of our revenue transactions are transacted in the functional currency of the operating subsidiary. We do not enter into any material transaction in foreign currencies. Transaction gains or losses have not had, and are not expected to have, a material effect on the results of our operations. Asset and liability accounts at December 31, 2015 and 2014 were translated at NTD30.03 to $1.00 and at NTD31.46 to $1.00, respectively, which were the exchange rates on the balance sheet dates. Equity accounts were stated at their historical rate. The average translation rates applied to the statements of income for the years ended December 31, 2015 and 2014 were NTD31.50 to $1.00 and NTD33.00 to $1.00, respectively. Cash flows from our operations are calculated based upon the local currencies using the average translation rate. Translation adjustments resulting from this process are charged or credited to Other Comprehensive Income (Loss). Cash and Cash Equivalents Cash and cash equivalents include cash in hand and on deposit with banks. Accounts and Notes Receivable Accounts receivable are recorded at the invoiced amount, net of allowances for doubtful accounts and sales returns. Management reviews the composition of accounts receivable and analyzes historical bad debts, customer concentration, customer credit worthiness, current economic trends and changes in customer payment patterns to determine if the allowance for doubtful accounts is adequate. An estimate for doubtful accounts is made when collection of the full amount is no longer probable. Delinquent account balances are written-off after management has determined that the likelihood of collection is not probable and known bad debts are written off against the allowance for doubtful accounts when identified. As of December 31, 2015 and 2014, there was no allowance for uncollectible accounts receivable. Notes receivable are promissory notes issued by the banks to make payment on behalf of trade debtors. The Company does not provide allowance for notes receivable in the absence of bad debt experience and the high credit quality of the banks. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentration of credit risk consist principally of accounts receivable. Credit risk concentration with respect to accounts receivables is reduced because a diverse number of customers make up the Company’s customer base. Inventories Inventory is stated at the lower of cost or market, with cost determined by using the average cost method. Management compares the cost of inventory with its market value and an allowance is made to write down inventory to market value, if lower. As of December 31, 2015 and 2014, the Company had finished goods for the continuing operation of $4,985 and nil, respectively. Fair Value of Financial Instruments The Company’s financial instruments primarily consist of cash and cash equivalents, accounts and notes receivable, accounts payable, other payables, and short-term debt from related parties. As of the balance sheet dates, the estimated fair value of these financial instruments were not materially different from their carrying values as presented due to the short maturities of these instruments. The fair value measurement accounting standard defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The three levels are defined as follows: • Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. • Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. • Level 3 inputs to the valuation methodology are unobservable and significant to the fair value. Comprehensive Income (Loss) U.S. GAAP generally requires that recognized revenue, expenses, gains and losses be included in net income or loss. Although certain changes in assets and liabilities are reported as separate components of the equity section of the consolidated balance sheet, such items, along with net income or loss, are components of comprehensive income or loss. The components of other comprehensive income or loss consist of foreign currency translation adjustments. Revenue Recognition Service revenue is recognized when persuasive evidence of an arrangement exists, service has been provided, the fee is fixed or determinable, and collectability is probable. Payments received before all of the relevant criteria for revenue recognition are satisfied are recorded as advances from customers. Rental income relates to the rental of mounting halls and memorial tablets at the Company’s funeral parlors which is recognized on a straight-line basis over the terms of the respective leases. In accordance with the Company’s standard lease terms, rental payments of memorial tablets are generally payable yearly. Deferred income represents the cumulative difference between rental revenue as recorded on a straight line basis and rents received from the tenants. As of December 31, 2015, the deferred income is $4,247. There was no deferred income at December 31, 2014. Income Taxes The Company accounts for income taxes in accordance with the accounting standard issued by the Financial Accounting Standard Board (“FASB”) for income taxes. Under the asset and liability method as required by this accounting standard, deferred income taxes are recognized for the tax consequences of temporary differences by applying enacted statutory tax rates applicable to future years to differences between the financial statement carrying amounts and the tax bases of existing assets and liabilities. The charge for taxation is based on the results for the reporting period as adjusted for items which are non-assessable or disallowed. It is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date. The effect on deferred income taxes of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is recognized if it is more likely than not that some portion, or all of, a deferred tax asset will not be realized. Under the accounting standard regarding accounting for uncertainty in income taxes, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. U.S. GAAP also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosures and transition. Operating Leases Leases where substantially all the rewards and risks of ownership of assets remain with the leasing company are accounted for as operating leases. Payments made under operating leases are charged to the statements of income on a straight-line basis over the lease periods. Basic and Diluted (Loss) Per Share Basic (loss) per share of common stock is computed by dividing net income (loss) available to common stockholders (numerator) by the weighted average number of shares of common stock outstanding (denominator) during the year. Diluted earnings per share gives effect to all dilutive potential shares of common stock outstanding during the year using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted earnings per share, the average stock price for the year is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Dilutive potential shares are excluded from the computation of diluted earnings per share if their effect is anti-dilutive. There were no options, warrants or other instruments convertible into common stock outstanding for the fiscal year ended December 31, 2015 and 2014; therefore, basic and diluted earnings or loss per share of common stock are the same. The following is a reconciliation of the basic and diluted earnings per share computation: Year ended December 31, 2015 2014 Loss from continuing operations, net of taxes $ (248,671 ) $ (122,112 ) Loss from discontinued operations, net of taxes - (23,724 ) Net loss $ (248,671 ) $ (145,836 ) Weighted average number of shares outstanding: Basic and diluted 39,346,576 12,500,001 Loss per share: Basic and diluted From continuing operations $ (0.01 ) $ (0.01 ) From discontinued operations (0.00 ) (0.00 ) Basic and diluted $ (0.01 ) $ (0.01 ) Recent Accounting Pronouncements In August 2014, the FASB issued Presentation of Financial Statements — Going Concern. This standard requires management to evaluate for each annual and interim reporting period whether it is probable that the reporting entity will not be able to meet its obligations as they become due within one year after the date that the financial statements are issued. If the entity is in such a position, the standard provides for certain disclosures depending on whether or not the entity will be able to successfully mitigate its going concern status. This guidance is effective for annual periods ending after December 15, 2016 and interim periods within annual periods beginning after December 15, 2016. Early application is permitted. The Company does not anticipate that this adoption will have a significant impact on its consolidated financial position, results of operations, or cash flows. The FASB has issued Accounting Standards Update ("ASU") No. 2014-09, Revenue from Contracts with Customers. This ASU supersedes the revenue recognition requirements in Accounting Standards Codification 605 - Revenue Recognition and most industry-specific guidance throughout the Codification. The standard requires that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. This ASU is effective on January 1, 2017 and should be applied retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying the ASU recognized at the date of initial application. In August 2015, the FASB issued ASU No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date. The amendment in this ASU defers the effective date of ASU No. 2014-09 for all entities for one year. Public business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in ASU 2014-09 to annual reporting periods beginning December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 31, 2016, including interim reporting periods within that reporting period. The Company is in the process of evaluating the impact of adoption of this guidance on the consolidated financial statements. The FASB has issued ASU No. 2014-12, Compensation - Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. This ASU requires that a performance target that affects vesting, and that could be achieved after the requisite service period, be treated as a performance condition. As such, the performance target should not be reflected in estimating the grant date fair value of the award. This update further clarifies that compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered. The amendments in this ASU are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. The adoption of this standard is not expected to have a material impact on the Company's consolidated financial position, results of operations, or cash flows. In February 2015, the FASB issued ASU 2015-02, “Consolidation (Topic 810) - Amendments to the Consolidation Analysis”, which provides guidance for reporting entities that are required to evaluate whether they should consolidate certain legal entities. In accordance with ASU 2015-02, all legal entities are subject to reevaluation under the revised consolidation model. ASU 2015-02 is effective for public business entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2015. Early adoption is permitted. The Company does not anticipate that this adoption will have a significant impact on its consolidated financial position, results of operations, or cash flows. In July 2015, the FASB issued ASU 2015-11, Inventory, which requires an entity to measure inventory within the scope at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The effective date for the standard is for fiscal years beginning after December 15, 2016. Early adoption is permitted. The Company does not anticipate that this adoption will have a significant impact on its consolidated financial position, results of operations, or cash flows. In September 2015, the FASB issued ASU No. 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments. To simplify the accounting for adjustments made to provisional amounts recognized in a business combination, the amendments eliminate the requirement to retrospectively account for those adjustments. For public business entities, the amendments are effective for fiscal years beginning after December 15, 2015, including interim periods within those fiscal years. For all other entities, the amendments in this update are effective for fiscal years beginning after December 15, 2016, and interim periods within fiscal years beginning after December 15, 2017. The amendments should be applied prospectively to adjustments to provisional amounts that occur after the effective date with earlier application permitted for financial statements that have not been issued. The Company does not anticipate that this adoption will have a significant impact on its consolidated financial position, results of operations, or cash flows. In November 2015, the FASB issued ASU No. 2015-17, : In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). The new standard establishes a right-of-use (“ROU”) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company is in the process of evaluating the impact of adoption of this ASU on the consolidated financial statements.

