CAT9 (CATN) 10-Q 9 Jul 20 2020 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2020	Jul. 09, 2020
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2020
Current Fiscal Year End Date	--12-31
Entity File Number	333-222288
Entity Registrant Name	CAT9 Group Inc.
Entity Central Index Key	0001632275
Entity Tax Identification Number	47-2912810
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	Room 2001, Dading Century Square
Entity Address, Address Line Two	No.387, Tianren Road
Entity Address, Address Line Three	Wuhou District
Entity Address, City or Town	Chengdu
Entity Address, Country	CN
Entity Address, Postal Zip Code	610000
City Area Code	86
Local Phone Number	028 85594777
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		102,166,400
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2020

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Current assets:
Cash	$ 171,223	$ 189,429
Accounts receivable, net	153,816	426,895
Prepaid expenses		1,551
Inventories	383,824	235,101
Other receivables, related party	4,467	1,669
Advances to suppliers	436,192	97,210
Other current assets	42,363	34,203
Total current assets	1,191,885	986,058
Property & equipment, net	18,808	22,188
Capitalized software costs, net	9,211	13,379
Total assets	1,219,904	1,021,625
Current liabilities:
Accounts payable and accrued liabilities	1,119,361	811,242
Customer deposits	30,562	29,261
Loan payable	70,622	71,808
Loan payable, related parties	141,246
Other payables	18,367	22,807
Other payables, related party	417,871	416,807
Total current liabilities	1,798,029	1,351,925
Total liabilities	1,798,029	1,351,925
Shareholders' Deficit:
Preferred stock $0.0001 par value, 5,000,000 shares authorized; none issued and outstanding
Common stock $0.0001 par value, 500,000,000 shares authorized; 102,166,400 shares issued and outstanding	10,217	10,217
Additional paid-in capital	497,573	497,573
Accumulated deficit	(1,102,047)	(825,752)
Accumulated other comprehensive loss	16,132	(12,338)
Total Stockholders' Deficit	(578,125)	(330,300)
Total liabilities and stockholders' deficit	$ 1,219,904	$ 1,021,625

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Preferred stock, par value per share	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value per share	$ 0.0001	$ 0.0001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	102,166,400	102,166,400
Common stock, shares outstanding	102,166,400	102,166,400

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Operations And Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Income Statement [Abstract]
Revenue	$ 1,054,015	$ 333,251
Cost of revenue	509,592	186,413
Gross margin	544,423	146,838
Operating expenses:
Professional Fees	57,790	19,555
Consulting	106,398	34,590
Selling, general and administrative	643,897	250,189
Total operating expenses	808,085	304,334
Loss from operations	(263,662)	(157,496)
Other income (expense):
Other income	324	602
Interest expense		(539)
Other expenses	12,958	749
Total other expense	(12,634)	(686)
Loss before income taxes	(276,295)	(158,182)
Provision for income taxes
Net Loss	(276,295)	(158,182)
Other comprehensive loss:
Foreign currency translation adjustment	28,470	(14,631)
Comprehensive loss	$ (247,825)	$ (172,813)
Basic and diluted net loss per share	$ 0	$ 0
Weighted average number of common shares outstanding, basic and diluted	102,166,400	102,166,400

Consolidated Statements Of Stoc

Consolidated Statements Of Stockholders' Deficit (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid in Capital [Member]	Accumulated Deficit [Member]	Other Comprehensive Income [Member]	Total
Balance, shares at Dec. 31, 2018	102,166,400
Balance, amount at Dec. 31, 2018	$ 10,217	$ 497,573	$ (1,118,259)	$ (1,933)	$ (612,402)
Foreign currency translation adjustment				(14,631)	(14,631)
Net loss			(158,182)		(158,182)
Balance, shares at Mar. 31, 2019	102,166,400
Balance, amount at Mar. 31, 2019	$ 10,217	497,573	(1,276,441)	(16,564)	$ (785,215)
Balance, shares at Dec. 31, 2019	102,166,400				102,166,400
Balance, amount at Dec. 31, 2019	$ 10,217	497,573	(825,752)	(12,338)	$ (330,300)
Foreign currency translation adjustment				28,470	28,470
Net loss			(276,295)		$ (276,295)
Balance, shares at Mar. 31, 2020	102,166,400				102,166,400
Balance, amount at Mar. 31, 2020	$ 10,217	$ 497,573	$ (1,102,047)	$ 16,132	$ (578,125)

