0001640334-18-000321.txt : 20180214 0001640334-18-000321.hdr.sgml : 20180214 20180214171739 ACCESSION NUMBER: 0001640334-18-000321 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 36 CONFORMED PERIOD OF REPORT: 20171231 FILED AS OF DATE: 20180214 DATE AS OF CHANGE: 20180214 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ACRO BIOMEDICAL CO., LTD. CENTRAL INDEX KEY: 0001622996 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-AMUSEMENT & RECREATION SERVICES [7900] IRS NUMBER: 471950356 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-207765 FILM NUMBER: 18613705 BUSINESS ADDRESS: STREET 1: 2175 VISIONARY WAY SUITE 1160 CITY: FISHERS STATE: IN ZIP: 46038 BUSINESS PHONE: (317) 286-6788 MAIL ADDRESS: STREET 1: 2175 VISIONARY WAY SUITE 1160 CITY: FISHERS STATE: IN ZIP: 46038 FORMER COMPANY: FORMER CONFORMED NAME: KILLER WAVES HAWAII, INC DATE OF NAME CHANGE: 20141022 10-Q 1 acbm_10q.htm FORM 10-Q acbm_10q.htm

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

Form 10-Q

(Mark One)

 

x

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


For the quarterly period ended December 31, 2017 

 

or 

 

o

TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934


For the transition period from ___________ to __________  

 

Commission File Number: 333-207765 

 

ACRO BIOMEDICAL CO., LTD.

(Exact name of registrant as specified in its charter)


Nevada

 

47-1950356

(State or other jurisdiction of incorporation or organization)

 

(IRS Employer Identification No.)

 

2175 Visionary Way, Suite 1160; Fishers, Indiana 46038

(Address of principal executive offices)


(317) 286-6788

(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. o 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). x Yes    o No

 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a small 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

x

(Do not check if a smaller reporting company)

Emerging growth company

¨

 

If an emerging growth company, indicate by a 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 o

 

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

 

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: 47,660,000 shares of common stock on February 14, 2018.

 

 
 
 
 
 

 

ACRO BIOMEDICAL CO., LTD.

 

INDEX

 

 

Page No.

 

Part I: Financial Information

 

Item 1:

Financial Statements

3

 

Balance Sheets as of December 31, 2017 (Unaudited) and September 30, 2017

3

 

Statements of Operations for the three months ended December 31, 2017 and 2016 (Unaudited)

4

 

Statements of Cash Flows for the three months ended December 31, 2017and 2016 (Unaudited)

5

 

Notes to Unaudited Financial Statements

6

 

Item 2:

Management’s Discussion and Analysis of Financial Condition and Results of Operations

10

 

Item 3:

Quantitative and Qualitative Disclosures about Market Risk

13

 

Item 4:

Controls and Procedures

13

 

Part II: Other Information

 

Item 6:

Exhibits

15

 

FORWARD LOOKING STATEMENTS

 

This report contains forward-looking statements regarding our business, financial condition, results of operations and prospects. Words such as “expects,” “anticipates,” “intends,” “plans,” “believes,” “seeks,” “estimates” and similar expressions or variations of such words are intended to identify forward-looking statements, but are not deemed to represent an all-inclusive means of identifying forward-looking statements as denoted in this report. Additionally, statements concerning future matters are forward-looking statements.

 

Although forward-looking statements in this report reflect the good faith judgment of our management, such statements can only be based on facts and factors currently known by us. Consequently, forward-looking statements are inherently subject to risks and uncertainties and actual results and outcomes may differ materially from the results and outcomes discussed in or anticipated by the forward-looking statements. Factors that could cause or contribute to such differences in results and outcomes include, without limitation, those specifically addressed under the headings “Risks Factors” and “Management’s Discussion and Analysis of Financial Condition and Results of Operations” in our annual report on Form 10-K for the year ended September 30, 2017, in “Management’s Discussion and Analysis of Financial Condition and Results of Operations” in this Form 10-Q and information contained in other reports that we file with the SEC. You are urged not to place undue reliance on these forward-looking statements, which speak only as of the date of this report.

