0001213900-15-005912.txt : 20150811 0001213900-15-005912.hdr.sgml : 20150811 20150811065243 ACCESSION NUMBER: 0001213900-15-005912 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 11 CONFORMED PERIOD OF REPORT: 20150630 FILED AS OF DATE: 20150811 DATE AS OF CHANGE: 20150811 FILER: COMPANY DATA: COMPANY CONFORMED NAME: eBullion, Inc. CENTRAL INDEX KEY: 0001573766 STANDARD INDUSTRIAL CLASSIFICATION: [6221] IRS NUMBER: 462323674 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-55231 FILM NUMBER: 151042445 BUSINESS ADDRESS: STREET 1: 80 BROAD STREET, 5TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10004 BUSINESS PHONE: 212-837-7858 MAIL ADDRESS: STREET 1: 80 BROAD STREET, 5TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10004 10-Q 1 f10q0615_ebullioninc.htm

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

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

For the quarterly period ended June 30, 2015

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

For the transition period from _______________ to _______________

Commission file number: 000-55231

eBullion, Inc.

(Exact name of registrant as specified in its charter)

Delaware		46-2323674
(State or other jurisdiction of Incorporation or Organization)		(I.R.S. Employer Identification No.)

80 Broad Street, 5^th Floor New York, NY		10004
(Address of principal executive offices)		(Zip Code)

(212) 837-7858

(Registrant's telephone number, including area code)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 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 ☐ No R

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 (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes R No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer	☐	Accelerated filer	☐
Non-accelerated filer	☐	Smaller reporting company	R
(Do not check if smaller reporting company)

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No R

As of August 11, 2015 there were 512,600,000 shares of Common Stock, $0.0001 par value per share, outstanding.

EBULLION, INC.

TABLE OF CONTENTS

		Page No.

	PART I—FINANCIAL INFORMATION

Item 1.	Financial Statements		1

	Condensed Consolidated Balance Sheets as of June 30, 2015 and March 31, 2015		1

	Unaudited Condensed Consolidated Statements of Operations for the three months ended June 30, 2015 and 2014		2

	Condensed Consolidated Statements of Stockholders Equity for the year ended March 31, 2015 and the three months ended June 30, 2015		3

	Unaudited Condensed Consolidated Statements of Cash Flows for the three months ended June 30, 2015 and 2014		4

	Notes to Condensed Consolidated Financial Statements (unaudited)		5

Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations		21

Item 3.	Quantitative and Qualitative Disclosures About Market Risk		24

Item 4.	Controls and Procedures		25

	PART II—OTHER INFORMATION

Item 1.	Legal Proceedings		25

Item 1A.	Risk Factors		25

Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds		26

Item 3.	Defaults Upon Senior Securities		26

Item 4.	Mine Safety Disclosures		26

Item 5.	Other Information		26

Item 6.	Exhibits		26

FORWARD-LOOKING STATEMENTS

This Quarterly Report on Form 10-Q contains forward-looking statements that involve substantial risks and uncertainties. All statements, other than statements of historical facts, contained in this Quarterly Report on Form 10-Q, including statements regarding our strategy, future operations, future financial position, future revenues, projected costs, prospects, plans and objectives of management, are forward looking statements. The words "anticipate," "believe," "estimate," "expect," "intend," "may," "plan," "predict," "project," "target," "potential," "will," "would," "could," "should," "continue" and similar expressions are intended to identify forward-looking statements, although not all forward-looking statements contain these identifying words.

Forward-looking statements are not guarantees of future performance and our actual results could differ materially from the results discussed in the forward-looking statements. Factors that could cause actual results to differ materially from those in the forward-looking statements include, but are not limited to, our ability to raise additional capital to support our clinical development program and other operations, our ability to develop products of commercial value and to identify, discover and obtain rights to additional potential product candidates, our ability to protect and maintain our intellectual property and the ability of our licensors to obtain and maintain patent protection for the technology or products that we license from them, the outcome of research and development activities, our reliance on third-parties, competitive developments, the effect of current and future legislation and regulation and regulatory actions, as well as other risks described more fully in this Quarterly Report on Form 10-Q.

As a result of these and other factors, we may not actually achieve the plans, intentions or expectations disclosed in our forward-looking statements, and you should not place undue reliance on our forward-looking statements. Our forward-looking statements do not reflect the potential impact of any future acquisitions, mergers, dispositions, joint ventures or investments we may make. We do not assume any obligation to update any forward-looking statements, whether as a result of new information, future events or otherwise, except as required by law.

PART I—FINANCIAL INFORMATION

ITEM 1.

FINANCIAL STATEMENTS

eBullion, Inc.

Condensed Consolidated Balance Sheets

As of June 30 and March 31, 2015

(Expressed in US dollars)

	Unaudited June 30, 2015		Audited March 31, 2015
ASSETS
Current Assets
Cash	$	1,500,360	$	2,513,423
Commissions receivable		411,242		118,298
Deposits and prepaid expenses		275,737		52,452
Prepaid income taxes		41,406		41,396
Total current assets		2,228,745		2,725,569

Noncurrent Assets
Deposits and prepaid expenses		-		223,470
Equipment, net		205,097		225,131
Loan receivable from Global Long		773,970		-
Deferred income taxes		13,174		10,522
Total noncurrent assets		992,241		459,123

Total assets	$	3,220,986	$	3,184,692

LIABILITIES AND SHAREHOLDERS’ EQUITY
Current Liabilities
Accounts payable and accrued liabilities	$	19,156		35,048
Customer deposits		137,824		92,613
Income taxes		149,190		145,883
Total current liabilities		306,170		273,544

Total liabilities		306,170		273,544

Commitments
Shareholders’ Equity
Common stock, $0.0001 par value, 1,000,000,000 shares authorized, 512,600,000 shares issued and outstanding (1)		51,260		51,260
Additional paid in capital (1)		1,477,404		1,477,404
Retained earnings		1,385,751		1,383,704
Accumulated other comprehensive income (loss)		401		(1,220	)
Total shareholders’ equity		2,914,816		2,911,148
Total liabilities and shareholders’ equity	$	3,220,986	$	3,184,692

(1)

The capital accounts of the Company have been restated to reflect the 10 for 1 stock split which was effective in March 2015. See Note 13 for further discussion.

The accompanying notes are an integral part of these condensed consolidated financial statements.

eBulllion, Inc.

Unaudited Condensed Consolidated Statements of Comprehensive Income

For the Three Months Ended June 30, 2015 and 2014

(Expressed in US dollars)

	2015			2014
REVENUES

Commission revenue	$	534,141		$	674,475

EXPENSES
General and administrative		363,229			432,318
Employee compensation and benefits		165,905			206,250
Depreciation and amortization		20,171			20,169
Total expenses		549,305			658,737

INCOME (LOSS) FROM OPERATIONS		(15,164	)		15,738

OTHER INCOME
Rental income		9,030			34,052
Interest income, net		9,711			2,413
Total other income		18,741			36,465

INCOME BEFORE INCOME TAXES		3,577			52,203

INCOME TAX PROVISION (BENEFIT)
Current		4,180			21,793
Deferred		(2,650	)		(2,593	)
Total income tax provision		1,530			19,200

NET INCOME		2,047			33,003

OTHER COMPREHENSIVE INCOME
Foreign currency translation		1,621			1,072
COMPREHENSIVE INCOME	$	3,668		$	34,075

WEIGHTED AVERAGE COMMON SHARES OUTSTANDING
Basic and diluted (1)		512,600,000			512,600,000

BASIC AND DILUTED EARNINGS PER COMMON SHARE
Basic and diluted earnings per common share (1)	$	0.00		$	0.00

(1)

The Company’s weighted average common shares outstanding for both basic and diluted earnings per share have been restated for the effects of the 10 for 1 stock split which was effective in March 2015. See Note 13 for further discussion.

The accompanying notes are an integral part of these condensed consolidated financial statements.

eBullion, Inc.

Condensed Consolidated Statements of Shareholders’ Equity

For the Year Ended March 31, 2015 and Three Months Ended June 30, 2015

(Expressed in US dollars)

									Accumulated
	Common Stock				Additional				Other			Total
	Number of				Paid in		Retained		Comprehensive			Shareholders’
	Shares		Par Value		Capital		Earnings		Income (Loss)			Equity

BALANCE, March 31, 2014 – Audited (1)		507,600,000	$	50,076	$	1,477,404	$	846,405	$	(1,017	)	$	2,374,052

Proceeds from private placement		5,000,000		500		-		-		-			-

Net income		-		-		-		537,299		-			537,299

Foreign currency translation adjustment		-		-		-		-		(203	)		(203	)

BALANCE, March 31, 2015 - Audited		512,600,000	$	51,260	$	1,477,404	$	1,383,704	$	(1,220	)	$	2,911,148

Net income		-		-		-		2,047		-			2,047

Foreign currency translation adjustment		-		-		-		-		1,621			1,621

BALANCE, June 30, 2015 - Unaudited		512,600,000	$	51,260	$	1,477,404	$	1,385,751	$	401		$	2,914,816

(1)

The capital accounts of the Company have been restated to reflect the 10 for 1 stock split which was effective in March 2015. See Note 13 for further discussion.

The accompanying notes are an integral part of these condensed consolidated financial statements.

eBullion, Inc.

Unaudited Condensed Consolidated Statements of Cash Flows

For the Three Months Ended June 30, 2015 and 2014

(Expressed in US dollars)

	2015			2014
OPERATING ACTIVITIES:
Net income	$	2,047		$	33,003
Adjustments to reconcile net income to net cash used in operating activities
Depreciation and amortization		20,171			20,169
Changes in operating assets and liabilities:
Commissions receivable		(292,932	)		(280,111	)
Deposits and prepaid expenses		258			6,987
Accounts payable and accrued liabilities		(15,962	)		18,615
Customer deposits		45,190			37,101
Income taxes payable		4,180			21,793
Deferred income taxes		(2,650	)		(2,593	)
Net cash used in operating activities		(239,698	)		(145,036	)

INVESTING ACTIVITIES:
Loan receivable from Global Long		(774,020	)
Loan receivable from eBullion Trade					997,604
Net cash provided by (used in) investing activities		(774,020	)		997,604

NET INCREASE (DECREASE) IN CASH		(1,013,718	)		852,568
EFFECT OF EXCHANGE RATE CHANGES ON CASH		655			622
Cash, beginning of period		2,513,423			808,039
Cash, end of period	$	1,500,360		$	1,661,229
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Cash paid during the period for income taxes	$	-		$	-

The accompanying notes are an integral part of these condensed consolidated financial statements.

eBullion, Inc.

Notes to Unaudited Condensed Consolidated Financial Statements

For the Three Months Ended June 30, 2015 and 2014

(Expressed in US Dollars)

1.	Nature of Operations and Basis of Presentation

eBullion, Inc. (“eBullion” or “the Company”) was incorporated in Delaware on January 28, 2013. On April 3, 2013, the Company’s shareholders exchanged 100% of their shares for 100% of the shares of Man Loong Bullion Company Limited (“Man Loong”) a company which was incorporated in Hong Kong in 1974, and in 2007, was re-registered under Hong Kong law as a limited liability company. Upon completion of this transaction, Man Loong became a 100% owned subsidiary of eBullion. This transaction was accounted for as a reverse take-over.

The Company provides trading services for gold and silver trading positions on Man Loong’s proprietary, 24-hour electronic trading platform, and its telephone transaction system located in Hong Kong. The Company is licensed through the Chinese Gold and Silver Exchange Society (“CGSE”) a self-regulatory organization located in Hong Kong which acts as an exchange for the trading of Kilo gold and Loco London gold and silver price indices quoted on the London Metals Exchange.

The Company is not a counter party for trades entered through its trading platform and telephone transaction system, and instead, contracts with agents who pay Man Loong a fixed commission on each trade that the Company executes for its agents and their customers.

Basis of Presentation

The Company’s unaudited condensed consolidated financial statements are expressed in U.S. Dollars and are presented in accordance with U.S. GAAP and the rules and regulations of the Securities and Exchange Commission (“SEC”). The Company’s and Man Loong’s fiscal year end is March 31.

Principles of Consolidation

The unaudited condensed consolidated financial statements as of June 30, 2015 and March 31, 2015, and for the three months ended June 30, 2015 and 2014, include the accounts of eBullion and its wholly owned subsidiary, Man Loong. All significant intercompany transactions have been eliminated.

eBullion, Inc.

Notes to Unaudited Condensed Consolidated Financial Statements

For the Three Months Ended June 30, 2015 and 2014

(Expressed in US Dollars)

2.	Summary of Significant Accounting Policies

Use of Estimates

The preparation of these unaudited condensed consolidated financial statements in conformity with U.S. GAAP 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 unaudited consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. Changes in these estimates are recorded when known. Significant estimates made by management include:

	●	Valuation of assets and liabilities
	●	Useful lives of equipment
	●	Accounting for transactions with variable interest entities
	●	Other matters that affect the reported amounts and disclosures of contingencies in the consolidated financial statements.

Actual results could differ from those estimates.

Reclassifications

Certain reclassifications have been made to amounts reported in the previous periods to conform to the current presentation. Such reclassifications had no effect on net income.

eBullion, Inc.

Notes to Unaudited Condensed Consolidated Financial Statements

For the Three Months Ended June 30, 2015 and 2014

(Expressed in US Dollars)

2.	Summary of Significant Accounting Policies - continued

Revenue Recognition

The Company recognizes revenue in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 605, Revenue Recognition, which requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence that an arrangement exists; (2) delivery has occurred or services have been rendered; (3) the fee is fixed and determinable; and (4) collectability is reasonably assured. The Company is not a counter party for trades executed through its trading platform and telephone transaction system and, instead, recognizes revenue to the extent of the flat-fee commission it receives on each trade processed for its agents and their customers.

Advertising

Advertising costs are incurred for the production and communication of advertising, as well as other marketing activities. The Company expenses the cost of advertising as incurred. The Company did not capitalize any production costs associated with advertising for the three months ended June 30, 2015 and 2014. The total amount charged to advertising expense was $1,878 and $2,634 for the three months ended June 30, 2015 and 2014, respectively.

Cash and cash equivalents

Cash and cash equivalents consist primarily of cash on deposit, certificates of deposits, money market accounts, and investment grade commercial paper that are readily convertible to cash and purchased with original maturities of three months or less. As of June 30, 2015 and March 31, 2015, the Company had no cash equivalents.

eBullion, Inc.

Notes to Unaudited Condensed Consolidated Financial Statements

For the Three Months Ended June 30, 2015 and 2014

(Expressed in US Dollars)

2.	Summary of Significant Accounting Policies - continued

Fair Value of Financial Instruments

ASC 820, “Fair Value Measurements”, defines fair value and establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The carrying amounts reported in the balance sheets for cash, commissions receivable, loan receivable from Global Long, accounts payable and accrued liabilities and customer deposits qualify as financial instruments and are a reasonable estimate of fair value because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest.

The standard establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The three levels of the fair value hierarchy defined by the standard are as follows:

Level 1 - Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, listed equities and U.S. government treasury securities.

Level 2 - Pricing inputs are other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 2 includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category include non-exchange-traded derivatives such as over the counter forwards, options and repurchase agreements.

Level 3 - Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value from the perspective of a market participant. Level 3 instruments include those that may be more structured or otherwise tailored to customers’ needs.

Commissions Receivable

Commissions receivable represent commissions to be collected from agents for their customers’ trades executed across Man Loong’s electronic trade platform and telephone transaction system through the balance sheet date. Commissions receivable are typically remitted to the Company within 30 days of trade execution. The Company has not historically incurred credit losses on these commissions receivable. As of June 30, 2015 and March 31, 2015, the Company has no reserve for credit losses nor has it incurred any bad debts for the three months ended June 30, 2015 and 2014.

eBullion, Inc.

Notes to Unaudited Condensed Consolidated Financial Statements

For the Three Months Ended June 30, 2015 and 2014

(Expressed in US Dollars)

2.	Summary of Significant Accounting Policies – continued

Deposits and Prepaid Expenses

The Company records goods and services paid for but not received until a future date as deposits and prepaid expenses. These primarily include deposits and prepayments for occupancy related expenses. Deposit or prepaid expenses which will be realized more than 12 months past the balance sheet date are classified as non-current assets in the accompanying consolidated balance sheets.

Equipment

Equipment is stated at cost. The cost of an asset consists of its purchase price and any directly attributable costs of bringing the asset to its present working condition and location for its intended use.

Equipment is depreciated using the straight-line method over the estimated useful lives of the assets as follows:

	Office equipment		5 years
	Furniture and fixtures		5 years
	Computer equipment		5 years

Expenditures for maintenance and repairs are charged to expense as incurred. Additions, renewals and betterments are capitalized.

Gain or loss on disposal of equipment is the difference between net sales proceeds and the carrying amount of the relevant assets, if any, and is recognized as income or loss in the accompanying unaudited condensed consolidated statements of comprehensive income.

eBullion, Inc.

Notes to Unaudited Condensed Consolidated Financial Statements

For the Three Months Ended June 30, 2015 and 2014

(Expressed in US Dollars)

2.	Summary of Significant Accounting Policies – continued

Variable Interest Entity

A variable interest entity (“VIE”) is a legal entity, other than an individual, used for business purposes that either (a) has equity investors that do not provide sufficient financial resources for the entity to support its activities, or (b) the equity investors lack any one of the following three criteria:

	●	The power to direct activities that most significantly impact the entity’s economic performance
	●	The obligation to absorb the expected losses of the entity
	●	The right to receive the expected residual returns.

A VIE is required to be consolidated by a reporting entity if it has a controlling financial interest in the VIE. A reporting entity is deemed to have a controlling financial interest in a VIE if it both has the power to direct the activities that most significantly impact the VIE’s economic performance and the obligation to absorb the losses or the right to receive economic benefits from the VIE that could potentially be significant to the VIE.

Reporting Currency and Foreign Currency Translation

As of June 30 and March 31, 2015 and for the three months ended June 30, 2015 and 2014, the accounts of the Company were maintained in their functional currencies, which is the U.S. dollar for eBullion and the Hong Kong dollar ("HK dollar") for Man Loong. The financial statements of Man Loong have been translated into U.S. dollars which is its reporting currency. All assets and liabilities of Man Loong are translated at the exchange rate on the balance sheet date, shareholders’ equity is translated at historical rates and the statements of comprehensive income, and statements of cash flows are translated at the weighted average exchange rate for the periods. The resulting translation adjustments for the period are reported under other comprehensive income and accumulated translation adjustments are reported as a separate component of shareholders’ equity.

Foreign exchange rates at June 30 and March 31, 2015 and for the three months ended June 30, 2015 and 2014 are as follows:

	2015		2014

Year end March 31, 2015 USD/HKD exchange rate		7.7542
Period end USD/HKD exchange rate		7.7522
Average USD/HKD exchange rate:		7.7517		7.7527

eBullion, Inc.

Notes to Unaudited Condensed Consolidated Financial Statements

For the Three Months Ended June 30, 2015 and 2014

(Expressed in US Dollars)

2.	Summary of Significant Accounting Policies – continued

Long-Lived Assets

The Company periodically evaluates the carrying value of long-lived assets when events and circumstances warrant such review. The carrying value of a long-lived assets is considered impaired when the anticipated undiscounted cash flow from such an asset is separately identifiable and is less than the carrying value. In that event, a loss is recognized in the amount by which the carrying value exceeds the fair market value of the long-lived asset. The Company has identified no such impairment losses.

Accounts payable and accrued liabilities

Accounts payable and accrued liabilities at June 30, 2015 and March 31, 2014 primarily consist of accrued statutory bonus payable to employees in Hong Kong, audit fees payable to the Company’s auditors and accountants and legal fees payable to the Company’s legal counsel.

Customer Deposits

Customer deposits at June 30, 2015 and March 31, 2014 were accepted pursuant to the Company’s agreements with certain of its independent agents. Under terms of those agreements, the Company accepts margin deposits for certain of the agents’ customers who prefer that the Company hold those deposits. If an agent’s customer suffers a trading loss equaling 80% or more of the customers’ deposit balance, the customer is required to increase the balance of his deposit or the customer’s trading position is closed and the remaining deposit balance is remitted to the agent in order to fund the customer’s trading losses.

Accordingly, the Company had no risk of loss related to customer deposits at June 30, 2015 and March 31, 2014.

Accumulated Other Comprehensive Income (Loss)

The Company’s accumulated other comprehensive income (loss) as June 30, 2015 and 2014 consist of adjustments resulting from translating Man Loong’s functional currency, the HK dollar, to its reporting currency, the U.S. dollar.

Rental Income

Rental income consists of rent charged for a portion of Man Loong’s office facility which is leased on a short term lease arrangement. Agreed rental payments were $11,350 per month from April 1, 2014 until January 1, 2015, when the rent was reduced to $4,514 per month. The lease arrangement expired on March 31, 2015. Though not subject to a formal lease agreement, in April 2015, Man Loong extended the lease arrangement for a further 2 months, with agreed rental payments of $4,514 per month. For the three months ended June 30, 2015 and 2014, Man Loong recognized $9,030 and $0, respectively of rental income in the accompanying unaudited condensed consolidated statements of comprehensive income.

eBullion, Inc.

Notes to Unaudited Condensed Consolidated Financial Statements

For the Three Months Ended June 30, 2015 and 2014

(Expressed in US Dollars)

2.	Summary of Significant Accounting Policies - continued

Income Taxes

The Company utilizes ASC 740, Income Taxes, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

The Company has adopted the provisions of the interpretation, of ASC 740, Accounting for Uncertainty in Income Taxes. The Company did not have any material unrecognized tax benefits and there was no effect on its financial condition or results of operations as a result of implementing the interpretation. The Company files income tax returns in the United States and we are subject to federal income tax examinations for the fiscal years ended March 31, 2015 and 2014. Man Loong files income tax returns in Hong Kong and is no longer subject to tax examinations by tax authorities for years before 2008. At June 30, 2015, Man Loong had no uncertain tax positions.

We have not provided for U.S. income and foreign withholding taxes on approximately $11,691 of Man Loong’s undistributed earnings for the three months ended June 30, 2015, because such earnings have been retained and reinvested by Man Loong. The Company does not intend to require Man Loong to pay dividends for the foreseeable future and so additional income taxes and applicable withholding taxes that would result from the repatriation of such earnings are not practicably determinable.

Earnings per Share

The Company computes earnings per share (“EPS”) in accordance with ASC 260, Earnings Per Share. ASC 260 requires companies with complex capital structures to present basic and diluted EPS. Basic EPS is measured as net income divided by the weighted average common shares outstanding during the period.

Diluted EPS is similar to basic EPS but presents the dilutive effect on a per share basis of contracts to issue ordinary common shares (e.g., convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. The computation of diluted EPS includes the estimated impact of the exercise of contracts to purchase common stocks using the treasury stock method and the potential shares of converted common stock associated with the convertible debt using the if-converted method.

Potential common shares that have an anti-dilutive effect (i.e., those that increase earnings per share or decrease loss per share) are excluded from the calculation of diluted EPS.

The Company does not have any securities that may potentially dilute its basic earnings per share.

