Andes 7 10-K 15 Sep 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2019	Mar. 23, 2020
Document And Entity Information
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Period End Date	Dec. 31, 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, Country	US
Entity Address, Postal Zip Code	94111
City Area Code	415
Local Phone Number	463 7827
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Public Float		$ 0
Entity Common Stock, Shares Outstanding		120,140,000
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Current assets:
Cash	$ 1,269	$ 2,216
Accounts receivable		618
Inventory	8,381	81,279
Other current assets	2,914	3,323
Total current assets	12,564	87,436
Office deposit		8,042
Deposit - land contract	295,849	271,110
Construction in progress	22,429	20,646
ROU asset - operating lease	14,052
Property and equipment, net	237,393	245,313
Total assets	582,287	632,547
Current liabilities:
Accounts payable and accrued liabilities	9,174	6,751
Due to a related party	42,730	43,720
Loans from directors	1,495,538	1,236,719
Loans payable, current portion	10,196	10,396
Total current liabilities	1,557,638	1,297,586
Long term liabilities:
Loans payable, non-current	3,081	13,538
Operating lease liability	14,052
Total liabilities	1,574,771	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 December 31, 2019 and December 31, 2018, respectively	50	50
Common stock, $0.0001 par value, 1,000,000,000 shares authorized, 120,105,000 and 120,100,000 shares issued and outstanding as of December 31,2019 and December 31, 2018, respectively	12,011	12,010
Additional paid-in capital	243,033	238,044
Accumulated deficit	(1,147,770)	(891,669)
Accumulated other comprehensive loss	(99,808)	(37,012)
Total stockholders' deficit	(992,484)	(678,577)
Total liabilities and stockholders' deficit	$ 582,287	$ 632,547

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 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	120,105,000	120,100,000
Common stock, shares outstanding	120,105,000	120,100,000

Consolidated Statements Of Oper

Consolidated Statements Of Operations - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Statement [Abstract]
Revenue	$ 12,997	$ 10,833
Cost of revenue	79,735	7,246
Gross Margin	(66,738)	3,587
Operating expenses:
General and administrative	146,526	220,962
Rent expense	11,605	13,002
Advertising and promotion	1,154	12,233
Professional fees	28,347	12,600
Total operating expenses	187,632	258,797
Loss from operations	(254,370)	(255,210)
Other income (expense):
Interest income		2
Interest expense	1,731	2,566
Total other income (expense)	(1,731)	(2,564)
Loss before income taxes	(256,101)	(257,774)
Provision for income taxes
Net loss	(256,101)	(257,774)
Other comprehensive income (loss):
Foreign currency translation adjustment	(62,796)	13,964
Comprehensive loss	$ (318,897)	$ (243,810)
Loss per share basic & diluted	$ 0	$ 0
Weighted average outstanding shares, basic & diluted	120,101,301	64,949,315

Consolidated Statement Of Share

Consolidated Statement Of Shareholders Equity Deficit - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]	Subscriptions Receivables [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)
Preferred stock issued, shares	500,000
Preferred stock issued, value	$ 50						50
Shares cancelled under merger plan with Abina, shares		(1,000,000)
Shares cancelled under merger plan with Abina, value		$ (100)					(100)
Shares issued under merger plan with Abina, shares		111,000,000
Shares issued under merger plan with Abina, value		$ 11,100	(11,000)				100
Foreign currency translation adjustment						13,964	13,964
Net loss					(257,774)		$ (257,774)
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)
Foreign currency translation adjustment						(62,796)	(62,796)
Debt forgiveness			990				990
Common shares issued for proceeds, Shares		5,000
Common shares issued for proceeds, Value		$ 1	3,999				4,000
Net loss					(256,101)		$ (256,101)
Balance preferred stock , shares at Dec. 31, 2019	500,000						500,000
Balance common stock, shares at Dec. 31, 2019		120,105,000					120,105,000
Balance, value at Dec. 31, 2019	$ 50	$ 12,011	$ 243,033		$ (1,147,770)	$ (99,808)	$ (992,484)

