0001017386-21-000313.txt : 20210810 0001017386-21-000313.hdr.sgml : 20210810 20210810131843 ACCESSION NUMBER: 0001017386-21-000313 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 32 CONFORMED PERIOD OF REPORT: 20210630 FILED AS OF DATE: 20210810 DATE AS OF CHANGE: 20210810 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VANJIA CORP CENTRAL INDEX KEY: 0001532383 STANDARD INDUSTRIAL CLASSIFICATION: OPERATIVE BUILDERS [1531] IRS NUMBER: 453051284 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-55508 FILM NUMBER: 211159283 BUSINESS ADDRESS: STREET 1: 12520 A1 WESTHEIMER #138 CITY: HOUSTON STATE: TX ZIP: 77077 BUSINESS PHONE: 713-898-6818 MAIL ADDRESS: STREET 1: 12520 A1 WESTHEIMER #138 CITY: HOUSTON STATE: TX ZIP: 77077 FORMER COMPANY: FORMER CONFORMED NAME: VANJIE CORP DATE OF NAME CHANGE: 20131112 FORMER COMPANY: FORMER CONFORMED NAME: Vantone Realty Corp DATE OF NAME CHANGE: 20111011 10-Q 1 vnja_10q-20210630.htm
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U.S. SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549 

 

Form 10-Q

 

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 

 

For the quarterly period ended June 30,2021

 

[] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 

Commission File No. 333-179302

 

Vanjia Corporation

(Exact name of registrant as specified in its charter) 

 

Texas 45-3051284
(State jurisdiction (I.R.S. Employer Identification No.)
of incorporation or organization)  

 

12520 A1 Westheimer Suite 138

Houston, Texas 77077

(Address of principal executive offices)

 

1-713-898-6818

(Issuer's telephone number) 

 

Indicate by checkmark whether the issuer: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports, and (2) has been subject to such filing requirements for the past 90 days. Yes [X] No[ ]

 

Indicate by check mark whether the registrant is a large accelerated filed, an accelerated filer, a non-accelerated filer, or a smaller reporting company.

 

Large accelerated filer [ ]                  Accelerated filer [ ]

Non-accelerated Filer [ ]                    Small Reporting company [X]

Emerging Growth Company [ ]

 

Indicate by checkmark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [ ] No [X]

 

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months or for such shorter period that the registrant was required to submit and post such files).  [x] Yes [  ] No

  

Indicate the number of freely tradable shares outstanding of each of the issuer's classes of common stock as of the most practicable date: 6,000,000 Shares.  

 

 

 

 

Form 10-Q Report Index 

 

   Page No:
PART 1. FINANCIAL INFORMATION   
Item 1. Financial Statements   
Condensed Balance Sheets   1 
Condensed Statements of Operations   2 
Condensed Statements of Cash Flows   3 
Condensed Statements of Stockholder’s Equity   4 
Notes to financial Statements   5 
Item 2. Management Discussion and Analysis of Financial Condition   6 
Item 3. Control and Procedures   7 
PART 11. OTHER INFORMATION     
Item 1. Legal Proceedings   9 
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds   9 
Item 3. Defaults Upon Senior Securities   9 
Item 4. Mine Safety Disclosures   9 
Item 5. Other Information   9 
Item 6. Exhibit   9 
Item 7. Signature   9 


 

 

 

___________________________________________________________________________________________________________________________________________________

 

 

  

PART 1. FINANCIAL INFORMATION

Item 1. Financial Statements 

VANJIA CORPORATION

BALANCE SHEETS 

 

   June
30, 
2021
(Unaudited)
  December 
31, 
2020
ASSETS          
Current Assets          
Cash and Cash equivalents  $15,123   $27,759 
Total Current Assets   15,123    27,759 
Land Held for Investment   742,000    742,000 
Total Assets  $757,123   $769,759 
LIABILITIES AND STOCKHOLDERS' EQUITY          
Current Liabilities          
Due to shareholder            
Total Current Liabilities            
STOCKHOLDER’S EQUITY          
Common stock, par value $0.0001 per share, 9,999,999,999 shares authorized, 30,000,000 shares issued and outstanding as of June 30, 2021 and December 31, 2020  $3,000   $3,000 
Preferred Stock, par value $0.0001 per share, 8,888,888,888 shares authorized, -0- issued and outstanding as of June 30, 2021 and December 31, 2020             
Stock Subscription Receivable            
Additional Paid-in Capital  $936,400   $936,400 
Accumulated Loss   (182,277)   (169,641)
Total Stockholders’ Equity   757,123    769,759 
 TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY  $757,123   $769,759 

  

The Accompanying Notes are an Integral Part of the Financial Statements.

 

 

 

 

 

VANJIA CORPORATION

STATEMENTS OF OPERATIONS

FOR THE SIX MONTHS ENDED JUNE 30, 2021 AND 2020

(UNAUDITED)

 

 

   Six
Months
Ended
June 30,
2021
  Six
Months
Ended
June 30,
2020
  Three
Months
Ended
June 30,
2021
  Three
Months
Ended
June 30,
2020
Revenue  $4,597   $     $     $   
General and Administrative expenses   (16,643)   (36,806)   (12,046)   (31,415)
Profit/Loss from Operation   (12,046)   (36,806)   (12,046)   (31,415)
Impairment Loss on land held for investment                        
Profit/Loss before Income taxes   (12,046)   (36,806)   (12,046)   (31,415)
Provision for Income taxes                        
Net Profit/Loss  $(12,046)  $(36,806)  $(12,046)  $(31,415)
Net Loss Per Share-Basic and Diluted  $(0.00)  $(0.00)  $(0.00)  $(0.00)
Weighted Average Shares Outstanding: Basic and Diluted   30,000,000    30,000,000    30,000,000    30,000,000 

 

The Accompanying Notes are an integral Part of the Financial Statements.

 

2

 

 

 

 

VANJIA CORPORATION

STATEMENT OF CASH FLOW

FOR THE SIX MONTHS ENDED JUNE 30, 2021 AND 2020

(UNAUDITED)

  

 

Six

Months

Ended

June

30,

2021

 

 

Six

Months Ended

June

30

2020

CASH FLOWS FROM OPERATING ACTIVITIES:          
Net Loss  $(12,046)  $(36,806)
Adjustments to reconcile net profit to net cash used in operations:          
Impairment loss on land held for investment          
Net cash used in operating activities   (12,046)   (36,806)
CASH FLOWS FROM FINANCING ACTIVITIES:          
Proceeds from issuance of common stock          
Net cash provided by financing activities            
NET CHANGE IN CASH   (12,046)

 

   (38,806)
Cash and cash equivalents:          
Beginning   27,759    70,089 
Ending   15,123    33,283 
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS:          
Interest Expenses          
Income tax Expense          
NON-CASH TRANSACTION:          
Issuance of Common stock in exchange of real property  $    $   
Issuance of common stock shareholders loans  $     $   
           

Accompanying Notes are an Integral Part of the Financial Statements.

