JRSIS HEALTH CARE (JRSS) 10-K 29 Mar 17 2016 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Mar. 29, 2017	Jun. 30, 2016
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Entity Registrant Name	JRSIS HEALTH CARE Corp
Entity Central Index Key	1,597,892
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 0
Trading Symbol	JRSS
Entity Common Stock, Shares Outstanding		13,915,000

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Current Assets:
Cash and cash equivalents	$ 890,662	$ 352,153
Accounts receivable, net	3,335,500	2,009,469
Inventories	801,240	499,080
Other receivables	1,555	2,125
Prepayments	518,722	201,542
Amount due from related parties	1,804,987	1,080,236
Deferred expenses	64,967	63,034
Total current assets	7,417,633	4,207,639
Property and equipment, net	23,274,180	22,447,911
Long term deferred expenses	164,676	252,138
Deposits for capital leases	846,101	828,131
Total assets	31,702,590	27,735,819
Current Liabilities:
Accounts payable	743,660	352,789
Deposits received	5,751	6,666
Amount due to related parties	25,329	97,328
Other payable	77,973	78,307
Payroll payable	52,072	44,376
Capital lease obligations - current portion	2,313,038	1,881,200
Total current liabilities	3,217,823	2,460,666
Capital lease obligations	16,222,992	17,863,608
Other capital lease payable	574,921	0
Total liabilities	20,015,736	20,324,274
Shareholders’ equity
Common stock; $0.001 par value, 100,000,000 shares authorized; 13,915,000 and 13,915,000 issued and outstanding at December 31, 2016 and 2015, respectively	13,915	13,915
Additional Paid-in capital	1,132,423	1,132,423
Retained earnings	6,274,052	2,802,184
Other comprehensive income	(786,055)	(260,669)
Total shareholders’ equity of the Company	6,634,335	3,687,853
Non-controlling interest	5,052,519	3,723,692
Total shareholders’ equity	11,686,854	7,411,545
Total liabilities and shareholders’ equity	$ 31,702,590	$ 27,735,819

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2016	Dec. 31, 2015
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001	$ 0.001
Common Stock, Shares Authorized	100,000,000	100,000,000
Common Stock, Shares, Issued	13,915,000	13,915,000
Common Stock, Shares, Outstanding	13,915,000	13,915,000

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Revenue:
Medicine	$ 7,998,195	$ 5,503,971
Patient services	10,120,550	6,368,432
Total revenue	18,118,745	11,872,403
Operating costs and expenses:
Cost of medicine sold	4,882,316	3,331,264
Medical consumables	1,747,917	839,702
Salaries and benefits	2,861,888	1,876,362
Office supplies	378,691	351,353
Vehicle expenses	56,605	36,013
Utilities expenses	443,054	491,209
Advertising and promotion expenses	119,156	0
Interest expense	1,384,826	1,244,185
Professional fee	140,059	200,904
Depreciation	1,081,123	871,948
Total operating costs and expenses	13,095,635	9,242,940
Earnings from operations before other income and income taxes	5,023,110	2,629,463
Other income	934	9,321
Earnings from operations before income taxes	5,024,044	2,638,784
Income tax	4,059	2,604
Net income	5,019,985	2,636,180
Less: net income attributable to non-controlling interests	1,548,117	845,467
Net income attributable to the Company	3,471,868	1,790,713
Other comprehensive income:
Foreign currency translation adjustment attributable to non-controlling interests	(219,290)	(118,209)
Foreign currency translation adjustment attributable to the Company	(525,386)	(274,714)
Comprehensive income	4,275,309	2,243,257
Less: Comprehensive income attributable to non-controlling interests	1,328,827	727,258
Comprehensive income attributable to the Company	$ 2,946,482	$ 1,515,999
Basic and diluted earnings per share	$ 0.2495	$ 0.1293
Weighted average number of shares outstanding	13,915,000	13,850,244

CONSOLIDATED STATEMENT OF SHARE

CONSOLIDATED STATEMENT OF SHARESHOLDERS' EQUITY - USD ($)	Total	Common Stock	Retained Earnings	Other Comprehensive Income	Additional Paid-in Capital	Noncontrolling Interest
Balance at Dec. 31, 2014	$ 4,990,240	$ 13,604	$ 1,011,471	$ 14,045	$ 954,686	$ 2,996,434
Balance (in shares) at Dec. 31, 2014		13,604,000
Net income	2,636,180	$ 0	1,790,713	0	0	845,467
Stock Exchange Merger & Acquisition	178,048	$ 311	0	0	177,737	0
Stock Exchange Merger & Acquisition (in shares)		311,000
Foreign currency translation adjustment	(392,923)	$ 0	0	(274,714)	0	(118,209)
Balance at Dec. 31, 2015	7,411,545	$ 13,915	2,802,184	(260,669)	1,132,423	3,723,692
Balance (in shares) at Dec. 31, 2015		13,915,000
Net income	5,019,985	$ 0	3,471,868	0	0	1,548,117
Stock Exchange Merger & Acquisition			0	0		0
Foreign currency translation adjustment	(744,676)	0	0	(525,386)	0	(219,290)
Balance at Dec. 31, 2016	$ 11,686,854	$ 13,915	$ 6,274,052	$ (786,055)	$ 1,132,423	$ 5,052,519
Balance (in shares) at Dec. 31, 2016		13,915,000

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Cash Flows From Operating Activities
Net income	$ 5,019,985	$ 2,636,180
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	1,081,123	871,948
Interest	1,384,826	1,244,185
Gain on disposal of fixed assets	0	(12,370)
Changes in operating assets and liabilities:
Accounts receivable, net	(1,523,067)	(1,440,617)
Inventories	(349,866)	(341,698)
Amount due from related parties	(827,802)	(939,964)
Prepayments and other current assets	(173,064)	491,212
Accounts payable	432,616	80,102
Amount due to related parties	70,865	(812,162)
Deposits received	(502)	501
Accrued expenses and other current liabilities	(128,648)	754,322
Net cash provided by operating activities	4,986,466	2,531,639
Cash Flows From Investing Activities
Purchases of fixed assets	(3,475,536)	(5,153,796)
Prepayment for fixed assets acquisition (Proceed from sales buyback )	(135,261)	576,189
Proceeds from disposal of fixed assets	0	44,952
Net cash used in investing activities	(3,610,797)	(4,532,655)
Cash Flows From Financing Activities
Proceeds from shareholders	0	178,048
Payments on capital lease obligation	(3,298,131)	(2,149,439)
Payments to related parties	0	(1,099,730)
Short-term bank loans	0	(465,579)
Proceeds from finance lease	2,521,933	4,872,018
Net cash used in (provided by) financing activities	(776,198)	1,335,318
Effect of exchange rate fluctuation on cash and cash equivalents	(60,962)	(28,634)
Net (decrease)increase in cash and cash equivalents	538,509	(694,332)
Cash and cash equivalents, beginning of period	352,153	1,046,485
Cash and cash equivalents, ending of period	890,662	352,153
Supplemental disclosure of cash flow information
Cash paid for income taxes	(4,059)	(2,604)
Cash paid for interest	$ (1,384,826)	$ (1,244,185)

