btim_10q.htm

0001640334-19-001824.txt : 20190911 0001640334-19-001824.hdr.sgml : 20190911 20190911172913 ACCESSION NUMBER: 0001640334-19-001824 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 36 CONFORMED PERIOD OF REPORT: 20190228 FILED AS OF DATE: 20190911 DATE AS OF CHANGE: 20190911 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Emerald Data Inc CENTRAL INDEX KEY: 0001622231 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-FURNITURE & HOME FURNISHINGS [5020] IRS NUMBER: 352513795 STATE OF INCORPORATION: NV FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-200629 FILM NUMBER: 191089088 BUSINESS ADDRESS: STREET 1: AIA TOWER, LEVEL 20 STREET 2: 251A-301 AVENIDA COMERCIAL DE MACAU CITY: MACAU STATE: N5 ZIP: 00000 BUSINESS PHONE: 853 8249 2333 MAIL ADDRESS: STREET 1: AIA TOWER, LEVEL 20 STREET 2: 251A-301 AVENIDA COMERCIAL DE MACAU CITY: MACAU STATE: N5 ZIP: 00000 10-Q 1 btim_10q.htm FORM 10-Q btim_10q.htm

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 10-Q

x Quarterly Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the quarterly period ended February 28, 2019

o 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 333-200629

BOATIM INC.

Formerly known as Emerald Data, Inc.

(Exact name of small business issuer as specified in its charter)

Nevada

7370

35-2513795

State or other jurisdiction

of incorporation or organization

Primary Standard Industrial

Classification Number

IRS Employer

Identification Number

7950 NW 53rd Street, Suite 337, Miami, FL 33166.

Tel: +1 (305) 239-9993

(Address and telephone number of principal executive offices)

____________________________________________________

(Former name, former address and former fiscal year, if changed since last report)

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 x No ¨

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 x 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. (Check one):

Large accelerated filer	¨	Non-accelerated filer	¨
Large accelerated filer	¨	Smaller reporting company	x
		Emerging growth company	x

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ¨

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

State the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date: 151,500,000 common shares issued and outstanding as of September 10, 2019.

BOATIM INC.

Formerly known as Emerald Data, Inc.

QUARTERLY REPORT ON FORM 10-Q

TABLE OF CONTENTS

		Page
PART I FINANCIAL INFORMATION:

Item 1.	Financial Statements (Unaudited)	3
	Balance Sheets as of February 28, 2019 (Unaudited) and August 31, 2018	4
	Statements of Operations for the Three and Six Months Ended February 28, 2019 and 2018 (unaudited)	5
	Statement of Stockholder Deficit for the Six Months Ended February 28, 2019 and 2018 (unaudited)	6
	Statements of Cash Flows for the Six Months Ended February 28, 2019 and 2018 (unaudited)	7
	Notes to the Unaudited Financial Statements	8

Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	11
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	12
Item 4.	Controls and Procedures	12

PART II OTHER INFORMATION:

Item 1.	Legal Proceedings	13
Item 1A.	Risk Factors	13
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	13
Item 3.	Defaults Upon Senior Securities	13
Item 4.	Submission of Matters to a Vote of Securities Holders	13
Item 5.	Other Information	13
Item 6.	Exhibits	14
	Signatures	15

PART 1 – FINANCIAL INFORMATION

Item 1. Financial Statements

The accompanying interim financial statements of BOATIM Inc. formerly known as Emerald Data, Inc. (“the Company”, “we”, “us” or “our”), have been prepared without audit pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with United States generally accepted principles have been condensed or omitted pursuant to such rules and regulations.

The interim financial statements should be read in conjunction with the company’s latest annual financial statements.

In the opinion of management, the financial statements contain all material adjustments, consisting only of normal adjustments considered necessary to present fairly the financial condition, results of operations, and cash flows of the Company for the interim periods presented.

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BOATIM INC.

Formerly known as Emerald Data, Inc.

BALANCE SHEETS

	February 28, 2019			August 31, 2018
	(Unaudited)
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	468		$	468
Total current assets		468			468


Capitalized Software Costs		2,508			-
Total other assets		2,508			-

TOTAL ASSETS	$	2,976		$	468

LIABILITIES AND STOCKHOLDERS’ DEFICIT

CURRENT LIABILITIES:
Accounts Payable and Accrued Liabilities	$	7,904		$	7,302
Related party loan		91,749			77,465
Related party loan - acquisition		500,000			-
Total liabilities		599,653			84,767

Commitments and Contingencies		-			-

STOCKHOLDERS’ DEFICIT
Common stock, par value $0.001 per share; 500,000,000 shares authorized; 151,500,000 shares issued and outstanding, as of February 28, 2019 and August 31, 2018, respectively		151,500			151,500
Additional paid in capital		(504,425	)		(4,425	)
Accumulated deficit		(243,752	)		(231,374	)
Total stockholders' deficit		(596,677	)		(84,299	)

TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	2,976		$	468

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

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BOATIM INC.

Formerly known as Emerald Data, Inc.

STATEMENTS OF OPERATIONS

(Unaudited)

	For the three months ended						For the six months ended
	February 28,						February 28,
	2019			2018			2019			2018
Operating expenses
General and Administrative		8,251			20,455			12,378			44,156
Total operating expense		8,251			20,455			12,378			44,156

Loss from operations		(8,251	)		(20,455	)		(12,378	)		(44,156	)

Net loss	$	(8,251	)	$	(20,455	)	$	(12,378	)	$	(44,156	)
Net loss per common share – basic and diluted	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)
Weighted average common shares outstanding – basic and diluted		151,500,000			151,500,000			151,500,000			151,500,000

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

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BOATIM INC.

Formerly known as Emerald Data, Inc.

STATEMENTS OF STOCKHOLDERS DEFICIT

FOR THE SIX MONTHS ENDED FEBRUARY 28, 2019 AND FEBRUARY 28, 2018

(Unaudited)

	Common Stock: Shares		Common Stock: Amount		Capital Deficiency			Accumulated Deficit			Totals
Balance -August 31, 2017		151,500,000	$	151,500	$	(4,425	)	$	(153,525	)		(6,450	)

Net Loss for the period									(23,701	)		(23,701	)
Balance – November 30, 2017		151,500,000	$	151,500	$	(4,425	)	$	(177,226	)	$	(30,151	)

Net loss for the period		-		-		-			(20,455	)		(20,455	)
Balance February 28, 2018		151,500,000	$	151,500	$	(4,425	)	$	(197,681	)		(50,606	)

	Common Stock: Shares		Common Stock: Amount		Capital Deficiency			Accumulated Deficit			Totals
Balance – August 31, 2018		151,500,000	$	151,500	$	(4,425	)	$	(231,374	)	$	(84,299	)

Net loss for the period									(4,127	)		(4,127	)
Balance – November 30, 2018		151,500,000	$	151,500	$	(4,425	)	$	(235,501	)	$	(88,426	)

Acquisition of asset under common control						(500,000	)		-			(500,000	)
Net loss for the period		-		-		-			(8,251	)		(8,251	)
Balance February 28, 2019		151,500,000	$	151,500	$	(504,425	)	$	(243,752	)	$	(596,677	)

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BOATIM INC.