On March 12, 2015, the Company effected a 10 for 1 stock split, whereby it exchanged 10 of its shares for every 1 share issued at outstanding before the split. Following the share split, the Company has 512,600,000 shares issued and outstanding. All share and per share amounts for the prior period have been retroactively restated to give effect of the 10 for 1 share split.

Comprehensive Income

Comprehensive income is comprised of net income and other comprehensive income. Other comprehensive income includes unrealized gains resulting from translating Man Loong’s functional currency, the HK dollar, to its reporting currency, the U.S. dollar.

eBullion, Inc.

Notes to Unaudited Condensed Consolidated Financial Statements

For the Three Months Ended June 30, 2015 and 2014

(Expressed in US Dollars)

2.	Summary of Significant Accounting Policies - continued

Recently Adopted Accounting Standards

In March 2014, we adopted ASU 2013-05, Foreign Currency Matters (Topic 830), Parent’s Accounting for Cumulative Translation Adjustments Upon Derecognition of Certain Subsidiaries or Groups of Assets Within a Foreign Entity or an Investment in a Foreign Entity. ASU 2013-05 requires entities to release the entire balance of cumulative translation adjustment to the entity’s investment in a foreign entity when there is a; 1) sale of the subsidiary or group of net assets within the foreign entity; 2) loss of controlling financial interest in an investment in a foreign entity; or, 3) a step acquisition of a foreign entity such that the reporting entity changes from the equity method to consolidation of the foreign entity. ASU 2013-05 was effective for fiscal periods beginning after December 15, 2013. The adoption of ASU 2013-05 did not have a material effect on the Company’s unaudited condensed consolidated financial statements.

In March 2014, we adopted ASU 2013-11, Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists (a consensus of the FASB Emerging Issues Task Force). The amendments in ASU 2013-11 state that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, with certain exceptions. ASU 2013-11 applies to all entities that have unrecognized tax benefits when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists at the reporting date. The amendments in ASU 2013-11 are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The adoption of this update did not have a material effect on the Company’s unaudited condensed consolidated financial statements.

Recent Accounting Pronouncements

In February 2015, the FASB issued ASU 2015-02 Consolidations (Topic 810) Amendments to the Consolidation Analysis. ASU 2015-02 simplifies consolidation accounting for VIEs by placing more emphasis on the risk of loss and simplifying the application of related party guidance when determining whether a controlling financial interest in a VIE exists. ASU 2015-02 also simplifies consolidation analysis for public and private companies in several industries that typically make use of limited partnerships. ASU 2015-02 is effective for years beginning after December 15, 2015 and early adoption is permitted. The adoption of ASU 2015-02 is not expected to have a material effect on the Company’s unaudited condensed consolidated financial statements.

eBullion, Inc.

Notes to Unaudited Condensed Consolidated Financial Statements

For the Three Months Ended June 30, 2015 and 2014

(Expressed in US Dollars)

2.	Summary of Significant Accounting Policies - continued

Recent Accounting Pronouncements, Continued

Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the American Institute of Certified Public Accountants, and the SEC did not or are not believed by management to have a material impact on the Company’s present or future unaudited condensed consolidated financial statements.

3.	Deposits and Prepaid Expenses

	Deposits and prepaid expenses consisted of the following as of June 30, 2015 and March 31, 2015:

	Unaudited		Audited
	June 30, 2015		March 31,2015
Current
Prepaid rent and occupancy expenses	$	275,737	$	52,452

Noncurrent
Rent and occupancy deposits		-		223,470
Total deposits and prepaid expenses	$	275,737	$	275,922

4.	Loan receivable from Global Long

On April 3, 2015, Man Loong loaned Global Long Inc. Limited (“Global Long”) HKD$6,000,000. Global Long is registered in Hong Kong and through its subsidiaries in the Peoples Republic of China, is engaged in trading silver contracts as an electronic trading member of the Guangdong Precious Metal Exchange. The loan bears interest at a 6% annual rate, matures on its 5th anniversary and is secured by a first right of claim on a bank deposit held by a subsidiary of Global Long. Under terms of the loan, interest is payable to Man Loong quarterly and Global Long has the right to repay the loan at any time before the maturity date. Until all principal and accrued interest are repaid on the loan, Global Long may not enter into additional borrowings without Man Loong’s written permission, and upon certain events of default, the Loan becomes due on demand. The purpose of the loan was to establish a relationship with Global Long with the intent of becoming their first choice for Global Long’s customers who wish to trade in gold trading positions through the CGSE.

The Company determined that the loan to Global Long does not give the Company a variable interest in Global Long and that Global Long is not a variable interest entity (“VIE”) because Man Loong does not have the power to direct any of the activities of Global Long that significantly impact its economic performance. Accordingly, the Company has not consolidated Global Long into its unaudited condensed consolidated financial statements.

eBullion, Inc.

Notes to Unaudited Condensed Consolidated Financial Statements

For the Three Months Ended June 30, 2015 and 2014

(Expressed in US Dollars)

5.	Loan receivable from eBullion Trade

In July 2013, the Company’s wholly-owned subsidiary Man Loong, loaned eBullion Trade Company Limited (“eBullion Trade”) $997,049 (RMB 6,100,000). eBullion Trade is a development stage entity pursuing a license in the Peoples’ Republic of China for the purpose of engaging in trading silver contracts as an electronic trading member of the Guangdong Precious Metal Exchange (“GPME”).

The Company determined that the loan to eBullion Trade gave the Company a variable interest in eBullion Trade and that eBullion Trade is a variable interest entity (“VIE”) because the equity investor of eBullion Trade on the date of the loan lacked sufficient equity at risk to finance its activities without the loan. However, the Company determined that it was not the primary beneficiary of the VIE, because Man Loong did not have the power to direct the activities of the VIE that significantly impacted its economic performance. Accordingly, the Company has not consolidated eBullion Trade into its unaudited condensed consolidated financial statements.

The loan was unsecured, bore no interest and matured on April 17, 2014. Under terms of the loan, in the event that eBullion Trade’s GPME application was approved, it had the option to repay the loan in cash or by transferring 100% of its outstanding stock to Man Loong.

In April 2014, eBullion Trade informed Man Loong that it intended to repay the loan in cash in accordance with the terms of the loan agreement, and the loan was repaid in full on May 2, 2014.

6.	Equipment

Equipment, including leasehold improvements, consisted of the following as of June 30, 2015 and March 31, 2015:

	Unaudited			Audited
	June 30, 2015			March 31, 2015
Office equipment	$	305,694		$	305,557
Computer equipment		41,564			41,546
Furniture and fixtures		56,141			56,117
		403,399			403,220
Less: Accumulated depreciation		(198,302	)		(178,089	)
Equipment, net	$	205,097		$	225,131

Depreciation expense was $20,171 and $20,169 for the three months ended June 30, 2015 and 2014, respectively, and was recorded as depreciation and amortization expense in the accompanying unaudited condensed consolidated statements of comprehensive income.

7.	Customer Deposits

Customer deposits were $137,824 and $92,613 at June 30, 2015 and March 31, 2015, respectively, and were recorded as a current liability in the accompanying unaudited condensed consolidated balance sheets.

eBullion, Inc.

Notes to Unaudited Condensed Consolidated Financial Statements

For the Three Months Ended June 30, 2015 and 2014

(Expressed in US Dollars)

8.	General and Administrative Expenses

General and administrative expenses consist of the following for the three months ended June 30, 2015 and 2014.

	2015		2014
Marketing expenses	$	87,350	$	80,946
Trading platform rent		44,281		46,347
Transportation		17,348		17,318
Internet		4,454		5,930
Travel and entertainment		3,151		3,741
Computers and software		7,795		14,332
Legal and professional		26,266		78,233
Licenses		1,896		730
Occupancy		149,540		147,547
Advertising		1,878		2,634
Other taxes		-		1,050
Other		19,270		33,510
Total general and administrative expenses	$	363,229	$	432,318

9.	Income Taxes

Income before income taxes as shown in the accompanying unaudited condensed consolidated statements of comprehensive income is summarized below for the three months ended June 30, 2015 and 2014.

	2015			2014
United States	$	(9,644	)	$	(66,124	)
Hong Kong		13,221			118,327
Income before income taxes	$	3,577		$	52,203

Under Hong Kong Profits Tax Law the Company is subject to profits tax at a statutory rate of 16.5% on income reported in its statutory financial statements after appropriate tax adjustments.

eBullion, Inc.

Notes to Unaudited Condensed Consolidated Financial Statements

For the Three Months Ended June 30, 2015 and 2014

(Expressed in US Dollars)

9.	Income Taxes, Continued

The income tax provision (benefit) consists of the following for the three ended June 30, 2015 and 2014:

	2015			2014
Current:
United States	$	-		$	-
Hong Kong		4,180			21,793
Total current provision		4,180			21,793

Deferred:
United States		-			-
Hong Kong		(2,650	)		(2,593	)
Total deferred benefit		(2,650	)		(2,593	)

Total income tax provision	$	1,530		$	19,200

The reconciliation of the income tax provision to the amount computed by applying the U.S. statutory federal income tax rate to income before income taxes is as follows:

	2015			2014
Income tax provision at the U.S. statutory tax rate	$	537		$	8,051
Valuation allowance on U.S. net operating loss		1,447			11,531
Impact of foreign operations		(2,314	)		(4,356	)
Other		1,860			3,974
Total income tax provision	$	1,530		$	19,200

At June 30, 2015, we had U.S. net operating loss carryforwards of approximately $295,000 which expire in 2035. Based on the available evidence, it is uncertain whether future U.S. taxable income will be sufficient to offset the estimated net loss carryforwards, accordingly, we have recorded a valuation allowance of approximately $102,000 as of June 30 2015.

At June 30 and March 31, 2015, the Company’s and Man Loong’s differences between the book and tax basis of equipment gave rise to deferred income tax assets of $13,174 and $10,522, respectively which are recorded as noncurrent in the accompanying condensed consolidated balance sheets. The Company had no other differences between the book and tax basis of assets and liabilities as June 30 and March 31, 2015.

As a result of the implementation of ASC 740, Accounting for Income Taxes, the Company recognized no material adjustment to unrecognized tax benefits. The Company will continue to classify income tax penalties and interest, if any, as part of interest and other expenses in the accompanying unaudited condensed consolidated statements of comprehensive income. The Company has incurred no interest or penalties during the three months ended June 30, 2015 and 2014.

eBullion, Inc.

Notes to Unaudited Condensed Consolidated Financial Statements

For the Three Months Ended June 30, 2015 and 2014

(Expressed in US Dollars)

10.

Earnings Per Share

Earnings per share (“EPS”) information for the three months ended June 30, 2015 and 2014 was determined by dividing net income for the period by the weighted average number of both basic and diluted shares of common stock and common stock equivalents outstanding.

As of and for the three months ending June 30, 2015 and 2014, the Company did not have any securities that may potentially dilute the basic earnings per share. Therefore basic and diluted earnings per share for the respective periods are the same.

	2015		2014
Numerator
Net income attributable to common shareholders	$	2,047	$	33,003

Denominator
Weighted average shares of common stock (basic and diluted)		512,600,000		512,600,000

Basic and diluted earnings per share	$	0.00	$	0.00

11.

Related Party Transactions and Balances

The Company engaged in related party transactions with certain shareholders, and a company under common control as described below.

On May 27, 2011, the Company entered into an agreement with a company under common control, True Technology Company Limited (“True Technology”), under which True Technology hosts the Company’s servers and provides a connection between the customer’s servers and the internet using True Technology’s public network connections. The fee for these services was $12,894 per month through April 2013 when the fee was reduced to $3,868 per month and is recorded as trading platform rent as a component of general and administrative expenses. Included in trading platform rental fees in the accompanying unaudited condensed consolidated statements of comprehensive income for the three months ended June 30, 2015 and 2014, are rental fees which were paid to True Technology of $11,610 and $11,609 respectively.

Included in employee compensation and benefits in the accompanying unaudited condensed consolidated statements of comprehensive income for the three months ending June 30, 2015 and 2014, are salaries and director compensation of $7,740 and $11,609 respectively, which were paid to two of the Company’s shareholders.

eBullion, Inc.

Notes to Unaudited Condensed Consolidated Financial Statements

For the Three Months Ended June 30, 2015 and 2014

(Expressed in US Dollars)

12.

Commitments

The Company leases office space under non-cancellable operating lease agreements that expire on various dates through 2016.

In December 2012, the Company entered into a new lease agreement on approximately 10,000 square feet of office space which replaced its existing office facilities. The Company occupied the new space in January 2013. Under terms of the lease, the Company paid approximately $192,000 in lease deposits and is committed to lease and management fee payments of approximately $46,647 per month for 29 months.

In May 27, 2011, the Company entered into an agreement with True Technology, a company under common control under which True Technology hosts the Company’s servers and provides a connection between the customer’s servers and the internet using True Technology’s public network connections. The fees paid to True Technology are approximately $12,894 per month for 12 months after which the fees were reduced to $3,868 per month for 24 months. Subsequent to year end, the trading platform lease with True Technology was renewed for 2 years with monthly payment of approximately $3,868 until March 31, 2017.

Future annual minimum lease payments, including maintenance and management fees, for non-cancellable operating leases and trading platform fees, are as follows:

Years ending June 30,

2016		287,477
2017		34,807
	$	322,283

eBullion, Inc.

Notes to Unaudited Condensed Consolidated Financial Statements

For the Three Months Ended June 30, 2015 and 2014

(Expressed in US Dollars)

13.

Common Stock

On April 3, 2013, the Company issued 507,600,000 of its common stock as founder shares in exchange for 100% of Man Loong’s outstanding shares to complete the Merger.

Subsequent to the Merger, the Company issued 5,000,000 shares of common stock, with par value $0.0001 to various investors for total cash proceeds of $240,044.

On March 12, 2015, eBullion increased the number of its authorized shares from 500,000,000 to 1,000,000,000. The par value of the Company’s shares remained unchanged at $.0001. The Company also effected a 10 for 1 stock split, whereby it exchanged 10 of its shares for every 1 share issued at outstanding before the split. Following the share split, the Company has 512,600,000 shares issued and outstanding. All share and per share amounts for the prior period have been retroactively restated to give effect of the 10 for 1 share split.

ITEM 2.

MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.

You should read the following discussion and analysis of our financial condition and results of operations together with our financial statements and related notes appearing elsewhere in this quarterly report. The following discussion contains forward-looking statements that involve risks and uncertainties. Our actual results and the timing of certain events could differ materially from those anticipated in these forward-looking statements as a result of certain factors, including those discussed below and elsewhere in this quarterly report. This discussion should be read in conjunction with the accompanying unaudited condensed consolidated financial statements and the audited consolidated financial statements and notes thereto for the fiscal year ended March 31, 2015, found in our Annual Report on Form 10-K. This discussion may contain forward-looking statements that involve risks and uncertainties. See “Forward-Looking Statements.”

OVERVIEW

On April 3, 2013, we entered into a Contribution Agreement with the shareholders of Man Loong, whereby we acquired 100% of the issued and outstanding capital stock of Man Loong from its stockholders, in exchange for 507,600,000 newly issued shares of our common stock, with a par value of $0.0001. After the transaction, Man Loong became our wholly owned subsidiary.

This share exchange transaction (the “Merger”) was accounted for as a recapitalization whereby Man Loong was the acquirer for financial reporting purposes and eBullion was the acquired company. Consequently, the assets and liabilities and the operations that are reflected in the historical financial statements prior to the Merger were those of Man Loong and were recorded at the historical cost basis. The consolidated financial statements after completion of the Merger include the assets and liabilities of eBullion and Man Loong, historical operations of Man Loong and operations of eBullion from the closing date of the Merger. Common stock and the corresponding capital amounts of the Company pre-merger have been retroactively restated as capital stock shares reflecting the exchange ratio in the Merger. In conjunction with the Merger, Man Loong received no cash and assumed no liabilities of eBullion.

In March 2015, we increased the number of our authorized shares from 500,000,000 to 1,000,000,000. The par value of our shares remained unchanged at $.0001. We also effected a 10 for 1 stock split, whereby we exchanged 10 of our shares for every 1 share issued at outstanding before the split. Following the share split, we have 512,600,000 shares issued and outstanding. All share and per share amounts for the prior year have been retroactively restated to give effect of the 10 for 1 share split.

Since April 3, 2013, through our subsidiary, Man Loong, we have been engaged in the precious metals trading business, facilitating the execution of gold and silver price contracts for customers of its agents via an electronic trading platform which we license from an affiliated company, True Technology. In facilitating trades of these price contracts, Man Loong acts in its capacity as an officially designated electronics trading member of the Chinese Gold and Silver Exchange Society, or the “CGSE”, in Hong Kong. Man Loong holds a Type AA License which it uses to engage in the electronic trading of Kilo Gold and Loco London Gold and Silver. The electronic trading platform that Man Loong licenses from True Technology provides its agents’ customers with CGSE price quotations on gold and silver price contracts, on a Loco London basis, as well as information updates on the gold and silver market, based on an evaluation of third-party market pricing sources such as Reuters or Bloomberg. Man Loong’s agents’ customer base is located primarily in China where it works through independent agents, and in Hong Kong where it has one office and maintains its trading platforms. Man Loong has 3 agents in Hong Kong which cover three main geographic areas, including Hong Kong Island, Kowloon and the New Territories. In mainland China, Man Loong has 10 agents located in Shanghai and Guangdong and Fujian provinces. Each of our agents in Hong Kong have between 100 and 150 customers and our agents in China each have between 100 and 600 customers.

Man Loong’s membership in the CGSE allows it to facilitate trades on behalf of nonmembers who execute trades to buy and/or sell gold and/or silver price contracts without it being required to become a counterparty to the trade or to purchase or sell any gold or silver being traded as a principal. Man Loong facilitates the trades that are placed using its electronic trading platform. Man Loong provides agents and their customers with access to its electronic trading platform which has a direct connection to the CGSE. Man Loong enters into an agency agreement with each agent for which it facilitates trades pursuant to which the agent agrees to pay a commission to Man Loong for each trade that Man Loong facilitates and the agent agrees to take all responsibility for trade losses. The agents often use Man Loong’s offices and conference rooms as a physical place to meet with customers and Man Loong provides a dedicated investment center where agents and their customers can access the electronic trading platform to place and process contract orders for gold, and silver and obtain up-to-date market data, trade reports and gain/ loss reports to assist them in evaluating their portfolio and effecting contract trades.

Man Loong provides its agents and their customers, with access to its electronic trading platform to place and process price contract orders for gold and silver, which price contracts do not involve the physical transfer or delivery of any actual gold, silver or other precious metals. The electronic trading platform also provides an agent’s customers with up-to-date market data, trade reports and gain/ loss reports to assist them in evaluating their portfolio and effecting price contract trades. Man Loong’s agents assume all of the portfolio trading risk of their price contract orders. Man Loong merely supplies the trading platform that processes the trade as a member of the CGSE and receives a commission. The electronic trading platform communicates and confirms all of the trades that are placed by Man Loong to the CGSE and the CGSE, through the electronic trading platform, provides both the customers of the agents and the agents with confirmation codes which confirm execution of the trades placed through the electronic platform.

Man Loong receives a brokerage commission per trade ranging from $20 to $40 regardless of the purchase price paid or received for the gold or silver traded and the agent assumes the sole responsibility for settlement of the purchase price of the gold or silver traded and for any resulting gain or loss recognized on those trades.

All of our revenue has been derived by Man Loong from the commission it receives on each trade executed through its electronic trade platform or telephone transaction system. Man Loong calculates and charges the agents account a flat fee of between $20 - $40 when each trade is closed and invoices those agents for their commission at the end of each month. Payment terms for commissions are net 30 days. The typical fee is $40 per trade; however, for agents whose customers execute a large number of trades, Man Loong will discount the fee to as low as $20 per trade. Man Loong evaluates its commission fee on an annual basis and adjusts it accordingly based upon its operational costs, which include the fees to run its electronic trading platform, the fees associated with the maintenance of its office, the fees that are charged by the CGSE and its employee costs.

Man Loong is not a counterparty in the trades executed by our agents’ customers on our trading platforms, instead it charges a commission which ranges from $20 to $40 for each completed trade. Man Loong’s revenue is dependent upon the amount of commission it generates which in turn is dependent upon the number of agents it has and trade volume as opposed to the price of the commodities. Man Loong’s revenues increase as it adds new contracted agents and as those agents increase the number of their customers. If Man Loong has fewer agents, its revenue will suffer. In addition, past trends indicate that at times of price volatility in the prices of gold and silver, Man Loong’s agents’ customers tend to increase the number of trades that they execute across Man Loong’s trading platforms and in times of low gold and silver price volatility Man Loong’s agents’ customers decrease the number of trades. The number of agents and their customers were substantially unchanged during the three months ended June 30, 2015 and 2014 and the price of gold remained in its current trading range of approximately $1,200 per ounce, additionally, the price of silver remained in its current trading range of approximately $15 per ounce. For the three months ended June 30, 2015, revenues decreased by $140,334 or 20.8%, as compared to the three months ended June 30, 2014. Revenues decreased primarily because of the continued lack of volatility in gold and silver prices. A decrease in the number of agents and their customers or the continued lack of volatility in gold prices in the future could result in declines in trade revenue compared to past results.}

Our principal offices are located at 80 Broad Street, New York, New York 10004, (212) 837-7858. Man Loong currently has one office in Hong Kong. Man Loong’s principal executive offices are located at 8/F, Tower 5, China Hong Kong City, 33 Canton Road, Tsim Sha Tsui, Hong Kong. The telephone number at Man Loong’s principal executive office is +852-2155-3999. All of Man Loong’s transactions and the technologies, including the servers that carry out these transactions, are all processed and located in Hong Kong.

Our Corporate History and Background

We were incorporated under the laws of the State of Delaware on January 28, 2013. We were initially formed to develop software for use in on-line trading of gold and silver contracts. Since the acquisition of Man Loong, our business development focus has been, and we expect will continue to be, solely on increasing Man Loong’s market share for the on-line trading of gold and silver contracts within the Hong Kong market while developing a business model for the on-line trading of gold and silver contracts by Man Loong in the People’s Republic of China.

Results of Operations for the Quarters Ended June 30, 2015 and 2014

Man Loong’s revenue was $534,141 and $674,475 for the quarters ended June 30, 2015 and 2014, respectively, a decrease of $140,334 or 20.8%. All of Man Loong's revenue was derived from commissions on trades placed through its trading platform and telephone transaction system. During the three months ended June 30, 2015 and 2014, the number of agents and their customers have remained constant. We believe that the lack of volatility in gold and silver prices during the three months ended June 30, 2015, resulted in the decrease in revenue from the prior quarter. This lack of volatility in gold and silver prices could continue to result in less trade revenue as it has in the past.