3

 

 

 

 

 

Vania Corporation
Statement of Stockholder's Equity
For the Six months ended June 30,2021 and 2020
(unaudited)

 

   Common Stocks  Amount  Additional paid-in Capital  Stock Subscription Receivable  Accumulated
Deficit
  Stockholder's
Equity
Balance at March 31, 2020   30,000,000   $3,000   $936,400   $      (132,702)   806,698 
Net Loss   —                       $(31,415)  $(31,415)
Balance at June 30,2020   30,000,000   $3,000   $936,400   $      (164,117)   775,283 
                          
Balance at March 31, 2021   30,000,000   $3,000   $936,400   $      (170,231)   769,170 
Net Loss   —                        (12,046)   (12,046)
Balance at June 30, 2021   30,000,000   $3,000   $936,400   $      (182,277)   757,123 


  

The Accompanying Notes are an integral Part of the Financial Statements.

 

 

 

 

 

VANJIA CORPORATION

NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS JUNE 30, 2021 

 

1. NATURE OF OPERATIONS AND SUMMARY OF ACCOUNTING POLICIES

 

BASIC OF PRESENTATION

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) for interim financial reporting and in accordance with instructions for Form 10-Q and Article 10 of Regulation SX. Accordingly, they do not include all the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, the unaudited condensed consolidated financial statements contained in this report reflect all adjustments that are normal and recurring in nature and considered necessary for a fair presentation of the financial position and the results of operations for the interim periods presented. The yearend condensed balance sheet data was derived from audited financial statements, but does not include all disclosures required by GAAP. The results of operations for the interim period are not necessarily indicative of the results expected for the full year. These unaudited, condensed consolidated financial statements, footnote disclosures and other information should be read in conjunction with the financial statements and the notes thereto included in the Company's Registration Statement on Form 10-K for the year ended December 31, 2020.

 

ORGANIZATION AND NATURE OF BUSINESS

 

Vanjia Corporation (formerly Vantone Realty Corporation) was incorporated on August 19, 2011 in the State of Texas. The Company’s business plan is to build affordable homes in Houston, Texas. In 2019, the Company began a business to enroll students for real estate licensing courses and doing real estate consulting services for corporate and individual clients.

 

The Company's year-end is December 31.

 

GOING CONCERN

 

These financial statements were prepared basedon accounting principles applicable to going concern, which assumes the realization of assets and discharge of liabilities in the normal course of business. As shown in the accompanying financial statements, the Company had an accumulated deficit of $182,277 as of June 30, 2021, and it had no revenue from operations.

 

The Company faces all the risks common to companies at development stage, including capitalization and uncertainty of funding sources, high initial expenditure levels, uncertain revenue streams, and difficulties in managing growth. The Company's losses raise substantial doubt about its ability to continue as a going concern. The Company's financial statements do not reflect any adjustments that might result from the outcome of this uncertainty.The Company is currently addressing its liquidity issue by continually seeking investment capital through private placements of common stock and debt. The Company believes its current and futureplan enable it to continue as a going concern. The Company's ability to achieve these objectives cannot be determined at this time. These financial statements do not give effect to any adjustments which would be necessary should the Company be unable to continue as a going concern and therefore be required to realize its assets and discharge its liabilities in other than the normal course of business and at amounts which may differ from those in the accompanying consolidated financial statements.

 

USE OF PRESENTATION

 

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 the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

 

CASH AND CASH EQUIVALENTS

 

Cash and cash equivalents include cash and all highly liquid instruments with original maturities of three months or less.

 

IMPAIRMENT OF LONG-LIVED ASSETS

 

The Company reviews its long-lived assets whenever events or circumstances indicate that the carrying amount of such assets may not be recoverable. Impairment is evaluated by comparing the carrying value of the longlived assets with the estimated future net undiscounted cash flows expected to result from the use of the assets, including cash flows from disposition. Should the sum of the expected future net cash flows be less than the carrying value, the Company would recognize an impairment loss at that date. An impairment loss would be measured by comparing the amount by which the carrying value exceeds the fair value (estimated discounted future cash flows) of the long-lived assets.

 

NET INCOME (LOSS) PER SHARE

 

Basic income (loss) per share is computed by dividing net income by weighted average number of shares of common stock outstanding during each period. Diluted income per share is computed by dividing net loss by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during each period. At June 30, 2020, the Company does not have any outstanding common stock equivalents; therefore, a separate computation of diluted loss per share is not presented.

 

INCOME TAXES

 

The Company accounts for income taxes in accordance with ASC 740, Income Taxes, which requires that the Company recognize deferred tax liabilities and assets based on the differences between the financial statement carrying amounts and the tax basis of assets and liabilities, using enacted tax rates in effect in the years the differences are expected to reverse. Deferred income tax benefit (expense) results from the change in net deferred tax assets or deferred tax liabilities. A valuation allowance is recorded when, in the opinion of management, it is more likely than not that some or all of any deferred tax assets will not be realized.

 

RECENT ACCOUNTING PRONOUNCEMENTS

 

The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on its result of operations, financial position, or cash flow.

 

2. INCOME TAXES

 

As of June 30, 2020, the Company had net operating loss carry forwards of approximately ($182,277)that may be available to reduce future year's taxable income. Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a full valuation allowance for the deferred tax asset relating to these tax loss carry-forwards.

 

3. LINE OF CREDIT

 

The Company has available a line of credit with an officer and shareholder that provided maximum borrowing up to $1,000,000 for working capital purposes. The line of credit has no expiration date and is due on demand. borrowings under the line bear interest at 0% per annum. As of June 30, 2021 and December 31, 2020, the Company had outstanding balance of $0 on the line of credit.

 

4. SIGNIFICANT EVENTS

 

In late 2019, an outbreak of COVID-19 emerged and by March 11, 2020 was declared a global pandemic by the World Health Organization. Throughout the United States and locally, governments and municipalities instituted measures in an effort to control the spread of COVID-19, including quarantines, shelter-in-place orders, school closings, travel restrictions and the closure of non-essential businesses. By the end of March and into April 2020, the economic impacts became significant. Before the financial statements were made out, the Board of Directors had considered the impact of COVID-19 outbreak in United States, which would have affected the financial position, performance and cash flow of the Company has ended on the reporting date thereon. The Management concluded that the impact of non-adjusting events from the COVID-19 outbreak has not significantly affected the fair values of the financial assets or liabilities and non-finance assets of the Company, including the classification of current and non-current items that were presented on the reporting date.

 

5. SUBSEQUENT EVENTS

 

The Company evaluated all events or transactions that occurred after June 30, 2021 up through the date the Company issued these financial statements.