Formerly known as Emerald Data, Inc.

STATEMENTS OF CASH FLOWS

(Unaudited)

	For the six months ended February,
	2019			2018
OPERATING ACTIVITIES:
Net loss	$	(12,378	)	$	(44,156	)
Adjustments to reconcile net loss to net cash provided by operating activities:
Changes in net assets and liabilities -
Accounts payable and accrued expenses		602			-
Other payables – related parties		14,284			44,156
NET CASH PROVIDED BY OPERATING ACTIVITIES		2,508			-

INVESTING ACTIVITIES:
Capitalized Software development costs		(2,508	)		-
NET CASH USED IN INVESTING ACTIVITIES		(2,508	)		-

NET DECREASE) IN CASH		-			-

CASH – BEGINNING OF PERIOD		468			468
CASH – END OF PERIOD	$	468		$	468

SUPPLEMENTAL CASHFLOW INFORMATION:
Cash paid for:
Income tax	$	-		$	-
Interest	$	-		$	-

Non-cash investing and financing activities:
Due to related party for acquisition of intangible asset	$	500,000		$	-

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

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BOATIM, INC.

Formerly known as Emerald Data, Inc.

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS

FEBRUARY 28, 2019

(Unaudited)

NOTE 1 – ORGANIZATION AND NATURE OF BUSINESS

Emerald Data Inc. (the “Company”) is a for profit corporation established under the corporate laws of the State of Nevada on August 15, 2014. On January 24, 2019 the Company´s board and shareholders passed a motion to change the Company name to “BOATIM INC.” Its fiscal year end is August 31.

On January 24, 2019, the shareholders of the Company have resolved that the business address be changed with immediate effective to 7950 NW 53rd Street, Suite 337, Miami, FL 33166.

Originally in the business of producing and distributing furniture, the business was changed to online food blogging as a promotion channel for restaurants, bars and fine dining. Additionally, we have already expanded into the boating industry by acquiring and further developing the BOATIM trading platform.

The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The Financial Statements and related disclosures as of August 31, 2018 are audited pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”). Unless the context otherwise requires, all references to “Emerald,” “we,” “us,” “our” or the “Company” are to Emerald Data Inc.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying unaudited interim financial statements have been prepared in accordance with generally accepted accounting principles for financial information and with the instructions to Form 10-Q. They do not include all information and footnotes required by United States generally accepted accounting principles for complete financial statements. However, except as disclosed herein, there has been no material changes in the information disclosed in the notes to the financial statements for the year ended August 31, 2018 included in the Company’s Form 10-K filed with the Securities and Exchange Commission. The unaudited interim financial statements should be read in conjunction with those financial statements included in the Form 10-K. In the opinion of Management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the six months ended February 28, 2019 are not necessarily indicative of the results that may be expected for the year ending August 31, 2019.

Computer Software Development Costs

Computer software development costs related to software developed for internal use falls under the accounting guidance of ASC Topic 350-40, Intangibles Goodwill and Other–Internal Use Software, in which computer software costs are expensed as incurred during the preliminary project stage and capitalization begins in the application development stage once the capitalization criteria are met. Costs associated with post implementation activities are expensed as incurred. Costs capitalized during the application development stage include external direct costs of materials and services consumed in developing or obtaining internal-use software. The Company capitalized a total of $2,508 and $0 in software development costs as of February 28, 2019 and August 31, 2019, respectively.

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Use of Estimates

The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. The management makes its best estimate of the outcome for these items based on information available when the financial statements are prepared. Actual results could differ from those estimates.

Recent Accounting Pronouncement

In February 2016, the FASB issued an accounting standards update for leases. The ASU introduces a lessee model that brings most leases on the balance sheet. The new standard also aligns many of the underlying principles of the new lessor model with those in the current accounting guidance as well as the FASB's new revenue recognition standard. However, the ASU eliminates the use of bright-line tests in determining lease classification as required in the current guidance. The ASU also requires additional qualitative disclosures along with specific quantitative disclosures to better enable users of financial statements to assess the amount, timing, and uncertainty of cash flows arising from leases. The pronouncement is effective for annual reporting periods beginning after December 15, 2018, using a modified retrospective approach. The Company is still evaluating the impact that the new accounting guidance will have on its financial statements and related disclosures and has not yet determined the method by which it will adopt the standard.

NOTE 3 – GOING CONCERN

The accompanying financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern. However, the Company had no revenues for the six months ended February 28, 2019 and incurred recurring losses. In addition, the Company had a negative working capital for the six months ended February 28, 2019, and has not completed its efforts to establish a stable source of revenues sufficient to cover operating costs over an extended period of time. Therefore, there is substantial doubt about the Company’s ability to continue as a going concern.

Management anticipates that the Company will be dependent, for the near future, on borrowings from related party to fund operating expenses. In light of management’s efforts, there are no assurances that the Company will be successful in any of its endeavors or become financially viable and continue as a going concern. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

NOTE 4 – RELATED PARTY TRANSACTIONS

Mr. Robert Glass, a lawyer, and Mrs. Gabbie Cheung, an accountant, are providing services free of charge from time to time, such services involving advice on accounting matters and processing of information for reporting services. Mrs. Cheung did not provide accounting services during the second quarter ended February 28, 2019.

The Chief Technology Officer of the Company, Mr. Patrick Heneise is also the owner of Heneise Consulting. Heneise Consulting has provided software development and maintenance services for the Company’s Boatim Software platform.

The director of the Company provides office space and services free of charge. As of February 28, 2019 the Company owed a total of $91,749 to related parties. Related party loans consists of $81,290 owed to Mr. Veng Kun LUN ($77,465 as of August 31, 2018) and $10,489 due to Cayo Ventures GmbH for payment related to software development., accounting and legal fees. These loans are non-interest bearing and due on demand.

During the six months ended February 28, 2019, the Company’s majority shareholder, Mr. Yves Toelderer, issued a note in the amount of $500,000 to Boatim, Inc for the purchase of the Boatim software platform, see Note 5. The note is due 12 month from the date of the agreement and bears no interest.

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NOTE 5 – ACQUISITION OF SOFTWARE FROM RELATED PARTY

On January 23, 2019, the Company acquired the unfinished software code of the Boatim online trading platform from Cayo Ventures GmbH for $500,000. The software code as such had never been operated in a live environment nor was it complete at the time of acquisition. The net carrying value of the software on the date of acquisition is $0 on Cayo Venture GmbH’s books.

