Andes 7 10-Q 19 Aug 19 2019 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2019	Aug. 19, 2019
Document And Entity Information
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2019
Current Fiscal Year End Date	--12-31
Entity File Number	333-229065
Entity Registrant Name	ANDES 7 INC.
Entity Central Index Key	0001650205
Entity Tax Identification Number	47-4683655
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	424 Clay Street
Entity Address, Address Line Two	Lower Level
Entity Address, City or Town	San Francisco
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94111
City Area Code	415
Local Phone Number	463 7827
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Common Stock, Shares Outstanding		120,100,000
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2019

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Current assets:
Cash	$ 1,988	$ 2,216
Accounts receivable	1,500	618
Inventory	82,746	81,279
Other current assets	3,170	3,323
Total current assets	89,404	87,436
Office deposit		8,042
Deposit - land contract	317,238	271,110
Construction in progress	21,791	20,646
ROU asset - operating lease	19,570
Property and equipment, net	244,034	245,313
Total assets	692,037	632,547
Current liabilities:
Accounts payable and accrued liabilities	11,079	6,751
Due to a related party	42,730	43,720
Loans from directors	1,411,634	1,236,719
Loans payable, current portion	8,580	10,396
Total current liabilities	1,474,023	1,297,586
Long term liabilities:
Loans payable, non-current	11,174	13,538
Operating lease liability	19,570
Total liabilities	1,504,767	1,311,124
Stockholders' Equity (Deficit):
Preferred stock, $0.0001 par value, 5,000,000 shares authorized; 500,000 shares issued and outstanding as on June 30, 2019 and December 31, 2018, respectively	50	50
Common stock, $0.0001 par value, 1,000,000,000 shares authorized, 120,100,000 shares issued and outstanding as of June 30, 2019 and December 31, 2018, respectively	12,010	12,010
Additional paid-in capital	239,034	238,044
Accumulated deficit	(988,550)	(891,669)
Accumulated other comprehensive loss	(75,274)	(37,012)
Total stockholders' deficit	(812,730)	(678,577)
Total liabilities and stockholders' deficit	$ 692,037	$ 632,547

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2019	Dec. 31, 2018
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	500,000
Preferred stock, shares outstanding	500,000	500,000
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	120,100,000
Common stock, shares outstanding	120,100,000	120,100,000

Consolidated Statements Of Oper

Consolidated Statements Of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Income Statement [Abstract]
Revenue	$ 4,807	$ 2,644	$ 7,245	$ 3,500
Cost of revenue	1,993	2,335	2,947	5,226
Gross Margin	2,814	309	4,298	(1,726)
Operating expenses:
General and administrative	44,957	74,532	73,091	167,324
Rent expense	2,851	2,810	5,698	7,566
Advertising and promotion	143	808	848	8,449
Professional fees	13,028		20,767
Total operating expenses	60,979	78,150	100,404	183,339
Loss from operations	(58,165)	(77,841)	(96,106)	(185,065)
Other income (expense):
Interest income
Interest expense	426	415	775	1,767
Total other income (expense)	(426)	(415)	(775)	(1,767)
Loss before income taxes	(58,591)	(78,256)	(96,881)	(186,832)
Provision for income taxes
Net loss	(58,591)	(78,256)	(96,881)	(186,832)
Other comprehensive income (loss):
Foreign currency translation adjustment	(26,070)	26,438	(38,262)	25,516
Comprehensive loss	$ (84,661)	$ (51,818)	$ (135,143)	$ (161,316)
Loss per share basic & diluted	$ 0	$ (0.01)	$ 0	$ (0.02)
Weighted average outstanding shares, basic & diluted	120,100,000	10,100,000	120,100,000	10,100,000

