Andes 7 10-Q 13 Nov 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Nov. 09, 2018
Document And Entity Information
Entity Registrant Name	ANDES 7 INC.
Entity Central Index Key	1,650,205
Document Type	10-Q
Document Period End Date	Sep. 30, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity's Reporting Status Current?	Yes
Is Entity Emerging Growth Company?	true
Elected Not To Use the Extended Transition Period	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Common Stock, Shares Outstanding		120,100,000
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,018

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Current assets:
Cash	$ 1,810	$ 59,935
Accounts receivable	978	3,592
Inventory	82,438	66,328
Other current assets	3,450	1,936
Total current assets	88,676	131,791
Office deposit	8,051	8,343
Deposit land contract	273,702	166,143
Construction in progress	20,668	21,420
Property and equipment, net	252,655	259,674
Total assets	643,752	587,371
Current liabilities:
Accounts payable and accrued liabilities	3,514	4,429
Due to a related party	74,979	50,270
Loans from directors	1,196,484	931,449
Loans payable, current portion	11,679	10,927
Total current liabilities	1,286,656	997,075
Long term liabilities:
Loans payable, non-current	15,210	25,113
Total liabilities	1,301,866	1,022,188
Stockholders’ Equity (Deficit):
Preferred stock, $0.0001 par value, 5,000,000 shares authorized; 500,000 and 0 shares issued and outstanding, respectively	50
Common stock, $0.0001 par value, 1,000,000,000 shares authorized, 120,100,000 and 10,100,000 shares issued and outstanding, respectively	12,010	1,010
Additional paid-in capital	220,826	249,044
Accumulated deficit	(858,250)	(633,895)
Accumulated other comprehensive loss	(32,750)	(50,976)
Total stockholders’ deficit	(658,114)	(434,817)
Total liabilities and stockholders’ deficit	$ 643,752	$ 587,371

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Preferred stock, par value per share	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	500,000	0
Preferred stock, shares outstanding	500,000	0
Common stock, par value per share	$ 0.0001	$ 0.0001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	120,100,000	10,100,000
Common stock, shares outstanding	120,100,000	10,100,000

Consolidated Statements Of Oper

Consolidated Statements Of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Statement [Abstract]
Revenue	$ 5,425	$ 3,827	$ 9,020	$ 67,112
Cost of revenue	1,020	5,832	6,206	53,758
Gross Margin	4,405	(2,005)	2,814	13,354
Operating expenses:
General and administrative	55,237	61,954	204,302	191,421
Rent expense	2,730	2,056	10,270	23,948
Advertising and promotion	2,042	858	10,435	15,304
Total operating expenses	60,009	64,868	225,007	230,673
Loss from operations	(55,604)	(66,873)	(222,193)	(217,319)
Other income (expense):
Interest income				2
Interest expense	407	72	2,162	777
Total other expense	(407)	(72)	(2,162)	(775)
Loss before income taxes	(56,011)	(66,945)	(224,355)	(218,094)
Provision for income taxes
Net Loss	(56,011)	(66,945)	(224,355)	(218,094)
Other comprehensive loss:
Foreign currency translation adjustment	(17,322)	(4,724)	18,226	(23,010)
Comprehensive loss	$ (73,222)	$ (71,669)	$ (206,129)	$ (241,104)
Loss per share basic & diluted	$ 0	$ (0.01)	$ (0.01)	$ (0.02)
Weighted average outstanding shares, basic & diluted	117,708,696	10,100,000	46,363,736	10,100,000

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Cash flows from operating activities:
Net loss	$ (224,355)	$ (218,094)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	20,776	20,842
Changes in operating assets and liabilities:
Account receivable	(2,614)	6,529
Inventory	16,110	(8,816)
Advanced payments		37,488
Other assets	1,222	843
Accounts payable and accrued liabilities	33,381	8,970
Deposits	(107,559)
Net cash used in operating activities	(292,475)	(224,326)
Cash flows from investing activities:
Construction in progress	752	59,838
Purchase of property and equipment	13,757	132,449
Net cash used in investing activities	(13,005)	(72,611)
Cash flows from financing activities:
Net proceeds from director loans	265,035	326,236
Advances from related party	7,180
Payments on loans	9,150	6,054
Net cash provided by financing activities	263,065	320,182
Net change in cash	(42,415)	23,245
Effects of currency translation on cash	(15,710)	(23,010)
Cash, beginning of period	59,935	1,772
Cash, end of period	1,810	2,007
SUPPLEMENTAL DISCLOSURES:
Cash paid for interest
Cash paid for taxes

