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&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;The
accompanying financial statements of the Company have been prepared in accordance with generally accepted accounting principles
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of estimates&lt;/u&gt;&lt;/font&gt;&lt;/p&gt;

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&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;The
preparation of the financial statements in conformity with generally accepted accounting principles requires management to make
estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and
liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period.
Actual results could differ from those estimates.&lt;/font&gt;&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

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and cash equivalents&lt;/u&gt;&lt;/font&gt;&lt;/p&gt;

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&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;The
Company considers all short-term highly liquid investments that are readily convertible to known amounts of cash and have original
maturities of three months or less to be cash equivalents.&amp;#160;&lt;/font&gt;&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

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 -Name Accounting Standards Codification

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Cash Equivalents

 -URI http://asc.fasb.org/extlink&amp;oid=6507016



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 1

 -Article 5



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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 305

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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

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 -Publisher SEC

 -Name Financial Reporting Release (FRR)

 -Number 203

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&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 39pt; text-align: justify; text-indent: 0.5in"&gt;&lt;font style="font-size: 8pt"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35pt; text-align: justify"&gt;&lt;font style="font-size: 8pt; color: black"&gt;T&lt;/font&gt;&lt;font style="font-size: 8pt"&gt;he
Company accounts for the impairment of long-lived assets, such as plant and equipment, leasehold land and intangible assets, under
the provisions of FASB Accounting Standard Codification Topic 360 (&amp;#147;ASC 360&amp;#148;) &amp;#147;Property, Plant and Equipment
&amp;#150; Overall&amp;#148; (formerly known as SFAS No. 144, &amp;#147;Accounting for the Impairment of Long-Lived Assets&amp;#148; (&amp;#147;SFAS
144&amp;#148;)). ASC 360 establishes the accounting for impairment of long-lived tangible and intangible assets other than goodwill
and for the disposal of a business.&amp;#160;Pursuant to ASC 360, the Company periodically evaluates, at least annually, whether facts
or circumstances indicate that the carrying value of its depreciable assets to be held and used may&amp;#160;not be recoverable.&amp;#160;If
such circumstances are determined to exist, an estimate of undiscounted future cash flows produced by the long-lived asset, or
the appropriate grouping of assets, is compared to the carrying value to determine whether impairment exists.&amp;#160;In the event
that the carrying amount of long-lived assets exceeds the undiscounted future cash flows, then the carrying amount of such assets
is adjusted to their fair value.&amp;#160;The Company reports an impairment cost as a charge to operations at the time it is recognized&lt;font style="color: black"&gt;.&lt;/font&gt;&lt;/font&gt;&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for recognizing and measuring the impairment of long-lived assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and intangible assets.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 5

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 360

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taxes&lt;/u&gt;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 27pt; text-indent: 0.5in"&gt;&lt;font style="font-size: 8pt"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.05pt; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;The
Company utilizes FASB Accounting Standard Codification Topic 740 (&amp;#147;ASC 740&amp;#148;) &amp;#147;Income taxes&amp;#148; (formerly
known as SFAS No. 109, &amp;#34;Accounting for Income Taxes&amp;#34;), which requires the recognition of deferred tax assets and liabilities
for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this
method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of
assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates
applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established,
when necessary, to reduce deferred tax assets to the amount expected to be realized.&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 27pt; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.05pt; text-align: justify"&gt;&lt;font style="font-size: 8pt; color: black"&gt;A&lt;/font&gt;&lt;font style="font-size: 8pt"&gt;SC
740 &amp;#147;Income taxes&amp;#148; (formerly known as Interpretation No. 48, &lt;i&gt;Accounting for Uncertainty in Income Taxes, an interpretation
of Statement of Financial Accounting Standards No. 109&lt;/i&gt; (&amp;#147;FIN 48&amp;#148;)) clarifies the accounting for uncertainty in
tax positions. This interpretation requires that an entity recognizes in the financial statements the impact of a tax position,
if that position is more likely than not of being sustained upon examination, based on the technical merits of the position. Recognized
income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition
or measurement are reflected in the period in which the change in judgement occurs. The Company has elected to classify interest
and penalties related to unrecognized tax benefits, if and when required, as part of income tax expense in the statements of operations.
The adoption of ASC 740 did not have a significant effect on the financial statements&lt;font style="color: black"&gt;.&lt;/font&gt;&lt;/font&gt;&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 954

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 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

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Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

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income&lt;/u&gt;&lt;/font&gt;&lt;/p&gt;