Consolidated Statement Of Share

Consolidated Statement Of Shareholders' Equity (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional paid in capital [Member]	Subscriptions Receivable [Member]	Accumulated Deficit [Member]	Other Comprehensive Income [Member]	Total
Balance preferred stock, shares at Dec. 31, 2017
Balance common stock, shares at Dec. 31, 2017		10,100,000
Balance, value at Dec. 31, 2017		$ 1,010	$ 249,044		$ (633,895)	$ (50,976)	$ (434,817)
Foreign currency translation adjustment						25,516	25,516
Net loss					(186,832)		(186,832)
Balance preferred stock , shares at Jun. 30, 2018
Balance common stock, shares at Jun. 30, 2018		10,100,000
Balance, value at Jun. 30, 2018		$ 1,010	249,044		(820,727)	(25,460)	(596,133)
Balance preferred stock, shares at Mar. 31, 2018
Balance common stock, shares at Mar. 31, 2018		10,100,000
Balance, value at Mar. 31, 2018		$ 1,010	249,044		(742,471)	(51,898)	(544,315)
Foreign currency translation adjustment						26,438	26,438
Net loss					(78,256)		(78,256)
Balance preferred stock , shares at Jun. 30, 2018
Balance common stock, shares at Jun. 30, 2018		10,100,000
Balance, value at Jun. 30, 2018		$ 1,010	249,044		(820,727)	(25,460)	$ (596,133)
Balance preferred stock, shares at Dec. 31, 2018	500,000						500,000
Balance common stock, shares at Dec. 31, 2018		120,100,000					120,100,000
Balance, value at Dec. 31, 2018	$ 50	$ 12,010	238,044		(891,669)	(37,012)	$ (678,577)
Debt forgiveness			990				990
Foreign currency translation adjustment						(38,262)	(38,262)
Net loss					(96,881)		$ (96,881)
Balance preferred stock , shares at Jun. 30, 2019	500,000						500,000
Balance common stock, shares at Jun. 30, 2019		120,100,000					120,100,000
Balance, value at Jun. 30, 2019	$ 50	$ 12,010	239,034		(988,550)	(75,274)	$ (812,730)
Balance preferred stock, shares at Mar. 31, 2019	500,000
Balance common stock, shares at Mar. 31, 2019		120,100,000
Balance, value at Mar. 31, 2019	$ 50	$ 12,010	238,044		(929,959)	(49,204)	(729,059)
Debt forgiveness			990				990
Foreign currency translation adjustment						(26,070)	(26,070)
Net loss					(58,591)		$ (58,591)
Balance preferred stock , shares at Jun. 30, 2019	500,000						500,000
Balance common stock, shares at Jun. 30, 2019		120,100,000					120,100,000
Balance, value at Jun. 30, 2019	$ 50	$ 12,010	$ 239,034		$ (988,550)	$ (75,274)	$ (812,730)

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Cash flows from operating activities:
Net loss	$ (96,881)	$ (186,832)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	14,428	13,823
Preferred stock issued
Changes in operating assets and liabilities:
Account receivable	882	(2,182)
Inventory	1,467	7,693
Advanced payments
Other assets	(8,195)	(1,636)
Accounts payable and accrued liabilities	4,328	(1,106)
Deposits	(46,128)	(90,879)
Net cash used in operating activities	(118,407)	(268,869)
Cash flows from investing activities:
Construction in progress	(1,145)	1,180
Purchase of property and equipment	13,149
Proceeds from sale of property and equipment		4,746
Net cash used in investing activities	(14,294)	5,926
Cash flows from financing activities:
Proceeds from related party debt		17,529
Proceeds from the sale of preferred stock		50
Net proceeds from Director loans	174,915	167,607
Net proceeds (payments) from loans	(4,180)	(6,839)
Net cash provided by financing activities	170,735	178,347
Net change in cash	38,034	(84,596)
Effects of currency translation on cash	(38,262)	25,516
Cash, beginning of the period	2,216	59,935
Cash, end of the period	1,988	855
SUPPLEMENTAL DISCLOSURES:
Cash paid for interest
Cash paid for taxes
Non-cash transactions:
Debt forgiveness	$ 990

