GSG (GSGG) 10-Q 15 May 17 2017 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	3 Months Ended
	Mar. 31, 2017shares
Document And Entity Information
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1
Entity Registrant Name	WIKE CORP.
Entity Central Index Key	1,668,523
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding	6,060,000
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Current Assets
Cash and cash equivalents	$ 103	$ 853
Prepaid Expenses		600
Inventory	2,100	2,439
Total Current Assets	2,203	3,892
Fixed Assets
Equipment, net	2,015	2,160
Furniture, net	2,659	2,803
Computer, net	3,173	3,343
Total Fixed Assets	7,847	8,306
Total Assets	10,050	12,198
Current Liabilities
Loans	23,336	2,359
Total Current Liabilities	23,336	2,359
Total Liabilities	23,336	2,359
Stockholder's Equity
Common stock, par value $0.001; 75,000,000 shares authorized, 6,060,000 shares issued and outstanding as of March 31,2017 and December 31, 2016	6,060	6,060
Additional paid in capital	14,040	14,040
Income (deficit) accumulated	(33,386)	(10,261)
Total Stockholder’s Equity (Deficit)	(13,286)	9,839
Total Liabilities and Stockholder’s Equity (Deficit)	$ 10,050	$ 12,198

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Common stock par value	$ 0.001	$ 0.001
Common stock shares authorized	75,000,000	75,000,000
Common stock shares issued	6,060,000	6,060,000
Common stock shares outstanding	6,060,000	6,060,000

STATEMENTS OF OPERATIONS (Unaud

STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Statements Of Operations
REVENUES	$ 3,800	$ 7,700
Cost of Goods Sold	339	1,186
Gross Profit	3,461	6,514
OPERATING EXPENSES
General and Administrative Expenses	26,586	8,163
TOTAL OPERATING EXPENSES	26,586	8,163
NET INCOME (LOSS) FROM OPERATIONS	(23,125)	(1,649)
PROVISION FOR INCOME TAXES
NET INCOME (LOSS)	$ (23,125)	$ (1,649)
NET INCOME (LOSS) PER SHARE–BASIC (IN DOLLARS PER SHARE)	$ (0.0040)	$ 0
NET INCOME (LOSS) PER SHARE–DILUTED (IN DOLLARS PER SHARE)	$ (0.0040)	$ 0
WEIGHTED AVERAGE SHARES OUTSTANDING – BASIC (IN SHARES)	6,060,000	45,000,000
WEIGHTED AVERAGE SHARES OUTSTANDING – DILUTED (IN SHARES)	6,060,000	45,000,000

STATEMENTS OF CASH FLOWS (Unaud

STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss for the period	$ (23,125)	$ (1,649)
Depreciation expense	459	260
Changes in operating assets and liabilities:
Inventory	339	22
Prepaid Expenses	600	(200)
Accounts Payable		(200)
CASH FLOWS USED IN OPERATING ACTIVITIES	(21,727)	(1,767)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of Fixed Assets
CASH FLOWS USED IN INVESTING ACTIVITIES
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from related party loans	20,977
Repayments to related party loans	0	1,959
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES	20,977	1,959
NET INCREASE IN CASH	(750)	192
Cash, beginning of period	853	146
Cash, end of period	103	338
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest paid	0	0
Income taxes paid	$ 0	$ 0

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
NOTE 1 – ORGANIZATION AND NATURE OF BUSINESS	WIKE Corp. (“the Company”, “we”, “us” or “our”) was incorporated in the State of Nevada on November 11, 2014. Initially we are a development-stage company in a business of printing on ornamental ribbons. Our initial office is located at Via Lodovico Berti, 40131, Bologna, Italy . On April 6, 2017, Corina Safaler, the Company's Director and CEO, completed a transaction with Wentao Zhao, by which Mr. Zhao acquired 4,500,000 shares of common stock, representing 74% ownership of the Company. Mr. Zhao paid $305,000.00 in cash. On the same date, the shareholders of the Corporation voted Ms. Sreyneang Jin as Director, and CEO, and Mr. Gim Hooi Ooi as CFO. The new management decided to cease the existing business of printing ornamental ribbons, and we will explore new business plan that will generate sufficient cash flow and profits to the Company. Besides, Company has lease a new office at 18/F Canadia Bank Tower, No. 315, Ang Doung St, Corner Monivong Blve, Phnom Penh, Cambodia as their new office for the future business.