DESCRIPTION OF BUSINESS AND ORG

DESCRIPTION OF BUSINESS AND ORGANIZATION	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 1. DESCRIPTION OF BUSINESS AND ORGANIZATION JRSIS HEALTH CARE CORPORATION (the “Company” or “JHCC”) was incorporated on November 20, 2013 under the laws of the United States and the State of Florida. The general nature of the business shall be to engage in any and all lawful business permitted under the laws of the United States and the State of Florida. JRSIS HEALTH CARE LIMITED ("JHCL"), formally named China Runteng Medical Group Co., Ltd, which is a privately held Limited Liability Company registered in British Virgin Island (“BVI”) on February 25, 2013. JHCL was authorized to issue 50,000 1.00 November 20, 2013 Runteng Medical Group Co., Ltd (“Runteng”) is a privately held limited liability company registered in Hong Kong on September 17, 2012. Runteng was authorized to issue up to 10,000 1 Harbin Jiarun Hospital Co., Ltd (“Jiarun”) was a privately held, for-profit hospital, incorporated in Harbin city of Heilongjiang, China in February 2006. Jiarun is a private hospital serving patients on a municipal and county level and providing both Western and Chinese medical practices to the residents of Harbin. After a series of share exchanges mentioned here after in note 1, Jiarun became a 70 JHCC, JHCL, Runteng and Jiarun are collectively referred as the “Group”. Reorganization On December 23, 2012, in accordance with the "Foreign Investment Enterprise Law" under the People’s Republic of China (“PRC”), Runteng and Jiarun entered into an agreement that Runteng and the original owner of Jiarun, Junsheng Zhang should invest a total of RMB 50,000,000 5,555,556 70 15,000,000 2,380,952 30 35,000,000 1,081,000 On March 7, 2013, JHCL acquired all 100 100 On June 1, 2013, Junsheng Zhang, the owner of Jiarun, entered into a supplemental agreement with Runteng for the attribution of accumulated retained earnings of Jiarun. In which, the historical accumulated profit of Jiarun up to June 30, 2013 should be 100 70 30 On July 29, 2013, the Joint Venture Investment Agreement between Runteng and Junsheng Zhang has been approved by the Development and Reform Commission of Hulan District, Harbin City and Harbin Investment Promotion Bureau. On the same date, Jiarun has obtained Certificate of Approval for Establishment of Enterprises with Investment of Taiwan, Hong Kong, Macao and Overseas Chinese in the People’s Republic of China; the Joint Venture prescribe duration of operation of Jiarun is twenty years. On October 3, 2013, Ms. Yanhua Xing transferred 23,275 23,225 1,050 On November 8, 2013, Ms. Chunlan Tang transferred all 23,225 46,500 On December 20, 2013, a share exchange agreement was entered by and among JHCC, JHCL and the shareholders of JHCL, Junsheng Zhang, Yanhua Xing and Weiguang Song. JHCC desires to issue a total of 12,000,000 100 50,000 70 On July 8, 2014, Jiarun obtained joint venture business license. Runteng has already completed cooperation restructuring. Up to completion of the legal structures, Jiarun are compliance with the Company Law of People’s Republic of China and all other requirements imposed by PRC authorities. Before and after the reorganization mentioned above, Junsheng Zhang continued to serve as chairman of Jiarun (the “Operating Subsidiary”), and together with the other management of the Company, continued to direct both day-to-day operation and management of the Operating Subsidiary, as well as its strategic direction. The reorganization effectively resulted in Junsheng Zhang continuing to bear the residual risks and rewards related to the Operating Subsidiary. Because of the reasons described above, the Company is substantively controlled by Junsheng Zhang, and the Company continued to consolidate the Operating subsidiary during the reorganization. And the reorganization transactions are considered as a series of transactions between the parties under common control and did not establish a new basis in the assets and liabilities of the Operating Subsidiary. During the reorganization, JHCC, JHCL, Runteng and Jiarun were under common control of Junsheng Zhang. Therefore, the reorganization was effectively a legal recapitalization accounted for as transactions between entities under common control at the carry over basis, in a manner similar to pooling-of-interests accounting. The effect of the reorganization was applied retroactively to the prior years’ consolidated financial statements as if the current structure existed since inception. 30 70 70

