Pony (PNYG) 10-Q/A 3 Aug 21 2020 Q3 Quarterly report (amended) Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2020	Nov. 23, 2020
Document Information Line Items
Entity Registrant Name	Pony Group Inc.
Document Type	10-Q/A
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		11,500,000
Amendment Flag	true
Amendment Description	Amendment No. 1
Entity Central Index Key	0001784058
Entity Current Reporting Status	No
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
Entity File Number	333-234358
Entity Incorporation, State or Country Code	DE
Entity Interactive Data Current	Yes

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)		Sep. 30, 2020	Dec. 31, 2019
Current assets
Cash and cash equivalents		$ 258,840	$ 44,105
Accounts receivables		15,896	0
Other receivables		159	31
Other receivables-related party		8,998	8,998
Deferred offering cost			48,500
Total current assets		283,893	101,634
Total assets		283,893	101,634
Current liabilities
Other payable-related party		210,837	217,791
Other current liability		72,987	15,941
Total current liabilities		283,824	233,732
Total liabilities		283,824	233,732
Equity
Ordinary shares, $0.001 par value, 70,000,000 shares authorized, 11,500,000 and 9,000,000 shares issued and outstanding as of September 30, 2020 and December 31, 2019, respectively	[1]	11,500	9,000
Additional paid-in capital		176,000
Accumulated foreign currency exchange loss		(3,965)	(565)
Accumulated deficit		(183,466)	(140,533)
Total Pony Group Inc stockholders’ equity		69	(132,098)
Total equity		69	(132,098)
Total liabilities and equity		$ 283,893	$ 101,634
[1]	The shares are presented on a retroactive basis to reflect the nominal share issuance.

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Ordinary shares, par value (in Dollars per share)	$ 0.001	$ 0.001
Ordinary shares, authorized	70,000,000	70,000,000
Ordinary shares, issued	11,500,000	9,000,000
Ordinary shares, outstanding	11,500,000	9,000,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Income Statement [Abstract]
Revenue	$ 15,662	$ 16,175	$ 38,371	$ 42,496
Cost of revenue	2,351	12,778	12,389	36,353
Gross profit	13,311	3,397	25,982	6,143
Operating expenses
General & administrative expenses	37,588	31,564	70,355	108,327
Selling expenses				1,244
Total operating expenses	37,588	31,564	70,355	109,571
Income (loss) from operation	(24,277)	(28,167)	(44,373)	(103,428)
Other income (expenses)
Other income (expense)	(1,521)	89	1,440	1,582
Total other income	(1,521)	89	1,440	1,582
Income (Loss) before income taxes	(25,798)	(28,078)	(42,933)	(101,846)
Provision for income tax
Net Income (Loss)	(25,798)	(28,078)	(42,933)	(101,846)
Net Income (Loss)	(25,798)	(28,078)	(42,933)	(101,846)
Other Comprehensive Income
Comprehensive income (loss)	$ (25,798)	$ (28,078)	$ (42,933)	$ (101,846)

Consolidated Statement of Chang

Consolidated Statement of Change in Equity - USD ($)	Total	Common stock	Additional Paid-In Capital	Subscription received in advance	Accumulated Other Comprehensive Income	Accumulated Earnings (Deficit)
Balance at Dec. 31, 2018	$ (23,484)		$ 1,290		$ 25	$ (24,799)
Balance (in Shares) at Dec. 31, 2018
Proceeds from private placement offering	9,000	$ 9,000
Proceeds from private placement offering (in Shares)		9,000,000
Purchase from sole owner	(1,290)		(1,290)
Cumulative Foreign currency translation adjustment
Net (Loss)	(101,844)					(101,844)
Balance at Sep. 30, 2019	(117,618)	$ 9,000			25	(126,643)
Balance (in Shares) at Sep. 30, 2019		9,000,000
Cumulative Foreign currency translation adjustment	(590)				(590)
Net (Loss)	(13,890)					(13,890)
Balance at Dec. 31, 2019	(132,098)	$ 9,000			(565)	(140,533)
Balance (in Shares) at Dec. 31, 2019		9,000,000
Common stock issued	178,500	$ 2,500	176,000
Common stock issued (in Shares)		2,500,000
Cumulative Foreign currency translation adjustment	(3,400)				(3,400)
Net (Loss)	(42,933)					(42,933)
Balance at Sep. 30, 2020	$ 69	$ 11,500	$ 176,000		$ (3,965)	$ (183,466)
Balance (in Shares) at Sep. 30, 2020		11,500,000

Consolidated Statemetns of Cash

Consolidated Statemetns of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Statement of Cash Flows [Abstract]
Net Loss	$ (42,933)	$ (101,846)
Changes in operating assets and liabilities:
Accounts receivable	(15,896)	(15,586)
Other receivable	(128)
Accounts payable		10,025
Other payable	57,046
Cash provided (used) in operating activities	(1,911)	(107,407)
Cash flow used in investing activities:
Investment in Pony HK		(1,274)
Cash used in investing activities		(1,274)
Cash flow provided (used) by financing activities:
Pay for deferred offering cost	(23,000)
Advance from (repayment to) related party	(6,954)	105,503
Proceed from Issue of Common Stock	250,000	2
Cash provided by financing activities	220,046	105,505
Effects of currency translation on cash	(3,400)	(125)
Net increase (decrease) in cash	214,735	(3,301)
Cash at beginning of the period	44,105	10,794
Cash at end of period	$ 258,840	$ 7,493

