Addentax (ATXG) 10-Q/A30 Oct 182018 Q2 Quarterly report (amended)Financial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Sep. 30, 2017	Apr. 16, 2018
Document And Entity Information
Entity Registrant Name	ADDENTAX GROUP CORP.
Entity Central Index Key	1,650,101
Document Type	10-Q/A
Document Period End Date	Sep. 30, 2017
Amendment Flag	true
Amendment Description	</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Addentax Group, Corp. (“Addentax”, the “Company”, “we” or “us”) is filing this Amendment No. 2 to our quarterly report on Form 10-Q (“Form 10-Q/A”) for the period ended September 30, 2017, which was originally filed with the Securities and Exchange Commission (SEC) on November 20, 2017 (the “Original Filing”) and previously amended by the filing of an Amendment No. 1 to Form 10-Q which we filed with the SEC on April 16, 2018 (“Amendment No. 1” and such Form 10-Q as amended to date, the “September 30, 2017 Form 10-Q”), to restate the Company’s unaudited consolidated financial statements as of March 31, 2017 and unaudited condensed consolidated financial statements as of September 30, 2017, as well as the related notes included in the September 30, 2017 Form 10-Q (“Restatement”).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">This Form 10-Q/A contains only Item 1 (Financial Statements), Item 2 (Management’s Discussion and Analysis of Financial Condition and Results of Operations), Item 4 (Controls and Procedures) of Part I and Item 6 (Exhibits) of Part II, and items including information not affected by the Restatement have not been repeated in this Form 10-Q/A.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Restatement corrects accounting errors related to:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px; text-align: justify"><font style="font-size: 10pt">1)</font></td> <td style="text-align: justify"><font style="font-size: 10pt">The related party balances incorrectly recorded as other receivables and payables as of September 30, 2017.</font></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><font style="font-size: 10pt">2)</font></td> <td style="text-align: justify"><font style="font-size: 10pt">The recognition of incorrect amounts of revenue and cost in the consolidated statements of operations due to inaccurate cut-off.</font></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><font style="font-size: 10pt">3)</font></td> <td style="text-align: justify"><font style="font-size: 10pt">The recording of incorrect balance sheets for comparative period as of March 31, 2017.</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Note 2, Restatement of Previously Issued Consolidated Financial Statements, in the Company’s condensed consolidated financial statements included in Item 1 below provides further information regarding the Restatement. “Item 4 – Controls and Procedures” to this Form 10-Q/A discloses the material weaknesses in the Company’s internal controls associated with the Restatement, as well as management’s conclusion that the Company’s internal controls over financial reporting were not effective as of September 30, 2017. Management is currently evaluating the changes needed in the Company’s internal controls over financial reporting to remediate these material weaknesses.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">This Form 10-Q/A does not reflect events occurring after the filing of the Original Filing (except for those items previously amended by Amendment No. 1) and does not substantively modify or update the disclosures therein other than as required to reflect the adjustments described above. See Note 2 to the accompanying condensed consolidated financial statements, set forth in Item 1 of this Form 10-Q/A, for additional information. Accordingly, this Form 10-Q/A should be read in conjunction with the Company’s filings made with the SEC subsequent to the filing of the Original Filing.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We are also filing currently dated certifications from our Chief Executive Officer and Chief Financial Officer as Exhibits 31.1 and 31.2 to this Form 10-Q/A.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Unless the context otherwise requires, references to “we,” “us,” “our,” “ATXG”, or the “Company,” are to Addentax Group Corp. and its subsidiaries.</p>" id="sjs-B9"><p style="margin: 0pt"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Addentax Group, Corp. (“Addentax”, the “Company”, “we” or “us”) is filing this Amendment No. 2 to our quarterly report on Form 10-Q (“Form 10-Q/A”) for the period ended September 30, 2017, which was originally filed with the Securities and Exchange Commission (SEC) on November 20, 2017 (the “Original Filing”) and previously amended by the filing of an Amendment No. 1 to Form 10-Q which we filed with the SEC on April 16, 2018 (“Amendment No. 1” and such Form 10-Q as amended to date, the “September 30, 2017 Form 10-Q”), to restate the Company’s unaudited consolidated financial statements as of March 31, 2017 and unaudited condensed consolidated financial statements as of September 30, 2017, as well as the related notes included in the September 30, 2017 Form 10-Q (“Restatement”).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">This Form 10-Q/A contains only Item 1 (Financial Statements), Item 2 (Management’s Discussion and Analysis of Financial Condition and Results of Operations), Item 4 (Controls and Procedures) of Part I and Item 6 (Exhibits) of Part II, and items including information not affected by the Restatement have not been repeated in this Form 10-Q/A.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Restatement corrects accounting errors related to:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px; text-align: justify"><font style="font-size: 10pt">1)</font></td> <td style="text-align: justify"><font style="font-size: 10pt">The related party balances incorrectly recorded as other receivables and payables as of September 30, 2017.</font></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><font style="font-size: 10pt">2)</font></td> <td style="text-align: justify"><font style="font-size: 10pt">The recognition of incorrect amounts of revenue and cost in the consolidated statements of operations due to inaccurate cut-off.</font></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"><font style="font-size: 10pt">3)</font></td> <td style="text-align: justify"><font style="font-size: 10pt">The recording of incorrect balance sheets for comparative period as of March 31, 2017.</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Note 2, Restatement of Previously Issued Consolidated Financial Statements, in the Company’s condensed consolidated financial statements included in Item 1 below provides further information regarding the Restatement. “Item 4 – Controls and Procedures” to this Form 10-Q/A discloses the material weaknesses in the Company’s internal controls associated with the Restatement, as well as management’s conclusion that the Company’s internal controls over financial reporting were not effective as of September 30, 2017. Management is currently evaluating the changes needed in the Company’s internal controls over financial reporting to remediate these material weaknesses.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">This Form 10-Q/A does not reflect events occurring after the filing of the Original Filing (except for those items previously amended by Amendment No. 1) and does not substantively modify or update the disclosures therein other than as required to reflect the adjustments described above. See Note 2 to the accompanying condensed consolidated financial statements, set forth in Item 1 of this Form 10-Q/A, for additional information. Accordingly, this Form 10-Q/A should be read in conjunction with the Company’s filings made with the SEC subsequent to the filing of the Original Filing.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We are also filing currently dated certifications from our Chief Executive Officer and Chief Financial Officer as Exhibits 31.1 and 31.2 to this Form 10-Q/A.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Unless the context otherwise requires, references to “we,” “us,” “our,” “ATXG”, or the “Company,” are to Addentax Group Corp. and its subsidiaries.</p>
Current Fiscal Year End Date	--03-31
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Common Stock, Shares Outstanding		506,920,000
Trading Symbol	ATXG
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,018

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2017	Mar. 31, 2017
CURRENT ASSETS
Cash and cash equivalents	$ 315,321	$ 176,905
Accounts receivables, net	5,700,558	4,776,878
Inventories, net	368,637	445,442
Other receivables	1,018,187	1,105,320
Advances to suppliers	975,118	322,556
Amounts due from related parties	251,787	127,552
Total current assets	8,629,608	6,954,653
NON-CURRENT ASSETS
Plant and equipment, net	632,749	663,203
Goodwill	929,662	929,662
Total non-current assets	1,562,411	1,592,865
TOTAL ASSETS	10,192,019	8,547,518
CURRENT LIABILITIES
Accounts payable	2,749,580	1,610,643
Amount due to related parties	6,177,367	2,907,283
Advances from customers	494,933	1,047,817
Accrued expenses and other payables	1,060,031	199,283
Payable for acquisition of business		3,025,751
Income tax payable	3,972	723
Total current liabilities	10,485,883	8,791,500
TOTAL LIABILITIES	10,485,883	8,791,500
COMMITMENTS AND CONTINGENCIES
EQUITY
Common stock ($0.001 par value, 506,920,000 shares issued and outstanding for the period ended September 30, 2017 and $0.001 par value, 500,000,000shares issued and outstanding for the year ended March 31, 2017)	506,920	500,000
Additional paid-in capital	(420,523)	(413,604)
Retained earnings	(351,845)	(371,802)
Statutory reserve	21,539	21,539
Accumulated other comprehensive income	(49,955)	19,884
Total equity	(293,864)	(243,983)
TOTAL LIABILITIES AND EQUITY	$ 10,192,019	$ 8,547,517

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2017	Mar. 31, 2017
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares issued	506,920,000	500,000,000
Common stock, shares outstanding	506,920,000	500,000,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income and Comprehensive Income (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Statement [Abstract]
REVENUES	$ 3,974,797		$ 7,614,205
COST OF REVENUES	3,403,311		6,769,962
GROSS PROFIT	571,486		844,243
OPERATING EXPENSES
Selling and marketing	(5,611)		(17,537)
General and administrative	(421,621)		(797,429)
Total operating expenses	(427,232)		(814,966)
INCOME FROM OPERATIONS	144,254		29,277
OTHER INCOME (EXPENSE), NET	33		(1,583)
INCOME BEFORE INCOME TAX EXPENSE	144,287		27,694
INCOME TAX EXPENSE	(5,494)		(7,737)
NET INCOME	138,793		19,957
Foreign currency translation loss	(21,385)		(69,839)
TOTAL COMPREHENSIVE INCOME (LOSS)	$ 117,408		$ (49,882)
EARNINGS PER SHARE
Basic and diluted	$ 0		$ 0
Weighted average number of shares outstanding - Basic and diluted	506,920,000		506,920,000

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 19,957
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation	55,889
(Increase) decrease in:
Accounts receivable	(923,680)
Inventories	76,806
Advances to suppliers	(652,564)
Other receivables	87,133
Increase (decrease) in:
Accounts payables	1,138,937
Accrued expenses and other payables	637,310
Advances from customers	(552,884)
Taxes payable	3,250
Net cash used in operating activities	(109,846)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of sale of plant and equipment	(25,435)
Payment for the acquisition of subsidiaries	(3,025,751)
Net cash used in investing activities	(3,051,186)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from related party borrowings	5,198,140
Repayment of related party borrowings	(2,052,289)
Proceeds from third party borrowings	961,422
Repayment of third party borrowings	(810,526)
Net cash provided by financing activities	3,296,747
NET INCREASE IN CASH AND CASH EQUIVALENTS	135,715
Effect of exchange rate changes on cash and cash equivalents	2,701
Cash and cash equivalents, beginning of year	176,905
CASH AND CASH EQUIVALENTS, END OF YEAR	$ 315,321