SUMMARIES OF SIGNIFICANT ACCOUN

SUMMARIES OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE 2. SUMMARIES OF SIGNIFICANT ACCOUNTING POLICIES A. Basis of presentation The consolidated financial statements have been prepared in accordance with the United States generally accepted accounting principles ("U.S. GAAP"). Principles of consolidation The consolidated financial statements include the accounts of the Company and its subsidiaries. All inter-company transactions and balances have been eliminated in consolidation. Non-controlling interests represent the equity interest in Jiarun that is not attributable to the Company. Non-controlling interest is reported in the consolidated financial position within equity, separately from the Company’s equity and that net income or loss and comprehensive income or loss are attributable to the Company’s and the non-controlling interest. Use of estimates The preparation of audited consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ from those estimates. Significant items subject to such estimates and assumptions include valuation allowances for receivables and recoverability of carrying amount and the estimated useful lives of long-lived assets. These estimates are often based on complex judgments and assumptions that management believes to be reasonable but are inherently uncertain and unpredictable. Actual results could differ from these estimates. D. Functional currency and foreign currency translation JHCC and JHCL’s functional currency is the United States dollar (“US$”). Runteng’s functional currency is the Hong Kong dollar (“HK$”). The functional currency of Jiarun is the Renminbi (“RMB”). The Company’s reporting currency is US$. Assets and liabilities of Runteng and Jiarun are translated at the current exchange rate at the balance sheet dates, revenues and expenses are translated at the average exchange rates during the reporting periods, and equity accounts are translated at historical rates. Translation adjustments are reported in other comprehensive income. E. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk are cash, accounts receivable and other receivables arising from its normal business activities. The Company places its cash in what it believes to be credit-worthy financial institutions. The Company has a diversified customer base. The majority of sales are either cash receipt in advance or cash receipt upon delivery. For the years ended December 31, 2016 and 2015, no customer accounted for more than 10 5 F. Cash and cash equivalents Cash and cash equivalents include all cash, deposits in banks and other liquid investments with initial maturities of three months or less. G. Accounts receivable Accounts receivable are recorded at net realizable value consisting of the carrying amount less an allowance for uncollectible accounts as needed. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable. The Company determines the allowance based on aging data, historical collection experience, customer specific facts and economic conditions. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. H. Inventories Inventories, consisting principally of medicines, are stated at the lower of cost or market using the first-in, first-out method (“FIFO”). This policy requires the Company to make estimates regarding the market value of inventory, including an assessment of excess or obsolete inventory. The Company determines excess or obsolete inventory based on an estimate of the future demand and estimated selling prices for its products. I. Construction in progress Construction in progress represents the new hospital painting and decoration costs. And all direct costs relating to the polishing and decoration are capitalized as construction in progress. No depreciation is provided in respect of construction in progress. J. Property and equipment Property and equipment are stated at cost. Expenditures for maintenance and repairs are charged to operations when incurred, while additions and betterments are capitalized. Depreciation is recorded on a straight-line basis reflective of the useful lives of the assets. Buildings and improvement 10 40 Medical equipment 5 15 Transportation instrument 5 10 Office equipment 5 10 Electronic equipment 5 10 Software 5 10 K. Leases Operating lease Leases where substantially all the rewards and risks of ownership of assets remain with the lessor are accounted for as operating leases. Minimum lease payments, including scheduled rent increases, made under operating leases are charged to the consolidated statements of operations and other comprehensive income (loss) on a straight-line basis over the lease term. Contingent rentals are excluded from minimum lease payments, and are recognized as expense when the achievement of the specified target is considered probable. Capital lease Leases which substantially transfer all of the benefits and risks inherent in ownership to the lessee are classified as capital leases. In a capital lease, assets and liabilities are recorded at the amount of the lesser of (a) the fair value of the leased asset at the inception of the lease or (b) the present value of the minimum lease payments (excluding executing costs) over the lease term. Recorded assets are depreciated over their estimated useful lives. During the lease term, each minimum lease payment is allocated between a reduction of the obligation and interest expense to produce a constant periodic rate of interest on the remaining balance of the obligation. Leasehold improvements are depreciated over the depreciable lives of the corresponding fixed asset or the related lease term, whichever is shorter. L. Fair Value Measurement The Company applies the provisions of ASC Subtopic 820-10, Fair Value Measurements, for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements. ASC 820 also establishes a framework for measuring fair value and expands disclosures about fair value measurements. Fair value is defined as the price that would be received when selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In determining the fair value for the assets and liabilities required or permitted to be recorded, the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability. ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes three levels of inputs that may be used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2: Quoted prices in markets that are not active, or inputs that is observable, either directly or indirectly, for substantially the full term of the asset or liability; Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity). There were no transfers between level 1, level 2 or level 3 measurements for the years ended December 31, 2016 and 2015. Cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities are reflected in the accompanying consolidated financial statements at amounts that approximate fair value because of the short-term nature of these instruments. The fair value of the Company’s capital lease obligations also approximates carrying value as they bear interest at current market rates. M. Segment and geographic information The Company is operating in one segment in accordance with the accounting guidance FASB ASC topic 280, “Segment Reporting”. The company’s revenues are from customers in People’s Republic of China (“PRC”). All assets of the company are located in PRC. N. Revenue recognition The Company recognizes revenue when the amount of revenue can be reliably measured, it is probable that economic benefits will flow to the entity and specific criteria have been met for each of the Company’s activities as described below. Medicine sales Revenue from the sale of medicine is recognized when it is both earned and realized. The Company’s policy is to recognize the sale of medicine when the title of the medicine, ownership and risk of loss have transferred to the purchasers, and collection of the sales proceeds is reasonably assured, all of which generally occur when the patient receives the medicine. Given the nature of this revenue source of the Company’s business and the applicable rules guiding revenue recognition, the revenue recognition practices for the sale of medicine do not contain estimates that materially affect results of operations nor any policy for return of products. Patient Services In accordance with the medical licenses of Jiarun, the approved medical patient service scope of the Company include medical consulting, surgery, obstetrics and gynecology, pediatrics, anesthesia, clinic laboratory, medical imaging, and traditional Chinese medicine, etc. Patient service revenue is recognized when it is both earned and realized. The Company’s policy is to recognize patient service revenue when the medical service has been provided to the patient and collection of the revenue is reasonably assured. The Company provides services to both patients covered by social insurance and patients who are not covered by social insurance. The Company charges the same rates for patient services regardless of the coverage by social insurance. Patients who are not covered by social insurance are liable for the total cost of medical treatment. · For out-patient medical services, revenue is recognized when the Company provides medical service to the patient. The Company collects payment when the patient checks out from the hospital, which is the same day the services are provided. · For in-patient medical services, the Company estimates the approximate fee the patients will spend in the hospital based on patients’ symptom. This is when the patients check in to the hospital. At that time, the Company collects the estimated fees from the patient and records the payment as deposits received. During the in-patient services period, the Company recognizes revenue when the patient service is provided and deducts the cost of service from the deposit received. The Company records these transactions based on daily reports generated by the respective medical department. When medical services exceed patient deposits received the Company records revenue and accounts receivable when the patient services are provided. When patients check out from the hospital, the Company calculates and determines the remaining deposit, if any, and refunds the unused portion of the deposit to the patients. In the case where the patients have a balance in accounts receivable during the in-patient period, accounts receivable are required to be paid in full at checkout. Patients covered by social insurance will receive a portion or full medical services reimbursed or paid by the social insurance agencies via prepaid cards or insurance claim settlement process. Settlement process The Company is a registered medical service vendor under the state social insurance system for various social insurance agencies; the insurance agencies include “Social Medical Insurance funded by PRC and Heilongjiang Province” and “Heilongjiang Province New Rural Cooperative Medical Care System”. The Company utilizes an online system maintained by the social insurance agencies for patients’ who are covered by social insurance agencies. · The Company records patients’ information in the social insurance system at check in. The system determines the covered portion and amounts based on the information input to the system. · At the time of check out, the Company collects payment for services the patients are liable for and records accounts receivable from the social insurance agencies for the portion of services covered by the social insurances. In the case that the patients have made payment during the in-patient services period, the Company refunds any amount in excess of the portion they are liable for. · The Company is responsible for submitting supporting documents of patient services provided to the social insurance agencies for their review. The Company also requires reconciling its records with the social insurance agencies once a month. Once the social insurance agencies approve the reconciliation, the insurance agencies will settle the accounts receivable balance in the next month following the approval. O. Income taxes The Company adopts FASB ASC Topic 740, “Income Taxes,” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. In July 2006, the FASB issued FIN 48(ASC 740-10), Accounting for Uncertainty in Income Taxes-An Interpretation of FASB Statement No. 109 (ASC 740), which requires income tax positions to meet a more-likely-than-not recognition threshold to be recognized in the financial statements. Under FIN 48(ASC 740-10), tax positions that previously failed to meet the more-likely-than-not threshold should be recognized in the first subsequent financial reporting period in which that threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not threshold should be derecognized in the first subsequent financial reporting period in which that threshold is no longer met. The application of tax laws and regulations is subject to legal and factual interpretation, judgment and uncertainty. Tax laws and regulations themselves are subject to change as a result of changes in fiscal policy, changes in legislation, the evolution of regulations and court rulings. Therefore, the actual liability may be materially different from our estimates, which could result in the need to record additional tax liabilities or potentially reverse previously recorded tax liabilities or deferred tax asset valuation allowance. As a result of the implementation of FIN 48 (ASC 740-10), the company made a comprehensive review of its portfolio of tax positions in accordance with recognition standards established by FIN 48 (ASC 740-10). The Company recognized no material adjustments to liabilities or shareholder’s equity as a result of the implementation. The adoption of FIN 48 did not have a material impact on the Company’s unaudited consolidated financial statements. Enterprise income tax is defined under the Provisional Regulations of PRC Concerning Income Tax on Enterprises promulgated by the PRC, income tax is payable by enterprises at a rate of 25 Jiarun's medical services have been exempt from enterprise income tax since March 1, 2006, which has been approved by the Local Taxation Bureau. Jiarun was incorporated in accordance with the law of medical and health institutions, mainly provide medical services, with the "PRC Business Tax Tentative Regulations" Article 8 (3) medical service income tax-free provisions (hospital, clinics and other medical institutions to provide medical services shall be exempt from business tax). The Company's medical services have been exempted from business tax since March 1, 2006. In considering the achievement of the hospital, it could not have been done without the support of local authorities, Jiarun hospital has voluntarily paid income tax of $ 4,059 2,604 P. Earnings per share Basic earnings per common share is computed by using net income divided by the weighted average number of shares of common stock outstanding for the periods presented. Diluted earnings per share is computed by dividing net income by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding for the periods presented. Q. Reclassification The comparative figures have been reclassified to conform to current year presentation. R. Recently accounting pronouncements In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), aimed at making leasing activities more transparent and comparable. The new standard requires substantially all leases be recognized by lessees on their balance sheet as a right-of-use asset and corresponding lease liability, including today’s operating leases. For public business entities, the standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. For all other entities, the standard is effective for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. Early application is permitted for all entities. The Company is currently evaluating the impact of the adoption of this guidance on its consolidated financial condition, results of operations and cash flows. In March 2016, the FASB issued ASU No. 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net). The amendment in this update affect entities with transactions included within the scope of Topic 606, The scope of that Topic includes entities that enter into contracts with customers to transfer goods or services (that are an output of the entity’s ordinary activities) in exchange for consideration. The amendments are intended to improve the operability and understandability of the implementation guidance on principal versus agent considerations. In April 2016, the FASB issued ASU No. 2016-10, The amendments in ASU 2016-10 provide more detailed guidance, including additional implementation guidance and examples in the following key areas: 1) identifying performance obligations and 2) licenses of intellectual property. In May 2016, the FASB issued ASU No. 2016-12 a proposed Update, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients, on September 30, 2015. The amendments do not change the core principles of the standard, but clarify the guidance on assessing collectability, presenting sales taxes, measuring noncash consideration and certain transition matters. This update becomes effective concurrently with ASU No. 2014-09. The Company is currently evaluating the effect of this new standard, including the transition method, to determine the impact on the Company's consolidated financial position, results of operations, cash flows, or related disclosures. In October 2016, the FASB issued Accounting Standards Update No. 2016-16, Income Taxes – Intra-Entity Transfers of Assets Other Than Inventory (ASU 2016-16). The standard is intended to address diversity in practice and complexity in financial reporting, particularly for intra-entity transfers of intellectual property. ASU 2016-16 will be effective for the Company beginning with the interim periods of fiscal 2018 and requires the modified retrospective method of adoption. Early adoption is permitted. The Company is in the process of determining timing of adoption and assessing the impact of ASU 2016-16 on its consolidated financial statements. In November 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash (“ASU No. 2016-18”). ASU No. 2016-18 requires that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, restricted cash and restricted cash equivalents. Therefore, amounts generally described as restricted cash should be included with cash and cash equivalents when reconciling the beginning of period and end of period total amounts shown on the statement of cash flows. ASU No. 2016-18 is effective for annual periods beginning after December 15, 2017, including interim periods within those fiscal years. The Company elected to early adopt ASU No. 2016-18 for the reporting period ending December 31, 2016 and was applied retrospectively. As a result of adoption of ASU No. 2016-18, the Company no longer presents the changes within restricted cash in the consolidated statements of cash flows. In January 2017, the FASB issued Accounting Standards Board Update No. 2017-01: Business Combinations (Topic 805) - Clarifying the Definition of a Business (“ASU 2017-01”). The ASU clarifies the definition of business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. ASU 2017-01 will be effective for the Company’s fiscal year beginning January 1, 2018 and subsequent interim periods with prospective application with impacts on the Company’s consolidated financial statements that may vary depending on each specific acquisition. Early adoption is conditionally permitted. We do not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the consolidated financial position, statements of operations and cash flows.