 

We file reports with the SEC. The SEC maintains a website (www.sec.gov) that contains reports, proxy and information statements, and other information regarding issuers that file electronically with the SEC, including us. You can also read and copy any materials we file with the SEC at the SEC’s Public Reference Room at 100 F Street, NE, Washington, DC 20549. You can obtain additional information about the operation of the Public Reference Room by calling the SEC at 1-800-SEC-0330 FREE.

 

We undertake no obligation to revise or update any forward-looking statements in order to reflect any event or circumstance that may arise after the date of this report, except as required by law. Readers are urged to carefully review and consider the various disclosures made throughout the entirety of this quarterly report, which are designed to advise interested parties of the risks and factors that may affect our business, financial condition, results of operations and prospects.

 
 
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PART 1: FINANCIAL INFORMATION

 

ITEM 1: FINANCIAL STATEMENTS

 

ACRO BIOMEDICAL CO., LTD.

Balance Sheets

 

 

 

December 31,

 

 

September 30,

 

 

 

2017

 

 

2017

 

 

 

(Unaudited)

 

 

 

ASSETS

 

 

 

 

 

 

Current Assets

 

 

 

 

 

 

Cash and cash equivalents

 

$ 8,542

 

 

$ 36,810

 

Inventories

 

 

715,500

 

 

 

-

 

Prepaid inventories

 

 

-

 

 

 

481,000

 

Prepaid expenses

 

 

35,500

 

 

 

30,500

 

Total Current Assets

 

 

759,542

 

 

 

548,310

 

Security Deposit

 

 

4,992

 

 

 

-

 

 

 

 

 

 

 

 

 

 

TOTAL ASSETS

 

$ 764,534

 

 

$ 548,310

 

 

 

 

 

 

 

 

 

 

LIABILITIES AND STOCKHOLDERS' EQUITY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Current Liabilities

 

 

 

 

 

 

 

 

Accounts payable and accrued expenses

 

$ 66,624

 

 

$ 600

 

Deferred revenue

 

 

64,981

 

 

 

-

 

Due to related party

 

 

41,371

 

 

 

36,379

 

Total Current Liabilities

 

 

172,976

 

 

 

36,979

 

 

 

 

 

 

 

 

 

 

TOTAL LIABILITIES

 

 

172,976

 

 

 

36,979

 

 

 

 

 

 

 

 

 

 

Stockholders’ Equity

 

 

 

 

 

 

 

 

Preferred stock: 25,000,000 shares, par value $0.001 per share; no shares issued and outstanding at December 31, 2017 and September 30, 2017

 

 

-

 

 

 

-

 

Common stock, par value $0.001 per share: 100,000,000 authorized, 47,660,000 shares issued and outstanding at December 31, 2017 and September 30, 2017

 

 

47,660

 

 

 

47,660

 

Additional paid-in capital

 

 

557,912

 

 

 

557,912

 

Accumulated deficit

 

 

(14,014 )

 

 

(94,241 )

Total Stockholders’ Equity

 

 

591,558

 

 

 

511,331

 

 

 

 

 

 

 

 

 

 

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY

 

$ 764,534

 

 

$ 548,310

 

 

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

 
 
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ACRO BIOMEDICAL CO., LTD.

Statements of Operations

(Unaudited)

 

 

 

Three Months Ended

 

 

 

December 31,

 

 

 

2017

 

 

2016

 

 

 

 

 

 

 

 

Revenues

 

$ 1,445,000

 

 

$ -

 

Cost of revenues

 

 

1,300,500

 

 

 

-

 

Gross profit

 

 

144,500

 

 

 

-

 

 

 

 

 

 

 

 

 

 

Operating expenses

 

 

 

 

 

 

 

 

Selling, general and administrative

 

 

5,868

 

 

 

62

 

Professional fees

 

 

58,405

 

 

 

7,351

 

Total operating expenses

 

 

64,273

 

 

 

7,413

 

 

 

 

 

 

 

 

 

 

Income (loss) from operations

 

 

80,227

 