We have determined that the software code acquired is incomplete in its current (restricted) features and capabilities and as such is subject to further development. In order for the code to be useful for producing any output integration of the acquired code into a multitude of supporting (API-connected) further software components (“modules”) is necessary, the development and connecting of which to the acquired code is subject to our ongoing further software developments. During the period ended February 28, 2019, a total of $2,508 in software development costs has been capitalized since the acquisition. According to above referenced guidance, if the functionality of a module is entirely dependent on the completion of other modules, amortization of that module shall begin when both that module and the other modules upon which it is functionally dependent are ready for their intended use. In compliance therewith we have not made provisions for amortization of the capitalized software development costs yet. We anticipate that the completion of these modules would occur during the fourth quarter ended 2019 and the useful life will be 3 years.

The total purchase price of $500,000 was recorded as related party loan to the Company from Cayo Ventures GmbH on a carryover basis through common control. The note is non-interest bearing and is due 12 months from the date the agreement. The asset purchase value price of $500,000, for the Boatim, Inc software platform was recorded in additional paid in capital.

NOTE 6 – CAPITAL STOCK

Following a 1:30 forward split implemented in September 2017, the Company has a total of 151,500,000 shares issued and outstanding. There were no stock splits implemented in the reporting period.

On January 23, 2019 the Company´s board and shareholders passed a motion that a 1:3 reverse split of the Company´s common stock should be performed and that the Company name be changed to “BOATIM INC.” As of the date of this report, the reverse stock split has not been made effective.

NOTE 7 – SUBSEQUENT EVENTS

On December 6, 2018, New Million Global Holdings Limited sold 98,300,000 of its shares of common stocks to Mr. Yves Toelderer, who pays $250,000.00 in total, $50,000.00 in cash and $200,000.00 by means of a promissory note. On September 06, 2019 the shares represent 64.88% ownership of the Company were effectively transfered to Yves Toelderer.

On January 23, 2019 the Company´s board and shareholders passed a motion that a 1:3 reverse stock split of the Company´s common stock should be performed and that the Company name be changed to “BOATIM INC.”

While the name change and the appointment of the additional directors have already been approved by the board on January 23, 2019 and implemented, the reverse split has not been effectuated at the time of this document due to formal reasons, specifically managements desire to have all of their outstanding SEC filings completed.

In a special shareholder meeting on April 29, 2019 the shareholders voted to appoint Mr. Tippner as new CEO of BOATIM Inc. and Mr. Toelderer withdrew from the board.

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ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Forward looking statement notice

Statements made in this Form 10-Q that are not historical or current facts are “forward-looking statements” made pursuant to the safe harbor provisions of Section 27A of the Securities Act of 1933 (the “Act”) and Section 21E of the Securities Exchange Act of 1934. These statements often can be identified by the use of terms such as “may,” “will,” “expect,” “believe,” “anticipate,” “estimate,” “approximate” or “continue,” or the negative thereof. We intend that such forward-looking statements be subject to the safe harbors for such statements. We wish to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. Any forward-looking statements represent management’s best judgment as to what may occur in the future. However, forward-looking statements are subject to risks, uncertainties and important factors beyond our control that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect the occurrence of anticipated or unanticipated events.

Financial information contained in this quarterly report and in our unaudited interim financial statements is stated in United States dollars and are prepared in accordance with United States generally accepted accounting principles.

General

Emerald Data Inc. formerly known as Emerald Data, Inc. (the “Company”) is a for profit corporation established under the corporate laws of the State of Nevada on August 15, 2014. On January 24, 2019 the Company´s board and shareholders passed a motion to changed Company name to “BOATIM INC.” Its fiscal year end is August 31.

Results of operations

The following comparative analysis on results of operations was based primarily on the comparative financial statements, footnotes and related information for the periods identified below and should be read in conjunction with the financial statements and the notes to those statements that are included elsewhere in this report.

Results of Operations for the Three Months Ended February 28, 2019 and February 28, 2018

Operating expenses

General and administrative expenses were $8,251 for the three months ended February 28, 2019, compared to $20,455 for the three months ended February 28, 2018, a decrease of $12,204. The decrease is due to reduced operating expenses on the food blogging business due to necessary concentration of resources on reporting and administrative tasks preceding the acquisition of the BOATIM platform.

Net Loss

Net loss for the three months ended February 28, 2019 was $8,251 compared to $20,455 for the three months ended February 28, 2018 due to the reasons discussed in sub-section “Operating expenses” above.

Results of Operations for the Six Months Ended February 28, 2019 and February 28, 2018

Operating expenses

General and administrative expenses were $12,378 for the six months ended February 28, 2019, compared to $44,156 for the six months ended February 28, 2018, a decrease of $31,778. The decrease is due to reduced operating expenses on the food blogging business due to necessary concentration of resources on reporting and administrative tasks preceding the acquisition of the BOATIM platform.

Net Loss

Net loss for the six months ended February 28, 2019 was $12,378 compared to $44,156 for the six months ended February 28, 2018 due to the reasons discussed in sub-section “Operating expenses” above.

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Liquidity and capital resources

As of February 28, 2019, we had $468 in cash and there were outstanding liabilities of $599,653 (cash of $468 and liabilities of $84,767 on August 31, 2018, respectively). The stockholders’ deficit was $596,677 as of February 28, 2019 and $84,299 as of August 31, 2018.

There was $2,508 provided by operations during the Six Months ended February 28, 2019 ($0 net cash provided through operating activities during the Six Months period ended February 28, 2018, respectively), and $2,508 used in investing activities during the Six Months ended February 28, 2019 ($0 up to February 28, 2018). This resulted in no changes in net cash during the Six Months ended February 28, 2019 or in the Six Months ended February 28, 2018, respectively).

Our director has verbally agreed to continue to loan the company funds for operating expenses in a limited scenario, but he has no legal obligation to do so.

There is limited historical financial information about us upon which to base an evaluation of our performance. We have meaningfully commenced business operations based upon the amount of revenue we have been able to generate. We are in start-up stage of operations. We cannot guarantee we will be successful in our business operations. Our business is subject to risks inherent in the establishment of a new business enterprise, including limited capital resources and possible cost overruns due to price and cost increases in services and products. We have no assurance that future financing will be available to us on acceptable terms. If financing is not available on satisfactory terms, we may be unable to continue, develop or expand our operations. Equity financing could result in additional dilution to existing shareholders.

Off-balance sheet arrangements

We have no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

This item is not applicable as we are currently considered a smaller reporting company.

ITEM 4. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

Our CEO and CFO, have evaluated the effectiveness of our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act) as of the end of the period covered by this document. Based on the evaluation, they have concluded that our disclosure controls and procedures are not effective in timely alerting them to material information relating to us that is required to be included in our periodic SEC filings and ensuring that information required to be disclosed by us in the reports we file or submit under the Act is accumulated and communicated to our management, including our chief financial officer, or person performing similar functions, as appropriate to allow timely decisions regarding required disclosure. Our disclosure controls and procedures were not effective as of February 28, 2019 due to the material weaknesses as disclosed in the Company’s Annual Report on Form 10-K filed with the SEC.

Changes in Internal Control over Financial Reporting

Such officers also confirmed that there was no change in our internal control over financial reporting during the Six Months ended February 28, 2019 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

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PART II. OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

We know of no material, existing or pending legal proceedings against our Company, nor are we involved as a plaintiff in any material proceeding or pending litigation. There are no proceedings in which any of our directors, officers or affiliates, or any registered or beneficial shareholder, is an adverse party or has a material interest adverse to our interest.