Condensed Consolidated Statem_2

Condensed Consolidated Statements Of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash flows from operating activities:
Net Loss	$ (276,295)	$ (158,182)
Adjustments to reconcile net income to net cash used in operating activities:
Foreign currency translation adjustment	(28,470)	14,631
Bad debt expense	379,087	327
Depreciation and amortizations expense	7,061	3,313
Changes in operating assets and liabilities:
Accounts Receivable	106,008	45,452
Prepaid expenses	(1,551)	(7,171)
Inventories	148,723	(1,715)
Other assets, related party	(2,798)	(1,304)
Advances to suppliers	338,982	(35,726)
Other current assets	8,160	(919)
Accounts payable and accrued liabilities	308,119	(67,957)
Customer deposit	1,301	109,465
Other payables	(4,440)	12,236
Net cash used in operating activities	(159,817)	(116,654)
Cash flows from investing activities:
Purchase of equipment		579
Net cash used in investing activities		(579)
Cash flows from financing activities:
Proceeds from loan payable	140,060	48,842
Loans from related parties	1,064	47,035
Net cash provided by financing activities	141,124	95,877
Net change in cash	(18,693)	(21,356)
Effects of currency translation	487	(1,053)
Cash, beginning of period	189,429	119,792
Cash, end of period	171,223	97,383
SUPPLEMENTAL DISCLOSURES:
Cash paid for interest		942
Cash paid for taxes

Description Of Business And His

Description Of Business And History	3 Months Ended
	Mar. 31, 2020
Description Of Business And History
Description of Business and History	NOTE 1 - DESCRIPTION OF BUSINESS AND HISTORY Description of business CAT9 Group Inc., CAT9 Cayman is a holding company incorporated in August 20, 2015, under the laws of the Cayman Islands. CAT9 Investment China Limited was incorporated in September 10, 2015, under the laws of Hong Kong. CAT9 Investment China is a window for the group to handle the business operations outside of China. Chongqing CAT9 Industrial Company Ltd. is located in Chongqing, PRC and was incorporated under the laws of the PRC on June 26, 2014. Chongqing Field Industrial Company Ltd. operates through strategic alliance and distribution rights agreements in the PRC, the Company is engaged in the marketing and sales of (1) fresh fruits, vegetables meats (including primarily organic and non-organic from both domestically grown and imported (2) Acquisition of land for the planting of Acer Truncatum trees and harvesting of Acer Truncatum seeds to produce edible oil, (3) providing Hi-Tech cooperative farm management services in the PRC and overseas and (4) farm machinery sales. Prior to the events above, the Company on July 31, 2015, the sole officer and director of the Company entered into a Share Purchase Agreement (the “SPA”) pursuant to which he entered into an agreement to sell an aggregate of 10,000,000 shares of his shares of the Company’s common stock to Chongqing Field Industrial Company Ltd. at an aggregate purchase price of $40,000. These shares represent 100% of the Company’s issued and outstanding common stock. Effective upon the closing date of the Share Purchase Agreement, August 12, 2015, the sole officer and director of the Company executed the agreement and owned no shares of the Company’s stock and Chongqing Field Industrial Company Ltd. was the sole stockholder of the Company. On May 2, 2016, the Company entered into Employee Agreements with Wenfa "Simon" Sun, its President, Chief Executive Officer, and Chairman of the Board of Directors, and MeiHong "Sanya" Qian, its Chief Financial Officer and Secretary. Pursuant to the Employment Agreement, the Company issued 6,000,000 shares of restricted common stock to Wenfa "Simon" Sun, and 4,000,000 shares of restricted common stock to MeiHong "Sanya" Qian. On May 3, 2016, the sole shareholder of the Company, Chongqing Field Industrial Ltd., ("CQFI") consented to a redemption of its 10,000,000 shares of common stock at a price of $0.0001 per share for an aggregate redemption price of $1,000. As a result of this action by CQFI, management of the Company now control 100% of the issued and outstanding shares. With the redemption and subsequent issuance of the 10,000,000 shares of restricted common stock, the Company effected a change in its control and the new majority shareholders are the current members of management of the Company.