Organizations and Summary of Si

Organizations and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
ORGANIZATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 - ORGANIZATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization and Operations PONY GROUP INC, (The “Company” or “PONY”) was incorporated on Jan 7, 2019 in the state of Delaware. On March 07, 2019, Pony Group Inc (the “Purchaser”), and Wenxian Fan, the sole owner of PONY LIMOUSINE SERVICES LIMITED, entered into a Stock Purchase Agreement (the “Purchase Agreement”), pursuant to which Wenxian Fan (the “Seller”) would sell to the Purchaser, and the Purchaser will purchase from the Seller, 10,000 shares of the PONY LIMOUSINE SERVICES LIMITED, which represented 100% of the shares. On March 07, 2019, this transaction was completed. PONY LIMOUSINE SERVICES LIMITED (“PONYHK”) is a limited liability company formed under the laws of Hong Kong on April 28, 2016, which was formed by FAN WENXIAN. Its registered office is located at FLAT/RM 01 11/f, LUCKY COMM BLDG, 103 DES VOEUX RD WEST, SHEUNG WAN, HONG KONG. The business nature of the Company is to provide cross boarder limousine services to customers. On February 2, 2019, Universe Travel Culture & Technology Ltd. (“Universe Travel”) was incorporated as a wholly-owned PRC subsidiary of Pony HK. Details of the Company’s structure as of September 30, 2020 is as follow: Reverse Merger Accounting Basis of Accounting and Presentation Cash and Cash Equivalents Accounts Receivable As of September 30, 2020 and December 31, 2019, accounts receivable were $15,896 and $0, respectively. The company considers accounts receivable to be fully collectible and determined that an allowance for doubtful accounts was not necessary. The PONY LIMOUSINE SERVICES LIMITED, 100% subsidiary of the company has agreements with its two major clients that the payments for the services rendered be settled every six months. The two major clients account for 37.02% of the revenue for the nine months ended September 30, 2020 and 97.54% for the same period 2019, respectively. Revenue Recognition Cost of revenue Income Taxes Foreign Currency Translation The exchange rates used to translate amounts in HK$ and RMB into USD for the purposes of preparing the financial statements were as follows: September 30, 2020 Balance sheet HK$7.75 to US $1.00 RMB 6.79 to US $1.00 Statement of operation and other comprehensive income HK$7.76 to US $1.00 RMB 6.99 to US $1.00 December 31, 2019 Balance sheet HK$7.79 to US $1.00 RMB 6.96 to US $1.00 September 30, 2019 Statement of operation and other comprehensive income HK$7.84 to US $1.00 RMB 6.86 to US $1.00

