YBCC (YBAO) 10-Q 19 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Oct. 31, 2013
Document And Entity Information	'	'
Entity Registrant Name	'INTERNATIONAL PACKAGING & LOGISTICS GROUP INC.	'
Entity Central Index Key	'0000822997	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	4,961,357
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2013	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current Assets	'	'
Cash	$1,229,055	$1,387,939
Accounts receivable, net	5,494,731	5,860,116
Other current assets	9,073	14,248
Total Current Assets	6,732,859	7,262,303
Property, Plant and Equipment, net	7,155	10,319
Other Assets	'	'
Prepaids	14,251	49,907
Deposits	64,652	40,184
Contract in place	1,295,726	1,295,726
Deferred tax assets	183,679	183,679
Total Other Assets	1,558,308	1,569,496
Total Assets	8,298,322	8,842,118
Current Liabilities	'	'
Accounts payable and accrued expenses	5,071,911	5,621,853
Notes payable - related party	80,000	80,000
Other current liabilities	25,276	32,129
Total Current Liabilities	5,177,187	5,733,982
Commitments and contingencies	'	'
Stockholders' Equity	'	'
Common stock: $0.001 par value, 900,000,000 shares authorized, 4,961,357 issued and outstanding	4,961	4,961
Additional paid-in capital	2,202,877	2,202,877
Accumulated other comprehensive income	42,323	52,359
Retained earnings (deficit)	-3,208	-28,144
Non controlling interest	874,044	875,945
Total Stockholders' Equity	3,121,135	3,108,136
Total Liabilities and Stockholders' Equity	8,298,322	8,842,118
Series A Preferred Stock [Member]	'	'
Stockholders' Equity	'	'
Convertible preferred shares	98	98
Series B Preferred Stock [Member]	'	'
Stockholders' Equity	'	'
Convertible preferred shares	$40	$40

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Convertible preferred shares authorized	50,000,000	50,000,000
Convertible preferred shares par value	$0.00	$0.00
Common stock shares authorized	900,000,000	900,000,000
Common stock par value	$0.00	$0.00
Common stock shares issued	4,961,357	4,961,357
Common stock shares outstanding	4,961,357	4,961,357
Series A Preferred Stock [Member]	'	'
Preferred stock shares issued	974,730	974,730
Preferred stock shares outstanding	974,730	974,730
Series B Preferred Stock [Member]	'	'
Preferred stock shares issued	400,000	400,000
Preferred stock shares outstanding	400,000	400,000

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations And Comprehensive Income (Unaudited) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Revenues	'	'	'	'
Packaging	$8,166,658	$8,775,720	$24,814,637	$23,979,977
Logistics	1,728,910	2,322,912	5,545,734	7,155,838
Total Revenues	9,895,568	11,098,632	30,360,371	31,135,815
Cost of Goods Sold	'	'	'	'
Packaging	7,840,207	8,526,993	23,834,770	23,140,270
Logistics	1,458,851	2,001,769	4,661,720	6,216,822
Total Cost of Goods Sold	9,299,058	10,528,762	28,496,490	29,357,092
Gross Profit	596,510	569,870	1,863,881	1,778,723
Operating Expenses	'	'	'	'
Administrative expenses	207,894	223,059	732,916	644,361
Rent	30,073	49,549	96,427	147,996
Salaries and wages	302,756	302,827	1,004,040	911,510
Total Operating Expenses	540,723	575,435	1,833,383	1,703,867
Loss from Operations	55,787	-5,565	30,498	74,856
Other Income	'	'	'	'
Interest income (expense), net	46	-410	619	-649
Other income (expense)	1,764	1,228	3,729	4,452
Rent Income	477	0	670	0
Total Other Income	2,287	818	5,018	3,803
Net Income (Loss) before Income Taxes	58,074	-4,747	35,516	78,659
Income tax benefit (expense)	48	-2,372	-12,482	-32,262
Net Income (Loss)	58,122	-7,119	23,034	46,397
Net (gain) loss attributable to non controlling interest	72	-11,786	1,902	-26,386
Net Income (Loss) attributable to common stockholder's	58,194	-18,905	24,936	20,011
Unrealized loss on investments	0	0	0	0
Currency translation adjustment	6,400	932	-10,036	-7,094
Comprehensive Income (Loss)	$64,594	($17,973)	$14,900	$12,917
Earnings per weighted average share of common stock - basic	$0.01	$0	$0.01	$0
Earnings per weighted average share of common stock - diluted	$0.01	$0	$0	$0
Weighted average shares outstanding - basic	4,961,357	4,961,357	4,961,357	4,961,357
Weighted average shares outstanding - diluted	6,336,087	4,961,357	6,336,087	6,336,087

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Increase (decrease) in cash and cash equivalents:	'	'
Net income	$23,034	$46,397
Adjustments to reconcile net income/(loss) to net cash provided by (used in) operating activities:	'	'
Depreciation expense	2,965	10,173
Loss on disposal of PP&E	0	141
Changes in operating assets and liabilities:	'	'
Decrease (Increase) in accounts receivable	347,546	-1,375,054
Decrease in prepaid expense	0	70,881
Increase in deposits	-25,000	0
Decrease deferred tax asset	0	15,879
Decrease in current assets	39,647	49,308
(Decrease) Increase in accounts payable and accrued expenses	-539,523	618,202
Increase (Decrease) in other current liabilities	-2,551	7,722
Net cash used in operating activities	-153,882	-556,351
Cash flow from investing activities:	'	'
Net cash from investing activities	0	0
Cash flow from financing activities:	'	'
Net cash provided by financing activities	0	0
Effect of currency translation	-5,002	1,825
Net decrease in cash and cash equivalents	-158,884	-554,526
Cash and cash equivalents at beginning of period	1,387,939	1,140,791
Cash and cash equivalents at end of period	1,229,055	586,265
Supplementary Disclosures of Cash Flow	'	'
Cash paid during the year for: Interest	0	1,435
Cash paid during the year for: Taxes (refund)	$36,345	($63,051)