Summary Of Significant Accounti

Summary Of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2020
Summary Of Significant Accounting Policies
Summary of Significant Accounting Policies	NOTE 2- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company’s unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The accompanying unaudited condensed financial statements reflect all adjustments, consisting of only normal recurring items, which, in the opinion of management, are necessary for a fair statement of the results of operations for the periods shown and are not necessarily indicative of the results to be expected for the full year ending December 31, 2020. These unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2019. The Company's functional currency for Chongqing CAT9 is the Chinese Renminbi (“RMB”); however, the accompanying financial statements have been translated and presented in the United States Dollars (“USD”). Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, CAT9 Cayman, and its subsidiaries, including CAT9 Investment China, Chongqing CAT9 Industrial Co., Ltd: Chongqing Yubei Branch Company of Chongqing CAT9 Industrial Co., Ltd; Chengdu First Branch Company of Chongqing CAT9 Industrial Co., Ltd; and Chengdu Second Branch Company of Chongqing CAT9 Industrial Co., Ltd. Translation Adjustment For the three months ended March 31, 2020 and 2019, the accounts of the Chongqing CAT9 were maintained, and its financial statements were expressed, in RMB. Such financial statements were translated into USD in accordance with the Foreign Currency Matters Topic of the Codification (ASC 830), with the RMB as the functional currency. According to the Codification, all assets and liabilities were translated at the current exchange rate at respective balance sheets dates, members’ capital are translated at the historical rates and income statement items are translated at the average exchange rate for the period. The resulting translation adjustments are reported under other comprehensive income in accordance with the Comprehensive Income Topic of the Codification (ASC 220), as a component of members’ capital. Transaction gains and losses are reflected in the income statement. Comprehensive Income The Company uses SFAS 130 “Reporting Comprehensive Income” (ASC Topic 220). Comprehensive income is comprised of net income and all changes to the statements of members’ capital, except those due to investments by members, changes in paid-in capital and distributions to members. Comprehensive income for the three months ended March 31, 2020 and 2019 is included net income and foreign currency translation adjustments. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires the Company to make estimates and judgments that affect the reported amounts of assets and liabilities, revenues and expenses, and related disclosures of contingent assets and liabilities. These estimates and judgments are based on historical information, information that is currently available to the Company and on various other assumptions that the Company believes to be reasonable under the circumstances. Actual results could differ from those estimates. Cash and Cash Equivalents Cash and cash equivalents include cash in hand and cash in time deposits, certificates of deposit and all highly liquid instruments with original maturities of three months or less.

Significant Concentration

Significant Concentration	3 Months Ended
	Mar. 31, 2020
Risks and Uncertainties [Abstract]
Significant Concentration	NOTE 3 –SIGNIFICANT CONCENTRATION Credit Risk Financial instruments which potentially expose the Company to concentrations of credit risk consist of cash and accounts receivable as of March 31, 2020 and December 31, 2019. The Company performs ongoing evaluations of its cash position and credit evaluations to ensure collections and minimize losses. The major part of the Company’s cash at March 31, 2020 and December 31, 2019 is maintained at financial institutions in the PRC which provide insurance on deposit for no more than 500,000 yuan for each depositor in a bank. The Company has not experienced any losses in such accounts and believes it is not exposed to significant credit risk in this area. Geographic Concentration For the three months ended March 31, 2020 and 2019, the Company’s sales were mainly made to customers located in the PRC. Major parts of net assets of the Company are also located in the PRC. Customer Concentration The following table sets forth information as to the revenue derived from those customers that accounted for more than 10% of our revenue for the year ended March 31, 2020: Amount % Shanghai Haan E-Business Co., Ltd. $ 675,488 64 % Zhongjun Jilian (Shanghai)Tech Co., Ltd. 212,932 20 % The following table sets forth information as to the accounts receivable derived from those customers that accounted for more than 10% of our accounts receivable as of March 31, 2020: Amount % She Qiulin $ 103.823 67 % Sichuan Juhuimin E-Business Co., Ltd. 45,881 30 %

