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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">First America Resources Corporation formerly
known as Golden Oasis New Energy Group, Inc. (the “Company”), incorporated under the laws of Nevada on May 10, 2010
with registered address at 1955 Baring Blvd, Sparks, NV 89434. First America Resources Corporation has its mailing address at 1000
E Armstrong ST Morris IL 60450.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company was previously
engaged in selling the lithium-ion batteries and related power supplies that mainly are used in mobile and consumer electronics
products, such as readers, DVD players, digital cameras and digital video recorders, communications products, electric-power bikes
and mopeds, miner's lamps, electric-power tools, electric-power sources for instruments and meters and other similar electrical
equipment that can run on batteries.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On February 6, 2013, pursuant to an Agreement
between Mr. Keming Li, former<font style="font-family: SimSun"> </font>CEO/President and Director of Golden Oasis New Energy Group
Inc., a Nevada corporation (the “Issuer”), Ms. Guoling Jin, former Treasury and Director of Golden Oasis New Energy
Group Inc, and Ms. Madison Li (the stockholder), of Golden Oasis New Energy Group Inc, and Mr. Jian Li (the “Purchaser”),
Mr. Jian Li became the principal stockholder and Chief Executive Officer and Tzongshyan George Sheu the Vice-president, secretary,
and director of the Company. </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><u>Going Concern and Plan of Operation</u></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company's financial statements have been
presented on the basis that it is a going concern, which contemplates the realization of assets and the satisfaction of liabilities
in the normal course of business. The Company is in the development stage and has not earned any profit from operations to date.
These conditions raise substantial doubt about its ability to continue as a going concern. These financial statements do not include
any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might
be necessary should the Company be unable to continue as a going concern.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><u>Development Stage Company</u></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company is considered to be in the development
stage as defined FASB ASC Topic 915, “<i>Development Stage Entities</i>”. The Company has devoted substantially all
of its efforts to the corporate formation, the raising of capital and attempting to raise sales.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><u>Common Shares Issued to Executive and
Non-Executive Officers and Directors</u></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2016 total 6,588,010 shares
were issued to officers and directors, and there’s total of 7,964,090 outstanding shares as of December 31, 2016.</p>
<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><u>Loans to Officer/Shareholder</u></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">From the period of April 1 2012 to February
28, 2013, the company’s formerly officer, Keming Li, loaned $ 25,787 to First America Resources formerly known as Golden
Oasis New Energy Group Inc without interest without written agreement. The payment term is on demand.</p>
<p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On February 6, 2013, Mr. Keming Li sold his
shares to Mr. Jian Li, and Mr. Jian Li became the loan holder for all the prior loans advanced by formerly officer Mr. Keming Li.
As of March 31, 2013, the total loans from shareholder or officer was $25,787.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><u>Loans to Officer/Shareholder (Continued)</u></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For the period of April 1, 2013 to June 30,
2015, the officer and shareholder Jian Li additionally loaned $ 36,300 to the Company for continually operating of the business.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For the period of July 1, 2015 to June 30,
2016, the officer and shareholder Jian Li additionally loaned $ 36,000 to the Company for continually operating of the business.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For the period of July 1, 2016 to December
31, 2016, the officer and shareholder Jian Li additionally loaned $ 29,000 to the Company for continually operating of the business.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Therefore, there’s total of $ 127,087
outstanding loan from officer and director, Jian Li as of December 31, 2016.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><u>Common Stock</u></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Under the Company’s Articles of Incorporation
dated May 10, 2010, the Company is authorized to issue 500,000,000 shares of capital stock with a par value of $0.001.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On May 10, 2010, the Company was incorporated
in the State of Nevada.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On May 10, 2010, three founders of the Company,
Keming Li, Guoling Jin, and Madison Li purchased 5,000,000 shares at $0.005 per share. The proceeds of $ 25,000 were received.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On December 23, 2010, additional 611,500 common
shares were issued at $0.01 per share to 31 shareholders. The proceeds of $ 6,115.00 were received.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 31, 2011, 100,000 shares were issued
to Michael Williams for legal services at 0.10 per share.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On September 8, 2011, 60,000 common shares
were issued at $0.10 per share to six non-affiliated shareholders. The proceeds of $6,000.00 were received.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On June 13, 2012, the Company exchanged $ 67,159
in debt owed to Keming Li for 671,590 shares of common stock at fair market value of $ 0.10 per share.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On June 13, 2012, 50,000 shares were issued
to Pivo Associates for services at 0.10 per share.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On February 6, 2013, Mr. Keming Li, Ms. Guolin