Accounts Receivable, Net

Accounts Receivable, Net	12 Months Ended
	Dec. 31, 2016
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]
Financing Receivables [Text Block]	NOTE 3. Accounts Receivable, Net December 31 2016 2015 Accounts receivable $ 3,359,619 $ 2,035,271 Less: allowance for doubtful debts 24,119 25,802 $ 3,335,500 $ 2,009,469 The Company experienced nil bad debts during the years ended December 31, 2016 and 2015.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2016
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	NOTE 4. Inventories December 31 2016 2015 Western medicine $ 548,724 $ 377,989 Chinese herbal medicine 9,113 6,590 Medical material 241,630 111,808 Other material 1,773 2,693 $ 801,240 $ 499,080

Prepayment

Prepayment	12 Months Ended
	Dec. 31, 2016
Prepaid Expense, Current [Abstract]
Prepaid Expenses Current [Text Block]	NOTE 5. Prepayment December 31 2016 2015 Deposits on medical equipment $ 221,083 $ 38,952 Heating fees 86,515 92,535 Others 211,124 70,055 $ 518,722 $ 201,542

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	NOTE 6. Property and Equipment December 31, 2016 2015 Transportation equipment $ 715,646 $ 765,592 Medical equipment 9,282,026 7,047,404 Electrical equipment 1,310,927 799,045 Office equipment and other 93,283 87,110 Buildings 13,982,919 14,958,817 Software 137,028 87,957 Total fixed assets at cost 25,521,829 23,745,925 Accumulated depreciation (2,247,649) (1,298,014) Total fixed assets, net $ 23,274,180 $ 22,447,911 Depreciation expense was $ 1,081,123 871,948

Long Term Deferred Expenses

Long Term Deferred Expenses	12 Months Ended
	Dec. 31, 2016
Deferred Expenses [Abstract]
Long Term Deferred Expenses [Text Block]	NOTE 7. Long Term Deferred Expenses On May 7, 2015, July 3, 2015 and October 16, 2015, Jiarun entered into three lease agreements to lease medical equipment from Hair Finance Leasing (China) Co., Ltd.(“Hair”), a third party, for a five-year period, in which Jiarun is required to pay consulting fee to Hair for the services provided over the five years. The consulting fee paid but attributable to the current and subsequent accounting periods was accounted for as deferred expenses and long term deferred expenses. The current portion of the prepaid consulting fee was recorded as deferred expenses $ 64,967 63,034 164,676 252,138 The Company recorded consulting fee of $ 67,907 125,210

Capital Lease Obligations and D

Capital Lease Obligations and Deposit for Capital Leases	12 Months Ended
	Dec. 31, 2016
Leases, Capital [Abstract]
Capital Lease Obligations and Deposit for Capital Leases [Text Block]	NOTE 8. Capital Lease Obligations and Deposit for Capital Leases On June 5, 2013, Jiarun entered into a lease agreement to lease hospital building from Harbin Baiyi Real Estate Development Co., Ltd (“the Leasor”), which is owned by Junsheng Zhang, a related party. The Leasing terms consist of principal plus 30 payments. Each payment will be made on an annual basis when RMB 7,000,000 3,000,000 6.55 The leasing agreement for our hospital building contains the following provisions: ⋅ Rental payments of RMB 7,000,000 ⋅ An option allowing the lessor to extend the lease for thirty years beyond the last renewal option exercised by the company. ⋅ A guarantee by the company that the lessor will realize $nil, from selling the asset at the expiration of the lease This lease is a capital lease because its term ( 30 15,185,032 15,721,295 ⋅ Accumulated annual amounts resulting from applying an interesting rate 6.55 On September 1, 2014, October 22, 2014, March 26, 2015, May 7, 2015, July 3, 2015, October 16, 2015, April 6, 2016 and April 13, 2016 and November 25, 2016 Jiarun entered into several lease agreements to lease medical equipment and elevator from three lease finance companies, which are all third parties, for three to five year periods, in which Jiarun is required to make monthly or quarterly payments toward the leases. The Company was also required to pay deposits up front, which deposits will later be used to offset against the last quarterly payment. The medical equipment and elevator will be transferred to Jiarun upon the completion of the agreement. These leases have been classified as capital leases. The cost of the medical equipment included in these leases is included in the consolidated balance sheets as property and equipment and construction in progress. Year Amounts 2017 $ 2,313,038 2018 1,666,127 2019 1,473,960 Thereafter 13,082,905 Total $ 18,536,030 The Company recorded finance lease fees of $ 1,344,867 1,217,539

Short-term Bank Loans

Short-term Bank Loans	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Short-term Debt [Text Block]	NOTE 9. Short-term Bank Loans As of December 31, 2016 and 2015, the short-term bank loans were $ nil and $ nil, respectively. The loans were primarily obtained from Harbin Bank with interest rate of 6.09 26,212 33,967

Non-controlling Interests

Non-controlling Interests	12 Months Ended
	Dec. 31, 2016
Noncontrolling Interest [Abstract]
Noncontrolling Interest Disclosure [Text Block]	NOTE 10. Non-controlling Interests Jiarun is the Company’s majority-owned subsidiary which is consolidated in the Company’s financial statements with a non-controlling interest recognized. The Company holds 70 As of December 31, 2016 and 2015, NCI in the consolidated balance sheet was $ 5,052,519 3,732,692 2,946,482 1,328,827 1,515,999 727,258

Revenue

Revenue	12 Months Ended
	Dec. 31, 2016
Revenues [Abstract]
Health Care Organization Revenues Disclosure [Text Block]	NOTE 11. Revenue For the Year Ended December 31, 2016 2015 Medicine: Western medicine $ 6,207,470 $ 4,283,342 Chinese medicine 1,493,283 1,057,953 Herbal medicine 297,442 162,676 Total medicine $ 7,998,195 $ 5,503,971 Patient services: Medical consulting $ 5,298,753 $ 3,223,319 Medical treatment 4,588,582 2,982,636 Others 233,215 162,477 Total patient services $ 10,120,550 $ 6,368,432 $ 18,118,745 $ 11,872,403

Income Tax Expense

Income Tax Expense	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	NOTE 12. Income Tax Expense The Company uses the asset-liability method of accounting for income taxes prescribed by ASC 740 Income Taxes. The Company and its subsidiaries each files their taxes individually. United States JHCC is subject to the United States of America Tax law at tax rate of 34 BVI JHCL was incorporated in the BVI and, under the current laws of the BVI, it is not subject to income tax. Hong Kong Runteng was incorporated in Hong Kong and is subject to Hong Kong profits tax. Runteng is subject to Hong Kong taxation on its activities conducted in Hong Kong and income arising in or derived from Hong Kong. The applicable statutory tax rate is 16.5 PRC Jiarun's medical services have been exempt from enterprise income tax since March 1, 2006, which has been approved by the Local Taxation Bureau. Jiarun was incorporated in accordance with the law of medical and health institutions, mainly provide medical services, with the "PRC Business Tax Tentative Regulations" Article 8 (3) medical service income tax-free provisions (hospital, clinics and other medical institutions to provide medical services shall be exempt from business tax). The Company's medical services have been exempted from business tax since March 1, 2006. In considering the achievement of the hospital, it could not have been done without the support of local authorities, Jiarun has voluntarily paid income tax of $ 4,059 2,604

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 13. Related Party Transactions The following is the list of the related parties to which the Group has transactions with: (a) Junsheng Zhang, the Chairman of the Company (b) Harbin Baiyi Real Estate Development Co., Ltd, owned by Junsheng Zhang (c) Heilongjiang Dahua Medicine Wholesale Co., Ltd owned by Junsheng Zhang (d) Harbin Jiarun Pharmacy Co., Limited owned by Junsheng Zhang (e) Heilongjiang Province Runjia Medical Equipment Company Limited owned by Junsheng Zhang (f) Jiarun Super Market Co., Ltd. owned by Junsheng Zhang (g) Harbin Qi-run pharmacy limited owned by Junsheng Zhang (h) Yanhua Xing and Weiguang Song, the former shareholder of JHCL Amount due from related parties December 31, Name of related parties 2016 2015 Harbin Baiyi Real Estate Development Co., Ltd, $ 1,754,987 $ 1,030,236 Junsheng Zhang 46,500 46,500 Yanhua Xing 2,450 2,450 Weiguang Song 1,050 1,050 $ 1,804,987 $ 1,080,236 Amount due from Baiyi was mainly represented the deposit for the new outpatient building which was constructed by Baiyi. The Company signed a purchase agreement with Baiyi to acquire the first to eight floor of a building which is under construction by Baiyi and expected to be completed in first-quarter of 2016. The total amount for the purchased property is approximately RMB 63,900,000 9,579,894 10,000,000 1,439,932 Amount due from Junsheng Zhang, Yanhua Xing and Weiguang Song, who are the prior shareholders of JHCL, was mainly for the paid-in capital to be paid. Amount due to related parties December 31, Name of related parties 2016 2015 Heilongjiang Dahua Medicine Wholesale Co., Ltd $ - $ 59,424 Heilongjiang Province Runjia Medical Equipment Co., Ltd 18,382 32,742 Harbin Qi-run pharmacy Co., Ltd 6,947 - Junsheng Zhang - 5,162 $ 25,329 $ 97,328 Amount due to Heilongjiang Dahua Medicine Wholesale Co., Ltd., Harbin Qi-run Pharmacy Co., Ltd. and Heilongjiang Province Runjia Medical Equipment Company Limited were mainly for the balance for purchase of medicine and medical material from these three companies. Amounts due to Junsheng Zhang represented the balance paid by Mr. Zhang for the daily operation of the company. Related parties’ transactions For the Year ended December 31, Name of related parties 2016 2015 Heilongjiang Dahua Medicine Wholesale Co., Ltd $ 520,182 $ 658,768 Harbin Jiarun Pharmacy Co., Ltd 170,638 281,588 Heilongjiang Province Runjia Medical Equipment Co., Ltd 55,821 173,662 Harbin Qi-run pharmacy Co., Ltd 26,273 - $ 772,914 $ 1,114,018 Deposits for capital leases and Capital lease obligations On June 5, 2013, Jiarun entered into a Lease Agreement to lease new hospital building from Harbin Baiyi Real Estate Development Co., Ltd, which is owned by Junsheng Zhang, a related party. As of December 31, 2016, the company has balance of deposits for capital leases and capital lease obligations of $ 431,980 13,896,989 462,129 13,975,067

