elre_10k.htm

YINFU GOLD CORPORATION
CONSOLIDATED STATEMENTS OF OPERATIONS

CONSOLIDATED BALANCE SHEETS

	March 31,			March 31,
	2015			2014
ASSETS
Current Assets
Cash and cash equivalents	$	74		$	-
Current assets from discontinued operations		150,001			-
Total current assets		150,075			-
TOTAL ASSETS	$	150,075		$	-

LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
LIABILITIES
Current Liabilities
Accounts payable and accrued liabilities	$	78,656		$	-
Note payable - related party		551,115			-
Total current liabilities		629,771			-
TOTAL LIABILITIES		629,771			-

STOCKHOLDERS' EQUITY (DEFICIT)
Common stock, 3,000,000,000 shares authorized; par value $0.001, 2,191,770,362 and 800,000,000 shares issued, respectively		2,191,770			800,000
Capital deficiency		(2,621,020	)		(797,987	)
Subscription receivable		(2,013	)		(2,013	)
Accumulated deficit		(48,433	)		-
Total Stockholders' Equity (Deficit)		(479,696	)		-

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$	150,075		$	-

See Notes to the Consolidated Financial Statements.

	For the Year Ended March 31,
	2015			2014

REVENUE	$	-		$	-

OPERATING EXPENSES
Professional fees		48,433			-
Total Operating Expenses		48,433			-

Net loss from operations		(48,433	)		-

Other Income and Expense
Provision for income taxes		-			-

Net Income (Loss)	$	(48,433	)	$	-

Basic and diluted income (loss) per common share	$	(0.00	)	$	0.00

Weighted average number of common shares outstanding - basic and diluted		833,100,090			800,000,000

See Notes to the Consolidated Financial Statements.

15

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY

	Common Stock
	Number				Capital			Subscription			Accumulated
	Of shares		Par Value		Deficiency			Receivable			deficit			Total
Balance as of March 31, 2013		800,000,000	$	800,000	$	(797,987	)	$	(2,013	)	$	-		$	-
Net income (loss)		-		-		-			-			-			-
Balance as of March 31, 2014		800,000,000		800,000		(797,987	)		(2,013	)		-			-
Reverse acquisition adjustment		191,770,362		191,770		(623,033	)		-			-			(431,263	)
Issued for acquisition of EFI*, on February 6, 2015		1,200,000,000		1,200,000		(1,200,000	)		-			-			-
Net loss		-		-		-			-			(48,433	)		(48,433	)
Balance as of March 31, 2015		2,191,770,362	$	2,191,770	$	(2,621,020	)	$	(2,013	)	$	(48,433	)	$	(479,696	)

*: "EFI" stands for Eternal Fairy International Ltd., a British Virgin Islands corporation. This abbreviation applies to the consolidated financial statements and the notes to the consolidated financial statements.

See Notes to the Consolidated Financial Statements.

CONSOLIDATED STATEMENTS OF CASH FLOWS

	For the Year Ended March 31,
	2015			2014

CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(48,433	)	$	-
Changes in operating activities:
Accounts payable and accrued liabilities		32,000			-
Net cash used in continued operations		(16,433	)		-
Net cash used in discontinued operations		-			-
Net cash used in operating activities		(16,433	)		-

CASH FLOWS FROM INVESTING ACTIVITIES
Net cash Provided by Investing Activities		-			-

CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from note payable - related parties		16,507			-
Net Cash Provided by Financing Activities		16,507			-
Net increase in cash and cash equivalents		74			-
Cash and cash equivalents, beginning of year		-			-
Cash and cash equivalents, end of year	$	74		$	-

NON-CASH INVESTING AND FINANCING ACTIVITY:
Common Shares issued and held in escrow pending the acquisition of Eternal Fairy International Ltd. (see Note 8)	$	1,200,000		$	-

See Notes to the Consolidated Financial Statements.

17

Beginning Balance, Amount at Mar. 31, 2013

Notes to the Consolidated Financial Statements

March 31, 2015 and 2014

NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS

Yinfu Gold Corporation (the "Company") is a Wyoming corporation incorporated on September 1, 2005 under the name Ace Lock and Security, Inc. with an established a fiscal year end of March 31. On March 5, 2007, we filed a Certificate of Amendment with the Wyoming Secretary of State to change our name to Element92 Resources Corp. and increased our authorized capital to 1,000,000,000 common shares. On August 16, 2010 the Company filed an amendment with the State of Wyoming changing its name from Element92 resources Corp. to Yinfu Gold Corporation and on November 18, 2010, the Company received a notification from the Financial Industry Regulatory Authority ("FINRA") that the Company's change of name to Yinfu Gold Corporation was posted as effective with FINRA. The Company was established as an exploration stage company engaged in the search for commercially viable minerals.

We no longer pursue opportunities related to the exploration of minerals. Our name change to Yinfu Gold Corporation, as filed with the State of Wyoming on November 18, 2010, signified that we have commenced working toward a major change in our business plan and business model.

Effective November 20, 2014, the Company executed a Sale and Purchase Agreement (the "Agreement") to acquire 100% of the shares and assets of China Enterprise Overseas Investment & Finance Group Limited ("CEI"), a British Virgin Islands corporation. Pursuant to the Agreement, the Company has agreed to issue 800 million restricted common shares of the Company to the owners of CEI.

Dahua Online Shopping Mall (http://www.dahuacheng.com) is an online shopping platform in the China market with two mainstream e-commerce models: business to business (B2B) and business to consumer (B2C). There are over 3,000 suppliers all over the China to provide an online listing of millions of commodities. The real-time payment system of Dahua is convenient, safe and fast.

Dahua Online Shopping Mall has registered 31 million members as of November 17, 2014.

Pursuant to the Agreement, on or before January 1, 2015, CEI was to deliver to the Company, duly authorized, properly and fully executed documents in English, evidencing and confirming the sale of 100% of the shares of CEI and its assets, specifically detailing the assets and an asset valuation by a third-party valuator. The valuation report was received by the Company on January 28, 2015.

Additionally, the Agreement stated that both parties agreed that all shares issued, pursuant to the terms and conditions of the agreement, were to be issued as soon as practicable following the signing of the agreement, but all shares so issued were to be held in escrow until all terms and conditions are met.

The various terms and conditions of the Agreement were fulfilled on January 28, 2015, therefore, the share certificates representing the shares have been issued in the names of the CEI shareholders and the Agreement between the Company and CEI was closed on January 28, 2015.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The financial statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC"). The financial statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles ("GAAP") of the United States and presented in US dollars.

Principles of Consolidation

For March 31, 2015, the consolidated financial statements of the Company include the accounts of the Company and its wholly owned subsidiaries, Element Resources International Limited ("Element Resources") incorporated in Hong Kong and CEI. All significant intercompany balances and transactions have been eliminated in consolidation. Prior to January 28, 2015, the financial statements presented are those of CEI.

Use of Estimates

The preparation of 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 disclosure of contingent assets and liabilities at the date of the financial statements. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments.

Discontinued Operations

The Company follows ASC 205-20, "Discontinued Operations," to report for disposed or discontinued operations.

Cash and Cash Equivalents

Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value.

Foreign Currency Translation and Re-measurement

In accordance with ASC 830, "Foreign Currency Matters", the Company's foreign operations whose functional currency is not the U.S. dollar, the assets and liabilities are translated into U.S. dollars at current exchange rates. Resulting translation adjustments are reflected as other comprehensive income (loss) in stockholders' equity. Revenue and expenses are translated at average exchange rates for the period. Transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are charged to operations as incurred. The Company did not have any significant foreign currency translations for the years ended March 31, 2015 and 2014

Concentrations of Credit Risk

The Company's financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables that it will likely incur in the near future. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company's management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.

Financial Instruments

The Company follows ASC 820, "Fair Value Measurements and Disclosures," which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:

Level 1

Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

Level 2

Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.

Level 3

Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of March 31, 2015. The carrying values of our financial instruments, including, cash and cash equivalents; accounts payable and accrued expenses; and loans and notes payable approximate their fair values due to the short-term maturities of these financial instruments.

Business Combinations

In accordance with ASC 805-10, "Business Combinations", the Company accounts for all business combinations using the acquisition method of accounting. Under this method, assets and liabilities, including any remaining noncontrolling interests, are recognized at fair value at the date of acquisition. The excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and noncontrolling interests is recognized as goodwill. Certain adjustments to the assessed fair values of the assets, liabilities, or noncontrolling interests made subsequent to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments subsequent to the measurement period are recorded in income. Any cost or equity method interest that the Company holds in the acquired company prior to the acquisition is re-measured to fair value at acquisition with a resulting gain or loss recognized in income for the difference between fair value and the existing book value. Results of operations of the acquired entity are included in the Company's results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets.

Deferred Income Taxes and Valuation Allowance

The Company accounts for income taxes under ASC 740, "Income Taxes." Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred tax assets or liabilities were recognized as at March 31, 2015 and 2014.

Net Loss Per Share of Common Stock

The Company has adopted ASC Topic 260, "Earnings per Share," ("EPS") which requires presentation of basic EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation. In the accompanying financial statements, basic earnings (loss) per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period.

The following table sets forth the computation of basic earnings per share, for the years ended March 31, 2015 and 2014:

	Year Ended March 31,
	2015			2014
Net income (loss)	$	(48,433	)	$	-

Weighted average number of common shares outstanding - basic and diluted		833,100,090			800,000,000

Net income (loss) per common share - basic and diluted	$	(0.00	)	$	0.00

Commitments and Contingencies

The Company follows ASC 450-20, "Loss Contingencies," to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. There were no commitments or contingencies as of March 31, 2015 and 2014.

Advertising Costs

The Company follows ASC 720, "Advertising Costs," and expenses costs as incurred. No advertising costs were incurred for the years ended March 31, 2015 and 2014.

Related Parties

The Company follows ASC 850, "Related Party Disclosures," for the identification of related parties and disclosure of related party transactions. See note 5.

Revenue Recognition

The Company will recognize revenue from the sale of products and services in accordance with ASC 605, "Revenue Recognition." However, the Company will recognize revenue only when all of the following criteria have been met:

i)
Persuasive evidence for an agreement exists;

ii)
Service has been provided;

iii)
The fee is fixed or determinable; and,

iv)
Collection is reasonably assured.

Recent Accounting Pronouncements

In May 2014 and again in August 2015, the Financial Accounting Standards Board issued amended accounting guidance on revenue recognition that will be applied to all contracts with customers. The objective of the new guidance is to improve comparability of revenue recognition practices across entities and to provide more useful information to users of financial statements through improved disclosure requirements. This guidance is effective for annual and interim periods beginning in 2019. Early adoption is permitted, but only beginning in 2018. The Company is currently assessing the impact of adoption on its consolidated financial statements.

Management has considered all recent accounting pronouncements issued since the last audit of our financial statements. The Company's management believes that these recent pronouncements will not have a material effect on the Company's financial statements.

NOTE 3 - GOING CONCERN

The Company's financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not established an ongoing source of revenues sufficient to cover its operating cost, and requires additional capital to commence its operating plan. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. These factors raise substantial doubt about its ability to continue as a going concern.

In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management's plan to obtain such resources for the Company include: sales of equity instruments; traditional financing, such as loans; and obtaining capital from management and significant stockholders sufficient to meet its minimal operating expenses. However, management cannot provide any assurance that the Company will be successful in accomplishing any of its plans.

There is no assurance that the Company will be able to obtain sufficient additional funds when needed or that such funds, if available, will be obtainable on terms satisfactory to the Company. In addition, profitability will ultimately depend upon the level of revenues received from business operations. However, there is no assurance that the Company will attain profitability. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

NOTE 4 - STOCKHOLDERS' EQUITY (DEFICIT)

Common Stock

Effective December 8, 2014, the Company increased the authorized capital from 1,000,000,000 common shares to 3,000,000,000 common shares. Each common share entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the corporation is sought.

During the year ended March 31, 2015, the Company:

(1)
On January 28, 2015, issued 800 million restricted common shares of the Company to the stockholders of CEI in exchange of 15,600 shares of CEI's common stock, representing 100% of its issued and outstanding common stock. As a result of the reverse acquisition accounting, these shares issued to the former CEI stockholders are treated as being outstanding from the date of issuance of the CEI shares.

(2)
Issued 1.2 billion restricted common shares of the Company to the owners of EFI for acquiring 100% ownership of EFI. The 1.2 billion restricted common shares were held in escrow, and were cancelled on September 22, 2015.

As of March 31, 2015, the Company has 2,191,770,362 shares of common stock issued, of which the 1,200,000,000 restricted common shares were held in escrow. As of March 31, 2014, the Company has 800,000,000 shares of common stock issued and outstanding.

The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding.

NOTE 5 - RELATED PARTY TRANSACTIONS

During the year ended March 31, 2015, Mr. Jiang Libin, appointed as the President and a director of the Company on December 12, 2015, had advanced the Company $63,757 for operating expenses. These advances have been formalized by non-interest bearing demand notes.

As of March 31, 2015, the Company owed $487,358 and $63,757 to Mr. Tsap Wai Ping, the former President of the Company (the "Former President", resigned on October 31, 2014) and Mr. Jiang Libin, respectively.

As of March 31, 2014, the Company owed $0 to the Former President and Mr. Jiang Libin.

On January 28, 2015, the Company issued 800 million restricted common shares of the Company to the stockholders and related parties of CEI in exchange of 15,600 shares of CEI's common stock, representing 100% of its issued and outstanding common stock.

Name and Address of Beneficial Owner	Amount and Nature of Beneficial Ownership		Percentage of Class
Achievable Wisdom Limited Liu Rong Hua (Beneficial Owner) Room 609, Block B, RongChaoBinHai Mansion, HaiXiu Road, BaoAn Centre, Shenzhen, Guangdong, China		468,750,000(Indirect)	58.59% Common

Spread Rich Development Limited Zhang Dezhen (Beneficial Owner) Room 302, Unit 40, 13# Building, Shiquan Hydropower Plant, Shanxi, China		281,250,000(Indirect)	35.16% Common

Wang Zhixin Unit B, 5/F, CKK Commercial Centre 289 Hennessy Rd Wan Chai, Hong Kong		10,000,000 (Direct)	1.25% Common

Zhang Bei Room 701, Unit 2, 3# Building, JianAn Company, North Street, Shiquan Country, Shanxi, China		10,000,000 (Direct)	1.25% Common

Ma Ning Room 1504, Unit 2, 11#Building, ShenShiHuaCheng, 255 LianFengZhong Road, HaiShu District, Ningbo, Zhejiang, China		10,000,000 (Direct)	1.25% Common

Liu Jun Room 609, Block B, RongChaoBinHai Mansion, HaiXiu Road, BaoAn Centre, Shenzhen, Guangdong, China		10,000,000 (Direct)	1.25% Common

Chen Qiang Room 609, Block B, RongChaoBinHai Mansion, HaiXiu Road, BaoAn Centre, Shenzhen, Guangdong, China		10,000,000 (Direct)	1.25% Common

Total		800,000,000

The first five persons in the above table were the only five stockholders of CEI prior to the reverse acquisition. Mr. Liu Jun and Mr. Chen Qiang were the consultants of CEI prior to the reverse acquisition.

Mr. Liu Jun is the former President and a former director of the Company who was appointed on November 12, 2014 and resigned on June 10, 2015. All other six persons were not related to the Company prior to the reverse acquisition. Mr. Chen Qiang is the Chief Administration Officer of the Company who was appointed on December 12, 2015 and resigned on May 31, 2016.

NOTE 6 - DISCONTINUED OPERATIONS

The Company originally intended to be involved in the exploration of minerals in the People's Republic of China (the "PRC"). Based on management's analysis of the current operations, expected growth, and opportunities in the sector, during the year ended March 31, 2015, the Company has determined to discontinue operations related to the Company's subsidiary Element Resources International Limited, based in Hong Kong.

The following presents the financial information of the discontinued subsidiary of the Company, Element Resources International Limited.

	As of		As of
	March 31, 2015		March 31, 2014
Current Assets
Cash and cash equivalents	$	-	$	-
Deposit paid		139,681		-
Other receivables, net		10,320		-
Total current assets		150,001		-
TOTAL ASSETS	$	150,001	$	-

Current Liabilities
Accounts payable and accrued liabilities	$	-	$	-
Note payable - related party		-		-
Total current liabilities		-		-
TOTAL LIABILITIES	$	-	$	-

	For the Year Ended
	March 31,
	2015		2014

REVENUE	$	-	$	-
General and administrative		-		-
Other expenses		-		-
Net income (loss)	$	-	$	-

NOTE 7 - BUSINESS COMBINATION

Effective November 20, 2014, the Company executed the Agreement to acquire 100% of the shares and assets of CEI. Pursuant to the Agreement, the Company has agreed to issue 800 million restricted common shares of the Company to the owners of CEI.

The various terms and conditions of the Agreement have been fulfilled on January 28, 2015. As a result, the shares as referred to in the Agreement made between the Company and CEI were delivered on January 28, 2015.

For financial reporting purposes, the Agreement represented a "reverse merger", and CEI is deemed to be the accounting acquirer in the transaction. The Agreement is being accounted for as a reverse merger and recapitalization. CEI is the acquirer for financial reporting purposes, and the Company is the acquired company. The consummation of this reverse acquisition resulted in a change of control. Accordingly, the historical financial statements prior to the acquisition are those of the accounting acquirer, CEI and have been prepared to give retroactive effect to the reverse acquisition completed on January 28, 2015, and represent the operations of CEI. The consolidated financial statements after the acquisition date, January 28, 2015 include the balance sheets of both companies at historical cost, the historical results of CEI and the results of the Company from the acquisition date. All share and per share information in the accompanying consolidated financial statements and footnotes has been retroactively restated to reflect the recapitalization.