Jin, Ms Madison Li together sold total 5,388,010 shares to Mr. Jian Li.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On July 1, 2013, 120,000 shares were issued
to Williams Securities Law Firm for legal services at 0.10 per share.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On November 27, 2013, 1,000,000 common shares
were issued at $0.05 per share to the CEO and President of the Company. The proceeds of $ 50,000 were received.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On November 27, 2013, 200,000 common shares
were issued at $0.05 per share to the vice president, secretary, and director of the Company. The proceeds of $ 10,000 were received.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On February 11, 2014, 11,000 common shares
were issued at $0.05 per share to two new shareholders. The proceeds of $ 550 were received.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On February 3, 2015, 140,000 shares were issued
to Globex Transfer LLC for professional service of $ 7,000 at $ 0.05 per share.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Therefore, as of December 31, 2016, total of
7,964,090 shares were issued and outstanding.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company is currently in the development
stage and their activities consist solely of corporate formation, raising capital, and attempting to sell products to generate
revenues.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">There is no guarantee that the Company will
be able to raise enough capital or generate revenues to sustain its operations and carry out its business plan.  These
conditions raise substantial doubt about the Company’s ability to continue as a going concern.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The financial statements do not include any
adjustments relating to the carrying amounts of recorded assets or the carrying amounts and classification of recorded liabilities
that may be required should the Company be unable to continue as a going concern.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2016 the cash and cash equivalent
balance was $9,973 and there is cumulative loss of $ 316,038 for the cumulative period from May 10, 2010 (Date of Inception) to
December 31, 2016.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company’s lack of operating history
and financial resources raise substantial doubt about its ability to continue as a going concern.  The financial statements
do not include adjustments that might result from the outcome of this uncertainty and if the Company is unable to generate significant
revenue or secure financing, then the Company may be required to cease or curtail its operations.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The financial statements reflect the assets,
revenues and expenditures of the Company on the accrual basis of accounting.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company’s fiscal year end is June
30.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The preparation of financial statements in
conformity with generally accepted accounting principles in the United States of America requires management to make estimates
and assumptions that affect certain amounts reported in the financial statements and disclosures. Accordingly, actual results could
differ from those estimates.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company considers all highly-liquid investments
with an original maturity of three months or less when purchased to be cash equivalents. As of December 31, 2016, there were $
9,973 cash and cash equivalents respectively.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Property, plant, and equipment are stated at
cost. Depreciation is being provided principally by straight line methods over the estimated useful lives of the assets. As of
December 31, 2016, there was no fixed asset in the Company’s balance sheets.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The company’s
comprehensive income is comprised of net income, unrealized gains and losses on marketable securities classified foreign currency
translation adjustments, and unrealized gains and losses on derivative financial instruments related to foreign currency hedging.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2016, the Company had Zero
inventory.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company accounts for stock issued for services
using the fair value method. In accordance with FASB ASC Topic 718, “Compensation - Stock Compensation”, the measurement
date of shares issued for services is the date at which the counterparty’s performance is complete.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 31, 2011, 100,000 shares were issued
to Michael Williams for legal services of $10,000 at $0.10 per share.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On June 13, 2012, 50,000 shares were issued
to Pivo Associates for services of $5,000 at $0.10 per share.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On July 1, 2013, 120,000 shares were issued
to Williams Security Law Firm for legal service of $ 12,000 at $ 0.10 per share.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On February 3, 2015, 140,000 shares were issued
to Globex Transfer LLC for professional service of $ 7,000 at $ 0.05 per share.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company computes per share amounts in accordance
with FASB ASC Topic 260, “Earnings per Share”. ASC 260 requires presentation of basic and diluted EPS.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Basic EPS is computed by dividing the income
(loss) available to Common Shareholders by the weighted-average number of common shares outstanding for the period. Diluted EPS
is based on the weighted-average number of shares of common stock and common stock equivalents outstanding during the periods.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2016, the Company only issued
one type of shares, i.e., common shares only. There are no other type of securities were issued. Accordingly, the diluted and basic
net loss per common share is the same.</p>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0; background-color: white">Cost
of Goods Sold included the purchase cost of the product sold, freight and shipping expense, custom fees, and merchant account fees.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For the quarter ended December 31, 2016 and