Organization and Business Acqui

Organization and Business Acquisitions	6 Months Ended
Organization and Business Acquisitions	Sep. 30, 2017
Accounting Policies [Abstract]
Organization and Business Acquisitions	1. ORGANIZATION AND BUSINESS ACQUISITIONS Addentax Group Corp. (“ATXG”) was incorporated in Nevada on October 28, 2014, and before the transaction described below, ATXG is engaged in the field of producing images on multiple surfaces using heat transfer technology. On December 28, 2016, ATXG acquired 250,000,000 shares of the issued and outstanding stock of Yingxi Industrial Chain Group Co., Ltd. (“Yingxi”). The 250,000,000 shares of Yingxi were acquired from the members of Yingxi in a share exchange transaction in return for the issuance of 500,000,000 shares of common stock of ATXG. The 250,000,000 shares of Yingxi constitute 100% of its issued and outstanding stock, and as a result of the transaction, Yingxi became a wholly-owned subsidiary of ATXG. And following the consummation of the acquisition and giving effect to the securities exchanged in the offering, the members of Yingxi will beneficially own approximately ninty-nine (99%) of the issued and outstanding common stock of ATXG. Yingxi was incorporated in the Republic of Seychelles on August 4, 2016. ATXG, together with Yingxi and its subsidiaries (the “Company”) operates primarily in the People’s Republic of China (“PRC” or “China”) and is engaged in the business of garments manufacturing and providing logistic services. On December 15, 2016, Yingxi entered into an equity transfer agreement with the shareholder of Yingxi Industrial Chain Investment Co., Ltd (“Yingxi HK”) under which Yingxi agreed to pay total consideration of RMB21,008,886 (approximately $3,048,936) in cash in exchange for a 100% ownership interest in Yingxi HK. Yingxi HK was incorporated in Hong Kong in 2016. Yingxi HK is a holding company with no assets other than a 100% equity interest of the following subsidiaries: Qianhai Yingxi Textile & Garments Co., Ltd (“QYTG”), a wholly-owned subsidiary of Yingxi HK, was incorporated in PRC in 2016. Shenzhen Qianhai Yingxi Industrial Chain Services Co., Ltd (“YX”), a wholly-owned subsidiary of QYTG, was incorporated in PRC in 2016. Xin Kuai Jie Transport Co., Ltd (“XKJ”), a wholly-owned subsidiary of YX, was incorporated in PRC in 2001. XKJ is engaged in the provision of logistic services. Shenzhen Hua Peng Fa Logistics Co., Ltd (“HPF”), a wholly-owned subsidiary of YX, was incorporated in the PRC in 2006. HPF is engaged in the provision of logistic services. Dongguan Heng Sheng Wei Garments Co., Ltd (“HSW”), a wholly-owned subsidiary of YX, was incorporated in the PRC in 2009. HSW is a garment manufacturer. Shantou Chenghai Dai Tou Garments Co., Ltd (“DT”), a wholly-owned subsidiary of YX, was incorporated in the PRC in 2009. DT is a garment manufacturer.

Restatement of Previously Issue

Restatement of Previously Issued Consolidated Financial Statements	6 Months Ended
	Sep. 30, 2017
Restatement Of Previously Issued Consolidated Financial Statements
Restatement of Previously Issued Consolidated Financial Statements	2. RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS Subsequent to the issuance of Amendment No. 1 to the Company’s Form 10-Q/A for the period ended September 30, 2017, the Company determined that material adjustments were needed to correct certain accounting errors. Accordingly, the accompanying condensed consolidated financial statements of the Company as of September 30, 2017 and March 31, 2017, and the related notes hereto, have been restated to correct these accounting errors (the “Restatement”). A summary of these accounting errors, and their effect on the Company’s consolidated financial statements is as follows: 1) The Company had historically presented certain related party balances as other receivables and payables in the Company’s condensed consolidated balance sheet. However, subsequent to the issuance of Amendment No. 1 to the Company’s Form 10-Q for the period ended September 30, 2017, the Company determined that the correct presentation of these related party balances should be separately disclosed. Accordingly, the accompanying consolidated balance sheet and Note 7 (below) as of September 30, 2017 has been restated to reclassify $153,276 and $3,606,360 to amount due from related parties and amount due to related parties, respectively. 2) The Company had historically recognized incorrect amounts of revenue and cost in its consolidated statement of operations due to an inaccurate cut off. Subsequent to the issuance of the Form 10-K for the year ended March 31, 2017, the Company determined that revenue and cost on such cut off error were overstated. Accordingly, the accompanying condensed consolidated financial statements for the three and six months ended September 30, 2017 have been restated to reflect the correction of the proper recognition. The adjustments resulted in a decrease in revenue of $663,683 for the six months ended September 30, 2017; an increase (decrease) in cost of $417,579 and ($725,475) for the three and six months ended September 30, 2017, respectively; and a (decrease) increase in gross profit of ($417,479) and $61,792 for the three and six months ended September 30, 2017, respectively. 3) The Company had presented incorrect balance sheets for the comparative period as of March 31, 2017, the errors principally relate to the recognition of incorrect amounts of revenues and expenses and the misclassification of related party balances. The incorrect amount was subsequently adjusted and the updated audited financial statements as of March 31, 2017, incorporated in the Company’s Form 10-K, was filed on July 16, 2018. Accordingly, the accompanying condensed consolidated financial statements as of March 31, 2017 have been restated for these adjustments. The effect of these adjustments on the Company’s condensed consolidated balance sheets as of September 30, 2017 and March 31, 2017, on the statement of operations for the three and six months ended September 30, 2017 and cash flows for the six months ended September 30, 2017, are summarized below: Balance sheets: As of September 30, 2017 As of March 31, 2017 As filed Restatement adjustments As restated As filed Restatement adjustments As restated Accounts receivable $ 5,700,558 $ - $ 5,700,558 $ 5,763,771 $ (986,893 ) $ 4,776,878 Other receivables 1,171,463 (153,276 ) 1,018,187 1,105,324 (4 ) 1,105,320 Amount due from related parties 98,511 153,276 251,787 127,548 4 127,552 Total current assets 8,629,608 - 8,629,608 7,941,546 (986,893 ) 6,954,653 Total assets 10,192,019 - 10,192,019 9,534,411 (986,893 ) 8,547,518 Accounts payable 2,567,545 182,035 2,749,580 2,354,543 (743,900 ) 1,610,643 Amount due to related parties 2,571,007 3,606,360 6,177,367 2,878,250 29,033 2,907,283 Advances from customers 494,933 - 494,933 289,690 758,127 1,047,817 Accrued expenses and other payables 3,997,647 (2,937,616 ) 1,060,031 334,292 (135,009 ) 199,283 Payables for acquisition of business - - - 3,049,765 (24,014 ) 3,025,751 Total current liabilities 9,635,104 850,779 10,485,883 8,907,263 (115,763 ) 8,791,500 Total liabilities 9,635,104 850,779 10,485,883 8,907,263 (115,763 ) 8,791,500 Additional paid-in capital (420,523 ) - (420,523 ) (400,000 ) (13,604 ) (413,604 ) Retained earnings 471,691 (823,536 ) (351,845 ) 498,417 (870,219 ) (371,802 ) Accumulated other comprehensive income (22,712 ) (27,243 ) (49,955 ) 7,192 12,692 19,884 Total equity 556,915 (850,779 ) (293,864 ) 627,148 (871,131 ) (243,983 ) Total liabilities and equity 10,192,019 - 10,192,019 9,534,411 (986,894 ) 8,547,517 Statements of income and comprehensive income: For the three months ended September 30, 2017 For the six months ended September 30, 2017 As filed Restatement adjustments As restated As filed Restatement adjustments As restated Revenues $ 3,974,797 $ - $ 3,974,797 $ 8,277,888 $ (663,683 ) $ 7,614,205 Cost of revenues 2,985,732 417,579 3,403,311 7,495,437 (725,475 ) 6,769,962 Gross profit 989,065 (417,579 ) 571,486 782,451 61,792 844,243 General and administrative expenses (421,827 ) 206 (421,621 ) (797,429 ) - (797,429 ) Total operating expenses (427,438 ) 206 (427,232 ) (814,966 ) - (814,966 ) Income (loss) from operations 561,627 (417,373 ) 144,254 (32,515 ) 61,792 29,277 Other income (expenses), net 33 - 33 (77 ) (1,506 ) (1,583 ) Income (loss) before income tax expense 561,660 (417,373 ) 144,287 (32,592 ) 60,286 27,694 Net income (loss) 556,166 (417,373 ) 138,793 (40,329 ) 60,286 19,957 Foreign currency translation loss (14,952 ) (6,433 ) (21,385 ) (29,904 ) (39,935 ) (69,839 ) Total comprehensive income (loss) 541,214 (423,806 ) 117,408 (70,233 ) 20,351 (49,882 ) Statements of cash flow: For the six months ended September 30, 2017 As filed Restatement adjustments As restated Net income $ (40,329 ) $ 60,286 $ 19,957 Changes in operating assets and liabilities: Accounts receivable 63,213 (986,893 ) (923,680 ) Amounts due from related parties 29,037 (29,037 ) - Other receivables (66,138 ) 153,271 87,133 Accounts payable 213,002 925,935 1,138,937 Amounts due to related parties (307,243 ) 307,243 - Accrued expenses and other payables 817,141 (179,831 ) 637,310 Advances from customers 205,243 (758,127 ) (552,884 ) Net cash provided by (used in) operating activities 397,307 (507,153 ) (109,846 ) Payment for the acquisition of subsidiaries (3,049,765 ) 24,014 (3,025,751 ) Net cash used in investing activities (3,075,200 ) 24,014 (3,051,186 ) Proceeds from related party borrowings - 5,198,140 5,198,140 Repayment of related party borrowings - (2,052,289 ) (2,052,289 ) Proceeds from third party borrowings 7,092,882 (6,131,460 ) 961,422 Repayment of third party borrowings (4,279,274 ) 3,468,748 (810,526 ) Net cash provided by financing activities 2,813,608 483,139 3,296,747