Organization And Description Of

Organization And Description Of Business	6 Months Ended
	Jun. 30, 2019
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	6 Months Ended
	Jun. 30, 2019
Going Concern
Going Concern	NOTE 2 - GOING CONCERN The accompanying audited 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	6 Months Ended
	Jun. 30, 2019
Summary Of Significant Accounting Policies
Summary of Significant Accounting Policies	NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company’s financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). 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 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 June 30, 2019 and 2018, the accounts of the Company were maintained, and its financial statements were expressed, in 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 June 30, 2019 and 2018 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. Fair value of financial instruments The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2: Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3: Pricing inputs that are generally observable inputs and not corroborated by market data. The carrying amount of the Company’s financial assets and liabilities, such as cash, prepaid expenses and accounts payable approximate their fair value because of the short maturity of those instruments. The Company does not have any assets or liabilities measured at fair value on a recurring basis. The Company’s property and equipment is subject to measurement on a non-recurring basis. No fair value adjustments are included in the financial statements. Income taxes The Company follows Section 740-10-30 of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the fiscal years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Income in the period that includes the enactment date. The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”) with regards to uncertainty in income taxes. Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25. Adoption of New Accounting Standards In March 2016, the FASB issued ASU 2016-02, Leases The Company continually assesses any new accounting pronouncements to determine their applicability to the Company. Where it is determined that a new accounting pronouncement affects the Company’s financial reporting, the Company undertakes a study to determine the consequence of the change to its financial statements and assures that there are proper controls in place to ascertain that the Company’s financials properly reflect the change.

Construction In Progress

Construction In Progress	6 Months Ended
	Jun. 30, 2019
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. The Company has paid a $186,654 deposit (5.7 million Baht) as of June 30, 2019 and the balance of 194.3 million Baht is due on December 15, 2019 per the terms of an extension given in an 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 June 30, 2019, the balance in the construction in progress account has increased to $21,791.

Property And Equipment

Property And Equipment	6 Months Ended
	Jun. 30, 2019
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. June 30, December 31, 2018 Office Equipment $ 63,136 $ 59,819 Accounting Software 808 766 Flag Costs 31,866 30,192 Vehicles 90,516 85,761 Buildings and land costs 149,345 141,499 Total property & equipment 335,671 318,037 Less accumulated depreciation (91,637 ) (72,724 ) Property & equipment, net $ 244,034 $ 245,313 Depreciation expense for the three months ended June 30, 2019 and 2018 totaled $7,259 and $6,927 respectively. Depreciation expense for the six months ended June 30, 2019 and 2018 totaled $14,428 and $13,823 respectively.

Loans Payable

Loans Payable	6 Months Ended
	Jun. 30, 2019
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 June 30, 2019: Loan Issue Date Maturity Date Interest Rate Beginning Balance Payments Balance 12/31/18 Payments Balance Siam Commercial Bank #1 7/14/2016 7/14/2020 5.029 % $ 29,846 (7,442 ) 14,438 (2,574) 11,864 Siam Commercial Bank #2 11/29/2016 11/29/2020 8.98 % 15,801 (2,165 ) 9,496 (1,606) 7,890

Preferred Stock

Preferred Stock	6 Months Ended
	Jun. 30, 2019
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	6 Months Ended
	Jun. 30, 2019
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	6 Months Ended
	Jun. 30, 2019
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 June 30, 2019, the balance due to was $1,411,634. Since 2016, a related party had advanced the Company funds to pay for general operating expenses. The funds were unsecured, non-interest bearing and due on demand. During the three months ended June 30, 2019, Mr. Richard Chiang forgave the $990 due to him in connection with the 9,900,000 shares redeemed earlier and recorded $990 as debt forgiveness. As of June 30, 2019, and December 31, 2018, the due to related party balance due is $42,730 and $43,720, respectively.