GOING CONCERN

GOING CONCERN	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
NOTE 2 – GOING CONCERN	The accompanying financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern. However, the Company had limited revenues as of March 31, 2017. The Company currently has a negative working capital, but has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. Therefore, there is substantial doubt about the Company’s ability to continue as a going concern. Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses The Company intends to position itself so that it will be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

SUMMARY OF SIGNIFCANT ACCOUNTIN

SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
NOTE 3 – SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES	Basis of Presentation – Unaudited Financial Statements The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for financial information and with the instructions to Form 10-Q. They do not include all information and footnotes required by United States generally accepted accounting principles for complete financial statements. However, except as disclosed herein, there has been no material changes in the information disclosed in the notes to the financial statements for the fiscal year ended December 31, 2016 included in the Company’s Form 10-K filed with the Securities and Exchange Commission. The unaudited financial statements should be read in conjunction with those financial statements included in the Form 10-K. In the opinion of Management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the three months ended March 31, 2017 are not necessarily indicative of the results that may be expected for the year ending December 31, 2017. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had $103 of cash as of March 31, 2017 and $853 of cash as of December 31, 2016. Inventories Inventories are stated at the lower of cost or market. Cost is principally determined using the first-in, first out (FIFO) method. The Company had $2,100 in inventory as of March 31, 2017 and $2,439 as of December 31, 2016. Depreciation, Amortization, and Capitalization The Company records depreciation and amortization when appropriate using both straight-line and declining balance methods over the estimated useful life of the assets. We estimate that the useful life of Industrial printing machine JMD/ADL 330B is five years. Expenditures for maintenance and repairs are charged to expense as incurred. Additions, major renewals and replacements that increase the property's useful life are capitalized. Property sold or retired, together with the related accumulated depreciation is removed from the appropriated accounts and the resultant gain or loss is included in net income. Fair Value of Financial Instruments AS topic 820 "Fair Value Measurements and Disclosures" establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. These tiers include: Level 1: defined as observable inputs such as quoted prices in active markets; Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The carrying value of cash and the Company’s loan from shareholder approximates its fair value due to their short-term maturity. Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. Revenue Recognition The Company will recognize revenue in accordance with ASC topic 605 “Revenue Recognition”. The Company recognizes revenue when products are fully delivered or services have been provided and collection is reasonably assured. Stock-Based Compensation Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options. Basic Income (Loss) Per Share The Company computes income (loss) per share in accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. As of March 31, 2017, there were no potentially dilutive debt or equity instruments issued or outstanding. Comprehensive Income Comprehensive income is defined as all changes in stockholders' equity (deficit), exclusive of transactions with owners, such as capital investments. Comprehensive income includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. As of March 31, 2017 there were no differences between our comprehensive income and net income. Recent Accounting Pronouncements We have reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company other than those relating to Development Stage Entities as discussed above.

LOAN FROM DIRECTOR

LOAN FROM DIRECTOR	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
NOTE 4 – LOAN FROM DIRECTOR	During this period, the Company received $20,977 from Corina Safaler, the Company’s former President and Director, for operating expenses payment. As of March 31, 2017, the loan balance from Corina Safaler is $23,336. This loan is unsecured, non-interest bearing and due on demand. On April 6, 2017, Corina Safaler completed a transaction with Wentao Zhao, by which Mr. Zhao acquired 4,500,000 shares of common stock, representing 74% ownership of the Company. Mr. Zhao paid $305,000.00 in cash and both parties agreed all the assets and net liabilities of the Company as of April 6, 2017 are assumed by Corina Safaler. (Please see Note 9)

FIXED ASSETS

FIXED ASSETS	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
NOTE 5 – FIXED ASSETS	Equipment Furniture Computer Totals Cost As at December 31, 2016 $ 2,880 2,900 3,400 $ 9,180 Additions - - - - Disposals - - - - As at March 31, 2017 $ 2,880 2,900 3,400 $ 9,180 Accumulated Depreciation As at December 31, 2016 (720 ) (97 ) (57 ) $ (874 ) Change for the period (144 ) (144 ) (170 ) (458 ) As at March 31, 2017 $ (864 ) (241 ) (227 ) $ (1.332 ) Net book value $ 2,016 2,659 3,173 $ 7,848