Discontinued operations

Discontinued operations	12 Months Ended
	Dec. 31, 2015
Discontinued Operations and Disposal Groups [Abstract]
Discontinued operations	Note 3 – Discontinued Operations In June 2014, the Company changed its business from selling enzyme products to engaging in the business of funeral management services, and the only revenues from the enzyme products operation subsequent to June 2014 represented sales of inventory on hand. On October 2, 2015, the Company determined to completely cease the enzyme products operations. Thereafter, the Company was engaged in one single operating segment consisting of funeral management service in Taiwan. The enzyme products operations have been segregated and reported as discontinued operations for all the periods presented in the Company’s consolidated financial statements. The carrying amounts of the major classes of assets and liabilities of the discontinued operation as of December 31, 2014 were as follows: Inventories $ 870 Current assets 870 Total assets 870 Accrued expenses and other payables (5,361 ) Accrued expenses and other payables - related party (1,101 ) Current liabilities (6,462 ) Total liabilities $ (6,462 ) Summary of the operating results for the year end December 31, 2014 from discontinued operation were as follows: Year ended December 31, 2014 Net revenue from discontinued operation $ 1,556 Loss on discontinued operations, net of tax $ (23,724 )

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	12 Months Ended
	Dec. 31, 2015
Prepaid Expense and Other Assets, Current [Abstract]
Prepaid Expenses and Other Current Assets	Note 4 – Prepaid Expenses and Other Current Assets The Company’s prepaid expenses and other current assets consisted of the following: December 31, 2015 2014 Rental deposits $ 12,120 $ - Other prepayments 7,808 1,664 19,928 1,664 Less: Rental deposits - non-current assets (9,696 ) - Prepaid expenses and other current assets $ 10,232 $ 1,664

Short-term Debt - Related Parti

Short-term Debt - Related Parties	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Short-term Debt - Related Parties	Note 5 – Short-term Debt – Related Parties The Company’s short-term debt from related parties consisted of the following: December 31, 2015 2014 Loans from former related party $ 149,500 $ 149,500 Loans from chief executive officer 145,440 - Loans from Taiwan Life, Inc. 151,459 - Loans from Taiwan Life Funeral Enterprises Ltd. 9,090 9,438 $ 455,489 $ 158,938 The Company’s chief executive officer is chairman of and owns a 20% equity interest in Taiwan Life, Inc. The Company’s chief executive officer is chairman of and owns a 45% equity interest in Taiwan Life Funeral Enterprises Ltd. All of these loans are interest free, unsecured and are payable on demand.