Restatement And Reclassificatio

Restatement And Reclassification	9 Months Ended
	Sep. 30, 2020
Condensed Financial Information Disclosure [Abstract]
RESTATEMENT AND RECLASSIFICATION	NOTE 2 - RESTATEMENT AND RECLASSIFICATION On June 20, 2021, the management of PONY GROUP INC, concluded that, because of a mistake of the accounting treatment of the stock split and the closing of the initial public offering (see Note 6), the Company’s previously issued consolidated financial statements for the interim periods ended June 30 and September 30, 2020 (collectively, the “Affected Periods”) should no longer be relied upon. As such, the Company will restate its consolidated financial statements for each of the Affected Periods. (1) Restatement adjustments related to stock split; (2) Restatement adjustments related to closing of its initial public offering. Restatement Reconciliation Tables The effects of the reclassifications and restatement for the errors on the consolidated balance sheets, c onsolidated Statements of Comprehensive Income (Loss) and Consolidated Statements of Cash Flows Consolidated Balance Sheet As of September 30, 2020 As Restatement As Restated Assets Current assets Cash and cash equivalents (2) $ 8,508 $ 250,332 $ 258,840 Accounts receivables 15,896 - 15,896 Other receivables 159 - 159 Other receivables-related party (1) - 8,998 8,998 Deferred offering cost (2) 71,500 (71,500 ) - Total current assets 96,063 187,830 283,893 Total assets $ 96,063 $ 187,830 $ 283,893 Liabilities and Equity Current liabilities Other payable-related party (2) $ 196,810 $ 14,027 $ 210,837 Other current liability 72,987 - 72,987 Total current liabilities 269,797 14,027 283,824 Total liabilities $ 269,797 $ 14,027 $ 283,824 Equity Ordinary shares, $0.001 par value, 70,000,000 shares authorized, 11,500,000 and 9,000,000 shares issued and outstanding as of September 30, 2020 and December 31, 2019, respectively* (1) (2) 2 11,498 11,500 Additional paid-in capital (2) - 176,000 176,000 Accumulated foreign currency exchange loss (3,965 ) - (3,965 ) Accumulated deficit (2) (169,771 ) (13,695 ) (183,466 ) Total Pony Group Inc stockholders’ equity (173,734 ) 173,803 69 Total equity (173,734 ) 173,803 69 Total liabilities and equity $ 96,063 $ 187,830 $ 283,893 Consolidated Statement of Comprehensive Income For The Three Months Ended As Restatement As Restated Revenue $ 15,662 $ - $ 15,662 Cost of revenue 2,351 - 2,351 Gross profit 13,311 - 13,311 Operating expenses General & administrative expenses 37,588 - 37,588 Selling expenses - - - Total operating expenses 37,588 - 37,588 Income (loss) from operation (24,277 ) - (24,277 ) Other income (expenses) Other income (expense) (2) 12,506 (14,027 ) (1,521 ) Total other income 12,506 (14,027 ) (1,521 ) Income (Loss) before income taxes (11,771 ) (14,027 ) (25,798 ) Provision for income tax - - Net Income (Loss) (2) $ (11,771 ) $ (14,027 ) $ (25,798 ) Net Income (Loss) (11,771 ) (14,027 ) (25,798 ) Other Comprehensive Income - - - Comprehensive income (loss) (11,771 ) (14,027 ) (25,798 ) Consolidated Statement of Comprehensive Income For The Nine Months Ended As Restatement As Restated Revenue $ 38,371 $ - $ 38,371 Cost of revenue 12,389 - 12,389 Gross profit 25,982 - 25,982 Operating expenses General & administrative expenses 70,355 - 70,355 Selling expenses - - - Total operating expenses 70,355 - 70,355 Income (loss) from operation (44,373 ) - (44,373 ) Other income (expenses) Other income (expense) (2) 15,135 (13,695 ) 1,440 Total other income 15,135 (13,695 ) 1,440 Income (Loss) before income taxes (29,238 ) (13,695 ) (42,933 ) Provision for income tax - - - Net Income (Loss) $ (29,238 ) $ (13,695 ) $ (42,933 ) Net Income (Loss) (29,238 ) (13,695 ) (42,933 ) Other Comprehensive Income - - Comprehensive income (loss) (29,238 ) (13,695 ) (42,933 ) Consolidated Statement of Cash Flows For The Nine Months Ended As Restatement As Operating activities Net Loss (2) $ (29,238 ) $ (13,695 ) $ (42,933 ) Changes in operating assets and liabilities: Accounts receivable (15,896 ) - (15,896 ) Other receivable (128 ) - (128 ) Accounts payable Other payable 57,046 - 57,046 Cash provided (used) in operating activities 11,784 (13,695 ) (1,911 ) Cash flow used in investing activities: Investment in Pony HK - - - Cash used in investing activities - - - Cash flow provided (used) by financing activities: Pay for deferred offering cost (23,000 ) - (23,000 ) Advance from (repayment to) related party (1) (20,981 ) 14,027 (6,954 ) Proceed from Issue of Common Stock (2) - 250,000 250,000 Cash provided by financing activities (43,981 ) 264,027 220,046 Effects of currency translation on cash (3,400 ) - (3,400 ) Net increase (decrease) in cash (35,597 ) 250,332 214,735 Cash at beginning of the period 44,105 - 44,105 Cash at end of period $ 8,508 $ 250,332 $ 258,840

Going Concern

Going Concern	9 Months Ended
	Sep. 30, 2020
Going Concern [Abstract]
GOING CONCERN	NOTE 3 - GOING CONCERN The Company had operating losses of $42,933 and $101,846 during the nine months ended September 30, 2020 and 2019, respectively. The Company has accumulated deficit of $183,466 and $140,533 as of September 30, 2020 and December 31, 2019, respectively. The Company’s continuation as a going concern is dependent on its ability to generate sufficient cash flows from operations to meet its obligations and/or obtain additional financing, as may be required. The accompanying financial statements have been prepared assuming the Company will continue as a going concern; however, the above condition raises substantial doubt about the Company’s ability to do so. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result should the Company be unable to continue as a going concern. Management’s Plan to Continue as a Going Concern In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plans to obtain such resources for the Company include (1) obtaining capital from the sale of its equity securities, (2) sales of the Company’s products, (3) short-term and long-term borrowings from banks, and (4) short-term borrowings from stockholders or other related party (ies) when needed. However, management cannot provide any assurance that the Company will be successful in accomplishing any of its plans. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually to secure other sources of financing and attain profitable operations.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2020
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 4 - RELATED PARTY TRANSACTIONS PONY GROUP INC, incorporated on Jan 7, 2019 in the state of Delaware, is the sole owner of PONY LIMOUSINE SERVICES LIMITED (Pony HK), during the nine months ended September 30, 2020, Pony HK paid $45,838 on behalf of PONY GROUP INC for the US legal and audit cost incurred relevant to the OTC listing. Amount of receivable from shareholders due to the company based on a 6,000 to 1 forward stock split. After the stock split, the par value of the commons stock was $0.001 per share. The shareholders should pay the consideration of $8,898 to the company. For the company to use a retroactive basis to p September 30, December 31, Receivable from shareholders $ 8,898 $ 8,898 Total due from related parties $ 8,898 $ 8,898 Ms. Wenxian Fan, the director, loaned working capital to Pony HK with no interest and paid on behalf of Pony HK for the subcontracted services and employee salaries. The Company has the following payables to Ms. Wenxian Fan: September 30, December 31, To Wenxian Fan $ 210,837 $ 217,791 Total due to related parties $ 210,837 $ 217,791

