NP Life Sciences Health Industry (NPLS) 10-K 30 Mar 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2019	Mar. 05, 2020	Jun. 28, 2019
Document And Entity Information
Entity Registrant Name	GJ Culture Group US, Inc.
Entity Central Index Key	0001781726
Document Type	10-K
Document Period End Date	Dec. 31, 2019
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Shell Company	false
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		42,959,574
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019

Balance Sheet

Balance Sheet - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Current assets
Cash and cash equivalents	$ 242,933	$ 200
Non-current assets
Intangible assets	7,164
Total assets	250,097	200
Current liabilities
Accounts payable	1,031	466
Accrued liabilities	14,152	20,419
Total liabilities	15,183	20,885
Commitments and Contingencies
Stockholders' Deficiency
Preferred stock, $0.0001 par value, 30,000,000 shares authorized, 0 and 0 shares issued and outstanding as of December 31, 2019 and 2018, respectively.
Common stock, $0.0001 par value, 320,000,000 shares authorized, 42,959,574 and 66,666 shares issued and outstanding as of December 31, 2019 and 2018, respectively.	4,296	7
Additional Paid in Capital	360,330	193
Accumulated deficit	(129,712)	(20,885)
Total stockholders' deficit	234,914	(20,685)
Total liabilities and stockholders' deficit	$ 250,097	$ 200

Balance Sheet (Parenthetical)

Balance Sheet (Parenthetical) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	30,000,000	30,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	320,000,000	320,000,000
Common stock, shares issued	42,959,574	66,666
Common stock, shares, outstanding	42,959,574	66,666

Statement of Operations and Com

Statement of Operations and Comprehensive Loss - USD ($)	Dec. 31, 2018	Dec. 31, 2019
Income Statement [Abstract]
Revenue		$ 43,000
General and administrative expenses	20,885	151,859
Loss from operation	(20,885)	(108,859)
Loss before provision for income taxes	(20,885)	(108,859)
Interest income		32
Provision for income taxes
Net loss	(20,885)	(108,827)
Comprehensive loss	$ (20,885)	$ (108,827)
Basic and diluted loss per common share	$ (0.58)	$ 0
Weighted average number of common shares used in per share calculations - basic and diluted	35,897	34,121,741

Statement of Changes in Stockho

Statement of Changes in Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 19, 2018
Balance, shares at Dec. 19, 2018
Stock issuance for cash	$ 7	193		200
Stock issuance for cash, shares	66,666
Net loss			(20,885)	(20,885)
Balance at Dec. 31, 2018	$ 7	193	(20,885)	(20,685)
Balance, shares at Dec. 31, 2018	66,666
Stock issuance for cash	$ 4,289	360,137		364,426
Stock issuance for cash, shares	42,892,908
Net loss			(108,827)	(108,827)
Balance at Dec. 31, 2019	$ 4,296	$ 360,330	$ (129,712)	$ 234,914
Balance, shares at Dec. 31, 2019	42,959,574

Statement of Cash Flows

Statement of Cash Flows - USD ($)	Dec. 31, 2018	Dec. 31, 2019
Cash flows used in operating activities
Net loss	$ (20,885)	$ (108,827)
Amortization		1,436
Adjustment to reconcile net loss to net cash provided by operations
Increase in Accounts payable	466	565
Increase in Accrued liabilities	20,419	(6,267)
Net cash used in operating activities	0	(113,093)
Cash flows from investing activities
Purchase of website and trademark		(8,600)
Cash used in investing activities		(8,600)
Cash flows from financing activities
Sales of common stock for cash	200	364,426
Net cash provided by financing activities	200	364,426
Change in cash and cash equivalents	200	242,733
Cash and cash equivalents - Beginning of period	0	200
Cash and cash equivalents - End of period	200	242,933
Interest received		32
Interest paid
Income tax paid