Accrued Expenses and Other Paya

Accrued Expenses and Other Payables	12 Months Ended
	Dec. 31, 2015
Payables and Accruals [Abstract]
Accrued Expenses and Other Payables	Note 6 – Accrued Expenses and Other Payables The Company’s accrued expenses and other payables consisted of the following: December 31, 2015 2014 Accrued professional fees $ 66,050 $ 108,237 Accrued staff costs and staff benefits 26,225 - Accrued subcontracting costs 4,303 - Value added tax and miscellaneous taxes payables 695 - Others 3,299 - $ 100,572 $ 108,237

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2015
Stockholders' Equity Note [Abstract]
Stockholders' Equity	Note 7 – Stockholders’ Equity On June 9, 2015, the Company issued a total of 47,800,000 shares of common stock for a total cash consideration of $999,020, or $0.0209 per share. The Company’s chief executive officer and a company controlled by the chief executive officer purchased 40,560,000 of these shares. As a result of the stock purchase, the chief executive’s beneficial ownership in the Company’s common stock increased from approximately 10% to approximately 69%.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Note 8 – Income Taxes Jishanye is a holding company with no business other than holding an equity interest of Jishanye Taiwan. Jishanye is subject to income tax in United States with a statutory income tax rate of 34%. Jishanye Taiwan is subject to income tax in Taiwan with a statute income tax rate of 17%. Jishanye HK, which has not commenced operations, is subject to a profits tax in Hong Kong with a statutory income tax rate of 16.5%. No provision for income taxes has been recognized for the fiscal year ended December 31, 2015 and 2014 as the Company, Jishanye Taiwan and Jishanye HK did not incur any assessable income for the year. The following table reconciles the U.S. statutory rates to the Company’s effective tax rate for the years ended December 31, 2015 and 2014: 2015 2014 U.S. Statutory rates 34.0 % 34.0 % Foreign income not recognized in USA (34.0 ) (34.0 ) Taiwan income taxes 17.0 17.0 Valuation allowance (17.0 ) (17.0 ) Effective income taxes - % - % The Company has tax losses that may be applied against future taxable income. The potential tax benefits arising from these loss carry forwards, which expire beginning the year 2025 through 2035, are offset by a valuation allowance due to the uncertainty of profitable operations in the future. As of December 31, 2015 and 2014, the Company had net operating losses carryforward of $248,671 and $358,691, respectively. Tax effects of temporary differences that give rise to significant portions of the deferred tax assets at December 31, 2015 and 2014 are presented below: 2015 2014 Deferred tax asset Net operating loss carry forwards $ 94,564 $ 83,214 Less: valuation allowance (94,564 ) (83,214 ) Net deferred tax asset $ - $ -

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions	Note 9 – Related Party Transactions Pursuant to an employment agreement between the Company and its former chief executive and financial officer, dated September 1, 2012, the former chief executive and financial officer earned a salary of NTD 32,000 (approximately $1,100) per month, which was subsequently increased to NTD 35,000 (approximately $1,133). The agreement provides that either party may terminate the agreement with at least 30 days prior notice. This agreement was terminated in July 2015. The Company incurred salary of $6,615 and $13,907 for the year ended December 31, 2015 and 2014, respectively. During the year ended December 31, 2015, the Company also incurred referral commissions of $711 and $403 to the chief executive officer and a director of Jishanye Taiwan, respectively. No commissions were paid in the year ended December 31, 2014. See Note 10 in connection with lease transactions with related parties.

Commitments and contingencies

Commitments and contingencies	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and contingencies	Note 10 – Commitments and Contingencies Operating leases On May 27, 2015, the Company leased the premises for a funeral parlor under a five-year lease agreement, for the period from June 1, 2015 to May 1, 2020 with an initial monthly rental of NTD 155,000 (approximately $4,697), which increases to NTD 157,550 (approximately $4,774) on June 1, 2017 and to NTD 160,177 (approximately $4,853) on June 1, 2019. Pursuant to the lease agreement, a company of which the Company’s chief executive officer is chairman and in which he holds a 20% equity interest issued a promissory note to guarantee the payment of NTD 500,000 (approximately $15,150) as security in the event the Company terminates the lease prior to expiration. On August 1, 2015, the Company leased premises for another funeral parlor under a lease agreement with a one year term, for the period from August 1, 2015 to July 1, 2016 with a monthly rental of NTD 40,000 (approximately $1,212). During the third quarter of 2015, the Company leased three office premises from related parties for five-year terms. The Company leased offices from its chief executive officer at a monthly rental of NTD 15,000 (approximately $455), from a company in which the chief executive officer is chairman and holds a 20% equity interest, at a monthly rental of NTD 10,000 (approximately $303), and from a director of its subsidiary for a monthly rental NTD 15,000 (approximately $455). Total rental expenses for the year end December 31, 2015 was $47,025, of which $6,606 was paid to related parties. There was no rental expense in the year ended December 31, 2014. The minimum future lease payments for the next five years and thereafter are as follows: Year ending December 31: Related parties Unrelated parties Total 2016 $ 14,544 $ 64,842 $ 79,386 2017 14,544 56,899 71,443 2018 14,544 57,285 71,829 2019 14,544 57,842 72,386 2020 8,181 19,413 27,594 $ 66,357 $ 256,281 $ 322,638 Contingencies The Company has obtained the relevant government approval to operate funeral management business in Taiwan, although it does not have permits for its funeral parlors. Funeral parlors in Taiwan, including the ones operated by the Company, are generally unable to comply with the strict statutory requirements, for example, about the locations of funeral parlors relative to other public facilities like schools and hospitals. The non-compliance may result in fines and suspension of business. Although the potential penalties for violation of these regulations may be significant, the Company believes that non-compliance would not have significant impact on the Company’s operations or its operating results.