Basic and Diluted Earnings Per

Basic and Diluted Earnings Per Share	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	NOTE 14. Basic and Diluted Earnings Per Share Basic net income per share is computed using the weighted average number of common shares outstanding during the period. Diluted net income per share is computed using the weighted average number of common shares and, if dilutive, potential common shares outstanding during the period. Potential common shares comprise shares issuable upon the exercise of share based awards, using the treasury stock method. December 31 2016 2015 Numerator: Net income available to common stockholders $ 3,471,868 $ 1,790,713 Denominator: Basic and diluted weighted-average number of shares outstanding 13,915,000 13,850,244 Net income per share: Basic and diluted $ 0.2495 $ 0.1293

Contingencies and Commitment

Contingencies and Commitment	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 15. Contingencies and Commitment Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company’s management and legal counsel assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought. There was no contingency of this type as of December 31, 2016 and 2015. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material would be disclosed. There was no contingency of this type as of December 31, 2016 and2015. Loss contingencies considered to be remote by management are generally not disclosed unless they involve guarantees, in which case the guarantee would be disclosed.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 16. The Management of the Company determined that there were no reportable subsequent events to be disclosed.

SUMMARIES OF SIGNIFICANT ACCO23

SUMMARIES OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	A. Basis of presentation The consolidated financial statements have been prepared in accordance with the United States generally accepted accounting principles ("U.S. GAAP").
Principles of consolidation, Policy [Policy Text Block]	Principles of consolidation The consolidated financial statements include the accounts of the Company and its subsidiaries. All inter-company transactions and balances have been eliminated in consolidation. Non-controlling interests represent the equity interest in Jiarun that is not attributable to the Company. Non-controlling interest is reported in the consolidated financial position within equity, separately from the Company’s equity and that net income or loss and comprehensive income or loss are attributable to the Company’s and the non-controlling interest.
Use of Estimates, Policy [Policy Text Block]	Use of estimates The preparation of audited consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ from those estimates. Significant items subject to such estimates and assumptions include valuation allowances for receivables and recoverability of carrying amount and the estimated useful lives of long-lived assets. These estimates are often based on complex judgments and assumptions that management believes to be reasonable but are inherently uncertain and unpredictable. Actual results could differ from these estimates.
Functional currency and foreign currency translation [Policy Text Block]	D. Functional currency and foreign currency translation JHCC and JHCL’s functional currency is the United States dollar (“US$”). Runteng’s functional currency is the Hong Kong dollar (“HK$”). The functional currency of Jiarun is the Renminbi (“RMB”). The Company’s reporting currency is US$. Assets and liabilities of Runteng and Jiarun are translated at the current exchange rate at the balance sheet dates, revenues and expenses are translated at the average exchange rates during the reporting periods, and equity accounts are translated at historical rates. Translation adjustments are reported in other comprehensive income.
Concentration of Credit Risk, Policy [Policy Text Block]	E. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk are cash, accounts receivable and other receivables arising from its normal business activities. The Company places its cash in what it believes to be credit-worthy financial institutions. The Company has a diversified customer base. The majority of sales are either cash receipt in advance or cash receipt upon delivery. For the years ended December 31, 2016 and 2015, no customer accounted for more than 10 5
Cash and Cash Equivalents, Policy [Policy Text Block]	F. Cash and cash equivalents Cash and cash equivalents include all cash, deposits in banks and other liquid investments with initial maturities of three months or less.
Accounts receivable, Policy [Policy Text Block]	G. Accounts receivable Accounts receivable are recorded at net realizable value consisting of the carrying amount less an allowance for uncollectible accounts as needed. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable. The Company determines the allowance based on aging data, historical collection experience, customer specific facts and economic conditions. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.
Inventories [Policy Text Block]	H. Inventories Inventories, consisting principally of medicines, are stated at the lower of cost or market using the first-in, first-out method (“FIFO”). This policy requires the Company to make estimates regarding the market value of inventory, including an assessment of excess or obsolete inventory. The Company determines excess or obsolete inventory based on an estimate of the future demand and estimated selling prices for its products.
Construction in progress [Policy Text Block]	I. Construction in progress Construction in progress represents the new hospital painting and decoration costs. And all direct costs relating to the polishing and decoration are capitalized as construction in progress. No depreciation is provided in respect of construction in progress.
PropeProperty and equipment, Policy [Policy Text Block]	J. Property and equipment Property and equipment are stated at cost. Expenditures for maintenance and repairs are charged to operations when incurred, while additions and betterments are capitalized. Depreciation is recorded on a straight-line basis reflective of the useful lives of the assets. Buildings and improvement 10 40 Medical equipment 5 15 Transportation instrument 5 10 Office equipment 5 10 Electronic equipment 5 10 Software 5 10
Lease, Policy [Policy Text Block]	K. Leases Operating lease Leases where substantially all the rewards and risks of ownership of assets remain with the lessor are accounted for as operating leases. Minimum lease payments, including scheduled rent increases, made under operating leases are charged to the consolidated statements of operations and other comprehensive income (loss) on a straight-line basis over the lease term. Contingent rentals are excluded from minimum lease payments, and are recognized as expense when the achievement of the specified target is considered probable. Capital lease Leases which substantially transfer all of the benefits and risks inherent in ownership to the lessee are classified as capital leases. In a capital lease, assets and liabilities are recorded at the amount of the lesser of (a) the fair value of the leased asset at the inception of the lease or (b) the present value of the minimum lease payments (excluding executing costs) over the lease term. Recorded assets are depreciated over their estimated useful lives. During the lease term, each minimum lease payment is allocated between a reduction of the obligation and interest expense to produce a constant periodic rate of interest on the remaining balance of the obligation. Leasehold improvements are depreciated over the depreciable lives of the corresponding fixed asset or the related lease term, whichever is shorter.
Fair Value Measurement, Policy [Policy Text Block]	L. Fair Value Measurement The Company applies the provisions of ASC Subtopic 820-10, Fair Value Measurements, for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements. ASC 820 also establishes a framework for measuring fair value and expands disclosures about fair value measurements. Fair value is defined as the price that would be received when selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In determining the fair value for the assets and liabilities required or permitted to be recorded, the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability. ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes three levels of inputs that may be used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2: Quoted prices in markets that are not active, or inputs that is observable, either directly or indirectly, for substantially the full term of the asset or liability; Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity). There were no transfers between level 1, level 2 or level 3 measurements for the years ended December 31, 2016 and 2015. Cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities are reflected in the accompanying consolidated financial statements at amounts that approximate fair value because of the short-term nature of these instruments. The fair value of the Company’s capital lease obligations also approximates carrying value as they bear interest at current market rates.
Segment and geographic information, Policy [Policy Text Block]	M. Segment and geographic information The Company is operating in one segment in accordance with the accounting guidance FASB ASC topic 280, “Segment Reporting”. The company’s revenues are from customers in People’s Republic of China (“PRC”). All assets of the company are located in PRC.