The statement of financial position of the Company and CEI immediately before the business combination on January 28, 2015:

	January 28, 2015 (immediately before the business combination)
	The Company			CEI
ASSETS
Current Assets
Cash and cash equivalents	$	1,632		$	-
Current assets from discontinued operations		150,001			-
Total current assets		151,633			-
TOTAL ASSETS	$	151,633		$	-

LIABILITIES AND STOCKHOLDERS' EQUITY
LIABILITIES
Current Liabilities
Accounts payable and accrued liabilities	$	46,656		$	32,000
Note payable - related party		534,240			-
Total current liabilities		580,896			32,000
TOTAL LIABILITIES		580,896			32,000

STOCKHOLDERS' EQUITY
Common stock, 3,000,000,000 shares authorized; par value $0.001, 991,770,362 shares issued		991,770			-
Common stock, 50,000 shares authorized; par value $0.129, 15,600 shares issued and outstanding		-			2,013
Additional paid-in capital		3,787,335			(2,013	)
Accumulated deficit		(5,208,368	)		(32,000	)
Total Stockholders' Equity		(429,263	)		(32,000	)

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	151,633		$	-

The statement of operations of the Company and CEI immediately before the business combination:

	For the Nine Months Ended December 31, 2014
	The Company			CEI

Revenue	$	-		$	-
OPERATING EXPENSES
Professional fees		45,569			32,000
Total Operating Expenses		45,569			32,000

Net loss from operations		(45,569	)		(32,000	)

Other Income and Expense		-			-

Provision for income taxes		-			-

Loss from Continued Operations		(45,569	)		(32,000	)

Income (Loss) from Discontinued Operations		-			-

Net Loss	$	(45,569	)	$	(32,000	)
Basic and diluted loss per common share	$	(0.00	)	$	(2.05	)

Weighted average number of common shares outstanding - basic and diluted		191,770,362			15,600

No significant transactions occurred from December 31, 2014 to January 28, 2015.

Statement of Stockholders' Equity of the Company, from April 1, 2014 to January 28, 2015

	Common Stock
	Number				Additional			Accumulated
	Of shares		Par Value		Paid-in capital			deficit			Total

Balance as of March 31, 2014		191,770,362	$	191,770	$	4,587,335		$	(5,162,799	)	$	(383,694	)
Issued for acquisition of CEI, on January 28, 2015		800,000,000		800,000		(800,000	)		-			-
Net loss for the period		-		-		-			(45,569	)		(45,569	)
Balance as of January28, 2015		991,770,362		991,770		3,787,335			(5,208,368	)		(429,263	)

Statement of Stockholders' Equity of CEI, for the year ended December 31, 2014

	Common Stock
	Number				Capital			Accumulated
	of Shares		Par Value		Deficiency			Deficit			Total

Balance as of December 31, 2013		15,600	$	2,013	$	(2,013	)	$	-		$	-
Net loss for the year		-		-		-			(32,000	)		(32,000	)
Balance as of December 31, 2014		15,600		2,013		(2,013	)		(32,000	)		(32,000	)

No significant transactions occurred from December 31, 2014 to January 28, 2015.

NOTE 8 - SUBSEQUENT EVENTS

(1) On February 6, 2015, the Company signed a Sale and Purchase Agreement to acquire 100% of the shares and assets of Eternal Fairy International Ltd., ("EFI"), a British Virgin Islands corporation. Pursuant to the Agreement, the Company agreed to issue 1,200,000,000 (1.2 billion) restricted common shares of the Company to the shareholders of EFI, which in turn owns Dongguan YouDai Financial Information Services Co., Ltd ("DYD"), a company incorporated in the PRC. DYD is a company that focuses on peer-to-peer ("P2P") lending services. DYD provides a platform that matches lenders directly with the borrowers and charges a commission fee. Through our P2P platform, lenders can earn higher returns compared to savings and investment products offered by banks, where borrowers can borrow money at lower interest rates.

The Company sought to acquire the entire share capital of EFI by the issuance of 1.2 billion new Common Shares on February 15, 2015 (the "Closing Date").

On or before February 28, 2015, EFI was to deliver to the Company, duly authorized, properly and fully executed documents in English, evidencing and confirming the sale of 100% of the shares of EFI and its assets specifically detailing the assets and an asset valuation by an independent valuator.

Effective September 22, 2015, the Company had executed a Deed of Termination and Mutual Release (the "Termination") between the Company and of EFI. The Termination canceled the Sale and Purchase Agreement to acquire 100% of the shares and assets of EFI reported via a Form 8-K dated February 6, 2015.

Pursuant to the original agreement the Company issued 1,200,000,000 (1.2 billion) restricted common shares of the Company to the owners of EFI. All shares issued under the terms of the agreement were held in escrow and have now been cancelled with the consent of all Parties and returned to treasury.

(2) Effective June 10, 2015, the Company accepted the resignation of Mr. Liu Jun from his position as President and a director of the Company.

Also effective June 10, 2015 the Company announced the appointment of Mr. Li Qiuyu as the Company's President and as its sole Director.

(3) Effective December 12, 2015, the Company accepted the resignation of Mr. Li Qiuyu from his position as President, CEO and as a director of the Company. Mr. Li Qiuyu has served on the Board since June 10, 2015.

Also effective December 12, 2015, the Company announced the appointment of Mr. Jiang Libin as the Company's President, Secretary, and Director, and announced the appointment of Mr. Zhang Hong as a Director.

Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure.

There were no disagreements with our accountants related to accounting principles or practices, financial statement disclosure, internal controls or auditing scope or procedure during the 2011 fiscal years.

On May 25, 2012, the Company accepted the resignation of Parker Randall CF (H.K.) CPA Limited, Chartered Accountants ("Parker Randall"). The report issued by Parker Randal dated August 10, 2011 relating to its audit of our balance sheet as of March 31, 2011 and the related statement of operations, stockholder's deficit and cash flows for the year ending March 31, 2011 with an unqualified opinion.

Our decision to accept the resignation of Parker Randall is not the result of any disagreement between us and Parker Randall on matters of accounting principles or practices, financial statement disclosure or auditing scope or procedures. During our most recent fiscal years through the date of dismissal of Parker Randall, there were no disagreements with Parker Randall on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Parker Randall, would have caused Parker Randall to make a reference to the subject matter of the disagreement in connection with its reports. Pursuant to the rules of the SEC applicable to smaller reporting companies, Parker Randall was not required to provide an attestation as to the effectiveness of our internal control over financial reporting.

There were no reportable events (as that term is defined in Item 304(a)(1)(v) of Regulation S-K) during our most recent fiscal years through the date of dismissal of Parker Randall. Our Board of Directors discussed the subject matter referred to above with Parker Randall. We authorized Parker Randall to respond fully and without limitation to all requests of our successor accountant concerning all matters related to the annual and interim periods audited and reviewed by Parker Randall, including with respect to the subject matter of any reportable event.

Effective July 1, 2016, the Board of Directors of Yinfu Gold Corporation, dismissed MaloneBailey LLP ("MaloneBailey") as the Company's auditor. During the period from July 19, 2012 to July 1, 2016 MaloneBailey did not tender any reports or audit opinions on the Company's financial statements nor did Malone Bailey render an adverse opinion or disclaimer of opinion.

Our decision to dismiss MaloneBailey is not the result of any disagreement between us and MaloneBailey on matters of accounting principles or practices, financial statement disclosure or auditing scope or procedures. During the period from July 19, 2012 to July 1, 2016, there were no disagreements with MaloneBailey on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of MaloneBailey, would have caused MaloneBailey to make a reference to the subject matter of the disagreement in connection with its reports. During the period from July 19, 2012 to July 1, 2016, MaloneBailey did not advise the Company that the internal controls necessary for the Company to develop reliable financial statements did not exist.

There were no reportable events (as that term is defined in Item 304(a)(1)(v) of Regulation S-K) during the period from July 19, 2012 to July 1, 2016. Our Board of Directors discussed the subject matter referred to above with MaloneBailey. We have authorized Malone Bailey to respond fully to the inquiries of the successor accountant.

Effective on June , 2016 and with the approval of our Board of Directors, we have engaged Anthony Kam & Associates, Ltd ("AKAM") of Hong Kong, as our new registered independent public accountant. During the year ended March 31, 2015, and prior to June , 2016 (the date of the new engagement), the Company did not consult with AKAM regarding (i) the application of accounting principles to a specified transaction, (ii) the type of audit opinion that might be rendered on the Company's financial statements by AKAM, in either case where written or oral advice provided by AKAM would be an important factor considered by us in reaching a decision as to any accounting, auditing or financial reporting issues or (iii) any other matter that was the subject of a disagreement between us and our former auditor or was a reportable event (as described in Items 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K, respectively).

Item 9A. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

We maintain "disclosure controls and procedures," as such term is defined in Rule 13a-15(e) under the Securities Exchange Act of 1934 (the "Exchange Act"), that are designed to ensure that information required to be disclosed in our Exchange Act reports is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission rules and forms, and that such information is accumulated and communicated to our management, including our Chief Executive Officer ("CEO")/Chief Financial Officer ("CFO"), as appropriate, to allow timely decisions regarding required disclosure. We conducted an evaluation (the "Evaluation"), under the supervision and with the participation of our CEO/CFO of the effectiveness of the design and operation of our disclosure controls and procedures ("Disclosure Controls") as of the end of the period covered by this report pursuant to Rule 13a-15 of the Exchange Act. Based on this evaluation and the existence of the material weaknesses discussed below in "Management's Report on Internal Control over Financial Reporting," our management, including our CEO/CFO concluded that our disclosure controls and procedures were not effective at the reasonable assurance level as of the end of the period covered by this Report.

We do not expect that our disclosure controls and procedures will prevent all errors and all instances of fraud. Disclosure controls and procedures, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the disclosure controls and procedures are met. Further, the design of disclosure controls and procedures must reflect the fact that there are resource constraints, and the benefits must be considered relative to their costs. Because of the inherent limitations in all disclosure controls and procedures, no evaluation of disclosure controls and procedures can provide absolute assurance that we have detected all our control deficiencies and instances of fraud, if any. The design of disclosure controls and procedures also is based partly on certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions.

Management's Annual Report on Internal Control Over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting. Our internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Therefore, even those systems determined to be effective can provide only reasonable assurance of achieving their control objectives. With the participation of our Chief Executive and Financial Officer, our management conducted an evaluation of the effectiveness of our internal control over financial reporting as of March 31, 2015 based on the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission ("COSO") in Internal Control – Integrated Framework. Based upon such evaluation, our management concluded that we did not maintain effective internal control over financial reporting as of March 31, 2015 based on the COSO framework criteria, as more fully described below. This was due to deficiencies that existed in the design or operation of our internal controls over financial reporting that adversely affected our internal controls and that may be considered to be material weaknesses.

The matters involving internal controls and procedures that our management considered to be material weaknesses under the standards of the Public Company Accounting Oversight Board were: (1) lack of a functioning audit committee, (2) lack of a majority of outside directors on our board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures; (3) inadequate segregation of duties consistent with control objectives; and (4) management dominated by two individuals without adequate compensating controls. The aforementioned material weaknesses were identified by our Chief Executive and Financial Officer in connection with the review of our financial statements as of March 31, 2015.

Management believes that the material weaknesses set forth above did not have an effect on our financial results. However, management believes that the lack of a functioning audit committee and the lack of a majority of outside directors on our board of directors results in ineffective oversight in the establishment and monitoring of required internal controls and procedures, which could result in a material misstatement in our financial statements in future periods.

This Annual Report on Form 10-K does not include an attestation report of the Company's registered public accounting firm regarding internal control over financial reporting due to permanent exemptions for smaller reporting companies.

Officers' Certifications

Appearing as exhibits to this Annual Report are "Certifications" of our Chief Executive Officer and Chief Financial Officer. The Certifications are required pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (the "Section 302 Certifications"). This section of the Annual Report contains information concerning the Controls Evaluation referred to in the Section 302 Certification. This information should be read in conjunction with the Section 302 Certifications for a more complete understanding of the topics presented.

Changes in Internal Control Over Financial Reporting

There have been no changes in our internal control over financial reporting that occurred during the year ended March 31, 2015, that have materially affected or are reasonably likely to materially affect our internal control over financial reporting.

Item 9B. Other Information

None.

Item 10. Directors, Executive Officers and Corporate Governance

All directors of the Company hold office until the next annual meeting of the security holders or until their successors have been elected and qualified. The officers of the Company are appointed by the board of directors and hold office until their death, resignation or removal from office. The directors and executive officers, their ages, positions held, and duration as such, are as follows:

Name	Position Heldwith the Company	Age	Date First Elected or Appointed
Tsap Wai Ping	President, CEO and Director	55	June 6, 2012 (Resigned October 31, 2014)
Wang Bing Gang	President and Director	54	October 31, 2014 (Resigned November 12, 2014)
Liu Jun	President and Director	41	November 12, 2014 (Resigned June 10, 2015)
Li Qiu Yu	President and Director	37	June 10, 2015 (Resigned December 12, 2015)
Jiang Libin	President, Secretary and Director	54	December 12, 2015
Zhang Hong	Director	54	December 12, 2015
Chen Qiang	Chief Administration Officer	46	December 12, 2015 (Resigned April 30, 2016)
Yang Jin Lin	Chief Public Relations and Media Officer	60	December 12, 2015 (Resigned May 31, 2016)
Tsang Yuk Chuen	Chief Financial Officer	42	March 1, 2016

Background of Officers and Directors

Liu Jun: President and Director

Mr. Liu Jun graduated from the Harbin Institute of Technology Department of Applied Physics with a Bachelor's degree and is a Distinguished Member of the Chinese Academy of e-government experts. In October 2009, he won the "China Outstanding Innovative Entrepreneur" award.

Since March 2003 to the present, he has served as a Director of the sub-center for the State Government Online Project Service Center in Shenzhen and since August 2011 he has also served as honorary vice president of Sichuan Vocational Institute of Media Culture and Media Department of visiting professors.

Mr. Liu Jun also currently serves on the Expert Committee of E-commerce for several Universities and is Honorary Vice Headmaster and visiting professor in Shi Chuan Culture and Media College.

From May 2008 to December 2009 he served as Chairman and President of Morgan Networks one of the first online shopping centers in China. In December of 2008, Morgan Networks launched a new service product: Morgan RTGS (Real Time Gross Settlement) system. It solved the problem of the delay in the settlement of payments to each business party and promoted the efficiency of cash settlement. Mr. Liu Jun served as chairman and chief executive at Morgan Network and was responsible for the company's operations and management as well as dealing directly with foreign and institutional investors.

Beginning in December 2001, he funded and founded a startup e-commerce company called the B2B.cn Group. Within six years it had developed into a company with twelve branches and two thousand employees. In December 2007, it was acquired by the Softbank SAIF Investment Company. He was responsible for all aspects of the company's management, organization, planning and guidance.

In December 2000, he was appointed as head of marketing at Alibaba Group. Alibaba was founded in 2000 and soon began to open branches around China. As market head, Liu Jun opened Alibaba's first branch offices in Southern China. He served in that position until December 2001.

In February 2000, Liu Jun was appointed as the vice president of the Zhong Hua Unit Network, an information company providing various types of supply and demand information for Chinese enterprises. Three months later in May 2000, he was promoted to President. He was responsible for the overall management of the company's operations, and China national markets. He served with the company until December 2000.

From January 1999 to February 2000, he was the project manager and assistant to the president for the inauguration of the Dongli Group, one of China's largest Internet companies. His function was to assist the president with daily work management and internal and external coordination and supervision of all projects.

Li Qiu Yu: President and Director

Mr. Li Qiuyu earned his Master's degree in Executive Business Administration from Shanghai Tongji University in June 2015. He received his Bachelor's Degree in Economics from Jiangxi University of Finance and Economics in June 2012.Since September 2013 he has served as the vice president of the Shanghai and Guangxi Chamber of Commerce.

In September 2014 became a member of the Tongji University Design Association and in March 2015 he was elected Vice president of Wenzhou Ecological Endowment Association. From August 2008 to May 2015 he served as Managing Director of Macalayking Architecture Design Co., Ltd. where he was solely responsible for the development of corporate strategy and the company's daily affairs.

From December 2003 to August 2008 he worked for Urban Architectural Design Co., Ltd. as the China Marketing Manager. From December 2003 to June 2004 he was that company's General Manager Assistant.

Jiang Libin: President and Director

Mr. Jiang Libin graduated in June 1985 with an International Trade Diploma from Shenzhen University, Guangdong, China with a major in foreign economy and trade. From July 1980 to December 1997 he worked as Section Chief and General Manager in the Economy and Trade Ministry of Foreign Trade Group for foreign trade in China where he was responsible for import and export trade and strategic development planning.

From January 1998 to April 2001 he was the General Manager and Legal Representative for Shenzhen Xuteng Development Co., Ltd., an import and export company. He was responsible for overall strategy and daily company management. Starting in April 2001 he served as Director of Heilongjiang Economic and Trade Committee Shenzhen office, where he was responsible for international development strategy and the daily management of the department. He served in that capacity until December 2003.

He also served as General Manager and Company Legal Representative of the Shenzhen Longyue Trade Co., Ltd., a trading company of agricultural products, from January 2004 until May 2007. In those roles he was fully responsible for overall operation and management of the company. He served as President of the Northeast Region of ITAT International Brands Clothing Club Group Ltd.

From May 2007 until July 2009 and also from July 2009 to May 2005 he was Chief Executive Officer of Liaoning Jinzhou Times Group, a department store chain company.

Since May 2015 he has assisted the Company as manager in charge of its Investment Department.

Zhang Hong: Director

Mr. Zhang Hong graduated from Shanxi College of Science and Technology in June 1990 with a diploma in Business Administration. From July 1988 to June 1990, he received on-the-job education in shareholding reform at Shanxi College of Science and Technology.

From January 2015 to present he served as Chairman of the Board of Directors at Shenzhen Qianhai Yinfeng Capital Management Co., Ltd., where he was fully responsible for the overall operation of the company. From September 2005 to January 2015, he was Director and General Manager of Guangxi Guiran Energy Company, with responsibilities for development, application, promotion, sales, warehousing and transport of new energy, Liquid Natural Gas, oil and gas integration.

From May 1996 to September 2005 he was General Manager of Shenzhen Peizheng Pharmaceutical Co., Ltd. and in charge of R&D, production and sales of new-type special effect medicine. From July 1992 to May 1996 he served as Deputy Director and later Director of Shenzhen Office of the Fifth Office of the Guangxi Zhuang Autonomous Region, responsible for coordination between governmental departments and international information and cultural exchange.

From May 1983 to July 1992 he was Business Chief at the Introduction Division of the Economic Office of Futian District Government, Shenzhen (a state officer), responsible for international affairs, processing raw materials on clients' demands, assembly of parts for clients and processing according to the clients' samples or engaging in compensation trade, foreign investment attraction, joint venture cooperation, import and export trade, customs declaration and clearance.

From September 1981 to May 1983 he was a state officer at the Urban Construction Command Department of Bao'an Township, Shenzhen with job responsibilities relating to urban planning and development, building construction, mechanical equipment, utility installation, earth and stone work engineering and transportation.

Zhang Hong has accumulated practical experience in team building, project operation and investment management and has developed extensive governmental relationships and social resources. He also has been devoted to public philanthropy and in supporting many poor students and orphans. As a council member and general affairs officer of Lions Clubs International, he continues to work with domestic and international charities in planning and organizing many large-scale charitable events.