Total expenses were $549,305 for the quarter ended June 30, 2015 as compared to $658,737 for the quarter ended June 30, 2014, a decrease of $109,432 or 17%. Approximately 66% of our total expenses for the quarter ended June 30, 2015 were attributed to general and administrative expenses compared to 66% for the quarter ended June 30, 2014. Man Loong’s largest general and administrative expense historically has been its marketing expense, which includes payment made to agents for their provision of sales, marketing and customer support services. Marketing expense was $87,350 or 16% of Man Loong’s total expenses for the quarter ended June 30, 2015 and $80,944 or 12% of Man Loong’s total expenses for the quarter ended June 30, 2014. The increase in marketing expenses in the quarter ended June 30, 2015 as compared to the prior year was the result of Man Loong increasing headcount and expanding its marketing effort to attract new agents and customers. Man Loong’s other two large expenses were (i) its trading platform hosting and rent which was $44,281or 8% of its total expenses for the quarter ended June 30, 2015 and $46,347 or 7% of its total expenses for the quarter ended June 30, 2014 and (ii) its occupancy costs for the rent and management fee paid for its offices which was $149,540 or 27% of Man Loong’s total expenses for the quarter ended June 30, 2015 and $147,547 or 22% of its total expenses for the quarter ended June 30, 2014. For the quarters ended June 30, 2015 and 2014, employee compensation and benefits was $165,905 and $206,250 or 30% and 31% of Man Loong’s total expenses for the quarters ended June 30, 2015 and 2014, respectively.

Man Loong’s net income was $2,047 for the quarter ended June 30, 2015, compared to net income of 33,003 for the quarter ended June 30, 2014 a decrease of $30,956 or 94%. The decrease in net income was primarily the result of Man Loong’s decrease in revenue while its, occupancy and marketing expenses increased as a percentage of revenue, offset in part by a decrease in employee compensation and trade platform rent expense as a percentage of revenue for the quarter ended June 30, 2015 as compared to the quarter ended June 30, 2014.

LIQUIDITY

To date, eBullion has funded its operations from cash flows generated from operations. As of June 30, 2015 eBullion had cash totaling $1,500,360, total assets of $3,220,986, total liabilities of $306,170 and working capital of $1,922,575. Net cash used in operations for the three months ended June 30, 2015 was 239,698 as compared to $145,036 for the three months ended June 30, 2014. The increase in net cash used in operations for the three months ended June 30, 2015 included a decrease in net income of $30,956, an increase in commissions receivable of $292,932, a decrease in accounts pay able and accrued liabilities of $15,962 and a decrease in deferred income taxes of $2,650, offset by a decrease in deposits and prepaid expenses of $258, an increase in income taxes payable of $4,180, and an increase in customer deposits of $45,190. Net cash used in investing activities was $774,020 for the three months ended June 30, 2015 compared to net cash provided by investing activities for the three months ended June 30, 2013 of $997,604. The increase in net cash used in investing activities for the three months ended June 30, 2015 was primarily because Man Loong loaned $774,020 to Global Long Limited Inc. (“Global Long”) during the three months ended June 30, 2015 while the loan receivable from eBullion Trade was repaid in the three months ended June 30, 2015. Global Long is registered in Hong Kong and through its subsidiaries in the Peoples Republic of China, is engaged in trading silver contracts as an electronic trading member of the Guangdong Precious Metal Exchange. The loan bears interest at a 6% annual rate, matures on its 5th anniversary and is secured by a first right of claim on a bank deposit held by a subsidiary of Global Long. Under terms of the loan, interest is payable to Man Loong quarterly and Global Long has the right to repay the loan at any time before the maturity date. Until all principal and accrued interest are repaid on the loan, Global Long may not enter into additional borrowings without Man Loong’s written permission, and upon certain events of default, the Loan becomes due on demand. The purpose of the loan was to establish a relationship with Global Long with the intent of becoming their first choice for Global Long’s customers who wish to trade in gold trading positions through the CGSE. Net cash provided by (used in) financing activities was $0 and $0 for the three months ended June 30, 2015 and 2014, respectively.

As of June 30, 2015 and for the three months then ended, Man Loong’s customer deposits increased from $92,613 at March 31, 2015 to $137,824 at June 30, 2015, an increase of $45,211 or 49%. Man Loong has been working with its agents and their customers to reduce the number of customers who hold the minimum deposit required to secure the customer’s account from trading losses with Man Loong instead of with the customer’s agent. However, Man Loong will continue to offer this service to customers who request it, and expects the number of customers who hold minimum deposit funds in its accounts to increase in the future if that service is requested by Man Loong’s agents and their customers.

As of June 30, 2015 and for the three months then ended, Man Loong’s commission receivables increased from $118,298 at March 31, 2015 to $411,242 at June 30, 2015, an increase of $292,944 or 248%. Commissions receivable represent commissions to be collected from agents for their customers’ trades executed across Man Loong’s electronic trade platform and telephone transaction system. Commissions receivable are typically remitted to Man Loong within 30 days of trade execution. We have not historically incurred credit losses on these commissions receivable, and we continue working with our agents to improve the payment times of commissions accrued but unpaid at the end of each month. As of June 30, and March 31, 2015, we had no reserve for credit losses nor have we incurred any bad debts for the three months ended June 30, 2015 and 2014.

No dividends were declared or paid in the three months ended June 30, 2015 and 2014 and none are expected to be paid for the foreseeable future.

Commitments

eBullion is committed to paying a monthly fee of approximately $3,868 until March 31, 2015 to True Technology, a company owned by Messrs. Choi and Wong, for the hosting services and use of the trading platform that is the cornerstone of its business. Additionally, in December 2012, Man Loong entered into a lease for its new office space, which lease expires in December 2015 and provides for monthly payments of approximately $47,236, an increase of approximately $21,000 per month from its prior lease.

OFF-BALANCE SHEET ARRANGEMENTS

We did not have during the periods presented, and we do not currently have, any off-balance sheet arrangements, as defined under Securities and Exchange Commission rules.

ITEM 3.

QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

Not applicable to smaller reporting companies.

ITEM 4.

CONTROLS AND PROCEDURES.

a) Evaluation of disclosure controls and procedures

Pursuant to Rule 13a-15(b) under the Securities Exchange Act of 1934 (“Exchange Act”), the Company carried out an evaluation, with the participation of the Company’s management, including the Company’s Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”), of the effectiveness of the Company’s disclosure controls and procedures (as defined under Rule 13a-15(e) under the Exchange Act) as of the end of the period covered by this report. Based upon that evaluation, the Company’s CEO and CFO concluded that the Company’s disclosure controls and procedures are ineffective as of June 30, 2015 to ensure that information required to be disclosed by the Company in the reports that the Company files or submits under the Exchange Act, is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to the Company’s management, including the Company’s CEO and CFO, as appropriate, to allow timely decisions regarding required disclosure. Subject to receipt of additional financing or revenue generated from operations, the Company intends to retain additional individuals to remedy the ineffective controls.

(b) Changes in Internal Control over Financial Reporting

There has been no change in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) that occurred during our fiscal quarter ended June 30, 2015, that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

PART II—OTHER INFORMATION

ITEM 1.

LEGAL PROCEEDINGS.

None.

ITEM 1A.

RISK FACTORS.

The following information updates, and should be read in conjunction with, information disclosed in Part I, Item 1A “Risk Factors” of our Annual Report on Form 10-K for the year ended March 31, 2015 which was filed with the Securities and Exchange Commission on June 26, 2015. There have been no material changes from the risk factors disclosed in our Annual Report on Form 10-K for the year ended March 31, 2015 other than as set forth below:

RISKS RELATED TO OUR BUSINESS

Our revenue is dependent upon Man Loong’s ability to attract and retain the agents with whom its customers have accounts.

Our revenue is dependent upon Man Loong’s ability to retain and attract agents. Man Loong’s customer base is primarily comprised of agents who have been retained by individual customers who trade in gold and silver price contracts. Although Man Loong offers products and tailored services designed to educate, support and retain its agents, its efforts to attract new agents, and those agents’ ability to attract new customers or reduce the attrition rate of its existing agents and their customers may not be successful. If Man Loong is unable to maintain or increase its agent retention rates or generate a substantial number of new agents in a cost-effective manner, its business, financial condition and results of operations and cash flows would likely be adversely affected. The number of agents and their customers remained approximately constant during the years ended March 31, 2015 and 2014 which resulted in a relatively small increase in revenues for the year ended March 31, 2015. The number of agents and their customers remained approximately constant during the three months ended June 30, 2015 compared to the three months ended June 30, 2014, however revenues decreased $140,334 or 20.8% in the first quarter of 2015 compared to the first quarter of 2014. Although Man Loong has spent significant financial resources on support services for agents and their customers, marketing expenses and related expenses and plans to continue to do so, these efforts may not be cost-effective at attracting new agents. In particular, we believe that costs for customer support services and rates for desirable advertising and marketing placements, including online, search engine, print and television advertising, are likely to increase in the foreseeable future, and Man Loong may be disadvantaged relative to its larger competitors in its ability to expand or maintain its customer support capabilities, and advertising and marketing commitments.

Man Loong currently has 3 agents in Hong Kong which cover three main geographic areas, including Hong Kong Island, Kowloon and the New Territories. In mainland China, Man Loong has 10 agents located in Shanghai and Guangdong and Fujian provinces. Each of Man Loong’s agents in Hong Kong have between 100 – 150 customers and its agents in China each have between 100 and 600 customers.

If Man Loong were to fail to comply with the requirements of the CGSE, Man Loong could lose its ability to process client trades, which would have an adverse material effect on our revenues, financial condition and cash flows.

Man Loong must comply with the minimum working capital and other requirements of the CGSE to continue our present business operations as an officially designated electronics trading member of the CGSE, a self-regulatory organization registered in Hong Kong. If we were to fall out of compliance with the CGSE’s requirements for its members, Man Loong could lose its ability to facilitate any trades of gold or silver for customers of its agents, and potentially lose its membership in the CGSE, all of which would have an adverse material effect on our revenues, financial condition and cash flows. The constitution of the CGSE requires its members to have a minimum working capital, defined as cash plus precious metals, of approximately $193,000 and minimum assets of $643,000. The CGSE also requires its members to submit a quarterly liquidity capital report, in order to ensure that the bank balances exceed or equal the balance of customer deposits, as well as comply with a code of conduct which is established by CGSE. As of June 30 and March 31, 2015, Man Loong had $1.5 million and $2.5 million in cash, respectively, and $3.2 million and $3.2 million, respectively, in total assets, respectively. We were in compliance with these requirements as of June 30 and March 31, 2015.

ITEM 2.

UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.

RECENT SALES OF UNREGISTERED SECURITIES

There have been no recent sales of unregistered securities.

PURCHASE OF EQUITY SECURITIES

None.

ITEM 3.

DEFAULTS UPON SENIOR SECURITIES

Not Applicable.

ITEM 4.

MINE SAFETY DISCLOSURES

Not Applicable.

ITEM 5.

OTHER INFORMATION.

None.

ITEM 6.

EXHIBITS.

The exhibits filed as part of this Quarterly Report on Form 10-Q are set forth on the Exhibit Index, which Exhibit Index is incorporated herein by reference.

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.

	EBULLION, INC.

Date: August 11, 2015	By:	/s/ KEE YUEN CHOI
		Kee Yuen Choi
		President and Chief Executive Officer
		(Principal executive officer)

Date: August 11, 2015	By:	/s/ CHUI CHUI LI
		Chui Chui Li
		Chief Financial Officer
		(Principal financial and accounting officer)

EXHIBIT INDEX

Exhibit No.		Description
31.1*		Certification of Chief Executive Officer pursuant to Rules 13a-14(a) or 15d-14(a) of the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2*		Certification of Chief Financial Officer pursuant to Rules 13a-14(a) or 15d-14(a) of the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1*		Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
32.2*		Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
101.INS*		XBRL Instance Document†
101.SCH*		XBRL Taxonomy Extension Schema Document†
101.CAL*		XBRL Taxonomy Extension Calculation Linkbase Document†
101.DEF*		XBRL Taxonomy Extension Definition Linkbase Document†
101.LAB*		XBRL Taxonomy Extension Label Linkbase Document†
101.PRE*		XBRL Taxonomy Extension Presentation Linkbase Document†

*	Filed herewith.

EX-31.1 2 f10q0615ex31i_ebullioninc.htm CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER

EXHIBIT 31.1

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER

PURSUANT TO RULE 13a-14 OR RULE 15d-14 OF THE SECURITIES EXCHANGE ACT OF 1934,

AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Kee Yuen Choi, certify that:


1.	I have reviewed this quarterly report on Form 10-Q of eBullion, Inc.;

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 15d-15(f)) for the registrant and have:

	a)	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, 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.

Date: August 11, 2015	By:	/s/ Kee Yuen Choi
		Name: Kee Yuen Choi
		Title: President and Chief Executive Officer
		(Principal Executive Officer)

EX-31.2 3 f10q0615ex31ii_ebullioninc.htm CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER

EXHIBIT 31.2

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER

PURSUANT TO RULE 13a-14 OR RULE 15d-14 OF THE SECURITIES EXCHANGE ACT OF 1934,

AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Chui Chui Li, certify that:


1.	I have reviewed this quarterly report on Form 10-Q of eBullion, Inc.;

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 15d-15(f)) for the registrant and have:

	a)	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, 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):

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

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

Date: August 11, 2015	By:	/s/ Chui Chui Li
		Name: Chui Chui Li
		Title: Chief Financial Officer
		(Principal Financial Officer)

EX-32.1 4 f10q0615ex32i_ebullioninc.htm CERTIFICATION PRINCIPAL EXECUTIVE OFFICER

EXHIBIT 32.1

CERTIFICATION PRINCIPAL EXECUTIVE OFFICER

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

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Pursuant to 18 U.S.C. § 1350, as created by Section 906 of the Sarbanes-Oxley Act of 2002, the undersigned officer of eBullion, Inc. (the “Registrant”) hereby certifies, to such officer’s knowledge, that:

(1)	the accompanying Quarterly Report on Form 10-Q of the Registrant for the quarter ended June 30, 2015 (the “Report”) fully complies with the requirements of Section 13(a) or Section 15(d), as applicable, of the Securities Exchange Act of 1934, as amended; and

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

Date: August 11, 2015	By:	/s/ Kee Yuen Choi
		Name: Kee Yuen Choi
		Title: President and Chief Executive Officer
		(Principal Executive Officer)

EX-32.2 5 f10q0615ex32ii_ebullioninc.htm CERTIFICATION PRINCIPAL EXECUTIVE OFFICER

EXHIBIT 32.2

CERTIFICATION PRINCIPAL EXECUTIVE OFFICER

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

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


(1)	the accompanying Quarterly Report on Form 10-Q of the Registrant for the quarter ended June 30, 2015 (the “Report”) fully complies with the requirements of Section 13(a) or Section 15(d), as applicable, of the Securities Exchange Act of 1934, as amended; and

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

Date: August 11, 2015	By:	/s/ Chui Chui Li
		Name: Chui Chui Li
		Title: Chief Financial Officer
		(Principal Financial Officer)

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<div> <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="font: 10pt/normal 'times new roman', times, serif; vertical-align: top; font-stretch: normal;"> <td style="font: 10pt/normal 'times new roman', times, serif; width: 0.25in; padding-right: 0.8pt; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid; font-stretch: normal;">2.</td> <td style="font: 10pt/normal 'times new roman', times, serif; padding-right: 0.8pt; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid; font-stretch: normal;">Summary of Significant Accounting Policies</td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Use of Estimates <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The preparation of these unaudited condensed consolidated financial statements in conformity with U.S. GAAP 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 unaudited consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. Changes in these estimates are recorded when known. Significant estimates made by management include: <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="font: 10pt/normal 'times new roman', times, serif; vertical-align: top; font-stretch: normal;"> <td style="font: 10pt/normal 'times new roman', times, serif; width: 0.25in; padding-right: 0.8pt; font-stretch: normal;"> </td> <td style="font: 10pt/normal 'times new roman', times, serif; width: 0.25in; text-align: justify; padding-right: 0.8pt; font-stretch: normal;">●</td> <td style="font: 10pt/normal 'times new roman', times, serif; text-align: justify; padding-right: 0.8pt; font-stretch: normal;">Valuation of assets and liabilities</td> </tr> <tr style="font: 10pt/normal 'times new roman', times, serif; vertical-align: top; font-stretch: normal;"> <td style="font: 10pt/normal 'times new roman', times, serif; padding-right: 0.8pt; font-stretch: normal;"> </td> <td style="font: 10pt/normal 'times new roman', times, serif; text-align: justify; padding-right: 0.8pt; font-stretch: normal;">●</td> <td style="font: 10pt/normal 'times new roman', times, serif; text-align: justify; padding-right: 0.8pt; font-stretch: normal;">Useful lives of equipment</td> </tr> <tr style="font: 10pt/normal 'times new roman', times, serif; vertical-align: top; font-stretch: normal;"> <td style="font: 10pt/normal 'times new roman', times, serif; padding-right: 0.8pt; font-stretch: normal;"> </td> <td style="font: 10pt/normal 'times new roman', times, serif; text-align: justify; padding-right: 0.8pt; font-stretch: normal;">●</td> <td style="font: 10pt/normal 'times new roman', times, serif; text-align: justify; padding-right: 0.8pt; font-stretch: normal;">Accounting for transactions with variable interest entities</td> </tr> <tr style="font: 10pt/normal 'times new roman', times, serif; vertical-align: top; font-stretch: normal;"> <td style="font: 10pt/normal 'times new roman', times, serif; padding-right: 0.8pt; font-stretch: normal;"> </td> <td style="font: 10pt/normal 'times new roman', times, serif; text-align: justify; padding-right: 0.8pt; font-stretch: normal;">●</td> <td style="font: 10pt/normal 'times new roman', times, serif; text-align: justify; padding-right: 0.8pt; font-stretch: normal;">Other matters that affect the reported amounts and disclosures of contingencies in the consolidated financial statements.</td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Actual results could differ from those estimates. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Reclassifications <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Certain reclassifications have been made to amounts reported in the previous periods to conform to the current presentation. Such reclassifications had no effect on net income. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 18pt; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Revenue Recognition <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 18pt; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The Company recognizes revenue in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 605, Revenue Recognition, which requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence that an arrangement exists; (2) delivery has occurred or services have been rendered; (3) the fee is fixed and determinable; and (4) collectability is reasonably assured. The Company is not a counter party for trades executed through its trading platform and telephone transaction system and, instead, recognizes revenue to the extent of the flat-fee commission it receives on each trade processed for its agents and their customers. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Advertising <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Advertising costs are incurred for the production and communication of advertising, as well as other marketing activities. The Company expenses the cost of advertising as incurred. The Company did not capitalize any production costs associated with advertising for the three months ended June 30, 2015 and 2014. The total amount charged to advertising expense was $1,878 and $2,634 for the three months ended June 30, 2015 and 2014, respectively. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Cash and cash equivalents <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Cash and cash equivalents consist primarily of cash on deposit, certificates of deposits, money market accounts, and investment grade commercial paper that are readily convertible to cash and purchased with original maturities of three months or less. As of June 30, 2015 and March 31, 2015, the Company had no cash equivalents. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; text-align: center; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;"> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Fair Value of Financial Instruments <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">ASC 820, “Fair Value Measurements”, defines fair value and establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The carrying amounts reported in the balance sheets for cash, commissions receivable, loan receivable from Global Long, accounts payable and accrued liabilities and customer deposits qualify as financial instruments and are a reasonable estimate of fair value because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 36pt; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The standard establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The three levels of the fair value hierarchy defined by the standard are as follows: <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 36pt; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Level 1 - Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, listed equities and U.S. government treasury securities. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 36pt; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Level 2 - Pricing inputs are other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 2 includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category include non-exchange-traded derivatives such as over the counter forwards, options and repurchase agreements. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 36pt; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Level 3 - Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value from the perspective of a market participant. Level 3 instruments include those that may be more structured or otherwise tailored to customers’ needs. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 36pt; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Commissions Receivable <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 36pt; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Commissions receivable represent commissions to be collected from agents for their customers’ trades executed across Man Loong’s electronic trade platform and telephone transaction system through the balance sheet date. Commissions receivable are typically remitted to the Company within 30 days of trade execution. The Company has not historically incurred credit losses on these commissions receivable. As of June 30, 2015 and March 31, 2015, the Company has no reserve for credit losses nor has it incurred any bad debts for the three months ended June 30, 2015 and 2014. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Deposits and Prepaid Expenses <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The Company records goods and services paid for but not received until a future date as deposits and prepaid expenses. These primarily include deposits and prepayments for occupancy related expenses. Deposit or prepaid expenses which will be realized more than 12 months past the balance sheet date are classified as non-current assets in the accompanying consolidated balance sheets. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Equipment <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Equipment is stated at cost. The cost of an asset consists of its purchase price and any directly attributable costs of bringing the asset to its present working condition and location for its intended use. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Equipment is depreciated using the straight-line method over the estimated useful lives of the assets as follows: <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="width: 0.25in; background-color: white;"> </td> <td style="text-align: left;">Office equipment</td> <td style="width: 15px;"> </td> <td style="width: 141px; text-align: right;">5 years</td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td style="text-align: left;">Furniture and fixtures</td> <td> </td> <td style="text-align: right;">5 years</td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="text-align: left;">Computer equipment</td> <td> </td> <td style="text-align: right;">5 years</td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 5.5pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Expenditures for maintenance and repairs are charged to expense as incurred. Additions, renewals and betterments are capitalized. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 5pt; text-align: justify; color: #000000; text-transform: none; text-indent: 25pt; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Gain or loss on disposal of equipment is the difference between net sales proceeds and the carrying amount of the relevant assets, if any, and is recognized as income or loss in the accompanying unaudited condensed consolidated statements of comprehensive income. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 5pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Variable Interest Entity <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">A variable interest entity (“VIE”) is a legal entity, other than an individual, used for business purposes that either (a) has equity investors that do not provide sufficient financial resources for the entity to support its activities, or (b) the equity investors lack any one of the following three criteria: <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="font: 10pt/normal 'times new roman', times, serif; vertical-align: top; font-stretch: normal;"> <td style="font: 10pt/normal 'times new roman', times, serif; width: 0.25in; padding-right: 0.8pt; font-stretch: normal;"> </td> <td style="font: 10pt/normal 'times new roman', times, serif; width: 0.25in; padding-right: 0.8pt; font-stretch: normal;">●</td> <td style="font: 10pt/normal 'times new roman', times, serif; padding-right: 0.8pt; font-stretch: normal;">The power to direct activities that most significantly impact the entity’s economic performance</td> </tr> <tr style="font: 10pt/normal 'times new roman', times, serif; vertical-align: top; font-stretch: normal;"> <td style="font: 10pt/normal 'times new roman', times, serif; padding-right: 0.8pt; font-stretch: normal;"> </td> <td style="font: 10pt/normal 'times new roman', times, serif; padding-right: 0.8pt; font-stretch: normal;">●</td> <td style="font: 10pt/normal 'times new roman', times, serif; padding-right: 0.8pt; font-stretch: normal;">The obligation to absorb the expected losses of the entity</td> </tr> <tr style="font: 10pt/normal 'times new roman', times, serif; vertical-align: top; font-stretch: normal;"> <td style="font: 10pt/normal 'times new roman', times, serif; padding-right: 0.8pt; font-stretch: normal;"> </td> <td style="font: 10pt/normal 'times new roman', times, serif; padding-right: 0.8pt; font-stretch: normal;">●</td> <td style="font: 10pt/normal 'times new roman', times, serif; padding-right: 0.8pt; font-stretch: normal;">The right to receive the expected residual returns.</td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">A VIE is required to be consolidated by a reporting entity if it has a controlling financial interest in the VIE. A reporting entity is deemed to have a controlling financial interest in a VIE if it both has the power to direct the activities that most significantly impact the VIE’s economic performance and the obligation to absorb the losses or the right to receive economic benefits from the VIE that could potentially be significant to the VIE. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Reporting Currency and Foreign Currency Translation <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">As of June 30 and March 31, 2015 and for the three months ended June 30, 2015 and 2014, the accounts of the Company were maintained in their functional currencies, which is the U.S. dollar for eBullion and the Hong Kong dollar ("HK dollar") for Man Loong. The financial statements of Man Loong have been translated into U.S. dollars which is its reporting currency. All assets and liabilities of Man Loong are translated at the exchange rate on the balance sheet date, shareholders’ equity is translated at historical rates and the statements of comprehensive income, and statements of cash flows are translated at the weighted average exchange rate for the periods. The resulting translation adjustments for the period are reported under other comprehensive income and accumulated translation adjustments are reported as a separate component of shareholders’ equity. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Foreign exchange rates at June 30 and March 31, 2015 and for the three months ended June 30, 2015 and 2014 are as follows: <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td> </td> <td style="padding-bottom: 1.5pt;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">2015</td> <td style="padding-bottom: 1.5pt;"> </td> <td style="padding-bottom: 1.5pt;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">2014</td> <td style="padding-bottom: 1.5pt;"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="width: 0.25in; background-color: white;"> </td> <td style="text-align: left;">Year end March 31, 2015 USD/HKD exchange rate</td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">7.7542</td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;"> </td> <td style="width: 15px; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td style="text-align: left;">Period end USD/HKD exchange rate</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">7.7522</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="text-align: left;">Average USD/HKD exchange rate:</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">7.7517</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">7.7527</td> <td style="text-align: left;"> </td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Long-Lived Assets <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The Company periodically evaluates the carrying value of long-lived assets when events and circumstances warrant such review. The carrying value of a long-lived assets is considered impaired when the anticipated undiscounted cash flow from such an asset is separately identifiable and is less than the carrying value. In that event, a loss is recognized in the amount by which the carrying value exceeds the fair market value of the long-lived asset. The Company has identified no such impairment losses. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Accounts payable and accrued liabilities <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Accounts payable and accrued liabilities at June 30, 2015 and March 31, 2014 primarily consist of accrued statutory bonus payable to employees in Hong Kong, audit fees payable to the Company’s auditors and accountants and legal fees payable to the Company’s legal counsel. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Customer Deposits <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Customer deposits at June 30, 2015 and March 31, 2014 were accepted pursuant to the Company’s agreements with certain of its independent agents. Under terms of those agreements, the Company accepts margin deposits for certain of the agents’ customers who prefer that the Company hold those deposits. If an agent’s customer suffers a trading loss equaling 80% or more of the customers’ deposit balance, the customer is required to increase the balance of his deposit or the customer’s trading position is closed and the remaining deposit balance is remitted to the agent in order to fund the customer’s trading losses. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Accordingly, the Company had no risk of loss related to customer deposits at June 30, 2015 and March 31, 2014. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Accumulated Other Comprehensive Income (Loss) <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The Company’s accumulated other comprehensive income (loss) as June 30, 2015 and 2014 consist of adjustments resulting from translating Man Loong’s functional currency, the HK dollar, to its reporting currency, the U.S. dollar. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Rental Income <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Rental income consists of rent charged for a portion of Man Loong’s office facility which is leased on a short term lease arrangement. Agreed rental payments were $11,350 per month from April 1, 2014 until January 1, 2015, when the rent was reduced to $4,514 per month. The lease arrangement expired on March 31, 2015. Though not subject to a formal lease agreement, in April 2015, Man Loong extended the lease arrangement for a further 2 months, with agreed rental payments of $4,514 per month. For the three months ended June 30, 2015 and 2014, Man Loong recognized $9,030 and $0, respectively of rental income in the accompanying unaudited condensed consolidated statements of comprehensive income. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; text-align: center; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Income Taxes <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The Company utilizes ASC 740, Income Taxes, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The Company has adopted the provisions of the interpretation, of ASC 740, Accounting for Uncertainty in Income Taxes. The Company did not have any material unrecognized tax benefits and there was no effect on its financial condition or results of operations as a result of implementing the interpretation. The Company files income tax returns in the United States and we are subject to federal income tax examinations for the fiscal years ended March 31, 2015 and 2014. Man Loong files income tax returns in Hong Kong and is no longer subject to tax examinations by tax authorities for years before 2008. At June 30, 2015, Man Loong had no uncertain tax positions. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">We have not provided for U.S. income and foreign withholding taxes on approximately $11,691 of Man Loong’s undistributed earnings for the three months ended June 30, 2015, because such earnings have been retained and reinvested by Man Loong. The Company does not intend to require Man Loong to pay dividends for the foreseeable future and so additional income taxes and applicable withholding taxes that would result from the repatriation of such earnings are not practicably determinable. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Earnings per Share <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The Company computes earnings per share (“EPS”) in accordance with ASC 260, Earnings Per Share. ASC 260 requires companies with complex capital structures to present basic and diluted EPS. Basic EPS is measured as net income divided by the weighted average common shares outstanding during the period. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Diluted EPS is similar to basic EPS but presents the dilutive effect on a per share basis of contracts to issue ordinary common shares (e.g., convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. The computation of diluted EPS includes the estimated impact of the exercise of contracts to purchase common stocks using the treasury stock method and the potential shares of converted common stock associated with the convertible debt using the if-converted method. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Potential common shares that have an anti-dilutive effect (i.e., those that increase earnings per share or decrease loss per share) are excluded from the calculation of diluted EPS. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The Company does not have any securities that may potentially dilute its basic earnings per share. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">On March 12, 2015, the Company effected a 10 for 1 stock split, whereby it exchanged 10 of its shares for every 1 share issued at outstanding before the split. Following the share split, the Company has 512,600,000 shares issued and outstanding. All share and per share amounts for the prior period have been retroactively restated to give effect of the 10 for 1 share split. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Comprehensive Income <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Comprehensive income is comprised of net income and other comprehensive income. Other comprehensive income includes unrealized gains resulting from translating Man Loong’s functional currency, the HK dollar, to its reporting currency, the U.S. dollar. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 18pt; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Recently Adopted Accounting Standards <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 2.5pt; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">In March 2014, we adopted ASU 2013-05, Foreign Currency Matters (Topic 830), Parent’s Accounting for Cumulative Translation Adjustments Upon Derecognition of Certain Subsidiaries or Groups of Assets Within a Foreign Entity or an Investment in a Foreign Entity. ASU 2013-05 requires entities to release the entire balance of cumulative translation adjustment to the entity’s investment in a foreign entity when there is a; 1) sale of the subsidiary or group of net assets within the foreign entity; 2) loss of controlling financial interest in an investment in a foreign entity; or, 3) a step acquisition of a foreign entity such that the reporting entity changes from the equity method to consolidation of the foreign entity. ASU 2013-05 was effective for fiscal periods beginning after December 15, 2013. The adoption of ASU 2013-05 did not have a material effect on the Company’s unaudited condensed consolidated financial statements. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">In March 2014, we adopted ASU 2013-11, Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists (a consensus of the FASB Emerging Issues Task Force). The amendments in ASU 2013-11 state that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, with certain exceptions. ASU 2013-11 applies to all entities that have unrecognized tax benefits when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists at the reporting date. The amendments in ASU 2013-11 are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The adoption of this update did not have a material effect on the Company’s unaudited condensed consolidated financial statements. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Recent Accounting Pronouncements <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">In February 2015, the FASB issued ASU 2015-02 Consolidations (Topic 810) Amendments to the Consolidation Analysis. ASU 2015-02 simplifies consolidation accounting for VIEs by placing more emphasis on the risk of loss and simplifying the application of related party guidance when determining whether a controlling financial interest in a VIE exists. ASU 2015-02 also simplifies consolidation analysis for public and private companies in several industries that typically make use of limited partnerships. ASU 2015-02 is effective for years beginning after December 15, 2015 and early adoption is permitted. The adoption of ASU 2015-02 is not expected to have a material effect on the Company’s unaudited condensed consolidated financial statements. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">   <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Recent Accounting Pronouncements, Continued <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the American Institute of Certified Public Accountants, and the SEC did not or are not believed by management to have a material impact on the Company’s present or future unaudited condensed consolidated financial statements. </div>