COMMON STOCK

COMMON STOCK	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
NOTE 6 – COMMON STOCK	The Company has 75,000,000, $0.001 par value shares of common stock authorized. On August 10, 2015, the Company issued 4,500,000 shares of common stock to a director for cash proceeds of $4,500 at $0.001 per share. On September 26, 2016, the Company issued 1,560,000 shares of common stock for cash proceeds of $15,600 at $0.01 per share. There were 6,060,000 shares of common stock issued and outstanding as of March 31, 2017.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
NOTE 7 – COMMITMENTS AND CONTINGENCIES	Company has one year rental agreement with Mauricio Polito, starting on September 17, 2016 and ending September 17, 2017. Monthly payment is in amount of $200. The validity of this agreement can be expanded for longer period upon an oral agreement. This is 30 square meters located at Via Lodovico Berti, 40131, Bologna, Italy ,

INCOME TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
NOTE 8 – INCOME TAXES	The Company adopted the provisions of uncertain tax positions as addressed in ASC 740-10-65-1. As a result of the implementation of ASC 740-10-65-1, the Company recognized no increase in the liability for unrecognized tax benefits. The Company has no tax position as of March 31, 2017 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. The Company does not recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. No such interest or penalties were recognized during the period presented. The Company had no accruals for interest and penalties as of March 31, 2017. The Company’s utilization of any net operating loss carry forward may be unlikely as a result of its intended activities. The valuation allowance as of March 31, 2017 was approximately $11,351(at year ended December 31, 2016 was approximately $3,489). The net change in valuation allowance as of March 31, 2017 is $7,862 (and $3,115 during the year ended December 31, 2016). In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred income tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Based on consideration of these items, management has determined that enough uncertainty exists relative to the realization of the deferred income tax asset balances to warrant the application of a full valuation allowance as of March 31, 2017. All tax years since inception remains open for examination by taxing authorities. The Company has a net operating loss for tax purposes totaling approximately $33,386 as of March 31, 2017 (and $10,261 at year ended December 31, 2016), expiring through 2035. There is a limitation on the amount of taxable income that can be offset by carryforwards after a change in control (generally greater than a 50% change in ownership). Temporary differences, which give rise to a net deferred tax asset, are as follows: March 31, 2017 December 31, 2016 Non-current deferred tax assets: Net operating loss carryforward $ (11,351 ) (3,489 ) Stock based compensation $ - - Inventory obsolescence $ - - Accrued officer compensation $ - - Total deferred tax assets $ (11,351 ) (3,489 ) Valuation allowance $ 11,351 3,489 Net deferred tax assets $ - - The actual tax benefit at the expected rate of 34% differs from the expected tax benefit as of March 31, 2017 and December 31, 2016 as follows: March 31, 2017 December 31, 2016 Computed "expected" tax expense (benefit) $ (7,862 ) (3,115 ) Penalties and fines and meals and entertainment $ - - Accrued officer compensation $ - - Change in valuation allowance $ 7,862 3,115 Actual tax expense (benefit) $ - -

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
NOTE 9 – SUBSEQUENT EVENTS	On April 6th, 2017, Corina Safaler, the Company's Director and CEO, who is also Company’s former major shareholder, has completed a transaction with Wentao Zhao, by which Mr. Zhao acquired 4,500,000 shares of common stock , representing 74% ownership of the Company for $305,000 in cash. On the same day, Ms. Safaler resigned from her official positions as Director and CEO of the Company, and on the same day the shareholders of the Corporation voted Ms. Sreyneang Jin as Director, and CEO, and Mr. Gim Hooi Ooi as Director, and CFO. After change in ownership on April 6, 2017, all previous assets such as cash in the bank, inventories, fixed assets are assumed by the former major shareholder and sole officer, i.e. Corina Safaler. On the same day, she also agreed to waive the entire outstanding loan which owed to her. The net liability amount $13,286 was forgiven by Corina Safaler on April 6, 2017