Major Suppliers and Customers

Major Suppliers and Customers	9 Months Ended
	Sep. 30, 2020
Risks and Uncertainties [Abstract]
MAJOR SUPPL IERS AND CUSTOMERS	NOTE 5 - MAJOR SUPPL IERS AND CUSTOMERS The Company purchased majority of its subcontracted services from five suppliers which accounted for 100% of the total purchases during the nine months ended September 30, 2020: CHANGYING BUSINESS LIMITED for 52.75%,IBIS TOUR AND TRAVEL CO. for 21.41%, YAHONG BUSINESS LIMITED for 15.86%, HONG CHENG for 7.14%, and FUN TRAVEL for 2.85%. The Company had four major customers for the nine months ended September 30, 2020: HK HENGDELI TRADING LIMITED for 12.21% of revenue, HENG TAI WINE LIMITED for 24.82% of revenue ,Shenzhen Shangjia Electronic Technology., Ltd for 25.10% of revenue and Shenzhen Yinxin Enterprise Service Co., Ltd for 32.55%.

Common Stock

Common Stock	9 Months Ended
	Sep. 30, 2020
Stockholders' Equity Note [Abstract]
COMMON STOCK	NOTE 6 - COMMON STOCK On May 23, 2019, PONY GROUP INC sold 1,500 shares of common stock to the following shareholders. On May 24, 2019, these transactions were completed, the consideration received are deposited into the company’s bank account. On June 1, 2020, the company declared a 6,000 to 1 forward stock split. After the stock split, the par value of the commons stock was $0.001 per share. The shareholders and the number of shares held after the stock dividend are as following: Name Shares Consideration Pony Group Ltd. 5,580,000 5,580 Aller Bonvoyage Inc 360,000 360 Capital Club Holding Limited 360,000 360 KERUIDA Investment Limited 900,000 900 Synionm Investments Limited 900,000 900 Wisdom travel service investments Limited 900,000 900 In June 2020, the Company announced the closing of its initial public offering of 2,500,000 ordinary shares at a public offering price of $0.1 per share, for total gross proceeds of approximately $250,000 before deducting underwriting discounts, commissions and other related expenses.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 7 - SUBSEQUENT EVENTS Management has evaluated subsequent events through June 22, 2021, the date which the financial statements were available to be issued. All subsequent events requiring recognition as of September 30, 2020 have been incorporated into these financial statements and there are no subsequent events that require disclosure in accordance with FASB ASC Topic 855, “Subsequent Events.”

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
Reverse Merger Accounting	Reverse Merger Accounting
Basis of Accounting and Presentation	Basis of Accounting and Presentation
Cash and Cash Equivalents	Cash and Cash Equivalents
Accounts Receivable	Accounts Receivable As of September 30, 2020 and December 31, 2019, accounts receivable were $15,896 and $0, respectively. The company considers accounts receivable to be fully collectible and determined that an allowance for doubtful accounts was not necessary. The PONY LIMOUSINE SERVICES LIMITED, 100% subsidiary of the company has agreements with its two major clients that the payments for the services rendered be settled every six months. The two major clients account for 37.02% of the revenue for the nine months ended September 30, 2020 and 97.54% for the same period 2019, respectively.
Revenue Recognition	Revenue Recognition
Cost of revenue	Cost of revenue
Income Taxes	Income Taxes
Foreign Currency Translation	Foreign Currency Translation The exchange rates used to translate amounts in HK$ and RMB into USD for the purposes of preparing the financial statements were as follows: September 30, 2020 Balance sheet HK$7.75 to US $1.00 RMB 6.79 to US $1.00 Statement of operation and other comprehensive income HK$7.76 to US $1.00 RMB 6.99 to US $1.00 December 31, 2019 Balance sheet HK$7.79 to US $1.00 RMB 6.96 to US $1.00 September 30, 2019 Statement of operation and other comprehensive income HK$7.84 to US $1.00 RMB 6.86 to US $1.00

Organizations and Summary of _2

Organizations and Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
Schedule of the exchange rates used to translate amounts	September 30, 2020 Balance sheet HK$7.75 to US $1.00 RMB 6.79 to US $1.00 Statement of operation and other comprehensive income HK$7.76 to US $1.00 RMB 6.99 to US $1.00 December 31, 2019 Balance sheet HK$7.79 to US $1.00 RMB 6.96 to US $1.00 September 30, 2019 Statement of operation and other comprehensive income HK$7.84 to US $1.00 RMB 6.86 to US $1.00

