| Accounting Policies, by Policy (Policies) | 9 Months Ended |
| Sep. 30, 2022 |
| Summary of Significant Accounting Policies [Abstract] | |
| Use of Estimates | Use of Estimates The preparation of the financial statements 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 reporting periods.
Management makes these estimates using the best information available at the time the estimates are made; however, actual results could
differ materially from those estimates. |
| Control by Principal Stockholders | Control by Principal Stockholders The Company’s directors and executive officers
and their affiliates or related parties own, beneficially and in the aggregate, the majority of the voting power of the outstanding shares
of our common stock. Accordingly, if our directors and executive officers and their affiliates or related parties vote their shares uniformly,
they would have the ability to control the approval of most corporate actions, including increasing our authorized capital stock and the
dissolution or merger of our company or the sale of our assets. |
| Cash and Cash Equivalents | Cash and Cash Equivalents For purposes of the statements of cash flows,
the Company considers all highly liquid instruments purchased with a maturity of three months or less and money market accounts to be
cash equivalents. The Company maintains cash with various financial institutions. |
| Accounts Receivable | Accounts Receivable Accounts receivable are presented net of an allowance
for doubtful accounts. The Company maintains allowances for doubtful accounts for estimated losses. The Company reviews the accounts receivable
on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. In
evaluating the collectability of individual receivable balances, the Company considers many factors, including the age of the balance,
a customer’s historical payment history, its current credit worthiness and current economic trends. Accounts are written off after
exhaustive efforts at collection. |
| Inventories | Inventories Inventories, consisting of raw materials, work
in process, and finished goods related to the Company’s products are stated at the lower of cost or market utilizing the weighted
average method. |
| Advances and Prepayments | Advances and Prepayments The Company makes advance payment to suppliers
and vendors for the procurement of raw materials. Upon physical receipt and inspection of the raw materials from suppliers the applicable
amount is reclassified from advances and prepayments to suppliers to inventory. |
| Plant and Equipment | Plant and Equipment Included in property and equipment is construction-in-progress
which consisted of factory improvements and machinery pending installation and includes the costs of construction, machinery and equipment,
and any interest charges arising from borrowings used to finance these assets during the period of construction or installation of the
assets. No provision for depreciation is made on construction-in-progress until such time as the relevant assets are completed and ready
for their intended use. Estimated useful lives of the Company’s
assets are as follows:
Useful Life
Building 20 years
Operating equipment 3-10 years
Vehicle 3-5 years
Office equipment 3-5 years The cost and related accumulated depreciation
of assets sold or otherwise retired are eliminated from the accounts, and any gain or loss are included in the Company’s results
of operations. The costs of maintenance and repairs are recognized to expenses as incurred; significant renewals and betterments are capitalized. Construction in progress represents direct and
indirect acquisition and construction costs for plants, and costs of acquisition and installation of related equipment. Amounts classified
as construction in progress and prepayments for equipment are transferred to plant and equipment when substantially all the activities
necessary to prepare the assets for their intended use are completed. Depreciation is not provided for assets classified in this account. The Company both owns and leases manufacturing
facilities. The Company leases a manufacturing facility to produce fertilizer products. In order to expand the Company’s production
capacity, the Company invested in an additional manufacturing plant that it owns. The plant that is owned by the Company is accounted
for using the significant accounting policies set forth above. The Company has adopted ASC 842 and ASC 840. Management
determines that leased manufacturing facility is not required to be capitalized as a right of use asset under both ASC 842 and ASC 840
because the lease for that facility is entered into on a year to year basis. Additionally, management is not certain that it will renew
its lease for that facility each year. |
| Intangible Assets | Intangible Assets Included in the intangible assets is non-patented
technology. Useful life for non-patented technology refers to the period during which economic benefits can be generated. Intangible assets
are being amortized using the straight-line method over their lease terms or estimated useful life. Estimated useful lives of the Company’s
intangible assets are as follows:
Useful Life
Non-patented technology 10 years The Company carries intangible assets at cost
less accumulated amortization. In accordance with the US GAAP, the Company examines the possibility of decreases in the value of intangible
assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable. |
| Impairment of Long-lived Assets | Impairment of Long-lived Assets In accordance with ASC Topic 360, the Company
reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may
not be fully recoverable, or at least annually. The Company recognizes an impairment loss when the sum of expected undiscounted future
cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s
estimated fair value and its book value. The Company recorded no impairment charge for the nine months ended September 30, 2022 and 2021. |
| Advances from Customers | Advances from Customers Advances from customers consist of prepayments
from customers for merchandise that had not yet been shipped. The Company will recognize the deposits as revenue as customers take delivery
of the goods and title to the assets is transferred to customers in accordance with the Company’s revenue recognition policy. |
| Foreign currency translation | Foreign currency translation The accompanying financial statements are presented
in United States dollars. The functional currencies of the Company are in Renminbi (RMB). The Company’s assets and liabilities are
translated into United States dollars from RMB at year-end exchange rates, and its revenues and expenses are translated at the average
exchange rate during the year. Capital accounts are translated at their historical exchange rates when the capital transactions occurred.