Accounts Receivable

Accounts Receivable	3 Months Ended
	Mar. 31, 2020
Disclosure Accounts Receivable Abstract
Accounts Receivable	NOTE 4 –ACCOUNTS RECEIVABLE Accounts receivable consist of the following: March 31, 2020 December 31, 2019 Accounts receivable $ 535,313 $ 434,810 Less: allowance for doubtful accounts (381,497 ) (7,915 ) Accounts receivable, net $ 153,816 $ 426,895

Inventories

Inventories	3 Months Ended
	Mar. 31, 2020
Disclosure Inventories Abstract
Inventories	NOTE 5 –INVENTORIES Inventories consist of the following: March 31, 2020 December 31, 2019 Raw materials and parts $ 58,359 $ 36,710 Work in process 190,932 — Finished goods 134,533 198,391 Total 383,824 235,101 Less: allowance for inventory reserve — — Total inventory, net $ 383,824 $ 235,101

Property And Equipment

Property And Equipment	3 Months Ended
	Mar. 31, 2020
Property And Equipment
Property And Equipment	NOTE 6 — PROPERTY AND EQUIPMENT Property and equipment are summarized as follows: March 31, 2020 December 31, 2019 Equipment $ 13,901 $ 14,134 Automobile 33,535 34,098 Acer Truncatum saplings 212 215 Total property and equipment 47,648 48,447 Less accumulated depreciation (28,840 ) (26,259 ) Property and equipment, net $ 18,808 $ 22,188 Depreciation expense was $3,057 and $3,313 for the three months ended March 31, 2020 and 2019, respectively.

Capitalized Software Costs

Capitalized Software Costs	3 Months Ended
	Mar. 31, 2020
Capitalized Software Costs
Capitalized Software Costs	NOTE 7 — CAPITALIZED SOFTWARE COSTS Capitalized software costs consist of the following as of: March 31, 2020 December 31, 2019 Software $ 15,790 $ 16,055 Less accumulated amortization (6,579 ) (2,676 ) Software costs, net $ 9,211 $ 13,379 Amortization expense was $4,004 and $0 for the three months ended March 31, 2020 and 2019, respectively.

Loan Payable

Loan Payable	3 Months Ended
	Mar. 31, 2020
Loan Payable
Loan Payable	NOTE 8 – LOAN PAYABLE On June 16, 2018, the Company entered a loan agreement with an individual in the amount of $70,622 (RMB $500,000). The maturity date is June 15, 2019. The loan is unsecured, non-interest bearing. This loan is currently in default.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2020
Related Party Transactions
Related Party Transactions	NOTE 9 - RELATED PARTY TRANSACTIONS Loan payable, related parties On January 1, 2020, the Company entered into a loan agreement with Sichuan CAT9 Technology, the company under control of Wenfa Sun, the Company’s President, Chief Executive Officer and Chairman. The loan agreement offers the Company $706,228 (RMB 5,000,000) credit line. The maturity date is December 31, 2020. The loan is unsecured, non-interest bearing. As of March 31, 2020, the balance of the loan is $141,246 and unused credit line is $564,982. Due to related parties During the normal course of business, affiliated companies, members, and/or officers may advance the Company funds to pay for certain operating expenses. All advances are unsecured, non-interest bearing and due on demand. As of March 31, 2020 and March 31, 2020 and , the Company owed the aforementioned related parties $417,871 and $416,807, respectively.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	3 Months Ended
	Mar. 31, 2020
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Loss	NOTE 10 – ACCUMULATED OTHER COMPREHENSIVE LOSS Balance of related after-tax components comprising accumulated other comprehensive loss included members’ capital were as follows: March 31, 2020 December 31, 2019 Accumulated other comprehensive loss, beginning of period $ (12,338 ) $ (1,933 ) Change in cumulative translation adjustment 28,470 (10,405 ) Accumulated other comprehensive loss, end of period $ 16,132 $ (12,338 )