1_Summary_of_Significant_Accou

1. Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Note 1. Summary of Significant Accounting Policies	'
	Organization and Basis of Presentation
	These interim condensed consolidated financial statements represent the financial activity of International Packaging and Logistics Group, Inc., (“IPL Group” or “the Company”) a publicly traded company listed and traded on the NASDAQ Over the Counter Bulletin Board (“OTCBB”). The interim condensed consolidated financial statements for the three and nine months ended September 30, 2013 and 2012 have been prepared in accordance with accounting principles generally accepted in the United States. The interim condensed consolidated financial statements include the accounts of the Company and its subsidiaries. All intercompany transactions have been eliminated. The Company’s fiscal year end is on December 31.
	The foregoing unaudited interim condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions for Form 10-Q and Regulation S-X as promulgated by the Securities and Exchange Commission (“SEC”). Accordingly, these condensed consolidated financial statements do not include all of the disclosures required by generally accepted accounting principles in the United States of America for complete financial statements. These unaudited interim condensed consolidated financial statements should be read in conjunction with the audited condensed consolidated financial statements and the notes thereto included on Form 10-K for the period ended December 31, 2012. In the opinion of management, the unaudited interim condensed consolidated financial statements furnished herein include all adjustments, all of which are of a normal recurring nature, necessary for a fair statement of the results for the interim period presented.
	The preparation of interim condensed consolidated financial statements in accordance with generally accepted accounting principles in the United States of America requires the use of estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities known to exist as of the date the condensed consolidated financial statements are published, and the reported amounts of revenues and expenses during the reporting period. Uncertainties with respect to such estimates and assumption are inherent in the preparation of the Company’s condensed consolidated financial statements; accordingly, it is possible that the actual results could differ from these estimates and assumptions that could have a material effect on the reported amounts of the Company’s financial position and results of operations.
	Operating results for the three and nine month periods ended September 30, 2013, are not necessarily indicative of the results that may be expected for the year ending December 31, 2013.
	Nature of Operations
	On July 2, 2007, International Packaging and Logistics Group, Inc., through its wholly-owned subsidiary, YesRx.com (“YesRx”) acquired all the outstanding shares of H&H Glass, Inc. (“H&H Glass” or “H&H”), in exchange for 3,915,000 shares of its common stock in a reverse triangular merger (the “Merger”). H&H Glass is a glass importer that supplies custom products such as perfume bottles and food condiment bottles, plus provides complementary services such as container design and mold making. H&H Glass imports glass containers from Asia and distributes to North America. H&H Glass acquires its products mainly from one supplier in China and Taiwan and sells its products through several distributors in the United States and Canada who service small to medium sized customers. H&H imports in excess of 1,000 shipping containers of glass a year. Depending on the size of the product, a container can contain anywhere from 3,000 to 300,000 pieces.
	On January 1, 2010, International Packaging and Logistics Group, Inc., (“IPL Group Inc.”), acquired a majority interest in EZ Link Holdings, Ltd., company organized under the laws of the British Virgin Islands which contractually controls EZ Link Corporation (“EZ Link”), a logistics company headquartered in Taiwan. EZ Link was established in July 2003 under the laws of Taiwan, Republic of China (“PRC”) EZ Link is a full service international freight forwarder, who has current networks to locations in China, Hong Kong, South East Asia, North East Asia, North America, Latin America and Europe.
	Organization and Line of Business
	International Packaging and Logistics Group, Inc., a Nevada corporation, was originally incorporated as Interactive Medical Technologies, Ltd., on June 2, 1986, in the state of Delaware. On April 17, 2008, IPL Group converted from a Delaware corporation to a Nevada Corporation.
	EZ Link Holdings Ltd.
	EZ Link Holdings Ltd. was incorporated in 2009, under the laws of the British Virgin Islands. The Company has no substantive operations of its own.
	EZ Link Corp., a Taiwan company established in July 2003 with initial registered capital of NTD 13,500,000, is a freight forwarder with current networks of locations in China, Hong Kong, South East Asia, North East Asia, North America, Latin America and Europe, and holds the licenses and approvals necessary to operate its business in China.
	Taiwan law currently has limits on foreign ownership of companies. To comply with these foreign ownership restrictions, on December 31, 2009, EZ Link Holdings entered into following exclusive agreements with EZ Link Corp. and its owners (collectively the “Contractual Arrangements”):
	(1) Consulting Services Agreement, through which EZ Link Holdings has the right to advise, consult, manage and operate EZ Link Corp. and collect and own all of its net profits;
	(2) Operating Agreement, through which EZ Link Holdings has the right to recommend director candidates and appoint the senior executives of EZ Link Corp, approve any transactions that may materially affect the assets, liabilities, rights or operations of EZ Link Corp, and guarantee the contractual performance by EZ Link Corp. of any agreements with third parties, in exchange for a pledge by EZ Link Corp. of its accounts receivable and assets.
	In consideration of services provided by the consultant, EZ Link Corp will pay a consulting fee equal to all of its net income on a quarterly basis. There was a cumulative net loss from January 1, 2013 to September 30, 2013 of approximately $3,900.
	The terms of these Consulting Agreements begin as of the date of the Contractual Agreements, and shall continue in perpetuity, unless terminated in accordance with relevant provisions in the agreements or by any other agreement reached by all parties.
	Consolidation of variable interest entities
	The consolidated financial statements include the accounts of the Company and all majority-owned subsidiaries in which the Company has a controlling financial interest.  All significant intercompany accounts and transactions have been eliminated in consolidation.  The Company determines whether it has a controlling financial interest in an entity by first evaluating whether the entity is a voting interest entity or a variable interest entity (“VIE”).
	Voting interest entities are entities that have sufficient equity and provide the equity investors voting rights that give them the power to make significant decisions related to the entity’s operations.  The usual condition for a controlling financial interest in a voting interest entity is ownership of a majority voting interest.  Accordingly, the Company consolidates its majority-owned subsidiary, EZ Link Corp, in which it holds more than 50% of the voting rights or where control is exercised through other contractual rights.
	VIEs are entities that lack one or more of the characteristics of a voting interest entity.  Either the entity does not have sufficient equity at risk to finance its activities without additional subordinated financial support from other parties or the equity investors do not have the characteristics of a controlling financial interest.  The entity that has a controlling financial interest in a VIE is referred to as the primary beneficiary and is required to consolidate the VIE.  The Company’s majority-owned subsidiaries are not considered VIEs.
	The Company's consolidated financial statements include 100% of the assets, liabilities and earnings of a subsidiary, EZ Link Corp, which is more than 50% owned and control is established.  The ownership interest of the minority owners of the Company’s subsidiary is called non controlling interest.
	The Company has concluded that EZ Link Corp is a VIE and that the Company’s 51% owned subsidiary, EZ Link Holdings, absorbs a majority of the risk of loss from the activities of EZ Link Corp. and enables the Company to receive a majority of its expected residual returns. Accordingly, the Company accounts for EZ Link Corp. as a VIE as of January 1, 2010.
	The initial measurement of the assets and liabilities of EZ Link Corp. for the purpose of consolidation by the Company is at fair value. EZ Link Holdings, Ltd. has had no other business activities except for the entering into of the exclusive agreements with EZ Link Corp. and its shareholders.
	The consolidated financial statements include the financial statements for the Company, its subsidiaries and the variable interest entity, EZ Link Corp. and EZ Link Corp.’s subsidiary EZ Link International. All significant inter-company transactions and balances between the Company, its subsidiaries and the variable interest entity are eliminated upon consolidation.
	Country risk
	As EZ Link Holding, Ltd. principal operations are conducted in Taiwan, it is subject to special considerations and significant risks not typically associated with companies in the US. These risks include, among others, risks associated with the political, economic and legal environments and foreign currency exchange limitations encountered in Taiwan. The EZ Link Holdings results of operations may be adversely affected by changes in the political and social conditions in Taiwan, and by changes in governmental policies with respect to laws and regulations, among other things.
	In addition, most of the transactions undertaken in Taiwan are denominated in New Taiwan Dollars (“NTD”), which must be converted into other currencies before remittance out of Taiwan may be considered. Both the conversion of NTD into foreign currencies and the remittance of foreign currencies abroad require the approval of the Taiwan government.  Therefore, it is assumed that there will be limitations of distribution of profits from EZ Link Corp. to EZ Link Holdings.
	Principles of Consolidation
	The accompanying consolidated financial statements are prepared in accordance with generally accepted accounting principles in the United States of America. EZ Link Corp’s functional currency is New Taiwan Dollars (NTD), however, the accompanying consolidated financial statements have been re-measured and presented in United States Dollars ($).
	The consolidated financial statements include the accounts of IPL Group and its subsidiaries (collectively the “Company”). The Company’s subsidiaries include H&H Glass and 51% of EZ Link Holdings, Ltd.
	The accompanying consolidated financial statements at September 30, 2013, include EZ Link Holdings, Ltd., and subsidiaries from the January 1, 2010 date of acquisition. Intercompany accounts and transactions have been eliminated upon consolidation.
	Estimates
	The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and the disclosures of contingent assets and liabilities at the date of the consolidated financial statements. Significant estimates include an allowance for doubtful accounts and depreciation of property, plant and equipment.
	Cash and Cash Equivalents
	The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. Cash equivalents include amounts invested in a money market account with a financial institution. Cash equivalents are carried at cost, which approximates fair value.
	Contract in Place
	Goodwill and indefinite-lived intangible assets are not amortized. Rather, they are tested for impairment at least annually or more frequently if events or changes in circumstances indicate that the asset might be impaired.  Contracts in place is the only intangible asset with an indefinite life on our consolidated balance sheets.  We have elected December 31 as the date to perform our annual impairment test.
	The contract in place represents the fair value of the consulting contract and operating agreement between EZ Link Holdings, Ltd. and EZ Link Corp.
	Revenue Recognition
	The Company recognizes revenue from product sales or services rendered when the following four revenue recognition criteria are met: persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the selling price is fixed or determinable, and collectability is reasonably assured.
	The Company evaluates the criteria outlined in FASB ASC Subtopic 605-45, Principal Agent Considerations, in determining whether it is appropriate to record the gross amount of product sales and related costs or the net amount earned as commissions. Generally, when the Company is primarily obligated in a transaction, is subject to inventory risk, has latitude in establishing prices and selecting suppliers, or has several but not all of these indicators, revenue is recorded gross. If the Company is not primarily obligated and amounts earned are determined using a fixed percentage, a fixed-payment schedule, or a combination of the two, the Company generally records the net amounts as commissions earned.
	The Company’s shipping and handling costs are included in cost of sales for all periods presented.
	Packaging Revenue
	Delivery is considered to have occurred when title and risk of loss have transferred to the customer. The price is considered fixed or determinable when it is not subject to refund or adjustments. Outbound shipping and handling charges are included in revenue.
	Logistics Revenue
	The Company recognizes logistics revenue provided that Logistics revenue delivery is considered to have occurred when title and risk of loss have transferred to the customer. The price is considered fixed or determinable when it is not subject to refund or adjustments. Outbound shipping and handling charges are included in revenue. The Company has general inventory risk before the customer order is placed and has general shipping space reservation risk before customer’s shipment is gated in the terminal.
	Foreign Currency Translation
	As of September 30, 2013 the accounts of the EZ Link were maintained, and its consolidated financial statements were expressed, in NTD. Such consolidated financial statements were translated into USD with NTD as the functional currency. All assets and liabilities were translated at the exchange rate on the consolidated balance sheet dates, stockholders’ equity are translated at the historical rates and the statements of income items are translated at the weighted average exchange rate for the year. The resulting translation adjustments are reported under other comprehensive income.
	Transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the results of operations as incurred. Such amounts were not material during each of the nine month periods ended September 30, 2013 and 2012.
	Cash flow from the Company's operations included in the statement of cash flows is calculated based upon the functional currency using the average translation rate. As a result, amounts related to assets and liabilities reported on the statement of cash flows will not necessarily agree with arithmetical changes in the corresponding balances on the consolidated balance sheet. No presentation is made that the NTD amounts could have been, or could be, converted into USD at the rates used in translation.
	Concentration of Credit Risk
	The Company maintains balances in a Money Market Fund that is not federally insured. Balances in this fund were $676,800 and $956,365 at September 30, 2013 and December 31, 2012, respectively.
	At December 31, 2012, under the FDIC Transaction Account Guarantee Program (TAG), all non-interest bearing transaction accounts were fully guaranteed by the FDIC for the entire amount in the account.
	Coverage under TAG was in addition to and separate from the coverage available under the FDIC’s general deposit insurance rules. This temporary coverage ended on December 31, 2012. The Company had uninsured cash balances in these accounts of $107,843 and $0 at September 30, 2013 and December 31, 2012, respectively.
	Total balances in excess of FDIC coverage at September 30, 2013 and December 31, 2012 were $784,643 and $956,395, respectively.
	Accounts receivable are typically unsecured. The Company performs ongoing credit evaluations of its customers’ financial condition. It generally requires no collateral and maintains reserves for potential credit losses on customer accounts, when necessary. As of September 30, 2013, 80.2% of H&H Glass’s Accounts Receivable were attributable to three customers. As of December 31, 2012, 85.0% of H&H Glass’s Accounts Receivable were attributable to three customers.
	Concentration of Credit Risk - continued
	H&H Glass purchased 100% of its glass from one vendor in the three and nine month periods ending September 30, 2013 and 2012.  During the three-month period ending September 30, 2013 and 2012, H&H Glass purchased $7,095,734 and $7,371,969 of products from this vendor, respectively.  During the nine months ended September 30, 2013 and 2012, H&H Glass purchased $21,624,131 and $20,298,269 of products from this vendor, respectively. This concentration is due to the relatively small size of H&H Glass’s orders.  H&H Glass’s specialized short-run custom orders generally are not attractive to larger glass manufacturers.
	Allowance for Doubtful Accounts
	At September 30, 2013 and December 31, 2012 H&H Glass had allowance for doubtful reserves of $16,194 and $16,194 respectively.
	In general the Company will reserve a receivable based one of the following reasons; If the receivable is over 90 days old the company will reserve 50% and if over 12 months old the Company will reserve 100% of the amount.
Non-controlling Interest
The Company accounts for its non-controlling interest of 49% in EZ Link Holdings, Ltd. in the condensed consolidated financial statements classified as a separate component of equity. In addition, net earnings, and components of other comprehensive income are attributed to both the Company and non-controlling interest.
Net Earnings/(Loss) per Share
Earnings/(loss) per common share is computed on the weighted average number of common shares outstanding during each year. Basic earnings per share is computed as net income/(loss) applicable to common stockholders’ divided by the weighted average number of common shares outstanding for the period. Diluted earnings per share reflects the potential dilution that could occur from common shares issuable through convertible preferred shares, stock options, warrants and other convertible securities when the effect would be dilutive.
Comprehensive Income (Loss)
The Company reports and displays comprehensive income and its components in a full set of general purpose consolidated financial statements. The Company’s translation gains of $6,400 and $932 for the three month periods ended September 30, 2013 and 2012 and a loss of $10,036 and $7,094 for the nine month periods ended September 30, 2013 and 2012, respectively, relate to the translation of financial statements from New Taiwan Dollar to US Dollars.