Chen Qiang: Chief Administration Officer

Mr. Chen Qiang is one of the pioneers in eCommerce and Internet business in China market, who co-founded China's largest eCommerce website B2B.cn. He served as vice president of Pacrim International Capital Inc., deputy sectary general of IHFO, chief executive of Tiger & Leopard Entertainment and Morgan Online Shopping Mall. He studied business management from Suzhou University.

Yang Jin Lin: Chief Public Relations and Media Officer

Mr. Yang Jinlin is an associate researcher and visiting professor in Taiwan Research Institute of Xiamen University, and also a visiting professor in Jinan University, Huaqiao University and Zhejiang University of Media and Communications.

He was the chief journalist and chief editor in several influential newspapers.

In 2002, he joined Phoenix TV and anchored several well-know programs, including Read Newspapers Everyday, Weekly Comment, How the World Views China and World Olympic Report.

Tsang Yuk Chuen: Chief Financial Officer

Mr. Tsang Yuk Chuen joined ELRE as Chief Financial Officer in March 2016. He brings more than 10 years of financial and management experience to the company. Before ELRE, Mr. Tsang served as CFO for Aetos Group Inc. for 5 years. At Aetos Group, he provided executives with timely and accurate financial statements, ongoing cash flow projections, oversight over accounting and finance operations, as well as design and maintenance of the financial reporting structures.

Mr Tsang was a senior auditor from 2007 to 2010 in Harrington Group CPAs LLP in California, USA. As a senior auditor, he was not only responsible for auditing financial statements, but also help clients to evaluate all aspects of their internal control systems. He typically assisted with the identification of key risks and design of mitigating controls, documentation of principle procedures and performing pre-audit testing to evaluate existing compliance.

Mr Tsang was an accounting manager from 2004 to 2006 at Ogeek LLC in California, USA.

Mr Tsang was a sales and marketing manager from 2000 to 2003 at BTC Inc. in California, USA.

Mr Tsang holds a Master degree in Accounting and Information System from University of Kansas.

Employment Agreements

We have no formal employment agreements with any of our employees, directors or officers.

Family Relationships

There are no family relationships between any of our directors and executive officers.

Potential Conflicts of Interest

We are not aware of any conflicts of interest with our directors and officers.

Involvement in Certain Legal Proceedings

None of our directors, executive officers, promoters or control persons has been involved in any of the following events during the past five years:

1.
A petition under the Federal bankruptcy laws or any state insolvency law was filed by or against, or a receiver, fiscal agent or similar officer was appointed by a court for the business or property of such person, or any partnership in which he was a general partner at or within two years before the time of such filing, or any corporation or business association of which he was an executive officer at or within two years before the time of such filing;
2.
Such person was convicted in a criminal proceeding or is a named subject of a pending criminal proceeding (excluding traffic violations and other minor offenses);

3.
Such person was the subject of any order, judgment, or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction, permanently or temporarily enjoining him from, or otherwise limiting, the following activities:

	i.	Acting as a futures commission merchant, introducing broker, commodity trading advisor, commodity pool operator, floor broker, leverage transaction merchant, any other person regulated by the Commodity Futures Trading Commission, or an associated person of any of the foregoing, or as an investment adviser, underwriter, broker or dealer in securities, or as an affiliated person, director or employee of any investment company, bank, savings and loan association or insurance company, or engaging in or continuing any conduct or practice in connection with such activity

	ii.	Engaging in any type of business practice; or

	iii.	Engaging in any activity in connection with the purchase or sale of any security or commodity or in connection with any violation of Federal or State securities laws or Federal commodities laws;

4.
Such person was the subject of any order, judgment or decree, not subsequently reversed, suspended or vacated, of any Federal or State authority barring, suspending or otherwise limiting for more than 60 days the right of such person to engage in any activity described in paragraph (f)(3)(i) of this section, or to be associated with persons engaged in any such activity;
5.
Such person was found by a court of competent jurisdiction in a civil action or by the Commission to have violated any Federal or State securities law, and the judgment in such civil action or finding by the Commission has not been subsequently reversed, suspended, or vacated;
6.
Such person was found by a court of competent jurisdiction in a civil action or by the Commodity Futures Trading Commission to have violated any Federal commodities law, and the judgment in such civil action or finding by the Commodity Futures Trading Commission has not been subsequently reversed, suspended or vacated;
7.
Such person was the subject of, or a party to, any Federal or State judicial or administrative order, judgment, decree, or finding, not subsequently reversed, suspended or vacated, relating to an alleged violation of:

	i.	Any Federal or State securities or commodities law or regulation; or

	ii.	Any law or regulation respecting financial institutions or insurance companies including, but not limited to, a temporary or permanent injunction, order of disgorgement or restitution, civil money penalty or temporary or permanent cease-and-desist order, or removal or prohibition order; or

	iii.	Any law or regulation prohibiting mail or wire fraud or fraud in connection with any business entity; or

8.
Such person was the subject of, or a party to, any sanction or order, not subsequently reversed, suspended or vacated, of any self-regulatory organization (as defined in Section 3(a)(26) of the Exchange Act (15 U.S.C. 78c(a)(26))), any registered entity (as defined in Section 1(a)(29) of the Commodity Exchange Act (7 U.S.C. 1(a)(29))), or any equivalent exchange, association, entity or organization that has disciplinary authority over its members or persons associated with a member.

Compliance with Section 16(a) of the Exchange Act

The Company's common stock is not registered pursuant to Section 12 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"). Accordingly, officers, directors and principal shareholders are not subject to the beneficial ownership reporting requirements of Section 16(a) of the Exchange Act.

Code of Ethics

We have adopted a Code of Business Conduct and Ethics that applies to, among other persons, members of our board of directors, our Company's officers including our President, Chief Executive Officer and Chief Financial Officer, employees, consultants and advisors. As adopted, our Code of Business Conduct and Ethics sets forth written standards that are designed to deter wrongdoing and to promote:

	1.	honest and ethical conduct, including the ethical handling of actual or apparent conflicts of interest between personal and professional relationships;

	2.	full, fair, accurate, timely, and understandable disclosure in reports and documents that we file with, or submit to, the Securities and Exchange Commission and in other public communications made by us;

	3.	compliance with applicable governmental laws, rules and regulations;

	4.	the prompt internal reporting of violations of the Code of Business Conduct and Ethics to an appropriate person or persons identified in the Code of Business Conduct and Ethics; and

	5.	accountability for adherence to the Code of Business Conduct and Ethics.

Our Code of Business Conduct and Ethics requires, among other things, that all of our company's senior officers commit to timely, accurate and consistent disclosure of information; that they maintain confidential information; and that they act with honesty and integrity.

In addition, our Code of Business Conduct and Ethics emphasizes that all employees, and particularly senior officers, have a responsibility for maintaining financial integrity within our company, consistent with generally accepted accounting principles, and federal and state securities laws. Any senior officer, who becomes aware of any incidents involving financial or accounting manipulation or other irregularities, whether by witnessing the incident or being told of it, must report it to our Company. Any failure to report such inappropriate or irregular conduct of others is to be treated as a severe disciplinary matter. It is against our Company policy to retaliate against any individual who reports in good faith the violation or potential violation of our company's Code of Business Conduct and Ethics by another.

The Company will provide to any person, without charge and upon request, a copy of the code of ethics. Any such request must be made in writing to the Company at, Suite 2408, Dongfang Science and Technology Mansion, Nanshan District, Shenzhen, China 518000

Board and Committee Meetings

Our board of directors currently consists of two members, Jiang Libin and Zhang Hong. The Board held no formal meetings during the year ended March 31, 2015. Until the Company develops a more comprehensive Board of Directors, all proceedings will be conducted by resolutions consented to in writing by all the directors and filed with the minutes of the proceedings of the directors. Such resolutions consented to in writing by the directors entitled to vote on that resolution at a meeting of the directors are, according to the Wyoming General Corporate Law and our Bylaws, as valid and effective as if they had been passed at a meeting of the directors duly called and held.

Nomination Process

As of March 31, 2015, we did not affect any material changes to the procedures by which our shareholders may recommend nominees to our board of directors. Our board of directors does not have a policy with regards to the consideration of any director candidates recommended by our shareholders. Our board of directors has determined that it is in the best position to evaluate our company's requirements as well as the qualifications of each candidate when the board considers a nominee for a position on our board of directors. If shareholders wish to recommend candidates directly to our board, they may do so by sending communications to the president of our company at the address on the cover of this annual report.

Audit Committee

Currently the Company is developing a comprehensive Board of Directors and does not have an Audit Committee. The Company intends to appoint audit, compensation and other applicable committee members as it appoints individuals with pertinent expertise.

Audit Committee Financial Expert

Our board of directors does not have a member that qualifies as an "audit committee financial expert" as defined in Item 407(d)(5)(ii) of Regulation S-K.

Item 11. Executive Compensation.

The following tables set forth, for each of the last two completed fiscal years of the Company, the total compensation awarded to, earned by or paid to any person who was a principal executive officer during the preceding fiscal year and every other highest compensated executive officers earning more than $100,000 during the last fiscal year (together, the "Named Executive Officers"). The tables set forth below reflect the compensation of the Named Executive Officers.

Name and Principal Position

Year

Salary
($)

Bonus
($)

Stock
Awards
($)

Option
Awards

($)

Non-Equity
Incentive
Plan
Compensation
($)

Change in
Pension
Value and
Nonqualified
Deferred
Compensation
Earnings
($)

All Other
Compensation
($)

Total
($)

Tsap Wai Ping

President, CEO and Director (1)

2014

Nil

Wang Bing Gang

President and Director (2)

2014

Nil

Liu Jun

2014

Nil

President and Director (3)

2015

Nil

Li Qiu Yu

President and Director (4)

2015

Nil

Jiang Libin

President, Secretaryand Director (5)

2015

Nil

Zhang Hong

Director (6)

2015

Nil

Li Qiu Yu

Chief Operation Officer (7)

2015

Nil

Chen Qiang

Chief Administration Officer (8)

2015

Nil

Yang Jin Lin

Chief Public Relations and Media Officer (9)

2015

Nil

Tsang Yuk Chuen

Chief Financial Officer (10)

2015

Nil

____________

(1)
Tsap Wai Ping held the positions of President, Chief Executive Officer (CEO) and Director, of the Company from June 6, 2012 through October 31, 2014.

(2)
Wang Bing Gang held the position of President and Director from October 31, 2014 through November 12, 2014

(3)
Lin Jun held the position of President and Director from November 12, 2014 through June 10, 2015
(4)
Li Qiu Yu held the position of President and Director from June 10, 2015 through December 12, 2015

(5)
Jiang Libin was appointed as the President, Secretary and Director on December 12, 2015.
(6)
Zhang Hong was appointed as a Director on December 12, 2015.
(7)
Li Qiu Yu was appointed as the Chief Operation Officer on December 12, 2015.
(8)
Chen Qiang was appointed as the Chief Administration Officer on December 12, 2015.
(9)
Yang Jin Lin was appointed as the Chief Public Relations and Media Officer on December 12, 2015.
(10)
Tsang Yuk Chuen was appointed as the Chief Financial Officer on March 1, 2016.

Other than set out below there are no arrangements or plans in which we provide pension, retirement or similar benefits for directors or executive officers. Our directors and executive officers may receive share options at the discretion of our board of directors in the future. We do not have any material bonus or profit sharing plans pursuant to which cash or non-cash compensation is or may be paid to our directors or executive officers, except that share options may be granted at the discretion of our board of directors.

Grants of Plan-Based Awards

There were no grants of plan based awards during the year ended March 31, 2015.

Outstanding Equity Awards at Fiscal Year End

There were no outstanding equity awards at the year ended March 31, 2015.

Option Exercises and Stock Vested

During the year ended March 31, 2015, there were no options exercised by our named officer.

Compensation of Directors

We do not have any agreements for compensating our directors for their services in their capacity as directors.

Pension, Retirement or Similar Benefit Plans

There are no arrangements or plans in which we provide pension, retirement or similar benefits for directors or executive officers. We have no material bonus or profit sharing plans pursuant to which cash or non-cash compensation is or may be paid to our directors or executive officers, except that stock options may be granted at the discretion of the board of directors or a committee thereof.

Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

The following table sets forth, as of July 8, 2016, certain information with respect to the beneficial ownership of our common shares by each shareholder known by us to be the beneficial owner of more than 5% of our common shares, as well as by each of our current directors and executive officers as a group. Each person has sole voting and investment power with respect to the shares of common stock, except as otherwise indicated. Beneficial ownership consists of a direct interest in the shares of common stock, except as otherwise indicated.

Name and Address of Beneficial Owner⁽¹⁾	Amount and Nature of Beneficial Ownership		Percentage ⁽²⁾ of Class
Achievable Wisdom Limited Liu Rong Hua (Beneficial Owner) Room 609, Block B, RongCHaoBinHai Mansion, HaiXiu Road, BaoAn Centre, Shenzhen, Guangdong, China		114,169,794(Indirect)	11.51% Common

Spread Rich Development Limited Zhang Dezhen (Beneficial Owner) Room 302, Unit 40, 13# Building, Shiquan Hydropower Plant, Shanxi, China		281,250,000(Indirect)	28.36% Common

Fu Li Hua Rm 502, Blk4, Fifth House of Kailu Kailu Road, Yangpu Dist Shanghai, China		90,000,000 (Direct)	9.07% Common

Wang Zhixin Unit B, 5/F, CKK Commercial Centre 289 Hennessy Rd Wan Chai, Hong Kong		49,710,550 (Direct)	5.01% Common

Yang Haolong No 1075 Hubei Rd, Luohu District Shenzhen, Guangdong China		91,940,000 (Direct)	9.27% Common

Directors and Executive Officers as a Group (2 people)		10,330,000	1.04% Common

_________________

(1)
The persons named above may be deemed to be a "parent" and "promoter" of the Company, within the meaning of such terms under the Securities Act of 1933, as amended, by virtue of his direct holdings in the Company.
(2)
Based on 991,770,362 shares issued and outstanding as of July 8, 2016.

Item 13. Certain Relationships and Related Transactions, and Director Independence

Security Ownership of Certain Beneficial Owners and Management

Not applicable.

Shareholder loan

Up to March 31, 2015, Mr. Jiang Libin, appointed as the President and a director of the Company on December 12, 2015, has advanced the Company $63,757 and Mr. Tsap Wai Ping, the former President of the Company who resigned on October 31, 2014, has advanced the Company $487,358 for operating expenses.

Director Independence

Our Board of Directors has determined that it does not have a member that is "independent" as the term is used in Item 7(d) (3) (iv) of Schedule 14A under the Exchange Act.

Item 14. Principal Accounting Fees and Services

The aggregate fees billed for the most recently completed fiscal year ended March 31, 2015 and the year ended March 31, 2014 for professional services rendered by the principal accountant for the audit of our annual financial statements and review of the financial statements included in our quarterly reports on Form 10-Q and services that are normally provided by the accountant in connection with statutory and regulatory filings or engagements for these fiscal periods were as follows:

	Year Ended March 31, 2015		Year Ended March 31, 2014
Audit fees (1)	$	26,500	$	10,409
Audit related fees (2)	$	-	$	-
Tax fees (3)	$	-	$	-
All other fees (4)	$	-	$	-
Total	$	26,500	$	10,490

____________

(1)
Audit fees consist of fees incurred for professional services rendered for the audit of our financial statements, for reviews of our interim financial statements included in our quarterly reports on Form 10-Q and for services that are normally provided in connection with statutory or regulatory filings or engagements.
(2)
Audit-related fees consist of fees billed for professional services that are reasonably related to the performance of the audit or review of our financial statements, but are not reported under "Audit fees."
(3)
Tax fees consist of fees billed for professional services relating to tax compliance, tax planning, and tax advice.
(4)
All other fees consist of fees billed for all other services.

Our board of directors pre-approves all services provided by our independent auditors. All of the above services and fees were reviewed and approved by the board of directors either before or after the respective services were rendered.

Our board of directors has considered the nature and amount of fees billed by our independent auditors and believes that the provision of services for activities unrelated to the audit is compatible with maintaining our independent auditors' independence.

Item 15. Exhibits, Financial Statement Schedules

Exhibits

In reviewing the agreements included as exhibits to this annual report on Form 10-K, please remember that they are included to provide you with information regarding their terms and are not intended to provide any other factual or disclosure information about our company or the other parties to the agreements. The agreements may contain representations and warranties by each of the parties to the applicable agreement. These representations and warranties have been made solely for the benefit of the parties to the applicable agreement and:

	●	should not in all instances be treated as categorical statements of fact, but rather as a way of allocating the risk to one of the parties if those statements prove to be inaccurate;

	●	have been qualified by disclosures that were made to the other party in connection with the negotiation of the applicable agreement, which disclosures are not necessarily reflected in the agreement;

	●	may apply standards of materiality in a way that is different from what may be viewed as material to you or other investors; and

	●	were made only as of the date of the applicable agreement or such other date or dates as may be specified in the agreement and are subject to more recent developments.

Accordingly, these representations and warranties may not describe the actual state of affairs as of the date they were made or at any other time. Additional information about the Company may be found elsewhere in this annual report on Form 10-K and the Company's other public filings, which are available without charge through the SEC's website at http://www.sec.gov.

Exhibit Number		Description of Exhibit

(3)		Articles of Incorporation and Bylaws

3.1
Articles of Incorporation (incorporated by reference to Exhibit 3.1 to the registrant's S-1 Registration Statement filed July 10, 2008)
3.2
Amendment to the Articles of Incorporation (incorporated by reference to Exhibit 3.3 to the registrant's S-1 Registration Statement filed July 10, 2008)
3.3
Amendment to the Articles of Incorporation (incorporated by reference to the registrant's Schedule 14C filed August 3, 2010)
3.4
By-laws (incorporated by reference to Exhibit 3.2 to the registrant's S-1 Registration Statement filed July 10, 2008)
99.1
Financial Statements of China Enterprise Overseas Investment & Finance Group Limited for the years ended December 31, 2013 and 2014

(10)

Material Contracts

(31)

Rule 13a-14(a) / 15d-14(a) Certifications

31.1
Certification of Principal Executive pursuant to Section 302 of the Sarbanes-Oxley Act.
31.2
Certification of Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act.