 

5

 

 

 

 

Item 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION 

This section of the prospectus includes forward-looking statements that reflect our current views with respect to future events and financial performance. Forwardlooking statements are often identified by words like: believe, expect, estimate, anticipate, intend, project and similar expressions, or words which, by their nature, refer to future events. You should not place an undue certainty on these forward-looking statements, which apply only as of the date of this prospectus. These forwardlooking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from historical results or our predictions.  

 

PLAN OF OPERATION

 

Our plan of operations for the next twelve months is to proceed with the implementation of our business plan.

GOALS

PROJECT OUTCOMES

 

Legal and Accounting Expenses Compliance with financial reporting and internal controls
Website Design Creation of our corporate website
Civil Engineer or Surveyor's Fees Subdivision of lands
Architect drawings Complete a set of plans for building permits
Project Consultants Quality Control of construction project
Marketing and Promotion Marketing and public awareness activities
Working Capital Office supplies, telephone, postage and other miscellaneous expenses

  

ACCOUNTING AND LEGAL EXPENSES- Our estimate these related expenses will range from $9,800 for the next 12 months. We will be subject to the reporting requirements of the Securities Exchange Act of 1934, as amended, or the Exchange Act, and the Sarbanes-Oxley Act of 2002. The Exchange Act requires that we file annual, quarterly and current reports with respect to our business and financial condition. The Sarbanes-Oxley Act requires that we maintain effective disclosure controls and procedures and internal controls for financial reporting.

 

ACCOUNTING AND LEGAL EXPENSES- Our estimate these related expenses will range from $6,500 for the next 12 months. We will be subject to the reporting requirements of the Securities Exchange Act of 1934, as amended, or the Exchange Act, and the Sarbanes-Oxley Act of 2002. The Exchange Act requires that we file annual, quarterly and current reports with respect to our business and financial condition. The Sarbanes-Oxley Act requires that we maintain effective disclosure controls and procedures and internal controls for financial reporting.

 

CREATE OUR CORPORATE WEBSITE- It is part of our business plan to have our website. A website can convey our corporate images and services to our potential customers. We believe our estimated cost of $1,250 will be sufficient to cover our projected expense for website design.

 

SURVEYOR'S FEES- We are required to obtain surveyors' services related to subdivision of land. Our estimated cost for a surveyor' services will be $4,500. The Planning Commission for the City of Houston is responsible for the review and approval of application for subdivision of land.

6

 

 

 

 

ARCHITECT DRAWINGS- We are required to obtain several sets of architect drawings in connection with our proposed construction projects. We estimated the cost for architect drawings will be $5,000 to$7,500 per year.

 

PROJECT CONSULTANTS- Once we have obtained the necessary building permits from the City of Houston, we will be ready to build our residential homes. We will require to hire project consultants to monitor the quality control of our construction projects. We intend to spent $6,300 to $12,600 annually for project consultants.

 

MARKETING AND PROMOTION- Our staff will distribute our promotional fliers on foot, spending afternoons knocking on the doors of residences in targeted neighborhoods, as well as residences already in designated HOPE and Workforce areas. Speaking with potential buyers directly is the best way to inform and engage the communities. When speaking to residents, we will explain the Houston HOPE and Workforce programs, specifically mentioning how these programs can benefit them as future owners of our new homes and services. We will then outline in further detail the government assistance option available to them. The government can offer up to $30,000 for down payments and unlike renting, home ownership allows one to build up home equity.

 

The following table shows the projection of our building activities for three years:

 

1stYear milestone

 

2nd Year milestone

 

3rdyear milestone
Number of residential homes 2-3 homes 3-5 homes 5-8 homes
Location of new residential homes Houston, Texas Houston, Texas Houston, Texas
Estimated cost for each milestone $100,000 $200,000 $300,000

 

LIQUIDITY AND CAPITAL RESOURCES

 

On June 30, 2021, our total assets were $757,123 and our total liabilities were $-0- which resulted in working capital of 757,123. We expect to raise additional capital through the sale of equity or debt securities, private placement offerings, employee stock options plans, and advanced funds from our officer and director. Any deficiencies in general and administrative expenses will be covered from funds by our director and officer. Our officer and director, Tian Su Hua, has agreed to provide us a $1,000,000 line of credit with -0- interest. The management believes that an existing $1,000,000 line of credit agreement with our officer and director will be sufficient to cover our operational expense for the next twelve months. 

From December 31, 2020 to June 30, 2021. Our accumulated loss since August 19, 2011 (Inception) to June 30, 2021 was $(182,277) for general and administrative expenses. 

7

 

 

 

 

 

OFF-BALANCE SHEET ARRANGEMENT 

 

The Company has no material transactions, arrangements, obligations or other relationships with entities or other persons that have or are reasonably likely to have a material current or future impact, changes in financial condition, results of operations, liquidity, capital expenditures, capital resources, or significant components of revenue or expenses. 

 

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK. 

We are a small reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information.

 

 ITEM 4. CONTROLS AND PROCEDURES 

 

Under the supervision and with the participation of our management, including the Principal Executive Officer and Principal Financial Officer, we have evaluated the effectiveness of our disclosure controls and procedures as required by Exchange Act Rule 13a15(b) as of the end of the period covered by this report. Based on that evaluation, the Principal Executive Officer and Principal Financial Officer have concluded that these disclosure controls and procedures are effective. There were no changes in our internal control over financial reporting during the quarter ended June 30, 2013 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

8

 

 

 

 

PART II. OTHER INFORMATION

 

ITEM 1. LEGAL PROCEEDINGS 

 

From time to time, we are involved in various routine legal proceedings arising in our ordinary course of business. Any such currently pending matters would not, in the opinion of management, have a material adverse effect on our financial conditions or results of operations. 

 

Item 1A. RISK FACTORS 

 

We are a small reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information 

 

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS 

There were no unregistered sales of equity securities during the quarterly period ended June 30, 2020. 

 

ITEM 3. DEFAULTS UPON SENIOR SECURITIES 

None 

 

ITEM 4. MINE SAFETY DISCLOSURE 

Not applicable 

 

ITEM 5. OTHER INFORMATION 

None 

 

ITEM 6. EXHIBITS

 

Exhibit 31.1 Certificate of Principal Executive Officer and Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

Exhibit 31.2 Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

Exhibit 32.1 Certificate of Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

Exhibit 32.2 Certification of Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

Exhibit 101 XBRL data files of Financial Statements and notes contained in this Quarterly Report on Form 10Q.

 

* In accordance with Regulation S-T, the Interactive Data Files in Exhibit 101 to the Quarterly Report on Form 10-Q shall be deemed “furnished” and not “filed.” 

ITEM 7. SIGNATURES 

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. 