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
Summary of Significant Accounting Policies	Sep. 30, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (a) Basis of Presentation The condensed consolidated financial statements of the Company and its subsidiaries are prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and include the accounts of the Company and its subsidiaries. All material inter-company accounts and transactions have been eliminated in consolidation. (b) Economic and Political Risks The Company’s operations are conducted in the PRC. Accordingly, the Company’s business, financial condition and results of operations may be influenced by the political, economic and legal environment in the PRC, and by the general state of the PRC economy. The Company’s operations in the PRC are subject to special considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic and legal environment and foreign currency exchange. The Company’s results may be adversely affected by changes in the political and social conditions in the PRC, and by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion, remittances abroad, and rates and methods of taxation. (c) Foreign Currency Translation The Company’s reporting currency is the U.S. dollar. The functional currency of the parent company is the U.S. dollar and the functional currency of the Company’s operating subsidiaries is the Chinese Renminbi (“RMB”). For the subsidiaries whose functional currencies are the RMB, all assets and liabilities are translated at exchange rates at the balance sheet date and revenue and expenses are translated at the average yearly exchange rates and equity is translated at historical exchange rates. Any translation adjustments resulting are not included in determining net income but are included in foreign exchange adjustment to other comprehensive income, a component of equity. (d) Use of Estimates The preparation of the consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ materially from those estimates. (e) Fair Value Measurement Accounting Standards Codification (“ASC”) 820 “Fair Value Measurements and Disclosures“, which defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. The statement clarifies that the exchange price is the price in an orderly transaction between market participants to sell the asset or transfer the liability in the market in which the reporting entity would transact for the asset or liability, that is, the principal or most advantageous market for the asset or liability. It also emphasizes that fair value is a market-based measurement, not an entity-specific measurement, and that market participant assumptions include assumptions about risk and effect of a restriction on the sale or use of an asset. This ASC establishes a fair value hierarchy that prioritizes the inputs to valuation techniques 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 unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described below: 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 are observable, either directly or indirectly, for substantially the full term of the asset or liability; and 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). At September 30, 2017, the Company has no financial assets or liabilities subject to recurring fair value measurements. The Company’s financial instruments include cash, accounts receivable, advances to suppliers, other receivables, accounts payable, other payables, taxes payables and related party receivables or payables. Management estimates that the carrying amounts of financial instruments approximate their fair values due to their short-term nature. The fair value of amounts with related parties is not practicable to estimate due to the related party nature of the underlying transactions. (f) Cash and Cash Equivalents The Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents. The Company had no cash equivalents at September 30, 2017. (g) Accounts Receivable Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of accounts receivable. The Company extends credit to its customers in the normal course of business and generally does not require collateral. The Company’s credit terms are dependent upon the segment, and the customer. The Company assesses the probability of collection from each customer at the outset of the arrangement based on a number of factors, including the customer’s payment history and its current creditworthiness. If in management’s judgment collection is not probable, the Company does not record revenue until the uncertainty is removed. Management performs ongoing credit evaluations, and the Company maintains an allowance for potential credit losses based upon its loss history and its aging analysis. The allowance for doubtful accounts is the Company’s best estimate of the amount of credit losses in existing accounts receivable. Management reviews the allowance for doubtful accounts each reporting period based on a detailed analysis of trade receivables. In the analysis, management primarily considers the age of the customer’s receivable, and also considers the creditworthiness of the customer, the economic conditions of the customer’s industry, general economic conditions and trends, and the business relationship and history with its customers, among other factors. If any of these factors change, the Company may also change its original estimates, which could impact the level of the Company’s future allowance for doubtful accounts. If judgments regarding the collectability of receivables were incorrect, adjustments to the allowance may be required, which would reduce profitability. Accounts receivable are recognized and carried at the original invoice amount less an allowance for any uncollectible amounts. An estimate for doubtful accounts receivable is made when collection of the full amount is no longer probable. Bad debts are written off as incurred. No allowance for doubtful accounts was made for the three and six months ended September 30, 2017. The following customers had an accounts receivable balance greater than 10% of total accounts receivable at September 30, 2017. Customer A 23 % Customer B 22 % (h) Inventories Manufacturing segment inventories consist of raw materials, work in progress and finished goods and are stated at the lower of cost, determined on a weighted average basis, or net realizable value. Net realizable value is the estimated selling price in the ordinary course of business less the estimated cost of completion and the estimated costs necessary to make the sale. When inventories are sold, their carrying amount is charged to expense in the period in which the revenue is recognized. Write-downs for declines in net realizable value or for losses of inventories are recognized as an expense in the period the impairment or loss occurs. No allowance for obsolete finished goods was made for the three and six months ended September 30, 2017. During the three and six months ended September 30, 2017, approximately 84% and 63% of total inventory purchases were from the Company’s five largest suppliers, respectively. Management believes that should the Company lose any one of its major suppliers, other suppliers are available that could provide similar products to the Company on comparable terms. (i) Plant and Equipment Plant and equipment are carried at cost less accumulated depreciation. Depreciation is provided over the assets’ estimated useful lives, using the straight-line method. Estimated useful lives of the plant and equipment are as follows: Production plant 5-10 years Motor vehicles 10-15 years Office equipment 5-10 years The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the statement of income. The cost of maintenance and repairs is charged to the statement of income as incurred, whereas significant renewals and betterments are capitalized. (j) Goodwill Goodwill represents the excess of the purchase price over the net fair value of the identifiable tangible and intangible assets acquired and the fair value of liabilities assumed in acquisitions. ASC350-30-50 “Goodwill and Other Intangible Assets”, requires the testing of goodwill and indefinite-lived intangible assets for impairment at least annually. The Company tests goodwill for impairment in the fourth quarter of each year. Under applicable accounting guidance, the goodwill impairment analysis is a two-step test. The first step of the goodwill impairment test involves comparing the fair value of each reporting unit with its carrying amount including goodwill. If the fair value of a reporting unit exceeds its carrying amount, goodwill of the reporting unit is considered not impaired; however, if the carrying amount of the reporting unit exceeds its fair value, the second step must be performed to measure potential impairment. The second step involves calculating an implied fair value of goodwill for each reporting unit for which the first step indicated possible impairment. If the implied fair value of goodwill exceeds the goodwill assigned to the reporting unit, there is no impairment. If the goodwill assigned to a reporting unit exceeds the implied fair value of goodwill, an impairment charge is recorded for the excess. In the fourth quarter of 2016, the Company tested goodwill for impairment and it was determined that goodwill was not impaired and none of the Company’s reporting units with significant goodwill was at risk of failing step one of this goodwill impairment test. (k) Accounting for the Impairment of Long-Lived Assets Long-lived assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of assets may not be recoverable. It is reasonably possible that these assets could become impaired as a result of technology or other industry changes. Determination of recoverability of assets to be held and used is by comparing the carrying amount of an asset to future net undiscounted cash flows to be generated by the assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. There was no impairment of long-lived assets as of September 30, 2017. (l) Revenue Recognition The Company recognizes manufacturing revenue from product sales, net of value added taxes, upon delivery at which time title passes to the customer provided that there are no uncertainties regarding customer acceptance, persuasive evidence of an arrangement exists, the sales price is fixed and determinable and collectability is deemed probable. Service revenue is recognized at the time at the point in time when delivery is completed and the shipping terms of the contract have been satisfied. Cost of revenues for manufacturing segment includes the direct raw material cost, direct labor cost, manufacturing overheads including depreciation of production equipment and rent. Cost of for service segment includes gasoline and diesel fuel, toll charges and subcontracting fees. (m) Earnings Per Share The Company reports earnings per share in accordance with ASC 260 “Earnings Per Share”, which requires presentation of basic and diluted earnings per share in conjunction with the disclosure of the methodology used in computing such earnings per share. Basic earnings per share excludes dilution and is computed by dividing income available to common stockholders by the weighted average common shares outstanding during the period. Diluted earnings per share takes into account the potential dilution that could occur if securities or other contracts to issue common stock were exercised and converted into common stock. Further, if the number of common shares outstanding increases as a result of a stock dividend or stock split or decreases as a result of a reverse stock split, the computations of a basic and diluted earnings per share shall be adjusted retroactively for all periods presented to reflect that change in capital structure. The Company’s basic earnings per share is computed by dividing the net income available to holders by the weighted average number of the Company’s ordinary shares outstanding. Diluted earnings per share reflects the amount of net income available to each ordinary share outstanding during the period plus the number of additional shares that would have been outstanding if potentially dilutive securities had been issued. The Company had no potentially dilutive ordinary shares as of September 30, 2017. (n) Income Taxes The Company accounts for income taxes using the asset and liability method prescribed by ASC 740 “Income Taxes”. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date. The Company does not have any material unrecognized tax benefits. The Company is governed by the Income Tax Laws of the PRC. The PRC federal statutory tax rate is 25%. The Company files income tax returns with the relevant government authorities in the PRC. The Company does not believe there will be any material changes in its unrecognized tax positions over the next 12 months. The Company’s policy is to recognize interest and penalties accrued on any unrecognized tax benefits as a component of income tax expense. The Company does not have any accrued interest or penalties associated with any unrecognized tax benefits, nor was any interest expense recognized during the three and six months ended September 30, 2017. The Company’s effective tax rate differs from the PRC federal statutory rate primarily due to non-deductible expenses, temporary differences and preferential tax treatment. (o) Recently issued and adopted accounting pronouncements In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606).” (“ASU 2014-09”). The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. ASU 2014-09 supersedes most existing revenue recognition guidance in US GAAP. In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of Effective Date The Company is in the process of reviewing revenue contracts across each revenue stream and continues to evaluate the impact the standard would have on each revenue stream. As a result of the Company’s evaluation performed to date, the Company does not believe the adoption of this new standard will have a material impact on the Company’s revenue recognition policy. In January 2016, the FASB issued ASU 2016-01, “ Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities In February 2016, the FASB issued ASU 2016-02, “Lease (Topic 842) In August 2016, the FASB issued ASU 2016-15, “ Statement of Cash flows -—Classification of Certain Cash Receipts and Cash Payment” In January, 2017, the FASB issued 2017-01 “ Business Combinations In February 2017, the FASB issued ASU 2017-05 “ Other Income—Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20) The Company reviews new accounting standards as issued. Management has not identified any other new standards that it believes will have a significant impact on the Company’s consolidated financial statements.

Business Acquisition

Business Acquisition	6 Months Ended
Business Acquisition	Sep. 30, 2017
Business Combinations [Abstract]
Business Acquisition	4. BUSINESS ACQUISITION On December 10, 2016, the Company entered into an equity transfer agreement relating to the acquisition of 100% of the equity of Yingxi Industrial Chain Investment Co., Ltd (“Yingxi HK”) and subsidiaries. The acquisition was financed with proceeds from the Company’s borrowings from the third party. The acquisition was closed on December 15, 2016. The results of operations of Yingxi HK are included in the Company’s consolidated financial statements beginning on December 15, 2016. The following represents the purchase price allocation at the dates of the acquisition: Cash and cash equivalents $ 230,390 Other current assets 6,373,688 Plant and equipment 710,829 Goodwill 929,662 Current liabilities (5,174,094 ) Statutory reserves (21,539 ) Total purchase price $ 3,048,936

Accounts Receivables

Accounts Receivables	6 Months Ended
Accounts Receivables	Sep. 30, 2017
Receivables [Abstract]
Accounts Receivables	5. ACCOUNTS RECEIVABLES The Company provides an allowance for doubtful accounts receivable. The receivables and allowance balances at September 30, 2017 and March 31, 2017 are as follows: September 30, 2017 March 31, 2017 (Restated) Accounts receivable $ 5,700,558 $ 4,776,878 Less: allowance for doubtful accounts - - Accounts receivable, net $ 5,700,558 $ 4,776,878 No allowance for doubtful accounts was made for the period ended September 30, 2017 and year ended December 31, 2017.

Other Receivables

Other Receivables	6 Months Ended
Other Receivables	Sep. 30, 2017
Receivables [Abstract]
Other Receivables	6. OTHER RECEIVABLES Other receivables primarily represent unsecured and non-interest bearing short-term advances that the Company makes from time-to-time to third-party entities. These advances are unsecured and due on demand.