Segment Reporting

Segment Reporting	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
Segment Reporting	Note 11 - Segment Reporting The Company measures segment loss as loss from continuing operations less depreciation and amortization. The reportable segments are components of the Company which offer different products or services and are separately managed, with separate financial information available that is separately evaluated regularly by the Company’s CEO in determining the performance of the business. Prior to January 1, 2015, the Company operated in two operating and reporting segments, enzymes products trading and funeral management services. The enzymes products trading business segment completely ceased in October 2015, as a result of which it has been classified as a discontinued operation for all periods presented. As of December 31, 2015 and 2014, funeral management services is the Company’s only operating segment. The Company does not have material long-lived assets located in countries other than Taiwan, and the Company’s revenue is generated solely from services rendered in Taiwan during the years ended December 31, 2015 and 2014.

Concentration of Risks

Concentration of Risks	12 Months Ended
	Dec. 31, 2015
Risks and Uncertainties [Abstract]
Concentration of Risks	Note 12 - Concentration of Risks The Company’s operations are carried out in Taiwan and its operations in Taiwan are subject to specific considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic and legal environments and foreign currency exchange and the enforcement of regulations relating to the operation of funeral parlors. The Company’s results may be adversely affected by changes in government policies regarding laws and regulations, anti-inflationary measures, currency conversion and remittance abroad, and rates and methods of taxation, among other things. Financial instruments that subject the Company to a concentration of credit risk consist of cash and accounts and notes receivable. The Company maintains balances at financial institutions located in Taiwan. From time-to-time, cash balances in Taiwan may exceed the deposit insurance limits of NTD 3 million (approximately $90,900) for the banks and financial institutions located in Taiwan. As of December 31, 2015 and 2014, the Company had deposits in excess of insured limits totaling $942,310 and nil, respectively. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant risks to the cash in its bank accounts. During the year ended December 31, 2015, none of the Company’s customers has contributed 10% or more of the Company’s total revenues. During the year ended December 31, 2014, one customer accounted for all of the Company’s revenues. One major vendor provided approximately18% of total purchases by the Company during the year ended December 31, 2015. The Company had no accounts payable due to these vendors as of December 31, 2015. There were no purchases by the Company for the continuing operation during the year ended December 31, 2014.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
Subsequent events	Note 13. Subsequent Events On April 11, 2016, the Company entered into employment agreements with Mr. Chun-Hao Chang, its chief executive officer, and Ms. Mei-Chun Lin, its chief financial officer, pursuant to which the Company will pay Mr. Chang an annual salary of NTD1,200,000, or approximately $36,400, and pay Ms. Lin an annual salary of NTD600,000, or approximately $18,200. The agreements have a term commencing April 11, 2016 through April 30, 2019 and continuing on a year-to-year basis thereafter unless terminated by either party on written notice given not later than 90 days prior to the expiration of the initial term or any one-year extension.