2_Preferred_Stock_Transactions

2. Preferred Stock Transactions	9 Months Ended
	Sep. 30, 2013
Preferred Stock, Including Additional Paid in Capital [Abstract]	'
Note 2. Preferred Stock Transactions	'
	The Preferred Shares shall be convertible into common shares in two equal tranches, the first being upon completion and receipt of the year ending December 31, 2010, financials if all of the following performance targets are met by EZ Link:
	(a) Maintain revenues and before tax earnings same as the prior 12 month period; and
	(b) Maintained a positive cash flow from operations over the prior 12 month period.
	These criteria were not met, so there were no conversions as of December 31, 2012.  However, the first tranche will be eligible for conversion again at December 31, 2013.
	The Series A Preferred shares are convertible into common shares on a 1:1 ratio at a fixed rate of $3 per share.  Preferred shares have no voting rights, have no redemption rights and earn no dividends. Holders of Series A Convertible Preferred Stock are not permitted to convert their stock into common shares until the Company’s market capital reaches $15,000,000.  Upon dissolution, liquidation or winding up of the Company, whether voluntary or involuntary, the holders of the then outstanding shares of Series A Convertible Preferred Stock shall be entitled to receive out of the assets of the Company the sum of $0.0001 per share (the “Liquidation Rate”) before any payment or distribution shall be made on any other class of capital stock of the Company ranking junior to the Series A Convertible Preferred Stock.
	Description of the Series B Convertible Preferred Stock
	As of January 1, 2010 pursuant to the purchase agreement for 51% ownership in EZ Link Holdings Ltd., approximately 47% of the purchase price amount $400,000 was paid in Series B convertible preferred shares of IPL Group, Inc. at a per share value of $1.00, or 400,000 shares.
	The Preferred shares are convertible into common shares on a 1:1 ratio at a fixed rate of $1 per share.  Preferred shares have no voting rights, have no redemption rights and earn no dividends.
	The Series B Preferred Shares shall be convertible into common shares in two equal tranches, the first tranche was to be upon completion and receipt of the year ending December 31, 2010, financials if all of the following performance targets are met by EZ Link:
	(a) Maintain revenues and before tax earnings same as the prior 12 month period; and
	(b) Maintained a positive cash flow from operations over the prior 12 month period.
	This criteria was not met so there were no conversions as of December 31, 2012.  However, the first tranche will be eligible for conversion again at December 31, 2013. If EZ Link does not reach its performance goals at December 31, 2013, the conversion rights will be extended one additional year.
	The second tranche of the Preferred Shares shall be convertible after the second 12 month period, i.e. the year ending December 31, 2011, if all of the following performance targets are met by EZ Link:
	(a) 5% increase in revenues and 1% before tax earnings over the prior 12 month period; and
	(b) Maintained a positive cash flow from operations over the prior 12 month period.
	EZ Link did not reach its performance goals at December 31, 2012, so the conversion rights will be extended one additional year.
	ASC Topic 480, “Distinguishing Liabilities from Equity,” establishes standards for how an issuer classifies and measures certain financial instruments with characteristics of both liabilities and equity.
	A mandatorily redeemable financial instrument shall be classified as a liability unless the redemption is required to occur only upon the liquidation or termination of the reporting entity. A financial instrument issued in the form of shares is mandatorily redeemable if it embodies an unconditional obligation requiring the issuer to redeem the instrument by transferring its assets at a specified or determinable date (or dates) or upon an event certain to occur.  A financial instrument that embodies a conditional obligation to redeem the instrument by transferring assets upon an event not certain to occur becomes mandatorily redeemable—and, therefore becomes a liability—if that event occurs, the condition is resolved, or the event becomes certain to occur.
	The Company determined that the preferred shares are not mandatorily or conditionally redeemable and are properly classified as permanent equity in the accompanying consolidated financial statements.