Related Party Transactions

Related Party Transactions	6 Months Ended
Related Party Transactions	Sep. 30, 2017
Related Party Transactions [Abstract]
Related Party Transactions	7. RELATED PARTY TRANSACTIONS Name of Related Parties Relationship with the Company Zhida Hong President, CEO, CFO and a director of the Company Zhongpeng Chen A legal representative of HPF Bihua Yang A legal representative of XKJ Dewu Huang A legal representative of DT Qiuying Chen A spouse of legal representative of DT Yingping Ding A legal representative of HSW Jinlong Huang A spouse of legal representative of HSW Shenzhen Qianhai Bitun Investment Fund Management Co., Ltd. Huizhu Ma is a legal representative and principal shareholder Shenzhen Bitun Textile Co., Ltd. Huizhu Ma is a legal representative and principal shareholder Shenzhen Yingxi Investment & Development Co., Ltd. Sister of Huizhu Ma is a legal representative Shenzhen BitunYihao Fund Partnership (Limited Partnership) Shenzhen Qianhai Bitun Investment Fund Management Co., Ltd. is a legal representative and principal shareholder Bitun Apparel (Shezhen) Co., Ltd. Huijun Ma is a legal representative Huizhu Ma A director and principal shareholder of the Company’s principal shareholder Xijuan Huang A spouse of legal representative of HPF The Company leases Shenzhen XKJ office with rent-free from Bihua Yang. The Company had the following related party balances at the end of the period/year: Amounts due from related parties September 30, 2017 March 31, 2017 (Restated) (Restated) Zhida Hong $ 23,606 $ 9,190 Bihua Yang 74,905 118,358 Shenzhen Yingxi Investment & Development Co., Ltd. 153,276 4 $ 251,787 $ 127,552 Amounts due to related parties September 30, 2017 March 31, 2017 (Restated) (Restated) Zhongpeng Chen $ 657,045 $ 554,158 Dewu Huang 57,635 121,794 Yinping Ding 291,929 983,452 Jinlong Huang 1,564,398 1,218,846 Bitun Apparel (Shenzhen) Co., Ltd. 2,103,710 29,033 Shenzhen Qianhai Bitun Investment Fund Management Co., Ltd. 1,502,650 - $ 6,177,367 $ 2,970,283 Payables for acquisition of subsidiaries September 30, 2017 March 31, 2017 (Restated) Bitun Apparel (Shenzhen) Co., Ltd. $ - $ 1,584,247 Shenzhen Yingxi Investment & Development Co., Ltd. - 1,440,224 $ - $ 3,024,471 The balances represent cash advances paid to or due from legal representatives for reimbursable company expenses. The balances with related parties are unsecured, non-interest bearing and repayable on demand. These balances were fully settled in 2018.

Inventories

Inventories	6 Months Ended
Inventories	Sep. 30, 2017
Inventory Disclosure [Abstract]
Inventories	8. INVENTORIES Inventories consist of the following as of September 30, 2017 and March 31, 2017: September 30, 2017 March 31, 2017 (Restated) Raw materials $ 260,447 $ 300,592 Work in progress - 40,330 Finished goods 270,229 261,060 Total 530,676 601,982 Less: allowance for obsolete inventories (162,039 ) (156,540 ) Inventories, net $ 368,637 $ 445,442

Advances to Suppliers

Advances to Suppliers	6 Months Ended
Advances to Suppliers	Sep. 30, 2017
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Advances to Suppliers	9. ADVANCES TO SUPPLIERS The Company has made advances to third-party suppliers in advance of receiving inventory parts. These advances are generally made to expedite the delivery of required inventory when needed and to help to ensure priority and preferential pricing on such inventory. The amounts advanced to suppliers are fully refundable on demand.

Plant and Equipment

Plant and Equipment	6 Months Ended
Plant and Equipment	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Plant and Equipment	10. PLANT AND EQUIPMENT Plant and equipment consists of the following as of September 30, 2017 and March 31, 2017: September 30, 2017 March 31, 2017 Production plant 146,656 $ 141,680 Motor vehicles 854,071 877,015 Office equipment 11,778 11,378 1,012,505 1,030,073 Less: accumulated depreciation (379,756 ) (366,870 ) Plant and equipment, net 632,749 $ 663,203 Depreciation expense for the three and six months ended September 30, 2017 was $28,363 and $55,889, respectively.

Income Taxes

Income Taxes	6 Months Ended
Income Taxes	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Income Taxes	11. INCOME TAXES (a) Enterprise Income Tax (“EIT”) The Company operates in the PRC and files tax returns in the PRC jurisdictions. Yingxi Industrial Chain Group Co., Ltd was incorporated in the Republic of Seychelles and, under the current laws of the British Virgin Islands, is not subject to income taxes. Yingxi HK was incorporated in Hong Kong and is subject to Hong Kong income tax at a tax rate of 16.5%. No provision for income taxes in Hong Kong has been made as Yingxi HK had no taxable income for the three and six months ended September 30, 2017. QYTG and YX were incorporated in the PRC and is subject to the PRC federal statutory tax rate is 25%. No provision for income taxes in the PRC has been made as QYTG and YX had no taxable income for the three and six months ended September 30, 2017. The Company is governed by the Income Tax Laws of the PRC. Yingxi’s operating companies, HSW, HPF and DT were subject to an EIT rate of 25% in 2017. XKJ enjoyed the preferential tax benefits and its EIT rate was 15% in 2017. The Company’s parent entity, Addentax Group Corp. is an U.S entity and is subject to the United States federal income tax. No provision for income taxes in the United States has been made as Addentax Group Corp. had no United States taxable income for the three and six months ended September 30, 2017. No deferred taxes were recognized for the three and six months ended September 30, 2017. The reconciliation of income taxes computed at the PRC federal statutory tax rate applicable to the PRC, to income tax expenses are as follows: three months ended September 30, 2017 six months ended September 30, 2017 (Restated) (Restated) PRC statutory tax rate 25 % 25 % Computed expected expense $ 36,072 $ 6,923 Temporary differences and tax losses not recognized (25,124 ) 6,268 Preferential tax treatment (5,454 ) (5,454 ) Income tax expenses $ 5,494 $ 7,737 (b) Value Added Tax (“VAT”) In accordance with the relevant taxation laws in the PRC, the normal VAT rate for domestic sales is 17%, which is levied on the invoiced value of sales and is payable by the purchaser. The Company is required to remit the VAT it collects to the tax authority. A credit is available whereby VAT paid on purchases can be used to offset the VAT due on sales. For services, the applicable VAT rate is 11% under the relevant tax category for logistic company, except the branch of HPF enjoyed the preferential VAT rate of 3% in 2017. The Company is required to pay the full amount of VAT calculated at the applicable VAT rate of the invoiced value of sales as required. A credit is available whereby VAT paid on gasoline and toll charges can be used to offset the VAT due on service income.

Consolidated Segment Data

Consolidated Segment Data	6 Months Ended
Consolidated Segment Data	Sep. 30, 2017
Segment Reporting [Abstract]
Consolidated Segment Data	12. CONSOLIDATED SEGMENT DATA Segment information is consistent with how management reviews the businesses, makes investing and resource allocation decisions and assesses operating performance. The segment data presented reflects this segment structure. The Company reports financial and operating information in the following two segments: (a) Manufacturing of garments (the “Manufacturing segment”); and (b) Providing logistic services (the “Service segment”). The Company also provides general corporate services to its segments and these costs are reported as “Corporate and others”. Selected information in the segment structure is presented in the following tables: Revenues by segment for the three and six months ended September 30, 2017 are as follows: Revenues three months ended September 30, 2017 six months ended September 30, 2017 (Restated) Manufacturing segment $ 1,755,090 $ 3,061,977 Service segment 2,219,707 4,552,228 $ 3,974,797 $ 7,614,205 Income from operations by segment for the three and six months ended September 30, 2017 are as follows: Operating income (loss) three months ended September 30, 2017 six months ended September 30, 2017 (Restated) (Restated) Manufacturing segment $ 41,172 $ 7,875 Service segment 161,213 128,704 Corporate and other (58,131 ) (107,302 ) Income from operations $ 144,254 $ 29,277 Manufacturing segment - (1,595 ) Service segment - (21 ) Corporate and other 33 33 Income before income tax expense $ 144,287 $ 27,694 Income tax expense (5,494 ) (7,737 ) Net income $ 138,793 $ 19,957 Depreciation and amortization by segment for the three and six months ended September 30, 2017 are as follows: Depreciation three months ended September 30, 2017 six months ended September 30, 2017 Manufacturing segment $ 7,930 $ 15,624 Service segment 20,433 40,265 $ 28,363 $ 55,889 Total assets by segment at September 30, 2017 and March 31, 2017 are as follows: Total assets September 30, 2017 March 31, 2017 (Restated) (Restated) Manufacturing segment $ 5,846,261 $ 5,328,211 Service segment 3,924,149 3,099,276 Corporate and other 421,609 120,031 $ 10,192,019 $ 8,547,518 Goodwill by segment at September 30, 2017 and March 31, 2017 is as follows: Goodwill September 30, 2017 March 31, 2017 Manufacturing segment $ 475,003 $ 475,003 Service segment 454,659 454,659 $ 929,662 $ 929,662

Accrued Expenses and Other Paya

Accrued Expenses and Other Payables	6 Months Ended
Accrued Expenses and Other Payables	Sep. 30, 2017
Payables and Accruals [Abstract]
Accrued Expenses and Other Payables	13. ACCRUED EXPENSES AND OTHER PAYABLES Accrued expenses and other payables consist of the following as of September 30, 2017 and March 31, 2017: September 30, 2017 March 31, 2017 (Restated) (Restated) Loan from third parties (i) $ 775,032 $ 104,040 Employee advances 1,113 987 Accrued wages and welfare 148,102 91,441 Value-added taxes payable 88,070 - Other payables 47,714 2,815 $ 1,060,031 $ 199,283 (i) Loan from third parties represent unsecured and non-interest bearing short-term advances that the Company makes from time-to-time from third-party entities. These advances are unsecured and due on demand.

Reserves

Reserves	6 Months Ended
Reserves	Sep. 30, 2017
Reserves
Reserves	14. RESERVES (a) Statutory reserve In accordance with the relevant laws and regulations of the PRC, the subsidiary of the Company established in the PRC is required to transfer 10% of its profit after taxation prepared in accordance with the accounting regulations of the PRC to the statutory reserve until the reserve balance reaches 50% of the subsidiary’s paid-up capital. Such reserve may be used to offset accumulated losses or increase the registered capital of the subsidiary, subject to the approval from the PRC authorities, and are not available for dividend distribution to the shareholders. At September 30, 2017 and March 31, 2017, the paid-up statutory reserve was RMB148,418 or $21,539. (b) Currency translation reserve The currency translation reserve represents translation differences arising from translation of foreign currency financial statements into the Company’s functional currency.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
Commitments and Contingencies	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	15. COMMITMENTS AND CONTINGENCIES Leases During the year 2017, the Company leased offices in various cities in the PRC, under operating leases expiring on various dates through 2019. Rent expense for the three and six months ended September 30, 2017 was approximately $25,409 and $44,336, respectively. Future minimum lease payments for leases with initial or remaining noncancelable lease terms in excess of one year are as follows: 2017 $ 7,506 2018 30,023 2019 10,007 $ 47,536