Nature of Operations

Nature of Operations	12 Months Ended
	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations	1. NATURE OF OPERATIONS GJ Culture Group US, Inc. (the “Company”) is a for profit corporation established under the corporation laws in the State of Nevada, United States of America on December 20, 2018. The Company was originally incorporated as “Guojiang Cultural Industry US, Inc.” and amended the name to “GJ Culture Group US, Inc.” on February 20, 2019. Unless the context otherwise requires, all references to “GJ Culture Group US, Inc.,” “we,” “us,” “our” or the “company” are to GJ Culture Group US, Inc. The Company is dedicated to providing educational services based on classical Chinese studies and culture. The Company’s goal is to serve as cultural and educational meeting point between China and the U.S. The Company will pursue its business objective by providing education and training courses based on classical Chinese studies, organizing China-U.S. international study tour activities for participants of all ages, as well as organizing and promoting China-U.S. cultural events, art fairs, exhibitions, and other activities promoting Chinese culture.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Financial Statements have been prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States (“GAAP”) and presented in US dollars. Use of Estimates and Assumptions 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 of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates. Due to the limited level of operations, the Company has not needed to make material assumptions or estimates other than the assumption that the Company is a going concern. Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. Fair Value of Financial Instruments ASC 825, “Disclosures about Fair Value of Financial Instruments”, requires disclosure of fair value information about financial instruments. ASC 820, “Fair Value Measurements” defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2018. The respective carrying values of certain on-balance-sheet financial instruments approximate their fair values. These financial instruments include cash, accrued liabilities and notes payable. Fair values were assumed to approximate carrying values for these financial instruments since they are short term in nature and their carrying amounts approximate fair value. Revenue Recognition The Company will recognize revenue in accordance with Accounting Standards Codification No. 606, “Revenue from Contracts with Customers” (“ASC-606”). ASC-606 requires that the criteria must be met before revenue can be recognized: 6. The parties to the contract have approved the contract (in writing, orally, or in accordance with other customary business practices) and are committed to perform their respective obligations. 7. The Company can identify each party’s rights regarding the goods or services to be transferred. 8. The Company can identify the payment terms for the goods or services to be transferred. 9. The contract has commercial substance (that is, the risk, timing, or amount of the entity’s future cash flows is expected to change as a result of the contract). 10. It is probable that the Company will collect substantially all of the consideration to which it will be entitled in exchange for the goods or services that will be transferred to the customer. In evaluating whether collectability of an amount of consideration is probable, an entity shall consider only the customer’s ability and intention to pay that amount of consideration when it is due. The amount of consideration to which the entity will be entitled may be less than the price stated in the contract if the consideration is variable because the entity may offer the customer a price concession. Basic and Diluted Net Loss Per Share Our computation of earnings per share (“EPS”) includes basic and diluted EPS. Basic EPS is measured as the income (loss) available to common stockholders divided by the weighted average common shares outstanding for the period. Diluted income (loss) per share reflects the potential dilution, using the treasury stock method, that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the income (loss) of the Company as if they had been converted at the beginning of the periods presented, or issuance date, if later. In computing diluted income (loss) per share, the treasury stock method assumes that outstanding options and warrants have been exercised, and the proceeds have been used to purchase common stock at the average market price during the period. Options and warrants may have a dilutive effect under the treasury stock method only when the average market price of the common stock during the period exceeds the exercise price of the options and warrants. Potential common shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. Income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the respective periods. Basic and diluted (loss) per common share is the same for periods in which the company reported an operating loss because all warrants and stock options outstanding are anti-dilutive. There were no adjustments to net loss required for purposes of computing diluted earnings per share. For the year ended For the period ended December 31, 2019 December 31, 2018 Loss per share: Numerator: Net loss used in computing earnings per share (108,827 ) (20,885 ) Denominator: Weighted average common shares outstanding 34,121,741 35,897 Basic and diluted loss per share $ (0.00 ) $ (0.58 ) The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding. Comprehensive income (loss) The Company follows the provisions of the Financial Accounting Standards Board (the “FASB”) ASC 220 Reporting Comprehensive Income Recently Issued Accounting Pronouncements In February 2018, the FASB issued Accounting Standards Update No. 2018-02 Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income In December 2018, the FASB issued Accounting Standards Update No. 2018-05, Income Taxes (Topic 740), Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 Income Tax Accounting Implications of the Tax Cuts and Jobs Act As of December 31, 2019, except for the above, there are no recently issued accounting standards not yet adopted that would have a material effect on the Company’s financial statements.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Stockholders' Equity	3. STOCKHOLDERS’ EQUITY Preferred stock On February 20, 2019, the Company filed a Certificate of Amendment to its Articles of Incorporation to reclassify 30,000,000 shares common stock to Preferred stock. Common stock On January 31, 2019, the Company and BEEC Inc., a company (“Purchaser”) entered into a Founder’s Stock Purchase Agreement (the “Agreement”). Pursuant to the Agreement, Purchaser agreed to purchase from the Company, and the Company agreed to sell to Purchaser, an aggregate of 433,333 shares of the Common Stock of the Company (the “Stock”) at $0.003 per share, for an aggregate purchase price of $1,300. Shares were issued on January 31, 2019. On February 12, 2019, the Company and London Financial Group Ltd., a company (“Purchaser”) entered into a Founder’s Stock Purchase Agreement (the “Agreement”). Pursuant to the Agreement, Purchaser agreed to purchase from the Company, and the Company hereby agrees to sell to Purchaser, an aggregate of 450,000 shares of the Common Stock of the Company (the “Stock”) at $0.003 per share, for an aggregate purchase price of $1,350. Shares were issued on February 12, 2019. On February 26, 2019, the Company and Jianhua Wang, an individual (“Purchaser”) entered into a Founder’s Stock Purchase Agreement (the “Agreement”). Pursuant to the Agreement, Purchaser agreed to purchase from the Company, and the Company agreed to sell to Purchaser, an aggregate of 8,470,877 shares of the Common Stock of the Company (the “Stock”) at $0.003 per share, for an aggregate purchase price of $25,413. Shares were issued on February 26, 2019. On February 26, 2019, the Company and Sanjun Kuang, an individual who is Chief Executive Officer, president, treasurer, and director of the Company (“Purchaser”), entered into a Founder’s Stock Purchase Agreement (the “Agreement”). Pursuant to the Agreement, Purchaser agreed to purchase from the Company, and the Company agreed to sell to Purchaser, an aggregate of 3,388,350 shares of the Common Stock of the Company (the “Stock”) at $0.003 per share, for an aggregate purchase price of $10,165. Shares were issued on February 26, 2019. On February 26, 2019, the Company and Huawei Li, an individual who is director and secretary of the Company (“Purchaser”), entered into a Founder’s Stock Purchase Agreement (the “Agreement”). Pursuant to the Agreement, Purchaser agreed to purchase from the Company, and the Company agreed to sell to Purchaser, an aggregate of 3,388,350 shares of the Common Stock of the Company (the “Stock”) at $0.003 per share, for an aggregate purchase price of $10,165. Shares were issued on February 26, 2019. On February 27, 2019, the Company and Meisang Hu, an individual who is director of the Company (“Purchaser”), entered into a Founder’s Stock Purchase Agreement (the “Agreement”). Pursuant to the Agreement, Purchaser agreed to purchase from the Company, and the Company agreed to sell to Purchaser, an aggregate of 18,635,927 shares of the Common Stock of the Company (the “Stock”) at $0.003 per share, for an aggregate purchase price of $55,908. Shares were issued on February 27, 2019. From April to September of 2019, 8,126,071 common stock have been issued to 61 subscribers at a selling price of $0.032 per share. As of December 31, 2019, the Company had 30,000,000 shares of Preferred stock and 320,000,000 shares of common stock authorized, 42,959,574 of common shares issued and outstanding at par value of $0.0001 per share.