3_Common_Stock_Transactions

3. Common Stock Transactions	9 Months Ended
	Sep. 30, 2013
Common Stock, Number of Shares, Par Value and Other Disclosures [Abstract]	'
Note 3. Common Stock Transactions	'
	During the nine months ending September 30, 2013 and 2012 no stock was issued.

4_Related_Party_Transactions

4. Related Party Transactions	9 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
Note 4. Related Party Transactions	'
	Allen Lin
	The Company paid Mr. Allen Lin, President of H&H Glass and a member of the board of directors of the Company, salary of $65,000 and $62,500 for the three-month periods ended September 30, 2013 and 2012, respectively, and $195,000 and $187,500 for the nine-month periods ended September 30, 2013 and 2012, respectively.
	Josephine Lin
	Josephine Lin, Mr. Lin’s wife, is employed by the Company and was paid salary of $14,500 and $14,000 for the three-month periods ended September 30, 2013 and 2012, and $43,500 and $42,000 for the nine-month periods ended September 30, 2013 and 2012.
	William Gresher
	For each three-month period ended September 30, 2013 and 2012, Mr. Gresher, a member of the Board of Directors, was paid $1,500 in cash for Director fees.
	For each nine-month period ended September 30, 2013 and 2012, Mr. Gresher, a member of the Board of Directors, was paid $4,500 in cash for Director fees.
	Owen Naccarato
	For each three-month period ending September 30, 2013 and 2012 respectively, Mr. Naccarato, a member of the Board of Directors, was paid $9,000 in cash for legal fees and for the three month period ending September 30, 2013 was paid $1,500 in cash for Directors fees.
	For each nine-month period ending September 30, 2013 and 2012 respectively, Mr. Naccarato, a member of the Board of Directors, was paid $27,000 in cash for legal fees and for the nine month period ending September 30, 2013 was paid $4,500 in cash for Directors fees.
	Easy Global Company, Ltd.
	The chairman of Easy Global Company, Ltd. is also a shareholder of EZ Link Corporation. EZ Link rents its offices from Easy Global Company, Ltd. During the three months ended September 30, 2013 and 2012, EZ Link paid $11,280 and $11,509, respectively, and for the nine months ended September 30, 2013 and 2012, EZ Link paid $34,457 and $34,714, respectively to Easy Global Company for rent expense.

5_Property_and_Equipment

5. Property and Equipment	9 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment [Abstract]	'
Note 5. Property and Equipment	'
	The Company’s property and equipment at September 30, 2013 and December 31, 2012, consisted of the following:
		30-Sep-13			31-Dec-12
	Furniture and fixtures	$	14,552		$	14,552
	Computers and equipment		148,023			150,456
	Leasehold improvements		–			19,005
			162,575			184,013
	Less accumulated depreciation		(155,420	)		(173,694	)
	Total	$	7,155		$	10,319
	The Company recorded depreciation expense for the nine-month periods ending September 30, 2013 and 2012, of $2,965 and $10,173 respectively.

6_Commitments_and_Contingencie

6. Commitments and Contingencies	9 Months Ended
	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Note 6. Commitments and Contingencies	'
	Litigation
	The Company is not currently aware of any formal legal proceedings or claims that the Company believes will have, individually or in the aggregate, a material adverse effect on the Company’s financial position or results of operations.
	Leases
	Operating leases
	H&H Glass rents approximately 2,900 square feet of office space for its headquarters. The lease began on January 1, 2013 and expires on August 31, 2019. As of September 30, 2013, total monthly base rent is $6,235 per month.
	EZ Link rents 2,388 square feet of office space for its headquarters. The original lease began on October 1, 2011, through March 31, 2012. The lease is renewed annually. As of September 30, 2013, total base monthly rent is $6,595 per month.
	EZ Link also rents 182 square feet of office space. The lease began on April 15, 2011, and expires on April 14, 2014. The lease has a 3% increase each year. As of September, 2013, total base monthly rent is $1,436
	EZ Link also maintains operating leases for parking spaces and vehicles used in its operations expiring through June 23, 2014.
	Future minimum payments on this lease for fiscal years following December 31, 2013, are:
	Year ended December 31,
	2013		47,687
	2014		127,136
	2015		80,908
	2016		83,344
	2017		85,129
	Thereafter		146,280
		$	570,484

7_Earnings_per_Share

7. Earnings per Share	9 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
Note 7. Earnings per Share	'
	Earnings per share have been calculated using the weighted average number of shares outstanding during each period. There was net income during the nine months ended September 30, 2013 and 2012, and the three months ended September 30, 2013 with negative earnings during the three months ended September 30, 2012, therefore the Company’s Convertible Preferred Shares would constitute potentially dilutive securities except for the three month period ended September 30, 2012. Earnings per share at September 30, 2013, is calculated using the number of common shares issued to effect the business combination as being outstanding during the entire period.
	Earnings (loss) per share of common stock are calculated as follows:
			For the Three Months Ended
			September 30,
			2013		2012
	BASIC EARNINGS PER SHARE OF COMMON STOCK:
	Net earnings available to IPL Group common stockholders	$	58,194	$	(18,905	)
	Weighted average common shares outstanding		4,961,357		4,961,357
	Basic earnings per share of common stock	$	0.01	$	(0.00	)
	DILUTED EARNINGS PER SHARE OF COMMON STOCK:
	Net earnings available to IPL Group common stockholders	$	58,194	$	(18,905	)
	Weighted average common shares outstanding		4,961,357		4,961,357
	Effect of dilutive securities:
	Convertible preferred stock		1,374,730		–
	Weighted average common shares outstanding after effect of dilutive securities		6,336,087		4,961,357
	Diluted earnings per share of common stock	$	0.01	$	(0.00	)
			For the Nine Months Ended
			September 30,
			2013		2012
	BASIC EARNINGS PER SHARE OF COMMON STOCK:
	Net earnings available to IPLGroup common stockholders	$	24,936	$	20,011
	Weighted average common shares outstanding		4,961,357		4,961,357
	Basic earnings per share of common stock	$	0.01	$	0.01
	DILUTED EARNINGS PER SHARE OF COMMON STOCK:
	Net earnings available to IPL Group common stockholders	$	24,936	$	20,011
	Weighted average common shares outstanding		4,961,357		4,961,357
	Effect of dilutive securities:
	Convertible preferred stock		1,374,730		1,374,730
	Weighted average common shares outstanding after effect of dilutive securities		6,336,087		6,336,087
	Diluted earnings per share of common stock	$	0	$	0

8_Segment_Reporting

8. Segment Reporting	9 Months Ended
	Sep. 30, 2013
Segment Reporting, Disclosure of Entity's Reportable Segments [Abstract]	'
Note 8. Segment Reporting	'
	The management approach model is based on the way a company’s management organizes segments within the company for making operating decisions and assessing performance.  Reportable segments are based on products and services, geography, legal structure, management structure, or any other manner in which management disaggregates a company.
	Following is a summary of segment information for the three and nine months ending September 30, 2013:
	For the nine	Packaging		Logistics			Total
	months ending
	30-Sep-13
	Revenue	$	24,814,637		5,545,734			30,360,371
	Operating Income		27,052		3,445			30,497
	Total Assets		7,359,330		938,992			8,298,322
	Interest Income		217		402			619
	Interest Expense		0		0			0
	Depreciation	$	0		2,939			2,965
	For the three	Packaging		Logistics			Total
	months ending
	30-Sep-13
	Revenue	$	8,166,658		1,728,910			9,895,568
	Operating Income		58,268		(2,481	)		55,787
	Total Assets		7,359,330		938,992			8,298,322
	Interest Income		0		46			46
	Interest Expense		0		0			0
	Depreciation	$	0		(24	)		(24	)