Subsequent Events

Subsequent Events	6 Months Ended
Subsequent Events	Sep. 30, 2017
Subsequent Events [Abstract]
Subsequent Events	16. SUBSEQUENT EVENTS In December 2017, the Company signed an agreement with a customer and related parties under which the related parties agreed to buy the accounts receivable of a customer amounting to RMB8,663,368 (approximately $1,247,000). The Company accounts for this arrangement under ASC 860, “Transfers and Servicing”. This arrangement is without recourse, the receivable is isolated from the Company, the transferee has the right to pledge or exchange the receivables, and the Company does not maintain effective control over the receivable. Therefore, this arrangement satisfies the conditions to be accounted for as a sale.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
Summary of Significant Accounting Policies (Policies)	Sep. 30, 2017
Accounting Policies [Abstract]
Basis of Presentation	(a) Basis of Presentation The condensed consolidated financial statements of the Company and its subsidiaries are prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and include the accounts of the Company and its subsidiaries. All material inter-company accounts and transactions have been eliminated in consolidation.
Economic and Political Risks	(b) Economic and Political Risks The Company’s operations are conducted in the PRC. Accordingly, the Company’s business, financial condition and results of operations may be influenced by the political, economic and legal environment in the PRC, and by the general state of the PRC economy. The Company’s operations in the PRC are subject to special considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic and legal environment and foreign currency exchange. The Company’s results may be adversely affected by changes in the political and social conditions in the PRC, and by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion, remittances abroad, and rates and methods of taxation.
Foreign Currency Translation	(c) Foreign Currency Translation The Company’s reporting currency is the U.S. dollar. The functional currency of the parent company is the U.S. dollar and the functional currency of the Company’s operating subsidiaries is the Chinese Renminbi (“RMB”). For the subsidiaries whose functional currencies are the RMB, all assets and liabilities are translated at exchange rates at the balance sheet date and revenue and expenses are translated at the average yearly exchange rates and equity is translated at historical exchange rates. Any translation adjustments resulting are not included in determining net income but are included in foreign exchange adjustment to other comprehensive income, a component of equity.
Use of Estimates	(d) Use of Estimates The preparation of the consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ materially from those estimates.
Fair Value Measurement	(e) Fair Value Measurement Accounting Standards Codification (“ASC”) 820 “ Fair Value Measurements and Disclosures “, which defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. The statement clarifies that the exchange price is the price in an orderly transaction between market participants to sell the asset or transfer the liability in the market in which the reporting entity would transact for the asset or liability, that is, the principal or most advantageous market for the asset or liability. It also emphasizes that fair value is a market-based measurement, not an entity-specific measurement, and that market participant assumptions include assumptions about risk and effect of a restriction on the sale or use of an asset. This ASC establishes a fair value hierarchy that prioritizes the inputs to valuation techniques 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 unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described below: 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 are observable, either directly or indirectly, for substantially the full term of the asset or liability; and 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). At September 30, 2017, the Company has no financial assets or liabilities subject to recurring fair value measurements. The Company’s financial instruments include cash, accounts receivable, advances to suppliers, other receivables, accounts payable, other payables, taxes payables and related party receivables or payables. Management estimates that the carrying amounts of financial instruments approximate their fair values due to their short-term nature. The fair value of amounts with related parties is not practicable to estimate due to the related party nature of the underlying transactions.
Cash and Cash Equivalents	(f) Cash and Cash Equivalents The Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents. The Company had no cash equivalents at September 30, 2017.
Accounts Receivable	(g) Accounts Receivable Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of accounts receivable. The Company extends credit to its customers in the normal course of business and generally does not require collateral. The Company’s credit terms are dependent upon the segment, and the customer. The Company assesses the probability of collection from each customer at the outset of the arrangement based on a number of factors, including the customer’s payment history and its current creditworthiness. If in management’s judgment collection is not probable, the Company does not record revenue until the uncertainty is removed. Management performs ongoing credit evaluations, and the Company maintains an allowance for potential credit losses based upon its loss history and its aging analysis. The allowance for doubtful accounts is the Company’s best estimate of the amount of credit losses in existing accounts receivable. Management reviews the allowance for doubtful accounts each reporting period based on a detailed analysis of trade receivables. In the analysis, management primarily considers the age of the customer’s receivable, and also considers the creditworthiness of the customer, the economic conditions of the customer’s industry, general economic conditions and trends, and the business relationship and history with its customers, among other factors. If any of these factors change, the Company may also change its original estimates, which could impact the level of the Company’s future allowance for doubtful accounts. If judgments regarding the collectability of receivables were incorrect, adjustments to the allowance may be required, which would reduce profitability. Accounts receivable are recognized and carried at the original invoice amount less an allowance for any uncollectible amounts. An estimate for doubtful accounts receivable is made when collection of the full amount is no longer probable. Bad debts are written off as incurred. No allowance for doubtful accounts was made for the three and six months ended September 30, 2017. The following customers had an accounts receivable balance greater than 10% of total accounts receivable at September 30, 2017. Customer A 23 % Customer B 22 %
Inventories	(h) Inventories Manufacturing segment inventories consist of raw materials, work in progress and finished goods and are stated at the lower of cost, determined on a weighted average basis, or net realizable value. Net realizable value is the estimated selling price in the ordinary course of business less the estimated cost of completion and the estimated costs necessary to make the sale. When inventories are sold, their carrying amount is charged to expense in the period in which the revenue is recognized. Write-downs for declines in net realizable value or for losses of inventories are recognized as an expense in the period the impairment or loss occurs. No allowance for obsolete finished goods was made for the three and six months ended September 30, 2017. During the three and six months ended September 30, 2017, approximately 84% and 63% of total inventory purchases were from the Company’s five largest suppliers, respectively. Management believes that should the Company lose any one of its major suppliers, other suppliers are available that could provide similar products to the Company on comparable terms.
Plant and Equipment	(i) Plant and Equipment Plant and equipment are carried at cost less accumulated depreciation. Depreciation is provided over the assets’ estimated useful lives, using the straight-line method. Estimated useful lives of the plant and equipment are as follows: Production plant 5-10 years Motor vehicles 10-15 years Office equipment 5-10 years The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the statement of income. The cost of maintenance and repairs is charged to the statement of income as incurred, whereas significant renewals and betterments are capitalized.
Goodwill	(j) Goodwill Goodwill represents the excess of the purchase price over the net fair value of the identifiable tangible and intangible assets acquired and the fair value of liabilities assumed in acquisitions. ASC350-30-50 “Goodwill and Other Intangible Assets”, requires the testing of goodwill and indefinite-lived intangible assets for impairment at least annually. The Company tests goodwill for impairment in the fourth quarter of each year. Under applicable accounting guidance, the goodwill impairment analysis is a two-step test. The first step of the goodwill impairment test involves comparing the fair value of each reporting unit with its carrying amount including goodwill. If the fair value of a reporting unit exceeds its carrying amount, goodwill of the reporting unit is considered not impaired; however, if the carrying amount of the reporting unit exceeds its fair value, the second step must be performed to measure potential impairment. The second step involves calculating an implied fair value of goodwill for each reporting unit for which the first step indicated possible impairment. If the implied fair value of goodwill exceeds the goodwill assigned to the reporting unit, there is no impairment. If the goodwill assigned to a reporting unit exceeds the implied fair value of goodwill, an impairment charge is recorded for the excess. In the fourth quarter of 2016, the Company tested goodwill for impairment and it was determined that goodwill was not impaired and none of the Company’s reporting units with significant goodwill was at risk of failing step one of this goodwill impairment test.
Accounting for the Impairment of Long-Lived Assets	(k) Accounting for the Impairment of Long-Lived Assets Long-lived assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of assets may not be recoverable. It is reasonably possible that these assets could become impaired as a result of technology or other industry changes. Determination of recoverability of assets to be held and used is by comparing the carrying amount of an asset to future net undiscounted cash flows to be generated by the assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. There was no impairment of long-lived assets as of September 30, 2017.
Revenue Recognition	(l) Revenue Recognition The Company recognizes manufacturing revenue from product sales, net of value added taxes, upon delivery at which time title passes to the customer provided that there are no uncertainties regarding customer acceptance, persuasive evidence of an arrangement exists, the sales price is fixed and determinable and collectability is deemed probable. Service revenue is recognized at the time at the point in time when delivery is completed and the shipping terms of the contract have been satisfied. Cost of revenues for manufacturing segment includes the direct raw material cost, direct labor cost, manufacturing overheads including depreciation of production equipment and rent. Cost of for service segment includes gasoline and diesel fuel, toll charges and subcontracting fees.
Earnings Per Share	(m) Earnings Per Share The Company reports earnings per share in accordance with ASC 260 “Earnings Per Share”, which requires presentation of basic and diluted earnings per share in conjunction with the disclosure of the methodology used in computing such earnings per share. Basic earnings per share excludes dilution and is computed by dividing income available to common stockholders by the weighted average common shares outstanding during the period. Diluted earnings per share takes into account the potential dilution that could occur if securities or other contracts to issue common stock were exercised and converted into common stock. Further, if the number of common shares outstanding increases as a result of a stock dividend or stock split or decreases as a result of a reverse stock split, the computations of a basic and diluted earnings per share shall be adjusted retroactively for all periods presented to reflect that change in capital structure. The Company’s basic earnings per share is computed by dividing the net income available to holders by the weighted average number of the Company’s ordinary shares outstanding. Diluted earnings per share reflects the amount of net income available to each ordinary share outstanding during the period plus the number of additional shares that would have been outstanding if potentially dilutive securities had been issued. The Company had no potentially dilutive ordinary shares as of September 30, 2017.
Income Taxes	(n) Income Taxes The Company accounts for income taxes using the asset and liability method prescribed by ASC 740 “Income Taxes”. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date. The Company does not have any material unrecognized tax benefits. The Company is governed by the Income Tax Laws of the PRC. The PRC federal statutory tax rate is 25%. The Company files income tax returns with the relevant government authorities in the PRC. The Company does not believe there will be any material changes in its unrecognized tax positions over the next 12 months. The Company’s policy is to recognize interest and penalties accrued on any unrecognized tax benefits as a component of income tax expense. The Company does not have any accrued interest or penalties associated with any unrecognized tax benefits, nor was any interest expense recognized during the three and six months ended September 30, 2017. The Company’s effective tax rate differs from the PRC federal statutory rate primarily due to non-deductible expenses, temporary differences and preferential tax treatment.
Recently Issued and Adopted Accounting Pronouncements	(o) Recently issued and adopted accounting pronouncements In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606).” (“ASU 2014-09”). The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. ASU 2014-09 supersedes most existing revenue recognition guidance in US GAAP. In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of Effective Date The Company is in the process of reviewing revenue contracts across each revenue stream and continues to evaluate the impact the standard would have on each revenue stream. As a result of the Company’s evaluation performed to date, the Company does not believe the adoption of this new standard will have a material impact on the Company’s revenue recognition policy. In January 2016, the FASB issued ASU 2016-01, “ Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities In February 2016, the FASB issued ASU 2016-02, “Lease (Topic 842) In August 2016, the FASB issued ASU 2016-15, “ Statement of Cash flows -—Classification of Certain Cash Receipts and Cash Payment” In January, 2017, the FASB issued 2017-01 “ Business Combinations In February 2017, the FASB issued ASU 2017-05 “ Other Income—Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20) The Company reviews new accounting standards as issued. Management has not identified any other new standards that it believes will have a significant impact on the Company’s consolidated financial statements.