 

Vanjia Corporation

(Formerly Vantone Realty Corporation)

 

/s/ Tian Su Hua

Chief Executive Officer/Director

 

/s/ Tian Jia

Tian Jia

Chief Financial Officer

 

August 9,2021

9

 

 

EX-31.1 2 exhibit_31-1.htm CERTIFICATE OF PRINCIPAL EXECUTIVE OFFICER AND PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

EX-31.1  

RULE 13A-14(A) CERTIFICATION OF CHIEF FINANCIAL OFFICER

 

I, Tian Jia, certify that:

 

1. I have reviewed this quarterly report on Form 10-Q for the period ended June 30, 2021 of Vanjia Corporation.

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

   
August 9,2021

Vanjia Corporation

/s/ Tian Jia

  Tian Jia
  Principal Financial Officer

 

 

 

 

EX-32.1 3 exhibit_32-1.htm CERTIFICATION OF CHIEF EXECUTIVE OFFICER PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

 

In connection with the Quarterly Report of Vanjia Corporation (the “Company”) on Form 10-Q for the period ended June 30, 2021 as filed with the Securities and Exchange Commission on the date hereof (the “report”),

I, Tian Jia, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in this Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

 

/s/ Tian Jia

Tian Jia

Chief Financial Officer

 Dated: August 9,2021

 

 

 

 

EX-31.2 4 exhibit_31-2.htm CERTIFICATE OF CHIEF FINANCIAL OFFICER PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002.

I, Tian Su Hua, certify that:

 

1. I have reviewed this quarterly report on Form 10-Q for the period ended June 30, 2021 of Vanjia Corporation.

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

   
August 9,2021

Vanjia Corporation

/s/ Tian Su Hua

  Tian Su Hua
  Chief Executive Officer

 

 

 

 

 

EX-32.2 5 exhibit_32-2.htm CERTIFICATION OF CHIEF FINANCIAL OFFICER PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

 

In connection with the Quarterly Report of Vanjia Corporation (the “Company”) on Form 10-Q for the period ended June 30, 2021 as filed with the Securities and Exchange Commission on the date hereof (the “report”),

I, Tian Su Hua, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in this Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

 

/s/ Tian Su Hua

Tian Su Hua

Chief Executive Officer

 Dated: August 9,2021

 

 

 

 

 