Revenue Recognition, Policy [Policy Text Block]	N. Revenue recognition The Company recognizes revenue when the amount of revenue can be reliably measured, it is probable that economic benefits will flow to the entity and specific criteria have been met for each of the Company’s activities as described below. Medicine sales Revenue from the sale of medicine is recognized when it is both earned and realized. The Company’s policy is to recognize the sale of medicine when the title of the medicine, ownership and risk of loss have transferred to the purchasers, and collection of the sales proceeds is reasonably assured, all of which generally occur when the patient receives the medicine. Given the nature of this revenue source of the Company’s business and the applicable rules guiding revenue recognition, the revenue recognition practices for the sale of medicine do not contain estimates that materially affect results of operations nor any policy for return of products. Patient Services In accordance with the medical licenses of Jiarun, the approved medical patient service scope of the Company include medical consulting, surgery, obstetrics and gynecology, pediatrics, anesthesia, clinic laboratory, medical imaging, and traditional Chinese medicine, etc. Patient service revenue is recognized when it is both earned and realized. The Company’s policy is to recognize patient service revenue when the medical service has been provided to the patient and collection of the revenue is reasonably assured. The Company provides services to both patients covered by social insurance and patients who are not covered by social insurance. The Company charges the same rates for patient services regardless of the coverage by social insurance. Patients who are not covered by social insurance are liable for the total cost of medical treatment. · For out-patient medical services, revenue is recognized when the Company provides medical service to the patient. The Company collects payment when the patient checks out from the hospital, which is the same day the services are provided. · For in-patient medical services, the Company estimates the approximate fee the patients will spend in the hospital based on patients’ symptom. This is when the patients check in to the hospital. At that time, the Company collects the estimated fees from the patient and records the payment as deposits received. During the in-patient services period, the Company recognizes revenue when the patient service is provided and deducts the cost of service from the deposit received. The Company records these transactions based on daily reports generated by the respective medical department. When medical services exceed patient deposits received the Company records revenue and accounts receivable when the patient services are provided. When patients check out from the hospital, the Company calculates and determines the remaining deposit, if any, and refunds the unused portion of the deposit to the patients. In the case where the patients have a balance in accounts receivable during the in-patient period, accounts receivable are required to be paid in full at checkout. Patients covered by social insurance will receive a portion or full medical services reimbursed or paid by the social insurance agencies via prepaid cards or insurance claim settlement process. Settlement process The Company is a registered medical service vendor under the state social insurance system for various social insurance agencies; the insurance agencies include “Social Medical Insurance funded by PRC and Heilongjiang Province” and “Heilongjiang Province New Rural Cooperative Medical Care System”. The Company utilizes an online system maintained by the social insurance agencies for patients’ who are covered by social insurance agencies. · The Company records patients’ information in the social insurance system at check in. The system determines the covered portion and amounts based on the information input to the system. · At the time of check out, the Company collects payment for services the patients are liable for and records accounts receivable from the social insurance agencies for the portion of services covered by the social insurances. In the case that the patients have made payment during the in-patient services period, the Company refunds any amount in excess of the portion they are liable for. · The Company is responsible for submitting supporting documents of patient services provided to the social insurance agencies for their review. The Company also requires reconciling its records with the social insurance agencies once a month. Once the social insurance agencies approve the reconciliation, the insurance agencies will settle the accounts receivable balance in the next month following the approval.
Income taxes, Policy [Policy Text Block]	O. Income taxes The Company adopts FASB ASC Topic 740, “Income Taxes,” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. In July 2006, the FASB issued FIN 48(ASC 740-10), Accounting for Uncertainty in Income Taxes-An Interpretation of FASB Statement No. 109 (ASC 740), which requires income tax positions to meet a more-likely-than-not recognition threshold to be recognized in the financial statements. Under FIN 48(ASC 740-10), tax positions that previously failed to meet the more-likely-than-not threshold should be recognized in the first subsequent financial reporting period in which that threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not threshold should be derecognized in the first subsequent financial reporting period in which that threshold is no longer met. The application of tax laws and regulations is subject to legal and factual interpretation, judgment and uncertainty. Tax laws and regulations themselves are subject to change as a result of changes in fiscal policy, changes in legislation, the evolution of regulations and court rulings. Therefore, the actual liability may be materially different from our estimates, which could result in the need to record additional tax liabilities or potentially reverse previously recorded tax liabilities or deferred tax asset valuation allowance. As a result of the implementation of FIN 48 (ASC 740-10), the company made a comprehensive review of its portfolio of tax positions in accordance with recognition standards established by FIN 48 (ASC 740-10). The Company recognized no material adjustments to liabilities or shareholder’s equity as a result of the implementation. The adoption of FIN 48 did not have a material impact on the Company’s unaudited consolidated financial statements. Enterprise income tax is defined under the Provisional Regulations of PRC Concerning Income Tax on Enterprises promulgated by the PRC, income tax is payable by enterprises at a rate of 25 Jiarun's medical services have been exempt from enterprise income tax since March 1, 2006, which has been approved by the Local Taxation Bureau. Jiarun was incorporated in accordance with the law of medical and health institutions, mainly provide medical services, with the "PRC Business Tax Tentative Regulations" Article 8 (3) medical service income tax-free provisions (hospital, clinics and other medical institutions to provide medical services shall be exempt from business tax). The Company's medical services have been exempted from business tax since March 1, 2006. In considering the achievement of the hospital, it could not have been done without the support of local authorities, Jiarun hospital has voluntarily paid income tax of $ 4,059 2,604
Earnings Per Share, Policy [Policy Text Block]	P. Earnings per share Basic earnings per common share is computed by using net income divided by the weighted average number of shares of common stock outstanding for the periods presented. Diluted earnings per share is computed by dividing net income by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding for the periods presented.
Reclassification, Policy [Policy Text Block]	Q. Reclassification The comparative figures have been reclassified to conform to current year presentation.
Recently accounting pronouncements, Policy [Policy Text Block]	R. Recently accounting pronouncements In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), aimed at making leasing activities more transparent and comparable. The new standard requires substantially all leases be recognized by lessees on their balance sheet as a right-of-use asset and corresponding lease liability, including today’s operating leases. For public business entities, the standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. For all other entities, the standard is effective for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. Early application is permitted for all entities. The Company is currently evaluating the impact of the adoption of this guidance on its consolidated financial condition, results of operations and cash flows. In March 2016, the FASB issued ASU No. 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net). The amendment in this update affect entities with transactions included within the scope of Topic 606, The scope of that Topic includes entities that enter into contracts with customers to transfer goods or services (that are an output of the entity’s ordinary activities) in exchange for consideration. The amendments are intended to improve the operability and understandability of the implementation guidance on principal versus agent considerations. In April 2016, the FASB issued ASU No. 2016-10, The amendments in ASU 2016-10 provide more detailed guidance, including additional implementation guidance and examples in the following key areas: 1) identifying performance obligations and 2) licenses of intellectual property. In May 2016, the FASB issued ASU No. 2016-12 a proposed Update, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients, on September 30, 2015. The amendments do not change the core principles of the standard, but clarify the guidance on assessing collectability, presenting sales taxes, measuring noncash consideration and certain transition matters. This update becomes effective concurrently with ASU No. 2014-09. The Company is currently evaluating the effect of this new standard, including the transition method, to determine the impact on the Company's consolidated financial position, results of operations, cash flows, or related disclosures. In October 2016, the FASB issued Accounting Standards Update No. 2016-16, Income Taxes – Intra-Entity Transfers of Assets Other Than Inventory (ASU 2016-16). The standard is intended to address diversity in practice and complexity in financial reporting, particularly for intra-entity transfers of intellectual property. ASU 2016-16 will be effective for the Company beginning with the interim periods of fiscal 2018 and requires the modified retrospective method of adoption. Early adoption is permitted. The Company is in the process of determining timing of adoption and assessing the impact of ASU 2016-16 on its consolidated financial statements. In November 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash (“ASU No. 2016-18”). ASU No. 2016-18 requires that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, restricted cash and restricted cash equivalents. Therefore, amounts generally described as restricted cash should be included with cash and cash equivalents when reconciling the beginning of period and end of period total amounts shown on the statement of cash flows. ASU No. 2016-18 is effective for annual periods beginning after December 15, 2017, including interim periods within those fiscal years. The Company elected to early adopt ASU No. 2016-18 for the reporting period ending December 31, 2016 and was applied retrospectively. As a result of adoption of ASU No. 2016-18, the Company no longer presents the changes within restricted cash in the consolidated statements of cash flows. In January 2017, the FASB issued Accounting Standards Board Update No. 2017-01: Business Combinations (Topic 805) - Clarifying the Definition of a Business (“ASU 2017-01”). The ASU clarifies the definition of business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. ASU 2017-01 will be effective for the Company’s fiscal year beginning January 1, 2018 and subsequent interim periods with prospective application with impacts on the Company’s consolidated financial statements that may vary depending on each specific acquisition. Early adoption is conditionally permitted. We do not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the consolidated financial position, statements of operations and cash flows.