Summary of Significant Accoun20

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The Company’s functional currency is the United States Dollars (“$” or “United States dollar”) and the functional currency of the Company’s operating subsidiary is the New Taiwanese Dollar (“NTD”). The accompanying consolidated financial statements are presented in United States dollars.
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the financial statements of Jishanye and its wholly-owned subsidiary, Jishanye Taiwan. All significant intercompany transactions and balances were eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Specific estimates include the collectability of accounts receivable and the valuation of inventory and deferred income tax. Actual results could differ from those estimates.
Foreign Currency Translation	Foreign Currency Translation The Company’s reporting currency is the U.S. dollar. Its functional currency is the U.S. dollar, and the functional currency of its operating subsidiary is the NTD. For its subsidiary, results of operations and cash flows are translated at average exchange rates during the period, assets and liabilities are translated at the unified exchange rate at the end of the period, and equity is translated at historical exchange rates. As a result, amounts relating to assets and liabilities reported on the statements of cash flows may not necessarily agree with the changes in the corresponding balances on the balance sheets. Translation adjustments resulting from the process of translating the local currency financial statements into U.S. dollars are included in determining comprehensive income. The cumulative translation adjustment and effect of exchange rate changes on cash for the years ended December 31, 2015 and 2014 was $6,416 and $(109), respectively. Transactions denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing on the transaction dates. Assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing at the balance sheet date with any transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the results of operations as incurred. All of our revenue transactions are transacted in the functional currency of the operating subsidiary. We do not enter into any material transaction in foreign currencies. Transaction gains or losses have not had, and are not expected to have, a material effect on the results of our operations. Asset and liability accounts at December 31, 2015 and 2014 were translated at NTD30.03 to $1.00 and at NTD31.46 to $1.00, respectively, which were the exchange rates on the balance sheet dates. Equity accounts were stated at their historical rate. The average translation rates applied to the statements of income for the years ended December 31, 2015 and 2014 were NTD31.50 to $1.00 and NTD33.00 to $1.00, respectively. Cash flows from our operations are calculated based upon the local currencies using the average translation rate. Translation adjustments resulting from this process are charged or credited to Other Comprehensive Income (Loss).
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash in hand and on deposit with banks.
Accounts and Notes Receivable	Accounts and Notes Receivable Accounts receivable are recorded at the invoiced amount, net of allowances for doubtful accounts and sales returns. Management reviews the composition of accounts receivable and analyzes historical bad debts, customer concentration, customer credit worthiness, current economic trends and changes in customer payment patterns to determine if the allowance for doubtful accounts is adequate. An estimate for doubtful accounts is made when collection of the full amount is no longer probable. Delinquent account balances are written-off after management has determined that the likelihood of collection is not probable and known bad debts are written off against the allowance for doubtful accounts when identified. As of December 31, 2015 and 2014, there was no allowance for uncollectible accounts receivable. Notes receivable are promissory notes issued by the banks to make payment on behalf of trade debtors. The Company does not provide allowance for notes receivable in the absence of bad debt experience and the high credit quality of the banks.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentration of credit risk consist principally of accounts receivable. Credit risk concentration with respect to accounts receivables is reduced because a diverse number of customers make up the Company’s customer base.
Inventories	Inventories Inventory is stated at the lower of cost or market, with cost determined by using the average cost method. Management compares the cost of inventory with its market value and an allowance is made to write down inventory to market value, if lower. As of December 31, 2015 and 2014, the Company had finished goods for the continuing operation of $4,985 and nil, respectively.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company’s financial instruments primarily consist of cash and cash equivalents, accounts and notes receivable, accounts payable, other payables, and short-term debt from related parties. As of the balance sheet dates, the estimated fair value of these financial instruments were not materially different from their carrying values as presented due to the short maturities of these instruments. The fair value measurement accounting standard defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The three levels are defined as follows: • Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. • Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. • Level 3 inputs to the valuation methodology are unobservable and significant to the fair value.
Comprehensive Income (Loss)	Comprehensive Income (Loss) U.S. GAAP generally requires that recognized revenue, expenses, gains and losses be included in net income or loss. Although certain changes in assets and liabilities are reported as separate components of the equity section of the consolidated balance sheet, such items, along with net income or loss, are components of comprehensive income or loss. The components of other comprehensive income or loss consist of foreign currency translation adjustments.
Revenue Recognition	Revenue Recognition Service revenue is recognized when persuasive evidence of an arrangement exists, service has been provided, the fee is fixed or determinable, and collectability is probable. Payments received before all of the relevant criteria for revenue recognition are satisfied are recorded as advances from customers. Rental income relates to the rental of mounting halls and memorial tablets at the Company’s funeral parlors which is recognized on a straight-line basis over the terms of the respective leases. In accordance with the Company’s standard lease terms, rental payments of memorial tablets are generally payable yearly. Deferred income represents the cumulative difference between rental revenue as recorded on a straight line basis and rents received from the tenants. As of December 31, 2015, the deferred income is $4,247. There was no deferred income at December 31, 2014.
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with the accounting standard issued by the Financial Accounting Standard Board (“FASB”) for income taxes. Under the asset and liability method as required by this accounting standard, deferred income taxes are recognized for the tax consequences of temporary differences by applying enacted statutory tax rates applicable to future years to differences between the financial statement carrying amounts and the tax bases of existing assets and liabilities. The charge for taxation is based on the results for the reporting period as adjusted for items which are non-assessable or disallowed. It is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date. The effect on deferred income taxes of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is recognized if it is more likely than not that some portion, or all of, a deferred tax asset will not be realized. Under the accounting standard regarding accounting for uncertainty in income taxes, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. U.S. GAAP also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosures and transition.
Operating Leases	Operating Leases Leases where substantially all the rewards and risks of ownership of assets remain with the leasing company are accounted for as operating leases. Payments made under operating leases are charged to the statements of income on a straight-line basis over the lease periods.
Basic and Diluted Earnings (Loss) Per Share	Basic and Diluted (Loss) Per Share Basic (loss) per share of common stock is computed by dividing net income (loss) available to common stockholders (numerator) by the weighted average number of shares of common stock outstanding (denominator) during the year. Diluted earnings per share gives effect to all dilutive potential shares of common stock outstanding during the year using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted earnings per share, the average stock price for the year is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Dilutive potential shares are excluded from the computation of diluted earnings per share if their effect is anti-dilutive. There were no options, warrants or other instruments convertible into common stock outstanding for the fiscal year ended December 31, 2015 and 2014; therefore, basic and diluted earnings or loss per share of common stock are the same. The following is a reconciliation of the basic and diluted earnings per share computation: Year ended December 31, 2015 2014 Loss from continuing operations, net of taxes $ (248,671 ) $ (122,112 ) Loss from discontinued operations, net of taxes - (23,724 ) Net loss $ (248,671 ) $ (145,836 ) Weighted average number of shares outstanding: Basic and diluted 39,346,576 12,500,001 Loss per share: Basic and diluted From continuing operations $ (0.01 ) $ (0.01 ) From discontinued operations (0.00 ) (0.00 ) Basic and diluted $ (0.01 ) $ (0.01 )
Recent accounting pronouncements	Recent Accounting Pronouncements In August 2014, the FASB issued Presentation of Financial Statements — Going Concern. This standard requires management to evaluate for each annual and interim reporting period whether it is probable that the reporting entity will not be able to meet its obligations as they become due within one year after the date that the financial statements are issued. If the entity is in such a position, the standard provides for certain disclosures depending on whether or not the entity will be able to successfully mitigate its going concern status. This guidance is effective for annual periods ending after December 15, 2016 and interim periods within annual periods beginning after December 15, 2016. Early application is permitted. The Company does not anticipate that this adoption will have a significant impact on its consolidated financial position, results of operations, or cash flows. The FASB has issued Accounting Standards Update ("ASU") No. 2014-09, Revenue from Contracts with Customers. This ASU supersedes the revenue recognition requirements in Accounting Standards Codification 605 - Revenue Recognition and most industry-specific guidance throughout the Codification. The standard requires that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. This ASU is effective on January 1, 2017 and should be applied retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying the ASU recognized at the date of initial application. In August 2015, the FASB issued ASU No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date. The amendment in this ASU defers the effective date of ASU No. 2014-09 for all entities for one year. Public business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in ASU 2014-09 to annual reporting periods beginning December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 31, 2016, including interim reporting periods within that reporting period. The Company is in the process of evaluating the impact of adoption of this guidance on the consolidated financial statements. The FASB has issued ASU No. 2014-12, Compensation - Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. This ASU requires that a performance target that affects vesting, and that could be achieved after the requisite service period, be treated as a performance condition. As such, the performance target should not be reflected in estimating the grant date fair value of the award. This update further clarifies that compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered. The amendments in this ASU are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. The adoption of this standard is not expected to have a material impact on the Company's consolidated financial position, results of operations, or cash flows. In February 2015, the FASB issued ASU 2015-02, “Consolidation (Topic 810) - Amendments to the Consolidation Analysis”, which provides guidance for reporting entities that are required to evaluate whether they should consolidate certain legal entities. In accordance with ASU 2015-02, all legal entities are subject to reevaluation under the revised consolidation model. ASU 2015-02 is effective for public business entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2015. Early adoption is permitted. The Company does not anticipate that this adoption will have a significant impact on its consolidated financial position, results of operations, or cash flows. In July 2015, the FASB issued ASU 2015-11, Inventory, which requires an entity to measure inventory within the scope at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The effective date for the standard is for fiscal years beginning after December 15, 2016. Early adoption is permitted. The Company does not anticipate that this adoption will have a significant impact on its consolidated financial position, results of operations, or cash flows. In September 2015, the FASB issued ASU No. 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments. To simplify the accounting for adjustments made to provisional amounts recognized in a business combination, the amendments eliminate the requirement to retrospectively account for those adjustments. For public business entities, the amendments are effective for fiscal years beginning after December 15, 2015, including interim periods within those fiscal years. For all other entities, the amendments in this update are effective for fiscal years beginning after December 15, 2016, and interim periods within fiscal years beginning after December 15, 2017. The amendments should be applied prospectively to adjustments to provisional amounts that occur after the effective date with earlier application permitted for financial statements that have not been issued. The Company does not anticipate that this adoption will have a significant impact on its consolidated financial position, results of operations, or cash flows. In November 2015, the FASB issued ASU No. 2015-17, : In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). The new standard establishes a right-of-use (“ROU”) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company is in the process of evaluating the impact of adoption of this ASU on the consolidated financial statements.