ITEM 1A. RISK FACTORS

We are a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information required under this item.

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

None

ITEM 3. DEFAULTS UPON SENIOR SECURITES

None

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITIES HOLDERS

None

ITEM 5. OTHER INFORMATION

None

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ITEM 6. EXHIBITS

The following exhibits are included as part of this report by reference:

31.1		Certification of Chief Executive Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).

31.2		Certification of Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).

32.1		Certifications pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002.

32.2		Certifications pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002.

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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.

	Emerald Data Inc.
	Registrant

Date: September 11, 2019	By:	/s/ Wolfgang Tippner
		Wolfgang Tippner
		(Chief Executive Officer)

Date: September 11, 2019	By:	/s/ Mario Beckles

		Chief Financial Officer

EX-31.1 2 btim_ex311.htm CERTIFICATION btim_ex311.htm

EXHIBIT 31.1

CERTIFICATION

I, Wolfgang Tippner, certify that:

1.	I have reviewed this report on Form 10-Q.

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 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: September 11, 2019	By:	/s/ Wolfgang Tippner
		Wolfgang Tippner
		Chief Executive Officer

EX-31.2 3 btim_ex312.htm CERTIFICATION btim_ex312.htm

EXHIBIT 31.2

CERTIFICATION

I, __________, certify that:

1.	I have reviewed this report on Form 10-Q.

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 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: September 11, 2019	By:	/s/Mario A. Beckles

		Chief Financial Officer

EX-32.1 4 btim_ex321.htm CERTIFICATION btim_ex321.htm

EXHIBIT 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

In connection with the Quarterly Report of Emerald Data Inc. (the “Company”) on Form 10-Q for the period ending February 28, 2019 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Wolfgang Tippner, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that:

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

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

IN WITNESS WHEREOF, the undersigned has executed this certification.

Date. September 11, 2019	By:	/s/ Wolfgang Tippner
		Wolfgang Tippner
		Chief Executive Officer

EX-32.2 5 btim_ex322.htm CERTIFICATION btim_ex322.htm

EXHIBIT 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

In connection with the Quarterly Report of Emerald Data Inc. (the “Company”) on Form 10-Q for the period ending February 28, 2019 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Mario Beckles, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that:

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

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

IN WITNESS WHEREOF, the undersigned has executed this certification.

Date September 11, 2019	By:	/s/Mario A. Beckles

		Chief Financial Officer

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<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;">Emerald Data Inc. (the Company) is a for profit corporation established under the corporate laws of the State of Nevada on August 15, 2014. On January 24, 2019 the Company´s board and shareholders passed a motion to change the Company name to BOATIM INC. Its fiscal year end is August 31. On January 24, 2019, the shareholders of the Company have resolved that the business address be changed with immediate effective to 7950 NW 53rd Street, Suite 337, Miami, FL 33166. Originally in the business of producing and distributing furniture, the business was changed to online food blogging as a promotion channel for restaurants, bars and fine dining. Additionally, we have already expanded into the boating industry by acquiring and further developing the BOATIM trading platform. The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The Financial Statements and related disclosures as of August 31, 2018 are audited pursuant to the rules and regulations of the United States Securities and Exchange Commission (SEC). Unless the context otherwise requires, all references to Emerald, we, us, our or the Company are to Emerald Data Inc.</div>

<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;">Basis of Presentation The accompanying unaudited interim financial statements have been prepared in accordance with generally accepted accounting principles for financial information and with the instructions to Form 10-Q. They do not include all information and footnotes required by United States generally accepted accounting principles for complete financial statements. However, except as disclosed herein, there has been no material changes in the information disclosed in the notes to the financial statements for the year ended August 31, 2018 included in the Companys Form 10-K filed with the Securities and Exchange Commission. The unaudited interim financial statements should be read in conjunction with those financial statements included in the Form 10-K. In the opinion of Management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the six months ended February 28, 2019 are not necessarily indicative of the results that may be expected for the year ending August 31, 2019. Computer Software Development Costs Computer software development costs related to software developed for internal use falls under the accounting guidance of ASC Topic 350-40, Intangibles Goodwill and OtherInternal Use Software, in which computer software costs are expensed as incurred during the preliminary project stage and capitalization begins in the application development stage once the capitalization criteria are met. Costs associated with post implementation activities are expensed as incurred. Costs capitalized during the application development stage include external direct costs of materials and services consumed in developing or obtaining internal-use software. The Company capitalized a total of $2,508 and $0 in software development costs as of February 28, 2019 and August 31, 2019, respectively.  Use of Estimates The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. The management makes its best estimate of the outcome for these items based on information available when the financial statements are prepared. Actual results could differ from those estimates. Recent Accounting Pronouncement  In February 2016, the FASB issued an accounting standards update for leases. The ASU introduces a lessee model that brings most leases on the balance sheet. The new standard also aligns many of the underlying principles of the new lessor model with those in the current accounting guidance as well as the FASB's new revenue recognition standard. However, the ASU eliminates the use of bright-line tests in determining lease classification as required in the current guidance. The ASU also requires additional qualitative disclosures along with specific quantitative disclosures to better enable users of financial statements to assess the amount, timing, and uncertainty of cash flows arising from leases. The pronouncement is effective for annual reporting periods beginning after December 15, 2018, using a modified retrospective approach. The Company is still evaluating the impact that the new accounting guidance will have on its financial statements and related disclosures and has not yet determined the method by which it will adopt the standard. </div>

<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;">The accompanying financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern. However, the Company had no revenues for the six months ended February 28, 2019 and incurred recurring losses. In addition, the Company had a negative working capital for the six months ended February 28, 2019, and has not completed its efforts to establish a stable source of revenues sufficient to cover operating costs over an extended period of time. Therefore, there is substantial doubt about the Companys ability to continue as a going concern. Management anticipates that the Company will be dependent, for the near future, on borrowings from related party to fund operating expenses. In light of managements efforts, there are no assurances that the Company will be successful in any of its endeavors or become financially viable and continue as a going concern. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.</div>

<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"> Mr. Robert Glass, a lawyer, and Mrs. Gabbie Cheung, an accountant, are providing services free of charge from time to time, such services involving advice on accounting matters and processing of information for reporting services. Mrs. Cheung did not provide accounting services during the second quarter ended February 28, 2019. The Chief Technology Officer of the Company, Mr. Patrick Heneise is also the owner of Heneise Consulting. Heneise Consulting has provided software development and maintenance services for the Companys Boatim Software platform. The director of the Company provides office space and services free of charge. As of February 28, 2019 the Company owed a total of $91,749 to related parties. Related party loans consists of $81,290 owed to Mr. Veng Kun LUN ($77,465 as of August 31, 2018) and $10,489 due to Cayo Ventures GmbH for payment related to software development., accounting and legal fees. These loans are non-interest bearing and due on demand. During the six months ended February 28, 2019, the Companys majority shareholder, Mr. Yves Toelderer, issued a note in the amount of $500,000 to Boatim, Inc for the purchase of the Boatim software platform, see Note 5. The note is due 12 month from the date of the agreement and bears no interest.</div>