<table style="font: 10pt/normal times new roman, times, serif; width: 100%; border-collapse: collapse; font-size-adjust: none; font-stretch: normal;" cellspacing="0" cellpadding="0"> <tr style="font: 10pt times new roman, times, serif;"> <td style="width: 0.25in; vertical-align: top; border-bottom: black 1.5pt solid; font: 10pt times new roman, times, serif; padding-right: 0.8pt;">3.</td> <td style="border-bottom: black 1.5pt solid; text-align: justify; font: 10pt times new roman, times, serif; padding-right: 0.8pt;">Deposits and Prepaid Expenses</td> </tr> <tr style="font: 10pt times new roman, times, serif;"> <td style="vertical-align: top; font: 10pt times new roman, times, serif; padding-right: 0.8pt;"> </td> <td style="text-align: justify; font: 10pt times new roman, times, serif; padding-right: 0.8pt;"> </td> </tr> <tr style="font: 10pt times new roman, times, serif;"> <td style="font: 10pt times new roman, times, serif; padding-right: 0.8pt;"> </td> <td style="text-align: justify; font: 10pt times new roman, times, serif; padding-right: 0.8pt;">Deposits and prepaid expenses consisted of the following as of June 30, 2015 and March 31, 2015:</td> </tr> </table> <table style="font: 10pt/normal times new roman, times, serif; width: 100%; border-collapse: collapse; font-size-adjust: none; font-stretch: normal;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td> </td> <td> </td> <td style="text-align: center;" colspan="2">Unaudited</td> <td> </td> <td> </td> <td style="text-align: center;" colspan="2">Audited</td> <td> </td> </tr> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td> </td> <td style="padding-bottom: 1.5pt;"> </td> <td style="border-bottom: black 1.5pt solid; text-align: center;" colspan="2">June 30, 2015</td> <td style="padding-bottom: 1.5pt;"> </td> <td style="padding-bottom: 1.5pt;"> </td> <td style="border-bottom: black 1.5pt solid; text-align: center;" colspan="2">March 31,2015</td> <td style="padding-bottom: 1.5pt;"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td>Current</td> <td> </td> <td style="text-align: right;" colspan="2"> </td> <td> </td> <td> </td> <td style="text-align: right;" colspan="2"> </td> <td> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="width: 0.25in; background-color: white;"> </td> <td style="padding-bottom: 1.5pt; text-align: left; padding-left: 10pt;">Prepaid rent and occupancy expenses</td> <td style="width: 1%; padding-bottom: 1.5pt;"> </td> <td style="width: 1%; border-bottom: black 1.5pt solid; text-align: left;">$</td> <td style="width: 8%; border-bottom: black 1.5pt solid; text-align: right;">275,737</td> <td style="width: 1%; padding-bottom: 1.5pt; text-align: left;"> </td> <td style="width: 1%; padding-bottom: 1.5pt;"> </td> <td style="width: 1%; border-bottom: black 1.5pt solid; text-align: left;">$</td> <td style="width: 8%; border-bottom: black 1.5pt solid; text-align: right;">52,452</td> <td style="width: 1%; padding-bottom: 1.5pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td>Noncurrent</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td style="padding-bottom: 1.5pt; text-align: left; padding-left: 10pt;">Rent and occupancy deposits</td> <td style="padding-bottom: 1.5pt;"> </td> <td style="border-bottom: black 1.5pt solid; text-align: left;"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right;">-</td> <td style="padding-bottom: 1.5pt; text-align: left;"> </td> <td style="padding-bottom: 1.5pt;"> </td> <td style="border-bottom: black 1.5pt solid; text-align: left;"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right;">223,470</td> <td style="padding-bottom: 1.5pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="padding-bottom: 4pt; text-align: left; padding-left: 20pt;">Total deposits and prepaid expenses</td> <td style="padding-bottom: 4pt;"> </td> <td style="border-bottom: black 4pt double; text-align: left;">$</td> <td style="border-bottom: black 4pt double; text-align: right;">275,737</td> <td style="padding-bottom: 4pt; text-align: left;"> </td> <td style="padding-bottom: 4pt;"> </td> <td style="border-bottom: black 4pt double; text-align: left;">$</td> <td style="border-bottom: black 4pt double; text-align: right;">275,922</td> <td style="padding-bottom: 4pt; text-align: left;"></td> </tr> </table>

<table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="font-style: normal; font-variant: normal; font-weight: normal; font-stretch: normal; font-size: 10pt; line-height: normal; font-family: 'times new roman', times, serif;"> <td style="vertical-align: top; width: 0.25in; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid; font-style: normal; font-variant: normal; font-weight: normal; font-stretch: normal; font-size: 10pt; line-height: normal; font-family: 'times new roman', times, serif; padding-right: 0.8pt;">9.</td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid; font-style: normal; font-variant: normal; font-weight: normal; font-stretch: normal; font-size: 10pt; line-height: normal; font-family: 'times new roman', times, serif; padding-right: 0.8pt; text-align: justify;">Income Taxes</td> </tr> </table> <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 1; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-stretch: normal; margin: 0pt 0px;">  <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 1; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-stretch: normal; margin: 0pt 0px 0pt 18pt; text-align: justify;">Income before income taxes as shown in the accompanying unaudited condensed consolidated statements of comprehensive income is summarized below for the three months ended June 30, 2015 and 2014. <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 1; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-stretch: normal; margin: 0pt 0px 0pt 18pt; text-align: justify;">  <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td> </td> <td style="padding-bottom: 1.5pt;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">2015</td> <td style="padding-bottom: 1.5pt;"> </td> <td style="padding-bottom: 1.5pt;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">2014</td> <td style="padding-bottom: 1.5pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="width: 0.25in; background-color: white;"> </td> <td style="text-align: left;">United States</td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;">$</td> <td style="width: 125px; text-align: right;">(9,644</td> <td style="width: 15px; text-align: left;">)</td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;">$</td> <td style="width: 125px; text-align: right;">(66,124</td> <td style="width: 15px; text-align: left;">)</td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td style="text-align: left; padding-bottom: 1.5pt;">Hong Kong</td> <td style="padding-bottom: 1.5pt;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid; text-align: left;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid; text-align: right;">13,221</td> <td style="padding-bottom: 1.5pt; text-align: left;"> </td> <td style="padding-bottom: 1.5pt;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid; text-align: left;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid; text-align: right;">118,327</td> <td style="padding-bottom: 1.5pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="text-align: left; padding-bottom: 4pt;">Income before income taxes</td> <td style="padding-bottom: 4pt;"> </td> <td style="border-bottom-color: black; border-bottom-width: 4pt; border-bottom-style: double; text-align: left;">$</td> <td style="border-bottom-color: black; border-bottom-width: 4pt; border-bottom-style: double; text-align: right;">3,577</td> <td style="padding-bottom: 4pt; text-align: left;"> </td> <td style="padding-bottom: 4pt;"> </td> <td style="border-bottom-color: black; border-bottom-width: 4pt; border-bottom-style: double; text-align: left;">$</td> <td style="border-bottom-color: black; border-bottom-width: 4pt; border-bottom-style: double; text-align: right;">52,203</td> <td style="padding-bottom: 4pt; text-align: left;"> </td> </tr> </table> <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 1; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-stretch: normal; margin: 0pt 0px 0pt 18pt; text-align: justify;">  <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 1; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-stretch: normal; margin: 0pt 0px 0pt 18pt; text-align: justify;">Under Hong Kong Profits Tax Law the Company is subject to profits tax at a statutory rate of 16.5% on income reported in its statutory financial statements after appropriate tax adjustments. <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 1; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-stretch: normal; margin: 0pt 0px 0pt 18pt; text-align: justify;"> <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 1; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-stretch: normal; margin: 0pt 0px 0pt 18pt; text-align: justify;">The income tax provision (benefit) consists of the following for the three ended June 30, 2015 and 2014: <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 1; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-stretch: normal; margin: 0pt 0px 0pt 18pt; text-align: justify;">  <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 1; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-stretch: normal; margin: 0pt 0px 0pt 18pt; text-align: justify;"> <div> </div> <table style="width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; font-family: 'times new roman', times, serif; word-spacing: 0px; border-collapse: collapse; widows: 1; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td style="font-size: 10pt; padding-bottom: 1.5pt;"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt;"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">2015</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt;"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt;"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">2014</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt;"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td style="font-size: 10pt; font-weight: bold;">Current:</td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt;" colspan="2"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt;" colspan="2"> </td> <td style="font-size: 10pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="font-size: 10pt; text-align: left; padding-left: 10pt;">United States</td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;">$</td> <td style="font-size: 10pt; text-align: right;">-</td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;">$</td> <td style="font-size: 10pt; text-align: right;">-</td> <td style="font-size: 10pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="width: 0.25in; padding-bottom: 1.5pt; background-color: white;"> </td> <td style="font-size: 10pt; text-align: left; padding-bottom: 1.5pt; padding-left: 10pt;">Hong Kong</td> <td style="width: 15px; font-size: 10pt; padding-bottom: 1.5pt;"> </td> <td style="width: 15px; font-size: 10pt; text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="width: 125px; font-size: 10pt; text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">4,180</td> <td style="width: 15px; font-size: 10pt; text-align: left; padding-bottom: 1.5pt;"> </td> <td style="width: 15px; font-size: 10pt; padding-bottom: 1.5pt;"> </td> <td style="width: 15px; font-size: 10pt; text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="width: 125px; font-size: 10pt; text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">21,793</td> <td style="width: 15px; font-size: 10pt; text-align: left; padding-bottom: 1.5pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="padding-bottom: 1.5pt; background-color: white;"> </td> <td style="font-size: 10pt; text-align: left; padding-bottom: 1.5pt;">Total current provision</td> <td style="font-size: 10pt; padding-bottom: 1.5pt;"> </td> <td style="font-size: 10pt; text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="font-size: 10pt; text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">4,180</td> <td style="font-size: 10pt; text-align: left; padding-bottom: 1.5pt;"> </td> <td style="font-size: 10pt; padding-bottom: 1.5pt;"> </td> <td style="font-size: 10pt; text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="font-size: 10pt; text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">21,793</td> <td style="font-size: 10pt; text-align: left; padding-bottom: 1.5pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="font-size: 10pt; font-weight: bold;">Deferred:</td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td style="font-size: 10pt; text-align: left; padding-left: 10pt;">United States</td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;">-</td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;">-</td> <td style="font-size: 10pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="padding-bottom: 1.5pt; background-color: white;"> </td> <td style="font-size: 10pt; text-align: left; padding-bottom: 1.5pt; padding-left: 10pt;">Hong Kong</td> <td style="font-size: 10pt; padding-bottom: 1.5pt;"> </td> <td style="font-size: 10pt; text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="font-size: 10pt; text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(2,650</td> <td style="font-size: 10pt; text-align: left; padding-bottom: 1.5pt;">)</td> <td style="font-size: 10pt; padding-bottom: 1.5pt;"> </td> <td style="font-size: 10pt; text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="font-size: 10pt; text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(2,593</td> <td style="font-size: 10pt; text-align: left; padding-bottom: 1.5pt;">)</td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="padding-bottom: 1.5pt; background-color: white;"> </td> <td style="font-size: 10pt; text-align: left; padding-bottom: 1.5pt;">Total deferred benefit</td> <td style="font-size: 10pt; padding-bottom: 1.5pt;"> </td> <td style="font-size: 10pt; text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="font-size: 10pt; text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(2,650</td> <td style="font-size: 10pt; text-align: left; padding-bottom: 1.5pt;">)</td> <td style="font-size: 10pt; padding-bottom: 1.5pt;"> </td> <td style="font-size: 10pt; text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="font-size: 10pt; text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(2,593</td> <td style="font-size: 10pt; text-align: left; padding-bottom: 1.5pt;">)</td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="padding-bottom: 4pt; background-color: white;"> </td> <td style="font-size: 10pt; text-align: left; padding-bottom: 4pt;">Total income tax provision</td> <td style="font-size: 10pt; padding-bottom: 4pt;"> </td> <td style="font-size: 10pt; text-align: left; border-bottom-color: black; border-bottom-width: 4pt; border-bottom-style: double;">$</td> <td style="font-size: 10pt; text-align: right; border-bottom-color: black; border-bottom-width: 4pt; border-bottom-style: double;">1,530</td> <td style="font-size: 10pt; text-align: left; padding-bottom: 4pt;"> </td> <td style="font-size: 10pt; text-align: left; border-bottom-color: black; border-bottom-width: 4pt; border-bottom-style: double;">$</td> <td style="font-size: 10pt; text-align: right; border-bottom-color: black; border-bottom-width: 4pt; border-bottom-style: double;">19,200</td> <td style="font-size: 10pt; text-align: left; padding-bottom: 4pt;"> </td> </tr> </table> <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 1; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-stretch: normal; margin: 0pt 0px 0pt 18pt; text-align: justify;">  <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 1; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-stretch: normal; margin: 0pt 0px 0pt 18pt; text-align: justify;">The reconciliation of the income tax provision to the amount computed by applying the U.S. statutory federal income tax rate to income before income taxes is as follows: <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 1; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-stretch: normal; margin: 0pt 0px 0pt 25pt; text-align: justify;">  <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td> </td> <td style="padding-bottom: 1.5pt;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">2015</td> <td style="padding-bottom: 1.5pt;"> </td> <td style="padding-bottom: 1.5pt;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">2014</td> <td style="padding-bottom: 1.5pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="width: 0.25in; background-color: white;"> </td> <td style="text-align: left;">Income tax provision at the U.S. statutory tax rate</td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;">$</td> <td style="width: 125px; text-align: right;">537</td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;">$</td> <td style="width: 125px; text-align: right;">8,051</td> <td style="width: 15px; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td style="text-align: left;">Valuation allowance on U.S. net operating loss</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">1,447</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">11,531</td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="text-align: left;">Impact of foreign operations</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">(2,314</td> <td style="text-align: left;">)</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">(4,356</td> <td style="text-align: left;">)</td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td style="padding-bottom: 1.5pt;">Other</td> <td style="padding-bottom: 1.5pt;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid; text-align: left;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid; text-align: right;">1,860</td> <td style="padding-bottom: 1.5pt; text-align: left;"> </td> <td style="padding-bottom: 1.5pt;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid; text-align: left;"> </td> <td style="border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid; text-align: right;">3,974</td> <td style="padding-bottom: 1.5pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="text-align: left; padding-bottom: 4pt; padding-left: 10pt;">Total income tax provision</td> <td style="padding-bottom: 4pt;"> </td> <td style="border-bottom-color: black; border-bottom-width: 4pt; border-bottom-style: double; text-align: left;">$</td> <td style="border-bottom-color: black; border-bottom-width: 4pt; border-bottom-style: double; text-align: right;">1,530</td> <td style="padding-bottom: 4pt; text-align: left;"> </td> <td style="padding-bottom: 4pt;"> </td> <td style="border-bottom-color: black; border-bottom-width: 4pt; border-bottom-style: double; text-align: left;">$</td> <td style="border-bottom-color: black; border-bottom-width: 4pt; border-bottom-style: double; text-align: right;">19,200</td> <td style="padding-bottom: 4pt; text-align: left;"> </td> </tr> </table> <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 1; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-stretch: normal; margin: 0pt 0px;">  <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 1; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-stretch: normal; margin: 0pt 0px 0pt 18pt; text-align: justify;">At June 30, 2015, we had U.S. net operating loss carryforwards of approximately $295,000 which expire in 2035. Based on the available evidence, it is uncertain whether future U.S. taxable income will be sufficient to offset the estimated net loss carryforwards, accordingly, we have recorded a valuation allowance of approximately $102,000 as of June 30 2015. <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 1; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-stretch: normal; margin: 0pt 0px 0pt 25pt; text-align: justify;">  <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 1; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-stretch: normal; margin: 0pt 0px 0pt 18pt; text-align: justify;">At June 30 and March 31, 2015, the Company’s and Man Loong’s differences between the book and tax basis of equipment gave rise to deferred income tax assets of $13,174 and $10,522, respectively which are recorded as noncurrent in the accompanying condensed consolidated balance sheets. The Company had no other differences between the book and tax basis of assets and liabilities as June 30 and March 31, 2015. <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 1; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-stretch: normal; margin: 0pt 0px 0pt 25pt; text-align: justify;">  <p style="color: #000000; font-family: 'times new roman', times, serif; font-size: 10pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-indent: 0px; text-transform: none; white-space: normal; widows: 1; word-spacing: 0px; -webkit-text-stroke-width: 0px; font-stretch: normal; margin: 0pt 0px 0pt 18pt; text-align: justify;">As a result of the implementation of ASC 740, Accounting for Income Taxes, the Company recognized no material adjustment to unrecognized tax benefits. The Company will continue to classify income tax penalties and interest, if any, as part of interest and other expenses in the accompanying unaudited condensed consolidated statements of comprehensive income. The Company has incurred no interest or penalties during the three months ended June 30, 2015 and 2014.