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2020
Subsequent Events
Subsequent Events	NOTE 11 – SUBSEQUENT EVENTS In accordance with SFAS 165 (ASC 855-10) management has performed an evaluation of subsequent events through the date that the financial statements were issued and has determined that it does not have any material subsequent events to disclose in these financial statements. On April 7, 2020, the Company’s largest distributor of its products which it received 90% of its revenues doing business under the trade names Zhongjun Jilian (Shanghai) Tech Development Co., Ltd., Shanghai Hanan E-business Co., Lt., and Nanjing Hemu E-business Co., Ltd. ceased all operations. Due to this event, the Company has uncollectible accounts receivables in the amount of $466,056 (3,299,613 RMB) which it does not believe is recoverable. Special Note Regarding Forward-Looking Statements The following discussion should be read in conjunction with our unaudited financial statements, which are included elsewhere in this Form 10-Q (the “Report”). This Report contains forward-looking statements which relate to future events or our future financial performance. In some cases, you can identify forward-looking statements by terminology such as “may,” “should,” “expects,” “plans,” “anticipates,” “believes,” “estimates,” “predicts,” “potential” or “continue” or the negative of these terms or other comparable terminology. These statements are only predictions and involve known and unknown risks, uncertainties, and other factors that may cause our or our industry’s actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed or implied by these forward-looking statements. While these forward-looking statements, and any assumptions upon which they are based, are made in good faith and reflect our current judgment regarding the direction of our business, actual results will almost always vary, sometimes materially, from any estimates, predictions, projections, assumptions or other future performance suggested herein. Except as required by applicable law, including the securities laws of the United States, we do not intend to update any of the forward-looking statements to conform these statements to actual results

Summary Of Significant Accoun_2

Summary Of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2020
Disclosure Summary Of Significant Policies Policies Abstract
Basis of Presentation	Basis of Presentation The Company’s unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The accompanying unaudited condensed financial statements reflect all adjustments, consisting of only normal recurring items, which, in the opinion of management, are necessary for a fair statement of the results of operations for the periods shown and are not necessarily indicative of the results to be expected for the full year ending December 31, 2020. These unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2019. The Company's functional currency for Chongqing CAT9 is the Chinese Renminbi (“RMB”); however, the accompanying financial statements have been translated and presented in the United States Dollars (“USD”).
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, CAT9 Cayman, and its subsidiaries, including CAT9 Investment China, Chongqing CAT9 Industrial Co., Ltd: Chongqing Yubei Branch Company of Chongqing CAT9 Industrial Co., Ltd; Chengdu First Branch Company of Chongqing CAT9 Industrial Co., Ltd; and Chengdu Second Branch Company of Chongqing CAT9 Industrial Co., Ltd.
Translation Adjustment	Translation Adjustment For the three months ended March 31, 2020 and 2019, the accounts of the Chongqing CAT9 were maintained, and its financial statements were expressed, in RMB. Such financial statements were translated into USD in accordance with the Foreign Currency Matters Topic of the Codification (ASC 830), with the RMB as the functional currency. According to the Codification, all assets and liabilities were translated at the current exchange rate at respective balance sheets dates, members’ capital are translated at the historical rates and income statement items are translated at the average exchange rate for the period. The resulting translation adjustments are reported under other comprehensive income in accordance with the Comprehensive Income Topic of the Codification (ASC 220), as a component of members’ capital. Transaction gains and losses are reflected in the income statement.
Comprehensive Income	Comprehensive Income The Company uses SFAS 130 “Reporting Comprehensive Income” (ASC Topic 220). Comprehensive income is comprised of net income and all changes to the statements of members’ capital, except those due to investments by members, changes in paid-in capital and distributions to members. Comprehensive income for the three months ended March 31, 2020 and 2019 is included net income and foreign currency translation adjustments.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires the Company to make estimates and judgments that affect the reported amounts of assets and liabilities, revenues and expenses, and related disclosures of contingent assets and liabilities. These estimates and judgments are based on historical information, information that is currently available to the Company and on various other assumptions that the Company believes to be reasonable under the circumstances. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash in hand and cash in time deposits, certificates of deposit and all highly liquid instruments with original maturities of three months or less.