<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"> On January 23, 2019, the Company acquired the unfinished software code of the Boatim online trading platform from Cayo Ventures GmbH for $500,000. The software code as such had never been operated in a live environment nor was it complete at the time of acquisition. The net carrying value of the software on the date of acquisition is $0 on Cayo Venture GmbHs books. We have determined that the software code acquired is incomplete in its current (restricted) features and capabilities and as such is subject to further development. In order for the code to be useful for producing any output integration of the acquired code into a multitude of supporting (API-connected) further software components (modules) is necessary, the development and connecting of which to the acquired code is subject to our ongoing further software developments. During the period ended February 28, 2019, a total of $2,508 in software development costs has been capitalized since the acquisition. According to above referenced guidance, if the functionality of a module is entirely dependent on the completion of other modules, amortization of that module shall begin when both that module and the other modules upon which it is functionally dependent are ready for their intended use. In compliance therewith we have not made provisions for amortization of the capitalized software development costs yet. We anticipate that the completion of these modules would occur during the fourth quarter ended 2019 and the useful life will be 3 years.  The total purchase price of $500,000 was recorded as related party loan to the Company from Cayo Ventures GmbH on a carryover basis through common control. The note is non-interest bearing and is due 12 months from the date the agreement. The asset purchase value price of $500,000, for the Boatim, Inc software platform was recorded in additional paid in capital. </div>

<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;">Following a 1:30 forward split implemented in September 2017, the Company has a total of 151,500,000 shares issued and outstanding. There were no stock splits implemented in the reporting period.  On January 23, 2019 the Company´s board and shareholders passed a motion that a 1:3 reverse split of the Company´s common stock should be performed and that the Company name be changed to BOATIM INC. As of the date of this report, the reverse stock split has not been made effective. </div>

<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;">On December 6, 2018, New Million Global Holdings Limited sold 98,300,000 of its shares of common stocks to Mr. Yves Toelderer, who pays $250,000.00 in total, $50,000.00 in cash and $200,000.00 by means of a promissory note. On September 06, 2019 the shares represent 64.88% ownership of the Company were effectively transfered to Yves Toelderer. On January 23, 2019 the Company´s board and shareholders passed a motion that a 1:3 reverse stock split of the Company´s common stock should be performed and that the Company name be changed to BOATIM INC. While the name change and the appointment of the additional directors have already been approved by the board on January 23, 2019 and implemented, the reverse split has not been effectuated at the time of this document due to formal reasons, specifically managements desire to have all of their outstanding SEC filings completed. In a special shareholder meeting on April 29, 2019 the shareholders voted to appoint Mr. Tippner as new CEO of BOATIM Inc. and Mr. Toelderer withdrew from the board.</div>

<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"> Computer software development costs related to software developed for internal use falls under the accounting guidance of ASC Topic 350-40, Intangibles Goodwill and OtherInternal Use Software, in which computer software costs are expensed as incurred during the preliminary project stage and capitalization begins in the application development stage once the capitalization criteria are met. Costs associated with post implementation activities are expensed as incurred. Costs capitalized during the application development stage include external direct costs of materials and services consumed in developing or obtaining internal-use software. The Company capitalized a total of $2,508 and $0 in software development costs as of February 28, 2019 and August 31, 2019, respectively. </div>

<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"> In February 2016, the FASB issued an accounting standards update for leases. The ASU introduces a lessee model that brings most leases on the balance sheet. The new standard also aligns many of the underlying principles of the new lessor model with those in the current accounting guidance as well as the FASB's new revenue recognition standard. However, the ASU eliminates the use of bright-line tests in determining lease classification as required in the current guidance. The ASU also requires additional qualitative disclosures along with specific quantitative disclosures to better enable users of financial statements to assess the amount, timing, and uncertainty of cash flows arising from leases. The pronouncement is effective for annual reporting periods beginning after December 15, 2018, using a modified retrospective approach. The Company is still evaluating the impact that the new accounting guidance will have on its financial statements and related disclosures and has not yet determined the method by which it will adopt the standard. </div>

<div style="font: 10pt TIMES NEW ROMAN; text-align: justify;"> The accompanying unaudited interim financial statements have been prepared in accordance with generally accepted accounting principles for financial information and with the instructions to Form 10-Q. They do not include all information and footnotes required by United States generally accepted accounting principles for complete financial statements. However, except as disclosed herein, there has been no material changes in the information disclosed in the notes to the financial statements for the year ended August 31, 2018 included in the Companys Form 10-K filed with the Securities and Exchange Commission. The unaudited interim financial statements should be read in conjunction with those financial statements included in the Form 10-K. In the opinion of Management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the six months ended February 28, 2019 are not necessarily indicative of the results that may be expected for the year ending August 31, 2019.</div>

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BALANCE SHEETS - USD ($)	Feb. 28, 2019	Aug. 31, 2018
CURRENT ASSETS:
Cash and cash equivalents	$ 468	$ 468
Total current assets	468	468
Capitalized Software Costs	2,508
Total other assets	2,508
TOTAL ASSETS	2,976	468
CURRENT LIABILITIES:
Accounts Payable and Accrued Liabilities	7,904	7,302
Related party loan	91,749	77,465
Related party loan - acquisition	500,000
Total liabilities	599,653	84,767
Commitments and Contingencies
STOCKHOLDERS' DEFICIT
Common stock, par value $0.001 per share; 500,000,000 shares authorized; 151,500,000 shares issued and outstanding, as of February 28, 2019 and August 31, 2018, respectively	151,500	151,500
Additional paid in capital	500,000	(4,425)
Accumulated deficit	(243,752)	(231,374)
Total stockholders' deficit	(596,677)	(84,299)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 2,976	$ 468

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STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	Feb. 28, 2019	Feb. 28, 2018
OPERATING ACTIVITIES
Net loss	$ (12,378)	$ (44,156)
Changes in net assets and liabilities -
Accounts payable and accrued expenses	602
Other payables - related parties	14,284	44,156
NET CASH PROVIDED BY OPERATING ACTIVITIES	2,508
INVESTING ACTIVITIES:
Capitalized Software development costs	(2,508)
NET CASH USED IN INVESTING ACTIVITIES	(2,508)
NET DECREASE) IN CASH
CASH - BEGINNING OF PERIOD	468	468
CASH - END OF PERIOD	$ 468	$ 468
SUPPLEMENTAL CASHFLOW INFORMATION:
Cash paid for:
Income tax
Interest
Non-cash investing and financing activities:
Due to related party for acquisition of intangible asset	$ 500,000

XML 15 R13.htm IDEA: XBRL DOCUMENT

SUBSEQUENT EVENTS	6 Months Ended
SUBSEQUENT EVENTS	Feb. 28, 2019
SUBSEQUENT EVENTS
Note 7 - SUBSEQUENT EVENTS	On December 6, 2018, New Million Global Holdings Limited sold 98,300,000 of its shares of common stocks to Mr. Yves Toelderer, who pays $250,000.00 in total, $50,000.00 in cash and $200,000.00 by means of a promissory note. On September 06, 2019 the shares represent 64.88% ownership of the Company were effectively transfered to Yves Toelderer. On January 23, 2019 the Company´s board and shareholders passed a motion that a 1:3 reverse stock split of the Company´s common stock should be performed and that the Company name be changed to BOATIM INC. While the name change and the appointment of the additional directors have already been approved by the board on January 23, 2019 and implemented, the reverse split has not been effectuated at the time of this document due to formal reasons, specifically managements desire to have all of their outstanding SEC filings completed. In a special shareholder meeting on April 29, 2019 the shareholders voted to appoint Mr. Tippner as new CEO of BOATIM Inc. and Mr. Toelderer withdrew from the board.