Organization And Description Of

Organization And Description Of Business	9 Months Ended
	Sep. 30, 2018
Organization And Description Of Business
Organization and Description of Business	NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS ANDES 7 Inc. (the “Company”) was incorporated in the State of Delaware on July 27, 2015. ANDES 7 Inc. was formed as a vehicle to pursue a business combination with an operating company that would have perceived benefits of becoming a publicly traded corporation. On February 12, 2016, the Company entered into a Subscription Agreements with three subscribers for the issuance of its restricted common stock – Abina Asean, Co. Ltd., an entity organized under the laws of the Republic of Seychelles (8,000,000 shares), Toh Kean Ban (1,000,000 shares) and Dr. Ir. H.M. Itoc Tochija (1,000,000 shares). Each of the Subscription Agreements were the result of privately negotiated transactions without the use of public dissemination of promotional or sales materials. Each of the buyers represented they were “accredited investors,” and as such could bear the risk of such investment for an indefinite period of time and to afford a complete loss thereof. On July 2, 2018, the Company entered into an Agreement and Plan of Merger between the Company, ANDES 7 Acquisition Corp, (“Merger Sub”) a Delaware corporation and Abina Co. Ltd. (the “Abina”). Abina is a corporation organized under the Kingdom of Thailand and has operated under the name “Abina Co. Ltd.” since August 3, 2015 and has since then operated a diverse business involved in investments in hotels, resorts, and commercial property. The Agreement and Plan of Merger provided for the acquisition by the Company of all the outstanding shares of Abina through a reverse merger of merger sub into Abina, the surviving corporation. The financial statements have been prepared to retroactively present the reverse merger.

Going Concern

Going Concern	9 Months Ended
	Sep. 30, 2018
Going Concern
Going Concern	NOTE 2 - GOING CONCERN The accompanying unaudited financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company’s ability to raise additional capital through debt and/or equity financing is unknown. The obtainment of additional financing and the successful development of the Company’s contemplated plan of operations are necessary for the Company to continue. The ability to successfully resolve these factors raise substantial doubt about the Company’s ability to continue as a going concern. However; management believes that the Company will generate sufficient cash flows to fund its operations and to meet its obligations on a timely basis for the next twelve months. The financial statements of the Company do not include any adjustments that may result from the outcome of these aforementioned uncertainties.