SUMMARIES OF SIGNIFICANT ACCO24

SUMMARIES OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Property Plant And Equipment Useful Life [Table Text Block]	When assets are retired or disposed, the asset’s original cost and related accumulated depreciation are eliminated from accounts and any gain or loss is reflected in income. Buildings and improvement 10 40 Medical equipment 5 15 Transportation instrument 5 10 Office equipment 5 10 Electronic equipment 5 10 Software 5 10

Accounts Receivable, Net (Table

Accounts Receivable, Net (Tables)	12 Months Ended
	Dec. 31, 2016
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	December 31 2016 2015 Accounts receivable $ 3,359,619 $ 2,035,271 Less: allowance for doubtful debts 24,119 25,802 $ 3,335,500 $ 2,009,469

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2016
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	At December 31, 2016 and 2015, inventories consist of the following: December 31 2016 2015 Western medicine $ 548,724 $ 377,989 Chinese herbal medicine 9,113 6,590 Medical material 241,630 111,808 Other material 1,773 2,693 $ 801,240 $ 499,080

Prepayment (Tables)

Prepayment (Tables)	12 Months Ended
	Dec. 31, 2016
Prepaid Expense, Current [Abstract]
Schedule Of Prepaid Expenses Current [Table Text Block]	At December 31, 2016 and 2015, prepayment consists of the following: December 31 2016 2015 Deposits on medical equipment $ 221,083 $ 38,952 Heating fees 86,515 92,535 Others 211,124 70,055 $ 518,722 $ 201,542

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	At December 31, 2016 and 2015, property and equipment, at cost, consist of: December 31, 2016 2015 Transportation equipment $ 715,646 $ 765,592 Medical equipment 9,282,026 7,047,404 Electrical equipment 1,310,927 799,045 Office equipment and other 93,283 87,110 Buildings 13,982,919 14,958,817 Software 137,028 87,957 Total fixed assets at cost 25,521,829 23,745,925 Accumulated depreciation (2,247,649) (1,298,014) Total fixed assets, net $ 23,274,180 $ 22,447,911

Capital Lease Obligations and29

Capital Lease Obligations and Deposit for Capital Leases (Tables)	12 Months Ended
	Dec. 31, 2016
Leases, Capital [Abstract]
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	The future minimum lease payments for annual capital lease obligation as of December 31, 2016 are as follows: Year Amounts 2017 $ 2,313,038 2018 1,666,127 2019 1,473,960 Thereafter 13,082,905 Total $ 18,536,030

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 31, 2016
Revenues [Abstract]
Schedule Of Health Care Organization Revenues [Table Text Block]	The Company’s revenue consists of medicine sales and patient care revenue. For the Year Ended December 31, 2016 2015 Medicine: Western medicine $ 6,207,470 $ 4,283,342 Chinese medicine 1,493,283 1,057,953 Herbal medicine 297,442 162,676 Total medicine $ 7,998,195 $ 5,503,971 Patient services: Medical consulting $ 5,298,753 $ 3,223,319 Medical treatment 4,588,582 2,982,636 Others 233,215 162,477 Total patient services $ 10,120,550 $ 6,368,432 $ 18,118,745 $ 11,872,403

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Schedule Of Due From Related Party Transactions [Table Text Block]	Amount due from related parties consisted of the following as of the periods indicated: December 31, Name of related parties 2016 2015 Harbin Baiyi Real Estate Development Co., Ltd, $ 1,754,987 $ 1,030,236 Junsheng Zhang 46,500 46,500 Yanhua Xing 2,450 2,450 Weiguang Song 1,050 1,050 $ 1,804,987 $ 1,080,236
Schedule Of Due To Related Party Transactions [Table Text Block]	Amount due to related parties consisted of the following as of the periods indicated: December 31, Name of related parties 2016 2015 Heilongjiang Dahua Medicine Wholesale Co., Ltd $ - $ 59,424 Heilongjiang Province Runjia Medical Equipment Co., Ltd 18,382 32,742 Harbin Qi-run pharmacy Co., Ltd 6,947 - Junsheng Zhang - 5,162 $ 25,329 $ 97,328
Schedule Of Purchases From Related Party Transactions [Table Text Block]	Purchase of medicine and medical material from related parties consisted of the following for the periods indicated: For the Year ended December 31, Name of related parties 2016 2015 Heilongjiang Dahua Medicine Wholesale Co., Ltd $ 520,182 $ 658,768 Harbin Jiarun Pharmacy Co., Ltd 170,638 281,588 Heilongjiang Province Runjia Medical Equipment Co., Ltd 55,821 173,662 Harbin Qi-run pharmacy Co., Ltd 26,273 - $ 772,914 $ 1,114,018

Basic and Diluted Earnings Pe32

Basic and Diluted Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	The reconciliation of the numerators and denominators of the basic and diluted earnings per share computations for income from continuing operations is shown as follows: December 31 2016 2015 Numerator: Net income available to common stockholders $ 3,471,868 $ 1,790,713 Denominator: Basic and diluted weighted-average number of shares outstanding 13,915,000 13,850,244 Net income per share: Basic and diluted $ 0.2495 $ 0.1293

DESCRIPTION OF BUSINESS AND O33

DESCRIPTION OF BUSINESS AND ORGANIZATION (Details Textual)

Nov. 08, 2013shares

Oct. 03, 2013shares

Dec. 20, 2013shares

Jul. 31, 2013

Jun. 30, 2013

Dec. 23, 2012USD ($)

Dec. 31, 2016USD ($)$ / sharesshares

Dec. 31, 2015$ / sharesshares

Mar. 07, 2013shares

Feb. 25, 2013$ / sharesshares

Dec. 23, 2012CNY (¥)

Sep. 17, 2012HKD / sharesshares

Business And Organization [Line Items]

Common Stock, Shares Authorized

100,000,000

100,000,000

Common Stock, Par or Stated Value Per Share | $ / shares

$ 0.001

$ 0.001

Common Stock, Shares, Issued

13,915,000

13,915,000

Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners

70.00%

Joint Venture Investment Obligation To Pay Capital | $

$ 5,555,556

JHCL Shares [Member]

Business And Organization [Line Items]

Common Stock, Shares, Issued

50,000

Noncontrolling Interest, Ownership Percentage by Parent

100.00%

JHCC Shares [Member]

Business And Organization [Line Items]

Common Stock, Capital Shares Reserved for Future Issuance

12,000,000

Junsheng Zhang [Member]

Business And Organization [Line Items]

Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners

100.00%

Shares Transferred Under Transaction and Shares Exchange, Shares

23,225

23,275

Attribution of accumulated retained earnings of Jiarun, Percentage

30.00%

70.00%

Junsheng Zhang [Member] | JHCL Shares [Member]

Business And Organization [Line Items]

Shares Transferred Under Transaction and Shares Exchange, Shares

46,500

Chunlan Tang [Member]

Business And Organization [Line Items]

Shares Transferred Under Transaction and Shares Exchange, Shares

23,225

Weiguang Song [Member]

Business And Organization [Line Items]

Shares Transferred Under Transaction and Shares Exchange, Shares

1,050

Subsidiary, Harbin Jiarun Hospital Co., Ltd [Member]

Business And Organization [Line Items]

Joint venture investment in Jiarun, Ownership Percentage in Harbin Jiarun Hospital Co., Ltd

70.00%

70.00%

Unrecorded Unconditional Purchase Obligation | ¥

¥ 35,000,000

Joint Venture Investment Obligation To Pay Capital

$ 2,380,952

15,000,000

Attribution of accumulated retained earnings of Jiarun, Percentage

30.00%

Joint venture investment in jiarun, Registered Capital | ¥

¥ 50,000,000

Runteng [Member]

Business And Organization [Line Items]

Attribution of accumulated retained earnings of Jiarun, Percentage

70.00%

30.00%

Runteng [Member] | JHCL Shares [Member]

Business And Organization [Line Items]

Shares, Outstanding

100

Runteng and Jiarun [Member]

Business And Organization [Line Items]

Joint Venture Investment Additional Paid Up Capital | $

$ 1,081,000

Subsidiary, JRSIS HEALTH CARE LIMITED [Member]

Business And Organization [Line Items]

Common Stock, Shares Authorized

50,000

Common Stock, Par or Stated Value Per Share | $ / shares

$ 1

Attribution of accumulated retained earnings of Jiarun, Percentage

70.00%

Noncontrolling Interest, Ownership Percentage by Parent

100.00%

Subsidiary, Runteng Medical Group Co., Ltd [Member]

Business And Organization [Line Items]

Common Stock, Shares Authorized

10,000

Common Stock, Par or Stated Value Per Share | HKD / shares

HKD 1

SUMMARIES OF SIGNIFICANT ACCO34

SUMMARIES OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Dec. 31, 2016
Buildings and improvement [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	40 years
Buildings and improvement [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years
Medical equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	15 years
Medical equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Transportation instrument [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years
Transportation instrument [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Office equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years
Office equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Electronic equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years
Electronic equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Software [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years
Software [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years

SUMMARIES OF SIGNIFICANT ACCO35

SUMMARIES OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income Taxes Paid, Net	$ (4,059)	$ (2,604)
Effective Income Tax Rate Reconciliation, Percent	25.00%
Accounts Receivable [Member]
Concentration Risk, Percentage	5.00%	5.00%
Sales Revenue, Net [Member]
Concentration Risk, Percentage	10.00%	10.00%

Accounts Receivable, Net (Detai

Accounts Receivable, Net (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	$ 3,359,619	$ 2,035,271
Less: allowance for doubtful debts	24,119	25,802
Accounts Receivable, Net, Current	$ 3,335,500	$ 2,009,469

Inventories (Details)