XML 16 R17.htm IDEA: XBRL DOCUMENT

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Feb. 28, 2019	Jan. 23, 2019	Aug. 31, 2018
Issuance of note for acquisation of asset	$ 500,000	$ 500,000
Related party loan	91,749		$ 77,465
Cayo Ventures GmbH [Member]
Related party loan	10,489
Mr. Veng Kun LUN [Member]
Related party loan	$ 77,465

XML 18 R12.htm IDEA: XBRL DOCUMENT

CAPITAL STOCK	6 Months Ended
CAPITAL STOCK	Feb. 28, 2019
CAPITAL STOCK
NOTE 6 - CAPITAL STOCK	Following a 1:30 forward split implemented in September 2017, the Company has a total of 151,500,000 shares issued and outstanding. There were no stock splits implemented in the reporting period. On January 23, 2019 the Company´s board and shareholders passed a motion that a 1:3 reverse split of the Company´s common stock should be performed and that the Company name be changed to BOATIM INC. As of the date of this report, the reverse stock split has not been made effective.

XML 19 R16.htm IDEA: XBRL DOCUMENT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	Feb. 28, 2019	Aug. 31, 2018
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Capitalized Software Costs	$ 2,508

XML 20 R3.htm IDEA: XBRL DOCUMENT

BALANCE SHEETS (Parenthetical) - $ / shares	Feb. 28, 2019	Aug. 31, 2018
LIABILITIES AND STOCKHOLDERS' DEFICIT
Common stock, shares par value	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	151,500,000	151,500,000
Common stock, shares outstanding	151,500,000	151,500,000

XML 21 R7.htm IDEA: XBRL DOCUMENT

ORGANIZATION AND NATURE OF BUSINESS	6 Months Ended
ORGANIZATION AND NATURE OF BUSINESS	Feb. 28, 2019
ORGANIZATION AND NATURE OF BUSINESS
NOTE 1 - ORGANIZATION AND NATURE OF BUSINESS	Emerald Data Inc. (the Company) is a for profit corporation established under the corporate laws of the State of Nevada on August 15, 2014. On January 24, 2019 the Company´s board and shareholders passed a motion to change the Company name to BOATIM INC. Its fiscal year end is August 31. On January 24, 2019, the shareholders of the Company have resolved that the business address be changed with immediate effective to 7950 NW 53rd Street, Suite 337, Miami, FL 33166. Originally in the business of producing and distributing furniture, the business was changed to online food blogging as a promotion channel for restaurants, bars and fine dining. Additionally, we have already expanded into the boating industry by acquiring and further developing the BOATIM trading platform. The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The Financial Statements and related disclosures as of August 31, 2018 are audited pursuant to the rules and regulations of the United States Securities and Exchange Commission (SEC). Unless the context otherwise requires, all references to Emerald, we, us, our or the Company are to Emerald Data Inc.

XML 22 R20.htm IDEA: XBRL DOCUMENT

SUBSEQUENT EVENTS (Details Narrative) - USD ($)		1 Months Ended
SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Dec. 06, 2018	Jan. 23, 2019	Sep. 30, 2017
Stockholders' equity reverse stock split		3:1 reverse split	1:30 forward split
Subsequent Event [Member]
Stockholders' equity reverse stock split		1:3 reverse split
Subsequent Event [Member] \| Mr. Yves Toelderer [Member]
Purchase of common stock shares	98,300,000
Payment to acquire common stock shares	$ 250,000
Promissory note issued for common stock shares	200,000
Cash payment for common stock shares	$ 50,000
Ownership percentage	64.88%

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RELATED PARTY TRANSACTIONS
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NOTE 4 - RELATED PARTY TRANSACTIONS

Mr. Robert Glass, a lawyer, and Mrs. Gabbie Cheung, an accountant, are providing services free of charge from time to time, such services involving advice on accounting matters and processing of information for reporting services. Mrs. Cheung did not provide accounting services during the second quarter ended February 28, 2019.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying unaudited interim financial statements have been prepared in accordance with generally accepted accounting principles for financial information and with the instructions to Form 10-Q. They do not include all information and footnotes required by United States generally accepted accounting principles for complete financial statements. However, except as disclosed herein, there has been no material changes in the information disclosed in the notes to the financial statements for the year ended August 31, 2018 included in the Companys Form 10-K filed with the Securities and Exchange Commission. The unaudited interim financial statements should be read in conjunction with those financial statements included in the Form 10-K. In the opinion of Management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the six months ended February 28, 2019 are not necessarily indicative of the results that may be expected for the year ending August 31, 2019.

Computer Software Development Costs

Computer software development costs related to software developed for internal use falls under the accounting guidance of ASC Topic 350-40, Intangibles Goodwill and OtherInternal Use Software, in which computer software costs are expensed as incurred during the preliminary project stage and capitalization begins in the application development stage once the capitalization criteria are met. Costs associated with post implementation activities are expensed as incurred. Costs capitalized during the application development stage include external direct costs of materials and services consumed in developing or obtaining internal-use software. The Company capitalized a total of $2,508 and $0 in software development costs as of February 28, 2019 and August 31, 2019, respectively.

Use of Estimates

In February 2016, the FASB issued an accounting standards update for leases. The ASU introduces a lessee model that brings most leases on the balance sheet. The new standard also aligns many of the underlying principles of the new lessor model with those in the current accounting guidance as well as the FASB's new revenue recognition standard. However, the ASU eliminates the use of bright-line tests in determining lease classification as required in the current guidance. The ASU also requires additional qualitative disclosures along with specific quantitative disclosures to better enable users of financial statements to assess the amount, timing, and uncertainty of cash flows arising from leases. The pronouncement is effective for annual reporting periods beginning after December 15, 2018, using a modified retrospective approach. The Company is still evaluating the impact that the new accounting guidance will have on its financial statements and related disclosures and has not yet determined the method by which it will adopt the standard.

