SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2018

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	PRC	100	HKD  10,000,000

Note:

(1) Wholly owned subsidiary of ZZLL, discontinuous as at Dec 29, 2017

(2) Wholly owned subsidiary of ZZLL

(3) 55% owned subsidiary of Syndicore Asia Limited

(4) Wholly owned subsidiary of Syndicore Asia Limited

Schedule of Depreciation Rates

Depreciation of plant and equipment is provided using the straight-line method over their estimated useful lives at the following annual rates:

Furniture and fixtures	20% - 50%
Office equipment	20%

Schedule of Foreign Exchange Rates

Any translation adjustments resulting are not included in determining net income but are included in foreign exchange adjustment to other comprehensive income, a component of stockholders’ equity.

	Year ended	Year ended
	Dec 31, 2018	Dec 31, 2017
Year ended HK$ : US$ exchange rate	7.8	7.8
Average yearly HK$ : US$ exchange rate	7.8	7.8
Year ended RMB : US$ exchange rate	6.85052	6.50271
Average yearly RMB : US$ exchange rate	6.72356	6.71025

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:

For the Year ended December 31,	2018		2017
Numerator for basic and diluted earnings per share:	$		$
Net (loss)/income	(120,806	)	(924,556	)
Denominator:
Basic weighted average shares	20,116,352		5,040,092
Effect of dilutive securities	-		-
Diluted weighted average shares	20,116,352		5,040,092
Basic earnings per share:	(0.60 cents	)	(18.35 cents	)
Diluted earnings per share:	(0.60 cents	)	(18.35 cents	)

No dilution effect due to net loss for the years ended December 31, 2018 and 2017.