9_Unrestricted_Net_Assets

9. Unrestricted Net Assets	9 Months Ended
	Sep. 30, 2013
Unrestricted Net Assets	'
Note 9. Unrestricted Net Assets	'
	EZ Link Corp. has retained earnings of approximately $62,671 as of September 30, 2013. Distributions and other payments to EZ Link Holdings, Ltd. from its subsidiary, EZ Link Corp. may not permitted by the Taiwan government. Condensed financial information of the United States operations is as follows:
		September 30,			December 31,
	Balance Sheets	2013			2012
	Assets
	Cash and cash equivalents	$	864,920		$	1,115,982
	Accounts receivable, net		4,979,731			4,932,202
	Other current assets		(2,158	)		(1,240	)
	Total current assets		5,842,493			6,046,944
	Investment in EZ Link Holdings, Ltd.		857,143			857,143
	Deposits		37,433			12,433
	Deferred tax assets		183,679			183,679
	Total assets	$	6,920,748		$	7,100,199
	Liabilities
	Accounts payable	$	4,616,846		$	4,822,195
	Accrued liabilities		62,175			63,190
	Notes payable to related party		80,000			80,000
	Total current liabilities		4,759,021			4,965,385
	Total liabilities		4,759,021			4,965,385
	Stockholders' equity
	Common stock		4,961			4,961
	Preferred stock		138			138
	Additional paid-in capital		2,202,877			2,202,877
	Retained earnings		(46,249	)		(73,162	)
	Total stockholders' equity		2,161,727			2,134,814
	Total liabilities and stockholders' equity	$	6,920,748		$	7,100,199
		Three Months			Three Months
		September 30,			September 30,
	Statement of Operations	2013			2012
	Net sales	$	8,166,658		$	8,775,720
	Cost of goods sold		(7,840,207	)		(8,526,993	)
	Operating expenses		(268,183	)		(273,452	)
	Loss from operations		58,268			(24,725	)
	Other income and (expense)
	Interest income		36			(187	)
	Other income		1,245			1,230
	Realized gain on investment		–			–
	Income tax benefit (payable)		(1,600	)		–
	Total other income		(319	)		1,043
	Net Income	$	57,949		$	(23,682	)
		Nine Months			Nine Months
		September 30,			September 30,
	Statement of Operations	2013			2012
	Net sales	$	24,814,637		$	23,979,977
	Cost of goods sold		(23,834,770	)		(23,140,270	)
	Operating expenses		(952,815	)		(825,832	)
	Loss from operations		27,052			13,875
	Other income and (expense)
	Interest income		217			(169	)
	Other income		1,245			3,630
	Realized gain on investment		–			–
	Income tax benefit (payable)		(1,600	)		–
	Total other income		(138	)		3,461
	Net Income	$	26,914		$	17,336
	Information of the United States operations is as follows:
		Nine Months			Nine Months
		September 30,			September 30,
	Statements of Cash Flows	2013			2012
	Net cash provided by operating activities:	$	(251,062	)	$	(486,631	)
	Cash flow from investing activities
	Proceeds from sale of investment		–			–
	Net cash provided by investing activities		–			–
	Cash flow from financing activities:
	Proceeds from note payable - related party		–			–
Net cash provided by financing activities		–			–
Net increase in cash		(251,062	)		(486,631	)
Cash, beginning of period		1,115,982			803,072
Cash, end of period	$	864,920		$	316,441