Summary of Significant Accoun21

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Schedule of reconciliation of the basic and diluted earnings per share	Year ended December 31, 2015 2014 Loss from continuing operations, net of taxes $ (248,671 ) $ (122,112 ) Loss from discontinued operations, net of taxes - (23,724 ) Net loss $ (248,671 ) $ (145,836 ) Weighted average number of shares outstanding: Basic and diluted 39,346,576 12,500,001 Loss per share: Basic and diluted From continuing operations $ (0.01 ) $ (0.01 ) From discontinued operations (0.00 ) (0.00 ) Basic and diluted $ (0.01 ) $ (0.01 )

Discontinued operations (Tables

Discontinued operations (Tables)	12 Months Ended
	Dec. 31, 2015
Discontinued Operations and Disposal Groups [Abstract]
Schedule of carrying amounts of assets and liabilities and operating results of discontinued operation	Inventories $ 870 Current assets 870 Total assets 870 Accrued expenses and other payables (5,361 ) Accrued expenses and other payables - related party (1,101 ) Current liabilities (6,462 ) Total liabilities $ (6,462 ) Year ended December 31, 2014 Net revenue from discontinued operation $ 1,556 Loss on discontinued operations, net of tax $ (23,724 )

Prepaid Expenses and Other Cu23

Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2015
Prepaid Expense and Other Assets, Current [Abstract]
Schedule of prepaid expenses and other current assets	December 31, 2015 2014 Rental deposits $ 12,120 $ - Other prepayments 7,808 1,664 19,928 1,664 Less: Rental deposits - non-current assets (9,696 ) - Prepaid expenses and other current assets $ 10,232 $ 1,664

Short-term Debt - Related Par24

Short-term Debt - Related Parties (Tables)	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Schedule of short-term debt from related parties	December 31, 2015 2014 Loans from former related party $ 149,500 $ 149,500 Loans from chief executive officer 145,440 - Loans from Taiwan Life, Inc. 151,459 - Loans from Taiwan Life Funeral Enterprises Ltd. 9,090 9,438 $ 455,489 $ 158,938

Accrued Expenses and Other Pa25

Accrued Expenses and Other Payables (Tables)	12 Months Ended
	Dec. 31, 2015
Payables and Accruals [Abstract]
Schedule of accrued expenses and other payables	December 31, 2015 2014 Accrued professional fees $ 66,050 $ 108,237 Accrued staff costs and staff benefits 26,225 - Accrued subcontracting costs 4,303 - Value added tax and miscellaneous taxes payables 695 - Others 3,299 - $ 100,572 $ 108,237