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Company has adopted FASB Accounting Standard Codification Topic 220 (&amp;#147;ASC 220&amp;#148;) &amp;#147;Comprehensive income&amp;#148;
(formerly known as SFAS No. 130, &amp;#147;Reporting Comprehensive Income&amp;#148;), which establishes standards for reporting and
display of comprehensive income, its components and accumulated balances. Accumulated other comprehensive income represents the
accumulated balance of foreign currency translation adjustments of the Company&lt;font style="color: black"&gt;. &lt;/font&gt;&lt;/font&gt;&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for comprehensive income.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Comprehensive income</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

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compensation&lt;/u&gt;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 22.55pt 0 30pt; text-align: justify; text-indent: 0.5in"&gt;&lt;font style="font-size: 8pt"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;font style="font-size: 8pt; color: black"&gt;T&lt;/font&gt;&lt;font style="font-size: 8pt"&gt;he
Company has adopted FASB Accounting Standard Codification Topic 718 (&amp;#147;ASC 718&amp;#148;), &amp;#148;Stock Compensation&amp;#148;
(formerly known as SFAS 123(R), Share-Based Payment), which requires the measurement and recognition of compensation expense for
all share-based payment awards made to employees and directors including stock option grants based on estimated fair values. ASC
718 requires companies to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model.
The value of the award&amp;#146;s portion that is ultimately expected to vest is recognized as expense over the requisite service
periods. Prior to the adoption of ASC 718, we accounted for share-based awards to employees and directors using the intrinsic
value method. Under the intrinsic value method, share-based compensation expense was only recognized by us if the exercise price
of the stock option was less than the fair market value of the underlying stock at the date of grant&lt;font style="color: black"&gt;.
&lt;/font&gt;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.4pt; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;The
Company accounts for stock-based compensation to non-employees and consultants in accordance with the provisions of ASC 505-50
&amp;#147;Equity &amp;#150;Based Payments to Non-employees&amp;#148;. Measurement of share-based payment transactions with non-employees
shall be based on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity
instruments issued. The fair value of the share-based payment transactions should be determined at the earlier of performance
commitment date or performance completion date.&lt;/font&gt;&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for salaries, bonuses, incentive awards, postretirement and postemployment benefits granted to employees, including equity-based arrangements; discloses methodologies for measurement, and the bases for recognizing related assets and liabilities and recognizing and reporting compensation expense.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 1

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

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&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 27pt; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;The
Company accounts for the issuance of equity instruments to acquire goods and services based on the fair value of the goods and
services or the fair value of the equity instrument at the time of issuance, whichever is more reliably measurable.&lt;/font&gt;&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Issuance of shares for service</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Issuance of shares for service</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

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currencies translation&lt;/u&gt;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 27pt; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;The
functional currency of the Company is Hong Kong dollars (&amp;#147;HK$&amp;#148;). The Company maintains its financial statements in
the functional currency. Monetary assets and liabilities denominated in currencies other than the functional currency are translated
into the functional currency at rates of exchange prevailing at the balance sheet dates. Transactions denominated in currencies
other than the functional currency are translated into the functional currency at the exchanges rates prevailing at the dates
of the transaction. Exchange gains or losses arising from foreign currency transactions are included in the determination of net
income for the respective periods.&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;For
financial reporting purposes, the financial statements of the Group which are prepared using the functional currency have been
translated into United States dollars. Assets and liabilities are translated at the exchange rates at the balance sheet dates
and revenue and expenses are translated at the average exchange rates and stockholders&amp;#146; equity is translated at historical
exchange rates. Any translation adjustments resulting are not included in determining net income but are included in foreign exchange
adjustment to other comprehensive income, a component of stockholders&amp;#146; equity.&lt;/font&gt;&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for (1) transactions denominated in a currency other than the reporting enterprise's functional currency, (2) translating foreign currency financial statements that are incorporated into the financial statements of the reporting enterprise by consolidation, combination, or the equity method of accounting, and (3) remeasurement of the financial statements of a foreign reporting enterprise in a hyperinflationary economy.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

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 -Section 50

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

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Reference 4: http://www.xbrl.org/2003/role/presentationRef

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 -Name Accounting Standards Codification

 -Topic 830

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</LabelSeparator><Level>2</Level><ElementName>us-gaap_FairValueOfFinancialInstrumentsPolicy</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="From2013-01-01to2013-06-30" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 22.55pt 0 0.5in; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;&lt;u&gt;Fair
value of financial instruments&lt;/u&gt;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 22.55pt 0 42pt; text-align: justify; text-indent: 0.5in"&gt;&lt;font style="font-size: 8pt"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;The
carrying values of the Company&amp;#146;s financial instruments, including cash and cash equivalents, trade and other receivables,
deposits, trade and other payables approximate their fair values due to the short-term maturity of such instruments. The carrying
amounts of borrowings approximate their fair values because the applicable interest rates approximate current market rates.&lt;/font&gt;&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for determining the fair value of financial instruments.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