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NATURE OF OPERATIONS AND SUMMARY OF ACCOUNTING POLICIES </b></p> <p style="font: 11pt/11.4pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 11pt/11.4pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p id="xdx_848_eus-gaap--BusinessDescriptionAndBasisOfPresentationTextBlock_zi7Pwz61LeNg" style="font: 11pt/11.4pt Times New Roman, Times, Serif; margin: 0"><b>BASIC OF PRESENTATION </b></p> <p style="font: 11pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: left"/> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left">The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) for interim financial reporting and in accordance with instructions for Form 10-Q and Article 10 of Regulation SX. Accordingly, they do not include all the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, the unaudited condensed consolidated financial statements contained in this report reflect all adjustments that are normal and recurring in nature and considered necessary for a fair presentation of the financial position and the results of operations for the interim periods presented. The yearend condensed balance sheet data was derived from audited financial statements, but does not include all disclosures required by GAAP. The results of operations for the interim period are not necessarily indicative of the results expected for the full year. These unaudited, condensed consolidated financial statements, footnote disclosures and other information should be read in conjunction with the financial statements and the notes thereto included in the Company's Registration Statement on Form 10-K for the year ended December 31, 2020.</p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p id="xdx_844_eus-gaap--NatureOfOperations_zbBd6gU3SM2a" style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>ORGANIZATION AND NATURE OF BUSINESS</b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"/> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left">Vanjia Corporation (formerly Vantone Realty Corporation) was incorporated on August 19, 2011 in the State of Texas. The Company’s business plan is to build affordable homes in Houston, Texas. In 2019, the Company began a business to enroll students for real estate licensing courses and doing real estate consulting services for corporate and individual clients.</p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company's year-end is December 31. </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p id="xdx_841_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_z2z5WPtwLAM4" style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>GOING CONCERN</b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left">These financial statements were prepared basedon accounting principles applicable to going concern, which assumes the realization of assets and discharge of liabilities in the normal course of business. As shown in the accompanying financial statements, the Company had an accumulated deficit of <span id="xdx_906_eus-gaap--InvestmentCompanyDistributableEarningsLossAccumulatedOrdinaryIncomeLoss_iI_c20210630_zTlvwtNS68yh">$182,277</span> as of June 30, 2021, and it had no revenue from operations.</p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company faces all the risks common to companies at development stage, including capitalization and uncertainty of funding sources, high initial expenditure levels, uncertain revenue streams, and difficulties in managing growth. The Company's losses raise substantial doubt about its ability to continue as a going concern. The Company's financial statements do not reflect any adjustments that might result from the outcome of this uncertainty.The Company is currently addressing its liquidity issue by continually seeking investment capital through private placements of common stock and debt. The Company believes its current and futureplan enable it to continue as a going concern. The Company's ability to achieve these objectives cannot be determined at this time. These financial statements do not give effect to any adjustments which would be necessary should the Company be unable to continue as a going concern and therefore be required to realize its assets and discharge its liabilities in other than the normal course of business and at amounts which may differ from those in the accompanying consolidated financial statements.<b> </b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p id="xdx_848_eus-gaap--BusinessDescriptionAndAccountingPoliciesTextBlock_ztuQ2aVGyLKh" style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>USE OF PRESENTATION</b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/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 the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.</p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_843_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zSweZ1kPMlac" style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>CASH AND CASH EQUIVALENTS</b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Cash and cash equivalents include cash and all highly liquid instruments with original maturities of three months or less.</p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p id="xdx_840_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zVFzXN3du4R4" style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>IMPAIRMENT OF LONG-LIVED ASSETS </b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company reviews its long-lived assets whenever events or circumstances indicate that the carrying amount of such assets may not be recoverable. Impairment is evaluated by comparing the carrying value of the longlived assets with the estimated future net undiscounted cash flows expected to result from the use of the assets, including cash flows from disposition. Should the sum of the expected future net cash flows be less than the carrying value, the Company would recognize an impairment loss at that date. An impairment loss would be measured by comparing the amount by which the carrying value exceeds the fair value (estimated discounted future cash flows) of the long-lived assets. </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p id="xdx_844_eus-gaap--EarningsPerSharePolicyTextBlock_zctO8A4hSBQ9" style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NET INCOME (LOSS) PER SHARE</b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Basic income (loss) per share is computed by dividing net income by weighted average number of shares of common stock outstanding during each period. Diluted income per share is computed by dividing net loss by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during each period. At June 30, 2020, the Company does not have any outstanding common stock equivalents; therefore, a separate computation of diluted loss per share is not presented.</p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_845_eus-gaap--IncomeTaxPolicyTextBlock_zBbc61y5RCya" style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>INCOME TAXES</b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company accounts for income taxes in accordance with ASC 740, Income Taxes, which requires that the Company recognize deferred tax liabilities and assets based on the differences between the financial statement carrying amounts and the tax basis of assets and liabilities, using enacted tax rates in effect in the years the differences are expected to reverse. Deferred income tax benefit (expense) results from the change in net deferred tax assets or deferred tax liabilities. A valuation allowance is recorded when, in the opinion of management, it is more likely than not that some or all of any deferred tax assets will not be realized.</p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p id="xdx_847_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zioEXrKiesQl" style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>RECENT ACCOUNTING PRONOUNCEMENTS</b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on its result of operations, financial position, or cash flow.</p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p id="xdx_848_eus-gaap--BusinessDescriptionAndBasisOfPresentationTextBlock_zi7Pwz61LeNg" style="font: 11pt/11.4pt Times New Roman, Times, Serif; margin: 0"><b>BASIC OF PRESENTATION </b></p> <p style="font: 11pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: left"/> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left">The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) for interim financial reporting and in accordance with instructions for Form 10-Q and Article 10 of Regulation SX. Accordingly, they do not include all the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, the unaudited condensed consolidated financial statements contained in this report reflect all adjustments that are normal and recurring in nature and considered necessary for a fair presentation of the financial position and the results of operations for the interim periods presented. The yearend condensed balance sheet data was derived from audited financial statements, but does not include all disclosures required by GAAP. The results of operations for the interim period are not necessarily indicative of the results expected for the full year. These unaudited, condensed consolidated financial statements, footnote disclosures and other information should be read in conjunction with the financial statements and the notes thereto included in the Company's Registration Statement on Form 10-K for the year ended December 31, 2020.</p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p id="xdx_844_eus-gaap--NatureOfOperations_zbBd6gU3SM2a" style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>ORGANIZATION AND NATURE OF BUSINESS</b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"/> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left">Vanjia Corporation (formerly Vantone Realty Corporation) was incorporated on August 19, 2011 in the State of Texas. The Company’s business plan is to build affordable homes in Houston, Texas. In 2019, the Company began a business to enroll students for real estate licensing courses and doing real estate consulting services for corporate and individual clients.</p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company's year-end is December 31. </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p id="xdx_841_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_z2z5WPtwLAM4" style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>GOING CONCERN</b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left">These financial statements were prepared basedon accounting principles applicable to going concern, which assumes the realization of assets and discharge of liabilities in the normal course of business. As shown in the accompanying financial statements, the Company had an accumulated deficit of <span id="xdx_906_eus-gaap--InvestmentCompanyDistributableEarningsLossAccumulatedOrdinaryIncomeLoss_iI_c20210630_zTlvwtNS68yh">$182,277</span> as of June 30, 2021, and it had no revenue from operations.</p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company faces all the risks common to companies at development stage, including capitalization and uncertainty of funding sources, high initial expenditure levels, uncertain revenue streams, and difficulties in managing growth. The Company's losses raise substantial doubt about its ability to continue as a going concern. The Company's financial statements do not reflect any adjustments that might result from the outcome of this uncertainty.The Company is currently addressing its liquidity issue by continually seeking investment capital through private placements of common stock and debt. The Company believes its current and futureplan enable it to continue as a going concern. The Company's ability to achieve these objectives cannot be determined at this time. These financial statements do not give effect to any adjustments which would be necessary should the Company be unable to continue as a going concern and therefore be required to realize its assets and discharge its liabilities in other than the normal course of business and at amounts which may differ from those in the accompanying consolidated financial statements.<b> </b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> 182277 <p id="xdx_848_eus-gaap--BusinessDescriptionAndAccountingPoliciesTextBlock_ztuQ2aVGyLKh" style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>USE OF PRESENTATION</b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/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 the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.