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Cash flows from operating activities:
Net loss	$ (256,101)	$ (257,774)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	29,683	27,745
Changes in operating assets and liabilities:
(Increase) / Decrease in accounts receivable	(618)	(2,974)
(Increase) in inventory	(72,898)	14,951
Decrease in other assets	(8,451)	1,086
Increase in other liabilities
Decrease in accounts payable and accrued liabilities	2,423	2,322
Increase in deposits	(24,739)	(104,967)
Net cash used in operating activities	(166,767)	(345,737)
Cash flows from investing activities:
Construction in progress	(1,783)	774
Purchase of property and equipment	21,763	13,384
Net cash used in investing activities	(23,546)	(12,610)
Cash flows from financing activities:
Repayment to related party debt		(6,550)
Proceeds from sales of common stock	4,000
Proceeds from preferred stock issued		50
Net proceeds from Director loans	258,819	305,270
Net proceeds (payments) from loans	(10,657)	(12,106)
Net cash provided by financing activities	252,162	286,664
Effects of currency translation on cash	(62,796)	13,964
Net change in cash, cash equivalents, and restricted cash	(947)	(57,719)
Cash, cash equivalents, and restricted cash beginning of the period	2,216	59,935
Cash, cash equivalents, and restricted cash, end of the period	1,269	2,216
Supplemental disclosures:
Cash paid for interest
Cash paid for taxes
Non-cash transactions:
Shares issued under merger plan with Abina
Debt forgiveness	$ 990

Organization And Description Of

Organization And Description Of Business	12 Months Ended
	Dec. 31, 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 – AbinaAsean, 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. ItocTochija (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	12 Months Ended
	Dec. 31, 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	12 Months Ended
	Dec. 31, 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 December 31, 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 December 31, 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.

Inventory

Inventory	12 Months Ended
	Dec. 31, 2019
Inventory Disclosure [Abstract]
Inventory	NOTE 4 – INVENTORY December 31, 2019 December 31, 2018 Inventory, gross $ 83,812 $ 81,279 Inventory reserve (75,431 ) — Inventory, net 8,381 81,279 During the year 2019, created 90 % inventory reserve to reflect the inventory vauation.

Deposit - Land Contract

Deposit - Land Contract	12 Months Ended
	Dec. 31, 2019
Deposit - Land Contract
Schedule of Deposit - Land Contract	NOTE 5 – DEPOSIT - LAND CONTRACT In 2016 Abina entered into an agreement to purchase land in Chiang Rai, Thailand for 200 million Baht. The Company has paid a $195,043 deposit (5.8 million Baht) as of December 31, 2019 and the balance of 194.2 million Baht is due on 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.

Construction In Progress

Construction In Progress	12 Months Ended
	Dec. 31, 2019
Construction In Progress
Construction in Progress	NOTE 6 – CONSTRUCTION IN PROGRESS 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 December 31, 2019, the balance in the construction in progress account has increased to $22,429.

Property And Equipment

Property And Equipment	12 Months Ended
	Dec. 31, 2019
Property And Equipment
Property and Equipment	NOTE 7 – 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. December 31, December 31, 2018 Office Equipment $ 66,824 $ 59,819 Accounting Software 832 766 Flag Costs 32,799 30,192 Vehicles 93,167 85,761 Buildings and land costs 153,718 141,499 Total property & equipment 347,340 318,037 Less accumulated depreciation (109,947 ) (72,724 ) Property & equipment, net $ 237,393 $ 245,313 Depreciation expense for the year ended December 31, 2019and 2018 totaled $29,683 and $20,776 respectively.