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 -Name Accounting Standards Codification

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 820

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per share&lt;/u&gt;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 22.55pt 0 42pt; text-align: justify; text-indent: 0.5in"&gt;&lt;font style="font-size: 8pt"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;Basic
earnings per share is based on the weighted average number of common shares outstanding during the period while the effects of
potential common shares outstanding during the period are included in diluted earnings per share.&amp;#160;&amp;#160;The average market
price during the year is used to compute equivalent shares.&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: 0.5in"&gt;&lt;font style="font-size: 8pt"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.4pt; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;FASB
Accounting Standard Codification Topic 260 (&amp;#147;ASC 260&amp;#148;), &amp;#147;Earnings Per Share,&amp;#148; requires that employee equity
share options, non-vested shares and similar equity instruments granted to employees be treated as potential common shares in
computing diluted earnings per share. Diluted earnings per share should be based on the actual number of options or shares granted
and not yet forfeited, unless doing so would be anti-dilutive. The Company uses the &amp;#147;treasury stock&amp;#148; method for equity
instruments granted in share-based payment transactions provided in ASC 260 to determine diluted earnings per share.&amp;#160;&lt;/font&gt;&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

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 -Publisher FASB

 -Name Accounting Standards Codification

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</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Earning per share</Label></Row><Row FlagID="0"><Id>13</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>dnme_WebsiteDevelopmentCostsPolicyTextBlock</ElementName><ElementPrefix>dnme_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="From2013-01-01to2013-06-30" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;&lt;u&gt;Website
Development Costs&lt;/u&gt;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 40.3pt; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;The
Company recognized the costs associated with developing a website in accordance with ASC 350-50 &amp;#147;Website Development Cost&amp;#148;
that codified the American Institute of Certified Public Accountants (&amp;#147;AICPA&amp;#148;) Statement of Position (&amp;#147;SOP&amp;#148;)
NO. 98-1, &amp;#147;Accounting for the Costs of Computer Software Developed or Obtained for Internal Use&amp;#148;. Relating to website
development costs the Company follows the guidance pursuant to the Emerging Issues Task Force (EITF) NO. 00-2, &amp;#147;Accounting
for Website Development Costs&amp;#148;. The website development costs are divided into three stages, planning, development and production.
The development stage can further be classified as application and infrastructure development, graphics development and content
development. In short, website development cost for internal use should be capitalized except content input and data conversion
costs in content development stage.&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 28.2pt"&gt;&lt;font style="font-size: 8pt"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;Costs
associated with the website consist primarily of website development costs paid to third party and directors. These capitalized
costs will be amortized based on their estimated useful life over three years upon the website becoming operational. Internal
costs related to the development of website content will be charged to operations as incurred. Web-site development costs related
to the customers are charged to cost of sales.&lt;/font&gt;&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Website Development Costs</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Website Development Costs</Label></Row><Row FlagID="0"><Id>14</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

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recognition&lt;/u&gt;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 27pt; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;The
Company recognized revenues from advertising insertion revenue in the period in which the advertisement is displayed, provided
that evidence of an arrangement exists, the fees are fixed or determinable and collection of the resulting receivable is reasonably
assured. If fixed-fee advertising is displayed over a term greater than one month, revenues are recognized ratably over the period
as described below. The majority of insertion orders have terms that begin and end in a quarterly reporting period. In the cases
where at the end of a quarterly reporting period the term of an insertion order is not complete, the Company recognizes revenue
for the period by pro-rating the total arrangement fee to revenue and deferred revenue based on a measure of proportionate performance
of its obligation under the insertion order. The Company measures proportionate performance by the number of placements delivered
and undelivered as of the reporting date.&lt;/font&gt;&lt;/p&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