Restatement And Reclassificat_2

Restatement And Reclassification (Tables)	9 Months Ended
	Sep. 30, 2020
Condensed Financial Information Disclosure [Abstract]
Schedule of restatement of balance sheet	As of September 30, 2020 As Restatement As Restated Assets Current assets Cash and cash equivalents (2) $ 8,508 $ 250,332 $ 258,840 Accounts receivables 15,896 - 15,896 Other receivables 159 - 159 Other receivables-related party (1) - 8,998 8,998 Deferred offering cost (2) 71,500 (71,500 ) - Total current assets 96,063 187,830 283,893 Total assets $ 96,063 $ 187,830 $ 283,893 Liabilities and Equity Current liabilities Other payable-related party (2) $ 196,810 $ 14,027 $ 210,837 Other current liability 72,987 - 72,987 Total current liabilities 269,797 14,027 283,824 Total liabilities $ 269,797 $ 14,027 $ 283,824 Equity Ordinary shares, $0.001 par value, 70,000,000 shares authorized, 11,500,000 and 9,000,000 shares issued and outstanding as of September 30, 2020 and December 31, 2019, respectively* (1) (2) 2 11,498 11,500 Additional paid-in capital (2) - 176,000 176,000 Accumulated foreign currency exchange loss (3,965 ) - (3,965 ) Accumulated deficit (2) (169,771 ) (13,695 ) (183,466 ) Total Pony Group Inc stockholders’ equity (173,734 ) 173,803 69 Total equity (173,734 ) 173,803 69 Total liabilities and equity $ 96,063 $ 187,830 $ 283,893
Schedule of restatement of comprehensive income	For The Three Months Ended As Restatement As Restated Revenue $ 15,662 $ - $ 15,662 Cost of revenue 2,351 - 2,351 Gross profit 13,311 - 13,311 Operating expenses General & administrative expenses 37,588 - 37,588 Selling expenses - - - Total operating expenses 37,588 - 37,588 Income (loss) from operation (24,277 ) - (24,277 ) Other income (expenses) Other income (expense) (2) 12,506 (14,027 ) (1,521 ) Total other income 12,506 (14,027 ) (1,521 ) Income (Loss) before income taxes (11,771 ) (14,027 ) (25,798 ) Provision for income tax - - Net Income (Loss) (2) $ (11,771 ) $ (14,027 ) $ (25,798 ) Net Income (Loss) (11,771 ) (14,027 ) (25,798 ) Other Comprehensive Income - - - Comprehensive income (loss) (11,771 ) (14,027 ) (25,798 ) For The Nine Months Ended As Restatement As Restated Revenue $ 38,371 $ - $ 38,371 Cost of revenue 12,389 - 12,389 Gross profit 25,982 - 25,982 Operating expenses General & administrative expenses 70,355 - 70,355 Selling expenses - - - Total operating expenses 70,355 - 70,355 Income (loss) from operation (44,373 ) - (44,373 ) Other income (expenses) Other income (expense) (2) 15,135 (13,695 ) 1,440 Total other income 15,135 (13,695 ) 1,440 Income (Loss) before income taxes (29,238 ) (13,695 ) (42,933 ) Provision for income tax - - - Net Income (Loss) $ (29,238 ) $ (13,695 ) $ (42,933 ) Net Income (Loss) (29,238 ) (13,695 ) (42,933 ) Other Comprehensive Income - - Comprehensive income (loss) (29,238 ) (13,695 ) (42,933 )
Schedule of restatement of consolidated statement of cash flows	For The Nine Months Ended As Restatement As Operating activities Net Loss (2) $ (29,238 ) $ (13,695 ) $ (42,933 ) Changes in operating assets and liabilities: Accounts receivable (15,896 ) - (15,896 ) Other receivable (128 ) - (128 ) Accounts payable Other payable 57,046 - 57,046 Cash provided (used) in operating activities 11,784 (13,695 ) (1,911 ) Cash flow used in investing activities: Investment in Pony HK - - - Cash used in investing activities - - - Cash flow provided (used) by financing activities: Pay for deferred offering cost (23,000 ) - (23,000 ) Advance from (repayment to) related party (1) (20,981 ) 14,027 (6,954 ) Proceed from Issue of Common Stock (2) - 250,000 250,000 Cash provided by financing activities (43,981 ) 264,027 220,046 Effects of currency translation on cash (3,400 ) - (3,400 ) Net increase (decrease) in cash (35,597 ) 250,332 214,735 Cash at beginning of the period 44,105 - 44,105 Cash at end of period $ 8,508 $ 250,332 $ 258,840

Related Party Transactions (Tab

Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2020
Related Party Transactions [Abstract]
Schedule of considerations and receivable form shareholders	September 30, December 31, Receivable from shareholders $ 8,898 $ 8,898 Total due from related parties $ 8,898 $ 8,898
Schedule of related party payables	September 30, December 31, To Wenxian Fan $ 210,837 $ 217,791 Total due to related parties $ 210,837 $ 217,791

Common Stock (Tables)

Common Stock (Tables)	9 Months Ended
	Sep. 30, 2020
Stockholders' Equity Note [Abstract]
Schedule of number of shares held after the stock dividend	Name Shares Consideration Pony Group Ltd. 5,580,000 5,580 Aller Bonvoyage Inc 360,000 360 Capital Club Holding Limited 360,000 360 KERUIDA Investment Limited 900,000 900 Synionm Investments Limited 900,000 900 Wisdom travel service investments Limited 900,000 900