Income Tax

Income Tax	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income Tax	4. INCOME TAX The Company was established in the State of Nevada in United States and is subject to Nevada State and US Federal tax laws. The Company has not recognized an income tax benefit for its operating losses based on uncertainties concerning its ability to generate taxable income in future periods. The tax benefit for the periods presented is offset by a valuation allowance established against deferred tax assets arising from the net operating losses and other temporary differences, the realization of which could not be considered more likely than not. Further, the benefit from utilization of NOL (“net operating loss”) carry forwards could be subject to limitations due to material ownership changes that could occur in the Company as it continues to raise additional capital. Based on such limitations, the Company has significant NOLs for which realization of tax benefits is uncertain. In future periods, tax benefits and related deferred tax assets will be recognized when management considers realization of such amounts to be more likely than not. As of December 31, 2019, and 2018, the Company has accumulated net operating losses of $129,712 and $20,885. The Company has elected to not recognize deferred tax assets resulting from the NOLs, as Management is not yet able to reliably estimate when the Company will generate profits that would enable the Company to make use of such potential future tax benefits. Management continually assesses it future earnings potential and related tax impacts. If circumstances change in the future that will enable Management to accurately forecast future profits, the Company may elect to recognize such tax assets.

Concentrations

Concentrations	12 Months Ended
	Dec. 31, 2019
Risks and Uncertainties [Abstract]
Concentrations	5. CONCENTRATIONS Customers Concentrations The following table sets forth information as to each customer that accounted for 10% or more of the Company’s revenues for the year end December 31, 2019 and the period from inception to December 31, 2018. Customer 2019 2018 Amount % Amount % Customer A 20,000 47 % N/A N/A Customer B 23,000 53 % N/A N/A