Significant Concentration (Tabl

Significant Concentration (Tables)	3 Months Ended
	Mar. 31, 2020
Disclosure Significant Concentration Tables Abstract
Schedule of Concentration of Credit Risk	The following table sets forth information as to the revenue derived from those customers that accounted for more than 10% of our revenue for the year ended March 31, 2020: Amount % Shanghai Haan E-Business Co., Ltd. $ 675,488 64 % Zhongjun Jilian (Shanghai)Tech Co., Ltd. 212,932 20 % The following table sets forth information as to the accounts receivable derived from those customers that accounted for more than 10% of our accounts receivable as of March 31, 2020: Amount % She Qiulin $ 103.823 67 % Sichuan Juhuimin E-Business Co., Ltd. 45,881 30 %

Accounts Receivable (Tables)

Accounts Receivable (Tables)	3 Months Ended
	Mar. 31, 2020
Disclosure Accounts Receivable Tables Abstract
Schedule of Accounts Receivable	NOTE 4 –ACCOUNTS RECEIVABLE Accounts receivable consist of the following: March 31, 2020 December 31, 2019 Accounts receivable $ 535,313 $ 434,810 Less: allowance for doubtful accounts (381,497 ) (7,915 ) Accounts receivable, net $ 153,816 $ 426,895

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Mar. 31, 2020
Disclosure Inventories Tables Abstract
Schedule of Inventories	NOTE 5 –INVENTORIES Inventories consist of the following: March 31, 2020 December 31, 2019 Raw materials and parts $ 58,359 $ 36,710 Work in process 190,932 — Finished goods 134,533 198,391 Total 383,824 235,101 Less: allowance for inventory reserve — — Total inventory, net $ 383,824 $ 235,101

Property And Equipment (Tables)

Property And Equipment (Tables)	3 Months Ended
	Mar. 31, 2020
Disclosure Equity Transactions Summarizes Common Stock Warrants Activity Details Abstract
Summary of Property and Equipment	Property and equipment are summarized as follows: March 31, 2020 December 31, 2019 Equipment $ 13,901 $ 14,134 Automobile 33,535 34,098 Acer Truncatum saplings 212 215 Total property and equipment 47,648 48,447 Less accumulated depreciation (28,840 ) (26,259 ) Property and equipment, net $ 18,808 $ 22,188

Capitalized Software Costs (Tab

Capitalized Software Costs (Tables)	3 Months Ended
	Mar. 31, 2020
Disclosure Software Costs Tables Abstract
Summary of Capitalized Software Costs	Capitalized software costs consist of the following as of: March 31, 2020 December 31, 2019 Software $ 15,790 $ 16,055 Less accumulated amortization (6,579 ) (2,676 ) Software costs, net $ 9,211 $ 13,379

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	3 Months Ended
	Mar. 31, 2020
Disclosure Accumulated Other Comprehensive Income Tables Abstract
Schedule of Accumulated Other Comprehensive Income	Balance of related after-tax components comprising accumulated other comprehensive loss included members’ capital were as follows: March 31, 2020 December 31, 2019 Accumulated other comprehensive loss, beginning of period $ (12,338 ) $ (1,933 ) Change in cumulative translation adjustment 28,470 (10,405 ) Accumulated other comprehensive loss, end of period $ 16,132 $ (12,338 )

Significant Concentration (Sche

Significant Concentration (Schedule Of Concentration Of Credit Risk) (Details) - USD ($)	3 Months Ended		15 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2021
Concentration Risk [Line Items]
Revenues	$ 1,054,015	$ 333,251
Revenue [Member]
Concentration Risk [Line Items]
Concentration risk percentage	10.00%
Revenue [Member] | Shanghai Haan E-Business Co., Ltd [Member]
Concentration Risk [Line Items]
Concentration risk percentage			64.00%
Revenues			$ 675,488
Revenue [Member] | Zhongjun Jilian (Shanghai)Tech Co., Ltd [Member]
Concentration Risk [Line Items]
Concentration risk percentage	20.00%
Revenues	$ 212,932
Accounts Receivable [Member]
Concentration Risk [Line Items]
Concentration risk percentage	10.00%
Accounts Receivable [Member] | Zhongjun Jilian (Shanghai)Tech Co., Ltd [Member]
Concentration Risk [Line Items]
Concentration risk percentage	67.00%
Accounts Receivable	$ 103,823
Accounts Receivable [Member] | Sichuan Juhuimin E-Business Co., Ltd [Member]
Concentration Risk [Line Items]
Concentration risk percentage	30.00%
Accounts Receivable	$ 45,881