Loans Payable

Loans Payable	12 Months Ended
	Dec. 31, 2019
Loans Payable
Loans Payable	NOTE 8 – 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 December 31, 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 (7,087 ) 7,351 Siam Commercial Bank #2 11/29/2016 11/29/2020 8.98 % 15,801 (2,165 ) 9,496 (3,570 ) 5,926

Preferred Stock

Preferred Stock	12 Months Ended
	Dec. 31, 2019
Preferred Stock
Preferred Stock	NOTE 9 – 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	12 Months Ended
	Dec. 31, 2019
Common Stock
Common Stock	NOTE 10 – COMMON STOCK The Company is authorized to issue 1,000,000,000 shares of $0.0001 par value common stock. During the year December 31, 2018, as part of the Agreement and Plan of Merger with Abina Co. Ltd., the Company issued 111,000,000 shares of its common stock. In addition, Andrew Khor Poh Kiang cancelled 1,000,000 shares of his common stock. During the year ended December 31, 2019, the Company issued 5,000 shares of its common stock for cash totaling $4,000.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2019
Related Party Transactions
Related Party Transactions	NOTE 11 – 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 December 31, 2019, the balance due was $1,495,538. 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 December 31, 2019 and 2018, due to related party balance due was $42,730 and $43,720, respectively.

Commitment

Commitment	12 Months Ended
	Dec. 31, 2019
Commitment
Commitment	NOTE 12 – 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.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Taxes
Schedule of Income Taxes	NOTE 13 – INCOME TAXES The Company operates in Thailand and has no activities in the United States. Pursuant to the income tax laws of Thailand, the statutory income tax rate is 15% for taxable income of approximately $85,000 or less and 20% for taxable income in excess of $85,000. The Company utilizes a 20% income tax rate for purposes of estimating its tax valuation allowance. The provision for Federal income tax consists of the following for the year ended December 31, 2019 and 2018: December 31, 2019 December 31, 2018 Federal income tax benefit attributable to: Current Operations $ 53,781 $ 54,133 Less: valuation allowance (53,781 ) (54,133 ) Net provision for Federal income taxes $ — $ — December 31, 2019 December 31, 2018 Unused tax loss brought forward $ (891,669 ) $ (633,895 ) Loss for the year (256101 ) (257,774 ) Expenses not deductible for tax — — Total net operating loss carry forwards $ (1,147,770 ) $ (891,669 ) Effective tax rate 21 % 21 % Unrecognized deferred tax asset carried forward $ 241,032 $ 187,250 Less: valuation allowances (241,032 ) (187,250 ) Deferred income tax benefit, net of valuation allowance $ — $ — The Company has not recognized a deferred tax asset in these financial statements as it is not more-likely-than-not that the future taxable profit against which loss can be utilized will be realized. Accordingly, a 100% valuation allowance has been made. The expected tax expense (benefit) based on the U.S. federal statutory rate is reconciled with actual tax expense (benefit) as follows: For the year ended December 31, 2019 Statutory Federal Income Tax Rate 21 % Nontaxable permanent differences — Change in valuation allowance (21 )% Income tax provision — Uncertain Tax Positions Interest associated with unrecognized tax benefits are classified as income tax and penalties in general and administrative expenses in the statement of operations. For the period ended December 31, 2019 and 2018, the Company had no related interest and penalties expenses. Currently, the Company is not undergoing examination by major tax jurisdictions, but the tax authority in Thailand has the right to examine the Company’s 2019 and 2018 income tax return.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	12 Months Ended
	Dec. 31, 2019
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Loss	NOTE 14 – ACCUMULATED OTHER COMPREHENSIVE LOSS The balance of related after-tax components comprising accumulated other comprehensive income included in stockholders’ equity were as follows: December 31, December 31, 2018 Accumulated other comprehensive loss, beginning of period $ (37,012) $ (50,976) Change in cumulative translation adjustment (62,796) 13,964 Accumulated other comprehensive loss $ (99,808 ) $ (37,012 )

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2019
Subsequent Events
Subsequent Events	NOTE 15 – SUBSEQUENT EVENTS Subsequent to the year ended December 31, 2019, the Company issued 35,000 shares of its common stock for cash totaling $28,000

Summary Of Significant Accoun_2

Summary Of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 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 December 31, 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 December 31, 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.