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
Related Party Transactions	6. RELATED PARTY TRANSACTIONS We entered into Business Collaboration Agreement with BEEC Inc. (“BEEC”) for two years, whereby they will serve as our agents for the purpose of selling and promoting our products and services. We also engaged BEEC to design our website and logo and register our domain name and apply for our trademarks in the States. We have leased a section of the office space rented by BEEC located at 4125 Blackhawk Plaza Circle Suite 166, Danville, California for one year beginning on December 15, 2018 and ending on December 31, 2019. Our director, Jonathan Ginsberg, is Chief Operating Officer of BEEC Inc. and a minority shareholder of BEEC Capital LLC. BEEC Inc. and BEEC Capital, LLC are minority shareholders of our Company. On December 28, 2018, the Company and Jonathan Ginsberg, an individual who is director of the Company (“Purchaser”), entered into a Founder’s Stock Purchase Agreement (the “Agreement”). Pursuant to the Agreement, Purchaser agreed to purchase from the Company, and the Company agreed to sell to Purchaser, an aggregate of 33,333 shares of the Common Stock of the Company (the “Stock”) at $0.003 per share, for an aggregate purchase price of $100. Shares were issued on December 28, 2018. On February 26, 2019, the Company and Sanjun Kuang, an individual who is Chief Executive Officer, president, treasurer, and director of the Company (“Purchaser”), entered into a Founder’s Stock Purchase Agreement (the “Agreement”). Pursuant to the Agreement, Purchaser agreed to purchase from the Company, and the Company agreed to sell to Purchaser, an aggregate of 3,388,350 shares of the Common Stock of the Company (the “Stock”) at $0.003 per share, for an aggregate purchase price of $10,165. Shares were issued on February 26, 2019. On February 26, 2019, the Company and Huawei Li, an individual who is director and secretary of the Company (“Purchaser”), entered into a Founder’s Stock Purchase Agreement (the “Agreement”). Pursuant to the Agreement, Purchaser agreed to purchase from the Company, and the Company agreed to sell to Purchaser, an aggregate of 3,388,350 shares of the Common Stock of the Company (the “Stock”) at $0.003 per share, for an aggregate purchase price of $10,165. Shares were issued on February 26, 2019. On February 27, 2019, the Company and Meisang Hu, an individual who is director of the Company (“Purchaser”), entered into a Founder’s Stock Purchase Agreement (the “Agreement”). Pursuant to the Agreement, Purchaser agreed to purchase from the Company, and the Company agreed to sell to Purchaser, an aggregate of 18,635,927 shares of the Common Stock of the Company (the “Stock”) at $0.003 per share, for an aggregate purchase price of $55,908. Shares were issued on February 27, 2019.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2019
Subsequent Events [Abstract]
Subsequent Events	7. SUBSEQUENT EVENTS The Company entered into a Consulting Services Agreement with Hangzhou Zhuoya Cultural Planning Co., Ltd., a limited company incorporated in Hangzhou, China (“Hangzhou Zhuoya”) on January 1st, 2020. Hangzhou Zhuoya engages in organizing culture art exchange activities, exhibitions, and corporate brand and image promotion and planning services. Pursuant to the Consulting Services Agreement, we will provide research and analysis services related to the classical Chinese study and culture for the business activated proposed by Hangzhou Zhuoya, including but not limited to providing data and information related to market size, customer preference, development trend of classical Chinese culture study, and provide online consulting and planning services regarding the development of their potential business involving classical Chinese culture, especially for organizing and planning traditional Chinese cultural activities. Hangzhou Zhuoya agreed to pay us $15,000 service fee upon completion of the services provided by us. We have received the payment of $15,000 from Hangzhou Zhuoya on March 12, 2020.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Financial Statements have been prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States (“GAAP”) and presented in US dollars.
Use of Estimates and Assumptions	Use of Estimates and Assumptions 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 of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates. Due to the limited level of operations, the Company has not needed to make material assumptions or estimates other than the assumption that the Company is a going concern.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents.
Fair Value of Financial Instruments	Fair Value of Financial Instruments ASC 825, “Disclosures about Fair Value of Financial Instruments”, requires disclosure of fair value information about financial instruments. ASC 820, “Fair Value Measurements” defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2018. The respective carrying values of certain on-balance-sheet financial instruments approximate their fair values. These financial instruments include cash, accrued liabilities and notes payable. Fair values were assumed to approximate carrying values for these financial instruments since they are short term in nature and their carrying amounts approximate fair value.