Summary Of Significant Accounti

Summary Of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2018
Summary Of Significant Accounting Policies
Summary of Significant Accounting Policies	NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company’s unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The accompanying unaudited condensed financial statements reflect all adjustments, consisting of only normal recurring items, which, in the opinion of management, are necessary for a fair statement of the results of operations for the periods shown and are not necessarily indicative of the results to be expected for the full year ending December 31, 2018. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires the Company to make estimates and judgments that affect the reported amounts of assets and liabilities, revenues and expenses, and related disclosures of contingent assets and liabilities. These estimates and judgments are based on historical information, information that is currently available to the Company and on various other assumptions that the Company believes to be reasonable under the circumstances. Actual results could differ from those estimates. Principles of Consolidation The accompanying consolidated unaudited financial statements include the accounts of the Company and its wholly-owned subsidiaries, Andes 7 Acquisition Corp and Abina Co, Ltd. All financial information has been prepared in conformity with accounting principles generally accepted in the United States of America. All significant intercompany transactions and balances have been eliminated. Translation Adjustment For the periods ended September 30, 2018 and December 31, 2017, the accounts of the Abina Co, Ltd were maintained, and its financial statements were expressed, in Thai BAHT. Such financial statements were translated into USD in accordance with the Foreign Currency Matters Topic of the Codification (ASC 830), with the BAHT as the functional currency. According to the Codification, all assets and liabilities were translated at the current exchange rate at respective balance sheets dates, stockholders’ equity are translated at the historical rates and income statement items are translated at the average exchange rate for the period. The resulting translation adjustments are reported under other comprehensive income in accordance with the Comprehensive Income Topic of the Codification (ASC 220), as a component of members’ capital. Transaction gains and losses are reflected in the income statement. Comprehensive Income/(Loss) The Company uses SFAS 130 “Reporting Comprehensive Income” (ASC Topic 220). Comprehensive income is comprised of net income and all changes to the statements of stockholders’ equity, except those due to investments by stockholders, changes in paid-in capital and distributions to stockholders. Comprehensive loss for the period ended September 30, 2018 and 2017 is included in the statement of operations as a foreign currency translation adjustment. Cash and Cash Equivalents Cash and cash equivalents include cash on hand and cash in time deposits, certificates of deposit and all highly liquid instruments with original maturities of three months or less. Revenue recognition Revenue is recognized when a customer obtains control of promised goods or services and is recognized in an amount that reflects the consideration that an entity expects to receive in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods. The Company applies the following five-step model in order to determine this amount: (i) identification of the promised goods in the contract; (ii) determination of whether the promised goods are performance obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. Once a contract is determined to be within the scope of ASC 606 at contract inception, the Company reviews the contract to determine which performance obligations the Company must deliver and which of these performance obligations are distinct. The Company recognizes as revenues the amount of the transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied or as it is satisfied. Generally, the Company's performance obligations are transferred to customers at a point in time, typically upon delivery. Inventories Inventories are valued at the lower of cost or market utilizing the first-in first-out (FIFO) method. Management compares the cost of inventories with the market value and allowance is made for writing down their inventories to market value, if lower. Recently issued accounting pronouncements The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Construction In Progress

Construction In Progress	9 Months Ended
	Sep. 30, 2018
Construction In Progress
Construction in Progress	NOTE 4 – CONSTRUCTION IN PROGRESS In 2016 Abina entered into an agreement to purchase land in Chiang Rai, Thailand for 200 million baht, approximately $5.6 million. The Company paid a $139,565 deposit (5 million baht) in 2016 and the balance of 195 million baht is due on December 15, 2018 per the terms of a second amended agreement. The Company plans on developing the land as a tourist destination and is currently in the process of building a café on the property. In 2016 the Company incurred $79,744 of construction related costs of which approximately $68,000 was for the building of the café and the remaining balance of almost $12,000 primarily consisted of land and site development costs. As of September 30, 2018, the balance in the construction in progress account has increased to $20,668.

Property And Equipment

Property And Equipment	9 Months Ended
	Sep. 30, 2018
Property And Equipment
Property and Equipment	NOTE 5 – PROPERTY AND EQUIPMENT The Company’s property and equipment primarily consists of office furniture and equipment and it is being depreciated using the straight-line method over a period of five years. September 30, December 31, 2017 Office Equipment $ 59,883 $ 55,002 Accounting Software 766 794 Flag Costs 30,224 31,323 Vehicles 85,853 88,975 Buildings and land costs 141,650 130,269 Total property & equipment 318,376 306,363 Less accumulated depreciation (65,721 ) (46,689 ) Property & equipment, net 252,655 259,674 Depreciation expense for the nine months ended September 30, 2018 and 2017 totaled $20,776 and $20,842, respectively.