Restatement of Previously Iss_2

Restatement of Previously Issued Consolidated Financial Statements (Tables)	6 Months Ended
	Sep. 30, 2017
Restatement Of Previously Issued Consolidated Financial Statements
Schedule of Restatement of Condensed Consolidated Financial Statements	The effect of these adjustments on the Company’s condensed consolidated balance sheets as of September 30, 2017 and March 31, 2017, on the statement of operations for the three and six months ended September 30, 2017 and cash flows for the six months ended September 30, 2017, are summarized below: Balance sheets: As of September 30, 2017 As of March 31, 2017 As filed Restatement adjustments As restated As filed Restatement adjustments As restated Accounts receivable $ 5,700,558 $ - $ 5,700,558 $ 5,763,771 $ (986,893 ) $ 4,776,878 Other receivables 1,171,463 (153,276 ) 1,018,187 1,105,324 (4 ) 1,105,320 Amount due from related parties 98,511 153,276 251,787 127,548 4 127,552 Total current assets 8,629,608 - 8,629,608 7,941,546 (986,893 ) 6,954,653 Total assets 10,192,019 - 10,192,019 9,534,411 (986,893 ) 8,547,518 Accounts payable 2,567,545 182,035 2,749,580 2,354,543 (743,900 ) 1,610,643 Amount due to related parties 2,571,007 3,606,360 6,177,367 2,878,250 29,033 2,907,283 Advances from customers 494,933 - 494,933 289,690 758,127 1,047,817 Accrued expenses and other payables 3,997,647 (2,937,616 ) 1,060,031 334,292 (135,009 ) 199,283 Payables for acquisition of business - - - 3,049,765 (24,014 ) 3,025,751 Total current liabilities 9,635,104 850,779 10,485,883 8,907,263 (115,763 ) 8,791,500 Total liabilities 9,635,104 850,779 10,485,883 8,907,263 (115,763 ) 8,791,500 Additional paid-in capital (420,523 ) - (420,523 ) (400,000 ) (13,604 ) (413,604 ) Retained earnings 471,691 (823,536 ) (351,845 ) 498,417 (870,219 ) (371,802 ) Accumulated other comprehensive income (22,712 ) (27,243 ) (49,955 ) 7,192 12,692 19,884 Total equity 556,915 (850,779 ) (293,864 ) 627,148 (871,131 ) (243,983 ) Total liabilities and equity 10,192,019 - 10,192,019 9,534,411 (986,894 ) 8,547,517 Statements of income and comprehensive income: For the three months ended September 30, 2017 For the six months ended September 30, 2017 As filed Restatement adjustments As restated As filed Restatement adjustments As restated Revenues $ 3,974,797 $ - $ 3,974,797 $ 8,277,888 $ (663,683 ) $ 7,614,205 Cost of revenues 2,985,732 417,579 3,403,311 7,495,437 (725,475 ) 6,769,962 Gross profit 989,065 (417,579 ) 571,486 782,451 61,792 844,243 General and administrative expenses (421,827 ) 206 (421,621 ) (797,429 ) - (797,429 ) Total operating expenses (427,438 ) 206 (427,232 ) (814,966 ) - (814,966 ) Income (loss) from operations 561,627 (417,373 ) 144,254 (32,515 ) 61,792 29,277 Other income (expenses), net 33 - 33 (77 ) (1,506 ) (1,583 ) Income (loss) before income tax expense 561,660 (417,373 ) 144,287 (32,592 ) 60,286 27,694 Net income (loss) 556,166 (417,373 ) 138,793 (40,329 ) 60,286 19,957 Foreign currency translation loss (14,952 ) (6,433 ) (21,385 ) (29,904 ) (39,935 ) (69,839 ) Total comprehensive income (loss) 541,214 (423,806 ) 117,408 (70,233 ) 20,351 (49,882 ) Statements of cash flow: For the six months ended September 30, 2017 As filed Restatement adjustments As restated Net income $ (40,329 ) $ 60,286 $ 19,957 Changes in operating assets and liabilities: Accounts receivable 63,213 (986,893 ) (923,680 ) Amounts due from related parties 29,037 (29,037 ) - Other receivables (66,138 ) 153,271 87,133 Accounts payable 213,002 925,935 1,138,937 Amounts due to related parties (307,243 ) 307,243 - Accrued expenses and other payables 817,141 (179,831 ) 637,310 Advances from customers 205,243 (758,127 ) (552,884 ) Net cash provided by (used in) operating activities 397,307 (507,153 ) (109,846 ) Payment for the acquisition of subsidiaries (3,049,765 ) 24,014 (3,025,751 ) Net cash used in investing activities (3,075,200 ) 24,014 (3,051,186 ) Proceeds from related party borrowings - 5,198,140 5,198,140 Repayment of related party borrowings - (2,052,289 ) (2,052,289 ) Proceeds from third party borrowings 7,092,882 (6,131,460 ) 961,422 Repayment of third party borrowings (4,279,274 ) 3,468,748 (810,526 ) Net cash provided by financing activities 2,813,608 483,139 3,296,747

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	6 Months Ended
Summary of Significant Accounting Policies (Tables)	Sep. 30, 2017
Accounting Policies [Abstract]
Schedule of Concentration of Risk by Customers	The following customers had an accounts receivable balance greater than 10% of total accounts receivable at September 30, 2017. Customer A 23 % Customer B 22 %
Schedule of Plant and Equipment Useful Lives	Plant and equipment are carried at cost less accumulated depreciation. Depreciation is provided over the assets’ estimated useful lives, using the straight-line method. Estimated useful lives of the plant and equipment are as follows: Production plant 5-10 years Motor vehicles 10-15 years Office equipment 5-10 years

Business Acquisition (Tables)

Business Acquisition (Tables)	6 Months Ended
Business Acquisition (Tables)	Sep. 30, 2017
Business Combinations [Abstract]
Schedule of Purchase Price Allocation for Acquisition	The following represents the purchase price allocation at the dates of the acquisition: Cash and cash equivalents $ 230,390 Other current assets 6,373,688 Plant and equipment 710,829 Goodwill 929,662 Current liabilities (5,174,094 ) Statutory reserves (21,539 ) Total purchase price $ 3,048,936

Accounts Receivables (Tables)

Accounts Receivables (Tables)	6 Months Ended
Accounts Receivables (Tables)	Sep. 30, 2017
Receivables [Abstract]
Schedule of Accounts Receivables	The Company provides an allowance for doubtful accounts receivable. The receivables and allowance balances at September 30, 2017 and March 31, 2017 are as follows: September 30, 2017 March 31, 2017 (Restated) Accounts receivable $ 5,700,558 $ 4,776,878 Less: allowance for doubtful accounts - - Accounts receivable, net $ 5,700,558 $ 4,776,878

Related Party Transactions (Tab

Related Party Transactions (Tables)	6 Months Ended
Related Party Transactions (Tables)	Sep. 30, 2017
Related Party Transactions [Abstract]
Schedule of Related Parties	Name of Related Parties Relationship with the Company Zhida Hong President, CEO, CFO and a director of the Company Zhongpeng Chen A legal representative of HPF Bihua Yang A legal representative of XKJ Dewu Huang A legal representative of DT Qiuying Chen A spouse of legal representative of DT Yingping Ding A legal representative of HSW Jinlong Huang A spouse of legal representative of HSW Shenzhen Qianhai Bitun Investment Fund Management Co., Ltd. Huizhu Ma is a legal representative and principal shareholder Shenzhen Bitun Textile Co., Ltd. Huizhu Ma is a legal representative and principal shareholder Shenzhen Yingxi Investment & Development Co., Ltd. Sister of Huizhu Ma is a legal representative Shenzhen BitunYihao Fund Partnership (Limited Partnership) Shenzhen Qianhai Bitun Investment Fund Management Co., Ltd. is a legal representative and principal shareholder Bitun Apparel (Shezhen) Co., Ltd. Huijun Ma is a legal representative Huizhu Ma A director and principal shareholder of the Company’s principal shareholder Xijuan Huang A spouse of legal representative of HPF
Schedule of Related Party Transactions	The Company had the following related party balances at the end of the period/year: Amounts due from related parties September 30, 2017 March 31, 2017 (Restated) (Restated) Zhida Hong $ 23,606 $ 9,190 Bihua Yang 74,905 118,358 Shenzhen Yingxi Investment & Development Co., Ltd. 153,276 4 $ 251,787 $ 127,552 Amounts due to related parties September 30, 2017 March 31, 2017 (Restated) (Restated) Zhongpeng Chen $ 657,045 $ 554,158 Dewu Huang 57,635 121,794 Yinping Ding 291,929 983,452 Jinlong Huang 1,564,398 1,218,846 Bitun Apparel (Shenzhen) Co., Ltd. 2,103,710 29,033 Shenzhen Qianhai Bitun Investment Fund Management Co., Ltd. 1,502,650 - $ 6,177,367 $ 2,970,283 Payables for acquisition of subsidiaries September 30, 2017 March 31, 2017 (Restated) Bitun Apparel (Shenzhen) Co., Ltd. $ - $ 1,584,247 Shenzhen Yingxi Investment & Development Co., Ltd. - 1,440,224 $ - $ 3,024,471

Inventories (Tables)

Inventories (Tables)	6 Months Ended
Inventories (Tables)	Sep. 30, 2017
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consist of the following as of September 30, 2017 and March 31, 2017: September 30, 2017 March 31, 2017 (Restated) Raw materials $ 260,447 $ 300,592 Work in progress - 40,330 Finished goods 270,229 261,060 Total 530,676 601,982 Less: allowance for obsolete inventories (162,039 ) (156,540 ) Inventories, net $ 368,637 $ 445,442

Plant and Equipment (Tables)

Plant and Equipment (Tables)	6 Months Ended
Plant and Equipment (Tables)	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Schedule of Plant and Equipment	Plant and equipment consists of the following as of September 30, 2017 and March 31, 2017: September 30, 2017 March 31, 2017 Production plant 146,656 $ 141,680 Motor vehicles 854,071 877,015 Office equipment 11,778 11,378 1,012,505 1,030,073 Less: accumulated depreciation (379,756 ) (366,870 ) Plant and equipment, net 632,749 $ 663,203

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
Income Taxes (Tables)	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Schedule of Reconciliation of Income Tax Expense	The reconciliation of income taxes computed at the PRC federal statutory tax rate applicable to the PRC, to income tax expenses are as follows: three months ended September 30, 2017 six months ended September 30, 2017 (Restated) (Restated) PRC statutory tax rate 25 % 25 % Computed expected expense $ 36,072 $ 6,923 Temporary differences and tax losses not recognized (25,124 ) 6,268 Preferential tax treatment (5,454 ) (5,454 ) Income tax expenses $ 5,494 $ 7,737