Revenue Recognition	Revenue Recognition The Company will recognize revenue in accordance with Accounting Standards Codification No. 606, “Revenue from Contracts with Customers” (“ASC-606”). ASC-606 requires that the criteria must be met before revenue can be recognized: 6. The parties to the contract have approved the contract (in writing, orally, or in accordance with other customary business practices) and are committed to perform their respective obligations. 7. The Company can identify each party’s rights regarding the goods or services to be transferred. 8. The Company can identify the payment terms for the goods or services to be transferred. 9. The contract has commercial substance (that is, the risk, timing, or amount of the entity’s future cash flows is expected to change as a result of the contract). 10. It is probable that the Company will collect substantially all of the consideration to which it will be entitled in exchange for the goods or services that will be transferred to the customer. In evaluating whether collectability of an amount of consideration is probable, an entity shall consider only the customer’s ability and intention to pay that amount of consideration when it is due. The amount of consideration to which the entity will be entitled may be less than the price stated in the contract if the consideration is variable because the entity may offer the customer a price concession.
Basic and Diluted Net Loss Per Share	Basic and Diluted Net Loss Per Share Our computation of earnings per share (“EPS”) includes basic and diluted EPS. Basic EPS is measured as the income (loss) available to common stockholders divided by the weighted average common shares outstanding for the period. Diluted income (loss) per share reflects the potential dilution, using the treasury stock method, that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the income (loss) of the Company as if they had been converted at the beginning of the periods presented, or issuance date, if later. In computing diluted income (loss) per share, the treasury stock method assumes that outstanding options and warrants have been exercised, and the proceeds have been used to purchase common stock at the average market price during the period. Options and warrants may have a dilutive effect under the treasury stock method only when the average market price of the common stock during the period exceeds the exercise price of the options and warrants. Potential common shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. Income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the respective periods. Basic and diluted (loss) per common share is the same for periods in which the company reported an operating loss because all warrants and stock options outstanding are anti-dilutive. There were no adjustments to net loss required for purposes of computing diluted earnings per share. For the year ended For the period ended December 31, 2019 December 31, 2018 Loss per share: Numerator: Net loss used in computing earnings per share (108,827 ) (20,885 ) Denominator: Weighted average common shares outstanding 34,121,741 35,897 Basic and diluted loss per share $ (0.00 ) $ (0.58 ) The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding.
Comprehensive Income (loss)	Comprehensive income (loss) The Company follows the provisions of the Financial Accounting Standards Board (the “FASB”) ASC 220 Reporting Comprehensive Income
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In February 2018, the FASB issued Accounting Standards Update No. 2018-02 Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income In December 2018, the FASB issued Accounting Standards Update No. 2018-05, Income Taxes (Topic 740), Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 Income Tax Accounting Implications of the Tax Cuts and Jobs Act As of December 31, 2019, except for the above, there are no recently issued accounting standards not yet adopted that would have a material effect on the Company’s financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	Income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the respective periods. Basic and diluted (loss) per common share is the same for periods in which the company reported an operating loss because all warrants and stock options outstanding are anti-dilutive. There were no adjustments to net loss required for purposes of computing diluted earnings per share. For the year ended For the period ended December 31, 2019 December 31, 2018 Loss per share: Numerator: Net loss used in computing earnings per share (108,827 ) (20,885 ) Denominator: Weighted average common shares outstanding 34,121,741 35,897 Basic and diluted loss per share $ (0.00 ) $ (0.58 )

Concentrations (Tables)

Concentrations (Tables)	12 Months Ended
	Dec. 31, 2019
Risks and Uncertainties [Abstract]
Schedule of Concentration Risk	The following table sets forth information as to each customer that accounted for 10% or more of the Company’s revenues for the year end December 31, 2019 and the period from inception to December 31, 2018. Customer 2019 2018 Amount % Amount % Customer A 20,000 47 % N/A N/A Customer B 23,000 53 % N/A N/A

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Earnings per share, potentially dilutive securities, description	The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding.