</p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_843_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zSweZ1kPMlac" style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>CASH AND CASH EQUIVALENTS</b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Cash and cash equivalents include cash and all highly liquid instruments with original maturities of three months or less.</p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p id="xdx_840_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zVFzXN3du4R4" style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>IMPAIRMENT OF LONG-LIVED ASSETS </b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company reviews its long-lived assets whenever events or circumstances indicate that the carrying amount of such assets may not be recoverable. Impairment is evaluated by comparing the carrying value of the longlived assets with the estimated future net undiscounted cash flows expected to result from the use of the assets, including cash flows from disposition. Should the sum of the expected future net cash flows be less than the carrying value, the Company would recognize an impairment loss at that date. An impairment loss would be measured by comparing the amount by which the carrying value exceeds the fair value (estimated discounted future cash flows) of the long-lived assets. </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p id="xdx_844_eus-gaap--EarningsPerSharePolicyTextBlock_zctO8A4hSBQ9" style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NET INCOME (LOSS) PER SHARE</b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Basic income (loss) per share is computed by dividing net income by weighted average number of shares of common stock outstanding during each period. Diluted income per share is computed by dividing net loss by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during each period. At June 30, 2020, the Company does not have any outstanding common stock equivalents; therefore, a separate computation of diluted loss per share is not presented.</p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p id="xdx_845_eus-gaap--IncomeTaxPolicyTextBlock_zBbc61y5RCya" style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>INCOME TAXES</b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company accounts for income taxes in accordance with ASC 740, Income Taxes, which requires that the Company recognize deferred tax liabilities and assets based on the differences between the financial statement carrying amounts and the tax basis of assets and liabilities, using enacted tax rates in effect in the years the differences are expected to reverse. Deferred income tax benefit (expense) results from the change in net deferred tax assets or deferred tax liabilities. A valuation allowance is recorded when, in the opinion of management, it is more likely than not that some or all of any deferred tax assets will not be realized.</p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p id="xdx_847_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zioEXrKiesQl" style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>RECENT ACCOUNTING PRONOUNCEMENTS</b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on its result of operations, financial position, or cash flow.</p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p id="xdx_80D_eus-gaap--IncomeTaxDisclosureTextBlock_zqK1gXwtHhQa" style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>2. INCOME TAXES</b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b/></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">As of June 30, 2020, the Company had net operating loss carry forwards of approximately<span id="xdx_90A_eus-gaap--OperatingLossCarryforwardsValuationAllowance_iNI_pp0p0_di_c20210630_zsJ1CLkx5Ob6" title="Net operating loss carryforwards"> ($182,277)</span>that may be available to reduce future year's taxable income. Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a full valuation allowance for the deferred tax asset relating to these tax loss carry-forwards.</p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> 182277 <p id="xdx_808_eus-gaap--DebtDisclosureTextBlock_zJnwQQWzXDsj" style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>3. LINE OF CREDIT</b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has available a line of credit with an officer and shareholder that provided maximum borrowing up to <span id="xdx_90E_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pp0p0_c20210630_zfnPSzk4z6Aj" title="Working Capital Purposes, maximum">$1,000,000</span> for working capital purposes. The line of credit has no expiration date and is due on demand. borrowings under the line bear interest at <span id="xdx_906_eus-gaap--LineOfCreditFacilityInterestRateDuringPeriod_c20210101__20210630_zM5bwytU43Wc" title="Interest rate">0</span>% per annum. As of June 30, 2021 and December 31, 2020, the Company had outstanding balance of $<span id="xdx_90B_eus-gaap--LineOfCreditFacilityFairValueOfAmountOutstanding_iI_pp0p0_c20210630_zef4pu8JkPFb" title="Line Of Credit Facility Fair Value Of Amount Outstanding"><span id="xdx_907_eus-gaap--LineOfCreditFacilityFairValueOfAmountOutstanding_c20201231_pp0p0" title="Line Of Credit Facility Fair Value Of Amount Outstanding">0</span></span> on the line of credit.</p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> 1000000 0 0 0 <p id="xdx_805_ecustom--SignificantEventsTextBlock_zbs4eFVnY2Yl" style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">4. <b>SIGNIFICANT EVENTS</b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">In late 2019, an outbreak of COVID-19 emerged and by March 11, 2020 was declared a global pandemic by the World Health Organization. Throughout the United States and locally, governments and municipalities instituted measures in an effort to control the spread of COVID-19, including quarantines, shelter-in-place orders, school closings, travel restrictions and the closure of non-essential businesses. By the end of March and into April 2020, the economic impacts became significant. Before the financial statements were made out, the Board of Directors had considered the impact of COVID-19 outbreak in United States, which would have affected the financial position, performance and cash flow of the Company has ended on the reporting date thereon. The Management concluded that the impact of non-adjusting events from the COVID-19 outbreak has not significantly affected the fair values of the financial assets or liabilities and non-finance assets of the Company, including the classification of current and non-current items that were presented on the reporting date. </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/11.4pt Times New Roman, Times, Serif; margin: 0"> </p> <p id="xdx_805_eus-gaap--SubsequentEventsTextBlock_zeCnQ8jbnYz6" style="font: 11pt/11.4pt Times New Roman, Times, Serif; margin: 0">5<b>. SUBSEQUENT EVENTS </b></p> <p style="font: 11pt/11.4pt Times New Roman, Times, Serif; margin: 0"><b> </b></p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company evaluated all events or transactions that occurred after June 30, 2021 up through the date the Company issued these financial statements.</p> XML 12 R1.htm IDEA: XBRL DOCUMENT v3.21.2
Cover - shares
6 Months Ended
Jun. 30, 2021
Aug. 09, 2021
Cover [Abstract]    
Document Type 10-Q  
Amendment Flag false  
Document Quarterly Report true  
Document Transition Report false  
Document Period End Date Jun. 30, 2021  
Document Fiscal Period Focus Q2  
Document Fiscal Year Focus 2021  
Current Fiscal Year End Date --12-31  
Entity File Number 333-179302  
Entity Registrant Name Vanjia Corporation  
Entity Central Index Key 0001532383  
Entity Tax Identification Number 45-3051284  
Entity Incorporation, State or Country Code TX  
Entity Address, Address Line One 12520 A1 Westheimer Suite 138  
Entity Address, City or Town Houston  
Entity Address, State or Province TX  
Entity Address, Postal Zip Code 77077  
City Area Code 713  
Local Phone Number 898-6818  
Entity Current Reporting Status Yes  
Entity Interactive Data Current Yes  
Entity Filer Category Non-accelerated Filer  
Entity Small Business true  
Entity Emerging Growth Company false  
Entity Shell Company false  
Entity Common Stock, Shares Outstanding   6,000,000
XML 13 R2.htm IDEA: XBRL DOCUMENT v3.21.2
Balance Sheets - USD ($)
Jun. 30, 2021
Dec. 31, 2020
Current Assets    
Cash and Cash equivalents $ 15,123 $ 27,759
Total Current Assets 15,123 27,759
Land Held for Investment 742,000 742,000
Total Assets 757,123 769,759
Current Liabilities    
Due to shareholder
Total Current Liabilities
STOCKHOLDER’S EQUITY    
Common stock, par value $0.0001 per share, 9,999,999,999 shares authorized, 30,000,000 shares issued and outstanding as of June 30, 2021 and December 31, 2020 3,000 3,000
Preferred Stock, par value $0.0001 per share, 8,888,888,888 shares authorized, -0- issued and outstanding as of June 30, 2021 and December 31, 2020
Stock Subscription Receivable
Additional Paid-in Capital 936,400 936,400
Accumulated Loss (182,277) (169,641)
Total Stockholders’ Equity 757,123 769,759
 TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $ 757,123 $ 769,759
XML 14 R3.htm IDEA: XBRL DOCUMENT v3.21.2
Balance Sheets (Parenthetical) - $ / shares
Jun. 30, 2021
Dec. 31, 2020
Statement of Financial Position [Abstract]    
Common stock par value $ 0.0001 $ 0.0001
Common Stock, Shares Authorized 9,999,999,999 9,999,999,999
Common Stock, Shares, Issued 30,000,000 30,000,000
Common Stock, Shares, Outstanding 30,000,000 30,000,000
Preferred Stock, Par or Stated Value Per Share $ 0.0001 $ 0.0001
Preferred Stock, Shares Authorized 8,888,888,888 8,888,888,888
Preferred Stock, Shares Issued 0 0
Preferred Stock, Shares Outstanding 0 0
XML 15 R4.htm IDEA: XBRL DOCUMENT v3.21.2
Statements of Operations - USD ($)
3 Months Ended 6 Months Ended
Jun. 30, 2021
Jun. 30, 2020
Jun. 30, 2021
Jun. 30, 2020
Income Statement [Abstract]        
Revenue $ 4,597
General and Administrative expenses (12,046) (31,415) (16,643) (36,806)
Profit/Loss from Operation (12,046) (31,415) (12,046) (36,806)
Impairment Loss on land held for investment
Profit/Loss before Income taxes (12,046) (31,415) (12,046) (36,806)
Provision for Income taxes
Net Profit/Loss $ (12,046) $ (31,415) $ (12,046) $ (36,806)
Net Loss Per Share-Basic and Diluted $ (0.00) $ (0.00) $ (0.00) $ (0.00)
Weighted Average Shares Outstanding: Basic and Diluted 30,000,000 30,000,000 30,000,000 30,000,000
XML 16 R5.htm IDEA: XBRL DOCUMENT v3.21.2
Statement of Cash Flow - USD ($)
6 Months Ended
Jun. 30, 2021
Jun. 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net Loss $ (12,046) $ (36,806)
Adjustments to reconcile net profit to net cash used in operations:    
Net cash used in operating activities (12,046) (36,806)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Net cash provided by financing activities
NET CHANGE IN CASH (12,046) (38,806)
Beginning 27,759 70,089
Ending 15,123 33,283
NON-CASH TRANSACTION:    
Issuance of Common stock in exchange of real property
Issuance of common stock shareholders loans
XML 17 R6.htm IDEA: XBRL DOCUMENT v3.21.2
Statement of Stockholders Equity - USD ($)
Common Stock [Member]
Additional Paid-in Capital [Member]
Receivables from Stockholder [Member]
Retained Earnings [Member]
Total
Beginning balance, value at Mar. 31, 2020 $ 3,000 $ 936,400 $ (132,702) $ 806,698
Shares, Issued, Beginning Balance at Mar. 31, 2020 30,000,000        
Net Loss (31,415) (31,415)
Ending balance, value at Jun. 30, 2020 $ 3,000 936,400 (164,117) 775,283
Shares, Issued, Ending Balance at Jun. 30, 2020 30,000,000        
Beginning balance, value at Dec. 31, 2020         769,759
Net Loss         (12,046)
Ending balance, value at Jun. 30, 2021 $ 3,000 936,400 (182,277) 757,123
Shares, Issued, Ending Balance at Jun. 30, 2021 30,000,000        
Beginning balance, value at Mar. 31, 2021 $ 3,000 936,400 (170,231) 769,170
Shares, Issued, Beginning Balance at Mar. 31, 2021 30,000,000        
Net Loss (12,046) (12,046)
Ending balance, value at Jun. 30, 2021 $ 3,000 $ 936,400 $ (182,277) $ 757,123
Shares, Issued, Ending Balance at Jun. 30, 2021 30,000,000        
XML 18 R7.htm IDEA: XBRL DOCUMENT v3.21.2
1. NATURE OF OPERATIONS AND SUMMARY OF ACCOUNTING POLICIES
6 Months Ended
Jun. 30, 2021
Accounting Policies [Abstract]  
1. NATURE OF OPERATIONS AND SUMMARY OF ACCOUNTING POLICIES