Commitment

Commitment	6 Months Ended
	Jun. 30, 2019
Commitment
Commitment	NOTE 10 – COMMITMENT In April 2017 Abina entered into a two-year lease for its office facility in Chiang Rai, Thailand which can be further renewed for two years starting April 1, 2019 and it expires on March 31, 2021. The monthly rent obligation is approximately $963 (Thai baht was converted to USD based on average exchange rate). Minimum required rental payments for 2018 and 2019 are approximately $11,556 and $2,889, respectively.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	6 Months Ended
	Jun. 30, 2019
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: June 30, December 31, 2018 Accumulated other comprehensive loss, beginning of period $ (37,012 ) $ (50,976 ) Change in cumulative translation adjustment (38,262 ) 13,964 Accumulated other comprehensive loss $ (75,274 ) $ (37,012 )

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2019
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)	6 Months Ended
	Jun. 30, 2019
Disclosure Summary Of Significant Accounting Policies Abstract
Basis of Presentation	Basis of Presentation The Company’s financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).
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 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 June 30, 2019 and 2018, the accounts of the Company were maintained, and its financial statements were expressed, in 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 June 30, 2019 and 2018 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.
Fair Value of Financial Instruments	Fair value of financial instruments The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2: Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3: Pricing inputs that are generally observable inputs and not corroborated by market data. The carrying amount of the Company’s financial assets and liabilities, such as cash, prepaid expenses and accounts payable approximate their fair value because of the short maturity of those instruments. The Company does not have any assets or liabilities measured at fair value on a recurring basis. The Company’s property and equipment is subject to measurement on a non-recurring basis. No fair value adjustments are included in the financial statements.
Income Taxes	Income taxes The Company follows Section 740-10-30 of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the fiscal years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Income in the period that includes the enactment date. The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”) with regards to uncertainty in income taxes. Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25.
Adoption of New Accounting Standards	Adoption of New Accounting Standards In March 2016, the FASB issued ASU 2016-02, Leases The Company continually assesses any new accounting pronouncements to determine their applicability to the Company. Where it is determined that a new accounting pronouncement affects the Company’s financial reporting, the Company undertakes a study to determine the consequence of the change to its financial statements and assures that there are proper controls in place to ascertain that the Company’s financials properly reflect the change.

Property And Equipment (Tables)

Property And Equipment (Tables)	6 Months Ended
	Jun. 30, 2019
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. June 30, December 31, 2018 Office Equipment $ 63,136 $ 59,819 Accounting Software 808 766 Flag Costs 31,866 30,192 Vehicles 90,516 85,761 Buildings and land costs 149,345 141,499 Total property & equipment 335,671 318,037 Less accumulated depreciation (91,637 ) (72,724 ) Property & equipment, net $ 244,034 $ 245,313

Loans Payable (Tables)

Loans Payable (Tables)	6 Months Ended
	Jun. 30, 2019
Disclosure Loans Payable Tables Abstract
Summary of Loans Payable	The following is a summary of these loans payable as of June 30, 2019: Loan Issue Date Maturity Date Interest Rate Beginning Balance Payments Balance 12/31/18 Payments Balance Siam Commercial Bank #1 7/14/2016 7/14/2020 5.029 % $ 29,846 (7,442 ) 14,438 (2,574) 11,864 Siam Commercial Bank #2 11/29/2016 11/29/2020 8.98 % 15,801 (2,165 ) 9,496 (1,606) 7,890

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	6 Months Ended
	Jun. 30, 2019
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: June 30, December 31, 2018 Accumulated other comprehensive loss, beginning of period $ (37,012 ) $ (50,976 ) Change in cumulative translation adjustment (38,262 ) 13,964 Accumulated other comprehensive loss $ (75,274 ) $ (37,012 )