Consolidated Segment Data (Tabl

Consolidated Segment Data (Tables)	6 Months Ended
Consolidated Segment Data (Tables)	Sep. 30, 2017
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Selected information in the segment structure is presented in the following tables: Revenues by segment for the three and six months ended September 30, 2017 are as follows: Revenues three months ended September 30, 2017 six months ended September 30, 2017 (Restated) Manufacturing segment $ 1,755,090 $ 3,061,977 Service segment 2,219,707 4,552,228 $ 3,974,797 $ 7,614,205 Income from operations by segment for the three and six months ended September 30, 2017 are as follows: Operating income (loss) three months ended September 30, 2017 six months ended September 30, 2017 (Restated) (Restated) Manufacturing segment $ 41,172 $ 7,875 Service segment 161,213 128,704 Corporate and other (58,131 ) (107,302 ) Income from operations $ 144,254 $ 29,277 Manufacturing segment - (1,595 ) Service segment - (21 ) Corporate and other 33 33 Income before income tax expense $ 144,287 $ 27,694 Income tax expense (5,494 ) (7,737 ) Net income $ 138,793 $ 19,957 Depreciation and amortization by segment for the three and six months ended September 30, 2017 are as follows: Depreciation three months ended September 30, 2017 six months ended September 30, 2017 Manufacturing segment $ 7,930 $ 15,624 Service segment 20,433 40,265 $ 28,363 $ 55,889 Total assets by segment at September 30, 2017 and March 31, 2017 are as follows: Total assets September 30, 2017 March 31, 2017 (Restated) (Restated) Manufacturing segment $ 5,846,261 $ 5,328,211 Service segment 3,924,149 3,099,276 Corporate and other 421,609 120,031 $ 10,192,019 $ 8,547,518 Goodwill by segment at September 30, 2017 and March 31, 2017 is as follows: Goodwill September 30, 2017 March 31, 2017 Manufacturing segment $ 475,003 $ 475,003 Service segment 454,659 454,659 $ 929,662 $ 929,662

Accrued Expenses and Other Pa_2

Accrued Expenses and Other Payables (Tables)	6 Months Ended
Accrued Expenses and Other Payables (Tables)	Sep. 30, 2017
Payables and Accruals [Abstract]
Schedule of Accrued Expenses and Other Payables	Accrued expenses and other payables consist of the following as of September 30, 2017 and March 31, 2017: September 30, 2017 March 31, 2017 (Restated) (Restated) Loan from third parties (i) $ 775,032 $ 104,040 Employee advances 1,113 987 Accrued wages and welfare 148,102 91,441 Value-added taxes payable 88,070 - Other payables 47,714 2,815 $ 1,060,031 $ 199,283 (i) Loan from third parties represent unsecured and non-interest bearing short-term advances that the Company makes from time-to-time from third-party entities. These advances are unsecured and due on demand.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
Commitments and Contingencies (Tables)	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Lease Payments for Leases	Future minimum lease payments for leases with initial or remaining noncancelable lease terms in excess of one year are as follows: 2017 $ 7,506 2018 30,023 2019 10,007 $ 47,536

Organization and Business Acq_2

Organization and Business Acquisitions (Details Narrative)	Dec. 28, 2016shares	Dec. 15, 2016USD ($)	Dec. 15, 2016CNY (¥)
Equity investment percentage	100.00%
Yingxi Industrial Chain Group Co., Ltd [Member]
Number of shares acquired	250,000,000
Number of shares issued	500,000,000
Equity investment percentage	100.00%	100.00%	100.00%
Beneficially owned percentage	99.00%
Business combination consideration received \| $		$ 3,048,936
Yingxi Industrial Chain Group Co., Ltd [Member] \| RMB [Member]
Business combination consideration received \| ¥			¥ 21,008,886

Restatement of Previously Iss_3

Restatement of Previously Issued Consolidated Financial Statements (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Mar. 31, 2017
Amount due from related parties	$ 251,787		$ 251,787		$ 127,552
Amount due to related parties	6,177,367		6,177,367		2,907,283
Decrease in revenue	(3,974,797)		(7,614,205)
Increase (decrease) cost of revenues	3,403,311		6,769,962
Gross profit	571,486		844,243
Restatement Adjustment [Member]
Amount due from related parties	153,276		153,276		4
Amount due to related parties	3,606,360		3,606,360		$ 29,033
Decrease in revenue			663,683
Increase (decrease) cost of revenues	417,579		(725,475)
Gross profit	$ (417,579)		$ 61,792

Restatement of Previously Iss_4

Restatement of Previously Issued Consolidated Financial Statements - Schedule of Restatement of Condensed Consolidated Financial Statements (Details) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Mar. 31, 2017
Accounts receivable	$ 5,700,558		$ 5,700,558		$ 4,776,878
Other receivables	1,018,187		1,018,187		1,105,320
Amount due from related parties	251,787		251,787		127,552
Total current assets	8,629,608		8,629,608		6,954,653
Total assets	10,192,019		10,192,019		8,547,518
Accounts payable	2,749,580		2,749,580		1,610,643
Amount due to related parties	6,177,367		6,177,367		2,907,283
Advances from customers	494,933		494,933		1,047,817
Accrued expenses and other payables	1,060,031		1,060,031		199,283
Payables for acquisition of business					3,025,751
Total current liabilities	10,485,883		10,485,883		8,791,500
Total liabilities	10,485,883		10,485,883		8,791,500
Additional paid-in capital	(420,523)		(420,523)		(413,604)
Retained earnings	(351,845)		(351,845)		(371,802)
Accumulated other comprehensive income	(49,955)		(49,955)		19,884
Total equity	(293,864)		(293,864)		(243,983)
Total liabilities and equity	10,192,019		10,192,019		8,547,517
Revenues	3,974,797		7,614,205
Cost of revenues	3,403,311		6,769,962
Gross profit	571,486		844,243
General and administrative expenses	421,621		797,429
Total operating expenses	427,232		814,966
Income (loss) from operations	144,254		29,277
Other income (expenses), net	33		(1,583)
Income (loss) before income tax expense	144,287		27,694
Net income (loss)	138,793		19,957
Foreign currency translation loss	21,385		69,839
Total comprehensive income (loss)	117,408		(49,882)
Accounts receivable			923,680
Amounts due from related parties
Other receivables			(87,133)
Accounts payable			1,138,937
Amounts due to related parties
Accrued expenses and other payables			637,310
Advances from customers			(552,884)
Net cash provided by (used in) operating activities			(109,846)
Payment for the acquisition of subsidiaries			3,025,751
Net cash used in investing activities			(3,051,186)
Proceeds from related party borrowings			5,198,140
Repayment of related party borrowings			(2,052,289)
Proceeds from third party borrowings			961,422
Repayment of third party borrowings			(810,526)
Net cash provided by financing activities			3,296,747
As Filed [Member]
Accounts receivable	5,700,558		5,700,558		5,763,771
Other receivables	1,171,463		1,171,463		1,105,324
Amount due from related parties	98,511		98,511		127,548
Total current assets	8,629,608		8,629,608		7,941,546
Total assets	10,192,019		10,192,019		9,534,411
Accounts payable	2,567,545		2,567,545		2,354,543
Amount due to related parties	2,571,007		2,571,007		2,878,250
Advances from customers	494,933		494,933		289,690
Accrued expenses and other payables	3,997,647		3,997,647		334,292
Payables for acquisition of business					3,049,765
Total current liabilities	9,635,104		9,635,104		8,907,263
Total liabilities	9,635,104		9,635,104		8,907,263
Additional paid-in capital	(420,523)		(420,523)		(400,000)
Retained earnings	471,691		471,691		498,417
Accumulated other comprehensive income	(22,712)		(22,712)		7,192
Total equity	556,915		556,915		627,148
Total liabilities and equity	10,192,019		10,192,019		9,534,411
Revenues	3,974,797		8,277,888
Cost of revenues	2,985,732		7,495,437
Gross profit	989,065		782,451
General and administrative expenses	(421,827)		(797,429)
Total operating expenses	(427,438)		(814,966)
Income (loss) from operations	561,627		(32,515)
Other income (expenses), net	33		(77)
Income (loss) before income tax expense	561,660		(32,592)
Net income (loss)	556,166		(40,329)
Foreign currency translation loss	(14,952)		(29,904)
Total comprehensive income (loss)	541,214		(70,233)
Accounts receivable			63,213
Amounts due from related parties			29,037
Other receivables			(66,138)
Accounts payable			213,002
Amounts due to related parties			(307,243)
Accrued expenses and other payables			817,141
Advances from customers			205,243
Net cash provided by (used in) operating activities			397,307
Payment for the acquisition of subsidiaries			(3,049,765)
Net cash used in investing activities			(3,075,200)
Proceeds from related party borrowings
Repayment of related party borrowings
Proceeds from third party borrowings			7,092,882
Repayment of third party borrowings			(4,279,274)
Net cash provided by financing activities			2,813,608
Restatement Adjustment [Member]
Accounts receivable					(986,893)
Other receivables	(153,276)		(153,276)		(4)
Amount due from related parties	153,276		153,276		4
Total current assets					(986,893)
Total assets					(986,893)
Accounts payable	182,035		182,035		(743,900)
Amount due to related parties	3,606,360		3,606,360		29,033
Advances from customers					758,127
Accrued expenses and other payables	(2,937,616)		(2,937,616)		(135,009)
Payables for acquisition of business					(24,014)
Total current liabilities	850,779		850,779		(115,763)
Total liabilities	850,779		850,779		(115,763)
Additional paid-in capital					(13,604)
Retained earnings	(823,536)		(823,536)		(870,219)
Accumulated other comprehensive income	(27,243)		(27,243)		12,692
Total equity	(850,779)		(850,779)		(871,131)
Total liabilities and equity					$ (986,894)
Revenues			(663,683)
Cost of revenues	417,579		(725,475)
Gross profit	(417,579)		61,792
General and administrative expenses	206
Total operating expenses	206
Income (loss) from operations	(417,373)		61,792
Other income (expenses), net			(1,506)
Income (loss) before income tax expense	(417,373)		60,286
Net income (loss)	(417,373)		60,286
Foreign currency translation loss	(6,433)		(39,935)
Total comprehensive income (loss)	$ (423,806)		20,351
Accounts receivable			(986,893)
Amounts due from related parties			(29,037)
Other receivables			153,271
Accounts payable			925,935
Amounts due to related parties			307,243
Accrued expenses and other payables			(179,831)
Advances from customers			(758,127)
Net cash provided by (used in) operating activities			(507,153)
Payment for the acquisition of subsidiaries			24,014
Net cash used in investing activities			24,014
Proceeds from related party borrowings			5,198,140
Repayment of related party borrowings			(2,052,289)
Proceeds from third party borrowings			(6,131,460)
Repayment of third party borrowings			3,468,748
Net cash provided by financing activities			$ 483,139

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended
	Sep. 30, 2017	Sep. 30, 2017	Mar. 31, 2017
Cash equivalents
Allowance for doubtful accounts
Impairment of long-lived assets
Percentage of federal statutory tax rate	25.00%	25.00%
Unrecognized tax benefits, income tax penalties and interest expense
Five Largest Suppliers [Member]
Percentage of inventory purchased	84.00%	63.00%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Concentration of Risk by Customers (Details) - Accounts Receivable [Member]	6 Months Ended
	Sep. 30, 2017
Concentration risk, percentage	10.00%
Customer A [Member]
Concentration risk, percentage	23.00%
Customer B [Member]
Concentration risk, percentage	22.00%

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Schedule of Concentration of Risk by Customers (Details) (Parenthetical)	6 Months Ended
	Sep. 30, 2017
Accounts Receivable [Member]
Concentration risk, percentage	10.00%

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Schedule of Plant and Equipment Useful Lives (Details)	6 Months Ended
	Sep. 30, 2017
Production Plant [Member] \| Minimum [Member]
Property and equipment, useful lives	5 years
Production Plant [Member] \| Maximum [Member]
Property and equipment, useful lives	10 years
Motor Vehicles [Member] \| Minimum [Member]
Property and equipment, useful lives	10 years
Motor Vehicles [Member] \| Maximum [Member]
Property and equipment, useful lives	15 years
Office Equipment [Member] \| Minimum [Member]
Property and equipment, useful lives	5 years
Office Equipment [Member] \| Maximum [Member]
Property and equipment, useful lives	10 years