(32)		Section 1350 Certifications

32.1		Certification of Principal Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act

32.2		Certification of Principal Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereto duly authorized.

	Yinfu Gold Corporation
	(Registrant)

Date: July 8, 2016	By:	/s/ Jiang Libin
		Jiang Libin
		President, Secretary and Director

Date: July 8, 2016	By:	/s/ Tsang Yuk Chuen
		Tsang Yuk Chuen Chief Financial Officer

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

Date: July 8, 2016	By:	/s/ Jiang Libin
		Jiang Libin
		President, Secretary and Director

Date: July 8, 2016	By:	/s/ Tsang Yuk Chuen
		Tsang Yuk Chuen Chief Financial Officer

EX-31.1 2 elre_ex311.htm CERTIFICATION yinfu_ex311.htm

EXHIBIT 31.1

CERTIFICATIONS

I, Jiang Libin, certify that:

1.	I have reviewed this 2015 fiscal year endreport on Form 10-K of Yinfu Gold Corporation

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.	I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b)

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c)

Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d)

Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5.	I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a)

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize, and report financial information; and

(b)

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: July8, 2016	By:	/s/ Jiang Libin
		Jiang Libin
		Chief Executive Officer

EX-31.2 3 elre_ex312.htm CERTIFICATION yinfu_ex312.htm

EXHIBIT 31.2

CERTIFICATIONS

I, Tsang Yuk Chuen, certify that:

1.	I have reviewed this 2015 fiscal year endreport on Form 10-K of Yinfu Gold Corporation

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.	I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a)

(b)

(c)

(d)

5.	I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a)

(b)

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: July8, 2016	By:	/s/ Tsang Yuk Chuen
		Tsang Yuk Chuen
		Chief Financial Officer

EX-32.1 4 elre_ex321.htm CERTIFICATION elre_ex321.htm

EXHIBIT 32.1

CERTIFICATION OF CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER

PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

I, Jiang Libin, Chief Executive Officer of Yinfu Gold Corporation, certify, as of the dates hereof, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that the Annual Report of Yinfu Gold Corporation on Form 10-K for the fiscal year ended March 31, 2015 fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 and that information contained in such Form 10-K fairly presents in all material respects the financial condition and results of operations of Yinfu Gold Corporation at the dates and for the periods indicated.

Date: July 8, 2016

	By:		/s/ Jian Libin
			Jiang Libin
			Chief Executive Officer

A signed original of this written statement required by Section 906 has been provided to Yinfu Gold Corporation and will be retained by Yinfu Gold Corporation and furnished to the Securities and Exchange Commission or its staff upon request.

EX-32.2 5 elre_ex322.htm CERTIFICATION elre_ex322.htm

EXHIBIT 32.2

CERTIFICATION OF CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER

PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

I, Tsang Yuk Chuen, Chief Financial Officer of Yinfu Gold Corporation, certify, as of the dates hereof, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that the Annual Report of Yinfu Gold Corporation on Form 10-K for the fiscal year ended March 31, 2015 fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 and that information contained in such Form 10-K fairly presents in all material respects the financial condition and results of operations of Yinfu Gold Corporation at the dates and for the periods indicated.

Date: July 8, 2016

	By:		/s/ Tsang Yuk Chuen
			Tsang Yuk Chuen
			Chief Financial Officer

EX-99.1 6 elre_ex991.htm EXHIBIT 99.1 elre_ex991.htm

EXHIBIT 99.1

TABLE OF CONTENTS

	Page
Report of Independent Registered Public Accounting Firm	2
Balance Sheets		3
Statementsof Operations And Comprehensive Income (Loss)		4
Statements of Changes in Stockholders' Equity (Deficit)		5
Statements of Cash Flows		6
Notes to theFinancial Statements		7

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Shareholders of China Enterprise Overseas Investment & Finance Group Limited

(Incorporated in the British Virgin Islands)

We have audited the accompanyingbalance sheets ofChina Enterprise Overseas Investment & Finance Group Limited (the "Company") as of December 31, 2014 and 2013 and the relatedstatements of operations and comprehensive income (loss), changes in stockholders' equity (deficit) and cash flows for the years then ended (the "years"). Thesefinancial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on thesefinancial statements based on our audit.

We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provide a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Companyas of December 31, 2014 and 2013 and the results of its operations and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America.

/s/Anthony Kam & Associates Limited

Anthony Kam & Associates Limited

Certified Public Accountants

July 8, 2016

Hong Kong, China

CHINA ENTERPRISE OVERSEAS INVESTMENT & FINANCE GROUP LIMITED

BALANCE SHEETS

	Notes	December 31, 2014			December 31, 2013
Assets
Current assets
Cash and cash equivalents		$	-		$	-
Total current assets			-			-
Total assets		$	-		$	-

Liabilities and stockholders' equity (deficit)
Current Liabilities
Other payables	3	$	32,000		$	-
Total current liabilities			32,000			-

Stockholders' equity (deficit)
Common stock:
50,000 shares authorized, par value HK$1, 15,600 shares issued and outstanding as of December 31, 2014 and December 31, 2013	4		2,013			2,013
Subscription receivable	4		(2,013	)		(2,013	)
Accumulated deficit			(32,000	)		-
Total stockholders' equity (deficit)			(32,000	)		-
Total liabilities and stockholders' equity (deficit)		$	-		$	-

See accompanying notes to thefinancial statements

CHINA ENTERPRISE OVERSEAS INVESTMENT & FINANCE GROUP LIMITED

STATEMENTS OF OPERATIONS

	Year ended December 31, 2014			Year ended December 31, 2013
Revenue	$	-		$	-

Expenses
General and administrative		(32,000	)		-

Income (loss) from operations		(32,000	)		-

Other income(loss)		-			-

Income (loss) before provision for income taxes		(32,000	)		-

Provision for income taxes		-			-

Net income (loss)	$	(32,000	)	$	-

Basic and diluted income (loss) per common share	$	(2.05	)	$	0.00

Basic and diluted weighted average common shares outstanding		15,600			15,600

See accompanying notes to thefinancial statements

CHINA ENTERPRISE OVERSEAS INVESTMENT & FINANCE GROUP LIMITED

STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)

	Common stock
	Par value HK$1, paid				Subscription			Accumulated			Total
	Number of Shares		Amount		Receivable			Deficit			Equity

Balances at January 1, 2013 and 2014		15,600	$	2,013	$	(2,013	)	$	-		$	-
Net loss for the year		-		-		-			(32,000	)		(32,000	)

Balance at December 31, 2014		15,600	$	2,013	$	(2,013	)	$	(32,000	)	$	(32,000	)

See accompanying notes to the financial statements

CHINA ENTERPRISE OVERSEAS INVESTMENT & FINANCE GROUP LIMITED

STATEMENTS OF CASH FLOWS

	Year ended December 31, 2014			Year ended December 31, 2013
Cash flows from operating activities
Net income (loss)	$	(32,000	)	$	-
Adjustment to reconcile net income (loss) to net cash provided by operations:
Changes in operating assets and liabilities:
Other payables		32,000			-
Net cash provided by operating activities		-			-

Cash flows from investing activities
Net cash provided by investing activities		-			-

Cash flows from financing activities
Net cash provided by financing activities		-			-

Net change in cash and cash equivalents		-			-
Cash and cash equivalents - beginning of year		-			-
Cash and cash equivalents - end of year	$	-		$	-

Supplemental Cash Flow
Cash paid for interest	$	-		$	-
Cash paid for income taxes	$	-		$	-

See accompanying notes to thefinancial statements

CHINA ENTERPRISE OVERSEAS INVESTMENT & FINANCE GROUP LIMITED

NOTES TO THE AUDITED FINANCIAL STATEMENTS

DECEMBER 31, 2014 AND 2013

NOTE 1 - ORGANIZATION AND PRINCIPAL ACTIVITIES

China Enterprise Overseas Investment & Finance Group Ltd. (the "Company") was incorporated under the laws of the British Virgin Islands on March 10, 2011.

The Company is dormant during the years.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation and Use of Estimates

The Company prepares itsfinancial statements in accordance with rules and regulations of the Securities and Exchange Commission ("SEC") and accounting principles generally accepted ("GAAP") in the United States of America. The preparation of the 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 disclosure of contingent assets and liabilities at the date of the financial statements. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments.

Cash and cash equivalents

The Company considers cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value.Cash and cash equivalents were $0 at December 31, 2014 and 2013.

Accounting for the impairment of long-lived assets

The long-lived assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of assets may not be recoverable. It is reasonably possible that these assets could become impaired as a result of technology or other industry changes. Determination of recoverability of assets to be held and used is by comparing the carrying amount of an asset to future net undiscounted cash flows to be generated by the assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell. During the years ended December 31, 2014 and December 31, 2013, the Company did not impair any long-lived assets.

Income tax

The Company accounts for income taxes under ASC 740 "Income Taxes." Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred tax assets or liabilities were recognized as of December 31, 2014 and 2013.

Revenue recognition

The Company will recognize revenue from the sale of products and services in accordance with ASC 605, "Revenue Recognition." Revenue will be recognized only when all of the following criteria are met: persuasive evidence for an agreement exists, delivery has occurred or services have been provided, the price or fee is fixed or determinable, and collection is reasonably assured.

The Company has earned no revenue in the years ended December31, 2014 and 2013.

Earnings per share

The Company has adopted ASC Topic 260, "Earnings per Share," ("EPS") which requires presentation of basic EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation. In the accompanying financial statements, basic loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the years. As of December 31, 2014 and 2013, there was no dilutive securities outstanding.

Comprehensive income

Comprehensive income is defined to include all changes in equity except those resulting from investments by owners and distributions to owners. Among other disclosures, all items that are required to be recognized under current accounting standards as components of comprehensive income are required to be reported in a financial statement that is presented with the same prominence as other financial statements. Comprehensive income includes net income and the foreign currency translation gain, net of tax.

Economic and political risk

The Company's major operations are conducted in the People's Republic of China (the "PRC"). Accordingly, the political, economic, and legal environments in the PRC, as well as the general state of the PRC's economy may influence the Company's business, financial condition, and results of operations.

The Company's major operations in the PRC are subject to special considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic, and legal environment. The Company's results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, and rates and methods of taxation, among other things.

Concentration of credit risk

The Company does not have significant concentration of credit risk.

Recent accounting pronouncements

The Company does not expect any of the following recent accounting pronouncements to have a material effect on the Company's financial position, results of operations, or cash flows.

In August 2014, the FASB issued ASU No. 2014-15, "Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern." ASU 2014-15 will explicitly require management to assess an entity's ability to continue as a going concern, and to provide related footnote disclosure in certain circumstances. This pronouncement is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016, and early adoption is permitted. Management is currently evaluating the impact of this pronouncement on our consolidated financial statements.

In November 2014, FASB issued ASU No. 2014-17, (Business Combinations (Topic 805): Pushdown Accounting (a consensus of the FASB Emerging Issues Task Force.) The amendments in this update provide an acquired entity with an option to apply pushdown accounting in its separate financial statements upon occurrence of an event in which an acquirer obtains control of the acquired entity. The adoption of ASU 2014-17 did not have a material impact on the Company's consolidated financial statements.

In January 2015, FASB issued ASU No. 2015-01, Income Statement-Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items. This Update eliminates from GAAP the concept of extraordinary items. The amendments in this Update are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. A reporting entity may apply the amendments prospectively. A reporting entity also may apply the amendments retrospectively to all prior periods presented in the financial statements. Early adoption is permitted provided that the guidance is applied from the beginning of the fiscal year of adoption. The Company does not expect the adoption of ASU 2015-01 to have material impact on the Company's consolidated financial statements.

In April 2015, the FASB issued guidance related to a customer's accounting for fees paid in a cloud computing arrangement. This standard provides guidance to customers about whether a cloud computing arrangement includes a software license. If a cloud computing arrangement includes a software license, then the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. This guidance is effective for interim and annual reporting periods beginning after December 15, 2015, and early adoption is permitted. The Company has adopted this guidance on January 1, 2016. The adoption of this guidance is not expected to have a material impact on its financial position, results of operations or cash flows.

In April 2015, the FASB issued ASU 2015-05, "Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Customer's Accounting for Fees Paid in a Cloud Computing Arrangement," which provides guidance about whether a cloud computing arrangement includes a software license. If a cloud computing arrangement includes a software license, the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. This ASU is effective for annual periods, including interim periods within those annual periods, beginning after December 15, 2015, and early adoption is permitted. The Company is currently evaluating the impact of adopting this guidance.

In August 2015, the FASB issued ASU No. 2015-14, Revenue From Contracts With Customers (Topic 606)." The amendments in this ASU defer the effective date of ASU 2014-09. Public business entities should apply the guidance in ASU 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. We are still evaluating the effect of the adoption of ASU 2014-09.

In September 2015, the FASB issued ASU 2015-16, "Simplifying the Accounting for Measurement -Period Adjustments." Changes to the accounting for measurement-period adjustments relate to business combinations. Currently, an acquiring entity is required to retrospectively adjust the balance sheet amounts of the acquiree recognized at the acquisition date with a corresponding adjustment to goodwill as a result of changes made to the balance sheet amounts of the acquiree. The measurement period is the period after the acquisition date during which the acquirer may adjust the balance sheet amounts recognized for a business combination (generally up to one year from the date of acquisition). The changes eliminate the requirement to make such retrospective adjustments, and, instead require the acquiring entity to record these adjustments in the reporting period they are determined. The new standard is effective for both public and private companies for periods beginning after December 15, 2015. The Company is currently evaluating the impact of adopting this guidance.

In January 2016, the FASB issued ASU 2016-01, which amends the guidance in U.S. GAAP on the classification and measurement of financial instruments. Changes to the current guidance primarily affect the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. In addition, the ASU clarifies guidance related to the valuation allowance assessment when recognizing deferred tax assets resulting from unrealized losses on available-for-sale debt securities. The new standard is effective for fiscal years and interim periods beginning after December 15, 2017, and upon adoption, an entity should apply the amendments by means of a cumulative-effect adjustment to the balance sheet at the beginning of the first reporting period in which the guidance is effective. Early adoption is not permitted except for the provision to record fair value changes for financial liabilities under the fair value option resulting from instrument-specific credit risk in other comprehensive income. The Company is currently evaluating the impact of adopting this guidance.

In February 2016, the FASB issued ASU No. 2016-02, "Leases (Topic 842)" ("ASU 2016-02"). ASU 2016-02 requires an entity to recognize assets and liabilities arising from a lease for both financing and operating leases. The ASU will also require new qualitative and quantitative disclosures to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, with early adoption permitted. The Company is currently evaluating the impact of adopting this guidance.

In March 2016, the FASB issued ASU 2016-09, "Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting". The amendments are effective for public companies for annual periods beginning after December 15, 2016, and interim periods within those annual periods. Several aspects of the accounting for share-based payment award transactions are simplified, including: (a) income tax consequences; (b) classification of awards as either equity or liabilities; and (c) classification on the statement of cash flows. The Company is currently in the process of evaluating the impact of the adoption on its financial statements.

Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the consolidated financial statements upon adoption.

NOTE 3 - OTHER PAYABLES

Other payables represent accrued charges to third parties service providers and are unsecured, interest free and to be settled within one month. As of December 31, 2014 and 2013, other payables were $32,000 and $0, respectively.

NOTE 4 - STOCKHOLDERS' EQUITY

There was 15,600 common stock issued and outstanding as of December 31, 2014 and 2013 with a par value of HK$1 (Honk Kong Dollar) per share. The subscription receivable of $2,013 represents the consideration for the common stock issued which was not received as of December 31, 2014 and 2013.

NOTE 5 - COMMITMENTS AND CONTINGENCIES

From time to time the Company may become a party to litigation matters involving claims against the Company. Management believes that it is adequately insured for its operations and there are no current matters that would have a material effect on the Company's financial position or results of operations.

The Company has no commitments or contingencies as of December 31, 2014 and 2013.

NOTE 6 - SUBSEQUENT EVENTS

Effective November 20, 2014, Yinfu Gold Corporation ("Yinfu") executed anagreement to acquire 100% of the shares and assets of the Company. Pursuant to the agreement, Yinfu has agreed to issue 800 million restricted common shares of Yinfu to the owners of the Company.

The various terms and conditions of the agreement have been fulfilled on January 28, 2015. As a result, the shares as referred to in the agreement made between Yinfu and the Company have been delivered on January 28, 2015.

EX-101.INS 7 elre-20150331.xml XBRL INSTANCE DOCUMENT 0001438461 2014-04-01 2015-03-31 0001438461 2016-07-08 0001438461 2015-03-31 0001438461 2014-03-31 0001438461 2013-04-01 2014-03-31 0001438461 2013-03-31 0001438461 2013-12-31 0001438461 us-gaap:CommonStockMember 2013-04-01 2014-03-31 0001438461 us-gaap:CommonStockMember 2014-04-01 2015-03-31 0001438461 us-gaap:CommonStockMember 2013-03-31 0001438461 us-gaap:CommonStockMember 2014-03-31 0001438461 us-gaap:CommonStockMember 2015-03-31 0001438461 us-gaap:AdditionalPaidInCapitalMember 2013-04-01 2014-03-31 0001438461 us-gaap:AdditionalPaidInCapitalMember 2014-04-01 2015-03-31 0001438461 us-gaap:AdditionalPaidInCapitalMember 2013-03-31 0001438461 us-gaap:AdditionalPaidInCapitalMember 2014-03-31 0001438461 us-gaap:AdditionalPaidInCapitalMember 2015-03-31 0001438461 elre:SubscriptionReceivableMember 2013-04-01 2014-03-31 0001438461 elre:SubscriptionReceivableMember 2014-04-01 2015-03-31 0001438461 elre:SubscriptionReceivableMember 2013-03-31 0001438461 elre:SubscriptionReceivableMember 2014-03-31 0001438461 elre:SubscriptionReceivableMember 2015-03-31 0001438461 us-gaap:RetainedEarningsMember 2013-04-01 2014-03-31 0001438461 us-gaap:RetainedEarningsMember 2014-04-01 2015-03-31 0001438461 us-gaap:RetainedEarningsMember 2013-03-31 0001438461 us-gaap:RetainedEarningsMember 2014-03-31 0001438461 us-gaap:RetainedEarningsMember 2015-03-31 0001438461 elre:FormerPresidentMember 2014-04-01 2015-03-31 0001438461 elre:MrJiangLibinrespectivelyMember 2014-04-01 2015-03-31 0001438461 elre:TheCompanyMember 2014-12-31 0001438461 elre:CEIMember 2014-12-31 0001438461 elre:TheCompanyMember 2014-04-01 2014-12-31 0001438461 elre:CEIMember 2014-04-01 2014-12-31 0001438461 us-gaap:CommonStockMember 2014-04-01 2015-01-28 0001438461 us-gaap:AdditionalPaidInCapitalMember 2014-04-01 2015-01-28 0001438461 us-gaap:RetainedEarningsMember 2014-04-01 2015-01-28 0001438461 2014-04-01 2015-01-28 0001438461 us-gaap:CommonStockMember 2015-01-28 0001438461 us-gaap:AdditionalPaidInCapitalMember 2015-01-28 0001438461 us-gaap:RetainedEarningsMember 2015-01-28 0001438461 2015-01-28 0001438461 us-gaap:RetainedEarningsMember 2014-01-01 2014-12-31 0001438461 2014-01-01 2014-12-31 0001438461 2014-12-31 0001438461 us-gaap:CommonStockMember 2013-12-31 0001438461 us-gaap:CommonStockMember 2014-12-31 0001438461 us-gaap:RetainedEarningsMember 2013-12-31 0001438461 us-gaap:RetainedEarningsMember 2014-12-31 0001438461 elre:CapitalDeficiencyMember 2013-12-31 0001438461 elre:CapitalDeficiencyMember 2014-12-31 0001438461 2014-09-30 iso4217:USD xbrli:shares iso4217:USD xbrli:shares YINFU GOLD CORP. 0001438461 10-K 2015-03-31 false --03-31 No No Yes FY 2015 991770362 Smaller Reporting Company