Organizations and Summary of _3

Organizations and Summary of Significant Accounting Policies (Details) - USD ($)	Mar. 07, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Organizations and Summary of Significant Accounting Policies (Details) [Line Items]
Accounts receivable (in Dollars)		$ 15,896		$ 0
Subsidiary company, percentage		100.00%
Hong Kong profits tax percentage		16.50%
PONY LIMOUSINE SERVICES LIMITED [Member]
Organizations and Summary of Significant Accounting Policies (Details) [Line Items]
Number of shares issued (in Shares)	10,000
Shares percentage	100.00%
Two Major Clients [Member] | PONY LIMOUSINE SERVICES LIMITED [Member] | Revenue [Member]
Organizations and Summary of Significant Accounting Policies (Details) [Line Items]
Revenue percentage		37.02%	97.54%

Organizations and Summary of _4

Organizations and Summary of Significant Accounting Policies (Details) - Schedule of the exchange rates used to translate amounts	Sep. 30, 2020	Dec. 31, 2019	Sep. 30, 2019
HKD [Member] | Statement of operation and other comprehensive income [Member]
Financial Statement Line Items with Differences in Reported Amount and Reporting Currency Denominated Amounts [Line Items]
Foreign currency exchange rates	7.76		7.84
US [Member] | Statement of operation and other comprehensive income [Member]
Financial Statement Line Items with Differences in Reported Amount and Reporting Currency Denominated Amounts [Line Items]
Foreign currency exchange rates	1		1
RMB [Member] | Statement of operation and other comprehensive income [Member]
Financial Statement Line Items with Differences in Reported Amount and Reporting Currency Denominated Amounts [Line Items]
Foreign currency exchange rates	6.99		6.86
Balance sheet [Member] | HKD [Member]
Financial Statement Line Items with Differences in Reported Amount and Reporting Currency Denominated Amounts [Line Items]
Foreign currency exchange rates	7.75	7.79
Balance sheet [Member] | US [Member]
Financial Statement Line Items with Differences in Reported Amount and Reporting Currency Denominated Amounts [Line Items]
Foreign currency exchange rates	1	1
Balance sheet [Member] | RMB [Member]
Financial Statement Line Items with Differences in Reported Amount and Reporting Currency Denominated Amounts [Line Items]
Foreign currency exchange rates	6.79	6.96

Restatement And Reclassificat_3

Restatement And Reclassification (Details) - Schedule of restatement of balance sheet	Sep. 30, 2020USD ($)
As previously reported [Member]
Assets
Cash and cash equivalents	$ 8,508
Accounts receivables	15,896
Other receivables	159
Deferred offering cost	71,500
Total current assets	96,063
Total assets	96,063
Current liabilities
Other payable-related party	196,810
Other current liability	72,987
Total current liabilities	269,797
Total liabilities	269,797
Ordinary shares, $0.001 par value, 70,000,000 shares authorized, 11,500,000 and 9,000,000 shares issued and outstanding as of September 30, 2020 and December 31, 2019, respectively*	2
Accumulated foreign currency exchange loss	(3,965)
Accumulated deficit	(169,771)
Total Pony Group Inc stockholders’ equity	(173,734)
Total equity	(173,734)
Total liabilities and equity	96,063
Restatement adjustments [Member]
Assets
Cash and cash equivalents	250,332
Other receivables-related party	8,998
Deferred offering cost	(71,500)
Total current assets	187,830
Total assets	187,830
Current liabilities
Other payable-related party	14,027
Total current liabilities	14,027
Total liabilities	14,027
Ordinary shares, $0.001 par value, 70,000,000 shares authorized, 11,500,000 and 9,000,000 shares issued and outstanding as of September 30, 2020 and December 31, 2019, respectively*	11,498
Additional paid-in capital	176,000
Accumulated deficit	(13,695)
Total Pony Group Inc stockholders’ equity	173,803
Total equity	173,803
Total liabilities and equity	187,830
As Restated [Member]
Assets
Cash and cash equivalents	258,840
Accounts receivables	15,896
Other receivables	159
Other receivables-related party	8,998
Total current assets	283,893
Total assets	283,893
Current liabilities
Other payable-related party	210,837
Other current liability	72,987
Total current liabilities	283,824
Total liabilities	283,824
Ordinary shares, $0.001 par value, 70,000,000 shares authorized, 11,500,000 and 9,000,000 shares issued and outstanding as of September 30, 2020 and December 31, 2019, respectively*	11,500
Additional paid-in capital	176,000
Accumulated foreign currency exchange loss	(3,965)
Accumulated deficit	(183,466)
Total Pony Group Inc stockholders’ equity	69
Total equity	69
Total liabilities and equity	$ 283,893

Restatement And Reclassificat_4

Restatement And Reclassification (Details) - Schedule of restatement of balance sheet (Parentheticals)	Sep. 30, 2020$ / sharesshares
As previously reported [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Ordinary shares, par value (in Dollars per share) | $ / shares	$ 0.001
Ordinary shares, authorized	70,000,000
Ordinary shares, shares issued	11,500,000
Ordinary shares, shares outstanding	11,500,000
Restatement adjustments [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Ordinary shares, par value (in Dollars per share) | $ / shares	$ 0.001
Ordinary shares, authorized	70,000,000
Ordinary shares, shares issued	11,500,000
Ordinary shares, shares outstanding	11,500,000
As Restated [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Ordinary shares, par value (in Dollars per share) | $ / shares	$ 0.001
Ordinary shares, authorized	70,000,000
Ordinary shares, shares issued	11,500,000
Ordinary shares, shares outstanding	11,500,000