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of reconciliations of tax rate	2015 2014 U.S. Statutory rates 34.0 % 34.0 % Foreign income not recognized in USA (34.0 ) (34.0 ) Taiwan income taxes 17.0 17.0 Valuation allowance (17.0 ) (17.0 ) Effective income taxes - % - %
Schedule of deferred tax assets and liabilities	2015 2014 Deferred tax asset Net operating loss carry forwards $ 94,564 $ 83,214 Less: valuation allowance (94,564 ) (83,214 ) Net deferred tax asset $ - $ -

Commitments and contingencies (

Commitments and contingencies (Tables)	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of minimum future lease payments	Year ending December 31: Related parties Unrelated parties Total 2016 $ 14,544 $ 64,842 $ 79,386 2017 14,544 56,899 71,443 2018 14,544 57,285 71,829 2019 14,544 57,842 72,386 2020 8,181 19,413 27,594 $ 66,357 $ 256,281 $ 322,638

Summary of Significant Accoun28

Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Loss from continuing operations, net of taxes	$ (248,671)	$ (122,112)
Loss from discontinued operations, net of taxes		(23,724)
Net loss	$ (248,671)	$ (145,836)
Weighted average number of shares outstanding:
Basic and diluted (In Shares)	39,346,576	12,500,001
Loss per share: Basic and diluted
From continuing operations (in dollars per share)	$ (0.01)	$ (0.01)
From discontinued operations (in dollars per share)	0	0
Basic and diluted (in dollars per share)	$ (0.01)	$ (0.01)

Summary of Significant Accoun29

Summary of Significant Accounting Policies (Detail Textuals)	12 Months Ended
	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Accounting Policies [Abstract]
Foreign currency translation gain (loss)	$ 6,416	$ (109)
Foreign currency exchange rates on the balance sheet for $1	30.03	31.46
Foreign currency exchange rate translation statements of income for $1	31.50	33
Inventory, finished goods	$ 4,985	$ 4,985
Deferred Revenue	$ 4,247

Discontinued operations (Detail

Discontinued operations (Details)	Dec. 31, 2014USD ($)
Discontinued Operations and Disposal Groups [Abstract]
Inventories	$ 870
Current assets	870
Total assets	870
Accrued expenses and other payables	(5,361)
Accrued expenses and other payables - related party	(1,101)
Current liabilities	(6,462)
Total liabilities	$ (6,462)

Discontinued operations (Deta31

Discontinued operations (Details 1)	12 Months Ended
	Dec. 31, 2014USD ($)
Discontinued Operations and Disposal Groups [Abstract]
Net revenue from discontinued operation	$ 1,556
Loss from discontinued operations, net of taxes	$ (23,724)

Prepaid Expenses and Other Cu32

Prepaid Expenses and Other Current Assets (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Prepaid Expense and Other Assets, Current [Abstract]
Rental deposits	$ 12,120
Other prepayments	7,808	$ 1,664
Rental deposits and other prepayments	19,928	$ 1,664
Less: Rental deposits - non-current assets	(9,696)
Prepaid expenses and other current assets	$ 10,232	$ 1,664

Short-term Debt - Related Par33

Short-term Debt - Related Parties (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
Short-term debt - related parties	$ 455,489	$ 158,938
Former related party
Related Party Transaction [Line Items]
Short-term debt - related parties	149,500	$ 149,500
Chief executive officer
Related Party Transaction [Line Items]
Short-term debt - related parties	145,440
Taiwan Life, Inc
Related Party Transaction [Line Items]
Short-term debt - related parties	151,459
Taiwan Life Funeral Enterprises Ltd
Related Party Transaction [Line Items]
Short-term debt - related parties	$ 9,090	$ 9,438

Short-term Debt - Related Par34

Short-term Debt - Related Parties (Detail Textuals) - Chief executive officer	Dec. 31, 2015	Sep. 30, 2015	Jun. 09, 2015	Jun. 08, 2015
Related Party Transaction [Line Items]
Percentage of beneficial ownership		20.00%	69.00%	10.00%
Taiwan Life, Inc
Related Party Transaction [Line Items]
Percentage of beneficial ownership	20.00%
Taiwan Life Funeral Enterprises Ltd
Related Party Transaction [Line Items]
Percentage of beneficial ownership	45.00%

Accrued Expenses and Other Pa35

Accrued Expenses and Other Payables (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Payables and Accruals [Abstract]
Accrued professional fees	$ 66,050	$ 108,237
Accrued staff costs and staff benefits	26,225
Accrued subcontracting costs	4,303
Value added tax and miscellaneous taxes payables	695
Others	3,299
Accrued expenses and other payables	$ 100,572	$ 108,237

Stockholders' Equity (Detail Te

Stockholders' Equity (Detail Textuals) - USD ($)	Jun. 09, 2015	Dec. 31, 2015	Sep. 30, 2015	Jun. 08, 2015
Stockholders Equity Note [Line Items]
Issuance of common stock (in shares)	47,800,000
Issuance of common stock	$ 999,020	$ 999,020
Per share consideration of shares sold (in dollars per shares)	$ 0.0209
Chief executive officer
Stockholders Equity Note [Line Items]
Issuance of common stock (in shares)	40,560,000
Percentage of beneficial ownership	69.00%		20.00%	10.00%

Income Taxes (Details)

Income Taxes (Details)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
U.S. Statutory rates	34.00%	34.00%
Foreign income not recognized in USA	(34.00%)	(34.00%)
Taiwan income taxes	17.00%	17.00%
Valuation allowance	(17.00%)	(17.00%)
Effective income taxes