SUMMARY OF SIGNIFCANT ACCOUNT15

SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2017
Summary Of Signifcant Accounting Policies Policies
Basis of Presentation - Unaudited Financial Statements	The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for financial information and with the instructions to Form 10-Q. They do not include all information and footnotes required by United States generally accepted accounting principles for complete financial statements. However, except as disclosed herein, there has been no material changes in the information disclosed in the notes to the financial statements for the fiscal year ended December 31, 2016 included in the Company’s Form 10-K filed with the Securities and Exchange Commission. The unaudited financial statements should be read in conjunction with those financial statements included in the Form 10-K. In the opinion of Management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the three months ended March 31, 2017 are not necessarily indicative of the results that may be expected for the year ending December 31, 2017.
Use of Estimates	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents	The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had $103 of cash as of March 31, 2017 and $853 of cash as of December 31, 2016.
Inventories	Inventories are stated at the lower of cost or market. Cost is principally determined using the first-in, first out (FIFO) method. The Company had $2,100 in inventory as of March 31, 2017 and $2,439 as of December 31, 2016.
Depreciation, Amortization, and Capitalization	The Company records depreciation and amortization when appropriate using both straight-line and declining balance methods over the estimated useful life of the assets. We estimate that the useful life of Industrial printing machine JMD/ADL 330B is five years. Expenditures for maintenance and repairs are charged to expense as incurred. Additions, major renewals and replacements that increase the property's useful life are capitalized. Property sold or retired, together with the related accumulated depreciation is removed from the appropriated accounts and the resultant gain or loss is included in net income.
Fair Value of Financial Instruments	AS topic 820 "Fair Value Measurements and Disclosures" establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. These tiers include: Level 1: defined as observable inputs such as quoted prices in active markets; Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The carrying value of cash and the Company’s loan from shareholder approximates its fair value due to their short-term maturity.
Income Taxes	Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.
Revenue Recognition	The Company will recognize revenue in accordance with ASC topic 605 “Revenue Recognition”. The Company recognizes revenue when products are fully delivered or services have been provided and collection is reasonably assured.
Stock-Based Compensation	Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.
Basic Income (Loss) Per Share	The Company computes income (loss) per share in accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. As of March 31, 2017, there were no potentially dilutive debt or equity instruments issued or outstanding.
Comprehensive Income	Comprehensive income is defined as all changes in stockholders' equity (deficit), exclusive of transactions with owners, such as capital investments. Comprehensive income includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. As of March 31, 2017 there were no differences between our comprehensive income and net income.
Recent Accounting Pronouncements	We have reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company other than those relating to Development Stage Entities as discussed above.

FIXED ASSETS (Tables)

FIXED ASSETS (Tables)	3 Months Ended
	Mar. 31, 2017
Fixed Assets Tables
FIXED ASSETS	Equipment Furniture Computer Totals Cost As at December 31, 2016 $ 2,880 2,900 3,400 $ 9,180 Additions - - - - Disposals - - - - As at March 31, 2017 $ 2,880 2,900 3,400 $ 9,180 Accumulated Depreciation As at December 31, 2016 (720 ) (97 ) (57 ) $ (874 ) Change for the period (144 ) (144 ) (170 ) (458 ) As at March 31, 2017 $ (864 ) (241 ) (227 ) $ (1.332 ) Net book value $ 2,016 2,659 3,173 $ 7,848

INCOME TAXES (Tables)

INCOME TAXES (Tables)	3 Months Ended
	Mar. 31, 2017
Income Taxes Tables
Schedule of Deferred Tax Assets	March 31, 2017 December 31, 2016 Non-current deferred tax assets: Net operating loss carryforward $ (11,351 ) (3,489 ) Stock based compensation $ - - Inventory obsolescence $ - - Accrued officer compensation $ - - Total deferred tax assets $ (11,351 ) (3,489 ) Valuation allowance $ 11,351 3,489 Net deferred tax assets $ - -
The actual tax benefit	March 31, 2017 December 31, 2016 Computed "expected" tax expense (benefit) $ (7,862 ) (3,115 ) Penalties and fines and meals and entertainment $ - - Accrued officer compensation $ - - Change in valuation allowance $ 7,862 3,115 Actual tax expense (benefit) $ - -