2015 no Cost of Goods Sold was recorded.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Operating expense consist of selling, general
and administrative expenses.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For the quarter ended December 31, 2016 and
2015, the Company incurred $ 23,658 and $ 27,197 operating expenses respectively, and $ 320,050 of operation expenses incurred
for the period from May 10, 2010 date of inception to December 31, 2016.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Professional fees consist of accounting and
auditing fees, legal fees, SEC filing fees, and other professional fees.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For the quarter ended December 31, 2016 and
2015, the Company incurred $ 22,600 and $ 27,013 respectively, and $ 285,844 of professional fees expense incurred for the period
from May 10, 2010 date of inception to December 31,2016.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">After February 6, 2013, the Company moved to
the new address located at 1000 E. Armstrong St., Morris, IL 60450. There was no lease signed between the Company and the property
owner, Jian Li, who is also the majority shareholder of the Company. Prior to the closing date of February 6, 2013, the monthly
rent payment of $ 600 for the former office location in Hoffman Estates was paid up to January 31, 2013.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Income taxes are provided for tax effects of
transactions reported in the financial statements and consist of taxes currently due plus deferred taxes. Deferred taxes are recognized
for differences between the basis of assets and liabilities for financial statement and income tax purposes. The differences in
asset and liability basis relate primarily to organization and start-up costs (use of different methods and periods to calculate
deduction). Deferred taxes are also recognized for operating losses and tax credits that are available to offset future income
taxes. The deferred tax assets and/or liabilities represent the future tax return consequences of those differences, which will
either be taxable or deductible when the assets and liabilities are recovered or settled. The components of the deferred tax asset
and liability are classified as current and concurrent based on their characteristics. Valuation allowances are provided for deferred
tax assets based on management’s projection of the sufficiency of future taxable income to realize the assets.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Management believes that none of the recently
issued accounting pronouncements will have a material impact on the financial statements.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><u>Basis of accounting</u></b></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The financial statements reflect the
assets, revenues and expenditures of the Company on the accrual basis of accounting.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company’s fiscal year end
is June 30.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><u>Use of Estimates</u></b></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The preparation of financial statements
in conformity with generally accepted accounting principles in the United States of America requires management to make estimates
and assumptions that affect certain amounts reported in the financial statements and disclosures. Accordingly, actual results could
differ from those estimates.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><u>Cash and Cash Equivalents</u></b></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company considers all highly-liquid
investments with an original maturity of three months or less when purchased to be cash equivalents. As of December 31, 2016, there
were $ 9,973 cash and cash equivalents respectively.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><u>Property, Plant, and Equipment
Depreciation</u></b></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Property, plant, and equipment are stated
at cost. Depreciation is being provided principally by straight line methods over the estimated useful lives of the assets. As
of December 31, 2016, there was no fixed asset in the Company’s balance sheets.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><u>Comprehensive Income</u></b></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The company’s comprehensive income
is comprised of net income, unrealized gains and losses on marketable securities classified foreign currency translation adjustments,
and unrealized gains and losses on derivative financial instruments related to foreign currency hedging.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><u>Inventory</u></b></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%">
<tr>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif"><font style="font: 10pt Times New Roman, Times, Serif">As of December 31, 2016, the Company had Zero inventory. </font></td></tr>
</table>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><u>Stock-Based Compensation</u></b></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company accounts for stock issued
for services using the fair value method. In accordance with FASB ASC Topic 718, “Compensation - Stock Compensation”,
the measurement date of shares issued for services is the date at which the counterparty’s performance is complete.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 31, 2011, 100,000 shares were
issued to Michael Williams for legal services of $10,000 at $0.10 per share.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">On June 13, 2012, 50,000 shares were
issued to Pivo Associates for services of $5,000 at $0.10 per share.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">On July 1, 2013, 120,000 shares were
issued to Williams Security Law Firm for legal service of $ 12,000 at $ 0.10 per share.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">On February 3, 2015, 140,000 shares
were issued to Globex Transfer LLC for professional service of $ 7,000 at $ 0.05 per share.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><u>Basic and Diluted Net Loss per
Common Share</u></b></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company computes per share amounts