1_Summary_of_Significant_Accou1

1. Summary of Significant Accounting Policies (Policy)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Organization and Basis of Presentation	'
	These interim condensed consolidated financial statements represent the financial activity of International Packaging and Logistics Group, Inc., (“IPL Group” or “the Company”) a publicly traded company listed and traded on the NASDAQ Over the Counter Bulletin Board (“OTCBB”). The interim condensed consolidated financial statements for the three and nine months ended September 30, 2013 and 2012 have been prepared in accordance with accounting principles generally accepted in the United States. The interim condensed consolidated financial statements include the accounts of the Company and its subsidiaries. All intercompany transactions have been eliminated. The Company’s fiscal year end is on December 31.
	The foregoing unaudited interim condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions for Form 10-Q and Regulation S-X as promulgated by the Securities and Exchange Commission (“SEC”). Accordingly, these condensed consolidated financial statements do not include all of the disclosures required by generally accepted accounting principles in the United States of America for complete financial statements. These unaudited interim condensed consolidated financial statements should be read in conjunction with the audited condensed consolidated financial statements and the notes thereto included on Form 10-K for the period ended December 31, 2012. In the opinion of management, the unaudited interim condensed consolidated financial statements furnished herein include all adjustments, all of which are of a normal recurring nature, necessary for a fair statement of the results for the interim period presented.
	The preparation of interim condensed consolidated financial statements in accordance with generally accepted accounting principles in the United States of America requires the use of estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities known to exist as of the date the condensed consolidated financial statements are published, and the reported amounts of revenues and expenses during the reporting period. Uncertainties with respect to such estimates and assumption are inherent in the preparation of the Company’s condensed consolidated financial statements; accordingly, it is possible that the actual results could differ from these estimates and assumptions that could have a material effect on the reported amounts of the Company’s financial position and results of operations.
	Operating results for the three and nine month periods ended September 30, 2013, are not necessarily indicative of the results that may be expected for the year ending December 31, 2013.
Nature of Operations	'
	On July 2, 2007, International Packaging and Logistics Group, Inc., through its wholly-owned subsidiary, YesRx.com (“YesRx”) acquired all the outstanding shares of H&H Glass, Inc. (“H&H Glass” or “H&H”), in exchange for 3,915,000 shares of its common stock in a reverse triangular merger (the “Merger”). H&H Glass is a glass importer that supplies custom products such as perfume bottles and food condiment bottles, plus provides complementary services such as container design and mold making. H&H Glass imports glass containers from Asia and distributes to North America. H&H Glass acquires its products mainly from one supplier in China and Taiwan and sells its products through several distributors in the United States and Canada who service small to medium sized customers. H&H imports in excess of 1,000 shipping containers of glass a year. Depending on the size of the product, a container can contain anywhere from 3,000 to 300,000 pieces.
	On January 1, 2010, International Packaging and Logistics Group, Inc., (“IPL Group Inc.”), acquired a majority interest in EZ Link Holdings, Ltd., company organized under the laws of the British Virgin Islands which contractually controls EZ Link Corporation (“EZ Link”), a logistics company headquartered in Taiwan. EZ Link was established in July 2003 under the laws of Taiwan, Republic of China (“PRC”) EZ Link is a full service international freight forwarder, who has current networks to locations in China, Hong Kong, South East Asia, North East Asia, North America, Latin America and Europe.
Organization and Line of Business	'
	International Packaging and Logistics Group, Inc., a Nevada corporation, was originally incorporated as Interactive Medical Technologies, Ltd., on June 2, 1986, in the state of Delaware. On April 17, 2008, IPL Group converted from a Delaware corporation to a Nevada Corporation.
EZ Link Holdings Ltd.	'
	EZ Link Holdings Ltd. was incorporated in 2009, under the laws of the British Virgin Islands. The Company has no substantive operations of its own.
	EZ Link Corp., a Taiwan company established in July 2003 with initial registered capital of NTD 13,500,000, is a freight forwarder with current networks of locations in China, Hong Kong, South East Asia, North East Asia, North America, Latin America and Europe, and holds the licenses and approvals necessary to operate its business in China.
	Taiwan law currently has limits on foreign ownership of companies. To comply with these foreign ownership restrictions, on December 31, 2009, EZ Link Holdings entered into following exclusive agreements with EZ Link Corp. and its owners (collectively the “Contractual Arrangements”):
	(1) Consulting Services Agreement, through which EZ Link Holdings has the right to advise, consult, manage and operate EZ Link Corp. and collect and own all of its net profits;
	(2) Operating Agreement, through which EZ Link Holdings has the right to recommend director candidates and appoint the senior executives of EZ Link Corp, approve any transactions that may materially affect the assets, liabilities, rights or operations of EZ Link Corp, and guarantee the contractual performance by EZ Link Corp. of any agreements with third parties, in exchange for a pledge by EZ Link Corp. of its accounts receivable and assets.
	In consideration of services provided by the consultant, EZ Link Corp will pay a consulting fee equal to all of its net income on a quarterly basis. There was a cumulative net loss from January 1, 2013 to September 30, 2013 of approximately $3,900.
	The terms of these Consulting Agreements begin as of the date of the Contractual Agreements, and shall continue in perpetuity, unless terminated in accordance with relevant provisions in the agreements or by any other agreement reached by all parties.
Consolidation of variable interest entities	'
	The consolidated financial statements include the accounts of the Company and all majority-owned subsidiaries in which the Company has a controlling financial interest.  All significant intercompany accounts and transactions have been eliminated in consolidation.  The Company determines whether it has a controlling financial interest in an entity by first evaluating whether the entity is a voting interest entity or a variable interest entity (“VIE”).
	Voting interest entities are entities that have sufficient equity and provide the equity investors voting rights that give them the power to make significant decisions related to the entity’s operations.  The usual condition for a controlling financial interest in a voting interest entity is ownership of a majority voting interest.  Accordingly, the Company consolidates its majority-owned subsidiary, EZ Link Corp, in which it holds more than 50% of the voting rights or where control is exercised through other contractual rights.
	VIEs are entities that lack one or more of the characteristics of a voting interest entity.  Either the entity does not have sufficient equity at risk to finance its activities without additional subordinated financial support from other parties or the equity investors do not have the characteristics of a controlling financial interest.  The entity that has a controlling financial interest in a VIE is referred to as the primary beneficiary and is required to consolidate the VIE.  The Company’s majority-owned subsidiaries are not considered VIEs.
	The Company's consolidated financial statements include 100% of the assets, liabilities and earnings of a subsidiary, EZ Link Corp, which is more than 50% owned and control is established.  The ownership interest of the minority owners of the Company’s subsidiary is called non controlling interest.
	The Company has concluded that EZ Link Corp is a VIE and that the Company’s 51% owned subsidiary, EZ Link Holdings, absorbs a majority of the risk of loss from the activities of EZ Link Corp. and enables the Company to receive a majority of its expected residual returns. Accordingly, the Company accounts for EZ Link Corp. as a VIE as of January 1, 2010.
	The initial measurement of the assets and liabilities of EZ Link Corp. for the purpose of consolidation by the Company is at fair value. EZ Link Holdings, Ltd. has had no other business activities except for the entering into of the exclusive agreements with EZ Link Corp. and its shareholders.
	The consolidated financial statements include the financial statements for the Company, its subsidiaries and the variable interest entity, EZ Link Corp. and EZ Link Corp.’s subsidiary EZ Link International. All significant inter-company transactions and balances between the Company, its subsidiaries and the variable interest entity are eliminated upon consolidation.
Country Risk	'
	As EZ Link Holding, Ltd. principal operations are conducted in Taiwan, it is subject to special considerations and significant risks not typically associated with companies in the US. These risks include, among others, risks associated with the political, economic and legal environments and foreign currency exchange limitations encountered in Taiwan. The EZ Link Holdings results of operations may be adversely affected by changes in the political and social conditions in Taiwan, and by changes in governmental policies with respect to laws and regulations, among other things.
	In addition, most of the transactions undertaken in Taiwan are denominated in New Taiwan Dollars (“NTD”), which must be converted into other currencies before remittance out of Taiwan may be considered. Both the conversion of NTD into foreign currencies and the remittance of foreign currencies abroad require the approval of the Taiwan government.  Therefore, it is assumed that there will be limitations of distribution of profits from EZ Link Corp. to EZ Link Holdings.
Principles of Consolidation	'
	The accompanying consolidated financial statements are prepared in accordance with generally accepted accounting principles in the United States of America. EZ Link Corp’s functional currency is New Taiwan Dollars (NTD), however, the accompanying consolidated financial statements have been re-measured and presented in United States Dollars ($).
	The consolidated financial statements include the accounts of IPL Group and its subsidiaries (collectively the “Company”). The Company’s subsidiaries include H&H Glass and 51% of EZ Link Holdings, Ltd.
	The accompanying consolidated financial statements at September 30, 2013, include EZ Link Holdings, Ltd., and subsidiaries from the January 1, 2010 date of acquisition. Intercompany accounts and transactions have been eliminated upon consolidation.
Estimates	'
	The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and the disclosures of contingent assets and liabilities at the date of the consolidated financial statements. Significant estimates include an allowance for doubtful accounts and depreciation of property, plant and equipment.
Cash and Cash Equivalents	'
	The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. Cash equivalents include amounts invested in a money market account with a financial institution. Cash equivalents are carried at cost, which approximates fair value.
Contract in Place	'
	Goodwill and indefinite-lived intangible assets are not amortized. Rather, they are tested for impairment at least annually or more frequently if events or changes in circumstances indicate that the asset might be impaired.  Contracts in place is the only intangible asset with an indefinite life on our consolidated balance sheets.  We have elected December 31 as the date to perform our annual impairment test.
	The contract in place represents the fair value of the consulting contract and operating agreement between EZ Link Holdings, Ltd. and EZ Link Corp.
Revenue Recognition	'
	The Company recognizes revenue from product sales or services rendered when the following four revenue recognition criteria are met: persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the selling price is fixed or determinable, and collectability is reasonably assured.
	The Company evaluates the criteria outlined in FASB ASC Subtopic 605-45, Principal Agent Considerations, in determining whether it is appropriate to record the gross amount of product sales and related costs or the net amount earned as commissions. Generally, when the Company is primarily obligated in a transaction, is subject to inventory risk, has latitude in establishing prices and selecting suppliers, or has several but not all of these indicators, revenue is recorded gross. If the Company is not primarily obligated and amounts earned are determined using a fixed percentage, a fixed-payment schedule, or a combination of the two, the Company generally records the net amounts as commissions earned.
	The Company’s shipping and handling costs are included in cost of sales for all periods presented.
Packaging Revenue	'
	Delivery is considered to have occurred when title and risk of loss have transferred to the customer. The price is considered fixed or determinable when it is not subject to refund or adjustments. Outbound shipping and handling charges are included in revenue.
Logistics Revenue	'
	The Company recognizes logistics revenue provided that Logistics revenue delivery is considered to have occurred when title and risk of loss have transferred to the customer. The price is considered fixed or determinable when it is not subject to refund or adjustments. Outbound shipping and handling charges are included in revenue. The Company has general inventory risk before the customer order is placed and has general shipping space reservation risk before customer’s shipment is gated in the terminal.
Foreign Currency Translation	'
	As of September 30, 2013 the accounts of the EZ Link were maintained, and its consolidated financial statements were expressed, in NTD. Such consolidated financial statements were translated into USD with NTD as the functional currency. All assets and liabilities were translated at the exchange rate on the consolidated balance sheet dates, stockholders’ equity are translated at the historical rates and the statements of income items are translated at the weighted average exchange rate for the year. The resulting translation adjustments are reported under other comprehensive income.
	Transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are included in the results of operations as incurred. Such amounts were not material during each of the nine month periods ended September 30, 2013 and 2012.
	Cash flow from the Company's operations included in the statement of cash flows is calculated based upon the functional currency using the average translation rate. As a result, amounts related to assets and liabilities reported on the statement of cash flows will not necessarily agree with arithmetical changes in the corresponding balances on the consolidated balance sheet. No presentation is made that the NTD amounts could have been, or could be, converted into USD at the rates used in translation.
Concentration of Credit Risk	'
	The Company maintains balances in a Money Market Fund that is not federally insured. Balances in this fund were $676,800 and $956,365 at September 30, 2013 and December 31, 2012, respectively.
	At December 31, 2012, under the FDIC Transaction Account Guarantee Program (TAG), all non-interest bearing transaction accounts were fully guaranteed by the FDIC for the entire amount in the account.
	Coverage under TAG was in addition to and separate from the coverage available under the FDIC’s general deposit insurance rules. This temporary coverage ended on December 31, 2012. The Company had uninsured cash balances in these accounts of $107,843 and $0 at September 30, 2013 and December 31, 2012, respectively.
	Total balances in excess of FDIC coverage at September 30, 2013 and December 31, 2012 were $784,643 and $956,395, respectively.
	Accounts receivable are typically unsecured. The Company performs ongoing credit evaluations of its customers’ financial condition. It generally requires no collateral and maintains reserves for potential credit losses on customer accounts, when necessary. As of September 30, 2013, 80.2% of H&H Glass’s Accounts Receivable were attributable to three customers. As of December 31, 2012, 85.0% of H&H Glass’s Accounts Receivable were attributable to three customers.
	H&H Glass purchased 100% of its glass from one vendor in the three and nine month periods ending September 30, 2013 and 2012.  During the three-month period ending September 30, 2013 and 2012, H&H Glass purchased $7,095,734 and $7,371,969 of products from this vendor, respectively.  During the nine months ended September 30, 2013 and 2012, H&H Glass purchased $21,624,131 and $20,298,269 of products from this vendor, respectively. This concentration is due to the relatively small size of H&H Glass’s orders.  H&H Glass’s specialized short-run custom orders generally are not attractive to larger glass manufacturers.
Allowance for Doubtful Accounts	'
	At September 30, 2013 and December 31, 2012 H&H Glass had allowance for doubtful reserves of $16,194 and $16,194 respectively.
	In general the Company will reserve a receivable based one of the following reasons; If the receivable is over 90 days old the company will reserve 50% and if over 12 months old the Company will reserve 100% of the amount.
Non-controlling Interest	'
	The Company accounts for its non-controlling interest of 49% in EZ Link Holdings, Ltd. in the condensed consolidated financial statements classified as a separate component of equity. In addition, net earnings, and components of other comprehensive income are attributed to both the Company and non-controlling interest.
Net Earnings/(Loss) per Share	'
	Earnings/(loss) per common share is computed on the weighted average number of common shares outstanding during each year. Basic earnings per share is computed as net income/(loss) applicable to common stockholders’ divided by the weighted average number of common shares outstanding for the period. Diluted earnings per share reflects the potential dilution that could occur from common shares issuable through convertible preferred shares, stock options, warrants and other convertible securities when the effect would be dilutive.
Comprehensive Income (Loss)	'
	The Company reports and displays comprehensive income and its components in a full set of general purpose consolidated financial statements. The Company’s translation gains of $6,400 and $932 for the three month periods ended September 30, 2013 and 2012 and a loss of $10,036 and $7,094 for the nine month periods ended September 30, 2013 and 2012, respectively, relate to the translation of financial statements from New Taiwan Dollar to US Dollars.