<table style="font: 10pt/normal times new roman, times, serif; width: 100%; border-collapse: collapse; font-size-adjust: none; font-stretch: normal;" cellspacing="0" cellpadding="0"> <tr style="font: 10pt times new roman, times, serif;"> <td style="width: 0.25in; vertical-align: top; border-bottom: black 1.5pt solid; font: 10pt times new roman, times, serif; padding-right: 0.8pt;">10.</td> <td style="border-bottom: black 1.5pt solid; text-align: justify; font: 10pt times new roman, times, serif; padding-right: 0.8pt;">Earnings Per Share</td> </tr> </table>   Earnings per share (“EPS”) information for the three months ended June 30, 2015 and 2014 was determined by dividing net income for the period by the weighted average number of both basic and diluted shares of common stock and common stock equivalents outstanding.   As of and for the three months ending June 30, 2015 and 2014, the Company did not have any securities that may potentially dilute the basic earnings per share. Therefore basic and diluted earnings per share for the respective periods are the same. <table style="font: 10pt/normal times new roman, times, serif; width: 100%; border-collapse: collapse; font-size-adjust: none; font-stretch: normal;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="background-color: white;"></td> <td> </td> <td style="padding-bottom: 1.5pt;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">2015</td> <td style="padding-bottom: 1.5pt;"> </td> <td style="padding-bottom: 1.5pt;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">2014</td> <td style="padding-bottom: 1.5pt;"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td>Numerator</td> <td> </td> <td style="text-align: right;" colspan="2"> </td> <td> </td> <td> </td> <td style="text-align: right;" colspan="2"> </td> <td> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="width: 0.25in; background-color: white;"> </td> <td style="text-align: left;">Net income attributable to common shareholders</td> <td style="width: 1%;"> </td> <td style="width: 1%; text-align: left;">$</td> <td style="width: 8%; text-align: right;">2,047</td> <td style="width: 1%; text-align: left;"> </td> <td style="width: 1%;"> </td> <td style="width: 1%; text-align: left;">$</td> <td style="width: 8%; text-align: right;">33,003</td> <td style="width: 1%; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td>Denominator</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td>Weighted average shares of common stock (basic and diluted)</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">512,600,000</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">512,600,000</td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="padding-bottom: 1.5pt;"> </td> <td style="padding-bottom: 1.5pt;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; padding-bottom: 1.5pt;"> </td> <td style="padding-bottom: 1.5pt;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="text-align: left; padding-bottom: 1.5pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td style="text-align: left; padding-bottom: 4pt;">Basic and diluted earnings per share</td> <td style="padding-bottom: 4pt;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 4pt; border-bottom-style: double;">$</td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 4pt; border-bottom-style: double;">0.00</td> <td style="text-align: left; padding-bottom: 4pt;"> </td> <td style="padding-bottom: 4pt;"> </td> <td style="text-align: left; border-bottom-color: black; border-bottom-width: 4pt; border-bottom-style: double;">$</td> <td style="text-align: right; border-bottom-color: black; border-bottom-width: 4pt; border-bottom-style: double;">0.00</td> <td style="text-align: left; padding-bottom: 4pt;"></td> </tr> </table>

<div> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Use of Estimates <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The preparation of these unaudited condensed consolidated financial statements in conformity with U.S. GAAP 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 unaudited consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. Changes in these estimates are recorded when known. Significant estimates made by management include: <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="font: 10pt/normal 'times new roman', times, serif; vertical-align: top; font-stretch: normal;"> <td style="font: 10pt/normal 'times new roman', times, serif; width: 0.25in; padding-right: 0.8pt; font-stretch: normal;"> </td> <td style="font: 10pt/normal 'times new roman', times, serif; width: 0.25in; text-align: justify; padding-right: 0.8pt; font-stretch: normal;">●</td> <td style="font: 10pt/normal 'times new roman', times, serif; text-align: justify; padding-right: 0.8pt; font-stretch: normal;">Valuation of assets and liabilities</td> </tr> <tr style="font: 10pt/normal 'times new roman', times, serif; vertical-align: top; font-stretch: normal;"> <td style="font: 10pt/normal 'times new roman', times, serif; padding-right: 0.8pt; font-stretch: normal;"> </td> <td style="font: 10pt/normal 'times new roman', times, serif; text-align: justify; padding-right: 0.8pt; font-stretch: normal;">●</td> <td style="font: 10pt/normal 'times new roman', times, serif; text-align: justify; padding-right: 0.8pt; font-stretch: normal;">Useful lives of equipment</td> </tr> <tr style="font: 10pt/normal 'times new roman', times, serif; vertical-align: top; font-stretch: normal;"> <td style="font: 10pt/normal 'times new roman', times, serif; padding-right: 0.8pt; font-stretch: normal;"> </td> <td style="font: 10pt/normal 'times new roman', times, serif; text-align: justify; padding-right: 0.8pt; font-stretch: normal;">●</td> <td style="font: 10pt/normal 'times new roman', times, serif; text-align: justify; padding-right: 0.8pt; font-stretch: normal;">Accounting for transactions with variable interest entities</td> </tr> <tr style="font: 10pt/normal 'times new roman', times, serif; vertical-align: top; font-stretch: normal;"> <td style="font: 10pt/normal 'times new roman', times, serif; padding-right: 0.8pt; font-stretch: normal;"> </td> <td style="font: 10pt/normal 'times new roman', times, serif; text-align: justify; padding-right: 0.8pt; font-stretch: normal;">●</td> <td style="font: 10pt/normal 'times new roman', times, serif; text-align: justify; padding-right: 0.8pt; font-stretch: normal;">Other matters that affect the reported amounts and disclosures of contingencies in the consolidated financial statements.</td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Actual results could differ from those estimates. </div>

<div> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Fair Value of Financial Instruments <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">ASC 820, “Fair Value Measurements”, defines fair value and establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The carrying amounts reported in the balance sheets for cash, commissions receivable, loan receivable from Global Long, accounts payable and accrued liabilities and customer deposits qualify as financial instruments and are a reasonable estimate of fair value because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 36pt; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The standard establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The three levels of the fair value hierarchy defined by the standard are as follows: <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 36pt; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Level 1 - Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, listed equities and U.S. government treasury securities. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 36pt; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Level 2 - Pricing inputs are other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 2 includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category include non-exchange-traded derivatives such as over the counter forwards, options and repurchase agreements. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 36pt; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Level 3 - Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value from the perspective of a market participant. Level 3 instruments include those that may be more structured or otherwise tailored to customers’ needs. </div>

<div> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Equipment <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Equipment is stated at cost. The cost of an asset consists of its purchase price and any directly attributable costs of bringing the asset to its present working condition and location for its intended use. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Equipment is depreciated using the straight-line method over the estimated useful lives of the assets as follows: <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="width: 0.25in; background-color: white;"> </td> <td style="text-align: left;">Office equipment</td> <td style="width: 15px;"> </td> <td style="width: 141px; text-align: right;">5 years</td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td style="text-align: left;">Furniture and fixtures</td> <td> </td> <td style="text-align: right;">5 years</td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="text-align: left;">Computer equipment</td> <td> </td> <td style="text-align: right;">5 years</td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 5.5pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Expenditures for maintenance and repairs are charged to expense as incurred. Additions, renewals and betterments are capitalized. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 5pt; text-align: justify; color: #000000; text-transform: none; text-indent: 25pt; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Gain or loss on disposal of equipment is the difference between net sales proceeds and the carrying amount of the relevant assets, if any, and is recognized as income or loss in the accompanying unaudited condensed consolidated statements of comprehensive income.  </div>

<div> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Variable Interest Entity <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">A variable interest entity (“VIE”) is a legal entity, other than an individual, used for business purposes that either (a) has equity investors that do not provide sufficient financial resources for the entity to support its activities, or (b) the equity investors lack any one of the following three criteria: <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="font: 10pt/normal 'times new roman', times, serif; vertical-align: top; font-stretch: normal;"> <td style="font: 10pt/normal 'times new roman', times, serif; width: 0.25in; padding-right: 0.8pt; font-stretch: normal;"> </td> <td style="font: 10pt/normal 'times new roman', times, serif; width: 0.25in; padding-right: 0.8pt; font-stretch: normal;">●</td> <td style="font: 10pt/normal 'times new roman', times, serif; padding-right: 0.8pt; font-stretch: normal;">The power to direct activities that most significantly impact the entity’s economic performance</td> </tr> <tr style="font: 10pt/normal 'times new roman', times, serif; vertical-align: top; font-stretch: normal;"> <td style="font: 10pt/normal 'times new roman', times, serif; padding-right: 0.8pt; font-stretch: normal;"> </td> <td style="font: 10pt/normal 'times new roman', times, serif; padding-right: 0.8pt; font-stretch: normal;">●</td> <td style="font: 10pt/normal 'times new roman', times, serif; padding-right: 0.8pt; font-stretch: normal;">The obligation to absorb the expected losses of the entity</td> </tr> <tr style="font: 10pt/normal 'times new roman', times, serif; vertical-align: top; font-stretch: normal;"> <td style="font: 10pt/normal 'times new roman', times, serif; padding-right: 0.8pt; font-stretch: normal;"> </td> <td style="font: 10pt/normal 'times new roman', times, serif; padding-right: 0.8pt; font-stretch: normal;">●</td> <td style="font: 10pt/normal 'times new roman', times, serif; padding-right: 0.8pt; font-stretch: normal;">The right to receive the expected residual returns.</td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">A VIE is required to be consolidated by a reporting entity if it has a controlling financial interest in the VIE. A reporting entity is deemed to have a controlling financial interest in a VIE if it both has the power to direct the activities that most significantly impact the VIE’s economic performance and the obligation to absorb the losses or the right to receive economic benefits from the VIE that could potentially be significant to the VIE.  </div>

<div> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Reporting Currency and Foreign Currency Translation <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">As of June 30 and March 31, 2015 and for the three months ended June 30, 2015 and 2014, the accounts of the Company were maintained in their functional currencies, which is the U.S. dollar for eBullion and the Hong Kong dollar ("HK dollar") for Man Loong. The financial statements of Man Loong have been translated into U.S. dollars which is its reporting currency. All assets and liabilities of Man Loong are translated at the exchange rate on the balance sheet date, shareholders’ equity is translated at historical rates and the statements of comprehensive income, and statements of cash flows are translated at the weighted average exchange rate for the periods. The resulting translation adjustments for the period are reported under other comprehensive income and accumulated translation adjustments are reported as a separate component of shareholders’ equity. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0.5in; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Foreign exchange rates at June 30 and March 31, 2015 and for the three months ended June 30, 2015 and 2014 are as follows: <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <table style="font: 10pt/normal 'times new roman', times, serif; width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; border-collapse: collapse; widows: 1; font-size-adjust: none; font-stretch: normal; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td> </td> <td style="padding-bottom: 1.5pt;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">2015</td> <td style="padding-bottom: 1.5pt;"> </td> <td style="padding-bottom: 1.5pt;"> </td> <td style="text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">2014</td> <td style="padding-bottom: 1.5pt;"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="width: 0.25in; background-color: white;"> </td> <td style="text-align: left;">Year end March 31, 2015 USD/HKD exchange rate</td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;">7.7542</td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 15px;"> </td> <td style="width: 15px; text-align: left;"> </td> <td style="width: 125px; text-align: right;"> </td> <td style="width: 15px; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td style="text-align: left;">Period end USD/HKD exchange rate</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">7.7522</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="text-align: left;">Average USD/HKD exchange rate:</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">7.7517</td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;">7.7527</td> <td style="text-align: left;"> </td> </tr> </table> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  </div>

<div> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Accounts payable and accrued liabilities <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Accounts payable and accrued liabilities at June 30, 2015 and March 31, 2014 primarily consist of accrued statutory bonus payable to employees in Hong Kong, audit fees payable to the Company’s auditors and accountants and legal fees payable to the Company’s legal counsel. </div> <div> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Customer Deposits <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Customer deposits at June 30, 2015 and March 31, 2014 were accepted pursuant to the Company’s agreements with certain of its independent agents. Under terms of those agreements, the Company accepts margin deposits for certain of the agents’ customers who prefer that the Company hold those deposits. If an agent’s customer suffers a trading loss equaling 80% or more of the customers’ deposit balance, the customer is required to increase the balance of his deposit or the customer’s trading position is closed and the remaining deposit balance is remitted to the agent in order to fund the customer’s trading losses. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Accordingly, the Company had no risk of loss related to customer deposits at June 30, 2015 and March 31, 2014. </div> <div> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Accumulated Other Comprehensive Income (Loss) <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The Company’s accumulated other comprehensive income (loss) as June 30, 2015 and 2014 consist of adjustments resulting from translating Man Loong’s functional currency, the HK dollar, to its reporting currency, the U.S. dollar. </div> <div> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Rental Income <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Rental income consists of rent charged for a portion of Man Loong’s office facility which is leased on a short term lease arrangement. Agreed rental payments were $11,350 per month from April 1, 2014 until January 1, 2015, when the rent was reduced to $4,514 per month. The lease arrangement expired on March 31, 2015. Though not subject to a formal lease agreement, in April 2015, Man Loong extended the lease arrangement for a further 2 months, with agreed rental payments of $4,514 per month. For the three months ended June 30, 2015 and 2014, Man Loong recognized $9,030 and $0, respectively of rental income in the accompanying unaudited condensed consolidated statements of comprehensive income. </div>

<div> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Earnings per Share <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The Company computes earnings per share (“EPS”) in accordance with ASC 260, Earnings Per Share. ASC 260 requires companies with complex capital structures to present basic and diluted EPS. Basic EPS is measured as net income divided by the weighted average common shares outstanding during the period. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Diluted EPS is similar to basic EPS but presents the dilutive effect on a per share basis of contracts to issue ordinary common shares (e.g., convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. The computation of diluted EPS includes the estimated impact of the exercise of contracts to purchase common stocks using the treasury stock method and the potential shares of converted common stock associated with the convertible debt using the if-converted method. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Potential common shares that have an anti-dilutive effect (i.e., those that increase earnings per share or decrease loss per share) are excluded from the calculation of diluted EPS. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">The Company does not have any securities that may potentially dilute its basic earnings per share. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">On March 12, 2015, the Company effected a 10 for 1 stock split, whereby it exchanged 10 of its shares for every 1 share issued at outstanding before the split. Following the share split, the Company has 512,600,000 shares issued and outstanding. All share and per share amounts for the prior period have been retroactively restated to give effect of the 10 for 1 share split. </div>

<div> <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 18pt; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">Recently Adopted Accounting Standards <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; color: #000000; text-transform: none; text-indent: 2.5pt; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">In March 2014, we adopted ASU 2013-05, Foreign Currency Matters (Topic 830), Parent’s Accounting for Cumulative Translation Adjustments Upon Derecognition of Certain Subsidiaries or Groups of Assets Within a Foreign Entity or an Investment in a Foreign Entity. ASU 2013-05 requires entities to release the entire balance of cumulative translation adjustment to the entity’s investment in a foreign entity when there is a; 1) sale of the subsidiary or group of net assets within the foreign entity; 2) loss of controlling financial interest in an investment in a foreign entity; or, 3) a step acquisition of a foreign entity such that the reporting entity changes from the equity method to consolidation of the foreign entity. ASU 2013-05 was effective for fiscal periods beginning after December 15, 2013. The adoption of ASU 2013-05 did not have a material effect on the Company’s unaudited condensed consolidated financial statements. <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">  <p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px 0pt 18pt; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; widows: 1; font-stretch: normal; -webkit-text-stroke-width: 0px;">In March 2014, we adopted ASU 2013-11, Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists (a consensus of the FASB Emerging Issues Task Force). The amendments in ASU 2013-11 state that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, with certain exceptions. ASU 2013-11 applies to all entities that have unrecognized tax benefits when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists at the reporting date. The amendments in ASU 2013-11 are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The adoption of this update did not have a material effect on the Company’s unaudited condensed consolidated financial statements. </div>

<table style="font: 10pt/normal times new roman, times, serif; width: 100%; border-collapse: collapse; font-size-adjust: none; font-stretch: normal;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td> </td> <td> </td> <td style="text-align: center;" colspan="2">Unaudited</td> <td> </td> <td> </td> <td style="text-align: center;" colspan="2">Audited</td> <td> </td> </tr> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td> </td> <td style="padding-bottom: 1.5pt;"> </td> <td style="border-bottom: black 1.5pt solid; text-align: center;" colspan="2">June 30, 2015</td> <td style="padding-bottom: 1.5pt;"> </td> <td style="padding-bottom: 1.5pt;"> </td> <td style="border-bottom: black 1.5pt solid; text-align: center;" colspan="2">March 31,2015</td> <td style="padding-bottom: 1.5pt;"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td>Current</td> <td> </td> <td style="text-align: right;" colspan="2"> </td> <td> </td> <td> </td> <td style="text-align: right;" colspan="2"> </td> <td> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="width: 0.25in; background-color: white;"> </td> <td style="padding-bottom: 1.5pt; text-align: left; padding-left: 10pt;">Prepaid rent and occupancy expenses</td> <td style="width: 1%; padding-bottom: 1.5pt;"> </td> <td style="width: 1%; border-bottom: black 1.5pt solid; text-align: left;">$</td> <td style="width: 8%; border-bottom: black 1.5pt solid; text-align: right;">275,737</td> <td style="width: 1%; padding-bottom: 1.5pt; text-align: left;"> </td> <td style="width: 1%; padding-bottom: 1.5pt;"> </td> <td style="width: 1%; border-bottom: black 1.5pt solid; text-align: left;">$</td> <td style="width: 8%; border-bottom: black 1.5pt solid; text-align: right;">52,452</td> <td style="width: 1%; padding-bottom: 1.5pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td>Noncurrent</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td style="padding-bottom: 1.5pt; text-align: left; padding-left: 10pt;">Rent and occupancy deposits</td> <td style="padding-bottom: 1.5pt;"> </td> <td style="border-bottom: black 1.5pt solid; text-align: left;"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right;">-</td> <td style="padding-bottom: 1.5pt; text-align: left;"> </td> <td style="padding-bottom: 1.5pt;"> </td> <td style="border-bottom: black 1.5pt solid; text-align: left;"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right;">223,470</td> <td style="padding-bottom: 1.5pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="padding-bottom: 4pt; text-align: left; padding-left: 20pt;">Total deposits and prepaid expenses</td> <td style="padding-bottom: 4pt;"> </td> <td style="border-bottom: black 4pt double; text-align: left;">$</td> <td style="border-bottom: black 4pt double; text-align: right;">275,737</td> <td style="padding-bottom: 4pt; text-align: left;"> </td> <td style="padding-bottom: 4pt;"> </td> <td style="border-bottom: black 4pt double; text-align: left;">$</td> <td style="border-bottom: black 4pt double; text-align: right;">275,922</td> <td style="padding-bottom: 4pt; text-align: left;"></td> </tr> </table>

<table style="width: 1567px; text-transform: none; text-indent: 0px; letter-spacing: normal; font-family: 'times new roman', times, serif; word-spacing: 0px; border-collapse: collapse; widows: 1; -webkit-text-stroke-width: 0px;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td style="font-size: 10pt; padding-bottom: 1.5pt;"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt;"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">2015</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt;"> </td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt;"> </td> <td style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;" colspan="2">2014</td> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt;"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="background-color: white;"> </td> <td style="font-size: 10pt; font-weight: bold;">Current:</td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt;" colspan="2"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt;" colspan="2"> </td> <td style="font-size: 10pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="font-size: 10pt; text-align: left; padding-left: 10pt;">United States</td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;">$</td> <td style="font-size: 10pt; text-align: right;">-</td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;">$</td> <td style="font-size: 10pt; text-align: right;">-</td> <td style="font-size: 10pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="width: 0.25in; padding-bottom: 1.5pt; background-color: white;"> </td> <td style="font-size: 10pt; text-align: left; padding-bottom: 1.5pt; padding-left: 10pt;">Hong Kong</td> <td style="width: 15px; font-size: 10pt; padding-bottom: 1.5pt;"> </td> <td style="width: 15px; font-size: 10pt; text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="width: 125px; font-size: 10pt; text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">4,180</td> <td style="width: 15px; font-size: 10pt; text-align: left; padding-bottom: 1.5pt;"> </td> <td style="width: 15px; font-size: 10pt; padding-bottom: 1.5pt;"> </td> <td style="width: 15px; font-size: 10pt; text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="width: 125px; font-size: 10pt; text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">21,793</td> <td style="width: 15px; font-size: 10pt; text-align: left; padding-bottom: 1.5pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="padding-bottom: 1.5pt; background-color: white;"> </td> <td style="font-size: 10pt; text-align: left; padding-bottom: 1.5pt;">Total current provision</td> <td style="font-size: 10pt; padding-bottom: 1.5pt;"> </td> <td style="font-size: 10pt; text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="font-size: 10pt; text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">4,180</td> <td style="font-size: 10pt; text-align: left; padding-bottom: 1.5pt;"> </td> <td style="font-size: 10pt; padding-bottom: 1.5pt;"> </td> <td style="font-size: 10pt; text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="font-size: 10pt; text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">21,793</td> <td style="font-size: 10pt; text-align: left; padding-bottom: 1.5pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="font-size: 10pt; font-weight: bold;">Deferred:</td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="background-color: white;"> </td> <td style="font-size: 10pt; text-align: left; padding-left: 10pt;">United States</td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;">-</td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;">-</td> <td style="font-size: 10pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="padding-bottom: 1.5pt; background-color: white;"> </td> <td style="font-size: 10pt; text-align: left; padding-bottom: 1.5pt; padding-left: 10pt;">Hong Kong</td> <td style="font-size: 10pt; padding-bottom: 1.5pt;"> </td> <td style="font-size: 10pt; text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="font-size: 10pt; text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(2,650</td> <td style="font-size: 10pt; text-align: left; padding-bottom: 1.5pt;">)</td> <td style="font-size: 10pt; padding-bottom: 1.5pt;"> </td> <td style="font-size: 10pt; text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="font-size: 10pt; text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(2,593</td> <td style="font-size: 10pt; text-align: left; padding-bottom: 1.5pt;">)</td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="padding-bottom: 1.5pt; background-color: white;"> </td> <td style="font-size: 10pt; text-align: left; padding-bottom: 1.5pt;">Total deferred benefit</td> <td style="font-size: 10pt; padding-bottom: 1.5pt;"> </td> <td style="font-size: 10pt; text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="font-size: 10pt; text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(2,650</td> <td style="font-size: 10pt; text-align: left; padding-bottom: 1.5pt;">)</td> <td style="font-size: 10pt; padding-bottom: 1.5pt;"> </td> <td style="font-size: 10pt; text-align: left; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;"> </td> <td style="font-size: 10pt; text-align: right; border-bottom-color: black; border-bottom-width: 1.5pt; border-bottom-style: solid;">(2,593</td> <td style="font-size: 10pt; text-align: left; padding-bottom: 1.5pt;">)</td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="background-color: white;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: white;"> <td style="padding-bottom: 4pt; background-color: white;"> </td> <td style="font-size: 10pt; text-align: left; padding-bottom: 4pt;">Total income tax provision</td> <td style="font-size: 10pt; padding-bottom: 4pt;"> </td> <td style="font-size: 10pt; text-align: left; border-bottom-color: black; border-bottom-width: 4pt; border-bottom-style: double;">$</td> <td style="font-size: 10pt; text-align: right; border-bottom-color: black; border-bottom-width: 4pt; border-bottom-style: double;">1,530</td> <td style="font-size: 10pt; text-align: left; padding-bottom: 4pt;"> </td> <td style="font-size: 10pt; padding-bottom: 4pt;"> </td> <td style="font-size: 10pt; text-align: left; border-bottom-color: black; border-bottom-width: 4pt; border-bottom-style: double;">$</td> <td style="font-size: 10pt; text-align: right; border-bottom-color: black; border-bottom-width: 4pt; border-bottom-style: double;">19,200</td> <td style="font-size: 10pt; text-align: left; padding-bottom: 4pt;"></td> </tr> </table>

2013-01-28

Company's shareholders exchanged 100% of their shares for 100% of the shares of Man Loong Bullion Company Limited ("Man Loong") a company which was incorporated in Hong Kong in 1974, and in 2007, was re-registered under Hong Kong law as a limited liability company. Upon completion of this transaction, Man Loong became a 100% owned subsidiary of eBullion.