9/30/2022 12/31/2021 9/30/2021
Period/year end RMB: US$ exchange rate 7.0998 6.3757 6.4567
Period/annual average RMB: US$ exchange rate 6.6068 6.4515 6.4694 The RMB is not freely convertible into foreign
currencies and all foreign exchange transactions must be conducted through authorized financial institutions. |
| Revenue Recognition | Revenue Recognition The Company adopted ASC 606 “Revenue Recognition”,
and recognizes revenue when control of the promised goods or services is transferred to customers, in an amount that reflects the consideration
we expect to be entitled to in exchange for those goods or services. The Company derives its revenues from the sale
of fertilizer products. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized
as it fulfils its obligations under each of its agreements:
● identify the contract with a customer;
● identify the performance obligations in the contract;
● determine the transaction price;
● allocate the transaction price to performance obligations in the contract; and
● recognize revenue as the performance obligation is satisfied. |
| Cost of Revenues | Cost of Revenues Cost of revenues consists primarily of raw materials,
utility and supply costs consumed in the manufacturing process, manufacturing labor, depreciation expense and direct overhead expenses
necessary to manufacture finished goods as well as warehousing and distribution costs such as inbound freight charges, shipping and handling
costs, purchasing and receiving costs. |
| Income Taxes | income taxes under the
provisions of Section 740-10-30 of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification, which
is an asset and liability approach that requires the recognition of deferred tax assets and liabilities for the expected future tax consequences
of events that have been recognized in its financial statements or tax returns. The Company is subject to the Enterprise Income
Tax (“EIT”) law of the People’s Republic of China. The Company is subject to Small Low-profit Enterprises Tax in which
the Company is subject to Half-reduced Enterprise Income Tax and enterprise income tax at the reduced rate of 20%, i.e. for the net profit
below RMB 1,000,001 (USD 151,181), the taxable income is 50% of the net profit multiplied by the 20% enterprise income tax rate, which
result in an effective income tax rate of 10% from the full net profit, if such net profit is below RMB 1,000,001 (USD 151,181). |
| Related Parties | Related Parties Parties are considered to be related to the Company
if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with
the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal
owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly
influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully
pursuing its own separate interests. The Company discloses all related party transactions. |
| Accumulated Other Comprehensive Income (Loss) | Accumulated Other Comprehensive Income (Loss) Comprehensive income (loss) comprised of net income
(loss) and all changes to the statements of stockholders’ equity, except those due to investments by stockholders, changes in paid-in
capital and distributions to stockholders. The Company’s comprehensive income (loss) consist of net income (loss) and unrealized
gains from foreign currency translation adjustments. |
| Fair Value of Financial Instruments | Fair Value of Financial Instruments The Company’s financial instruments, including
cash and equivalents, accounts and other receivables, accounts and other payables, accrued liabilities and short-term debt, have carrying
amounts that approximate their fair values due to their short maturities. ASC Topic 820, “Fair Value Measurements and Disclosures,”
requires disclosure of the fair value of financial instruments held by the Company. ASC Topic 825, “Financial Instruments,”
defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure
requirements for fair value measures. The carrying amounts reported in the consolidated balance sheets for receivables and current liabilities
each qualify as financial instruments and are a reasonable estimate of their fair values because of the short period of time between the
origination of such instruments and their expected realization and their current market rate of interest. The three levels of valuation
hierarchy are defined as follows:
● Level 1 – inputs to the valuation methodology used quoted prices for identical assets or liabilities in active markets.
● Level 2 – inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.
● Level 3 – inputs to the valuation methodology are unobservable and significant to the fair value measurement. The Company analyzes all financial instruments
with features of both liabilities and equity under ASC 480, “Distinguishing Liabilities from Equity,” and ASC 815. |
| Government Contribution Plan | Government Contribution Plan Pursuant to the applicable PRC laws and regulations,
the Company is required to participate in a government-mandated multi-employer defined contribution plan pursuant to which certain retirement,
medical and other welfare benefits are provided to employees. Chinese labor regulations require the Company to pay to the local labor
bureau a monthly contribution at a stated contribution rate based on the monthly basic compensation of qualified employees. The relevant
local labor bureau is responsible for meeting all retirement benefit obligations; the Company has no further commitments beyond its monthly
contribution. |
| Statutory Reserve | Statutory Reserve Pursuant to the applicable PRC laws and regulations,
the Company must make appropriations from after-tax profit to the non-distributable “statutory surplus reserve fund”. Subject
to certain cumulative limits, the “statutory surplus reserve fund” requires annual appropriations of 10% of after-tax profit
until the aggregated appropriations reach 50% of the registered capital (as determined under the PRC GAAP at each year-end). For foreign
invested enterprises and joint ventures in the PRC, annual appropriations should be made to the “reserve fund”. For foreign
invested enterprises, the annual appropriation for the “reserve fund” cannot be less than 10% of after-tax profits until the
aggregated appropriations reach 50% of the registered capital (as determined under PRC GAAP at each year-end). If the Company has accumulated
loss from prior periods, the Company is able to use the current period net income after tax to offset against the accumulate loss. |
| Recently accounting pronouncements | Recently accounting pronouncements In June 2016, the FASB issued ASU No. 2016-13,
Credit Losses – Measurement of Credit Losses on Financial Instruments (“ASC 326”). The standard significantly changes how
entities will measure credit losses for most financial assets, including accounts and notes receivables. The standard will replace today’s
“incurred loss” approach with an “expected loss” model, under which companies will recognize allowances based
on expected rather than incurred losses. Entities will apply the standard’s provisions as a cumulative-effect adjustment to retained
earnings as of the beginning of the first reporting period in which the guidance is effective. As small business filer, the standard will
be effective for us for interim and annual reporting periods beginning after December 15, 2022. The Company is currently assessing the
impact of adopting this standard on the Company’s financial statements and related disclosures. Other recent accounting pronouncements issued
by the FASB, its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission
did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements. |