Restatement And Reclassificat_5

Restatement And Reclassification (Details) - Schedule of restatement of comprehensive income - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2020
As Previously Reported [Member]
Condensed Income Statements, Captions [Line Items]
Revenue	$ 15,662	$ 38,371
Cost of revenue	2,351	12,389
Gross profit	13,311	25,982
General & administrative expenses	37,588	70,355
Selling expenses
Total operating expenses	37,588	70,355
Income (loss) from operation	(24,277)	(44,373)
Other income (expense)	12,506	15,135
Total other income	12,506	15,135
Income (Loss) before income taxes	(11,771)	(29,238)
Provision for income tax
Net Income (Loss)	(11,771)	(29,238)
Other Comprehensive Income
Comprehensive income (loss)	(11,771)	(29,238)
As Restated [Member]
Condensed Income Statements, Captions [Line Items]
Revenue	15,662	38,371
Cost of revenue	2,351	12,389
Gross profit	13,311	25,982
General & administrative expenses	37,588	70,355
Selling expenses
Total operating expenses	37,588	70,355
Income (loss) from operation	(24,277)	(44,373)
Other income (expense)	(1,521)	1,440
Total other income	(1,521)	1,440
Income (Loss) before income taxes	(25,798)	(42,933)
Provision for income tax
Net Income (Loss)	(25,798)	(42,933)
Other Comprehensive Income
Comprehensive income (loss)	(25,798)	(42,933)
Restatement adjustments [Member]
Condensed Income Statements, Captions [Line Items]
Cost of revenue
Gross profit
General & administrative expenses
Selling expenses
Total operating expenses
Income (loss) from operation
Other income (expense)	(14,027)	(13,695)
Total other income	(14,027)	(13,695)
Income (Loss) before income taxes	(14,027)	(13,695)
Provision for income tax
Net Income (Loss)	(14,027)	(13,695)
Other Comprehensive Income
Comprehensive income (loss)	$ (14,027)	$ (13,695)

Restatement And Reclassificat_6

Restatement And Reclassification (Details) - Schedule of restatement of consolidated statement of cash flows - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2020
As Previously Reported [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net Loss	$ (11,771)	$ (29,238)
Changes in operating assets and liabilities:
Accounts receivable		(15,896)
Other receivable		(128)
Other payable		57,046
Cash provided (used) in operating activities		11,784
Cash flow used in investing activities:
Investment in Pony HK
Cash used in investing activities
Cash flow provided (used) by financing activities:
Pay for deferred offering cost		(23,000)
Advance from (repayment to) related party		(20,981)
Proceed from Issue of Common Stock
Cash provided by financing activities		(43,981)
Effects of currency translation on cash		(3,400)
Net increase (decrease) in cash		(35,597)
Cash at beginning of the period		44,105
Cash at end of period	8,508	8,508
Restatement adjustments [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net Loss	(14,027)	(13,695)
Changes in operating assets and liabilities:
Cash provided (used) in operating activities		(13,695)
Cash flow used in investing activities:
Investment in Pony HK
Cash used in investing activities
Cash flow provided (used) by financing activities:
Advance from (repayment to) related party		14,027
Proceed from Issue of Common Stock		250,000
Cash provided by financing activities		264,027
Net increase (decrease) in cash		250,332
Cash at end of period	250,332	250,332
As Restated [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net Loss	(25,798)	(42,933)
Changes in operating assets and liabilities:
Accounts receivable		(15,896)
Other receivable		(128)
Other payable		57,046
Cash provided (used) in operating activities		(1,911)
Cash flow used in investing activities:
Investment in Pony HK
Cash used in investing activities
Cash flow provided (used) by financing activities:
Pay for deferred offering cost		(23,000)
Advance from (repayment to) related party		(6,954)
Proceed from Issue of Common Stock		250,000
Cash provided by financing activities		220,046
Effects of currency translation on cash		(3,400)
Net increase (decrease) in cash		214,735
Cash at beginning of the period		44,105
Cash at end of period	$ 258,840	$ 258,840

Going Concern (Details)

Going Concern (Details) - USD ($)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Going Concern [Abstract]
Operating losses	$ (42,933)	$ (101,846)
Accumulated deficit	$ (183,466)		$ (140,533)

Related Party Transactions (Det

Related Party Transactions (Details)	9 Months Ended
	Sep. 30, 2020USD ($)
Related Party Transactions (Details) [Line Items]
Related party transactions, description	Amount of receivable from shareholders due to the company based on a 6,000 to 1 forward stock split. After the stock split, the par value of the commons stock was $0.001 per share. The shareholders should pay the consideration of $8,898 to the company.
Pony HK [Member]
Related Party Transactions (Details) [Line Items]
Legal and audit cost	$ 45,838