Loans Payable

Loans Payable	9 Months Ended
	Sep. 30, 2018
Loans Payable
Loans Payable	NOTE 6 – LOANS PAYABLE The Company has entered into two financing agreements for its vehicles used in the business. The following is a summary of these loans payable as of September 30, 2018: Loan Issue Date Maturity Date Interest Rate Beginning Balance Payments Balance 12/31/17 Payments Balance Siam Commercial Bank #1 7/14/2016 7/14/2020 5.029 % $ 29,846 (7,442 ) 22,404 (6,031 ) 16,373 Siam Commercial Bank #2 11/29/2016 11/29/2020 8.98 % 15,801 (2,165 ) 13,636 (3,120 ) 10,516

Preferred Stock

Preferred Stock	9 Months Ended
	Sep. 30, 2018
Preferred Stock
Preferred Stock	NOTE 7 – PREFERRED STOCK The Company is authorized to issue 5,000,000 shares of $0.0001 par value preferred stock. On March 25, 2018, the Company with the authorization of the board of directors and the majority shareholder adopted a resolution to create 500,000 shares of Series A preferred stock. The Company then filed an amendment to its certificate of incorporation with the State of Delaware on May 10, 2018 to create a certificate of designation for 500,000 shares of Series A preferred stock with each share convertible into 1,000 shares of common stock and with voting rights of 1,000 votes for each share of Series A preferred stock. On May 10, 2018, Manichan Khor, the wife of Andrew Khor Poh Kiang, the President, CEO and Chairman entered into a stock purchase agreement to purchase 500,000 shares of Series A preferred stock at par value for total proceeds of $50.

Common Stock

Common Stock	9 Months Ended
	Sep. 30, 2018
Common Stock
Common Stock	NOTE 8 – COMMON STOCK The Company is authorized to issue 1,000,000,000 shares of $0.0001 par value common stock. As part of the Agreement and Plan of Merger with Abina Co. Ltd. The Company issued 111,000,000 shares of common stock. In addition, Mr. Khor cancelled 1,000,000 shares of his common stock.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2018
Related Party Transactions
Related Party Transactions	NOTE 9 – RELATED PARTY TRANSACTIONS During the year ended December 31, 2016, directors of Abina had loaned the Company a total of $655,565. The funds were used to pay for general operating expenses. All loans are unsecured, non-interest bearing and due on demand. As of September 30, 2018, the balance due to was $1,196,484. As September 30, 2018 and December 31, 2017, the Company owed Richard Chiang $990 for the redemption of 9,900,000 shares at par value, which had previously been issued to him in serving in director and officer capacities. Since 2016 a related party has advanced the Company funds to pay for general operating expenses. The funds are unsecured, non-interest bearing and due on demand. As of the balance due is $74,979 and $50,270, respectively.

Commitment

Commitment	9 Months Ended
	Sep. 30, 2018
Commitment
Commitment	NOTE 10– COMMITMENT In April 2017 the Company entered into a two-year lease for its office facility in Chiang Rai, Thailand. The monthly rent obligation is approximately $963. Minimum required rental payments for 2018 and 2019 are approximately $11,556 and $2,889, respectively.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	9 Months Ended
	Sep. 30, 2018
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Loss	NOTE 11 – ACCUMULATED OTHER COMPREHENSIVE LOSS The balance of related after-tax components comprising accumulated other comprehensive income included in stockholders’ equity were as follows at September 30: September 30, 2018 December 31, 2017 Accumulated other comprehensive loss, beginning of period $ (50,976 ) $ 3,647 Change in cumulative translation adjustment 18,226 (54,623 ) Accumulated other comprehensive loss $ (32,750 ) $ (50,976 )

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2018
Subsequent Events
Subsequent Events	NOTE 12 – SUBSEQUENT EVENTS In accordance with SFAS 165 (ASC 855-10) management has performed an evaluation of subsequent events through the date that the financial statements were issued and has determined that it does not have any material subsequent events to disclose in these financial statements.