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2019
Accounting Policies [Abstract]
Net loss used in computing earnings per share	$ (20,885)	$ (108,827)
Weighted average common shares outstanding	35,897	34,121,741
Basic and diluted loss per share	$ (0.58)	$ 0

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)	Feb. 27, 2019	Feb. 26, 2019	Feb. 26, 2019	Feb. 12, 2019	Jan. 31, 2019	Sep. 30, 2019	Dec. 31, 2019	Feb. 20, 2019	Dec. 31, 2018
Preferred stock, shares authorized							30,000,000	30,000,000	30,000,000
Common stock, shares authorized							320,000,000		320,000,000
Common stock, shares issued							42,959,574		66,666
Common stock, shares, outstanding							42,959,574		66,666
Common stock, par value							$ 0.0001		$ 0.0001
61 Subscribers [Member]
Shares of common stock issued during period						8,126,071
Shares issued, price per share						$ 0.032
Stock Purchase Agreement [Member] | Sanjun Kuang [Member]
Number of shares sold in transaction		3,388,350	3,388,350
Sale of stock, price per share	$ 0.003	$ 0.003	$ 0.003
Sale of stock, aggregate purchase price		$ 10,165	$ 10,165
Stock Purchase Agreement [Member] | Huawei Li [Member]
Number of shares sold in transaction			3,388,350
Sale of stock, price per share		$ 0.003	$ 0.003
Sale of stock, aggregate purchase price			$ 10,165
Stock Purchase Agreement [Member] | Meisang Hu [Member]
Number of shares sold in transaction	18,635,927
Sale of stock, price per share	$ 0.003
Sale of stock, aggregate purchase price	$ 55,908
BEEC Inc [Member] | Stock Purchase Agreement [Member]
Number of shares sold in transaction					433,333
Sale of stock, price per share					$ 0.003
Sale of stock, aggregate purchase price					$ 1,300
London Financial Group Ltd [Member] | Stock Purchase Agreement [Member]
Number of shares sold in transaction				450,000
Sale of stock, price per share				$ 0.003
Sale of stock, aggregate purchase price				$ 1,350
Jianhua Wang [Member] | Stock Purchase Agreement [Member]
Number of shares sold in transaction			8,470,877
Sale of stock, price per share		$ 0.003	$ 0.003
Sale of stock, aggregate purchase price			$ 25,413

Income Tax (Details Narative)

Income Tax (Details Narative) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Operating loss carryforwards	$ 129,712	$ 20,885

Concentrations (Details Narrati

Concentrations (Details Narrative)	Dec. 31, 2018	Dec. 31, 2019
Customers Concentrations [Member]
Concentration risk, percentage	10.00%	10.00%

Concentrations - Schedule of Co

Concentrations - Schedule of Concentration Risk (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2019
Revenue		$ 43,000
Customer A [Member]
Revenue		$ 20,000
Concentration risk, percentage		47.00%
Customer B [Member]
Revenue		$ 23,000
Concentration risk, percentage		53.00%

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - Stock Purchase Agreement [Member] - USD ($)	Feb. 27, 2019	Feb. 26, 2019	Feb. 26, 2019	Dec. 28, 2018
Jonathan Ginsberg [Member]
Number of shares sold in transaction				33,333
Sale of stock, price per share				$ 0.003
Sale of stock, aggregate purchase price				$ 100
Sanjun Kuang [Member]
Number of shares sold in transaction		3,388,350	3,388,350
Sale of stock, price per share	$ 0.003	$ 0.003	$ 0.003
Sale of stock, aggregate purchase price		$ 10,165	$ 10,165
Huawei Li [Member]
Number of shares sold in transaction			3,388,350
Sale of stock, price per share		$ 0.003	$ 0.003
Sale of stock, aggregate purchase price			$ 10,165
Meisang Hu [Member]
Number of shares sold in transaction	18,635,927
Sale of stock, price per share	$ 0.003
Sale of stock, aggregate purchase price	$ 55,908

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)	Mar. 12, 2020USD ($)
SubsequentEventMember | Hangzhou Zhuoya Cultural Planning Co., Ltd [Member]
Payment received for service rendered	$ 15,000