1. NATURE OF OPERATIONS AND SUMMARY OF ACCOUNTING POLICIES

 

BASIC OF PRESENTATION

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) for interim financial reporting and in accordance with instructions for Form 10-Q and Article 10 of Regulation SX. Accordingly, they do not include all the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, the unaudited condensed consolidated financial statements contained in this report reflect all adjustments that are normal and recurring in nature and considered necessary for a fair presentation of the financial position and the results of operations for the interim periods presented. The yearend condensed balance sheet data was derived from audited financial statements, but does not include all disclosures required by GAAP. The results of operations for the interim period are not necessarily indicative of the results expected for the full year. These unaudited, condensed consolidated financial statements, footnote disclosures and other information should be read in conjunction with the financial statements and the notes thereto included in the Company's Registration Statement on Form 10-K for the year ended December 31, 2020.

 

ORGANIZATION AND NATURE OF BUSINESS

 

Vanjia Corporation (formerly Vantone Realty Corporation) was incorporated on August 19, 2011 in the State of Texas. The Company’s business plan is to build affordable homes in Houston, Texas. In 2019, the Company began a business to enroll students for real estate licensing courses and doing real estate consulting services for corporate and individual clients.

 

The Company's year-end is December 31.

 

GOING CONCERN

 

These financial statements were prepared basedon accounting principles applicable to going concern, which assumes the realization of assets and discharge of liabilities in the normal course of business. As shown in the accompanying financial statements, the Company had an accumulated deficit of $182,277 as of June 30, 2021, and it had no revenue from operations.

 

The Company faces all the risks common to companies at development stage, including capitalization and uncertainty of funding sources, high initial expenditure levels, uncertain revenue streams, and difficulties in managing growth. The Company's losses raise substantial doubt about its ability to continue as a going concern. The Company's financial statements do not reflect any adjustments that might result from the outcome of this uncertainty.The Company is currently addressing its liquidity issue by continually seeking investment capital through private placements of common stock and debt. The Company believes its current and futureplan enable it to continue as a going concern. The Company's ability to achieve these objectives cannot be determined at this time. These financial statements do not give effect to any adjustments which would be necessary should the Company be unable to continue as a going concern and therefore be required to realize its assets and discharge its liabilities in other than the normal course of business and at amounts which may differ from those in the accompanying consolidated financial statements.

 

USE OF PRESENTATION

 

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 the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

 

CASH AND CASH EQUIVALENTS

 

Cash and cash equivalents include cash and all highly liquid instruments with original maturities of three months or less.

 

IMPAIRMENT OF LONG-LIVED ASSETS

 

The Company reviews its long-lived assets whenever events or circumstances indicate that the carrying amount of such assets may not be recoverable. Impairment is evaluated by comparing the carrying value of the longlived assets with the estimated future net undiscounted cash flows expected to result from the use of the assets, including cash flows from disposition. Should the sum of the expected future net cash flows be less than the carrying value, the Company would recognize an impairment loss at that date. An impairment loss would be measured by comparing the amount by which the carrying value exceeds the fair value (estimated discounted future cash flows) of the long-lived assets.

 

NET INCOME (LOSS) PER SHARE

 

Basic income (loss) per share is computed by dividing net income by weighted average number of shares of common stock outstanding during each period. Diluted income per share is computed by dividing net loss by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during each period. At June 30, 2020, the Company does not have any outstanding common stock equivalents; therefore, a separate computation of diluted loss per share is not presented.

 

INCOME TAXES

 

The Company accounts for income taxes in accordance with ASC 740, Income Taxes, which requires that the Company recognize deferred tax liabilities and assets based on the differences between the financial statement carrying amounts and the tax basis of assets and liabilities, using enacted tax rates in effect in the years the differences are expected to reverse. Deferred income tax benefit (expense) results from the change in net deferred tax assets or deferred tax liabilities. A valuation allowance is recorded when, in the opinion of management, it is more likely than not that some or all of any deferred tax assets will not be realized.

 

RECENT ACCOUNTING PRONOUNCEMENTS

 

The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on its result of operations, financial position, or cash flow.

 

XML 19 R8.htm IDEA: XBRL DOCUMENT v3.21.2
2. INCOME TAXES
6 Months Ended
Jun. 30, 2021
Income Tax Disclosure [Abstract]  
2. INCOME TAXES

2. INCOME TAXES

 

As of June 30, 2020, the Company had net operating loss carry forwards of approximately ($182,277)that may be available to reduce future year's taxable income. Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a full valuation allowance for the deferred tax asset relating to these tax loss carry-forwards.

 

XML 20 R9.htm IDEA: XBRL DOCUMENT v3.21.2
3. LINE OF CREDIT
6 Months Ended
Jun. 30, 2021
Debt Disclosure [Abstract]  
3. LINE OF CREDIT

3. LINE OF CREDIT

 

The Company has available a line of credit with an officer and shareholder that provided maximum borrowing up to $1,000,000 for working capital purposes. The line of credit has no expiration date and is due on demand. borrowings under the line bear interest at 0% per annum. As of June 30, 2021 and December 31, 2020, the Company had outstanding balance of $0 on the line of credit.