Recent Accounting Pronouncement

In February 2016, the FASB issued an accounting standards update for leases. The ASU introduces a lessee model that brings most leases on the balance sheet. The new standard also aligns many of the underlying principles of the new lessor model with those in the current accounting guidance as well as the FASB's new revenue recognition standard. However, the ASU eliminates the use of bright-line tests in determining lease classification as required in the current guidance. The ASU also requires additional qualitative disclosures along with specific quantitative disclosures to better enable users of financial statements to assess the amount, timing, and uncertainty of cash flows arising from leases. The pronouncement is effective for annual reporting periods beginning after December 15, 2018, using a modified retrospective approach. The Company is still evaluating the impact that the new accounting guidance will have on its financial statements and related disclosures and has not yet determined the method by which it will adopt the standard.

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STATEMENTS OF STOCKHOLDERS DEFICIT (Unaudited) - USD ($)

Total

Common Stock [Member]

Capital Deficiency [Member]

Accumulated Deficit [Member]

Balance, shares at Aug. 31, 2017 151,500,000

Balance, amount at Aug. 31, 2017 $ (6,450) $ 151,500 $ (4,425) $ (153,525)

Net Income (Loss) $ (23,701) $ (23,701)

Balance, shares at Nov. 30, 2017 151,500,000

Balance, amount at Nov. 30, 2017 $ (30,151) $ 151,500 $ (4,425) $ (177,226)

Net Income (Loss) $ (20,455) $ (20,455)

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Balance, amount at Feb. 28, 2018 $ (50,606) $ 151,500 $ (4,425) $ (197,681)

Balance, shares at Aug. 31, 2018 151,500,000

Balance, amount at Aug. 31, 2018 $ (84,299) $ 151,500 $ (4,425) $ (231,374)

Net Income (Loss) $ (4,127) $ (4,127)

Balance, shares at Nov. 30, 2018 151,500,000

Balance, amount at Nov. 30, 2018 $ (88,426) $ 151,500 $ (4,425) $ (235,501)

Net Income (Loss) (8,251) (8,251)

Acquisition of asset under common control $ (500,000) $ (500,000)

Balance, shares at Feb. 28, 2019 151,500,000

Balance, amount at Feb. 28, 2019 $ (596,677) $ 151,500 $ (504,425) $ (243,752)

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STATEMENTS OF OPERATIONS (Unaudited) - USD ($)
3 Months Ended 6 Months Ended

Feb. 28, 2019

Feb. 28, 2018

Feb. 28, 2019

Feb. 28, 2018

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
6 Months Ended

Feb. 28, 2019

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation

The accompanying unaudited interim financial statements have been prepared in accordance with generally accepted accounting principles for financial information and with the instructions to Form 10-Q. They do not include all information and footnotes required by United States generally accepted accounting principles for complete financial statements. However, except as disclosed herein, there has been no material changes in the information disclosed in the notes to the financial statements for the year ended August 31, 2018 included in the Companys Form 10-K filed with the Securities and Exchange Commission. The unaudited interim financial statements should be read in conjunction with those financial statements included in the Form 10-K. In the opinion of Management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the six months ended February 28, 2019 are not necessarily indicative of the results that may be expected for the year ending August 31, 2019.

Computer Software Development Costs

Computer software development costs related to software developed for internal use falls under the accounting guidance of ASC Topic 350-40, Intangibles Goodwill and OtherInternal Use Software, in which computer software costs are expensed as incurred during the preliminary project stage and capitalization begins in the application development stage once the capitalization criteria are met. Costs associated with post implementation activities are expensed as incurred. Costs capitalized during the application development stage include external direct costs of materials and services consumed in developing or obtaining internal-use software. The Company capitalized a total of $2,508 and $0 in software development costs as of February 28, 2019 and August 31, 2019, respectively.

Use of Estimates

The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. The management makes its best estimate of the outcome for these items based on information available when the financial statements are prepared. Actual results could differ from those estimates.

Recent Accounting Pronouncement

In February 2016, the FASB issued an accounting standards update for leases. The ASU introduces a lessee model that brings most leases on the balance sheet. The new standard also aligns many of the underlying principles of the new lessor model with those in the current accounting guidance as well as the FASB's new revenue recognition standard. However, the ASU eliminates the use of bright-line tests in determining lease classification as required in the current guidance. The ASU also requires additional qualitative disclosures along with specific quantitative disclosures to better enable users of financial statements to assess the amount, timing, and uncertainty of cash flows arising from leases. The pronouncement is effective for annual reporting periods beginning after December 15, 2018, using a modified retrospective approach. The Company is still evaluating the impact that the new accounting guidance will have on its financial statements and related disclosures and has not yet determined the method by which it will adopt the standard.

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ACQUISITION OF SOFTWARE FROM RELATED PARTY
6 Months Ended

Feb. 28, 2019

ACQUISITION OF SOFTWARE FROM RELATED PARTY

NOTE 5 - ACQUISITION OF SOFTWARE FROM RELATED PARTY

On January 23, 2019, the Company acquired the unfinished software code of the Boatim online trading platform from Cayo Ventures GmbH for $500,000. The software code as such had never been operated in a live environment nor was it complete at the time of acquisition. The net carrying value of the software on the date of acquisition is $0 on Cayo Venture GmbHs books.

We have determined that the software code acquired is incomplete in its current (restricted) features and capabilities and as such is subject to further development. In order for the code to be useful for producing any output integration of the acquired code into a multitude of supporting (API-connected) further software components (modules) is necessary, the development and connecting of which to the acquired code is subject to our ongoing further software developments. During the period ended February 28, 2019, a total of $2,508 in software development costs has been capitalized since the acquisition. According to above referenced guidance, if the functionality of a module is entirely dependent on the completion of other modules, amortization of that module shall begin when both that module and the other modules upon which it is functionally dependent are ready for their intended use. In compliance therewith we have not made provisions for amortization of the capitalized software development costs yet. We anticipate that the completion of these modules would occur during the fourth quarter ended 2019 and the useful life will be 3 years.

The total purchase price of $500,000 was recorded as related party loan to the Company from Cayo Ventures GmbH on a carryover basis through common control. The note is non-interest bearing and is due 12 months from the date the agreement. The asset purchase value price of $500,000, for the Boatim, Inc software platform was recorded in additional paid in capital.