Accounts Receivable (Schedule O

Accounts Receivable (Schedule Of Accounts Receivable) (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Accounts Receivable Schedule Of Accounts Receivable
Accounts receivable	$ 535,313	$ 434,810
Less: allowance for doubtful accounts	381,497	7,915
Accounts receivable, net	$ 153,816	$ 426,895

Inventories (Schedule Of Invent

Inventories (Schedule Of Inventories) (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Inventories Schedule Of Inventories
Raw materials and parts	$ 58,359	$ 36,710
Work in process	190,932
Finished goods	134,533	198,391
Total	383,824	235,101
Less: allowance for inventory reserve
Total inventory, net	$ 383,824	$ 235,101

Property And Equipments (Summar

Property And Equipments (Summary Of Property And Equipment) (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property and equipment, net	$ 18,808	$ 22,188
Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	13,901	14,134
Automobiles [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	33,535	34,098
Acer Truncatum Saplings [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	212	215
Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	47,648	48,447
Less accumulated depreciation	28,840	26,259
Property and equipment, net	$ 18,808	$ 22,188

Capitalized Software Costs (Sum

Capitalized Software Costs (Summary Of Software Costs) (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Capitalized Software Costs Summary Of Software Costs
Software	$ 15,790	$ 16,055
Less accumulated amortization	6,579	2,676
Software costs, net	$ 9,211	$ 13,379

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss (Schedule Of Accumulated Other Comprehensive Loss) (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Accumulated Other Comprehensive Loss Schedule Of Accumulated Other Comprehensive Loss
Accumulated other comprehensive loss, beginning of period	$ (12,338)	$ (1,933)
Change in cumulative translation adjustment	28,470	(10,405)
Accumulated other comprehensive loss, end of period	$ 16,132	$ (12,338)

Description Of Business And H_2

Description Of Business And History (Narrative) (Details) - USD ($)	May 03, 2016	May 02, 2016	Jul. 31, 2015	Dec. 27, 2016
Chongqing Field Industrial Ltd. ("CQFI") - Sole Shareholder [Member] | Restricted Common Stock [Member]
Shares redeemed, shares	10,000,000
Price per share	$ 0.0001
Shares redeemed, value	$ 1,000
Management Of The Company [Member] | Restricted Common Stock [Member]
Percent of stock owned by management after stock redemption	100.00%
Employee Agreements [Member] | Wenfa "Simon" Sun - President, CEO And Chairman Of The Board Of Directors [Member] | Restricted Common Stock [Member]
Shares issued under employee agreement, shares		6,000,000
Employee Agreements [Member] | MeiHong "Sanya" Qian - Chief Financial Officer And Secretary [Member] | Restricted Common Stock [Member]
Shares issued under employee agreement, shares		4,000,000
Share Purchase Agreement With Chongqing Field Industrial Company Ltd [Member]
Share purchase agreement description			The Company on July 31, 2015, the sole officer and director of the Company entered into a Share Purchase Agreement (the "SPA") pursuant to which he entered into an agreement to sell an aggregate of 10,000,000 shares of his shares of the Company's common stock to Chongqing Field Industrial Company Ltd. at an aggregate purchase price of $40,000. These shares represent 100% of the Company's issued and outstanding common stock.
CAT9 Cayman And Its Subsidiaries [Member]
Ownership interest by parent				100.00%