 

 

(7,413 )

 

 

 

 

 

 

 

 

 

Income (loss) before provision for income taxes

 

 

80,227

 

 

 

(7,413 )

Provision for income taxes

 

 

-

 

 

 

-

 

Net income (loss)

 

$ 80,227

 

 

$ (7,413 )

 

 

 

 

 

 

 

 

 

Basic and dilutive income (loss) per share of common stock

 

$ 0.00

 

 

$ (0.00 )

 

 

 

 

 

 

 

 

 

Weighted average number of shares of common stock outstanding

 

 

47,660,000

 

 

 

47,160,000

 

 

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

 
 
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ACRO BIOMEDICAL CO., LTD.

Statements of Cash Flows

(Unaudited)

 

 

 

Three Months Ended

 

 

 

December 31,

 

 

 

2017

 

 

2016

 

CASH FLOWS FROM OPERATING ACTIVITIES

 

 

 

 

 

 

Net income (loss)

 

$ 80,227

 

 

$ (7,413 )

 

 

 

 

 

 

 

 

 

Adjustments to reconcile net income (loss) to net cash used in operating activities:

 

 

 

 

 

 

 

 

Changes in operating assets and liabilities:

 

 

 

 

 

 

 

 

Inventories

 

 

(234,500 )

 

 

-

 

Prepaid expenses

 

 

(5,000 )

 

 

-

 

Accounts payable and accrued expenses

 

 

66,024

 

 

 

7,271

 

Deferred revenue

 

 

64,981

 

 

 

-

 

Net cash used in operating activities

 

 

(28,268 )

 

 

(142 )

 

 

 

 

 

 

 

 

 

Net change in cash and cash equivalents

 

 

(28,268 )

 

 

(142 )

Cash at beginning of period

 

 

36,810

 

 

 

2,533

 

Cash at end of period

 

$ 8,542

 

 

$ 2,391

 

 

 

 

 

 

 

 

 

 

SUPPLEMENTAL CASH FLOW INFORMATION:

 

 

 

 

 

 

 

 

Cash paid for income taxes

 

$ -

 

 

$ -

 

Cash paid for interest

 

$ -

 

 

$ -

 

NON-CASH INVESTING AND FINANCING ACTIVITIES

 

 

 

 

 

 

 

 

Security deposit paid by related party

 

$ 4,992

 

 

 

-

 

 

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

 
 
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ACRO BIOMEDICAL CO., LTD.

Notes to the Unaudited Financial Statements

December 31, 2017

 

NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS

 

Acro Biomedical Co., Ltd. (the “Company”) is a Nevada corporation incorporated on September 24, 2014 under the name Killer Waves Hawaii, Inc. On January 30, 2017, the Company’s corporate name was changed to Acro Biomedical Co., Ltd.

 

The Company’s fiscal year end is September 30.

 

The Company has been engaged in the business of developing and marketing nutritional products that promote wellness and a healthy lifestyle. In this connection, the Company intends to conduct research and development on its own proprietary products based on cordyceps sinensis. Cordyceps is a fungus that is used in traditional Chinese medicine. The Company’s first sale was made in September 2017. The Company’s initial business plan was to build a family waterpark in a state-of-the-art designed aquatic center in several locations throughout the Hawaiian Islands. The Company was not able to develop this business and it did not generate any revenues in this business. Following a change of control on January 30, 2017, the Company discontinued its efforts to develop aquatic centers.

 

Stock Distribution

 

On May 18, 2017, the Company effected a three-for-one stock distribution pursuant to which the Company issued two shares of common stock for each share of common stock outstanding on the record date, May 18, 2017. All share and per share information in these financial statements retroactively reflect this stock distribution.

 

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 

Unaudited Interim Financial Statements

 

The accompanying unaudited interim financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. Notes to the unaudited interim financial statements that would substantially duplicate the disclosures contained in the audited financial statements for the year ended September 30, 2017 have been omitted; these financial statements should be read in conjunction with the audited financial statements and the footnotes thereto for the fiscal year ended September 30, 2017 included within the Company’s Annual Report on Form 10-K.