Related Party Transactions (D_2

Related Party Transactions (Details) - Schedule of considerations and receivable form shareholders - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Related Party Transactions (Details) - Schedule of considerations and receivable form shareholders [Line Items]
Total due from related parties	$ 8,898	$ 8,898
Shareholders [Member]
Related Party Transactions (Details) - Schedule of considerations and receivable form shareholders [Line Items]
Total due from related parties	$ 8,898	$ 8,898

Related Party Transactions (D_3

Related Party Transactions (Details) - Schedule of related party payables - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Related Party Transaction [Line Items]
Total due to related parties	$ 210,837	$ 217,791
Wenxian Fan [Member]
Related Party Transaction [Line Items]
Total due to related parties	$ 210,837	$ 217,791

Major Suppliers and Customers (

Major Suppliers and Customers (Details)	3 Months Ended
	Sep. 30, 2020
Supplier Concentration Risk [Member]
Major Suppliers and Customers (Details) [Line Items]
Number of suppliers	5
Supplier Concentration Risk [Member] | Revenue Benchmark [Member]
Major Suppliers and Customers (Details) [Line Items]
Concentration risk, percentage	100.00%
Supplier Concentration Risk [Member] | CHANGYING BUSINESS LIMITED [Member] | Revenue Benchmark [Member]
Major Suppliers and Customers (Details) [Line Items]
Concentration risk, percentage	52.75%
Supplier Concentration Risk [Member] | IBIS TOUR AND TRAVEL CO. [Member] | Revenue Benchmark [Member]
Major Suppliers and Customers (Details) [Line Items]
Concentration risk, percentage	21.41%
Supplier Concentration Risk [Member] | YAHONG BUSINESS LIMITED [Member] | Revenue Benchmark [Member]
Major Suppliers and Customers (Details) [Line Items]
Concentration risk, percentage	15.86%
Supplier Concentration Risk [Member] | HONG CHENG [Member] | Revenue Benchmark [Member]
Major Suppliers and Customers (Details) [Line Items]
Concentration risk, percentage	7.14%
Supplier Concentration Risk [Member] | FUN TRAVEL [Member] | Revenue Benchmark [Member]
Major Suppliers and Customers (Details) [Line Items]
Concentration risk, percentage	2.85%
Customer Concentration Risk [Member]
Major Suppliers and Customers (Details) [Line Items]
Number of customers	4
Customer Concentration Risk [Member] | HK HENGDELI TRADING LIMITED [Member] | Revenue Benchmark [Member]
Major Suppliers and Customers (Details) [Line Items]
Concentration risk, percentage	12.21%
Customer Concentration Risk [Member] | HENG TAI WINE LIMITED [Member | Revenue Benchmark [Member]
Major Suppliers and Customers (Details) [Line Items]
Concentration risk, percentage	24.82%
Customer Concentration Risk [Member] | Shenzhen Shangjia Electronic Technology., Ltd [Member] | Revenue Benchmark [Member]
Major Suppliers and Customers (Details) [Line Items]
Concentration risk, percentage	25.10%
Customer Concentration Risk [Member] | Shenzhen Yinxin Enterprise Service Co., Ltd [Member] | Revenue Benchmark [Member]
Major Suppliers and Customers (Details) [Line Items]
Concentration risk, percentage	32.55%

Common Stock (Details)

Common Stock (Details) - USD ($)	Jun. 01, 2020	Jun. 30, 2020	May 23, 2019	Sep. 30, 2020
Common Stock (Details) [Line Items]
Shares issued			1,500
Stock split, description	the company declared a 6,000 to 1 forward stock split.
Commons stock, per share	$ 0.001
Gross proceeds				$ 178,500
IPO [Member]
Common Stock (Details) [Line Items]
Initial public offering		$ 2,500,000
Share price		$ 0.1
Gross proceeds		$ 250,000

Common Stock (Details) - Schedu

Common Stock (Details) - Schedule of number of shares held after the stock dividend	3 Months Ended
	Mar. 31, 2021USD ($)shares
Pony Group Ltd. [Member]
Common Stock (Details) - Schedule of number of shares held after the stock dividend [Line Items]
Shares | shares	5,580,000
Consideration | $	$ 5,580
Aller Bonvoyage Inc [Member]
Common Stock (Details) - Schedule of number of shares held after the stock dividend [Line Items]
Shares | shares	360,000
Consideration | $	$ 360
Capital Club Holding Limited [Member]
Common Stock (Details) - Schedule of number of shares held after the stock dividend [Line Items]
Shares | shares	360,000
Consideration | $	$ 360
KERUIDA Investment Limited [Member]
Common Stock (Details) - Schedule of number of shares held after the stock dividend [Line Items]
Shares | shares	900,000
Consideration | $	$ 900
Synionm Investments Limited [Member]
Common Stock (Details) - Schedule of number of shares held after the stock dividend [Line Items]
Shares | shares	900,000
Consideration | $	$ 900
Wisdom travel service investments Limited [Member]
Common Stock (Details) - Schedule of number of shares held after the stock dividend [Line Items]
Shares | shares	900,000
Consideration | $	$ 900