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Inventory Tables Abstract
Schedule of Inventory	December 31, 2019 December 31, 2018 Inventory, gross $ 83,812 $ 81,279 Inventory reserve (75,431 ) — Inventory, net 8,381 81,279

Property And Equipment (Tables)

Property And Equipment (Tables)	12 Months Ended
	Dec. 31, 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. December 31, December 31, 2018 Office Equipment $ 66,824 $ 59,819 Accounting Software 832 766 Flag Costs 32,799 30,192 Vehicles 93,167 85,761 Buildings and land costs 153,718 141,499 Total property & equipment 347,340 318,037 Less accumulated depreciation (109,947 ) (72,724 ) Property & equipment, net $ 237,393 $ 245,313

Loans Payable (Tables)

Loans Payable (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Loans Payable Tables Abstract
Summary of 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 December 31, 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 (7,087 ) 7,351 Siam Commercial Bank #2 11/29/2016 11/29/2020 8.98 % 15,801 (2,165 ) 9,496 (3,570 ) 5,926

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Income Taxes Tables Abstract
Schedule of Provision for Federal Income Taxes	The provision for Federal income tax consists of the following for the year ended December 31, 2019 and 2018: December 31, 2019 December 31, 2018 Federal income tax benefit attributable to: Current Operations $ 53,781 $ 54,133 Less: valuation allowance (53,781 ) (54,133 ) Net provision for Federal income taxes $ — $ —
Schedule of Net Deferred Tax Assets	Net deferred tax assets consist of the following components as of December 31, 2019 and 2018: December 31, 2019 December 31, 2018 Unused tax loss brought forward $ (891,669 ) $ (633,895 ) Loss for the year (256,101 ) (257,774 ) Expenses not deductible for tax — — Total net operating loss carry forwards $ (1,147,770 ) $ (891,669 ) Effective tax rate 21 % 21 % Unrecognized deferred tax asset carried forward $ 241,032 $ 187,250 Less: valuation allowances (241,032 ) (187,250 ) Deferred income tax benefit, net of valuation allowance $ — $ —
Schedule of Income Tax Expected Tax Percentage	The expected tax expense (benefit) based on the U.S. federal statutory rate is reconciled with actual tax expense (benefit) as follows: For the year ended December 31, 2019 Statutory Federal Income Tax Rate 21 % Nontaxable permanent differences — Change in valuation allowance (21 )% Income tax provision —

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	12 Months Ended
	Dec. 31, 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: December 31, December 31, 2018 Accumulated other comprehensive loss, beginning of period $ (37,012) $ (50,976) Change in cumulative translation adjustment (62,796) 13,964 Accumulated other comprehensive loss $ (99,808 ) $ (37,012 )

Inventory (Details)

Inventory (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Disclosure Inventory Details Abstract
Inventory, gross	$ 83,812	$ 81,279
Inventory reserve	75,431
Inventory, net	$ 8,381	$ 81,279

Property And Equipment (Details

Property And Equipment (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Property & equipment, gross	$ 347,430	$ 318,037
Less accumulated depreciation	109,947	72,724
Property & equipment, net	237,393	245,313
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property & equipment, gross	66,824	59,819
Accounting Software [Member]
Property, Plant and Equipment [Line Items]
Property & equipment, gross	832	766
Flag Costs [Member]
Property, Plant and Equipment [Line Items]
Property & equipment, gross	32,799	30,192
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property & equipment, gross	93,167	85,761
Building And Land Costs [Member]
Property, Plant and Equipment [Line Items]
Property & equipment, gross	$ 153,718	$ 141,499

Loans Payable (Details)

Loans Payable (Details) - USD ($)	12 Months Ended
	Dec. 31, 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	7,087	7,442
Ending Balance	$ 7,351	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	3,570	2,165
Ending Balance	$ 5,926	$ 9,496