 

In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the financial statements presented not misleading. The results of operations for such interim periods are not necessarily indicative of operations for a full year.

 

Use of Estimates

 

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments.

 
 
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Related Parties

 

The Company follows ASC 850, “Related Party Disclosures,  for the identification of related parties and disclosure of related party transactions.

 

Revenue Recognition

 

The Company recognizes revenue from the sale of products in accordance with ASC 605, “Revenue Recognition.” The Company recognizes revenue only when all of the following criteria have been met:

 

 

i) Persuasive evidence for an agreement exists;

 

ii) Service has been provided;

 

iii) The fee is fixed or determinable; and

 

iv) Collection is reasonably assured.

 

Under these criteria, this generally means that the Company recognizes revenue when our products are delivered to customers in accordance with the written sales terms.

 

May 2014, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) jointly issued a converged standard, Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers (Topic 606). Topic 606 addresses the recognition of revenue based upon the payment and performance obligations of the seller and buyer. Since the Company sells products with no contingent payment obligations and no obligations on its part subsequent to the delivery of products, the Company does not believe that Topic 606 will affect the manner in which it recognizes revenue.

 

Concentrations of Credit Risk 

 

The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables that it will likely incur in the near future. The Company places its cash and cash equivalents with financial institutions of high creditworthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits.  

 

During the three months ended December 31, 2017, all revenue was derived from one sales contract with one customer.

 

During the three months ended December 31, 2017, all purchases were derived from two purchase contracts with one supplier.

 

There was no revenue or purchases during the three months ended December 31, 2016.

 

Inventories

 

Inventories consist primarily of finished goods. Inventories are valued at the lower of cost or market. The Company determines cost on the basis of first-in, first-out methods. As of December 31, 2017 and September 30, 2017, the Company had $715,500 and $0 in inventories, respectively.

 
 
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Financial Instruments

 

The carrying values of our financial instruments, including cash and cash equivalents, inventories, prepaid inventories, prepaid expenses, accounts payable and accrued expenses and deferred revenue, approximate their fair values due to the short-term maturities of these financial instruments.

 

Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated. It is not, however, practical to determine the fair value of amounts due to related party’s due to their related party nature

 

Recent Accounting Pronouncements

 

Management has considered all other recent accounting pronouncements issued since the last audit of our financial statements. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

 

NOTE 3 - GOING CONCERN

 

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. For the three months ended December 31, 2017, the Company has negative cash flows of $28,268 from operating activities. As of December 31, 2017 and September 30, 3017, the Company has an accumulated deficit of $14,014 and $94,241, respectively. The Company intends to seek to fund the development of its operations through equity financing arrangements, which may be insufficient to fund its capital expenditures, working capital and other near-term cash requirements. The Company’s ability to raise funds in the equity market may be impacted by the absence of any trading market in its common stock. The Company heavily relies on one customer for revenue generation. These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

 

NOTE 4 - INCOME TAXES

 

As of December 31, 2017 and September 30, 2017, the Company had net operating loss carry forwards of $14,014 and $94,241, respectively, that may be available to reduce future taxable income through 2034.

 

The provision for income taxes differs from the amounts which would be provided by applying the statutory federal income tax rate of 34% to the net loss before provision for income taxes for the following reasons:

 

 

 

Three Months Ended

 

 

 

December 31,

 

 

 

2017

 

 

2016

 

Income tax expense (benefit) at statutory rate

 

$ 27,277

 

 

$ (2,520 )

Valuation allowance

 

 

(27,277 )

 

 

2,520

 

Income tax expense per books

 

$ -

 

 

$ -

 

 

 
 
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Net deferred tax assets consist of the following components as of:

 

 

 

December 31,

2017

 

 

September 30,

2017

 

Net operating loss carry forward

 

$ 32,042

 

 

$ 32,042

 

Net operating losses utilized

 

 

(27,277 )

 

 

-

 

Valuation allowance

 

 

(4,765 )

 

 

(32,042 )

Net deferred tax asset

 

$ -

 

 

$ -

 

 

NOTE 5 - RELATED PARTY TRANSACTIONS

 

During the three months ended December 31, 2017, the Company’s chief executive officer paid a security deposit of $4,992 for the rent on behalf of the Company.