Summary Of Significant Accoun_2

Summary Of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2018
Disclosure Summary Of Significant Accounting Policies Abstract
Basis of Presentation	Basis of Presentation The Company’s unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The accompanying unaudited condensed financial statements reflect all adjustments, consisting of only normal recurring items, which, in the opinion of management, are necessary for a fair statement of the results of operations for the periods shown and are not necessarily indicative of the results to be expected for the full year ending December 31, 2018.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires the Company to make estimates and judgments that affect the reported amounts of assets and liabilities, revenues and expenses, and related disclosures of contingent assets and liabilities. These estimates and judgments are based on historical information, information that is currently available to the Company and on various other assumptions that the Company believes to be reasonable under the circumstances. Actual results could differ from those estimates.
Principles of Consolidation	Principles of Consolidation The accompanying consolidated unaudited financial statements include the accounts of the Company and its wholly-owned subsidiaries, Andes 7 Acquisition Corp and Abina Co, Ltd. All financial information has been prepared in conformity with accounting principles generally accepted in the United States of America. All significant intercompany transactions and balances have been eliminated.
Translation Adjustment	Translation Adjustment For the periods ended September 30, 2018 and December 31, 2017, the accounts of the Abina Co, Ltd were maintained, and its financial statements were expressed, in Thai BAHT. Such financial statements were translated into USD in accordance with the Foreign Currency Matters Topic of the Codification (ASC 830), with the BAHT as the functional currency. According to the Codification, all assets and liabilities were translated at the current exchange rate at respective balance sheets dates, stockholders’ equity are translated at the historical rates and income statement items are translated at the average exchange rate for the period. The resulting translation adjustments are reported under other comprehensive income in accordance with the Comprehensive Income Topic of the Codification (ASC 220), as a component of members’ capital. Transaction gains and losses are reflected in the income statement.
Comprehensive Income/(Loss)	Comprehensive Income/(Loss) The Company uses SFAS 130 “Reporting Comprehensive Income” (ASC Topic 220). Comprehensive income is comprised of net income and all changes to the statements of stockholders’ equity, except those due to investments by stockholders, changes in paid-in capital and distributions to stockholders. Comprehensive loss for the period ended September 30, 2018 and 2017 is included in the statement of operations as a foreign currency translation adjustment.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash on hand and cash in time deposits, certificates of deposit and all highly liquid instruments with original maturities of three months or less.
Revenue Recognition	Revenue recognition Revenue is recognized when a customer obtains control of promised goods or services and is recognized in an amount that reflects the consideration that an entity expects to receive in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods. The Company applies the following five-step model in order to determine this amount: (i) identification of the promised goods in the contract; (ii) determination of whether the promised goods are performance obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. Once a contract is determined to be within the scope of ASC 606 at contract inception, the Company reviews the contract to determine which performance obligations the Company must deliver and which of these performance obligations are distinct. The Company recognizes as revenues the amount of the transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied or as it is satisfied. Generally, the Company's performance obligations are transferred to customers at a point in time, typically upon delivery.
Inventories	Inventories Inventories are valued at the lower of cost or market utilizing the first-in first-out (FIFO) method. Management compares the cost of inventories with the market value and allowance is made for writing down their inventories to market value, if lower.
Recently Issued Accounting Pronouncements	Recently issued accounting pronouncements The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Property And Equipment (Tables)

Property And Equipment (Tables)	9 Months Ended
	Sep. 30, 2018
Disclosure Property And Equipment Tables Abstract
Schedule of Property and Equipment	The Company’s property and equipment primarily consists of office furniture and equipment and it is being depreciated using the straight-line method over a period of five years. September 30, December 31, 2017 Office Equipment $ 59,883 $ 55,002 Accounting Software 766 794 Flag Costs 30,224 31,323 Vehicles 85,853 88,975 Buildings and land costs 141,650 130,269 Total property & equipment 318,376 306,363 Less accumulated depreciation (65,721 ) (46,689 ) Property & equipment, net 252,655 259,674

Loans Payable (Tables)

Loans Payable (Tables)	9 Months Ended
	Sep. 30, 2018
Disclosure Loans Payable Tables Abstract
Summary of Loans Payable	The following is a summary of these loans payable as of September 30, 2018: Loan Issue Date Maturity Date Interest Rate Beginning Balance Payments Balance 12/31/17 Payments Balance Siam Commercial Bank #1 7/14/2016 7/14/2020 5.029 % $ 29,846 (7,442 ) 22,404 (6,031 ) 16,373 Siam Commercial Bank #2 11/29/2016 11/29/2020 8.98 % 15,801 (2,165 ) 13,636 (3,120 ) 10,516