ORGANIZATION AND NATURE OF BU18

ORGANIZATION AND NATURE OF BUSINESS (Details Narrative) - USD ($)	Apr. 06, 2017	Mar. 31, 2017
Entity Incorporation, State Country Name		Nevada
Entity Incorporation, Date of Incorporation		Nov. 11, 2014
Mr Zhao [Member]
Equity ownership percentage	74.00%
Acquired common stock shares	4,500,000
Common stock, value	$ 305,000

SUMMARY OF SIGNIFCANT ACCOUNT19

SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Summary Of Signifcant Accounting Policies Details Narrative
Cash and cash equivalents	$ 103	$ 853

LOAN FROM DIRECTOR (Details Nar

LOAN FROM DIRECTOR (Details Narrative) - USD ($)	Apr. 06, 2017	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Proceeds from related party loans		$ 20,977
Loans		23,336		$ 2,359
Corina Safaler [Member]
Proceeds from related party loans		20,977
Loans		$ 23,336
Mr Zhao [Member]
Equity ownership percentage	74.00%
Acquired common stock shares	4,500,000
Common stock, value	$ 305,000

FIXED ASSETS (Details)

FIXED ASSETS (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Cost
As at December 31, 2016	$ 9,180
Additions
Disposals
As at March 31, 2017	9,180
Accumulated Depreciation
As at December 31, 2016	(874)
Change for the period	(458)
As at March 31, 2017	(1,332)
Net book value	7,847	$ 8,306
Furniture [Member]
Cost
As at December 31, 2016	2,900
Additions
Disposals
As at March 31, 2017	2,900
Accumulated Depreciation
As at December 31, 2016	(97)
Change for the period	(144)
As at March 31, 2017	(241)
Net book value	2,659
Computer [Member]
Cost
As at December 31, 2016	3,400
Additions
Disposals
As at March 31, 2017	3,400
Accumulated Depreciation
As at December 31, 2016	(57)
Change for the period	(170)
As at March 31, 2017	(227)
Net book value	3,173
Equipment [Member]
Cost
As at December 31, 2016	2,880
Additions
Disposals
As at March 31, 2017	2,880
Accumulated Depreciation
As at December 31, 2016	(720)
Change for the period	(144)
As at March 31, 2017	(864)
Net book value	$ 2,016

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Common stock par value	$ 0.001	$ 0.001
Common stock shares authorized	75,000,000	75,000,000
Common stock shares issued	6,060,000	6,060,000
Common stock shares outstanding	6,060,000	6,060,000
On August 10, 2015 [Member] | Director [Member]
Common stock par value	$ 0.001
Common stock shares issued	4,500,000
Common stock cash proceeds	$ 4,500
On September 26, 2016 [Member]
Common stock par value	$ 0.01
Common stock shares issued	1,560,000
Common stock cash proceeds	$ 15,600

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	3 Months Ended
	Mar. 31, 2017USD ($)m²
Commitments And Contingencies Details Narrative
Monthly payment | $	$ 200
Area | m²	30

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Non-current deferred tax assets:
Net operating loss carryforward	$ (11,351)	$ (3,489)
Stock based compensation
Inventory obsolescence
Accrued officer compensation
Total deferred tax assets	(11,351)	(3,489)
Valuation allowance	11,351	3,489
Net deferred tax assets

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Income Taxes Details 1
Computed "expected" tax expense (benefit)	$ (7,862)		$ (3,115)
Penalties and fines and meals and entertainment
Accrued officer compensation
Change in valuation allowance	7,862		7,862
Actual tax expense (benefit)

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Income Taxes Details Narrative
Valuation allowance	$ 11,351	$ 3,489
Change in valuation allowance	7,862	7,862
Net operating loss	$ 33,386	$ 10,261
Expiring year	2,035
Actual tax benefit expected rate	34.00%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Apr. 06, 2017	Mar. 31, 2017	Dec. 31, 2016
Net liability		$ 23,336	$ 2,359
Mr Zhao [Member]
Equity ownership percentage	74.00%
Acquired common stock shares	4,500,000
Common stock, value	$ 305,000
Mr Zhao [Member] | Subsequent Event [Member]
Equity ownership percentage	74.00%
Acquired common stock shares	4,500,000
Common stock, value	$ 305,000
Corina Safaler [Member] | Subsequent Event [Member]
Net liability	$ 13,286