150075

151633

150075

151633

150001

1632

629771

580896

32000

629771

580896

32000

551115

534240

78656

46656

32000

150075

151633

-479696

800000

2191770

-797987

-2621020

-2013

-48433

-429263

-32000

-48433

-5208368

-32000

-2621020

-797987

3787335

-2013

2191770

800000

991770

3000000000

0.001

2191770362

800000000

2191770362

800000000

48433

45569

32000

48433

45569

32000

-48433

-45569

-32000

0.00

-2.05

833100090

800000000

191770362

15600

16507

487358

63757

-16433

1200000

(1) On February 6, 2015, the Company signed a Sale and Purchase Agreement to acquire 100% of the shares and assets of Eternal Fairy International Ltd., ("EFI"), a British Virgin Islands corporation. Pursuant to the Agreement, the Company agreed to issue 1,200,000,000 (1.2 billion) restricted common shares of the Company to the shareholders of EFI, which in turn owns Dongguan YouDai Financial Information Services Co., Ltd ("DYD"), a company incorporated in the PRC. DYD is a company that focuses on peer-to-peer ("P2P") lending services. DYD provides a platform that matches lenders directly with the borrowers and charges a commission fee. Through our P2P platform, lenders can earn higher returns compared to savings and investment products offered by banks, where borrowers can borrow money at lower interest rates.   The Company sought to acquire the entire share capital of EFI by the issuance of 1.2 billion new Common Shares on February 15, 2015 (the "Closing Date").   On or before February 28, 2015, EFI was to deliver to the Company, duly authorized, properly and fully executed documents in English, evidencing and confirming the sale of 100% of the shares of EFI and its assets specifically detailing the assets and an asset valuation by an independent valuator.   Effective September 22, 2015, the Company had executed a Deed of Termination and Mutual Release (the "Termination") between the Company and of EFI. The Termination canceled the Sale and Purchase Agreement to acquire 100% of the shares and assets of EFI reported via a Form 8-K dated February 6, 2015.   Pursuant to the original agreement the Company issued 1,200,000,000 (1.2 billion) restricted common shares of the Company to the owners of EFI. All shares issued under the terms of the agreement were held in escrow and have now been cancelled with the consent of all Parties and returned to treasury.   (2) Effective June 10, 2015, the Company accepted the resignation of Mr. Liu Jun from his position as President and a director of the Company.   Also effective June 10, 2015 the Company announced the appointment of Mr. Li Qiuyu as the Company's President and as its sole Director.   (3) Effective December 12, 2015, the Company accepted the resignation of Mr. Li Qiuyu from his position as President, CEO and as a director of the Company. Mr. Li Qiuyu has served on the Board since June 10, 2015.   Also effective December 12, 2015, the Company announced the appointment of Mr. Jiang Libin as the Company's President, Secretary, and Director, and announced the appointment of Mr. Zhang Hong as a Director.

The Company originally intended to be involved in the exploration of minerals in the People's Republic of China (the "PRC"). Based on management's analysis of the current operations, expected growth, and opportunities in the sector, during the year ended March 31, 2015, the Company has determined to discontinue operations related to the Company's subsidiary Element Resources International Limited, based in Hong Kong.   The following presents the financial information of the discontinued subsidiary of the Company, Element Resources International Limited.   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" id="hdcell" style="text-align: center">As of </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">As of</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">March 31, 2015</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">March 31, 2014</td> <td style="text-align: justify"> </td></tr> <tr> <td style="vertical-align: top; text-align: justify">Current Assets</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" id="ffcell" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Cash and cash equivalents</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Deposit paid</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">139,681</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Other receivables, net</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">10,320</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Total current assets</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">150,001</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">TOTAL ASSETS</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">150,001</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Current Liabilities</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Accounts payable and accrued liabilities</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify">$</td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify">$</td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Note payable - related party</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Total current liabilities</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">TOTAL LIABILITIES</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="6" style="text-align: center">For the Year Ended</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center">March 31,</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2015</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2014</td> <td style="text-align: justify"> </td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">REVENUE</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">General and administrative</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Other expenses</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Net income (loss)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> </table>

During the year ended March 31, 2015, Mr. Jiang Libin, appointed as the President and a director of the Company on December 12, 2015, had advanced the Company $63,757 for operating expenses. These advances have been formalized by non-interest bearing demand notes.   As of March 31, 2015, the Company owed $487,358 and $63,757 to Mr. Tsap Wai Ping, the former President of the Company (the Former President, resigned on October 31, 2014) and Mr. Jiang Libin respectively.   As of March 31, 2014, the Company owed $0 to the Former President and Mr. Jiang Libin.   On January 28, 2015, the Company issued 800 million restricted common shares of the Company to the stockholders and related parties of CEI in exchange of 15,600 shares of CEI's common stock, representing 100% of its issued and outstanding common stock.   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: left">Name and Address of Beneficial Owner</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" id="hdcell" style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center">Amount and Nature of Beneficial Ownership</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">Percentage of Class</td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: left"> Achievable Wisdom Limited Liu Rong Hua (Beneficial Owner) Room 609, Block B, RongChaoBinHai Mansion, HaiXiu Road, BaoAn Centre, Shenzhen, Guangdong, China</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td id="ffcell" style="vertical-align: bottom; width: 9%; text-align: right">468,750,000 (Indirect) </td> <td style="vertical-align: bottom; width: 1%; padding-bottom: 0.75pt"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">58.59% Common</td> <td style="width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: left"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: left"> Spread Rich Development Limited Zhang Dezhen (Beneficial Owner) Room 302, Unit 40, 13# Building, Shiquan Hydropower Plant, Shanxi, China</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">281,250,000 (Indirect) </td> <td style="vertical-align: bottom; padding-bottom: 0.75pt"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom"> 35.16% Common</td> <td style="text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: left"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: left"> Wang Zhixin Unit B, 5/F, CKK Commercial Centre 289 Hennessy Rd Wan Chai, Hong Kong</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">10,000,000 (Direct) </td> <td style="vertical-align: bottom; padding-bottom: 0.75pt"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom"> 1.25% Common</td> <td style="text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: left"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: left"> Zhang Bei Room 701, Unit 2, 3# Building, JianAn Company, North Street, Shiquan Country, Shanxi, China</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">10,000,000 (Direct)</td> <td style="vertical-align: bottom; padding-bottom: 0.75pt"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom"> 1.25% Common</td> <td style="text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: left"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: left"> Ma Ning Room 1504, Unit 2, 11#Building, ShenShiHuaCheng, 255 LianFengZhong Road, HaiShu District, Ningbo, Zhejiang, China</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">10,000,000 (Direct) </td> <td style="vertical-align: bottom; padding-bottom: 0.75pt"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom"> 1.25% Common</td> <td style="text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: left"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: left"> Liu Jun Room 609, Block B, RongChaoBinHai Mansion, HaiXiu Road, BaoAn Centre, Shenzhen, Guangdong, China</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">10,000,000 (Direct) </td> <td style="vertical-align: bottom; padding-bottom: 0.75pt"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom"> 1.25% Common</td> <td style="text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: left"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: left"> Chen Qiang Room 609, Block B, RongChaoBinHai Mansion, HaiXiu Road, BaoAn Centre, Shenzhen, Guangdong, China</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">10,000,000 (Direct) </td> <td style="vertical-align: bottom; padding-bottom: 0.75pt"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid"> 1.25% Common</td> <td style="text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: left"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: left">Total</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">800,000,000</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right"> </td> <td style="text-align: justify"> </td></tr> </table>   The first five persons in the above table were the only five stockholders of CEI prior to the reverse acquisition. Mr. Liu Jun and Mr. Chen Qiang were the consultants of CEI prior to the reverse acquisition.   Mr. Liu Jun is the former President and a former director of the Company who was appointed on November 12, 2014 and resigned on June 10, 2015. All other six persons were not related to the Company prior to the reverse acquisition. Mr. Chen Qiang is the Chief Administration Officer of the Company who was appointed on December 12, 2015 and resigned on May 31, 2016.

Common Stock   Effective December 8, 2014, the Company increased the authorized capital from 1,000,000,000 common shares to 3,000,000,000 common shares. Each common share entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the corporation is sought.   During the year ended March 31, 2015, the Company:   <table cellspacing="0" cellpadding="0" style="width: 100%; font-size-adjust: none; font-stretch: normal"> <tr> <td style="vertical-align: top; width: 45px"> </td> <td style="vertical-align: top; width: 45px; font: 12pt Times New Roman, Times, Serif; text-align: justify">(1) </td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">On January 28, 2015, issued 800 million restricted common shares of the Company to the stockholders of CEI in exchange of 15,600 shares of CEI's common stock, representing 100% of its issued and outstanding common stock. As a result of the reverse acquisition accounting, these shares issued to the former CEI stockholders are treated as being outstanding from the date of issuance of the CEI shares.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr> <td style="vertical-align: top"> </td> <td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: justify">(2) </td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">Issued 1.2 billion restricted common shares of the Company to the owners of EFI for acquiring 100% ownership of EFI. The 1.2 billion restricted common shares were held in escrow, and were cancelled on September 22, 2015.</td></tr> </table>   As of March 31, 2015, the Company has 2,191,770,362 shares of common stock issued, of which the 1,200,000,000 restricted common shares were held in escrow. As of March 31, 2014, the Company has 800,000,000 shares of common stock issued and outstanding.   The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding.

The Company's financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not established an ongoing source of revenues sufficient to cover its operating cost, and requires additional capital to commence its operating plan. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. These factors raise substantial doubt about its ability to continue as a going concern.   In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management's plan to obtain such resources for the Company include: sales of equity instruments; traditional financing, such as loans; and obtaining capital from management and significant stockholders sufficient to meet its minimal operating expenses. However, management cannot provide any assurance that the Company will be successful in accomplishing any of its plans.   There is no assurance that the Company will be able to obtain sufficient additional funds when needed or that such funds, if available, will be obtainable on terms satisfactory to the Company. In addition, profitability will ultimately depend upon the level of revenues received from business operations. However, there is no assurance that the Company will attain profitability. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Basis of Presentation   The financial statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC"). The financial statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles ("GAAP") of the United States and presented in US dollars.   Principles of Consolidation   For March 31, 2015, the consolidated financial statements of the Company include the accounts of the Company and its wholly owned subsidiaries, Element Resources International Limited ("Element Resources") incorporated in Hong Kong and CEI. All significant intercompany balances and transactions have been eliminated in consolidation. Prior to January 28, 2015, the financial statements presented are those of CEI.   Use of Estimates   The preparation of 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 disclosure of contingent assets and liabilities at the date of the financial statements. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments.   Discontinued Operations   The Company follows ASC 205-20, "Discontinued Operations," to report for disposed or discontinued operations.   Cash and Cash Equivalents   Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value.   Foreign Currency Translation and Re-measurement   In accordance with ASC 830, "Foreign Currency Matters", the Company's foreign operations whose functional currency is not the U.S. dollar, the assets and liabilities aretranslated into U.S. dollars at current exchange rates. Resulting translation adjustments are reflected as other comprehensive income (loss) in stockholders' equity. Revenue and expenses are translated at average exchange rates for the period. Transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are charged to operations as incurred. The Company did not have any significant foreign currency translations for the years ended March 31, 2015 and 2014   Concentrations of Credit Risk   The Company's financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables that it will likely incur in the near future. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company's management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.   Financial Instruments   The Company follows ASC 820, "Fair Value Measurements and Disclosures," which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:   Level 1   Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.   Level 2   Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.   Level 3   Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.   Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of March 31, 2015. The carrying values of our financial instruments, including, cash and cash equivalents; accounts payable and accrued expenses; and loans and notes payable approximate their fair values due to the short-term maturities of these financial instruments.   Business Combinations   In accordance with ASC 805-10, "Business Combinations", the Company accounts for all business combinations using the acquisition method of accounting. Under this method, assets and liabilities, including any remaining noncontrolling interests, are recognized at fair value at the date of acquisition. The excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and noncontrolling interests is recognized as goodwill. Certain adjustments to the assessed fair values of the assets, liabilities, or noncontrolling interests made subsequent to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments subsequent to the measurement period are recorded in income. Any cost or equity method interest that the Company holds in the acquired company prior to the acquisition is re-measured to fair value at acquisition with a resulting gain or loss recognized in income for the difference between fair value and the existing book value. Results of operations of the acquired entity are included in the Company's results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets.   Deferred Income Taxes and Valuation Allowance   The Company accounts for income taxes under ASC 740, "Income Taxes." Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred tax assets or liabilities were recognized as at March 31, 2015 and 2014.   Net Loss Per Share of Common Stock   The Company has adopted ASC Topic 260, "Earnings per Share," ("EPS") which requires presentation of basic EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation. In the accompanying financial statements, basic earnings (loss) per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period.   The following table sets forth the computation of basic earnings per share, for the years ended March 31, 2015 and 2014:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="6" id="hdcell" style="border-bottom: black 1pt solid; text-align: center">Year Ended March 31,</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2015</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2014</td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Net income (loss) </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td id="ffcell" style="vertical-align: bottom; width: 9%; text-align: right">(48,433</td> <td style="vertical-align: bottom; width: 1%; text-align: justify">)</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Weighted average number of common shares outstanding - basic and diluted</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">833,100,090</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">800,000,000</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Net income (loss) per common share - basic and diluted</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">(0.00</td> <td style="vertical-align: bottom; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">0.00</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> </table>   Commitments and Contingencies   The Company follows ASC 450-20, "Loss Contingencies," to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. There were no commitments or contingencies as of March 31, 2015 and 2014.   Advertising Costs   The Company follows ASC 720, "Advertising Costs," and expenses costs as incurred. No advertising costs were incurred for the years ended March 31, 2015 and 2014.   Related Parties   The Company follows ASC 850, "Related Party Disclosures," for the identification of related parties and disclosure of related party transactions. See note 5.   Revenue Recognition   The Company will recognize revenue from the sale of products and services in accordance with ASC 605, "Revenue Recognition." However, the Company will recognize revenue only when all of the following criteria have been met:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr> <td style="vertical-align: top; width: 45px"> </td> <td style="vertical-align: top; width: 45px; text-align: justify">i) </td> <td style="text-align: justify">Persuasive evidence for an agreement exists;</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr> <td style="vertical-align: top"> </td> <td style="vertical-align: top; text-align: justify">ii) </td> <td style="text-align: justify">Service has been provided;</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr> <td style="vertical-align: top"> </td> <td style="vertical-align: top; text-align: justify">iii) </td> <td style="text-align: justify">The fee is fixed or determinable; and,</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr> <td style="vertical-align: top"> </td> <td style="vertical-align: top; text-align: justify">iv) </td> <td style="text-align: justify">Collection is reasonably assured.</td></tr> </table>   Recent Accounting Pronouncements   In May 2014 and again in August 2015, the Financial Accounting Standards Board issued amended accounting guidance on revenue recognition that will be applied to all contracts with customers. The objective of the new guidance is to improve comparability of revenue recognition practices across entities and to provide more useful information to users of financial statements through improved disclosure requirements. This guidance is effective for annual and interim periods beginning in 2019. Early adoption is permitted, but only beginning in 2018. The Company is currently assessing the impact of adoption on its consolidated financial statements.   Management has considered all recent accounting pronouncements issued since the last audit of our financial statements. The Company's management believes that these recent pronouncements will not have a material effect on the Company's financial statements.

Yinfu Gold Corporation (the "Company") is a Wyoming corporation incorporated on September 1, 2005 under the name Ace Lock and Security, Inc. with an established a fiscal year end of March 31. On March 5, 2007, we filed a Certificate of Amendment with the Wyoming Secretary of State to change our name to Element92 Resources Corp. and increased our authorized capital to 1,000,000,000 common shares. On August 16, 2010 the Company filed an amendment with the State of Wyoming changing its name from Element92 resources Corp. to Yinfu Gold Corporation and on November 18, 2010, the Company received a notification from the Financial Industry Regulatory Authority ("FINRA") that the Company's change of name to Yinfu Gold Corporation was posted as effective with FINRA. The Company was established as an exploration stage company engaged in the search for commercially viable minerals.   We no longer pursue opportunities related to the exploration of minerals. Our name change to Yinfu Gold Corporation, as filed with the State of Wyoming on November 18, 2010, signified that we have commenced working toward a major change in our business plan and business model.   Effective November 20, 2014, the Company executed a Sale and Purchase Agreement (the "Agreement") to acquire 100% of the shares and assets of China Enterprise Overseas Investment & Finance Group Limited ("CEI"), a British Virgin Islands corporation. Pursuant to the Agreement, the Company has agreed to issue 800 million restricted common shares of the Company to the owners of CEI.   Dahua Online Shopping Mall (http://www.dahuacheng.com) is an online shopping platform in the China market with two mainstream e-commerce models: business to business (B2B) and business to consumer (B2C). There are over 3,000 suppliers all over the China to provide an online listing of millions of commodities. The real-time payment system of Dahua is convenient, safe and fast.   Dahua Online Shopping Mall has registered 31 million members as of November 17, 2014.   Pursuant to the Agreement, on or before January 1, 2015, CEI was to deliver to the Company, duly authorized, properly and fully executed documents in English, evidencing and confirming the sale of 100% of the shares of CEI and its assets, specifically detailing the assets and an asset valuation by a third-party valuator. The valuation report was received by the Company on January 28, 2015.   Additionally, the Agreement stated that both parties agreed that all shares issued, pursuant to the terms and conditions of the agreement, were to be issued as soon as practicable following the signing of the agreement, but all shares so issued were to be held in escrow until all terms and conditions are met.   The various terms and conditions of the Agreement were fulfilled on January 28, 2015, therefore, the share certificates representing the shares have been issued in the names of the CEI shareholders and the Agreement between the Company and CEI was closed on January 28, 2015.