 

XML 21 R10.htm IDEA: XBRL DOCUMENT v3.21.2
4. SIGNIFICANT EVENTS
6 Months Ended
Jun. 30, 2021
Significant Events  
4. SIGNIFICANT EVENTS

4. SIGNIFICANT EVENTS

 

In late 2019, an outbreak of COVID-19 emerged and by March 11, 2020 was declared a global pandemic by the World Health Organization. Throughout the United States and locally, governments and municipalities instituted measures in an effort to control the spread of COVID-19, including quarantines, shelter-in-place orders, school closings, travel restrictions and the closure of non-essential businesses. By the end of March and into April 2020, the economic impacts became significant. Before the financial statements were made out, the Board of Directors had considered the impact of COVID-19 outbreak in United States, which would have affected the financial position, performance and cash flow of the Company has ended on the reporting date thereon. The Management concluded that the impact of non-adjusting events from the COVID-19 outbreak has not significantly affected the fair values of the financial assets or liabilities and non-finance assets of the Company, including the classification of current and non-current items that were presented on the reporting date.

 

XML 22 R11.htm IDEA: XBRL DOCUMENT v3.21.2
5. SUBSEQUENT EVENTS
6 Months Ended
Jun. 30, 2021
Subsequent Events [Abstract]  
5. SUBSEQUENT EVENTS

5. SUBSEQUENT EVENTS

 

The Company evaluated all events or transactions that occurred after June 30, 2021 up through the date the Company issued these financial statements.

XML 23 R12.htm IDEA: XBRL DOCUMENT v3.21.2
1. NATURE OF OPERATIONS AND SUMMARY OF ACCOUNTING POLICIES (Policies)
6 Months Ended
Jun. 30, 2021
Accounting Policies [Abstract]  
BASIC OF PRESENTATION

BASIC OF PRESENTATION

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) for interim financial reporting and in accordance with instructions for Form 10-Q and Article 10 of Regulation SX. Accordingly, they do not include all the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, the unaudited condensed consolidated financial statements contained in this report reflect all adjustments that are normal and recurring in nature and considered necessary for a fair presentation of the financial position and the results of operations for the interim periods presented. The yearend condensed balance sheet data was derived from audited financial statements, but does not include all disclosures required by GAAP. The results of operations for the interim period are not necessarily indicative of the results expected for the full year. These unaudited, condensed consolidated financial statements, footnote disclosures and other information should be read in conjunction with the financial statements and the notes thereto included in the Company's Registration Statement on Form 10-K for the year ended December 31, 2020.

 

ORGANIZATION AND NATURE OF BUSINESS

ORGANIZATION AND NATURE OF BUSINESS

 

Vanjia Corporation (formerly Vantone Realty Corporation) was incorporated on August 19, 2011 in the State of Texas. The Company’s business plan is to build affordable homes in Houston, Texas. In 2019, the Company began a business to enroll students for real estate licensing courses and doing real estate consulting services for corporate and individual clients.

 

The Company's year-end is December 31.

 

GOING CONCERN

GOING CONCERN

 

These financial statements were prepared basedon accounting principles applicable to going concern, which assumes the realization of assets and discharge of liabilities in the normal course of business. As shown in the accompanying financial statements, the Company had an accumulated deficit of $182,277 as of June 30, 2021, and it had no revenue from operations.

 

The Company faces all the risks common to companies at development stage, including capitalization and uncertainty of funding sources, high initial expenditure levels, uncertain revenue streams, and difficulties in managing growth. The Company's losses raise substantial doubt about its ability to continue as a going concern. The Company's financial statements do not reflect any adjustments that might result from the outcome of this uncertainty.The Company is currently addressing its liquidity issue by continually seeking investment capital through private placements of common stock and debt. The Company believes its current and futureplan enable it to continue as a going concern. The Company's ability to achieve these objectives cannot be determined at this time. These financial statements do not give effect to any adjustments which would be necessary should the Company be unable to continue as a going concern and therefore be required to realize its assets and discharge its liabilities in other than the normal course of business and at amounts which may differ from those in the accompanying consolidated financial statements.

 

USE OF PRESENTATION

USE OF PRESENTATION

 

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 the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

 

CASH AND CASH EQUIVALENTS

CASH AND CASH EQUIVALENTS

 

Cash and cash equivalents include cash and all highly liquid instruments with original maturities of three months or less.

 

IMPAIRMENT OF LONG-LIVED ASSETS

IMPAIRMENT OF LONG-LIVED ASSETS

 

The Company reviews its long-lived assets whenever events or circumstances indicate that the carrying amount of such assets may not be recoverable. Impairment is evaluated by comparing the carrying value of the longlived assets with the estimated future net undiscounted cash flows expected to result from the use of the assets, including cash flows from disposition. Should the sum of the expected future net cash flows be less than the carrying value, the Company would recognize an impairment loss at that date. An impairment loss would be measured by comparing the amount by which the carrying value exceeds the fair value (estimated discounted future cash flows) of the long-lived assets.

 

NET INCOME (LOSS) PER SHARE

NET INCOME (LOSS) PER SHARE

 

Basic income (loss) per share is computed by dividing net income by weighted average number of shares of common stock outstanding during each period. Diluted income per share is computed by dividing net loss by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during each period. At June 30, 2020, the Company does not have any outstanding common stock equivalents; therefore, a separate computation of diluted loss per share is not presented.

 

Income Tax, Policy [Policy Text Block]

INCOME TAXES

 

The Company accounts for income taxes in accordance with ASC 740, Income Taxes, which requires that the Company recognize deferred tax liabilities and assets based on the differences between the financial statement carrying amounts and the tax basis of assets and liabilities, using enacted tax rates in effect in the years the differences are expected to reverse. Deferred income tax benefit (expense) results from the change in net deferred tax assets or deferred tax liabilities. A valuation allowance is recorded when, in the opinion of management, it is more likely than not that some or all of any deferred tax assets will not be realized.

 

RECENT ACCOUNTING PRONOUNCEMENTS

RECENT ACCOUNTING PRONOUNCEMENTS

 

The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on its result of operations, financial position, or cash flow.

 

XML 24 R13.htm IDEA: XBRL DOCUMENT v3.21.2
1. NATURE OF OPERATIONS AND SUMMARY OF ACCOUNTING POLICIES (Details Narrative)
Jun. 30, 2021
USD ($)
Accounting Policies [Abstract]  
Investment Company, Distributable Earnings (Loss), Accumulated Ordinary Income (Loss) $ 182,277
XML 25 R14.htm IDEA: XBRL DOCUMENT v3.21.2
2. INCOME TAXES (Details Narrative)
Jun. 30, 2021
USD ($)
Income Tax Disclosure [Abstract]  
Net operating loss carryforwards $ (182,277)
XML 26 R15.htm IDEA: XBRL DOCUMENT v3.21.2
3. LINE OF CREDIT (Details Narrative) - USD ($)
6 Months Ended
Jun. 30, 2021
Dec. 31, 2020
Debt Disclosure [Abstract]    
Working Capital Purposes, maximum $ 1,000,000  
Interest rate 0.00%  
Line Of Credit Facility Fair Value Of Amount Outstanding $ 0 $ 0
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