Inventories (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Inventory [Line Items]
Inventory, Net	$ 801,240	$ 499,080
Western medicine [Member]
Inventory [Line Items]
Inventory, Net	548,724	377,989
Chinese herbal medicine [Member]
Inventory [Line Items]
Inventory, Net	9,113	6,590
Medical material [Member]
Inventory [Line Items]
Inventory, Net	241,630	111,808
Other material [Member]
Inventory [Line Items]
Inventory, Net	$ 1,773	$ 2,693

Prepayment (Details)

Prepayment (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Schedule Of Prepaid Expenses Current [Line Items]
Prepaid Expense, Current	$ 518,722	$ 201,542
Deposits on medical equipment [Member]
Schedule Of Prepaid Expenses Current [Line Items]
Prepaid Expense, Current	221,083	38,952
Heating fees [Member]
Schedule Of Prepaid Expenses Current [Line Items]
Prepaid Expense, Current	86,515	92,535
Others [Member]
Schedule Of Prepaid Expenses Current [Line Items]
Prepaid Expense, Current	$ 211,124	$ 70,055

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Total fixed assets at cost	$ 25,521,829	$ 23,745,925
Accumulated depreciation	(2,247,649)	(1,298,014)
Total fixed assets, net	23,274,180	22,447,911
Transportation equipment [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets at cost	715,646	765,592
Medical equipment [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets at cost	9,282,026	7,047,404
Electrical equipment [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets at cost	1,310,927	799,045
Office equipment and other [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets at cost	93,283	87,110
Buildings [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets at cost	13,982,919	14,958,817
Software [Member]
Property, Plant and Equipment [Line Items]
Total fixed assets at cost	$ 137,028	$ 87,957

Property and Equipment (Detai40

Property and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Depreciation	$ 1,081,123	$ 871,948

Long Term Deferred Expenses (De

Long Term Deferred Expenses (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Deferred Costs, Current, Total	$ 64,967	$ 63,034
Deferred Costs, Noncurrent, Total	164,676	252,138
consulting fee	$ 67,907	$ 125,210

Capital Lease Obligations and42

Capital Lease Obligations and Deposit for Capital Leases (Details)	Dec. 31, 2016USD ($)
Schedule Of Capital Lease Obligations and Deposit for Capital Leases [Line Items]
2,017	$ 2,313,038
2,018	1,666,127
2,019	1,473,960
Thereafter	13,082,905
Total	$ 18,536,030

Capital Lease Obligations and43

Capital Lease Obligations and Deposit for Capital Leases (Details Textual)	1 Months Ended			12 Months Ended
	Sep. 01, 2014USD ($)	Sep. 01, 2014CNY (¥)	Jun. 05, 2013CNY (¥)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Schedule Of Capital Lease Obligations and Deposit for Capital Leases [Line Items]
Capital Lease Financing Fees				$ 1,344,867	$ 1,217,539
Harbin Baiyi Real Estate Development Co., Ltd [Member]
Schedule Of Capital Lease Obligations and Deposit for Capital Leases [Line Items]
Lease Agreement Annual Payments	$ 1,144,913	¥ 7,000,000	¥ 7,000,000
Captial Lease Obligation Deposits (Financial Leasing Premium Payments) | ¥			¥ 3,000,000
Term of Capital Lease	30 years	30 years
Capital Lease Obligation Interest Rate Percentage	6.55%	6.55%	6.55%
Capital Lease Future Minimum Payments Fair Value Of Assets	$ 15,721,295
Capital Leases, Future Minimum Payments, Present Value of Net Minimum Payments	$ 15,185,032
Lease Expiration Term Description			2,043

Short-term Bank Loans (Details

Short-term Bank Loans (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Short-term Debt [Line Items]
Short-term Debt, Percentage Bearing Fixed Interest Rate	6.09%
Interest Expense, Debt	$ 26,212	$ 33,967
Short-term Debt	$ 0	$ 0

Non-controlling Interests (Deta

Non-controlling Interests (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Noncontrolling Interest [Line Items]
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest	$ 1,328,827	$ 727,258
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	2,946,482	1,515,999
Stockholders' Equity Attributable to Noncontrolling Interest	$ 5,052,519	$ 3,723,692
Jiarun [Member]
Noncontrolling Interest [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent	70.00%	70.00%

Revenue (Details)

Revenue (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Product Information [Line Items]
Sales Revenue, Goods, Net	$ 7,998,195	$ 5,503,971
Total patient services	10,120,550	6,368,432
Revenue, Net	18,118,745	11,872,403
Western Medicine [Member]
Product Information [Line Items]
Sales Revenue, Goods, Net	6,207,470	4,283,342
Chinese Medicine [Member]
Product Information [Line Items]
Sales Revenue, Goods, Net	1,493,283	1,057,953
Herbal Medicine [Member]
Product Information [Line Items]
Sales Revenue, Goods, Net	297,442	162,676
Medical Consulting [Member]
Product Information [Line Items]
Total patient services	5,298,753	3,223,319
Medical Treatment [Member]
Product Information [Line Items]
Total patient services	4,588,582	2,982,636
Others [Member]
Product Information [Line Items]
Total patient services	$ 233,215	$ 162,477

Income Tax Expense (Details Tex

Income Tax Expense (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income Tax Expense [Line Items]
Income Tax Expense (Benefit)	$ 4,059	$ 2,604
United States [Member]
Income Tax Expense [Line Items]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	34.00%
Hong Kong [Member]
Income Tax Expense [Line Items]
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential, Percent	16.50%

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Related Party Transaction [Line Items]
Amount due from related parties	$ 1,804,987	$ 1,080,236
Harbin Baiyi Real Estate Development Co., Ltd [Member]
Related Party Transaction [Line Items]
Amount due from related parties	1,754,987	1,030,236
Junsheng Zhang [Member]
Related Party Transaction [Line Items]
Amount due from related parties	46,500	46,500
Yanhua Xing [Member]
Related Party Transaction [Line Items]
Amount due from related parties	2,450	2,450
Weiguang Song [Member]
Related Party Transaction [Line Items]
Amount due from related parties	$ 1,050	$ 1,050

Related Party Transactions (D49

Related Party Transactions (Details 1) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Related Party Transaction [Line Items]
Amount due to related parties	$ 25,329	$ 97,328
Heilongjiang Dahua Medicine Wholesale Co Ltd [Member]
Related Party Transaction [Line Items]
Amount due to related parties	0	59,424
Heilongjiang Province Runjia Medical Equipment Company Limited [Member]
Related Party Transaction [Line Items]
Amount due to related parties	18,382	32,742
Harbin Qirun pharmacy Co Limited [Member]
Related Party Transaction [Line Items]
Amount due to related parties	6,947	0
Junsheng Zhang [Member]
Related Party Transaction [Line Items]
Amount due to related parties	$ 0	$ 5,162

Related Party Transactions (D50

Related Party Transactions (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Related Party Transaction [Line Items]
Related party transaction, purchases from related party	$ 772,914	$ 1,114,018
Heilongjiang Dahua Medicine Wholesale Co Ltd [Member]
Related Party Transaction [Line Items]
Related party transaction, purchases from related party	520,182	658,768
Harbin Jiarun Pharmacy Co Limited [Member]
Related Party Transaction [Line Items]
Related party transaction, purchases from related party	170,638	281,588
Heilongjiang Province Runjia Medical Equipment Company Limited [Member]
Related Party Transaction [Line Items]
Related party transaction, purchases from related party	55,821	173,662
Harbin Qirun pharmacy Co Limited [Member]
Related Party Transaction [Line Items]
Related party transaction, purchases from related party	$ 26,273	$ 0

Related Party Transactions (D51

Related Party Transactions (Details Textual) - Harbin Baiyi Real Estate Development Co., Ltd [Member]	Dec. 31, 2016USD ($)	Dec. 31, 2016CNY (¥)	Dec. 31, 2015USD ($)
Related Party Transaction [Line Items]
Deposits for capital leases, ended of the period	$ 431,980		$ 462,129
Capital lease obligations, ended of the period	13,896,989		$ 13,975,067
Real Estate Investment Property, at Cost, Total	9,579,894	¥ 63,900,000
Earnest Money Deposit, Remaining Deposits to be Paid	$ 1,439,932	¥ 10,000,000

Basic and Diluted Earnings Pe52

Basic and Diluted Earnings Per Share (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Numerator:
Net income available to common stockholders	$ 3,471,868	$ 1,790,713
Denominator:
Basic and diluted weighted-average number of shares outstanding	13,915,000	13,850,244
Net income per share:
Basic and diluted	$ 0.2495	$ 0.1293

Contingencies and Commitment (D

Contingencies and Commitment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Commitments And Contingencies [Line Items]
Loss Contingency, Damages Sought, Value	$ 0	$ 0
Loss Contingency, Estimate of Possible Loss	$ 0	$ 0