P5Y

7.7522

7.7542

7.7527 7.7517

2634

1878

If an agent's customer suffers a trading loss equaling 80% or more of the customers' deposit balance, the customer is required to increase the balance of his deposit or the customer's trading position is closed and the remaining deposit balance is remitted to the agent in order to fund the customer's trading losses.

11691

11350

4514

10 for 1

275922

275737

2014-04-17

2014-05-02

Under terms of the loan, in the event that eBullion Trade's GPME application was approved, it had the option to repay the loan in cash or by transferring 100% of its outstanding stock to Man Loong.

403220

305557

56117

41546

403399

305694

56141

41564

178089

198302

80946

87350

46347

44281

17318

17348

5930

4454

3741

3151

14332

7795

78233

26266

730

1896

147547

149540

1050

33510

19270

-66124

-9644

118327

13221

21793

4180

-2593

-2650

8051

537

11531

1447

4356

2314

3974

1860

295000

2035-03-31

12894

3868

11609

11610

11609

7740

287477

322283

Expire on various dates through 2016.

10000

192000

Under terms of the lease, the Company paid approximately $192,000 in lease deposits and is committed to lease and management fee payments of approximately $46,647 per month for 29 months.

P2Y 3868

2017-03-31

2015-03-31

1.00

507600000

5000000

240044

774020

34807

0.06

0.165

102000

The capital accounts of the Company have been restated to reflect the 10 for 1 stock split which was effective in March 2015. See Note 13 for further discussion. The Company's weighted average common shares outstanding for both basic and diluted earnings per share have been restated for the effects of the 10 for 1 stock split which was effective in March 2015. See Note 13 for further discussion.

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Property, Plant and Equipment [Table Text Block] Schedule of equipment, including leasehold improvements General And Administrative Expenses [Table Text Block] General and administrative expenses Tabular disclosure of the general and administrative expenses. Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block] Schedule of income before income taxes Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] Schedule of provision (benefit) for income taxes Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] Schedule of reconciliation of the income tax provision Schedule of Earnings Per Share, Basic and Diluted [Table Text Block] Schedule of basic and diluted earnings per share Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block] Schedule of future annual minimum lease payments Nature Of Operations And Basis Of Presentation Textual [Abstract] Nature of Operations and Basis of Presentation (Textual) Entity Incorporation, Date of Incorporation Entity incorporation, Date of Incorporation Noncontrolling Interest, Description Ownership description Property, Plant and Equipment [Table] Property, Plant and Equipment, Type [Axis] Property, Plant and Equipment, Type [Domain] Office Equipment [Member] Office equipment [Member] Furniture and Fixtures [Member] Furniture and fixtures [Member] Computer Equipment [Member] Computer equipment [Member] Property, Plant and Equipment [Line Items] Property, Plant and Equipment, Estimated Useful Lives Property, Plant and Equipment, Estimated Useful Lives Scenario [Axis] Scenario, Unspecified [Domain] Year End Exchange Rate [Member] Year end March 31, 2015 USD/HKD exchange rate Year end exchange rate. 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Income Taxes (Details) - USD ($)	3 Months Ended
Income Taxes (Details) - USD ($)	Jun. 30, 2015	Jun. 30, 2014
Income Taxes [Abstract]
United States	$ (9,644)	$ (66,124)
Hong Kong	13,221	118,327
INCOME BEFORE INCOME TAXES	$ 3,577	$ 52,203

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Commitments (Details Textual)
1 Months Ended 3 Months Ended

Apr. 30, 2013

USD ($)

Dec. 31, 2012

USD ($)

ft²

May. 27, 2011

USD ($)

Jun. 30, 2015

USD ($)

Jun. 30, 2014

USD ($)

Commitments (Textual)

Operating lease expiration date Expire on various dates through 2016.

Area of office space | ft² 10,000

Lease deposits $ 192,000

Description of leasing payments Under terms of the lease, the Company paid approximately $192,000 in lease deposits and is committed to lease and management fee payments of approximately $46,647 per month for 29 months.

Lease expiration date Mar. 31, 2015

True Technology [Member]

Commitments (Textual)

Internet service fees $ 3,868 $ 12,894 $ 11,610 $ 11,609

Renewal term 2 years

Monthly payment $ 3,868

Lease expiration date Mar. 31, 2017

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Loan receivable from Global Long (Details)

Jun. 30, 2015

USD ($)

Apr. 03, 2015

HKD

Mar. 31, 2015

USD ($)

Loan receivable from Global Long (Textual)

Loan receivable from Global Long $ 773,970

Global Long Inc. Limited [Member]

Loan receivable from Global Long (Textual)

Loan receivable from Global Long | HKD HKD 6,000,000

Interest rate on loan 6.00%

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Income Taxes (Tables)
3 Months Ended

Jun. 30, 2015

Income Taxes [Abstract]

Schedule of income before income taxes

2015 2014

United States $ (9,644 ) $ (66,124 )

Hong Kong 13,221 118,327

Income before income taxes $ 3,577 $ 52,203

Schedule of provision (benefit) for income taxes

2015 2014

Current:

United States $ - $ -

Hong Kong 4,180 21,793

Total current provision 4,180 21,793

Deferred:

United States - -

Hong Kong (2,650 ) (2,593 )

Total deferred benefit (2,650 ) (2,593 )

Total income tax provision $ 1,530 $ 19,200

Schedule of reconciliation of the income tax provision

2015 2014

Income tax provision at the U.S. statutory tax rate $ 537 $ 8,051

Valuation allowance on U.S. net operating loss 1,447 11,531

Impact of foreign operations (2,314 ) (4,356 )

Other 1,860 3,974

Total income tax provision $ 1,530 $ 19,200

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.
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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.
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Mar. 31, 2015

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Mar. 31, 2015

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Common Stock (Details) - USD ($)

Mar. 12, 2015

Apr. 03, 2013

Jun. 30, 2015

Mar. 31, 2015

Common Stock (Textual)

Common stock, shares issued 512,600,000 ^[1] 512,600,000 ^[2]

Common stock, shares outstanding ^[1] 512,600,000 512,600,000

Common stock, par value ^[1] $ 0.0001 $ 0.0001

Stock split 10 for 1

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Common Stock [Member] | Maximum [Member]

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Common Stock [Member] | Minimum [Member]

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Founder [Member]

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Common stock share issued for merger service 507,600,000

Investors [Member]

Common Stock (Textual)

Common stock, par value $ 0.0001

Common stock share issued for merger service 5,000,000

Proceeds from issuance of common stock $ 240,044

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[1] The capital accounts of the Company have been restated to reflect the 10 for 1 stock split which was effective in March 2015. See Note 13 for further discussion.

[2] The Company's weighted average common shares outstanding for both basic and diluted earnings per share have been restated for the effects of the 10 for 1 stock split which was effective in March 2015. See Note 13 for further discussion.

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Deposits and Prepaid Expenses
3 Months Ended

Jun. 30, 2015

Deposits and Prepaid Expenses [Abstract]

Deposits and Prepaid Expenses

3. Deposits and Prepaid Expenses

Deposits and prepaid expenses consisted of the following as of June 30, 2015 and March 31, 2015:

Unaudited Audited

June 30, 2015 March 31,2015

Current

Prepaid rent and occupancy expenses $ 275,737 $ 52,452

Noncurrent

Rent and occupancy deposits - 223,470

Total deposits and prepaid expenses $ 275,737 $ 275,922

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Earnings Per Share (Details) - USD ($)
3 Months Ended 12 Months Ended

Jun. 30, 2015

Jun. 30, 2014

Mar. 31, 2015

Numerator

Net income attributable to common shareholders $ 2,047 $ 33,003 $ 537,299

Denominator

Weighted average shares of common stock (basic and diluted) ^[1] 512,600,000 512,600,000

Basic and diluted earnings per share ^[1] $ 0.00 $ 0.00

[1] The Company's weighted average common shares outstanding for both basic and diluted earnings per share have been restated for the effects of the 10 for 1 stock split which was effective in March 2015. See Note 13 for further discussion.

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Summary of Significant Accounting Policies (Details)
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Office equipment [Member]

Property, Plant and Equipment [Line Items]

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Nature of Operations and Basis of Presentation (Details)
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Nature of Operations and Basis of Presentation (Textual)

Entity Incorporation, Date of Incorporation Jan. 28, 2013

Ownership description Company's shareholders exchanged 100% of their shares for 100% of the shares of Man Loong Bullion Company Limited ("Man Loong") a company which was incorporated in Hong Kong in 1974, and in 2007, was re-registered under Hong Kong law as a limited liability company. Upon completion of this transaction, Man Loong became a 100% owned subsidiary of eBullion.

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Related Party Transactions and Balances (Details) - USD ($)
1 Months Ended 3 Months Ended

Apr. 30, 2013

May. 27, 2011

Jun. 30, 2015

Jun. 30, 2014

True Technology [Member]

Related Party Transactions and Balances (Textual)

Related party internet service fees $ 3,868 $ 12,894 $ 11,610 $ 11,609

Director [Member]

Related Party Transactions and Balances (Textual)

Salaries and director compensation $ 7,740 $ 11,609

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Summary of Significant Accounting Policies (Details 1)
3 Months Ended

Jun. 30, 2015

Jun. 30, 2014

Year end March 31, 2015 USD/HKD exchange rate

Foreign exchange rates 7.7542

Period end USD/HKD exchange rate [Member]

Foreign exchange rates 7.7522

Average USD/HKD exchange rate

Average foreign exchange rate 7.7517 7.7527

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Summary of Significant Accounting Policies (Details Textual) - USD ($)
3 Months Ended 12 Months Ended

Mar. 12, 2015

Jun. 30, 2015

Jun. 30, 2014

Mar. 31, 2015

Summary of Significant Accounting Policies (Textual)

Advertising Expense $ 1,878 $ 2,634

Customer deposits If an agent's customer suffers a trading loss equaling 80% or more of the customers' deposit balance, the customer is required to increase the balance of his deposit or the customer's trading position is closed and the remaining deposit balance is remitted to the agent in order to fund the customer's trading losses.

Rental payment $ 11,350

Undistributed earnings $ 11,691

Rent expense reduced $ 4,514

Lease expiration date Mar. 31, 2015

Rental income $ 9,030 $ 34,052

Forward stock split 10 for 1

Common stock, shares issued 512,600,000 ^[1] 512,600,000 ^[2]

Common stock, shares outstanding ^[1] 512,600,000 512,600,000

Common Stock [Member]

Summary of Significant Accounting Policies (Textual)

Common stock, shares issued 512,600,000

Common stock, shares outstanding 512,600,000

[1] The capital accounts of the Company have been restated to reflect the 10 for 1 stock split which was effective in March 2015. See Note 13 for further discussion.

[2] The Company's weighted average common shares outstanding for both basic and diluted earnings per share have been restated for the effects of the 10 for 1 stock split which was effective in March 2015. See Note 13 for further discussion.

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Summary of Significant Accounting Policies
3 Months Ended

Jun. 30, 2015

Summary of Significant Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

Use of Estimates

The preparation of these unaudited condensed consolidated financial statements in conformity with U.S. GAAP 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 unaudited consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. Changes in these estimates are recorded when known. Significant estimates made by management include:

● Valuation of assets and liabilities

● Useful lives of equipment

● Accounting for transactions with variable interest entities

● Other matters that affect the reported amounts and disclosures of contingencies in the consolidated financial statements.

Actual results could differ from those estimates.

Reclassifications

Certain reclassifications have been made to amounts reported in the previous periods to conform to the current presentation. Such reclassifications had no effect on net income.

Revenue Recognition

The Company recognizes revenue in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 605, Revenue Recognition, which requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence that an arrangement exists; (2) delivery has occurred or services have been rendered; (3) the fee is fixed and determinable; and (4) collectability is reasonably assured. The Company is not a counter party for trades executed through its trading platform and telephone transaction system and, instead, recognizes revenue to the extent of the flat-fee commission it receives on each trade processed for its agents and their customers.

Advertising

Advertising costs are incurred for the production and communication of advertising, as well as other marketing activities. The Company expenses the cost of advertising as incurred. The Company did not capitalize any production costs associated with advertising for the three months ended June 30, 2015 and 2014. The total amount charged to advertising expense was $1,878 and $2,634 for the three months ended June 30, 2015 and 2014, respectively.

Cash and cash equivalents

Cash and cash equivalents consist primarily of cash on deposit, certificates of deposits, money market accounts, and investment grade commercial paper that are readily convertible to cash and purchased with original maturities of three months or less. As of June 30, 2015 and March 31, 2015, the Company had no cash equivalents.

Fair Value of Financial Instruments

ASC 820, “Fair Value Measurements”, defines fair value and establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The carrying amounts reported in the balance sheets for cash, commissions receivable, loan receivable from Global Long, accounts payable and accrued liabilities and customer deposits qualify as financial instruments and are a reasonable estimate of fair value because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest.

The standard establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The three levels of the fair value hierarchy defined by the standard are as follows:

Level 1 - Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, listed equities and U.S. government treasury securities.

Level 2 - Pricing inputs are other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 2 includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category include non-exchange-traded derivatives such as over the counter forwards, options and repurchase agreements.

Level 3 - Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value from the perspective of a market participant. Level 3 instruments include those that may be more structured or otherwise tailored to customers’ needs.

Commissions Receivable

Commissions receivable represent commissions to be collected from agents for their customers’ trades executed across Man Loong’s electronic trade platform and telephone transaction system through the balance sheet date. Commissions receivable are typically remitted to the Company within 30 days of trade execution. The Company has not historically incurred credit losses on these commissions receivable. As of June 30, 2015 and March 31, 2015, the Company has no reserve for credit losses nor has it incurred any bad debts for the three months ended June 30, 2015 and 2014.

Deposits and Prepaid Expenses

The Company records goods and services paid for but not received until a future date as deposits and prepaid expenses. These primarily include deposits and prepayments for occupancy related expenses. Deposit or prepaid expenses which will be realized more than 12 months past the balance sheet date are classified as non-current assets in the accompanying consolidated balance sheets.

Equipment

Equipment is stated at cost. The cost of an asset consists of its purchase price and any directly attributable costs of bringing the asset to its present working condition and location for its intended use.

Equipment is depreciated using the straight-line method over the estimated useful lives of the assets as follows:

Office equipment 5 years

Furniture and fixtures 5 years

Computer equipment 5 years

Expenditures for maintenance and repairs are charged to expense as incurred. Additions, renewals and betterments are capitalized.

Gain or loss on disposal of equipment is the difference between net sales proceeds and the carrying amount of the relevant assets, if any, and is recognized as income or loss in the accompanying unaudited condensed consolidated statements of comprehensive income.

Variable Interest Entity

A variable interest entity (“VIE”) is a legal entity, other than an individual, used for business purposes that either (a) has equity investors that do not provide sufficient financial resources for the entity to support its activities, or (b) the equity investors lack any one of the following three criteria:

● The power to direct activities that most significantly impact the entity’s economic performance

● The obligation to absorb the expected losses of the entity

● The right to receive the expected residual returns.

A VIE is required to be consolidated by a reporting entity if it has a controlling financial interest in the VIE. A reporting entity is deemed to have a controlling financial interest in a VIE if it both has the power to direct the activities that most significantly impact the VIE’s economic performance and the obligation to absorb the losses or the right to receive economic benefits from the VIE that could potentially be significant to the VIE.

Reporting Currency and Foreign Currency Translation

As of June 30 and March 31, 2015 and for the three months ended June 30, 2015 and 2014, the accounts of the Company were maintained in their functional currencies, which is the U.S. dollar for eBullion and the Hong Kong dollar ("HK dollar") for Man Loong. The financial statements of Man Loong have been translated into U.S. dollars which is its reporting currency. All assets and liabilities of Man Loong are translated at the exchange rate on the balance sheet date, shareholders’ equity is translated at historical rates and the statements of comprehensive income, and statements of cash flows are translated at the weighted average exchange rate for the periods. The resulting translation adjustments for the period are reported under other comprehensive income and accumulated translation adjustments are reported as a separate component of shareholders’ equity.

Foreign exchange rates at June 30 and March 31, 2015 and for the three months ended June 30, 2015 and 2014 are as follows:

2015 2014

Year end March 31, 2015 USD/HKD exchange rate 7.7542

Period end USD/HKD exchange rate 7.7522

Average USD/HKD exchange rate: 7.7517 7.7527

Long-Lived Assets

The Company periodically evaluates the carrying value of long-lived assets when events and circumstances warrant such review. The carrying value of a long-lived assets is considered impaired when the anticipated undiscounted cash flow from such an asset is separately identifiable and is less than the carrying value. In that event, a loss is recognized in the amount by which the carrying value exceeds the fair market value of the long-lived asset. The Company has identified no such impairment losses.

Accounts payable and accrued liabilities

Accounts payable and accrued liabilities at June 30, 2015 and March 31, 2014 primarily consist of accrued statutory bonus payable to employees in Hong Kong, audit fees payable to the Company’s auditors and accountants and legal fees payable to the Company’s legal counsel.

Customer Deposits

Customer deposits at June 30, 2015 and March 31, 2014 were accepted pursuant to the Company’s agreements with certain of its independent agents. Under terms of those agreements, the Company accepts margin deposits for certain of the agents’ customers who prefer that the Company hold those deposits. If an agent’s customer suffers a trading loss equaling 80% or more of the customers’ deposit balance, the customer is required to increase the balance of his deposit or the customer’s trading position is closed and the remaining deposit balance is remitted to the agent in order to fund the customer’s trading losses.

Accordingly, the Company had no risk of loss related to customer deposits at June 30, 2015 and March 31, 2014.

Accumulated Other Comprehensive Income (Loss)

The Company’s accumulated other comprehensive income (loss) as June 30, 2015 and 2014 consist of adjustments resulting from translating Man Loong’s functional currency, the HK dollar, to its reporting currency, the U.S. dollar.

Rental Income

Rental income consists of rent charged for a portion of Man Loong’s office facility which is leased on a short term lease arrangement. Agreed rental payments were $11,350 per month from April 1, 2014 until January 1, 2015, when the rent was reduced to $4,514 per month. The lease arrangement expired on March 31, 2015. Though not subject to a formal lease agreement, in April 2015, Man Loong extended the lease arrangement for a further 2 months, with agreed rental payments of $4,514 per month. For the three months ended June 30, 2015 and 2014, Man Loong recognized $9,030 and $0, respectively of rental income in the accompanying unaudited condensed consolidated statements of comprehensive income.

Income Taxes

The Company utilizes ASC 740, Income Taxes, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

The Company has adopted the provisions of the interpretation, of ASC 740, Accounting for Uncertainty in Income Taxes. The Company did not have any material unrecognized tax benefits and there was no effect on its financial condition or results of operations as a result of implementing the interpretation. The Company files income tax returns in the United States and we are subject to federal income tax examinations for the fiscal years ended March 31, 2015 and 2014. Man Loong files income tax returns in Hong Kong and is no longer subject to tax examinations by tax authorities for years before 2008. At June 30, 2015, Man Loong had no uncertain tax positions.

We have not provided for U.S. income and foreign withholding taxes on approximately $11,691 of Man Loong’s undistributed earnings for the three months ended June 30, 2015, because such earnings have been retained and reinvested by Man Loong. The Company does not intend to require Man Loong to pay dividends for the foreseeable future and so additional income taxes and applicable withholding taxes that would result from the repatriation of such earnings are not practicably determinable.

Earnings per Share

The Company computes earnings per share (“EPS”) in accordance with ASC 260, Earnings Per Share. ASC 260 requires companies with complex capital structures to present basic and diluted EPS. Basic EPS is measured as net income divided by the weighted average common shares outstanding during the period.

Diluted EPS is similar to basic EPS but presents the dilutive effect on a per share basis of contracts to issue ordinary common shares (e.g., convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. The computation of diluted EPS includes the estimated impact of the exercise of contracts to purchase common stocks using the treasury stock method and the potential shares of converted common stock associated with the convertible debt using the if-converted method.

Potential common shares that have an anti-dilutive effect (i.e., those that increase earnings per share or decrease loss per share) are excluded from the calculation of diluted EPS.

The Company does not have any securities that may potentially dilute its basic earnings per share.