Property And Equipment (Details

Property And Equipment (Details) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Property & equipment, gross	$ 335,671	$ 318,037
Less accumulated depreciation	91,637	72,724
Property & equipment, net	244,034	245,313
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property & equipment, gross	63,136	59,819
Accounting Software [Member]
Property, Plant and Equipment [Line Items]
Property & equipment, gross	808	766
Flag Costs [Member]
Property, Plant and Equipment [Line Items]
Property & equipment, gross	31,866	30,192
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property & equipment, gross	90,516	85,761
Building And Land Costs [Member]
Property, Plant and Equipment [Line Items]
Property & equipment, gross	$ 149,345	$ 141,499

Loans Payable (Details)

Loans Payable (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
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	$ 14,438	$ 29,846
Payments	2,574	7,442
Ending Balance	$ 11,864	14,438
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	$ 9,496	15,801
Payments	1,606	2,165
Ending Balance	$ 7,890	$ 9,496

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Disclosure Accumulated Other Comprehensive Loss Details Abstract
Accumulated other comprehensive loss, beginning of period	$ (37,012)	$ (50,976)
Change in cumulative translation adjustment	(38,262)	13,964
Accumulated other comprehensive loss	$ (75,274)	$ (37,012)

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 ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2019	Dec. 31, 2016	Dec. 31, 2018
Construction in progress	$ 21,791		$ 20,646
Land Purchase Agreement By Abina Co Ltd [Member]
Payments for construction in progress	186,654
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	$ 21,791

Construction In Progress (Nar_2

Construction In Progress (Narrative) (Details) (THB) - Land Purchase Agreement By Abina Co Ltd [Member]	6 Months Ended	12 Months Ended
	Jun. 30, 2019USD ($)	Dec. 31, 2016THB (฿)	Dec. 15, 2019THB (฿)
Payments for construction in progress | $	$ 186,654
Thailand, Baht [Member]
Purchase price of land as per agreement		฿ 200,000,000
Payments for construction in progress		฿ 5,700,000
Balance payable under land purchase agreement			฿ 194,300,000

Property And Equipment (Narrati

Property And Equipment (Narrative) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Property And Equipment Narrative
Depreciation calculation method.			Straight-line method
Useful life of property and equipment			5 years
Depreciation expense	$ 7,259	$ 6,927	$ 14,428	$ 13,823

Preferred Stock (Narrative) (De

Preferred Stock (Narrative) (Details) - shares	May 10, 2018	Jun. 30, 2019	Dec. 31, 2018	Mar. 25, 2018
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
Preferred stock voting rights	Voting rights of 1,000 votes for each share of Series A preferred stock.
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.

Common Stock (Narrative) (Detai

Common Stock (Narrative) (Details) - Common Stock [Member]	6 Months Ended
	Jun. 30, 2019shares
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 ($)	3 Months Ended	6 Months Ended		12 Months Ended
	Jun. 30, 2019	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2016	Dec. 31, 2018
Related Party Transaction [Line Items]
Proceeds from directors			$ 17,529
Due to a related party	$ 42,730	42,730			$ 43,720
Debt forgiveness		990
Directors Of Abina Co. Ltd [Member]
Related Party Transaction [Line Items]
Proceeds from directors				$ 655,565
Due to a related party	1,411,634	$ 1,411,634
Debt terms		All loans are unsecured, non-interest bearing and due on demand		All loans are unsecured, non-interest bearing and due on demand
A Related Party [Member]
Related Party Transaction [Line Items]
Due to a related party	42,730	$ 42,730			$ 43,720
Debt terms		The funds were unsecured, non-interest bearing and due on demand.
Former Director - Richard Chiang [Member]
Related Party Transaction [Line Items]
Due to a related party	$ 990	$ 990
Redemption of shares	9,900,000
Debt forgiveness	$ 990

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 Abina entered into a two-year lease for its office facility in Chiang Rai, Thailand which can be further renewed for two years starting April 1, 2019 and it expires on March 31, 2021.
Lease duration period	2 years
Lease renewal period	2 years
Monthly rent obligation	$ 963
Minimum rental payment for 2018	11,556
Minimum rental payment for 2019	$ 2,889