in accordance with FASB ASC Topic 260, “Earnings per Share”. ASC 260 requires presentation of basic and diluted EPS.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Basic EPS is computed by dividing the
income (loss) available to Common Shareholders by the weighted-average number of common shares outstanding for the period. Diluted
EPS is based on the weighted-average number of shares of common stock and common stock equivalents outstanding during the periods.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2016, the Company
only issued one type of shares, i.e., common shares only. There are no other type of securities were issued. Accordingly, the diluted
and basic net loss per common share is the same.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">  </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><u>Revenue Recognition</u></b></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">In accordance with the FASB Accounting
Standards Codification (ASC) 605-15-25 “Revenue Recognition for Sales of Product”, the Company recognizes revenue when
it is realized or realizable and earned. The revenue from the product sales transaction shall be recognized at time of sale if
the following conditions are met:</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%">
<tr>
<td style="width: 4%"> </td>
<td style="vertical-align: top; width: 4%; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Symbol">·</font></td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The seller's price to the buyer is substantially fixed or determinable at the date of sale.</font></td></tr>
<tr>
<td> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td></tr>
<tr>
<td> </td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Symbol">·</font></td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The buyer has paid the seller, or the buyer is obligated to pay the seller and the obligation is not contingent on resale of the product.</font></td></tr>
<tr>
<td> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td></tr>
<tr>
<td> </td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Symbol">·</font></td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The buyer's obligation to the seller would not be changed in the event of theft or physical destruction or damage of the product.</font></td></tr>
<tr>
<td> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td></tr>
<tr>
<td> </td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Symbol">·</font></td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The buyer acquiring the product for resale has economic substance apart from that provided by the seller.</font></td></tr>
<tr>
<td> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td></tr>
<tr>
<td> </td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Symbol">·</font></td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The seller does not have significant obligations for future performance to directly bring about resale of the product by the buyer.</font></td></tr>
<tr>
<td> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td></tr>
<tr>
<td> </td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Symbol">·</font></td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The amount of future returns can be reasonably estimated.</font></td></tr>
</table>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">In accordance with paragraph 4-14 of
FASB ASC 605-45, "Reporting Revenues Gross as a Principal versus Net as an Agent", the Company will recognize revenues
on a gross basis. ASC 605-45, paragraph 4-14 discusses whether revenues and cost of goods sold to arrive at gross profit and their
corresponding assets and liabilities should be recorded at gross or net. The following indicators of gross revenue recognition
will be applicable in the Company:</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%">
<tr>
<td style="width: 4%"> </td>
<td style="vertical-align: top; width: 4%; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Symbol">·</font></td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Acts as principal in the transaction, Entity Is the Primary Obligor in the Arrangement. The Company will purchase the products from supplier(s) and will responsible for the acceptability of the products, store the products in our warehouse as inventory. The current leased property is a warehouse with office suite. For whole purchase and selling cycle, the Company acts as principal and primary obligator throughout the whole purchase to selling transaction.</font></td></tr>
</table>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%">
<tr>
<td style="width: 4%"> </td>
<td style="vertical-align: top; width: 4%; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Symbol">·</font></td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Has risk and rewards of ownership, such as general inventory risk, risk of loss for collection, delivery and returns. Based on the signed distribution agreement, the supplier ship the products FOB at shipping point, after shipping, the Company will take care of the products loss, and after receiving the products the Company will store all products in leased warehouse and incur risk of loss inventory. After selling to customers, the Company is also responsible for risk of loss for delivery, return, and collection of receivable.</font></td></tr>
<tr>
<td> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td></tr>
<tr>
<td> </td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Symbol">·</font></td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Takes title to the products. The Company will take title to the products before customers order them. The Company will retail its purchased products to general public through e-commerce or online selling. All customer orders and its shipments to customers will be responsible of the Company, not supplier(s).</font></td></tr>
<tr>
<td> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td></tr>
<tr>
<td> </td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Symbol">·</font></td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Flexibility
in pricing. The retail price to customers will be the responsibility of the Company according to the market
competitions.</font></td></tr>
<tr>
<td> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td></tr>
<tr>