 

As of December 31, 2017 and September 30, 2017 the Company had due to related party of $41,371 and $36,379, respectively.

 

NOTE 6 - COMMITMENTS AND CONTINGENCIES

 

Rent

 

On November 30, 2017, the Company entered into a lease agreement to rent an office space in Hong Kong for a two-year term at HK$19,500 per month. The Company paid $4,992 (HK$39,000) as a security deposit and for the three months ended December 31, 2017, the Company incurred $2,520 in rent expense.

 

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

 

Overview

 

Since January 30, 2017, following a change of control, we have been seeking to engage in the business of developing and marketing nutritional products that promote wellness and a healthy lifestyle. In this connection we intend to conduct research and development on our own proprietary products based on cordyceps sinensis. Cordyceps is a fungus that is used in traditional Chinese medicine. Cordyceps sinensis has been described as a medicine in old Chinese medical books and Tibetan medicine. It is a rare combination of a caterpillar and a fungus and found at altitudes above 4500m in Sikkim.

 

We first sold products during the fourth quarter of the year ended September 30, 2017. We generated revenues of $510,000 during the fourth quarter of 2017 and $1,445,000 during the three months ended December 31, 2017. Subsequent to December 31, 2017, through the date of this report, we generated revenues of $505,000. All of our sales, which were sales of Cordycepin and cordyceps powder, were made to one customer, all of our purchases were from one supplier and our gross margin on all of our revenues was 10%. We are dependent upon this one customer and this one supplier. We can give no assurance that we can or will be successful in developing marketable products or expanding our customer base. At present, we have no full-time employees. We face significant risks in implementing our business plan including, but not limited to, our ability to raise the necessary financing either through the sale of debt or equity securities or through a loan facility, our ability to hire and retain qualified research and development, marketing and administrative personnel, our ability to develop products and to market in the United States and other western markets any products we may develop, our ability to comply with any government regulations relating to the manufacture, distribution and marketing any products we develop. We cannot assure you that we can or will generate revenue or profits.

 

We require funds for our operations. At December 31, 2017, we had $8,542 in cash, $715,500 in inventories, $35,500 in prepaid expenses, principally professional fees, and $4,992 in a security deposit. Although we intend to seek to raise funds in the equity market, we can give no assurance as to the availability or terms of any such financing. There is no trading market in our common stock, and any sale of our equity securities could result in material dilution to the stockholders. If we are not able to raise the necessary funds, we may be unable to continue our business.

 

Stock Distribution

 

On May 18, 2017, the Company effected a three-for-one stock distribution pursuant to which the Company issued two shares of common stock for each share of common stock outstanding on the record date, May 18, 2017. All share and per share information in this report retroactively reflect this stock distribution.

 

Results of Operations

 

For the three months ended December 31, 2017 and 2016.  

 

For the three months ended December 31, 2017, we had revenues of $1,445,000, a gross profit of $144,500, operating expenses of $64,273, principally professional fees relating to our SEC filings, income from operations of $80,227. Because of our tax loss carryforward, we did not have any tax liability. As a result of the foregoing, our net income was $80,227, or $0.00 per share (basic and diluted). During the three months ended December 31, 2016, we were engaged in our prior business, which was attempting to develop aquatic center in the Hawaiian Islands, from which we generated no revenue and a net loss of $7,413, or $(0.00) per share (basic and diluted).

 
 
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Liquidity and Capital Resources

 

The following table summarizes our changes in working capital from September 30, 2017 to December 31, 2017:

 

 

 

December 31,

2017

 

 

September 30,

2017

 

 

Change

 

 

% Change

 

Current assets

 

$ 759,542

 

 

$ 548,310

 

 

$ 211,232

 

 

 

38.5 %

Current liabilities

 

$ 172,976

 

 

$ 36,979

 

 

$ 135,997

 

 

 

367.8 %

Working capital

 

$ 586,566

 

 

$ 511,331

 

 

$ 75,235

 

 

 

14.7 %

 

Working capital increased by $75,235 during the three months ended December 31, 2017, primarily reflecting a net increase in inventories offset by increases in accounts payable and accrued expenses and deferred revenue.