5_Property_and_Equipment_Table

5. Property and Equipment (Tables)	9 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment [Abstract]	'
Property and Equipment	'
	The Company’s property and equipment at September 30, 2013 and December 31, 2012, consisted of the following:
		30-Sep-13			31-Dec-12
	Furniture and fixtures	$	14,552		$	14,552
	Computers and equipment		148,023			150,456
	Leasehold improvements		–			19,005
			162,575			184,013
	Less accumulated depreciation		(155,420	)		(173,694	)
	Total	$	7,155		$	10,319

6_Commitments_and_Contingencie1

6. Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Future minimum payments	'
	Future minimum payments on this lease for fiscal years following December 31, 2013, are:
	Year ended December 31,
	2013		47,687
	2014		127,136
	2015		80,908
	2016		83,344
	2017		85,129
	Thereafter		146,280
		$	570,484

7_Earnings_per_Share_Tables

7. Earnings per Share (Tables)	9 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
Earnings (loss) per share of common stock	'
	Earnings (loss) per share of common stock are calculated as follows:
			For the Three Months Ended
			September 30,
			2013		2012
	BASIC EARNINGS PER SHARE OF COMMON STOCK:
	Net earnings available to IPL Group common stockholders	$	58,194	$	(18,905	)
	Weighted average common shares outstanding		4,961,357		4,961,357
	Basic earnings per share of common stock	$	0.01	$	(0.00	)
	DILUTED EARNINGS PER SHARE OF COMMON STOCK:
	Net earnings available to IPL Group common stockholders	$	58,194	$	(18,905	)
	Weighted average common shares outstanding		4,961,357		4,961,357
	Effect of dilutive securities:
	Convertible preferred stock		1,374,730		–
	Weighted average common shares outstanding after effect of dilutive securities		6,336,087		4,961,357
	Diluted earnings per share of common stock	$	0.01	$	(0.00	)
			For the Nine Months Ended
			September 30,
			2013		2012
	BASIC EARNINGS PER SHARE OF COMMON STOCK:
	Net earnings available to IPLGroup common stockholders	$	24,936	$	20,011
	Weighted average common shares outstanding		4,961,357		4,961,357
	Basic earnings per share of common stock	$	0.01	$	0.01
	DILUTED EARNINGS PER SHARE OF COMMON STOCK:
	Net earnings available to IPL Group common stockholders	$	24,936	$	20,011
	Weighted average common shares outstanding		4,961,357		4,961,357
	Effect of dilutive securities:
	Convertible preferred stock		1,374,730		1,374,730
	Weighted average common shares outstanding after effect of dilutive securities		6,336,087		6,336,087
	Diluted earnings per share of common stock	$	0	$	0

8_Segment_Reporting_Tables

8. Segment Reporting (Tables)	9 Months Ended
	Sep. 30, 2013
Segment Reporting, Disclosure of Entity's Reportable Segments [Abstract]	'
Segment Reporting	'
	Following is a summary of segment information for the three and nine months ending September 30, 2013:
	For the nine	Packaging		Logistics			Total
	months ending
	30-Sep-13
	Revenue	$	24,814,637		5,545,734			30,360,371
	Operating Income		27,052		3,445			30,497
	Total Assets		7,359,330		938,992			8,298,322
	Interest Income		217		402			619
	Interest Expense		0		0			0
	Depreciation	$	0		2,939			2,965
	For the three	Packaging		Logistics			Total
	months ending
	30-Sep-13
	Revenue	$	8,166,658		1,728,910			9,895,568
	Operating Income		58,268		(2,481	)		55,787
	Total Assets		7,359,330		938,992			8,298,322
	Interest Income		0		46			46
	Interest Expense		0		0			0
	Depreciation	$	0		(24	)		(24	)

9_Unrestricted_Net_Assets_Tabl

9. Unrestricted Net Assets (Tables)	9 Months Ended
	Sep. 30, 2013
Unrestricted Net Assets	'
Condensed financial information of the United States operations - Balance Sheet	'
		September 30,			December 31,
	Balance Sheets	2013			2012
	Assets
	Cash and cash equivalents	$	864,920		$	1,115,982
	Accounts receivable, net		4,979,731			4,932,202
	Other current assets		(2,158	)		(1,240	)
	Total current assets		5,842,493			6,046,944
	Investment in EZ Link Holdings, Ltd.		857,143			857,143
	Deposits		37,433			12,433
	Deferred tax assets		183,679			183,679
	Total assets	$	6,920,748		$	7,100,199
	Liabilities
	Accounts payable	$	4,616,846		$	4,822,195
	Accrued liabilities		62,175			63,190
	Notes payable to related party		80,000			80,000
	Total current liabilities		4,759,021			4,965,385
	Total liabilities		4,759,021			4,965,385
	Stockholders' equity
	Common stock		4,961			4,961
	Preferred stock		138			138
	Additional paid-in capital		2,202,877			2,202,877
	Retained earnings		(46,249	)		(73,162	)
	Total stockholders' equity		2,161,727			2,134,814
	Total liabilities and stockholders' equity	$	6,920,748		$	7,100,199
Condensed financial information of the United States operations - Statement of Operations	'
		Three Months			Three Months
		September 30,			September 30,
	Statement of Operations	2013			2012
	Net sales	$	8,166,658		$	8,775,720
	Cost of goods sold		(7,840,207	)		(8,526,993	)
	Operating expenses		(268,183	)		(273,452	)
	Loss from operations		58,268			(24,725	)
	Other income and (expense)
	Interest income		36			(187	)
	Other income		1,245			1,230
	Realized gain on investment		–			–
	Income tax benefit (payable)		(1,600	)		–
	Total other income		(319	)		1,043
	Net Income	$	57,949		$	(23,682	)
		Nine Months			Nine Months
		September 30,			September 30,
	Statement of Operations	2013			2012
	Net sales	$	24,814,637		$	23,979,977
	Cost of goods sold		(23,834,770	)		(23,140,270	)
	Operating expenses		(952,815	)		(825,832	)
	Loss from operations		27,052			13,875
	Other income and (expense)
	Interest income		217			(169	)
	Other income		1,245			3,630
	Realized gain on investment		–			–
	Income tax benefit (payable)		(1,600	)		–
	Total other income		(138	)		3,461
	Net Income	$	26,914		$	17,336
Condensed financial information of the United States operations - Statement of Cashflows	'
		Nine Months			Nine Months
		September 30,			September 30,
	Statements of Cash Flows	2013			2012
	Net cash provided by operating activities:	$	(251,062	)	$	(486,631	)
	Cash flow from investing activities
	Proceeds from sale of investment		–			–
	Net cash provided by investing activities		–			–
	Cash flow from financing activities:
	Proceeds from note payable - related party		–			–
	Net cash provided by financing activities		–			–
	Net increase in cash		(251,062	)		(486,631	)
	Cash, beginning of period		1,115,982			803,072
	Cash, end of period	$	864,920		$	316,441

