| Nature of Business and Summary of Significant Accounting Policies | NOTE 1. NATURE OF BUSINESS AND SUMMARY OF
SIGNIFICANT ACCOUNTING POLICIES Nature of Business Achison Inc., the Company, incorporated in
the State of New York on December 29, 2014. On July 1, 2019 Lansdale Inc, the principal
stockholder of the Company (“Seller”) and controlled by the Company’s prior President, Mr. Wanjun Xie, entered
into a Stock Purchase Agreement (the “Agreement”) with Dazhong 368 Inc, (the “Buyer”), pursuant to which,
a total of 9,000,000 shares of Common Stock of the Company were transferred to the Buyer, representing approximately 90% of the
Company’s issued and outstanding shares of Common Stock, resulting in a change of the control of the Company. Mr. Dingshan
Zhang was appointed as the President and CEO of the Company at the same date. Prior to July of 2019 the Company primarily
engaged in trading spot gold and silver in Singapore Markets, crypto currency and US equity stocks, however, the Company currently
engages only in internet advertising through www.dazhong368.com (the “Website”) in the New York area and has plans
to acquire a vineyard to distribute and sell wines in the future. Basis of Preparation The accompanying unaudited condensed financial
statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of
America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited financial statements
and notes thereto contained in the Company’s most recent Annual Financial Statements filed with the SEC on Form 10-K. In
the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial
position and the results of operations for the interim period presented have been reflected herein. The results of operations for
the interim period are not necessarily indicative of the results to be expected for the full year. Significant Accounting Policies For a detailed discussion about the Company’s
significant accounting policies, refer to note 1. Nature of business and summary of significant accounting policies in the Company’s
financial statements included in Company’s March 31, 2020 Form 10-K. During the three months ended September 30, 2020, there
were no significant changes made to the Company’s significant accounting policies. A novel strain of coronavirus (COVID-19) was
first identified in December 2019, and subsequently declared a global pandemic by the World Health Organization on March 11, 2020.
As a result of the outbreak, many companies have experienced disruptions in their operations and in markets served. The Company
is developing its business, thus our business is impacted by the outbreak of the COVID-19 in New York for the six months ended
September 30, 2020. The full extent of the future impacts of COVID-19 on the Company’s operations is uncertain. A prolonged
outbreak could have a material adverse impact on financial results and business operations of the Company, including the timing
and ability of the Company to develop its business plan. The Company has applied for Economic Injury
Disaster Loans (“EIDL”) through the Small Business Administration (“SBA”) that were made available under
the CARES Act passed by Congress in response to the COVID-19 pandemic at the end of March 2020. On May 5, 2020, the Company was
approved for the advance in the EIDL program in the amount of $1,000, which does not have to be repaid and was recorded as other
income in the accompanying condensed unaudited statements of operations. Going Concern Assessment The Company demonstrates adverse conditions
that raise substantial doubt about the Company’s ability to continue as a going concern. These adverse conditions are negative
financial trends, specifically cash outflow from operating activities, operating losses, accumulated deficit and other adverse
key financial ratios. Management’s plan to alleviate the substantial
doubt about the Company’s ability to continue as a going concern include attempting to improve its business profitability,
its ability to generate sufficient cash flow from its operations to meet its operating needs on a timely basis, obtain additional
working capital funds from the majority shareholder and President of the Company to eliminate inefficiencies in order to meet its
anticipated cash requirements. However, there can be no assurance that these plans and arrangements will be sufficient to fund
the Company’s ongoing capital expenditures and other requirements. The unaudited condensed financial statements
do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification
of liabilities that might be necessary in the event that the Company cannot continue as a going concern. Use of Estimates The preparation of financial statements in
conformity with accounting principles generally accepted in the United States of America requires management to make certain estimates
and assumptions that affect the reported amounts and timing of revenues and expenses, the reported amounts and classification of
assets and liabilities, and the disclosure of contingent assets and liabilities. Significant areas requiring the use of estimates
are assessing the allowance of doubtful account, impairment of long-lived assets and recoverability of deferred tax assets. These
estimates and assumptions are based on the Company’s historical results as well as management’s future expectations.
The Company’s actual results may vary from those estimates and assumptions. Reclassifications Certain amounts from prior year financial statements
have been reclassified to conform to the current year presentation. This reclassification has resulted in no changes to the Company’s
financial position or results of operations presented. |