<td> </td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Symbol">·</font></td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Assumes credit risk. The Company will assume collection and receivable risks.</font></td></tr>
<tr>
<td> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td></tr>
<tr>
<td> </td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Symbol">·</font></td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The Company can change the products or perform part of the service, and the Company is involved in the determination of products or service specifications based on customer’s needs. At the beginning of the Company’s development stage, the Company will not change the products. After the products purchased by the Company and stored in warehouse, the Company will display our products on our website or through e-bay, the interested customers will click the specific product items to complete purchase orders. After the development stage, the Company will develop its own design and will customize the products according to customers’ request.</font></td></tr>
</table>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">All the indicators of net revenue reporting
(ASC 605-45, paragraph 16-23) will not be applicable in the Company.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Revenues are recognized from product
sales upon shipment, which is the point in time when risk of loss is transferred to the customer, net of estimated returns and
allowances.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company had zero revenue for the
fiscal quarter ended at December 31, 2016 and 2015 respectively.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">  </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><u>Cost of Goods Sold</u></b></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Cost of Goods Sold included the purchase
cost of the product sold, freight and shipping expense, custom fees, and merchant account fees.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">For the quarter ended December 31, 2016
and 2015, no Cost of Goods Sold was recorded.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><u>Operating Expense</u></b></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Operating expense consist of selling,
general and administrative expenses.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">For the quarter ended December 31, 2016
and 2015, the Company incurred $ 23,658 and $ 27,197 operating expenses respectively, and $ 320,050 of operation expenses incurred
for the period from May 10, 2010 date of inception to December 31, 2016.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><u>Professional Fees</u></b></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Professional fees consist of accounting
and auditing fees, legal fees, SEC filing fees, and other professional fees.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">For the quarter ended December 31, 2016
and 2015, the Company incurred $ 22,600 and $ 27,013 respectively, and $ 285,844 of professional fees expense incurred for the
period from May 10, 2010 date of inception to December 31,2016.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><u>Operating Leases</u></b></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">After February 6, 2013, the Company
moved to the new address located at 1000 E. Armstrong St., Morris, IL 60450. There was no lease signed between the Company and
the property owner, Jian Li, who is also the majority shareholder of the Company. Prior to the closing date of February 6, 2013,
the monthly rent payment of $ 600 for the former office location in Hoffman Estates was paid up to January 31, 2013.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><u>Recent Accounting Pronouncements</u></b></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Management believes that none of the
recently issued accounting pronouncements will have a material impact on the financial statements.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><u>Income Tax</u></b></p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Income taxes are provided for tax effects
of transactions reported in the financial statements and consist of taxes currently due plus deferred taxes. Deferred taxes are
recognized for differences between the basis of assets and liabilities for financial statement and income tax purposes. The differences
in asset and liability basis relate primarily to organization and start-up costs (use of different methods and periods to calculate
deduction). Deferred taxes are also recognized for operating losses and tax credits that are available to offset future income
taxes. The deferred tax assets and/or liabilities represent the future tax return consequences of those differences, which will
either be taxable or deductible when the assets and liabilities are recovered or settled. The components of the deferred tax asset
and liability are classified as current and concurrent based on their characteristics. Valuation allowances are provided for deferred
tax assets based on management’s projection of the sufficiency of future taxable income to realize the assets.</p>
<p style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">In accordance with the FASB Accounting
Standards Codification (ASC) 605-15-25 “Revenue Recognition for Sales of Product”, the Company recognizes revenue when
it is realized or realizable and earned. The revenue from the product sales transaction shall be recognized at time of sale if
the following conditions are met:</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%">
<tr>
<td style="width: 4%"> </td>
<td style="vertical-align: top; width: 4%; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Symbol">·</font></td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The seller's price to the buyer is substantially fixed or determinable at the date of sale.</font></td></tr>
<tr>
<td> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td></tr>
<tr>
<td> </td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Symbol">·</font></td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The buyer has paid the seller, or the buyer is obligated to pay the seller and the obligation is not contingent on resale of the product.</font></td></tr>
<tr>
<td> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td></tr>
<tr>