1_Summary_of_Significant_Accou2

1. Summary of Significant Accounting Policies (Details Narrative) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Dec. 31, 2012
			H and H Glass [Member]	H and H Glass [Member]	Accounts Receivable [Member]	Accounts Receivable [Member]
Money Market Fund	$676,800	$956,365	'	'	'	'
Allowance for doubtful account reserves	'	'	$16,194	$16,194	'	'
Concentration risk	'	'	'	'	80.20%	85.00%

4_Related_Party_Transactions_D

4. Related Party Transactions (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Rent expense	$30,073	$49,549	$96,427	$147,996
Allen Lin [Member]	'	'	'	'
Salary	65,000	62,500	195,000	187,500
Josephine Lin [Member]	'	'	'	'
Salary	14,500	14,000	43,500	42,000
William Gresher [Member]	'	'	'	'
Director fees	1,500	1,500	4,500	4,500
Owen Naccarato [Member]	'	'	'	'
Director fees	1,500	'	4,500	'
Legal fees	9,000	9,000	27,000	27,000
Easy Global Company	'	'	'	'
Rent expense	$11,280	$11,509	$34,457	$34,714

5_Property_and_Equipment_Detai

5. Property and Equipment (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Property and equipment gross	$162,575	$184,013
Less accumulated depreciation	-155,420	-173,694
Property and equipment net	7,155	10,319
Furniture and Fixtures [Member]	'	'
Property and equipment gross	14,552	14,552
Computer Equipment [Member]	'	'
Property and equipment gross	148,023	150,456
Leasehold Improvements [Member]	'	'
Property and equipment gross	'	$19,005

5_Property_and_Equipment_Detai1

5. Property and Equipment (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Property, Plant and Equipment [Abstract]	'	'
Depreciation expense	$2,965	$10,173

6_Commitments_and_Contingencie2

6. Commitments and Contingencies (Details) (USD $)	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
2013	$47,687
2014	127,136
2015	80,908
2016	83,344
2017	85,129
Thereafter	146,280
Total	$570,484

7_Earnings_per_Share_Details

7. Earnings per Share (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
BASIC EARNINGS PER SHARE OF COMMON STOCK:	'	'	'	'
Net earnings (loss) available to IPLO common stockholders	$58,194	($18,905)	$24,936	$20,011
Weighted average common shares outstanding	4,961,357	4,961,357	4,961,357	4,961,357
Basic earnings (loss) per share of common stock	$0.01	$0	$0.01	$0
DILUTED EARNINGS PER SHARE OF COMMON STOCK:	'	'	'	'
Net earnings available to IPLO common stockholders	58,194	-18,905	24,936	20,011
Weighted average common shares outstanding	4,961,357	4,961,357	4,961,357	4,961,357
Effect of dilutive securities:	'	'	'	'
Convertible preferred stock	$1,374,730	$0	$1,374,730	$1,374,730
Weighted average common shares outstanding after effect of dilutive securities	6,336,087	4,961,357	6,336,087	6,336,087
Diluted earnings per share of common stock	$0.01	$0	$0	$0

8_Segment_Reporting_Details

8. Segment Reporting (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Revenue	$9,895,568	$11,098,632	$30,360,371	$31,135,815	'
Operating Income	55,787	-5,565	30,498	74,856	'
Total Assets	8,298,322	'	8,298,322	'	8,842,118
Interest Income	46	-410	619	-649	'
Interest Expense	0	'	0	'	'
Depreciation	-24	'	2,965	'	'
Packaging [Member]	'	'	'	'	'
Revenue	8,166,658	'	24,814,637	'	'
Operating Income	58,268	'	27,052	'	'
Total Assets	7,359,330	'	7,359,330	'	'
Interest Income	0	'	217	'	'
Interest Expense	0	'	0	'	'
Depreciation	0	'	0	'	'
Logistics [Member]	'	'	'	'	'
Revenue	1,728,910	'	5,545,734	'	'
Operating Income	-2,481	'	3,445	'	'
Total Assets	938,992	'	938,992	'	'
Interest Income	46	'	402	'	'
Interest Expense	0	'	0	'	'
Depreciation	($24)	'	$2,939	'	'

9_Unrestricted_Net_Assets_Deta

9. Unrestricted Net Assets (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Assets	'	'
Accounts receivable, net	$5,494,731	$5,860,116
Other current assets	9,073	14,248
Total current assets	6,732,859	7,262,303
Deferred tax assets	183,679	183,679
Total assets	8,298,322	8,842,118
Liabilities	'	'
Accrued liabilities	25,276	32,129
Notes payable to related party	80,000	80,000
Total current liabilities	5,177,187	5,733,982
Stockholders' equity	'	'
Common stock	4,961	4,961
Additional paid-in capital	2,202,877	2,202,877
Retained earnings (deficit)	-3,208	-28,144
Total liabilities and stockholders' equity	8,298,322	8,842,118
EZ Link [Member]	'	'
Assets	'	'
Cash and cash equivalents	864,920	1,115,982
Accounts receivable, net	4,979,731	4,932,202
Other current assets	-2,158	-1,240
Total current assets	5,842,493	6,046,944
Investment in EZ Link Holdings, Ltd.	857,143	857,143
Deposits	37,433	12,433
Deferred tax assets	183,679	183,679
Total assets	6,920,748	7,100,199
Liabilities	'	'
Accounts payable	4,616,846	4,822,195
Accrued liabilities	62,175	63,190
Notes payable to related party	80,000	80,000
Total current liabilities	4,759,021	4,965,385
Total liabilities	4,759,021	4,965,385
Stockholders' equity	'	'
Common stock	4,961	4,961
Preferred stock	138	138
Additional paid-in capital	2,202,877	2,202,877
Retained earnings (deficit)	-46,249	-73,162
Total stockholders' equity	2,161,727	2,134,814
Total liabilities and stockholders' equity	$6,920,748	$7,100,199

9_Unrestricted_Net_Assets_Deta1

9. Unrestricted Net Assets (Details 1) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Statement of Operations	'	'	'	'
Net sales	$9,895,568	$11,098,632	$30,360,371	$31,135,815
Cost of goods sold	-9,299,058	-10,528,762	-28,496,490	-29,357,092
Operating expenses	-540,723	-575,435	-1,833,383	-1,703,867
Loss from operations	55,787	-5,565	30,498	74,856
Other income and (expense)	'	'	'	'
Interest income	46	-410	619	-649
Other income	1,764	1,228	3,729	4,452
Realized gain on investment	0	0	0	0
Income tax benefit (payable)	-48	2,372	12,482	32,262
Total other income	2,287	818	5,018	3,803
Net income	58,122	-7,119	23,034	46,397
EZ Link [Member]	'	'	'	'
Statement of Operations	'	'	'	'
Net sales	8,166,658	8,775,720	24,814,637	23,979,977
Cost of goods sold	-7,840,207	-8,526,993	-23,834,770	-23,140,270
Operating expenses	-268,183	-273,452	-952,815	-825,832
Loss from operations	58,268	-24,725	27,052	13,875
Other income and (expense)	'	'	'	'
Interest income	36	-187	217	-169
Other income	1,245	1,230	1,245	3,630
Realized gain on investment	0	0	0	0
Income tax benefit (payable)	-1,600	0	-1,600	0
Total other income	-319	1,043	-138	3,461
Net income	$57,949	($23,682)	$26,914	$17,336

9_Unrestricted_Net_Assets_Deta2

9. Unrestricted Net Assets (Details 2) (USD $)	9 Months Ended		3 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
			EZ Link [Member]	EZ Link [Member]
Statements of Cash Flows	'	'	'	'
Net cash provided (used) by operating activities:	($153,882)	($556,351)	($251,062)	($486,631)
Cash flow from investing activities	'	'	'	'
Proceeds from sale of investment	'	'	0	0
Net cash provided by investing activities	0	0	0	0
Cash flow from financing activities:	'	'	'	'
Proceeds from note payable - related party	'	'	0	0
Net cash provided by financing activities	0	0	0	0
Net increase (decrease) in cash	-158,884	-554,526	-251,062	-486,631
Cash beginning of period	'	'	1,115,982	803,072
Cash end of period	'	'	$864,920	$316,441