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	9 Months Ended
	Sep. 30, 2018
Disclosure Accumulated Other Comprehensive Loss Tables Abstract
Schedule of Accumulated Other Comprehensive Loss	The balance of related after-tax components comprising accumulated other comprehensive income included in stockholders’ equity were as follows at September 30: September 30, 2018 December 31, 2017 Accumulated other comprehensive loss, beginning of period $ (50,976 ) $ 3,647 Change in cumulative translation adjustment 18,226 (54,623 ) Accumulated other comprehensive loss $ (32,750 ) $ (50,976 )

Property And Equipment (Details

Property And Equipment (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Property & equipment, gross	$ 318,376	$ 306,363
Less accumulated depreciation	65,721	46,689
Property & equipment, net	252,655	259,674
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property & equipment, gross	59,883	55,002
Accounting Software [Member]
Property, Plant and Equipment [Line Items]
Property & equipment, gross	766	794
Flag Costs [Member]
Property, Plant and Equipment [Line Items]
Property & equipment, gross	30,224	31,323
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property & equipment, gross	85,853	88,975
Building And Land Costs [Member]
Property, Plant and Equipment [Line Items]
Property & equipment, gross	$ 141,650	$ 130,269

Loans Payable (Details)

Loans Payable (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Short-term Debt [Line Items]
Payments	$ 9,150	$ 6,054
Loans Payable - Siam Commercial Bank #1 [Member]
Short-term Debt [Line Items]
Issue Date	Jul. 14, 2016
Maturity Date	Jul. 14, 2020
Interest Rate	5.029%
Beginning Balance	$ 22,404	29,846	$ 29,846
Payments	6,031		7,442
Ending Balance	$ 16,373		22,404
Loans Payable - Siam Commercial Bank #2 [Member]
Short-term Debt [Line Items]
Issue Date	Nov. 29, 2016
Maturity Date	Nov. 29, 2020
Interest Rate	8.98%
Beginning Balance	$ 13,636	$ 15,801	15,801
Payments	3,120		2,165
Ending Balance	$ 10,516		$ 13,636

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Disclosure Accumulated Other Comprehensive Loss Details Abstract
Accumulated other comprehensive loss, beginning of period	$ (50,976)	$ 3,647
Change in cumulative translation adjustment	18,226	(54,623)
Accumulated other comprehensive loss	$ (32,750)	$ (50,976)

Organization And Description _2

Organization And Description Of Business (Narrative) (Details) - Restricted Common Stock [Member]	Feb. 12, 2016shares
Subscription Agrements With Abina Asean, Co. Ltd. [Member]
Issuance of shares against subscription agreement, shares	8,000,000
Subscription Agrements With Toh Kean Ban [Member]
Issuance of shares against subscription agreement, shares	1,000,000
Subscription Agrements With Dr. Ir. H.M. Itoc Tochija [Member]
Issuance of shares against subscription agreement, shares	1,000,000

Construction In Progress (Narra

Construction In Progress (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Sep. 30, 2018	Dec. 31, 2017
Construction in progress		$ 20,668	$ 21,420
Land Purchase Agreement By Abina Co Ltd [Member]
Purchase price of land as per agreement	$ 5,600,000
Payments for construction in progress	139,565
Total construction cost related to building and land	79,744
Construction cost related to building of the cafe	68,000
Construction cost related primarily consisted land and site development cost	$ 12,000
Construction in progress		$ 20,668

Construction In Progress (Nar_2

Construction In Progress (Narrative) (Details) (THB) - Land Purchase Agreement By Abina Co Ltd [Member]	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2016THB (฿)	Dec. 15, 2018THB (฿)
Purchase price of land as per agreement | $	$ 5,600,000
Payments for construction in progress | $	$ 139,565
Thailand, Baht [Member]
Purchase price of land as per agreement		฿ 200,000,000
Payments for construction in progress		฿ 5,000,000
Balance payable under land purchase agreement			฿ 195,000,000

Property And Equipment (Narrati

Property And Equipment (Narrative) (Details)	9 Months Ended
	Sep. 30, 2018
Property And Equipment Narrative
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Useful life of property and equipment	5 years