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ORGANIZATION AND NATURE OF BUSINESS (Details Narrative)
6 Months Ended

Feb. 28, 2019

ORGANIZATION AND NATURE OF BUSINESS (Details Narrative)

State of incorporation Nevada

Date of incorporation Aug. 15, 2014

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CAPITAL STOCK (Details Narrative) - shares
1 Months Ended

Jan. 23, 2019

Sep. 30, 2017

Feb. 28, 2019

Aug. 31, 2018

CAPITAL STOCK (Details Narrative)

Stockholders' equity reverse stock split 3:1 reverse split 1:30 forward split

Common stock, shares outstanding 151,500,000 151,500,000 151,500,000

Common stock, shares issued 151,500,000 151,500,000 151,500,000

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RELATED PARTY TRANSACTIONS	6 Months Ended
RELATED PARTY TRANSACTIONS	Feb. 28, 2019
RELATED PARTY TRANSACTIONS
NOTE 4 - RELATED PARTY TRANSACTIONS	Mr. Robert Glass, a lawyer, and Mrs. Gabbie Cheung, an accountant, are providing services free of charge from time to time, such services involving advice on accounting matters and processing of information for reporting services. Mrs. Cheung did not provide accounting services during the second quarter ended February 28, 2019. The Chief Technology Officer of the Company, Mr. Patrick Heneise is also the owner of Heneise Consulting. Heneise Consulting has provided software development and maintenance services for the Companys Boatim Software platform. The director of the Company provides office space and services free of charge. As of February 28, 2019 the Company owed a total of $91,749 to related parties. Related party loans consists of $81,290 owed to Mr. Veng Kun LUN ($77,465 as of August 31, 2018) and $10,489 due to Cayo Ventures GmbH for payment related to software development., accounting and legal fees. These loans are non-interest bearing and due on demand. During the six months ended February 28, 2019, the Companys majority shareholder, Mr. Yves Toelderer, issued a note in the amount of $500,000 to Boatim, Inc for the purchase of the Boatim software platform, see Note 5. The note is due 12 month from the date of the agreement and bears no interest.

GOING CONCERN	6 Months Ended
GOING CONCERN	Feb. 28, 2019
GOING CONCERN
NOTE 3 - GOING CONCERN	The accompanying financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern. However, the Company had no revenues for the six months ended February 28, 2019 and incurred recurring losses. In addition, the Company had a negative working capital for the six months ended February 28, 2019, and has not completed its efforts to establish a stable source of revenues sufficient to cover operating costs over an extended period of time. Therefore, there is substantial doubt about the Companys ability to continue as a going concern. Management anticipates that the Company will be dependent, for the near future, on borrowings from related party to fund operating expenses. In light of managements efforts, there are no assurances that the Company will be successful in any of its endeavors or become financially viable and continue as a going concern. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Feb. 28, 2019	Sep. 10, 2019
Document And Entity Information
Entity Registrant Name	Emerald Data Inc,
Entity Central Index Key	0001622231
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--08-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Feb. 28, 2019
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2019
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		151,500,000

STATEMENTS OF STOCKHOLDERS DEFICIT (Unaudited) - USD ($)	Total	Common Stock [Member]	Capital Deficiency [Member]	Accumulated Deficit [Member]
Balance, shares at Aug. 31, 2017		151,500,000
Balance, amount at Aug. 31, 2017	$ (6,450)	$ 151,500	$ (4,425)	$ (153,525)
Net Income (Loss)	$ (23,701)			$ (23,701)
Balance, shares at Nov. 30, 2017		151,500,000
Balance, amount at Nov. 30, 2017	$ (30,151)	$ 151,500	$ (4,425)	$ (177,226)
Net Income (Loss)	$ (20,455)			$ (20,455)
Balance, shares at Feb. 28, 2018		151,500,000
Balance, amount at Feb. 28, 2018	$ (50,606)	$ 151,500	$ (4,425)	$ (197,681)
Balance, shares at Aug. 31, 2018		151,500,000
Balance, amount at Aug. 31, 2018	$ (84,299)	$ 151,500	$ (4,425)	$ (231,374)
Net Income (Loss)	$ (4,127)			$ (4,127)
Balance, shares at Nov. 30, 2018		151,500,000
Balance, amount at Nov. 30, 2018	$ (88,426)	$ 151,500	$ (4,425)	$ (235,501)
Net Income (Loss)	(8,251)			(8,251)
Acquisition of asset under common control	$ (500,000)			$ (500,000)
Balance, shares at Feb. 28, 2019		151,500,000
Balance, amount at Feb. 28, 2019	$ (596,677)	$ 151,500	$ (504,425)	$ (243,752)

STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	Feb. 28, 2019	Feb. 28, 2018	Feb. 28, 2019	Feb. 28, 2018
Operating expenses
General and Administrative	$ 8,251	$ 20,455	$ 12,378	$ 44,156
Total operating expense	8,251	20,455	12,378	44,156
Loss from operations	(8,251)	(20,455)	(12,378)	(44,156)
Net loss	$ (8,251)	$ (20,455)	$ (12,378)	$ (44,156)
Net loss per common share - basic and diluted	$ (0.00)	$ (0.00)	$ (0.00)	$ (0.00)
Weighted average common shares outstanding - basic and diluted	151,500,000	151,500,000	151,500,000	151,500,000

ACQUISITION OF SOFTWARE FROM RELATED PARTY	6 Months Ended
ACQUISITION OF SOFTWARE FROM RELATED PARTY	Feb. 28, 2019
ACQUISITION OF SOFTWARE FROM RELATED PARTY
NOTE 5 - ACQUISITION OF SOFTWARE FROM RELATED PARTY	On January 23, 2019, the Company acquired the unfinished software code of the Boatim online trading platform from Cayo Ventures GmbH for $500,000. The software code as such had never been operated in a live environment nor was it complete at the time of acquisition. The net carrying value of the software on the date of acquisition is $0 on Cayo Venture GmbHs books. We have determined that the software code acquired is incomplete in its current (restricted) features and capabilities and as such is subject to further development. In order for the code to be useful for producing any output integration of the acquired code into a multitude of supporting (API-connected) further software components (modules) is necessary, the development and connecting of which to the acquired code is subject to our ongoing further software developments. During the period ended February 28, 2019, a total of $2,508 in software development costs has been capitalized since the acquisition. According to above referenced guidance, if the functionality of a module is entirely dependent on the completion of other modules, amortization of that module shall begin when both that module and the other modules upon which it is functionally dependent are ready for their intended use. In compliance therewith we have not made provisions for amortization of the capitalized software development costs yet. We anticipate that the completion of these modules would occur during the fourth quarter ended 2019 and the useful life will be 3 years. The total purchase price of $500,000 was recorded as related party loan to the Company from Cayo Ventures GmbH on a carryover basis through common control. The note is non-interest bearing and is due 12 months from the date the agreement. The asset purchase value price of $500,000, for the Boatim, Inc software platform was recorded in additional paid in capital.

ORGANIZATION AND NATURE OF BUSINESS (Details Narrative)	6 Months Ended
ORGANIZATION AND NATURE OF BUSINESS (Details Narrative)	Feb. 28, 2019
ORGANIZATION AND NATURE OF BUSINESS (Details Narrative)
State of incorporation	Nevada
Date of incorporation	Aug. 15, 2014

CAPITAL STOCK (Details Narrative) - shares	1 Months Ended
CAPITAL STOCK (Details Narrative) - shares	Jan. 23, 2019	Sep. 30, 2017	Feb. 28, 2019	Aug. 31, 2018
CAPITAL STOCK (Details Narrative)
Stockholders' equity reverse stock split	3:1 reverse split	1:30 forward split
Common stock, shares outstanding		151,500,000	151,500,000	151,500,000
Common stock, shares issued		151,500,000	151,500,000	151,500,000