<td> </td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Symbol">·</font></td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The buyer's obligation to the seller would not be changed in the event of theft or physical destruction or damage of the product.</font></td></tr>
<tr>
<td> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td></tr>
<tr>
<td> </td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Symbol">·</font></td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The buyer acquiring the product for resale has economic substance apart from that provided by the seller.</font></td></tr>
<tr>
<td> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td></tr>
<tr>
<td> </td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Symbol">·</font></td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The seller does not have significant obligations for future performance to directly bring about resale of the product by the buyer.</font></td></tr>
<tr>
<td> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td></tr>
<tr>
<td> </td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Symbol">·</font></td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The amount of future returns can be reasonably estimated.</font></td></tr>
</table>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">In accordance with paragraph 4-14 of
FASB ASC 605-45, "Reporting Revenues Gross as a Principal versus Net as an Agent", the Company will recognize revenues
on a gross basis. ASC 605-45, paragraph 4-14 discusses whether revenues and cost of goods sold to arrive at gross profit and their
corresponding assets and liabilities should be recorded at gross or net. The following indicators of gross revenue recognition
will be applicable in the Company:</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%">
<tr>
<td style="width: 4%"> </td>
<td style="vertical-align: top; width: 4%; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Symbol">·</font></td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Acts as principal in the transaction, Entity Is the Primary Obligor in the Arrangement. The Company will purchase the products from supplier(s) and will responsible for the acceptability of the products, store the products in our warehouse as inventory. The current leased property is a warehouse with office suite. For whole purchase and selling cycle, the Company acts as principal and primary obligator throughout the whole purchase to selling transaction.</font></td></tr>
</table>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%">
<tr>
<td style="width: 4%"> </td>
<td style="vertical-align: top; width: 4%; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Symbol">·</font></td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Has risk and rewards of ownership, such as general inventory risk, risk of loss for collection, delivery and returns. Based on the signed distribution agreement, the supplier ship the products FOB at shipping point, after shipping, the Company will take care of the products loss, and after receiving the products the Company will store all products in leased warehouse and incur risk of loss inventory. After selling to customers, the Company is also responsible for risk of loss for delivery, return, and collection of receivable.</font></td></tr>
<tr>
<td> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td></tr>
<tr>
<td> </td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Symbol">·</font></td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Takes title to the products. The Company will take title to the products before customers order them. The Company will retail its purchased products to general public through e-commerce or online selling. All customer orders and its shipments to customers will be responsible of the Company, not supplier(s).</font></td></tr>
<tr>
<td> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td></tr>
<tr>
<td> </td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Symbol">·</font></td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Flexibility in pricing. The retail price to customers will be the responsibility of the Company according to the market competitions.</font></td></tr>
<tr>
<td> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td></tr>
<tr>
<td> </td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Symbol">·</font></td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Assumes credit risk. The Company will assume collection and receivable risks.</font></td></tr>
<tr>
<td> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td>
<td style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"> </td></tr>
<tr>
<td> </td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Symbol">·</font></td>
<td style="vertical-align: top; font: 11pt/115% Calibri, Helvetica, Sans-Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The Company can change the products or perform part of the service, and the Company is involved in the determination of products or service specifications based on customer’s needs. At the beginning of the Company’s development stage, the Company will not change the products. After the products purchased by the Company and stored in warehouse, the Company will display our products on our website or through e-bay, the interested customers will click the specific product items to complete purchase orders. After the development stage, the Company will develop its own design and will customize the products according to customers’ request.</font></td></tr>
</table>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">All the indicators of net revenue reporting
(ASC 605-45, paragraph 16-23) will not be applicable in the Company.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Revenues are recognized from product
sales upon shipment, which is the point in time when risk of loss is transferred to the customer, net of estimated returns and
allowances.</p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company had zero revenue for the
fiscal quarter ended at December 31, 2016 and 2015 respectively.</p>
2010-05-10
Nevada
140000
100000
50000
120000
140000
140
6860
7000
10000
5000
12000
7000
0.10
0.10
0.10
0.05
0.10
600
5000000
611500
60000
1000000
200000
11000
0.005
0.01
0.10
0.05
0.05
0.05
25000
6115
6000
50000
10000
550
31
2
67159
671590
27197
320050
23658
5388010
7964090