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</LabelSeparator><Level>2</Level><ElementName>us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="From2013-01-01to2013-06-30" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0.25in"&gt;&lt;font style="font-size: 8pt"&gt;&lt;u&gt;Recently
issued accounting pronouncements&lt;/u&gt;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.4pt; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;On
May 12, 2011, the FASB issued ASU 2011-04. The ASU is the result of joint efforts by the FASB and the International Accounting
Standards Board (&amp;#147;IASB&amp;#148;) to develop a single, converged fair value framework. Thus, there are few differences between
the ASU and its international counterpart, IFRS 13. This ASU is largely consistent with existing fair value measurement principles
in U.S. GAAP; however it expands ASC 820&amp;#146;s existing disclosure requirements for fair value measurements and makes other
amendments. The ASU is effective for interim and annual periods beginning after December 15, 2011. The adoption of ASU 2011-04
did not have a material effect on the financial position, results of operations or cash flows of the Company.&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"&gt;&lt;font style="font-size: 8pt"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.4pt; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;On
June 16, 2011, the FASB issued ASU 2011-05, which revises the manner in which entities present comprehensive income in their financial
statements. The new guidance removes the presentation options in ASC 220 and requires entities to report components of comprehensive
income in either (1) a continuous statement of comprehensive income or (2) two separate but consecutive statements. The ASU does
not change the items that must be reported in other comprehensive income. The amendments are effective for fiscal years, and interim
periods within those years, beginning after December 15, 2011. The adoption of ASU 2011-05 did not have a material effect on the
financial position, results of operations or cash flows of the Company.&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.4pt; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.4pt; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;In
December 2011, FASB issued Accounting Standards Update 2011-11, Balance Sheet - Disclosures about Offsetting Assets and Liabilities&amp;#148;
to enhance disclosure requirements relating to the offsetting of assets and liabilities on an entity's balance sheet. The update
requires enhanced disclosures regarding assets and liabilities that are presented net or gross in the statement of financial position
when the right of offset exists, or that are subject to an enforceable master netting arrangement. The new disclosure requirements
relating to this update are retrospective and effective for annual and interim periods beginning on or after January 1, 2013.
The update only requires additional disclosures, as such, we do not expect that the adoption of this standard will have a material
impact on our results of operations, cash flows or financial condition.&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.4pt; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.4pt; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;In
July 2012, FASB issued Accounting Standards Update 2012-02, Balance Sheet- Intangibles- Goodwill and Other (Topic 350): Testing
Indefinite-Lived Intangible Assets for Impairment is an Amendment to FASB Accounting Standards Update 2011-08. The objective of
the amendments in this Update is to reduce the cost and complexity of performing an impairment test for indefinite-lived intangible
assets by simplifying how an entity tests those assets for impairment and to improve consistency in impairment testing guidance
among long-lived asset categories. The amendments permit an entity first to assess qualitative factors to determine whether it
is more likely than not that an indefinite-lived intangible asset is impaired as a basis for determining whether it is necessary
to perform the quantitative impairment test in accordance with Subtopic 350-30, Intangibles - Goodwill and Other - General Intangibles
Other than Goodwill. The more-likely-than-not threshold is defined as having a likelihood of more than 50 percent. The amendments
are effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. Early adoption
is permitted, including for annual and interim impairment tests performed as of a date before July 27, 2012, if a public entity&amp;#146;s
financial statements for the most recent annual or interim period have not yet been issued or, for nonpublic entities, have not
yet been made available for issuance.&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 28.3pt; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.4pt; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;In
February 2013, FASB issued Accounting Standards Update 2013-04, Liabilities (Topic 405): Obligations Resulting from Joint and
Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date (a consensus of the
FASB Emerging Issues Task Force). This guidance requires an entity to measure obligations resulting from joint and several liability
arrangements for which the total amount of the obligation within the scope of this guidance is fixed at the reporting date. This
stipulates that (1) it will include the amount the entity agreed to pay for the arrangement between them and the other entities
that are also obligated to the liability and (2) any additional amount the entity expects to pay on behalf of the other entities.
The objective of this update is to provide guidance for the recognition, measurement, and disclosure of obligations resulting
from joint and several liability arrangements. The amendments in this update are effective for fiscal periods (and interim reporting
periods within those years) beginning after December 15, 2013. This standard is not expected to have a material impact on the
Company&amp;#146;s reported results of operations or financial position.&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0.25in"&gt;&lt;font style="font-size: 8pt"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.5pt; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;In
February 2013, FASB issued Accounting standards update 2013-02, Comprehensive Income Topic 220): Reporting of Amounts Reclassified
out of Accumulated Other Comprehensive Income. This update requires an entity to provide information amount the amount reclassified
out of accumulated other comprehensive income by component. The entity is also required to disclose significant amounts reclassified
out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is
required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting periods. For other amounts that
are not required under U.S. GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference
to other discourses required under U.S. GAAP that provide additional detail about those amounts. The objective in this Update
is to improve the reporting of reclassifications out of accumulated other comprehensive income. The amendments in this update
should be applied prospectively for reporting periods beginning after December 15, 2012. This standard is not expected to have
a material impact on the Company&amp;#146;s reported results of operations or financial position.&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 28.3pt; text-align: justify"&gt;&lt;font style="font-size: 8pt"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.5pt; text-align: justify; text-indent: 0.5pt"&gt;&lt;font style="font-size: 8pt"&gt;Management
does not believe that any other recently issued but not yet effective accounting pronouncements, if adopted, would have an effect
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