Income Taxes (Schedule Of Provi

Income Taxes (Schedule Of Provision For Federal Income Taxes) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Federal income tax benefit attributable to:
Current Operations	$ 53,781	$ 54,133
Less: valuation allowance	53,781	54,133
Net provision for Federal income taxes

Income Taxes (Schedule Of Net D

Income Taxes (Schedule Of Net Deferred Tax Assets) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Taxes Schedule Of Net Deferred Tax Assets
Unused tax loss brought forward	$ 891,669	$ 633,895
Loss for the year	(256,101)	(257,774)
Expenses not deductible for tax
Total net operating loss carry forwards	$ 1,147,770	$ 891,669
Effective tax rate	21.00%	21.00%
Unrecognized deferred tax asset carried forward	$ 241,032	$ 187,250
Less: valuation allowances	241,032	187,250
Deferred income tax benefit, net of valuation allowance

Income Taxes (Schedule Of Incom

Income Taxes (Schedule Of Income Tax Expected Tax Percentage) (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Taxes Schedule Of Income Tax Expected Tax Percentage
Statutory Federal Income Tax Rate	21.00%	21.00%
Nontaxable permanent differences
Change in valuation allowance	21.00%
Income tax provision

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss (Details) - USD ($)	12 Months Ended
	Dec. 31, 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	(62,796)	13,964
Accumulated other comprehensive loss	$ (99,808)	$ (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

Deposit - Land Contract (Narrat

Deposit - Land Contract (Narrative) (Details)	12 Months Ended
	Dec. 31, 2019USD ($)
Land Purchase Agreement By Abina Co Ltd [Member]
Payments for construction in progress	$ 195,043

Deposit - Land Contract (Narr_2

Deposit - Land Contract (Narrative) (Details) (THB) - Land Purchase Agreement By Abina Co Ltd [Member] - THB (฿)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2016
Purchase price of land as per agreement		฿ 200,000,000
Payments for construction in progress	฿ 5,800,000
Balance payable under land purchase agreement	฿ 194,200,000

Construction In Progress (Narra

Construction In Progress (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2019	Dec. 31, 2018
Construction in progress		$ 22,429	$ 20,646
Land Purchase Agreement By Abina Co Ltd [Member]
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		$ 22,429

Property And Equipment (Narrati

Property And Equipment (Narrative) (Details)	12 Months Ended
	Dec. 31, 2019
Property And Equipment Narrative
Depreciation calculation method.	Straight-line method
Useful life of property and equipment	5 years

Preferred Stock (Narrative) (De

Preferred Stock (Narrative) (Details) - shares	May 10, 2018	Dec. 31, 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) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Proceeds from sale of common stock	$ 4,000
Common Stock [Member]
Shares cancelled, shares		(1,000,000)
Common shares issued for cash, shares	5,000
Proceeds from sale of common stock	$ 4,000
Stock price per share	$ 0.080
Common Stock [Member] | Andrew Khor Poh Kiang [Member]
Shares cancelled, shares		(1,000,000)
Common Stock [Member] | 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	12 Months Ended
	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2016
Related Party Transaction [Line Items]
Due to a related party		$ 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		$ 1,495,538
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	$ 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
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

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details)	12 Months Ended
	Dec. 31, 2019
Income Taxes Narrative
Income tax description	Pursuant to the income tax laws of Thailand, the statutory income tax rate is 15% for taxable income of approximately $85,000 or less and 20% for taxable income in excess of $85,000. The Company utilizes a 20% income tax rate for purposes of estimating its tax valuation allowance.

Subsequent Event (Narrative) (D

Subsequent Event (Narrative) (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 23, 2020	Dec. 31, 2018
Subsequent Event [Line Items]
Common shares issued for cash, value		$ 50
Common Stock [Member]
Subsequent Event [Line Items]
Common shares issued for cash, shares
Common shares issued for cash, value
Common Stock [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Common shares issued for cash, shares	35,000
Common shares issued for cash, value	$ 28,000