Preferred Stock (Narrative) (De

Preferred Stock (Narrative) (Details) - shares	May 10, 2018	Sep. 30, 2018	Mar. 25, 2018	Dec. 31, 2017
Series A Preferred stock authorized		5,000,000		5,000,000
Series A Preferred Stock [Member]
Series A Preferred stock authorized			500,000
Preferred stock conversion terms	500,000 shares of Series A preferred stock with each share convertible into 1,000 shares of common stock</font></p>" id="sjs-B5">&lt;p>&lt;font style="font-size: 10pt">500,000 shares of Series A preferred stock with each share convertible into 1,000 shares of common stock&lt;/font>&lt;/p>
Preferred stock voting rights	Voting rights of 1,000 votes for each share of Series A preferred stock.</font></p>" id="sjs-B6">&lt;p>&lt;font style="font-size: 10pt">Voting rights of 1,000 votes for each share of Series A preferred stock.&lt;/font>&lt;/p>
Series A Preferred Stock [Member] | Stock Purchase Agreement [Member] | Manichan Khor - Wife Of Andrew Khor Poh Kiang, President, CEO And Chairman [Member]
Stock purchase agreement description	On May 10, 2018, Manichan Khor, the wife of Andrew Khor Poh Kiang, the President, CEO and Chairman entered into a stock purchase agreement to purchase 500,000 shares of Series A preferred stock at par value for total proceeds of $50.</font></p>" id="sjs-B8">&lt;p>&lt;font style="font-size: 10pt">On May 10, 2018, Manichan Khor, the wife of Andrew Khor Poh Kiang, the President, CEO and Chairman entered into a stock purchase agreement to purchase 500,000 shares of Series A preferred stock at par value for total proceeds of $50.&lt;/font>&lt;/p>

Common Stock (Narrative) (Detai

Common Stock (Narrative) (Details) - Common Stock [Member]	9 Months Ended
	Sep. 30, 2018shares
Andrew Khor Poh Kiang [Member]
Shares cancelled, shares	(1,000,000)
Agreement And Plan Of Merger With Abina Co. Ltd [Member]
Share issued as part of the agreement and plan of merger, shares	111,000,000

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Related Party Transaction [Line Items]
Proceeds from directors	$ 7,180
Due to a related party	74,979		$ 50,270
Directors Of Abina Co. Ltd [Member]
Related Party Transaction [Line Items]
Proceeds from directors				$ 655,565
Due to a related party	$ 1,196,484
Debt terms	All loans are unsecured, non-interest bearing and due on demand</font></p>" id="sjs-B10">&lt;p>&lt;font style="font-size: 10pt">All loans are unsecured, non-interest bearing and due on demand&lt;/font>&lt;/p>			All loans are unsecured, non-interest bearing and due on demand</font></p>" id="sjs-E10">&lt;p>&lt;font style="font-size: 10pt">All loans are unsecured, non-interest bearing and due on demand&lt;/font>&lt;/p>
Former Director - Richard Chiang [Member]
Related Party Transaction [Line Items]
Due to a related party	$ 990		990
A Related Party [Member]
Related Party Transaction [Line Items]
Due to a related party	$ 74,979		$ 50,270
Debt terms	The funds are unsecured, non-interest bearing and due on demand.		The funds are unsecured, non-interest bearing and due on demand.

Commitment (Narrative) (Details

Commitment (Narrative) (Details) - Lease Agreements For Office [Member]	1 Months Ended
	Apr. 30, 2017USD ($)
Other Commitments [Line Items]
Operating lease descriptions	In April 2017 the Company entered into a two-year lease for its office facility in Chiang Rai, Thailand.</font></p>" id="sjs-B4">&lt;p>&lt;font style="font-size: 10pt">In April 2017 the Company entered into a two-year lease for its office facility in Chiang Rai, Thailand.&lt;/font>&lt;/p>
Lease duration period	2 years
Monthly rent obligation	$ 963
Minimum rental payment for 2018	11,556
Minimum rental payment for 2019	$ 2,889