Significant Concentration (Narr

Significant Concentration (Narrative) (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Concentration Risk [Line Items]
Concentration of credit risk insured deposits	The major part of the Company’s cash at March 31, 2020 and December 31, 2019 is maintained at financial institutions in the PRC which provide insurance on deposit for no more than 500,000 yuan for each depositor in a bank. The Company has not experienced any losses in such accounts and believes it is not exposed to significant credit risk in this area.	The major part of the Company’s cash at March 31, 2020 and December 31, 2019 is maintained at financial institutions in the PRC which provide insurance on deposit for no more than 500,000 yuan for each depositor in a bank. The Company has not experienced any losses in such accounts and believes it is not exposed to significant credit risk in this area.
Revenue [Member]
Concentration Risk [Line Items]
Concentration risk percentage	10.00%
Accounts Receivable [Member]
Concentration Risk [Line Items]
Concentration risk percentage	10.00%

Loan Payable (Narrative) (Detai

Loan Payable (Narrative) (Details) - Loans Agreement With An Individual Dated June 16, 2018 [Member]	Jun. 16, 2018USD ($)
Short-term Debt [Line Items]
Loan payable face amount	$ 70,622
Loan payable maturity date	Jun. 15, 2019
Loan payable description	The loan is unsecured, non-interest bearing.

Loan Payable (Narrative) (Det_2

Loan Payable (Narrative) (Details) (RMB) - Jun. 16, 2018 - Loans Agreement With An Individual Dated June 16, 2018 [Member]	USD ($)	CNY (¥)
Short-term Debt [Line Items]
Loan payable face amount | $	$ 70,622
China, Yuan Renminbi [Member]
Short-term Debt [Line Items]
Loan payable face amount | ¥		¥ 500,000

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details) - USD ($)	Jan. 02, 2020	Mar. 31, 2020	Dec. 31, 2019
Related Party Transaction [Line Items]
Loan payable, related party		$ 141,246
Other payable, related party		417,871	$ 416,807
Sichuan CAT9 Technology - The Company Under Control Of Wenfa Sun, President, CEO And Chairman [Member] | Loans Agreement Dated January 1, 2020 [Member]
Related Party Transaction [Line Items]
Loan payable face amount	$ 706,228
Loan payable maturity date	Dec. 31, 2020
Loan payable description	The loan is unsecured, non-interest bearing.
Loan payable, related party		141,246
Loan payable unused credit line		$ 564,982
Related Parties [Member]
Related Party Transaction [Line Items]
Related party debt terms		The Company was indebted to related parties that advanced loans to the Company without any formal repayment terms	The Company was indebted to related parties that advanced loans to the Company without any formal repayment terms
Other payable, related party		$ 417,871	$ 416,807

Related Party Transactions (N_2

Related Party Transactions (Narrative) (Details) (RMB) - Jan. 02, 2020 - Sichuan CAT9 Technology - The Company Under Control Of Wenfa Sun, President, CEO And Chairman [Member] - Loans Agreement Dated January 1, 2020 [Member]	USD ($)	CNY (¥)
Related Party Transaction [Line Items]
Loan payable face amount | $	$ 706,228
China, Yuan Renminbi [Member]
Related Party Transaction [Line Items]
Loan payable face amount | ¥		¥ 5,000,000

Subsequent Events (Narrative) (

Subsequent Events (Narrative) (Details) - Subsequent Event [Member]	Apr. 07, 2020USD ($)
Subsequent Event [Line Items]
Subsequent event description	On April 7, 2020, the Company’s largest distributor of its products which it received 90% of its revenues doing business under the trade names Zhongjun Jilian (Shanghai) Tech Development Co., Ltd., Shanghai Hanan E-business Co., Lt., and Nanjing Hemu E-business Co., Ltd. ceased all operations. Due to this event, the Company has uncollectible accounts receivables in the amount of $466,056 (3,299,613 RMB) which it does not believe is recoverable.
Uncollectible accounts receivable	$ 466,056

Subsequent Events (Narrative)_2

Subsequent Events (Narrative) (Details) (RMB) - Apr. 07, 2020 - Subsequent Event [Member]	USD ($)	CNY (¥)
Subsequent Event [Line Items]
Uncollectible accounts receivable | $	$ 466,056
China, Yuan Renminbi [Member]
Subsequent Event [Line Items]
Uncollectible accounts receivable | ¥		¥ 3,299,613