On March 12, 2015, the Company effected a 10 for 1 stock split, whereby it exchanged 10 of its shares for every 1 share issued at outstanding before the split. Following the share split, the Company has 512,600,000 shares issued and outstanding. All share and per share amounts for the prior period have been retroactively restated to give effect of the 10 for 1 share split.

Comprehensive Income

Comprehensive income is comprised of net income and other comprehensive income. Other comprehensive income includes unrealized gains resulting from translating Man Loong’s functional currency, the HK dollar, to its reporting currency, the U.S. dollar.

Recently Adopted Accounting Standards

In March 2014, we adopted ASU 2013-05, Foreign Currency Matters (Topic 830), Parent’s Accounting for Cumulative Translation Adjustments Upon Derecognition of Certain Subsidiaries or Groups of Assets Within a Foreign Entity or an Investment in a Foreign Entity. ASU 2013-05 requires entities to release the entire balance of cumulative translation adjustment to the entity’s investment in a foreign entity when there is a; 1) sale of the subsidiary or group of net assets within the foreign entity; 2) loss of controlling financial interest in an investment in a foreign entity; or, 3) a step acquisition of a foreign entity such that the reporting entity changes from the equity method to consolidation of the foreign entity. ASU 2013-05 was effective for fiscal periods beginning after December 15, 2013. The adoption of ASU 2013-05 did not have a material effect on the Company’s unaudited condensed consolidated financial statements.

In March 2014, we adopted ASU 2013-11, Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists (a consensus of the FASB Emerging Issues Task Force). The amendments in ASU 2013-11 state that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, with certain exceptions. ASU 2013-11 applies to all entities that have unrecognized tax benefits when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists at the reporting date. The amendments in ASU 2013-11 are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The adoption of this update did not have a material effect on the Company’s unaudited condensed consolidated financial statements.

Recent Accounting Pronouncements

In February 2015, the FASB issued ASU 2015-02 Consolidations (Topic 810) Amendments to the Consolidation Analysis. ASU 2015-02 simplifies consolidation accounting for VIEs by placing more emphasis on the risk of loss and simplifying the application of related party guidance when determining whether a controlling financial interest in a VIE exists. ASU 2015-02 also simplifies consolidation analysis for public and private companies in several industries that typically make use of limited partnerships. ASU 2015-02 is effective for years beginning after December 15, 2015 and early adoption is permitted. The adoption of ASU 2015-02 is not expected to have a material effect on the Company’s unaudited condensed consolidated financial statements.

Recent Accounting Pronouncements, Continued

Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the American Institute of Certified Public Accountants, and the SEC did not or are not believed by management to have a material impact on the Company’s present or future unaudited condensed consolidated financial statements.

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Condensed Consolidated Balance Sheets - USD ($)

Jun. 30, 2015

Mar. 31, 2015

Current Assets

Cash $ 1,500,360 $ 2,513,423

Commissions receivable 411,242 118,298

Deposits and prepaid expenses 275,737 52,452

Prepaid income taxes 41,406 41,396

Total current assets $ 2,228,745 2,725,569

Noncurrent Assets

Deposits and prepaid expenses 223,470

Equipment, net $ 205,097 $ 225,131

Loan receivable from Global Long 773,970

Deferred income taxes 13,174 $ 10,522

Total noncurrent assets 992,241 459,123

Total assets 3,220,986 3,184,692

Current Liabilities

Accounts payable and accrued liabilities 19,156 35,048

Customer deposits 137,824 92,613

Income taxes 149,190 145,883

Total current liabilities 306,170 273,544

Total liabilities $ 306,170 $ 273,544

Commitments

Shareholders' Equity

Common stock, $0.0001 par value, 1,000,000,000 shares authorized, 512,600,000 shares issued and outstanding (1) ^[1] $ 51,260 $ 51,260

Additional paid in capital (1) ^[1] 1,477,404 1,477,404

Retained earnings 1,385,751 1,383,704

Accumulated other comprehensive income (loss) 401 (1,220)

Total shareholders' equity 2,914,816 2,911,148

Total liabilities and shareholders' equity $ 3,220,986 $ 3,184,692

[1] The capital accounts of the Company have been restated to reflect the 10 for 1 stock split which was effective in March 2015. See Note 13 for further discussion.

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Jun. 30, 2014

OPERATING ACTIVITIES:

Net income $ 2,047 $ 33,003

Adjustments to reconcile net income to net cash used in operating activities

Depreciation and amortization 20,171 20,169

Changes in operating assets and liabilities:

Commissions receivable (292,932) (280,111)

Deposits and prepaid expenses 258 6,987

Accounts payable and accrued liabilities (15,962) 18,615

Customer deposits 45,190 37,101

Income taxes payable 4,180 21,793

Deferred income taxes (2,650) (2,593)

Net cash used in operating activities (239,698) $ (145,036)

INVESTING ACTIVITIES:

Loan receivable from Global Long (774,020)

Loan receivable from eBullion Trade $ 997,604

Net cash provided by (used in) investing activities (774,020) 997,604

NET INCREASE (DECREASE) IN CASH (1,013,718) 852,568

EFFECT OF EXCHANGE RATE CHANGES ON CASH 655 622

Cash, beginning of period 2,513,423 808,039

Cash, end of period $ 1,500,360 $ 1,661,229

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General and Administrative Expenses (Tables)
3 Months Ended

Jun. 30, 2015

General and Administrative Expenses [Abstract]

General and administrative expenses

2015 2014

Marketing expenses $ 87,350 $ 80,946

Trading platform rent 44,281 46,347

Transportation 17,348 17,318

Internet 4,454 5,930

Travel and entertainment 3,151 3,741

Computers and software 7,795 14,332

Legal and professional 26,266 78,233

Licenses 1,896 730

Occupancy 149,540 147,547

Advertising 1,878 2,634

Other taxes - 1,050

Other 19,270 33,510

Total general and administrative expenses $ 363,229 $ 432,318

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Nature of Operations and Basis of Presentation
3 Months Ended

Jun. 30, 2015

Nature of Operations and Basis of Presentation [Abstract]

Nature of Operations and Basis of Presentation

1. Nature of Operations and Basis of Presentation

eBullion, Inc. (“eBullion” or “the Company”) was incorporated in Delaware on January 28, 2013. On April 3, 2013, the Company’s shareholders exchanged 100% of their shares for 100% of the shares of Man Loong Bullion Company Limited (“Man Loong”) a company which was incorporated in Hong Kong in 1974, and in 2007, was re-registered under Hong Kong law as a limited liability company. Upon completion of this transaction, Man Loong became a 100% owned subsidiary of eBullion. This transaction was accounted for as a reverse take-over.

The Company provides trading services for gold and silver trading positions on Man Loong’s proprietary, 24-hour electronic trading platform, and its telephone transaction system located in Hong Kong. The Company is licensed through the Chinese Gold and Silver Exchange Society (“CGSE”) a self-regulatory organization located in Hong Kong which acts as an exchange for the trading of Kilo gold and Loco London gold and silver price indices quoted on the London Metals Exchange.

The Company is not a counter party for trades entered through its trading platform and telephone transaction system, and instead, contracts with agents who pay Man Loong a fixed commission on each trade that the Company executes for its agents and their customers.

Basis of Presentation

The Company’s unaudited condensed consolidated financial statements are expressed in U.S. Dollars and are presented in accordance with U.S. GAAP and the rules and regulations of the Securities and Exchange Commission (“SEC”). The Company’s and Man Loong’s fiscal year end is March 31.

Principles of Consolidation

The unaudited condensed consolidated financial statements as of June 30, 2015 and March 31, 2015, and for the three months ended June 30, 2015 and 2014, include the accounts of eBullion and its wholly owned subsidiary, Man Loong. All significant intercompany transactions have been eliminated.

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Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares

Jun. 30, 2015

Mar. 31, 2015

Statement of Financial Position [Abstract]

Common stock, par value ^[1] $ 0.0001 $ 0.0001

Common stock, shares authorized ^[1] 1,000,000,000 1,000,000,000

Common stock, shares issued 512,600,000 ^[1] 512,600,000 ^[2]

Common stock, shares outstanding ^[1] 512,600,000 512,600,000

[1] The capital accounts of the Company have been restated to reflect the 10 for 1 stock split which was effective in March 2015. See Note 13 for further discussion.

[2] The Company's weighted average common shares outstanding for both basic and diluted earnings per share have been restated for the effects of the 10 for 1 stock split which was effective in March 2015. See Note 13 for further discussion.

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Related Party Transactions and Balances
3 Months Ended

Jun. 30, 2015

Related Party Transactions and Balances [Abstract]

Related Party Transactions and Balances

11. Related Party Transactions and Balances

The Company engaged in related party transactions with certain shareholders, and a company under common control as described below.

On May 27, 2011, the Company entered into an agreement with a company under common control, True Technology Company Limited (“True Technology”), under which True Technology hosts the Company’s servers and provides a connection between the customer’s servers and the internet using True Technology’s public network connections. The fee for these services was $12,894 per month through April 2013 when the fee was reduced to $3,868 per month and is recorded as trading platform rent as a component of general and administrative expenses. Included in trading platform rental fees in the accompanying unaudited condensed consolidated statements of comprehensive income for the three months ended June 30, 2015 and 2014, are rental fees which were paid to True Technology of $11,610 and $11,609 respectively.

Included in employee compensation and benefits in the accompanying unaudited condensed consolidated statements of comprehensive income for the three months ending June 30, 2015 and 2014, are salaries and director compensation of $7,740 and $11,609 respectively, which were paid to two of the Company’s shareholders.

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Document and Entity Information - shares
3 Months Ended

Jun. 30, 2015

Aug. 11, 2015

Document and Entity Information [Abstract]

Entity Registrant Name eBullion, Inc.

Entity Central Index Key 0001573766

Amendment Flag false

Document Type 10-Q

Document Period End Date Jun. 30, 2015

Current Fiscal Year End Date --03-31

Document Fiscal Year Focus 2016

Document Fiscal Period Focus Q1

Entity Filer Category Smaller Reporting Company

Entity Common Stock, Shares Outstanding 512,600,000

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Commitments
3 Months Ended

Jun. 30, 2015

Commitments [Abstract]

Commitments

12. Commitments

The Company leases office space under non-cancellable operating lease agreements that expire on various dates through 2016.

In December 2012, the Company entered into a new lease agreement on approximately 10,000 square feet of office space which replaced its existing office facilities. The Company occupied the new space in January 2013. Under terms of the lease, the Company paid approximately $192,000 in lease deposits and is committed to lease and management fee payments of approximately $46,647 per month for 29 months.

In May 27, 2011, the Company entered into an agreement with True Technology, a company under common control under which True Technology hosts the Company’s servers and provides a connection between the customer’s servers and the internet using True Technology’s public network connections. The fees paid to True Technology are approximately $12,894 per month for 12 months after which the fees were reduced to $3,868 per month for 24 months. Subsequent to year end, the trading platform lease with True Technology was renewed for 2 years with monthly payment of approximately $3,868 until March 31, 2017.

Future annual minimum lease payments, including maintenance and management fees, for non-cancellable operating leases and trading platform fees, are as follows:

Years ending June 30,

2016

287,477

2017

34,807

$

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Unaudited Condensed Consolidated Statements of Comprehensive Income - USD ($)
3 Months Ended

Jun. 30, 2015

Jun. 30, 2014

REVENUES

Commission revenue $ 534,141 $ 674,475

EXPENSES

General and administrative 363,229 432,318

Employee compensation and benefits 165,905 206,250

Depreciation and amortization 20,171 20,169

Total expenses 549,305 658,737

INCOME (LOSS) FROM OPERATIONS (15,164) 15,738

OTHER INCOME

Rental income 9,030 34,052

Interest income, net 9,711 2,413

Total other income 18,741 36,465

INCOME BEFORE INCOME TAXES 3,577 52,203

INCOME TAX PROVISION (BENEFIT)

Current 4,180 21,793

Deferred (2,650) (2,593)

Total income tax provision 1,530 19,200

NET INCOME 2,047 33,003

OTHER COMPREHENSIVE INCOME

Foreign currency translation 1,621 1,072

COMPREHENSIVE INCOME $ 3,668 $ 34,075

WEIGHTED AVERAGE COMMON SHARES OUTSTANDING

Basic and diluted (1) ^[1] 512,600,000 512,600,000

BASIC AND DILUTED EARNINGS PER COMMON SHARE

Basic and diluted earnings per common share (1) ^[1] $ 0.00 $ 0.00

[1] The Company's weighted average common shares outstanding for both basic and diluted earnings per share have been restated for the effects of the 10 for 1 stock split which was effective in March 2015. See Note 13 for further discussion.

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Equipment
3 Months Ended

Jun. 30, 2015

Equipment [Abstract]

Equipment

6. Equipment

Equipment, including leasehold improvements, consisted of the following as of June 30, 2015 and March 31, 2015:

Unaudited Audited

June 30, 2015 March 31, 2015

Office equipment $ 305,694 $ 305,557

Computer equipment 41,564 41,546

Furniture and fixtures 56,141 56,117

403,399 403,220

Less: Accumulated depreciation (198,302 ) (178,089 )

Equipment, net $ 205,097 $ 225,131

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Loan Receivable from eBullion Trade
3 Months Ended

Jun. 30, 2015

Loan receivable from eBullion Trade [Abstract]

Loan receivable from eBullion Trade

5. Loan receivable from eBullion Trade

In July 2013, the Company’s wholly-owned subsidiary Man Loong, loaned eBullion Trade Company Limited (“eBullion Trade”) $997,049 (RMB 6,100,000). eBullion Trade is a development stage entity pursuing a license in the Peoples’ Republic of China for the purpose of engaging in trading silver contracts as an electronic trading member of the Guangdong Precious Metal Exchange (“GPME”).

The Company determined that the loan to eBullion Trade gave the Company a variable interest in eBullion Trade and that eBullion Trade is a variable interest entity (“VIE”) because the equity investor of eBullion Trade on the date of the loan lacked sufficient equity at risk to finance its activities without the loan. However, the Company determined that it was not the primary beneficiary of the VIE, because Man Loong did not have the power to direct the activities of the VIE that significantly impacted its economic performance. Accordingly, the Company has not consolidated eBullion Trade into its unaudited condensed consolidated financial statements.

The loan was unsecured, bore no interest and matured on April 17, 2014. Under terms of the loan, in the event that eBullion Trade’s GPME application was approved, it had the option to repay the loan in cash or by transferring 100% of its outstanding stock to Man Loong.

In April 2014, eBullion Trade informed Man Loong that it intended to repay the loan in cash in accordance with the terms of the loan agreement, and the loan was repaid in full on May 2, 2014.

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Equipment (Tables)
3 Months Ended

Jun. 30, 2015

Equipment [Abstract]

Schedule of equipment, including leasehold improvements

Unaudited Audited

June 30, 2015 March 31, 2015

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Computer equipment 41,564 41,546

Furniture and fixtures 56,141 56,117

403,399 403,220

Less: Accumulated depreciation (198,302 ) (178,089 )

Equipment, net $ 205,097 $ 225,131

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Common Stock
3 Months Ended

Jun. 30, 2015

Common Stock [Abstract]

Common Stock

13. Common Stock

On April 3, 2013, the Company issued 507,600,000 of its common stock as founder shares in exchange for 100% of Man Loong’s outstanding shares to complete the Merger.

Subsequent to the Merger, the Company issued 5,000,000 shares of common stock, with par value $0.0001 to various investors for total cash proceeds of $240,044.

On March 12, 2015, eBullion increased the number of its authorized shares from 500,000,000 to 1,000,000,000. The par value of the Company’s shares remained unchanged at $.0001. The Company also effected a 10 for 1 stock split, whereby it exchanged 10 of its shares for every 1 share issued at outstanding before the split. Following the share split, the Company has 512,600,000 shares issued and outstanding. All share and per share amounts for the prior period have been retroactively restated to give effect of the 10 for 1 share split.

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Income Taxes
3 Months Ended

Jun. 30, 2015

Income Taxes [Abstract]

Income Taxes

9. Income Taxes

Income before income taxes as shown in the accompanying unaudited condensed consolidated statements of comprehensive income is summarized below for the three months ended June 30, 2015 and 2014.

2015 2014

United States $ (9,644 ) $ (66,124 )

Hong Kong 13,221 118,327

Income before income taxes $ 3,577 $ 52,203

Under Hong Kong Profits Tax Law the Company is subject to profits tax at a statutory rate of 16.5% on income reported in its statutory financial statements after appropriate tax adjustments.

The income tax provision (benefit) consists of the following for the three ended June 30, 2015 and 2014:

2015 2014

Current:

United States $ - $ -

Hong Kong 4,180 21,793

Total current provision 4,180 21,793

Deferred:

United States - -

Hong Kong (2,650 ) (2,593 )

Total deferred benefit (2,650 ) (2,593 )

Total income tax provision $ 1,530 $ 19,200

The reconciliation of the income tax provision to the amount computed by applying the U.S. statutory federal income tax rate to income before income taxes is as follows:

2015 2014

Income tax provision at the U.S. statutory tax rate $ 537 $ 8,051

Valuation allowance on U.S. net operating loss 1,447 11,531

Impact of foreign operations (2,314 ) (4,356 )

Other 1,860 3,974

Total income tax provision $ 1,530 $ 19,200

At June 30, 2015, we had U.S. net operating loss carryforwards of approximately $295,000 which expire in 2035. Based on the available evidence, it is uncertain whether future U.S. taxable income will be sufficient to offset the estimated net loss carryforwards, accordingly, we have recorded a valuation allowance of approximately $102,000 as of June 30 2015.

At June 30 and March 31, 2015, the Company’s and Man Loong’s differences between the book and tax basis of equipment gave rise to deferred income tax assets of $13,174 and $10,522, respectively which are recorded as noncurrent in the accompanying condensed consolidated balance sheets. The Company had no other differences between the book and tax basis of assets and liabilities as June 30 and March 31, 2015.

As a result of the implementation of ASC 740, Accounting for Income Taxes, the Company recognized no material adjustment to unrecognized tax benefits. The Company will continue to classify income tax penalties and interest, if any, as part of interest and other expenses in the accompanying unaudited condensed consolidated statements of comprehensive income. The Company has incurred no interest or penalties during the three months ended June 30, 2015 and 2014.

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Customer Deposits
3 Months Ended

Jun. 30, 2015

Customer Deposits [Abstract]

Customer Deposits

7. Customer Deposits

Customer deposits were $137,824 and $92,613 at June 30, 2015 and March 31, 2015, respectively, and were recorded as a current liability in the accompanying unaudited condensed consolidated balance sheets.

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General and Administrative Expenses
3 Months Ended

Jun. 30, 2015

General and Administrative Expenses [Abstract]

General and Administrative Expenses

8. General and Administrative Expenses

General and administrative expenses consist of the following for the three months ended June 30, 2015 and 2014.

2015 2014

Marketing expenses $ 87,350 $ 80,946

Trading platform rent 44,281 46,347

Transportation 17,348 17,318

Internet 4,454 5,930

Travel and entertainment 3,151 3,741

Computers and software 7,795 14,332

Legal and professional 26,266 78,233

Licenses 1,896 730

Occupancy 149,540 147,547

Advertising 1,878 2,634

Other taxes - 1,050

Other 19,270 33,510

Total general and administrative expenses $ 363,229 $ 432,318

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Earnings Per Share
3 Months Ended

Jun. 30, 2015

Earnings Per Share [Abstract]

Earnings Per Share

10. Earnings Per Share

Earnings per share (“EPS”) information for the three months ended June 30, 2015 and 2014 was determined by dividing net income for the period by the weighted average number of both basic and diluted shares of common stock and common stock equivalents outstanding.

As of and for the three months ending June 30, 2015 and 2014, the Company did not have any securities that may potentially dilute the basic earnings per share. Therefore basic and diluted earnings per share for the respective periods are the same.

2015 2014

Numerator

Net income attributable to common shareholders $ 2,047 $ 33,003

Denominator

Weighted average shares of common stock (basic and diluted) 512,600,000 512,600,000

Basic and diluted earnings per share $ 0.00 $ 0.00

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Loan Receivable from eBullion Trade (Details)
1 Months Ended

Apr. 30, 2014

Jul. 31, 2013

USD ($)

Jun. 30, 2015

USD ($)

Mar. 31, 2015

USD ($)

Jul. 31, 2013

CNY (¥)

Loan receivable from eBullion Trade (Textual)

Loan receivable from eBullion trade $ 773,970

eBullion Trade [Member]

Loan receivable from eBullion Trade (Textual)

Loan receivable from eBullion trade $ 997,049 ¥ 6,100,000

Maturity date of loan May 02, 2014 Apr. 17, 2014

Term of loan Under terms of the loan, in the event that eBullion Trade's GPME application was approved, it had the option to repay the loan in cash or by transferring 100% of its outstanding stock to Man Loong.

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Summary of Significant Accounting Policies (Tables)
3 Months Ended

Jun. 30, 2015

Summary of Significant Accounting Policies [Abstract]

Equipment is depreciated using the straight-line method over the estimated useful lives of the assets

Office equipment 5 years

Furniture and fixtures 5 years

Computer equipment 5 years

Foreign exchange rates

2015 2014

Year end March 31, 2015 USD/HKD exchange rate 7.7542

Period end USD/HKD exchange rate 7.7522

Average USD/HKD exchange rate: 7.7517 7.7527

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Earnings Per Share (Tables)
3 Months Ended

Jun. 30, 2015

Earnings Per Share [Abstract]

Schedule of basic and diluted earnings per share

2015 2014

Numerator

Net income attributable to common shareholders $ 2,047 $ 33,003

Denominator

Weighted average shares of common stock (basic and diluted) 512,600,000 512,600,000

Basic and diluted earnings per share $ 0.00 $ 0.00

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Income Taxes (Details 2) - USD ($)
3 Months Ended

Jun. 30, 2015

Jun. 30, 2014

Income Taxes [Abstract]

Income tax provision at the U.S. statutory tax rate $ 537 $ 8,051

Valuation allowance on U.S. net operating loss 1,447 11,531

Impact of foreign operations (2,314) (4,356)

Other 1,860 3,974

Total income tax provision $ 1,530 $ 19,200

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Condensed Consolidated Statements of Shareholders' Equity - USD ($)

Total

Common Stock

Additional Paid in Capital

Retained Earnings

Accumulated Other Comprehensive Income (Loss)

Beginning balance, shares at Mar. 31, 2014 ^[1] 507,600,000

Proceeds from private placement $ 500

Proceeds from private placement, shares 5,000,000

Net income $ 537,299 $ 537,299

Foreign currency translation adjustment (203) $ (203)

Ending balance at Mar. 31, 2015 2,911,148

Ending balance, shares at Mar. 31, 2015 512,600,000

Net income 2,047 $ 2,047

Foreign currency translation adjustment 1,621 $ 1,621

Ending balance at Jun. 30, 2015 $ 2,914,816

Ending balance, shares at Jun. 30, 2015 512,600,000

[1] The capital accounts of the Company have been restated to reflect the 10 for 1 stock split which was effective in March 2015. See Note 13 for further discussion.

