SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2017

Accounting Policies [Abstract]

Schedule of Investments in Subsidiaries

The following table depicts the identity of the subsidiaries:

Name of Subsidiary	Place of Incorporation	Attributable Equity Interest %	Registered Capital
Green Standard Technologies Enterprise, Inc. (1)	Nevada	100	USD 100
Syndicore Asia Limited (2)	Hong Kong	100	HKD     1

Z-Line International E-Commerce Limited (3)	Hong Kong	55	HKD   8,000,000
Hunan Syndicore Asia Limited (4)	PRC	100	HKD 10,000,000

Schedule of Earnings per Share

The following tables are a reconciliation of the weighted average shares used in the computation of basic and diluted earnings per share for the periods presented:

	Nine Months Ended September 30, 2017	Nine Months Ended September 30, 2016
	(unaudited)	(unaudited)
	$	$
Numerator for basic and diluted earnings per share:
Net (Loss)/Income	(164,243)	(126,341)
Denominator:
Basic weighted average shares	1,476,431	418,279
Effect of dilutive securities	-	-
Diluted weighted average shares	1,476,431	418,279
Basic earnings per share:	(0.11)	(0.30)
Diluted earnings per share:	(0.11)	(0.30)