The following table sets forth the computation of basic earnings per share, for the years ended March 31, 2015 and 2014:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td> <td style="text-align: justify"> </td> <td colspan="6" id="hdcell" style="border-bottom: black 1pt solid; text-align: center">Year Ended March 31,</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2015</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2014</td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: left">Net income (loss) </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td id="ffcell" style="vertical-align: bottom; width: 9%; text-align: right">(48,433</td> <td style="vertical-align: bottom; width: 1%; text-align: justify">)</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: left"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: left">Weighted average number of common shares outstanding - basic and diluted</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">833,100,090</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">800,000,000</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: left"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: left">Net income (loss) per common share - basic and diluted</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">(0.00</td> <td style="vertical-align: bottom; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">0.00</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> </table>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" id="hdcell" style="text-align: center">As of </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">As of</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">March 31, 2015</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">March 31, 2014</td> <td style="text-align: justify"> </td></tr> <tr> <td style="vertical-align: top; text-align: justify">Current Assets</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" id="ffcell" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Cash and cash equivalents</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Deposit paid</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">139,681</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Other receivables, net</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">10,320</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Total current assets</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">150,001</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">TOTAL ASSETS</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">150,001</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Current Liabilities</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Accounts payable and accrued liabilities</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify">$</td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify">$</td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Note payable - related party</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Total current liabilities</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">TOTAL LIABILITIES</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> </table>

-16433

-32000

Effective November 20, 2014, the Company executed the Agreement to acquire 100% of the shares and assets of CEI. Pursuant to the Agreement, the Company has agreed to issue 800 million restricted common shares of the Company to the owners of CEI.   The various terms and conditions of the Agreement have been fulfilled on January 28, 2015. As a result, the shares as referred to in the Agreement made between the Company and CEI were delivered on January 28, 2015.   For financial reporting purposes, the Agreement represented a "reverse merger", and CEI is deemed to be the accounting acquirer in the transaction. The Agreement is being accounted for as a reverse merger and recapitalization. CEI is the acquirer for financial reporting purposes, and the Company is the acquired company. The consummation of this reverse acquisition resulted in a change of control. Accordingly, the historical financial statements prior to the acquisition are those of the accounting acquirer, CEI and have been prepared to give retroactive effect to the reverse acquisition completed on January 28, 2015, and represent the operations of CEI. The consolidated financial statements after the acquisition date, January 28, 2015 include the balance sheets of both companies at historical cost, the historical results of CEI and the results of the Company from the acquisition date. All share and per share information in the accompanying consolidated financial statements and footnotes has been retroactively restated to reflect the recapitalization.   The statement of financial position of the Company and CEI immediately before the business combination on January 28, 2015: <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="6">     January 28, 2015 (immediately before the business combination)</td> <td colspan="2" style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">The Company</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">CEI</td> <td colspan="2" style="text-align: justify"> </td></tr> <tr> <td colspan="9" style="vertical-align: top; text-align: center">ASSETS</td> <td> </td></tr> <tr> <td style="vertical-align: top; text-align: justify">Current Assets</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="vertical-align: bottom; text-align: right"> </td> <td colspan="2" style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-left: 17.3pt; text-align: justify">Cash and cash equivalents</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify">$</td> <td style="vertical-align: bottom; text-align: right">1,632</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify">$</td> <td style="vertical-align: bottom; text-align: right">-</td> <td colspan="2" style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-left: 17.3pt; text-align: justify">Current assets from discontinued operations</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">150,001</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">-</td> <td colspan="2" style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-left: 17.3pt; text-align: justify">Total current assets</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">151,633</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">-</td> <td colspan="2" style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">TOTAL ASSETS</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: justify">$</td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: right">151,633</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: justify">$</td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: right">-</td> <td colspan="2" style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td colspan="2" style="vertical-align: bottom; text-align: justify"> </td></tr> <tr> <td colspan="9" style="vertical-align: top; background-color: white; text-align: center">LIABILITIES AND STOCKHOLDERS' EQUITY</td> <td> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">LIABILITIES</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td colspan="2" style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Current Liabilities</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td colspan="2" style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-left: 17.3pt; text-align: justify">Accounts payable and accrued liabilities</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify">$</td> <td style="vertical-align: bottom; text-align: right">46,656</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify">$</td> <td style="vertical-align: bottom; text-align: right">32,000</td> <td colspan="2" style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-left: 17.3pt; text-align: justify">Note payable - related party</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">534,240</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">-</td> <td colspan="2" style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-left: 17.3pt; text-align: justify">Total current liabilities</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">580,896</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">32,000</td> <td colspan="2" style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">TOTAL LIABILITIES</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">580,896</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">32,000</td> <td colspan="2" style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td colspan="2" style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">STOCKHOLDERS' EQUITY</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td colspan="2" style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-left: 17.3pt; text-align: justify">Common stock, 3,000,000,000 shares authorized; par value $0.001, 991,770,362 shares issued</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">991,770</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td colspan="2" style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-left: 17.3pt; text-align: justify">Common stock, 50,000 shares authorized; par value $0.129, 15,600 shares issued and outstanding</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">2,013</td> <td colspan="2" style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-left: 17.3pt; text-align: justify">Additional paid-in capital</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">3,787,335</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">(2,013</td> <td colspan="2" style="vertical-align: bottom; text-align: justify">)</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-left: 17.3pt; text-align: justify">Accumulated deficit</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">(5,208,368</td> <td style="vertical-align: bottom; padding-bottom: 0.6pt; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">(32,000</td> <td colspan="2" style="vertical-align: bottom; padding-bottom: 0.6pt; text-align: justify">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-left: 34.55pt; text-align: justify">Total Stockholders' Equity</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">(429,263</td> <td style="vertical-align: bottom; padding-bottom: 0.6pt; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">(32,000</td> <td colspan="2" style="vertical-align: bottom; padding-bottom: 0.6pt; text-align: justify">)</td></tr> <tr style="background-color: white"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td colspan="2" style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: justify">$</td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: right">151,633</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: justify">$</td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: right">-</td> <td colspan="2" style="vertical-align: bottom; text-align: justify"> </td></tr> </table>     The statement of operations of the Company and CEI immediately before the business combination:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center">For the Nine Months Ended December 31, 2014</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">The Company</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">CEI</td> <td style="text-align: justify"> </td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Revenue</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">OPERATING EXPENSES</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-left: 22.5pt; text-align: justify">Professional fees</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">45,569</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">32,000</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-left: 22.5pt; text-align: justify">Total Operating Expenses</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">45,569</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">32,000</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Net loss from operations</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">(45,569</td> <td style="vertical-align: bottom; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">(32,000</td> <td style="vertical-align: bottom; text-align: justify">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Other Income and Expense</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-left: 22.5pt; text-align: justify">Provision for income taxes</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Loss from Continued Operations</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">(45,569</td> <td style="vertical-align: bottom; padding-bottom: 2.25pt; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">(32,000</td> <td style="vertical-align: bottom; padding-bottom: 2.25pt; text-align: justify">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Income (Loss) from Discontinued Operations</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Net Loss</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">(45,569</td> <td style="vertical-align: bottom; padding-bottom: 2.25pt; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">(32,000</td> <td style="vertical-align: bottom; padding-bottom: 2.25pt; text-align: justify">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Basic and diluted loss per common share</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">(0.00</td> <td style="vertical-align: bottom; padding-bottom: 2.25pt; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">(2.05</td> <td style="vertical-align: bottom; padding-bottom: 2.25pt; text-align: justify">)</td></tr> <tr style="background-color: white"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Weighted average number of common shares outstanding - basic and diluted</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">191,770,362</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">15,600</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> </table>   No significant transactions occurred from December 31, 2014 to January 28, 2015.   Statement of Stockholders' Equity of the Company, from April 1, 2014 to January 28, 2015   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center">Common Stock</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify; padding-bottom: 1pt">   </td> <td style="text-align: justify; padding-bottom: 1pt">   </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of shares</td> <td style="text-align: justify; padding-bottom: 1pt">   </td> <td style="text-align: justify; padding-bottom: 1pt">   </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">  Par Value</td> <td style="text-align: justify; padding-bottom: 1pt">   </td> <td style="text-align: justify; padding-bottom: 1pt">   </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Additional Paid-in capital</td> <td style="text-align: justify; padding-bottom: 1pt">   </td> <td style="text-align: justify; padding-bottom: 1pt">   </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Accumulated deficit</td> <td style="text-align: justify; padding-bottom: 1pt">   </td> <td style="text-align: justify; padding-bottom: 1pt">   </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">  Total</td> <td style="text-align: justify; padding-bottom: 1pt">   </td> </tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Balance as of March 31, 2014</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">191,770,362</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">191,770</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">4,587,335</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">(5,162,799</td> <td style="vertical-align: bottom; width: 1%; text-align: justify">)</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">(383,694</td> <td style="vertical-align: bottom; width: 1%; text-align: justify">)</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Issued for acquisition of CEI, on January 28, 2015</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">800,000,000</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">800,000</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">(800,000</td> <td style="vertical-align: bottom; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Net lossfor the period</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">(45,569</td> <td style="vertical-align: bottom; padding-bottom: 0.75pt; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">(45,569</td> <td style="vertical-align: bottom; padding-bottom: 0.75pt; text-align: justify">)</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Balance as of January28, 2015</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">991,770,362</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">991,770</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">3,787,335</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">(5,208,368</td> <td style="vertical-align: bottom; padding-bottom: 2.25pt; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">(429,263</td> <td style="vertical-align: bottom; padding-bottom: 2.25pt; text-align: justify">)</td></tr> </table>   Statement of Stockholders' Equity of CEI, for the year ended December 31, 2014   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center">Common Stock</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify; padding-bottom: 1pt">   </td> <td style="text-align: justify; padding-bottom: 1pt">   </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of Shares</td> <td style="text-align: justify; padding-bottom: 1pt">   </td> <td style="text-align: justify; padding-bottom: 1pt">   </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">  Par Value</td> <td style="text-align: justify; padding-bottom: 1pt">   </td> <td style="text-align: justify; padding-bottom: 1pt">   </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Capital Deficiency</td> <td style="text-align: justify; padding-bottom: 1pt">   </td> <td style="text-align: justify; padding-bottom: 1pt">   </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Accumulated Deficit</td> <td style="text-align: justify; padding-bottom: 1pt">   </td> <td style="text-align: justify; padding-bottom: 1pt">   </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">  Total</td> <td style="text-align: justify; padding-bottom: 1pt">   </td> </tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Balance as of December 31, 2013</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">15,600</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">2,013</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">(2,013</td> <td style="vertical-align: bottom; width: 1%; text-align: justify">)</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$ </td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$ </td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Net lossfor the year</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">(32,000</td> <td style="vertical-align: bottom; padding-bottom: 0.75pt; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">(32,000</td> <td style="vertical-align: bottom; padding-bottom: 0.75pt; text-align: justify">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Balance as of December 31, 2014</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">15,600</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">2,013</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">(2,013</td> <td style="vertical-align: bottom; padding-bottom: 2.25pt; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">(32,000</td> <td style="vertical-align: bottom; padding-bottom: 2.25pt; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">(32,000</td> <td style="vertical-align: bottom; padding-bottom: 2.25pt; text-align: justify">)</td></tr> </table>   No significant transactions occurred from December 31, 2014 to January 28, 2015.

2013

-48433

-45569

-32000

800000000

2191770362

191770362 -431263 191770 -623033

1200000000

1200000

-1200000

The financial statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC"). The financial statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles ("GAAP") of the United States and presented in US dollars.

For March 31, 2015, the consolidated financial statements of the Company include the accounts of the Company and its wholly owned subsidiaries, Element Resources International Limited ("Element Resources") incorporated in Hong Kong and CEI. All significant intercompany balances and transactions have been eliminated in consolidation. Prior to January 28, 2015, the financial statements presented are those of CEI.

The preparation of 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 disclosure of contingent assets and liabilities at the date of the financial statements. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments.

The Company follows ASC 205-20, "Discontinued Operations," to report for disposed or discontinued operations.

Cash and cash equivalents include cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value.

In accordance with ASC 830, "Foreign Currency Matters", the Company's foreign operations whose functional currency is not the U.S. dollar, the assets and liabilities aretranslated into U.S. dollars at current exchange rates. Resulting translation adjustments are reflected as other comprehensive income (loss) in stockholders' equity. Revenue and expenses are translated at average exchange rates for the period. Transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are charged to operations as incurred. The Company did not have any significant foreign currency translations for the years ended March 31, 2015 and 2014.

The Company's financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables that it will likely incur in the near future. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company's management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.

The Company follows ASC 820, "Fair Value Measurements and Disclosures," which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:   Level 1   Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.   Level 2   Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.   Level 3   Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.   Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of March 31, 2015. The carrying values of our financial instruments, including, cash and cash equivalents; accounts payable and accrued expenses; and loans and notes payable approximate their fair values due to the short-term maturities of these financial instruments.

In accordance with ASC 805-10, "Business Combinations", the Company accounts for all business combinations using the acquisition method of accounting. Under this method, assets and liabilities, including any remaining noncontrolling interests, are recognized at fair value at the date of acquisition. The excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and noncontrolling interests is recognized as goodwill. Certain adjustments to the assessed fair values of the assets, liabilities, or noncontrolling interests made subsequent to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments subsequent to the measurement period are recorded in income. Any cost or equity method interest that the Company holds in the acquired company prior to the acquisition is re-measured to fair value at acquisition with a resulting gain or loss recognized in income for the difference between fair value and the existing book value. Results of operations of the acquired entity are included in the Company's results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets.

The Company accounts for income taxes under ASC 740, "Income Taxes." Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred tax assets or liabilities were recognized as at March 31, 2015 and 2014.

The Company has adopted ASC Topic 260, "Earnings per Share," ("EPS") which requires presentation of basic EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation. In the accompanying financial statements, basic earnings (loss) per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period.   The following table sets forth the computation of basic earnings per share, for the years ended March 31, 2015 and 2014:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="6" id="hdcell" style="border-bottom: black 1pt solid; text-align: center">Year Ended March 31,</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2015</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2014</td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Net income (loss) </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td id="ffcell" style="vertical-align: bottom; width: 9%; text-align: right">(48,433</td> <td style="vertical-align: bottom; width: 1%; text-align: justify">)</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Weighted average number of common shares outstanding - basic and diluted</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">833,100,090</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">800,000,000</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Net income (loss) per common share - basic and diluted</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">(0.00</td> <td style="vertical-align: bottom; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: justify">$</td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">0.00</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> </table>

The Company follows ASC 450-20, "Loss Contingencies," to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. There were no commitments or contingencies as of March 31, 2015 and 2014.

The Company follows ASC 720, "Advertising Costs," and expenses costs as incurred. No advertising costs were incurred for the years ended March 31, 2015 and 2014.

The Company follows ASC 850, "Related Party Disclosures," for the identification of related parties and disclosure of related party transactions. See note 5.

The Company will recognize revenue from the sale of products and services in accordance with ASC 605, "Revenue Recognition." However, the Company will recognize revenue only when all of the following criteria have been met:   <table cellspacing="0" cellpadding="0" style="width: 100%; font-size-adjust: none; font-stretch: normal"> <tr> <td style="vertical-align: top; width: 45px"> </td> <td style="vertical-align: top; width: 45px; font: 12pt Times New Roman, Times, Serif; text-align: justify">i) </td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">Persuasive evidence for an agreement exists;</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr> <td style="vertical-align: top"> </td> <td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: justify">ii) </td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">Service has been provided;</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr> <td style="vertical-align: top"> </td> <td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: justify">iii) </td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">The fee is fixed or determinable; and,</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr> <td style="vertical-align: top"> </td> <td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: justify">iv) </td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">Collection is reasonably assured.</td></tr> </table>

In May 2014 and again in August 2015, the Financial Accounting Standards Board issued amended accounting guidance on revenue recognition that will be applied to all contracts with customers. The objective of the new guidance is to improve comparability of revenue recognition practices across entities and to provide more useful information to users of financial statements through improved disclosure requirements. This guidance is effective for annual and interim periods beginning in 2019. Early adoption is permitted, but only beginning in 2018. The Company is currently assessing the impact of adoption on its consolidated financial statements.   Management has considered all recent accounting pronouncements issued since the last audit of our financial statements. The Company's management believes that these recent pronouncements will not have a material effect on the Company's financial statements.