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Loan receivable from Global Long
3 Months Ended

Jun. 30, 2015

Loan receivable from Global Long [Abstract]

Loan receivable from Global Long

4. Loan receivable from Global Long

On April 3, 2015, Man Loong loaned Global Long Inc. Limited (“Global Long”) HKD$6,000,000. Global Long is registered in Hong Kong and through its subsidiaries in the Peoples Republic of China, is engaged in trading silver contracts as an electronic trading member of the Guangdong Precious Metal Exchange. The loan bears interest at a 6% annual rate, matures on its 5th anniversary and is secured by a first right of claim on a bank deposit held by a subsidiary of Global Long. Under terms of the loan, interest is payable to Man Loong quarterly and Global Long has the right to repay the loan at any time before the maturity date. Until all principal and accrued interest are repaid on the loan, Global Long may not enter into additional borrowings without Man Loong’s written permission, and upon certain events of default, the Loan becomes due on demand. The purpose of the loan was to establish a relationship with Global Long with the intent of becoming their first choice for Global Long’s customers who wish to trade in gold trading positions through the CGSE.

The Company determined that the loan to Global Long does not give the Company a variable interest in Global Long and that Global Long is not a variable interest entity (“VIE”) because Man Loong does not have the power to direct any of the activities of Global Long that significantly impact its economic performance. Accordingly, the Company has not consolidated Global Long into its unaudited condensed consolidated financial statements.

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Commitments (Tables)
3 Months Ended

Jun. 30, 2015

Commitments [Abstract]

Schedule of future annual minimum lease payments

2016 287,477

2017 34,807

$ 322,283

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General and Administrative Expenses (Details) - USD ($)
3 Months Ended

Jun. 30, 2015

Jun. 30, 2014

General and Administrative Expenses [Abstract]

Marketing expenses $ 87,350 $ 80,946

Trading platform rent 44,281 46,347

Transportation 17,348 17,318

Internet 4,454 5,930

Travel and entertainment 3,151 3,741

Computers and software 7,795 14,332

Legal and professional 26,266 78,233

Licenses 1,896 730

Occupancy 149,540 147,547

Advertising $ 1,878 2,634

Other taxes 1,050

Other $ 19,270 33,510

Total general and administrative expenses $ 363,229 $ 432,318

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Summary of Significant Accounting Policies (Policies)
3 Months Ended

Jun. 30, 2015

Summary of Significant Accounting Policies [Abstract]

Use of Estimates

Use of Estimates

The preparation of these unaudited condensed consolidated financial statements in conformity with U.S. GAAP 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 unaudited consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. Changes in these estimates are recorded when known. Significant estimates made by management include:

● Valuation of assets and liabilities

● Useful lives of equipment

● Accounting for transactions with variable interest entities

● Other matters that affect the reported amounts and disclosures of contingencies in the consolidated financial statements.

Actual results could differ from those estimates.

Reclassifications

Reclassifications

Certain reclassifications have been made to amounts reported in the previous periods to conform to the current presentation. Such reclassifications had no effect on net income.

Revenue Recognition

Revenue Recognition

The Company recognizes revenue in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 605, Revenue Recognition, which requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence that an arrangement exists; (2) delivery has occurred or services have been rendered; (3) the fee is fixed and determinable; and (4) collectability is reasonably assured. The Company is not a counter party for trades executed through its trading platform and telephone transaction system and, instead, recognizes revenue to the extent of the flat-fee commission it receives on each trade processed for its agents and their customers.

Advertising

Advertising

Advertising costs are incurred for the production and communication of advertising, as well as other marketing activities. The Company expenses the cost of advertising as incurred. The Company did not capitalize any production costs associated with advertising for the three months ended June 30, 2015 and 2014. The total amount charged to advertising expense was $1,878 and $2,634 for the three months ended June 30, 2015 and 2014, respectively.

Cash and cash equivalents

Cash and cash equivalents

Cash and cash equivalents consist primarily of cash on deposit, certificates of deposits, money market accounts, and investment grade commercial paper that are readily convertible to cash and purchased with original maturities of three months or less. As of June 30, 2015 and March 31, 2015, the Company had no cash equivalents.

Fair Value of Financial Instruments

Fair Value of Financial Instruments

ASC 820, “Fair Value Measurements”, defines fair value and establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The carrying amounts reported in the balance sheets for cash, commissions receivable, loan receivable from Global Long, accounts payable and accrued liabilities and customer deposits qualify as financial instruments and are a reasonable estimate of fair value because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest.

The standard establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The three levels of the fair value hierarchy defined by the standard are as follows:

Level 1 - Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, listed equities and U.S. government treasury securities.

Level 2 - Pricing inputs are other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 2 includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category include non-exchange-traded derivatives such as over the counter forwards, options and repurchase agreements.

Level 3 - Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value from the perspective of a market participant. Level 3 instruments include those that may be more structured or otherwise tailored to customers’ needs.

Commissions Receivable

Commissions Receivable

Commissions receivable represent commissions to be collected from agents for their customers’ trades executed across Man Loong’s electronic trade platform and telephone transaction system through the balance sheet date. Commissions receivable are typically remitted to the Company within 30 days of trade execution. The Company has not historically incurred credit losses on these commissions receivable. As of June 30, 2015 and March 31, 2015, the Company has no reserve for credit losses nor has it incurred any bad debts for the three months ended June 30, 2015 and 2014.

Deposits and Prepaid Expenses

Deposits and Prepaid Expenses

The Company records goods and services paid for but not received until a future date as deposits and prepaid expenses. These primarily include deposits and prepayments for occupancy related expenses. Deposit or prepaid expenses which will be realized more than 12 months past the balance sheet date are classified as non-current assets in the accompanying consolidated balance sheets.

Equipment

Equipment

Equipment is stated at cost. The cost of an asset consists of its purchase price and any directly attributable costs of bringing the asset to its present working condition and location for its intended use.

Equipment is depreciated using the straight-line method over the estimated useful lives of the assets as follows:

Office equipment 5 years

Furniture and fixtures 5 years

Computer equipment 5 years

Expenditures for maintenance and repairs are charged to expense as incurred. Additions, renewals and betterments are capitalized.

Gain or loss on disposal of equipment is the difference between net sales proceeds and the carrying amount of the relevant assets, if any, and is recognized as income or loss in the accompanying unaudited condensed consolidated statements of comprehensive income.

Variable Interest Entity

Variable Interest Entity

A variable interest entity (“VIE”) is a legal entity, other than an individual, used for business purposes that either (a) has equity investors that do not provide sufficient financial resources for the entity to support its activities, or (b) the equity investors lack any one of the following three criteria:

● The power to direct activities that most significantly impact the entity’s economic performance

● The obligation to absorb the expected losses of the entity

● The right to receive the expected residual returns.

A VIE is required to be consolidated by a reporting entity if it has a controlling financial interest in the VIE. A reporting entity is deemed to have a controlling financial interest in a VIE if it both has the power to direct the activities that most significantly impact the VIE’s economic performance and the obligation to absorb the losses or the right to receive economic benefits from the VIE that could potentially be significant to the VIE.

Reporting Currency and Foreign Currency Translation

Reporting Currency and Foreign Currency Translation

As of June 30 and March 31, 2015 and for the three months ended June 30, 2015 and 2014, the accounts of the Company were maintained in their functional currencies, which is the U.S. dollar for eBullion and the Hong Kong dollar ("HK dollar") for Man Loong. The financial statements of Man Loong have been translated into U.S. dollars which is its reporting currency. All assets and liabilities of Man Loong are translated at the exchange rate on the balance sheet date, shareholders’ equity is translated at historical rates and the statements of comprehensive income, and statements of cash flows are translated at the weighted average exchange rate for the periods. The resulting translation adjustments for the period are reported under other comprehensive income and accumulated translation adjustments are reported as a separate component of shareholders’ equity.

Foreign exchange rates at June 30 and March 31, 2015 and for the three months ended June 30, 2015 and 2014 are as follows:

2015 2014

Year end March 31, 2015 USD/HKD exchange rate 7.7542

Period end USD/HKD exchange rate 7.7522

Average USD/HKD exchange rate: 7.7517 7.7527

Long-Lived Assets

Long-Lived Assets

The Company periodically evaluates the carrying value of long-lived assets when events and circumstances warrant such review. The carrying value of a long-lived assets is considered impaired when the anticipated undiscounted cash flow from such an asset is separately identifiable and is less than the carrying value. In that event, a loss is recognized in the amount by which the carrying value exceeds the fair market value of the long-lived asset. The Company has identified no such impairment losses.

Accounts payable and accrued liabilities

Accounts payable and accrued liabilities

Accounts payable and accrued liabilities at June 30, 2015 and March 31, 2014 primarily consist of accrued statutory bonus payable to employees in Hong Kong, audit fees payable to the Company’s auditors and accountants and legal fees payable to the Company’s legal counsel.

Customer Deposits

Customer Deposits

Customer deposits at June 30, 2015 and March 31, 2014 were accepted pursuant to the Company’s agreements with certain of its independent agents. Under terms of those agreements, the Company accepts margin deposits for certain of the agents’ customers who prefer that the Company hold those deposits. If an agent’s customer suffers a trading loss equaling 80% or more of the customers’ deposit balance, the customer is required to increase the balance of his deposit or the customer’s trading position is closed and the remaining deposit balance is remitted to the agent in order to fund the customer’s trading losses.

Accordingly, the Company had no risk of loss related to customer deposits at June 30, 2015 and March 31, 2014.

Accumulated Other Comprehensive Income (Loss)

Accumulated Other Comprehensive Income (Loss)

The Company’s accumulated other comprehensive income (loss) as June 30, 2015 and 2014 consist of adjustments resulting from translating Man Loong’s functional currency, the HK dollar, to its reporting currency, the U.S. dollar.

Rental Income

Rental Income

Rental income consists of rent charged for a portion of Man Loong’s office facility which is leased on a short term lease arrangement. Agreed rental payments were $11,350 per month from April 1, 2014 until January 1, 2015, when the rent was reduced to $4,514 per month. The lease arrangement expired on March 31, 2015. Though not subject to a formal lease agreement, in April 2015, Man Loong extended the lease arrangement for a further 2 months, with agreed rental payments of $4,514 per month. For the three months ended June 30, 2015 and 2014, Man Loong recognized $9,030 and $0, respectively of rental income in the accompanying unaudited condensed consolidated statements of comprehensive income.

Income Taxes

Income Taxes

The Company utilizes ASC 740, Income Taxes, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

The Company has adopted the provisions of the interpretation, of ASC 740, Accounting for Uncertainty in Income Taxes. The Company did not have any material unrecognized tax benefits and there was no effect on its financial condition or results of operations as a result of implementing the interpretation. The Company files income tax returns in the United States and we are subject to federal income tax examinations for the fiscal years ended March 31, 2015 and 2014. Man Loong files income tax returns in Hong Kong and is no longer subject to tax examinations by tax authorities for years before 2008. At June 30, 2015, Man Loong had no uncertain tax positions.

We have not provided for U.S. income and foreign withholding taxes on approximately $11,691 of Man Loong’s undistributed earnings for the three months ended June 30, 2015, because such earnings have been retained and reinvested by Man Loong. The Company does not intend to require Man Loong to pay dividends for the foreseeable future and so additional income taxes and applicable withholding taxes that would result from the repatriation of such earnings are not practicably determinable.

Earnings per Share

Earnings per Share

The Company computes earnings per share (“EPS”) in accordance with ASC 260, Earnings Per Share. ASC 260 requires companies with complex capital structures to present basic and diluted EPS. Basic EPS is measured as net income divided by the weighted average common shares outstanding during the period.

Diluted EPS is similar to basic EPS but presents the dilutive effect on a per share basis of contracts to issue ordinary common shares (e.g., convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. The computation of diluted EPS includes the estimated impact of the exercise of contracts to purchase common stocks using the treasury stock method and the potential shares of converted common stock associated with the convertible debt using the if-converted method.

Potential common shares that have an anti-dilutive effect (i.e., those that increase earnings per share or decrease loss per share) are excluded from the calculation of diluted EPS.

The Company does not have any securities that may potentially dilute its basic earnings per share.

On March 12, 2015, the Company effected a 10 for 1 stock split, whereby it exchanged 10 of its shares for every 1 share issued at outstanding before the split. Following the share split, the Company has 512,600,000 shares issued and outstanding. All share and per share amounts for the prior period have been retroactively restated to give effect of the 10 for 1 share split.

Comprehensive Income

Comprehensive Income

Comprehensive income is comprised of net income and other comprehensive income. Other comprehensive income includes unrealized gains resulting from translating Man Loong’s functional currency, the HK dollar, to its reporting currency, the U.S. dollar.

Recently Adopted Accounting Standards

Recently Adopted Accounting Standards

In March 2014, we adopted ASU 2013-05, Foreign Currency Matters (Topic 830), Parent’s Accounting for Cumulative Translation Adjustments Upon Derecognition of Certain Subsidiaries or Groups of Assets Within a Foreign Entity or an Investment in a Foreign Entity. ASU 2013-05 requires entities to release the entire balance of cumulative translation adjustment to the entity’s investment in a foreign entity when there is a; 1) sale of the subsidiary or group of net assets within the foreign entity; 2) loss of controlling financial interest in an investment in a foreign entity; or, 3) a step acquisition of a foreign entity such that the reporting entity changes from the equity method to consolidation of the foreign entity. ASU 2013-05 was effective for fiscal periods beginning after December 15, 2013. The adoption of ASU 2013-05 did not have a material effect on the Company’s unaudited condensed consolidated financial statements.

In March 2014, we adopted ASU 2013-11, Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists (a consensus of the FASB Emerging Issues Task Force). The amendments in ASU 2013-11 state that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, with certain exceptions. ASU 2013-11 applies to all entities that have unrecognized tax benefits when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists at the reporting date. The amendments in ASU 2013-11 are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The adoption of this update did not have a material effect on the Company’s unaudited condensed consolidated financial statements.

Recent Accounting Pronouncements

Recent Accounting Pronouncements

In February 2015, the FASB issued ASU 2015-02 Consolidations (Topic 810) Amendments to the Consolidation Analysis. ASU 2015-02 simplifies consolidation accounting for VIEs by placing more emphasis on the risk of loss and simplifying the application of related party guidance when determining whether a controlling financial interest in a VIE exists. ASU 2015-02 also simplifies consolidation analysis for public and private companies in several industries that typically make use of limited partnerships. ASU 2015-02 is effective for years beginning after December 15, 2015 and early adoption is permitted. The adoption of ASU 2015-02 is not expected to have a material effect on the Company’s unaudited condensed consolidated financial statements.

Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the American Institute of Certified Public Accountants, and the SEC did not or are not believed by management to have a material impact on the Company’s present or future unaudited condensed consolidated financial statements.

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Period Type: duration

X

- Definition
Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 275

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=51801978&loc=d3e6061-108592

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 275

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=51801978&loc=d3e6143-108592

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 275

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=51801978&loc=d3e6132-108592

+ Details

Name: us-gaap_UseOfEstimates

Namespace Prefix: us-gaap_

Data Type: nonnum:textBlockItemType

Balance Type: na

Period Type: duration

Commitments (Details Textual)	1 Months Ended			3 Months Ended
Commitments (Details Textual)	Apr. 30, 2013 USD ($)	Dec. 31, 2012 USD ($) ft²	May. 27, 2011 USD ($)	Jun. 30, 2015 USD ($)	Jun. 30, 2014 USD ($)
Commitments (Textual)
Operating lease expiration date				Expire on various dates through 2016.
Area of office space \| ft²		10,000
Lease deposits		$ 192,000
Description of leasing payments		Under terms of the lease, the Company paid approximately $192,000 in lease deposits and is committed to lease and management fee payments of approximately $46,647 per month for 29 months.
Lease expiration date				Mar. 31, 2015
True Technology [Member]
Commitments (Textual)
Internet service fees	$ 3,868		$ 12,894	$ 11,610	$ 11,609
Renewal term			2 years
Monthly payment			$ 3,868
Lease expiration date			Mar. 31, 2017

Loan receivable from Global Long (Details)	Jun. 30, 2015 USD ($)	Apr. 03, 2015 HKD
Loan receivable from Global Long (Textual)
Loan receivable from Global Long	$ 773,970
Global Long Inc. Limited [Member]
Loan receivable from Global Long (Textual)
Loan receivable from Global Long \| HKD		HKD 6,000,000
Interest rate on loan		6.00%

Income Taxes (Details Textual) - USD ($)	3 Months Ended
Income Taxes (Details Textual) - USD ($)	Jun. 30, 2015	Mar. 31, 2015
Income Tax (Textual)
Profit tax at a statutory rate	16.50%
Operating loss carryforwards	$ 295,000
Operating loss carryforwards, Expiration date	Mar. 31, 2035
Valuation allowance	$ 102,000
Deferred income taxes	$ 13,174	$ 10,522

Customer Deposits (Details) - USD ($)	Jun. 30, 2015	Mar. 31, 2015
Customer Deposits (Textual)
Customer deposits	$ 137,824	$ 92,613

Summary of Significant Accounting Policies (Details)	3 Months Ended
Summary of Significant Accounting Policies (Details)	Jun. 30, 2015
Office equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	P5Y
Furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	P5Y
Computer equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	P5Y

Nature of Operations and Basis of Presentation (Details)	3 Months Ended
	Jun. 30, 2015
Nature of Operations and Basis of Presentation (Textual)
Entity Incorporation, Date of Incorporation	Jan. 28, 2013
Ownership description	Company's shareholders exchanged 100% of their shares for 100% of the shares of Man Loong Bullion Company Limited ("Man Loong") a company which was incorporated in Hong Kong in 1974, and in 2007, was re-registered under Hong Kong law as a limited liability company. Upon completion of this transaction, Man Loong became a 100% owned subsidiary of eBullion.

Related Party Transactions and Balances (Details) - USD ($)	1 Months Ended		3 Months Ended
	Apr. 30, 2013	May. 27, 2011	Jun. 30, 2015	Jun. 30, 2014
True Technology [Member]
Related Party Transactions and Balances (Textual)
Related party internet service fees	$ 3,868	$ 12,894	$ 11,610	$ 11,609
Director [Member]
Related Party Transactions and Balances (Textual)
Salaries and director compensation			$ 7,740	$ 11,609

Deposits and Prepaid Expenses (Details) - USD ($)	Jun. 30, 2015	Mar. 31, 2015
Current
Prepaid rent and occupancy expenses	$ 275,737	$ 52,452
Noncurrent
Rent and occupancy deposits		223,470
Total deposits and prepaid expenses	$ 275,737	$ 275,922

Income Taxes (Details 1) - USD ($)	3 Months Ended
Income Taxes (Details 1) - USD ($)	Jun. 30, 2015	Jun. 30, 2014
Current:
United States
Hong Kong	$ 4,180	$ 21,793
Total current provision	$ 4,180	$ 21,793
Deferred:
United States
Hong Kong	$ (2,650)	$ (2,593)
Total deferred benefit	(2,650)	(2,593)
Total income tax provision	$ 1,530	$ 19,200

Commitments (Details)	Jun. 30, 2015 USD ($)
Years ending March 31
2016	$ 287,477
2017	34,807
Future annual minimum lease payments	$ 322,283

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($)	3 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
OPERATING ACTIVITIES:
Net income	$ 2,047	$ 33,003
Adjustments to reconcile net income to net cash used in operating activities
Depreciation and amortization	20,171	20,169
Changes in operating assets and liabilities:
Commissions receivable	(292,932)	(280,111)
Deposits and prepaid expenses	258	6,987
Accounts payable and accrued liabilities	(15,962)	18,615
Customer deposits	45,190	37,101
Income taxes payable	4,180	21,793
Deferred income taxes	(2,650)	(2,593)
Net cash used in operating activities	(239,698)	$ (145,036)
INVESTING ACTIVITIES:
Loan receivable from Global Long	(774,020)
Loan receivable from eBullion Trade		$ 997,604
Net cash provided by (used in) investing activities	(774,020)	997,604
NET INCREASE (DECREASE) IN CASH	(1,013,718)	852,568
EFFECT OF EXCHANGE RATE CHANGES ON CASH	655	622
Cash, beginning of period	2,513,423	808,039
Cash, end of period	$ 1,500,360	$ 1,661,229
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Cash paid during the period for income taxes

Equipment (Details) - USD ($)	Jun. 30, 2015	Mar. 31, 2015
Property, Plant and Equipment [Line Items]
Equipment, gross	$ 403,399	$ 403,220
Less: Accumulated depreciation	(198,302)	(178,089)
Equipment, net	205,097	225,131
Office equipment [Member]
Property, Plant and Equipment [Line Items]
Equipment, gross	305,694	305,557
Computer equipment [Member]
Property, Plant and Equipment [Line Items]
Equipment, gross	41,564	41,546
Furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Equipment, gross	$ 56,141	$ 56,117

Equipment (Details Textual) - USD ($)	3 Months Ended
Equipment (Details Textual) - USD ($)	Jun. 30, 2015	Jun. 30, 2014
Equipment (Textual)
Depreciation expense	$ 20,171	$ 20,169

Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Jun. 30, 2015	Aug. 11, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	eBullion, Inc.
Entity Central Index Key	0001573766
Amendment Flag	false
Document Type	10-Q
Document Period End Date	Jun. 30, 2015
Current Fiscal Year End Date	--03-31
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	Q1
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		512,600,000

Loan Receivable from eBullion Trade (Details)	1 Months Ended
Loan Receivable from eBullion Trade (Details)	Apr. 30, 2014	Jul. 31, 2013 USD ($)	Jun. 30, 2015 USD ($)	Mar. 31, 2015 USD ($)	Jul. 31, 2013 CNY (¥)
Loan receivable from eBullion Trade (Textual)
Loan receivable from eBullion trade			$ 773,970
eBullion Trade [Member]
Loan receivable from eBullion Trade (Textual)
Loan receivable from eBullion trade		$ 997,049			¥ 6,100,000
Maturity date of loan	May 02, 2014	Apr. 17, 2014
Term of loan		Under terms of the loan, in the event that eBullion Trade's GPME application was approved, it had the option to repay the loan in cash or by transferring 100% of its outstanding stock to Man Loong.

Income Taxes (Details 2) - USD ($)	3 Months Ended
Income Taxes (Details 2) - USD ($)	Jun. 30, 2015	Jun. 30, 2014
Income Taxes [Abstract]
Income tax provision at the U.S. statutory tax rate	$ 537	$ 8,051
Valuation allowance on U.S. net operating loss	1,447	11,531
Impact of foreign operations	(2,314)	(4,356)
Other	1,860	3,974
Total income tax provision	$ 1,530	$ 19,200

General and Administrative Expenses (Details) - USD ($)	3 Months Ended
General and Administrative Expenses (Details) - USD ($)	Jun. 30, 2015	Jun. 30, 2014
General and Administrative Expenses [Abstract]
Marketing expenses	$ 87,350	$ 80,946
Trading platform rent	44,281	46,347
Transportation	17,348	17,318
Internet	4,454	5,930
Travel and entertainment	3,151	3,741
Computers and software	7,795	14,332
Legal and professional	26,266	78,233
Licenses	1,896	730
Occupancy	149,540	147,547
Advertising	$ 1,878	2,634
Other taxes		1,050
Other	$ 19,270	33,510
Total general and administrative expenses	$ 363,229	$ 432,318