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Deferred tax asset
Net operating loss carry forwards	$ 94,564	$ 83,214
Less: valuation allowance	$ (94,564)	$ (83,214)
Net deferred tax asset

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Tax [Line Items]
U.S. Statutory rates	34.00%	34.00%
Operating Loss Carryforwards	$ 248,671	$ 358,691
Income Tax Expense (Benefit)
Operating Loss Carryforwards, Expiration Period	expire beginning the year 2022 through 2035
Taiwan
Income Tax [Line Items]
Local statutory income tax rate	17.00%
HONG KONG
Income Tax [Line Items]
Local statutory income tax rate	16.50%

Related Party Transactions (Det

Related Party Transactions (Detail Textuals)	Sep. 01, 2012USD ($)	Sep. 01, 2012TWD	Dec. 31, 2015USD ($)	Dec. 31, 2015TWD	Dec. 31, 2014USD ($)
Related Party [Line Items]
Salary			$ 6,615		$ 13,907
Chief executive officer
Related Party [Line Items]
Payments for Commissions			711
Director
Related Party [Line Items]
Payments for Commissions			403
Employment agreement | Former chief executive officer
Related Party [Line Items]
Salary	$ 1,100	TWD 32,000	$ 1,133	TWD 35,000
Employment Agreement Termination Notice Period	30 days	30 days

Commitments and contingencies41

Commitments and contingencies (Details)	Dec. 31, 2015USD ($)
Commitments And Contingencies Disclosure [Line Items]
2,016	$ 79,386
2,017	71,443
2,018	71,829
2,019	72,386
2,020	27,594
Total minimum future lease payments	322,638
Related parties
Commitments And Contingencies Disclosure [Line Items]
2,016	14,544
2,017	14,544
2,018	14,544
2,019	14,544
2,020	8,181
Total minimum future lease payments	66,357
Unrelated parties
Commitments And Contingencies Disclosure [Line Items]
2,016	64,842
2,017	56,899
2,018	57,285
2,019	57,842
2,020	19,413
Total minimum future lease payments	$ 256,281

Commitments and contingencies42

Commitments and contingencies (Detail Textuals)

1 Months Ended

3 Months Ended

12 Months Ended

Jun. 01, 2019USD ($)

Jun. 01, 2019TWD

Jun. 01, 2017USD ($)

Jun. 01, 2017TWD

Aug. 01, 2015USD ($)

Aug. 01, 2015TWD

May. 27, 2015USD ($)

May. 27, 2015TWD

Sep. 30, 2015USD ($)Office

Sep. 30, 2015TWDOffice

Dec. 31, 2015USD ($)

Dec. 31, 2014USD ($)

Jun. 09, 2015

Jun. 08, 2015

May. 27, 2015TWD

Commitments And Contingencies Disclosure [Line Items]

Term of lease agreement

5 years

5 years

Number of office premises leased | Office

3

3

Total rental expenses | $

$ 47,025

$ 6,606

Chief executive officer

Commitments And Contingencies Disclosure [Line Items]

Rental expenses

$ 455

TWD 15,000

Percentage of beneficial ownership

20.00%

20.00%

69.00%

10.00%

Chief executive officer | Lease agreement | Promissory Note

Commitments And Contingencies Disclosure [Line Items]

Amount paid as security to the lessor

$ 15,150

TWD 500,000

Percentage of beneficial ownership

20.00%

20.00%

Taiwan Life

Commitments And Contingencies Disclosure [Line Items]

Rental expenses

$ 303

TWD 10,000

Director

Commitments And Contingencies Disclosure [Line Items]

Rental expenses

$ 455

TWD 15,000

Funeral Services | Lease agreement

Commitments And Contingencies Disclosure [Line Items]

Term of lease agreement

1 year

1 year

5 years

5 years

Rental expenses

$ 1,212

TWD 40,000

$ 4,697

TWD 155,000

Funeral Services | Subsequent Event

Commitments And Contingencies Disclosure [Line Items]

Rental expenses

$ 4,853

TWD 160,177

$ 4,774

TWD 157,550

Segment Reporting (Detail Textu

Segment Reporting (Detail Textuals)	12 Months Ended
	Dec. 31, 2015Segment
Segment Reporting [Abstract]
Number of reportable segment	2

Concentration of Risks (Detail

Concentration of Risks (Detail Textuals) TWD in Millions	12 Months Ended
	Dec. 31, 2015USD ($)	Dec. 31, 2015TWD	Dec. 31, 2014USD ($)
Risks and Uncertainties [Abstract]
Cash balances for the banks and financial institutions	$ 90,900	TWD 3
Deposits in excess of insured limits	$ 942,310
Revenues | Customer risk
Concentration Risk [Line Items]
Concentration risk percentage	10.00%
Concentration risk, customer	none of the Company's customers has contributed 10% or more
Purchases | Vendor risk
Concentration Risk [Line Items]
Concentration risk percentage	18.00%

Subsequent Events (Detail Textu

Subsequent Events (Detail Textuals)	Apr. 13, 2016USD ($)	Apr. 13, 2016TWD	Apr. 11, 2016USD ($)	Apr. 11, 2016TWD	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Subsequent Event [Line Items]
Annual salary					$ 6,615	$ 13,907
Subsequent Event | Employment agreement | Mr. Chun-Hao Chang
Subsequent Event [Line Items]
Annual salary			$ 36,400	TWD 1,200,000
Subsequent Event | Employment agreement | Ms. Mei-Chun Lin
Subsequent Event [Line Items]
Annual salary	$ 18,200	TWD 600,000