63757

139681

10320

150001

2013

-45569

-32000

-383694

191770

4587335

-5162799

991770

3787335

-5208368

-429263

-32000

2013

-32000

-2013

191770362

991770362

15600

800000 -800000 800000000

-45569

-32000

The statement of financial position of the Company and CEI immediately before the business combination on January 28, 2015:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="6">     January 28, 2015 (immediately before the business combination)</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">The Company</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">CEI</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td colspan="9" style="text-align: center">ASSETS</td></tr> <tr> <td style="vertical-align: top; text-align: justify">Current Assets</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-left: 17.3pt; text-align: justify">Cash and cash equivalents</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">1,632</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-left: 17.3pt; text-align: justify">Current assets from discontinued operations</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">150,001</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-left: 17.3pt; text-align: justify">Total current assets</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">151,633</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">TOTAL ASSETS</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: justify">$</td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: right">151,633</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: justify">$</td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="vertical-align: top; background-color: white"> <td colspan="9" style="text-align: center">LIABILITIES AND STOCKHOLDERS' EQUITY</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">LIABILITIES</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Current Liabilities</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-left: 17.3pt; text-align: justify">Accounts payable and accrued liabilities</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify">$</td> <td style="vertical-align: bottom; text-align: right">46,656</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify">$</td> <td style="vertical-align: bottom; text-align: right">32,000</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-left: 17.3pt; text-align: justify">Note payable - related party</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">534,240</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-left: 17.3pt; text-align: justify">Total current liabilities</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">580,896</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">32,000</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">TOTAL LIABILITIES</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">580,896</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">32,000</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">STOCKHOLDERS' EQUITY</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-left: 17.3pt; text-align: justify">Common stock, 3,000,000,000 shares authorized; par value $0.001, 991,770,362 shares issued</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">991,770</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-left: 17.3pt; text-align: justify">Common stock, 50,000 shares authorized; par value $0.129, 15,600 shares issued and outstanding</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">2,013</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-left: 17.3pt; text-align: justify">Additional paid-in capital</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">3,787,335</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">(2,013</td> <td style="vertical-align: bottom; text-align: justify">)</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-left: 17.3pt; text-align: justify">Accumulated deficit</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">(5,208,368</td> <td style="vertical-align: bottom; padding-bottom: 0.6pt; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">(32,000</td> <td style="vertical-align: bottom; padding-bottom: 0.6pt; text-align: justify">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-left: 34.55pt; text-align: justify">Total Stockholders' Equity</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">(429,263</td> <td style="vertical-align: bottom; padding-bottom: 0.6pt; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">(32,000</td> <td style="vertical-align: bottom; padding-bottom: 0.6pt; text-align: justify">)</td></tr> <tr style="background-color: white"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: justify">$</td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: right">151,633</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: justify">$</td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> </table>   The statement of operations of the Company and CEI immediately before the business combination:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center">For the Nine Months Ended December 31, 2014</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">The Company</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">CEI</td> <td style="text-align: justify"> </td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Revenue</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">OPERATING EXPENSES</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; padding-left: 17.3pt; text-align: justify">Professional fees</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">45,569</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">32,000</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-left: 17.3pt; text-align: justify">Total Operating Expenses</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">45,569</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">32,000</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Net loss from operations</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">(45,569</td> <td style="vertical-align: bottom; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">(32,000</td> <td style="vertical-align: bottom; text-align: justify">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Other Income and Expense</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; padding-left: 17.3pt; text-align: justify">Provision for income taxes</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Loss from Continued Operations</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">(45,569</td> <td style="vertical-align: bottom; padding-bottom: 1.75pt; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">(32,000</td> <td style="vertical-align: bottom; padding-bottom: 1.75pt; text-align: justify">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Income (Loss) from Discontinued Operations</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Net Loss</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: justify">$</td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: right">(45,569</td> <td style="vertical-align: bottom; padding-bottom: 1.75pt; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: justify">$</td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: right">(32,000</td> <td style="vertical-align: bottom; padding-bottom: 1.75pt; text-align: justify">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Basic and diluted loss per common share</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: justify">$</td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: right">(0.00</td> <td style="vertical-align: bottom; padding-bottom: 1.75pt; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: justify">$</td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: right">(2.05</td> <td style="vertical-align: bottom; padding-bottom: 1.75pt; text-align: justify">)</td></tr> <tr style="background-color: white"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Weighted average number of common shares outstanding - basic and diluted</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: right">191,770,362</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: right">15,600</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> </table>   Statement of Stockholders' Equity of the Company, from April 1, 2014 to January 28, 2015   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center">Common Stock</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">Number</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">Additional</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">Accumulated</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Of shares</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Par Value</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Paid-in capital</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">deficit</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Total</td> <td style="text-align: justify"> </td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Balance as of March 31, 2014</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">191,770,362</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">191,770</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">4,587,335</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">(5,162,799</td> <td style="vertical-align: bottom; width: 1%; text-align: justify">)</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">(383,694</td> <td style="vertical-align: bottom; width: 1%; text-align: justify">)</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Issued for acquisition of CEI, on January 28, 2015</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">800,000,000</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">800,000</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">(800,000</td> <td style="vertical-align: bottom; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Net loss for the period</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">(45,569</td> <td style="vertical-align: bottom; padding-bottom: 0.6pt; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">(45,569</td> <td style="vertical-align: bottom; padding-bottom: 0.6pt; text-align: justify">)</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Balance as of January28, 2015</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: right">991,770,362</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: right">991,770</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: right">3,787,335</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: right">(5,208,368</td> <td style="vertical-align: bottom; padding-bottom: 1.75pt; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: right">(429,263</td> <td style="vertical-align: bottom; padding-bottom: 1.75pt; text-align: justify">)</td></tr> </table>   Statement of Stockholders' Equity of CEI, for the year ended December 31, 2014   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center">Common Stock</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">Number</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center"> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">Capital</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">Accumulated</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">of Shares</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Par Value</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Deficiency</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Deficit</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Total</td> <td style="text-align: justify"> </td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Balance as of December 31, 2013</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">15,600</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">2,013</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">(2,013</td> <td style="vertical-align: bottom; width: 1%; text-align: justify">)</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$ </td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$ </td> <td style="vertical-align: bottom; width: 9%; text-align: right">-</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Net loss for the year</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">(32,000</td> <td style="vertical-align: bottom; padding-bottom: 0.6pt; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right">(32,000</td> <td style="vertical-align: bottom; padding-bottom: 0.6pt; text-align: justify">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Balance as of December 31, 2014</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: right">15,600</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: right">2,013</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: right">(2,013</td> <td style="vertical-align: bottom; padding-bottom: 1.75pt; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: right">(32,000</td> <td style="vertical-align: bottom; padding-bottom: 1.75pt; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: right">(32,000</td> <td style="vertical-align: bottom; padding-bottom: 1.75pt; text-align: justify">)</td></tr> </table>

13526157 "EFI" stands for Eternal Fairy International Ltd., a British Virgin Islands corporation. This abbreviation applies to the consolidated financial statements and the notes to the consolidated financial statements.

EX-101.SCH 8 elre-20150331.xsd XBRL TAXONOMY EXTENSION SCHEMA 00000001 - Document - Document and Entity Information link:presentationLink link:calculationLink link:definitionLink 00000002 - Statement - CONSOLIDATED BALANCE SHEETS link:presentationLink link:calculationLink link:definitionLink 00000003 - Statement - CONSOLIDATED BALANCE SHEETS (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 00000004 - Statement - CONSOLIDATED STATEMENTS OF OPERATIONS link:presentationLink link:calculationLink link:definitionLink 00000005 - Statement - CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY link:presentationLink link:calculationLink link:definitionLink 00000006 - Statement - CONSOLIDATED STATEMENTS OF CASH FLOWS link:presentationLink link:calculationLink link:definitionLink 00000007 - Disclosure - ORGANIZATION AND DESCRIPTION OF BUSINESS link:presentationLink link:calculationLink link:definitionLink 00000008 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES link:presentationLink link:calculationLink link:definitionLink 00000009 - Disclosure - GOING CONCERN link:presentationLink link:calculationLink link:definitionLink 00000010 - Disclosure - STOCKHOLDERS' EQUITY (DEFICIT) link:presentationLink link:calculationLink link:definitionLink 00000011 - Disclosure - RELATED PARTY TRANSACTIONS link:presentationLink link:calculationLink link:definitionLink 00000012 - Disclosure - DISCONTINUED OPERATIONS link:presentationLink link:calculationLink link:definitionLink 00000013 - Disclosure - BUSINESS COMBINATION link:presentationLink link:calculationLink link:definitionLink 00000014 - Disclosure - SUBSEQUENT EVENTS link:presentationLink link:calculationLink link:definitionLink 00000015 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) link:presentationLink link:calculationLink link:definitionLink 00000016 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) link:presentationLink link:calculationLink link:definitionLink 00000017 - Disclosure - DISCONTINUED OPERATIONS (Tables) link:presentationLink link:calculationLink link:definitionLink 00000018 - Disclosure - BUSINESS COMBINATION (Tables) link:presentationLink link:calculationLink link:definitionLink 00000019 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) link:presentationLink link:calculationLink link:definitionLink 00000020 - Disclosure - EQUITY (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000021 - Disclosure - RELATED PARTY TRANSACTIONS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000022 - Disclosure - DISCONTINUED OPERATIONS (Details) link:presentationLink link:calculationLink link:definitionLink 00000023 - Disclosure - DISCONTINUED OPERATIONS (Details 1) link:presentationLink link:calculationLink link:definitionLink 00000024 - Disclosure - BUSINESS COMBINATION (Details) link:presentationLink link:calculationLink link:definitionLink 00000025 - Disclosure - BUSINESS COMBINATION (Details 1) link:presentationLink link:calculationLink link:definitionLink 00000026 - Disclosure - BUSINESS COMBINATION (Details 2) link:presentationLink link:calculationLink link:definitionLink EX-101.CAL 9 elre-20150331_cal.xml XBRL TAXONOMY EXTENSION CALCULATION LINKBASE EX-101.DEF 10 elre-20150331_def.xml XBRL TAXONOMY EXTENSION DEFINITION LINKBASE EX-101.LAB 11 elre-20150331_lab.xml XBRL TAXONOMY EXTENSION LABEL LINKBASE Former President Related Party [Axis] Mr.Jiang Libinrespectively Element Resources International Limited [Member] Legal Entity [Axis] Common Stock Equity Components [Axis] Capital Deficiency Subscription Receivable Accumulated Deficit The Company [Member] Business Acquisition [Axis] CEI [Member] Additional Paid-In Capital Capital Deficiency Document And Entity Information Entity Registrant Name Entity Central Index Key Document Type Document Period End Date Amendment Flag Current Fiscal Year End Date Is Entity a Well-known Seasoned Issuer? Is Entity a Voluntary Filer? Is Entity's Reporting Status Current? Entity Filer Category Entity Public Float Entity Common Stock, Shares Outstanding Document Fiscal Period Focus Document Fiscal Year Focus Statement of Financial Position [Abstract] ASSETS Current assets Cash and cash equivalents Current assets from discontinued operations Total current assets TOTAL ASSETS LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities Accounts payable and accrued liabilities Note payable - related party Total current liabilities TOTAL LIABILITIES STOCKHOLDERS' EQUITY Common stock, 3,000,000,000 shares authorized; par value $0.001, 2,191,770,362 and 800,000,000 shares issued, respectively Capital deficiency Subscription receivable Accumulated deficit TOTAL STOCKHOLDERS' EQUITY TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY Consolidated Balance Sheets Parenthetical Common stock, par value per share Common stock, Authorized Common stock, Issued Common stock, outstanding Consolidated Statements Of Operations REVENUE OPERATING EXPENSES Professional fees Total Operating Expenses Net loss from operations Other Income and Expense Provision for income taxes Net Income (Loss) Earning per share(basic and diluted) Weighted average number of common shares outstanding - basic and diluted Statement [Table] Statement [Line Items] Beginning Balance, Amount Beginning Balance, Shares Reverse acquisition adjustment, Amount Reverse acquisition adjustment, Shares Issued for acquisition of EFI*, on February 6, 2015, Amount Issued for acquisition of EFI*, on February 6, 2015, Shares Net loss Ending Balance, Amount Ending Balance, Shares Statement of Cash Flows [Abstract] Cash flows from (used in) operating activities: Changes in operating activities: Accounts payable and accrued liabilities Net cash used in continued operations Net cash used in discontinued operations Net cash used in operating activities CASH FLOWS FROM INVESTING ACTIVITIES Net cash Provided by Investing Activities CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from note payable - related parties Net Cash Provided by Financing Activities Net increase (decrease) in cash and cash equivalents Cash and cash equivalents, beginning of year Cash and cash equivalents, end of year NON-CASH INVESTING AND FINANCING ACTIVITY: Common Shares issued and held in escrow pending the acquisition of Eternal Fairy International Ltd. (see Note 8) Notes to Financial Statements NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES NOTE 3 - GOING CONCERN NOTE 4 - STOCKHOLDERS' EQUITY (DEFICIT) NOTE 5 - RELATED PARTY TRANSACTIONS NOTE 6 - DISCONTINUED OPERATIONS NOTE 7 - BUSINESS COMBINATION NOTE 8 - SUBSEQUENT EVENTS Summary Of Significant Accounting Policies Policies Basis of Presentation Principles of Consolidation Use of Estimates Discontinued Operations Cash and Cash Equivalents Foreign Currency Translation and Re-measurement Concentrations of Credit Risk Financial Instruments Business Combinations Deferred Income Taxes and Valuation Allowance Net Loss Per Share of Common Stock Commitments and Contingencies Advertising Costs Related Parties Revenue Recognition Recent Accounting Pronouncements Summary Of Significant Accounting Policies Tables Earnings per share Discontinued Operations Tables Financial information of discontinued operations Discontinued operations Business Combination Tables Statement of financial position of the Company and CEI Summary Of Significant Accounting Policies Details Net income (loss) Net income (loss) per common share - basic and diluted Equity Details Narrative Note payable - related party Discontinued Operations Details Current Assets Cash and cash equivalents Deposit paid Other receivables, net Total current assets TOTAL ASSETS Current Liabilities Accounts payable and accrued liabilities Note payable - related party Total current liabilities TOTAL LIABILITIES Discontinued Operations Details 1 REVENUE General and administrative Other expenses Net income (loss) Current Assets Total current assets TOTAL ASSETS LIABILITIES Total current liabilities TOTAL LIABILITIES Common stock, 3,000,000,000 shares authorized; par value $0.001, 991,770,362 shares issued Common stock, 50,000 shares authorized; par value $0.129, 15,600 shares issued and outstanding Additional paid-in capital Total Stockholders' Equity TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY Revenue Total Operating Expenses Net loss from operations Other Income and Expense Loss from Continued Operations Income (Loss) from Discontinued Operations Net Loss Basic and diluted loss per common share Statement of Stockholders' Equity of the Company Beginning Balance, Amount Beginning Balance, Shares Issued for acquisition of CEI, on January 28, 2015, Amount Issued for acquisition of CEI, on January 28, 2015, Shares Net loss Ending Balance, Amount Ending Balance, Shares Statement of Stockholders' Equity of CEI CapitalDeficiencyMember Assets Liabilities, Current Liabilities Stockholders' Equity Note, Subscriptions Receivable Shares, Issued Increase (Decrease) in Accounts Payable and Accrued Liabilities Income (Loss) from Continuing Operations, Including Portion Attributable to Noncontrolling Interest Net Cash Provided by (Used in) Operating Activities Net Cash Provided by (Used in) Financing Activities Cash and Cash Equivalents, Period Increase (Decrease) Notes Payable Disposal Group, Including Discontinued Operation, Cash and Cash Equivalents Disposal Group, Including Discontinued Operation, Accounts Payable and Accrued Liabilities, Current DisposalGroupIncludingDiscontinuedOperationNotePayableRelatedParty Disposal Group, Including Discontinued Operation, Revenue Other Nonoperating Income (Expense) Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest Shares, Outstanding Net Income (Loss), Including Portion Attributable to Noncontrolling Interest EX-101.PRE 12 elre-20150331_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE GRAPHIC 13 img001.jpg begin 644 img001.jpg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htm IDEA: XBRL DOCUMENT

Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Mar. 31, 2015	Jul. 08, 2016	Sep. 30, 2014
Document And Entity Information
Entity Registrant Name	YINFU GOLD CORP.
Entity Central Index Key	0001438461
Document Type	10-K
Document Period End Date	Mar. 31, 2015
Amendment Flag	false
Current Fiscal Year End Date	--03-31
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 Public Float			$ 13,526,157
Entity Common Stock, Shares Outstanding		991,770,362
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2015

XML 15 R2.htm IDEA: XBRL DOCUMENT

CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2015	Mar. 31, 2014
Current assets
Cash and cash equivalents	$ 74
Current assets from discontinued operations	150,001
Total current assets	150,075
TOTAL ASSETS	150,075
Current liabilities
Accounts payable and accrued liabilities	78,656
Note payable - related party	551,115
Total current liabilities	629,771
TOTAL LIABILITIES	629,771
STOCKHOLDERS' EQUITY
Common stock, 3,000,000,000 shares authorized; par value $0.001, 2,191,770,362 and 800,000,000 shares issued, respectively	2,191,770	800,000
Capital deficiency	(2,621,020)	(797,987)
Subscription receivable	(2,013)	(2,013)
Accumulated deficit	(48,433)
TOTAL STOCKHOLDERS' EQUITY	(479,696)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 150,075

XML 16 R3.htm IDEA: XBRL DOCUMENT

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2015	Mar. 31, 2014
Consolidated Balance Sheets Parenthetical
Common stock, par value per share	$ 0.001	$ 0.001
Common stock, Authorized	3,000,000,000	3,000,000,000
Common stock, Issued	2,191,770,362	800,000,000
Common stock, outstanding	2,191,770,362	800,000,000

XML 17 R4.htm IDEA: XBRL DOCUMENT

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	Mar. 31, 2015	Mar. 31, 2014
Consolidated Statements Of Operations
REVENUE
OPERATING EXPENSES
Professional fees	48,433
Total Operating Expenses	48,433
Net loss from operations	(48,433)
Other Income and Expense
Provision for income taxes
Net Income (Loss)	$ (48,433)
Earning per share(basic and diluted)	$ 0.00	$ 0.00
Weighted average number of common shares outstanding - basic and diluted	833,100,090	800,000,000

XML 18 R5.htm IDEA: XBRL DOCUMENT

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($)

Common Stock

Capital Deficiency

Subscription Receivable

Accumulated Deficit

Total

$ 800,000

$ (797,987)

$ (2,013)

Beginning Balance, Shares at Mar. 31, 2013

800,000,000

Net loss

Ending Balance, Amount at Mar. 31, 2014

$ 800,000

(797,987)

(2,013)

Ending Balance, Shares at Mar. 31, 2014

800,000,000

Beginning Balance, Amount at Mar. 31, 2014

$ 800,000

(797,987)

(2,013)

Beginning Balance, Shares at Mar. 31, 2014

800,000,000

Reverse acquisition adjustment, Amount

$ 191,770

(623,033)

(431,263)

Reverse acquisition adjustment, Shares

191,770,362

Issued for acquisition of EFI*, on February 6, 2015, Amount

^[1]

$ 1,200,000

(1,200,000)

Issued for acquisition of EFI*, on February 6, 2015, Shares

^[1]

1,200,000,000

Net loss

(48,433)

Ending Balance, Amount at Mar. 31, 2015

$ 2,191,770

$ (2,621,020)

$ (2,013)

$ (48,433)

$ (479,696)

Ending Balance, Shares at Mar. 31, 2015

2,191,770,362

[1]	"EFI" stands for Eternal Fairy International Ltd., a British Virgin Islands corporation. This abbreviation applies to the consolidated financial statements and the notes to the consolidated financial statements.

XML 19 R6.htm IDEA: XBRL DOCUMENT

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Mar. 31, 2015	Mar. 31, 2014
Cash flows from (used in) operating activities:
Net loss	$ (48,433)
Changes in operating activities:
Accounts payable and accrued liabilities	32,000
Net cash used in continued operations	(16,433)
Net cash used in discontinued operations
Net cash used in operating activities	(16,433)
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash Provided by Investing Activities
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from note payable - related parties	16,507
Net Cash Provided by Financing Activities	16,507
Net increase (decrease) in cash and cash equivalents	74
Cash and cash equivalents, beginning of year
Cash and cash equivalents, end of year	74
NON-CASH INVESTING AND FINANCING ACTIVITY:
Common Shares issued and held in escrow pending the acquisition of Eternal Fairy International Ltd. (see Note 8)	$ 1,200,000

XML 20 R7.htm IDEA: XBRL DOCUMENT

ORGANIZATION AND DESCRIPTION OF BUSINESS

12 Months Ended

Mar. 31, 2015

NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS

Effective November 20, 2014, the Company executed a Sale and Purchase Agreement (the "Agreement") to acquire 100% of the shares and assets of China Enterprise Overseas Investment & Finance Group Limited ("CEI"), a British Virgin Islands corporation. Pursuant to the Agreement, the Company has agreed to issue 800 million restricted common shares of the Company to the owners of CEI.