Business Acquisition (Details N

Business Acquisition (Details Narrative)	Dec. 28, 2016	Dec. 10, 2016
Equity investment percentage	100.00%
Yingxi Industrial Chain Investment Co., Ltd [Member]
Equity investment percentage		100.00%

Business Acquisition - Schedule

Business Acquisition - Schedule of Purchase Price Allocation for Acquisition (Details) - USD ($)	Sep. 30, 2017	Mar. 31, 2017	Dec. 15, 2016
Goodwill	$ 929,662	$ 929,662
Yingxi Industrial Chain Group Co., Ltd [Member]
Cash and cash equivalents			$ 230,390
Other current assets			6,373,688
Plant and equipment			710,829
Goodwill			929,662
Current liabilities			(5,174,094)
Statutory reserves			(21,539)
Total purchase price			$ 3,048,936

Accounts Receivables (Details N

Accounts Receivables (Details Narrative) - USD ($)	Sep. 30, 2017	Mar. 31, 2017
Receivables [Abstract]
Allowance for doubtful accounts receivables

Accounts Receivables - Schedule

Accounts Receivables - Schedule of Accounts Receivables (Details) - USD ($)	Sep. 30, 2017	Mar. 31, 2017
Receivables [Abstract]
Accounts receivable	$ 5,700,558	$ 4,776,878
Less: allowance for doubtful accounts
Accounts receivable, net	$ 5,700,558	$ 4,776,878

Related Party Transactions - Sc

Related Party Transactions - Schedule of Related Parties (Details)	6 Months Ended
	Sep. 30, 2017
Zhida Hong [Member]
Name of Related Parties	Zhida Hong
Relationship with the Company	President, CEO, CFO and a director of the Company
Zhongpeng Chen [Member]
Name of Related Parties	Zhongpeng Chen
Relationship with the Company	A legal representative of HPF
Bihua Yang [Member]
Name of Related Parties	Bihua Yang
Relationship with the Company	A legal representative of XKJ
Dewu Huang [Member]
Name of Related Parties	Dewu Huang
Relationship with the Company	A legal representative of DT
Qiuying Chen [Member]
Name of Related Parties	Qiuying Chen
Relationship with the Company	A spouse of legal representative of DT
Yingping Ding [Member]
Name of Related Parties	Yingping Ding
Relationship with the Company	A legal representative of HSW
Jinlong Huang [Member]
Name of Related Parties	Jinlong Huang
Relationship with the Company	A spouse of legal representative of HSW
Shenzhen Qianhai Bitun Investment Fund Management Co., Ltd. [Member]
Name of Related Parties	Shenzhen Qianhai Bitun Investment Fund Management Co., Ltd.
Relationship with the Company	Huizhu Ma is a legal representative and principal shareholder
Shenzhen Bitun Textile Co., Ltd. [Member]
Name of Related Parties	Shenzhen Bitun Textile Co., Ltd.
Relationship with the Company	Huizhu Ma is a legal representative and principal shareholder
Shenzhen Yingxi Investment & Development Co Ltd [Member]
Name of Related Parties	Shenzhen Yingxi Investment & Development Co., Ltd.
Relationship with the Company	Sister of Huizhu Ma is a legal representative
Shenzhen BitunYihao Fund Partnership [Member]
Name of Related Parties	Shenzhen BitunYihao Fund Partnership (Limited Partnership)
Relationship with the Company	Shenzhen Qianhai Bitun Investment Fund Management Co., Ltd. is a legal representative and principal shareholder
Bitun Apparel Co Ltd [Member]
Name of Related Parties	Bitun Apparel (Shezhen) Co., Ltd.
Relationship with the Company	Huijun Ma is a legal representative
Huizhu Ma [Member]
Name of Related Parties	Huizhu Ma
Relationship with the Company	A director and principal shareholder of the Company's principal shareholder
Xijuan Huang [Member]
Name of Related Parties	Xijuan Huang
Relationship with the Company	A spouse of legal representative of HPF

Related Party Transactions - _2

Related Party Transactions - Schedule of Related Party Transactions (Details) - USD ($)	6 Months Ended	12 Months Ended
	Sep. 30, 2017	Mar. 31, 2017
Due from related parties	$ 251,787	$ 127,552
Due to related parties	6,177,367	2,907,283
Payables for acquisition of subsidiaries		3,024,471
Zhida Hong [Member]
Due from related parties	23,606	9,190
Bihua Yang [Member]
Due from related parties	74,905	118,358
Shenzhen Yingxi Investment & Development Co Ltd [Member]
Due from related parties	153,276	4
Payables for acquisition of subsidiaries		1,440,224
Zhongpeng Chen [Member]
Due to related parties	657,045	554,158
Dewu Huang [Member]
Due to related parties	57,635	121,794
Yinping Ding [Member]
Due to related parties	291,929	983,452
Jinlong Huang [Member]
Due to related parties	1,564,398	1,218,846
Bitun Apparel Co Ltd [Member]
Due to related parties	2,103,710	29,033
Payables for acquisition of subsidiaries		1,584,247
Shenzhen Qianhai Bitun Investment Fund Management Co., Ltd. [Member]
Due to related parties	$ 1,502,650

Inventories - Schedule of Inven

Inventories - Schedule of Inventories (Details) - USD ($)	Sep. 30, 2017	Mar. 31, 2017
Inventory Disclosure [Abstract]
Raw materials	$ 260,447	$ 300,592
Work in progress		40,330
Finished goods	270,229	261,060
Total	530,676	601,982
Less: allowance for obsolete inventories	(162,039)	(156,540)
Inventories, net	$ 368,637	$ 445,442

Plant and Equipment (Details Na

Plant and Equipment (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended
Plant and Equipment (Details Narrative) - USD ($)	Sep. 30, 2017	Sep. 30, 2017	Sep. 30, 2016
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 28,363	$ 55,889

Plant and Equipment - Schedule

Plant and Equipment - Schedule of Plant and Equipment (Details) - USD ($)	Sep. 30, 2017	Mar. 31, 2017
Property and equipment, gross	$ 1,012,505	$ 1,030,073
Less: accumulated depreciation	(379,756)	(366,870)
Property and equipment, net	632,749	663,203
Production Plant [Member]
Property and equipment, gross	146,656	141,680
Motor Vehicles [Member]
Property and equipment, gross	854,071	877,015
Office Equipment [Member]
Property and equipment, gross	$ 11,778	$ 11,378

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended
Income Taxes (Details Narrative) - USD ($)	Sep. 30, 2017	Sep. 30, 2017
Hong Kong income tax rate	16.50%	16.50%
Federal statutory tax rate	25.00%	25.00%
Percentage on enterprise income tax		25.00%
Percentage of preferential tax benefits and EIT rate		15.00%
Deferred taxes
Percentage of preferential Value Added Tax		3.00%
Domestic Tax Authority [Member]
Percentage of Value Added Tax		17.00%
Logistic Company [Member]
Percentage of Value Added Tax		11.00%

Income Taxes - Schedule of Reco

Income Taxes - Schedule of Reconciliation of Income Tax Expense (Details) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Tax Disclosure [Abstract]
PRC statutory tax rate	25.00%		25.00%
Computed expected expense	$ 36,072		$ 6,923
Temporary differences and tax losses not recognized	(25,124)		6,268
Preferential tax treatment	(5,454)		(5,454)
Income tax expenses	$ 5,494		$ 7,737

Consolidated Segment Data (Deta

Consolidated Segment Data (Details Narrative)	6 Months Ended
Consolidated Segment Data (Details Narrative)	Sep. 30, 2017Integer
Segment Reporting [Abstract]
Number of operating segments	2

Consolidated Segment Data - Sch

Consolidated Segment Data - Schedule of Segment Reporting Information, by Segment (Details) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Mar. 31, 2017
Revenues	$ 3,974,797		$ 7,614,205
Income from operations	144,254		29,277
Income before income tax expense	144,287		27,694
Income tax expenses	(5,494)		(7,737)
Net income	138,793		19,957
Depreciation	28,363		55,889
Total assets	10,192,019		10,192,019		$ 8,547,518
Goodwill	929,662		929,662		929,662
Manufacturing Segment [Member]
Revenues	1,755,090		3,061,977
Income from operations	41,172		7,875
Income before income tax expense			(1,595)
Depreciation	7,930		15,624
Total assets	5,846,261		5,846,261		5,328,211
Goodwill	475,003		475,003		475,003
Service Segment [Member]
Revenues	2,219,707		4,552,228
Income from operations	161,213		128,704
Income before income tax expense			(21)
Depreciation	20,433		40,265
Total assets	3,924,149		3,924,149		3,099,276
Goodwill	454,659		454,659		454,659
Corporate and Other [Member]
Income from operations	(58,131)		(107,302)
Income before income tax expense	33		33
Total assets	$ 421,609		$ 421,609		$ 120,031

Accrued Expenses and Other Pa_3

Accrued Expenses and Other Payables - Schedule of Accrued Expenses and Other Payables (Details) - USD ($)		Sep. 30, 2017	Mar. 31, 2017
Payables and Accruals [Abstract]
Loan from third parties	[1]	$ 775,032	$ 104,040
Employee advances		1,113	987
Accrued wages and welfare		148,102	91,441
Value-added taxes payable		88,070
Other payables		47,714	2,815
Accrued expenses and other payables		$ 1,060,031	$ 199,283

[1]	Loan from third parties represent unsecured and non-interest bearing short-term advances that the Company makes from time-to-time from third-party entities. These advances are unsecured and due on demand.

Reserves (Details Narrative)

Reserves (Details Narrative)	6 Months Ended
Reserves (Details Narrative)	Sep. 30, 2017USD ($)	Sep. 30, 2017CNY (¥)	Mar. 31, 2017USD ($)	Mar. 31, 2017CNY (¥)
Description on statutory reserve	In accordance with the relevant laws and regulations of the PRC, the subsidiary of the Company established in the PRC is required to transfer 10% of its profit after taxation prepared in accordance with the accounting regulations of the PRC to the statutory reserve until the reserve balance reaches 50% of the subsidiary's paid-up capital.
Statutory reserve \| $	$ 21,539		$ 21,539
RMB [Member]
Statutory reserve \| ¥		¥ 148,418		¥ 148,418

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended
Commitments and Contingencies (Details Narrative) - USD ($)	Sep. 30, 2017	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Operating leases expiring, term		Operating leases expiring on various dates through 2019.
Operating leases, rent expense	$ 25,409	$ 44,336

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Future Minimum Lease Payments for Leases (Details)	Sep. 30, 2017USD ($)
Commitments and Contingencies Disclosure [Abstract]
2,017	$ 7,506
2,018	30,023
2,019	10,007
Total	$ 47,536

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Dec. 31, 2017 - Subsequent Event [Member] - Customer [Member]	USD ($)	CNY (¥)
Accounts receivable \| $	$ 1,247,000
RMB [Member]
Accounts receivable \| ¥		¥ 8,663,368