Dahua Online Shopping Mall (http://www.dahuacheng.com) is an online shopping platform in the China market with two mainstream e-commerce models: business to business (B2B) and business to consumer (B2C). There are over 3,000 suppliers all over the China to provide an online listing of millions of commodities. The real-time payment system of Dahua is convenient, safe and fast.

Dahua Online Shopping Mall has registered 31 million members as of November 17, 2014.

Pursuant to the Agreement, on or before January 1, 2015, CEI was to deliver to the Company, duly authorized, properly and fully executed documents in English, evidencing and confirming the sale of 100% of the shares of CEI and its assets, specifically detailing the assets and an asset valuation by a third-party valuator. The valuation report was received by the Company on January 28, 2015.

XML 21 R8.htm IDEA: XBRL DOCUMENT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Mar. 31, 2015

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

Principles of Consolidation

Use of Estimates

Discontinued Operations

The Company follows ASC 205-20, "Discontinued Operations," to report for disposed or discontinued operations.

Cash and Cash Equivalents

Foreign Currency Translation and Re-measurement

In accordance with ASC 830, "Foreign Currency Matters", the Company's foreign operations whose functional currency is not the U.S. dollar, the assets and liabilities aretranslated into U.S. dollars at current exchange rates. Resulting translation adjustments are reflected as other comprehensive income (loss) in stockholders' equity. Revenue and expenses are translated at average exchange rates for the period. Transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are charged to operations as incurred. The Company did not have any significant foreign currency translations for the years ended March 31, 2015 and 2014

Concentrations of Credit Risk

Financial Instruments

Level 1

Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

Level 2

Level 3

Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

Business Combinations

Deferred Income Taxes and Valuation Allowance

Net Loss Per Share of Common Stock

The following table sets forth the computation of basic earnings per share, for the years ended March 31, 2015 and 2014:

	Year Ended March 31,
	2015			2014
Net income (loss)	$	(48,433	)	$	-

Weighted average number of common shares outstanding - basic and diluted		833,100,090			800,000,000

Net income (loss) per common share - basic and diluted	$	(0.00	)	$	0.00

Commitments and Contingencies

Advertising Costs

The Company follows ASC 720, "Advertising Costs," and expenses costs as incurred. No advertising costs were incurred for the years ended March 31, 2015 and 2014.

Related Parties

The Company follows ASC 850, "Related Party Disclosures," for the identification of related parties and disclosure of related party transactions. See note 5.

Revenue Recognition

	i)	Persuasive evidence for an agreement exists;

	ii)	Service has been provided;

	iii)	The fee is fixed or determinable; and,

	iv)	Collection is reasonably assured.

Recent Accounting Pronouncements

XML 22 R9.htm IDEA: XBRL DOCUMENT

GOING CONCERN

12 Months Ended

Mar. 31, 2015

NOTE 3 - GOING CONCERN

XML 23 R10.htm IDEA: XBRL DOCUMENT

STOCKHOLDERS' EQUITY (DEFICIT)

12 Months Ended

Mar. 31, 2015

NOTE 4 - STOCKHOLDERS' EQUITY (DEFICIT)

Common Stock

During the year ended March 31, 2015, the Company:

	(1)	On January 28, 2015, issued 800 million restricted common shares of the Company to the stockholders of CEI in exchange of 15,600 shares of CEI's common stock, representing 100% of its issued and outstanding common stock. As a result of the reverse acquisition accounting, these shares issued to the former CEI stockholders are treated as being outstanding from the date of issuance of the CEI shares.

	(2)	Issued 1.2 billion restricted common shares of the Company to the owners of EFI for acquiring 100% ownership of EFI. The 1.2 billion restricted common shares were held in escrow, and were cancelled on September 22, 2015.

The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding.

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(d),(e))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 4.E)
-URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.29-31)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 4
-Subparagraph (SAB TOPIC 4.C)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187143-122770

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section C

XML 24 R11.htm IDEA: XBRL DOCUMENT

RELATED PARTY TRANSACTIONS

12 Months Ended

Mar. 31, 2015

NOTE 5 - RELATED PARTY TRANSACTIONS

As of March 31, 2015, the Company owed $487,358 and $63,757 to Mr. Tsap Wai Ping, the former President of the Company (the “Former President”, resigned on October 31, 2014) and Mr. Jiang Libin respectively.

As of March 31, 2014, the Company owed $0 to the Former President and Mr. Jiang Libin.

Name and Address of Beneficial Owner	Amount and Nature of Beneficial Ownership		Percentage of Class
Achievable Wisdom Limited Liu Rong Hua (Beneficial Owner) Room 609, Block B, RongChaoBinHai Mansion, HaiXiu Road, BaoAn Centre, Shenzhen, Guangdong, China		468,750,000 (Indirect)	58.59% Common

Spread Rich Development Limited Zhang Dezhen (Beneficial Owner) Room 302, Unit 40, 13# Building, Shiquan Hydropower Plant, Shanxi, China		281,250,000 (Indirect)	35.16% Common

Wang Zhixin Unit B, 5/F, CKK Commercial Centre 289 Hennessy Rd Wan Chai, Hong Kong		10,000,000 (Direct)	1.25% Common

Zhang Bei Room 701, Unit 2, 3# Building, JianAn Company, North Street, Shiquan Country, Shanxi, China		10,000,000 (Direct)	1.25% Common

Ma Ning Room 1504, Unit 2, 11#Building, ShenShiHuaCheng, 255 LianFengZhong Road, HaiShu District, Ningbo, Zhejiang, China		10,000,000 (Direct)	1.25% Common

Liu Jun Room 609, Block B, RongChaoBinHai Mansion, HaiXiu Road, BaoAn Centre, Shenzhen, Guangdong, China		10,000,000 (Direct)	1.25% Common

Chen Qiang Room 609, Block B, RongChaoBinHai Mansion, HaiXiu Road, BaoAn Centre, Shenzhen, Guangdong, China		10,000,000 (Direct)	1.25% Common

Total		800,000,000

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References + Details

XML 25 R12.htm IDEA: XBRL DOCUMENT

DISCONTINUED OPERATIONS

12 Months Ended

Mar. 31, 2015

NOTE 6 - DISCONTINUED OPERATIONS

The following presents the financial information of the discontinued subsidiary of the Company, Element Resources International Limited.

	As of		As of
	March 31, 2015		March 31, 2014
Current Assets
Cash and cash equivalents	$	-	$	-
Deposit paid		139,681		-
Other receivables, net		10,320		-
Total current assets		150,001		-
TOTAL ASSETS	$	150,001	$	-

Current Liabilities
Accounts payable and accrued liabilities	$	-	$	-
Note payable - related party		-		-
Total current liabilities		-		-
TOTAL LIABILITIES	$	-	$	-

	For the Year Ended
	March 31,
	2015		2014

REVENUE	$	-	$	-
General and administrative		-		-
Other expenses		-		-
Net income (loss)	$	-	$	-

The entire disclosure related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=51716988&loc=SL51721533-107759

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721665-107760

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5C
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721675-107760

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=51719941&loc=SL51724579-110230

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721663-107760

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=51719941&loc=d3e2941-110230

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=51717284&loc=d3e1361-107760

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5B
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721673-107760

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721659-107760

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5A
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721671-107760

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5D
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721677-107760

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=51717284&loc=d3e1474-107760

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721683-107760

XML 26 R13.htm IDEA: XBRL DOCUMENT

BUSINESS COMBINATION

12 Months Ended

Mar. 31, 2015

NOTE 7 - BUSINESS COMBINATION

The statement of financial position of the Company and CEI immediately before the business combination on January 28, 2015:

	January 28, 2015 (immediately before the business combination)
	The Company			CEI
ASSETS
Current Assets
Cash and cash equivalents	$	1,632		$	-
Current assets from discontinued operations		150,001			-
Total current assets		151,633			-
TOTAL ASSETS	$	151,633		$	-

LIABILITIES AND STOCKHOLDERS' EQUITY
LIABILITIES
Current Liabilities
Accounts payable and accrued liabilities	$	46,656		$	32,000
Note payable - related party		534,240			-
Total current liabilities		580,896			32,000
TOTAL LIABILITIES		580,896			32,000

STOCKHOLDERS' EQUITY
Common stock, 3,000,000,000 shares authorized; par value $0.001, 991,770,362 shares issued		991,770			-
Common stock, 50,000 shares authorized; par value $0.129, 15,600 shares issued and outstanding		-			2,013
Additional paid-in capital		3,787,335			(2,013	)
Accumulated deficit		(5,208,368	)		(32,000	)
Total Stockholders' Equity		(429,263	)		(32,000	)

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	151,633		$	-

The statement of operations of the Company and CEI immediately before the business combination:

	For the Nine Months Ended December 31, 2014
	The Company			CEI

Revenue	$	-		$	-
OPERATING EXPENSES
Professional fees		45,569			32,000
Total Operating Expenses		45,569			32,000

Net loss from operations		(45,569	)		(32,000	)

Other Income and Expense		-			-

Provision for income taxes		-			-

Loss from Continued Operations		(45,569	)		(32,000	)

Income (Loss) from Discontinued Operations		-			-

Net Loss	$	(45,569	)	$	(32,000	)
Basic and diluted loss per common share	$	(0.00	)	$	(2.05	)

Weighted average number of common shares outstanding - basic and diluted		191,770,362			15,600

No significant transactions occurred from December 31, 2014 to January 28, 2015.

Statement of Stockholders' Equity of the Company, from April 1, 2014 to January 28, 2015

	Common Stock
	Number of shares		Par Value		Additional Paid-in capital			Accumulated deficit			Total

Balance as of March 31, 2014		191,770,362	$	191,770	$	4,587,335		$	(5,162,799	)	$	(383,694	)
Issued for acquisition of CEI, on January 28, 2015		800,000,000		800,000		(800,000	)		-			-
Net lossfor the period		-		-		-			(45,569	)		(45,569	)
Balance as of January28, 2015		991,770,362		991,770		3,787,335			(5,208,368	)		(429,263	)

Statement of Stockholders' Equity of CEI, for the year ended December 31, 2014

	Common Stock
	Number of Shares		Par Value		Capital Deficiency			Accumulated Deficit			Total

Balance as of December 31, 2013		15,600	$	2,013	$	(2,013	)	$	-		$	-
Net lossfor the year		-		-		-			(32,000	)		(32,000	)
Balance as of December 31, 2014		15,600		2,013		(2,013	)		(32,000	)		(32,000	)

No significant transactions occurred from December 31, 2014 to January 28, 2015.

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1497-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1490-128463

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1392-128463

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e7008-128479

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1486-128463

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=56956791&loc=d3e4845-128472

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1500-128463

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1524-128463

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e7000-128479

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=56956791&loc=d3e4922-128472

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=56956791&loc=d3e4934-128472

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=56956791&loc=d3e4926-128472

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1383-128463

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6996-128479

XML 27 R14.htm IDEA: XBRL DOCUMENT

SUBSEQUENT EVENTS

12 Months Ended

Mar. 31, 2015

NOTE 8 - SUBSEQUENT EVENTS

The Company sought to acquire the entire share capital of EFI by the issuance of 1.2 billion new Common Shares on February 15, 2015 (the "Closing Date").

(2) Effective June 10, 2015, the Company accepted the resignation of Mr. Liu Jun from his position as President and a director of the Company.

Also effective June 10, 2015 the Company announced the appointment of Mr. Li Qiuyu as the Company's President and as its sole Director.

XML 28 R15.htm IDEA: XBRL DOCUMENT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Mar. 31, 2015

Summary Of Significant Accounting Policies Policies

Basis of Presentation

Principles of Consolidation

Use of Estimates

Discontinued Operations

The Company follows ASC 205-20, "Discontinued Operations," to report for disposed or discontinued operations.

Cash and Cash Equivalents

Foreign Currency Translation and Re-measurement

In accordance with ASC 830, "Foreign Currency Matters", the Company's foreign operations whose functional currency is not the U.S. dollar, the assets and liabilities aretranslated into U.S. dollars at current exchange rates. Resulting translation adjustments are reflected as other comprehensive income (loss) in stockholders' equity. Revenue and expenses are translated at average exchange rates for the period. Transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are charged to operations as incurred. The Company did not have any significant foreign currency translations for the years ended March 31, 2015 and 2014.

Concentrations of Credit Risk

Financial Instruments

Level 1

Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

Level 2

Level 3

Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

Business Combinations

Deferred Income Taxes and Valuation Allowance

Net Loss Per Share of Common Stock

The following table sets forth the computation of basic earnings per share, for the years ended March 31, 2015 and 2014:

	Year Ended March 31,
	2015			2014
Net income (loss)	$	(48,433	)	$	-

Weighted average number of common shares outstanding - basic and diluted		833,100,090			800,000,000

Net income (loss) per common share - basic and diluted	$	(0.00	)	$	0.00

Commitments and Contingencies

Advertising Costs

The Company follows ASC 720, "Advertising Costs," and expenses costs as incurred. No advertising costs were incurred for the years ended March 31, 2015 and 2014.

Related Parties

The Company follows ASC 850, "Related Party Disclosures," for the identification of related parties and disclosure of related party transactions. See note 5.

Revenue Recognition

	i)	Persuasive evidence for an agreement exists;

	ii)	Service has been provided;

	iii)	The fee is fixed or determinable; and,

	iv)	Collection is reasonably assured.

Recent Accounting Pronouncements

XML 29 R16.htm IDEA: XBRL DOCUMENT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Mar. 31, 2015

Summary Of Significant Accounting Policies Tables

Earnings per share

The following table sets forth the computation of basic earnings per share, for the years ended March 31, 2015 and 2014:

	Year Ended March 31,
	2015			2014
Net income (loss)	$	(48,433	)	$	-

Weighted average number of common shares outstanding - basic and diluted		833,100,090			800,000,000

Net income (loss) per common share - basic and diluted	$	(0.00	)	$	0.00

XML 30 R17.htm IDEA: XBRL DOCUMENT

DISCONTINUED OPERATIONS (Tables)

12 Months Ended

Mar. 31, 2015

Discontinued Operations Tables

Financial information of discontinued operations

	As of		As of
	March 31, 2015		March 31, 2014
Current Assets
Cash and cash equivalents	$	-	$	-
Deposit paid		139,681		-
Other receivables, net		10,320		-
Total current assets		150,001		-
TOTAL ASSETS	$	150,001	$	-

Current Liabilities
Accounts payable and accrued liabilities	$	-	$	-
Note payable - related party		-		-
Total current liabilities		-		-
TOTAL LIABILITIES	$	-	$	-

Discontinued operations

	For the Year Ended
	March 31,
	2015		2014

REVENUE	$	-	$	-
General and administrative		-		-
Other expenses		-		-
Net income (loss)	$	-	$	-

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=51716988&loc=SL51721533-107759

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721665-107760

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=51717284&loc=d3e1474-107760

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=51717284&loc=d3e1361-107760

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721683-107760

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=51719941&loc=SL51724579-110230

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5C
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721675-107760

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721663-107760

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=51719941&loc=d3e2941-110230

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5B
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721673-107760

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721659-107760

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5A
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721671-107760

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5D
-URI http://asc.fasb.org/extlink&oid=51717284&loc=SL51721677-107760

Statement of financial position of the Company and CEI

XML 31 R18.htm IDEA: XBRL DOCUMENT

BUSINESS COMBINATION (Tables)

12 Months Ended

Mar. 31, 2015

Business Combination Tables

The statement of financial position of the Company and CEI immediately before the business combination on January 28, 2015:

	January 28, 2015 (immediately before the business combination)
	The Company			CEI
ASSETS
Current Assets
Cash and cash equivalents	$	1,632		$	-
Current assets from discontinued operations		150,001			-
Total current assets		151,633			-
TOTAL ASSETS	$	151,633		$	-

LIABILITIES AND STOCKHOLDERS' EQUITY
LIABILITIES
Current Liabilities
Accounts payable and accrued liabilities	$	46,656		$	32,000
Note payable - related party		534,240			-
Total current liabilities		580,896			32,000
TOTAL LIABILITIES		580,896			32,000

STOCKHOLDERS' EQUITY
Common stock, 3,000,000,000 shares authorized; par value $0.001, 991,770,362 shares issued		991,770			-
Common stock, 50,000 shares authorized; par value $0.129, 15,600 shares issued and outstanding		-			2,013
Additional paid-in capital		3,787,335			(2,013	)
Accumulated deficit		(5,208,368	)		(32,000	)
Total Stockholders' Equity		(429,263	)		(32,000	)

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	151,633		$	-

The statement of operations of the Company and CEI immediately before the business combination:

	For the Nine Months Ended December 31, 2014
	The Company			CEI

Revenue	$	-		$	-
OPERATING EXPENSES
Professional fees		45,569			32,000
Total Operating Expenses		45,569			32,000

Net loss from operations		(45,569	)		(32,000	)

Other Income and Expense		-			-

Provision for income taxes		-			-

Loss from Continued Operations		(45,569	)		(32,000	)

Income (Loss) from Discontinued Operations		-			-

Net Loss	$	(45,569	)	$	(32,000	)
Basic and diluted loss per common share	$	(0.00	)	$	(2.05	)

Weighted average number of common shares outstanding - basic and diluted		191,770,362			15,600

Statement of Stockholders' Equity of the Company, from April 1, 2014 to January 28, 2015

	Common Stock
	Number				Additional			Accumulated
	Of shares		Par Value		Paid-in capital			deficit			Total

Balance as of March 31, 2014		191,770,362	$	191,770	$	4,587,335		$	(5,162,799	)	$	(383,694	)
Issued for acquisition of CEI, on January 28, 2015		800,000,000		800,000		(800,000	)		-			-
Net loss for the period		-		-		-			(45,569	)		(45,569	)
Balance as of January28, 2015		991,770,362		991,770		3,787,335			(5,208,368	)		(429,263	)

Statement of Stockholders' Equity of CEI, for the year ended December 31, 2014

	Common Stock
	Number				Capital			Accumulated
	of Shares		Par Value		Deficiency			Deficit			Total

Balance as of December 31, 2013		15,600	$	2,013	$	(2,013	)	$	-		$	-
Net loss for the year		-		-		-			(32,000	)		(32,000	)
Balance as of December 31, 2014		15,600		2,013		(2,013	)		(32,000	)		(32,000	)

XML 32 R19.htm IDEA: XBRL DOCUMENT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Summary Of Significant Accounting Policies Details
Net income (loss)	$ (48,433)
Weighted average number of common shares outstanding - basic and diluted	833,100,090	800,000,000
Net income (loss) per common share - basic and diluted	$ 0.00	$ 0.00