 

The following table summarizes our cash flows for the three months ended December 31, 2017 and 2016: 

 

 

 

Three Months Ended

 

 

 

December 31, 2017

 

 

December 31, 2016

 

Cash (used) in operating activities

 

$ (28,268 )

 

$ (142 )

Cash provided by investing activities

 

 

--

 

 

 

--

 

Cash provided by financing activities

 

 

--

 

 

 

--

 

Non-cash financing activities

 

 

4,992

 

 

 

--

 

Cash and cash equivalents end of period

 

 

8,542

 

 

 

2,391

 

 

Cash used in operating activities of $28,268 for the three months ended December 31, 2017 reflected primarily our net income of $80,227, an increase in inventories of $234,500, and increases in accounts payable and accrued expenses of $66,024 and deferred revenue of $64,981. The cash used in operating activities for the three months ended December 31, 2016 of $142 primarily reflected the net loss for the period.

 

From inception (September 24, 2014) through December 31, 2017, we did not use any cash for investing activities.

 

We did not receive any cash from financing or investing activities in the three months ended December 31, 2017 and 2016.

 

Non-cash financing activities for the three months ended December 31, 2017 related to the payment of $4,992 by our chief executive officer of a lease security deposit for a lease by us in Hong Kong.

 

Going Concern

 

For the three months ended December 31, 2017, we had negative cash flows of $28,268 from operating activities. As of December 31, 2017, we have an accumulated deficit of $14,014. We intend to seek to fund the development of our operations through equity financing arrangements, which may be insufficient to fund our capital expenditures, working capital and other near-term cash requirements. Our ability to raise funds in the equity market may be impacted by the absence of any trading market in our common stock. Our reliance on one customer for revenue generation is a factor raising significant doubt about our ability to continue as a going concern. These factors, among others, raise substantial doubt about our ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

 

Critical Accounting Policy and Estimates

 

We prepare our financial statements in conformity with GAAP, which requires management to make certain estimates and assumptions and apply judgments. We base our estimates and judgments on historical experience, current trends and other factors that management believes to be important at the time the financial statements are prepared and actual results could differ from our estimates and such differences could be material. We have identified below the critical accounting policies which are assumptions made by management about matters that are highly uncertain and that are of critical importance in the presentation of our condensed financial statements. Due to the need to make estimates about the effect of matters that are inherently uncertain, materially different amounts could be reported under different conditions or using different assumptions. On a regular basis, we review our critical accounting policies and how they are applied in the preparation our condensed financial statements.

 
 
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Related Parties

 

We follow ASC 850, “Related Party Disclosures,” for the identification of related parties and disclosure of related party transactions.

 

Revenue Recognition

 

We recognize revenue from the sale of products in accordance with ASC 605, “Revenue Recognition.” We recognize revenue only when all of the following criteria have been met:

 

 

i) Persuasive evidence for an agreement exists;

 

ii) Service has been provided;

 

iii) The fee is fixed or determinable; and

 

iv) Collection is reasonably assured.

 

Under these criteria, this generally means that we recognize revenue when our products are delivered to customers in accordance with the written sales terms.

 

May 2014, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) jointly issued a converged standard, Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers (Topic 606). Topic 606 addresses the recognition of revenue based upon the payment and performance obligations of the seller and buyer. Since we sell products with no contingent payment obligations and no obligations on our part subsequent to the delivery of products, we do not believe that Topic 606 will affect the manner in which we recognize revenue.

 

Concentrations of Credit Risk

 

Our financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables that it will likely incur in the near future. We place our cash and cash equivalents with financial institutions of high creditworthiness. At times, our cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits.  

 

During the three months ended December 31, 2017, all revenue was derived from one sales contract with one customer.

 

During the three months ended December 31, 2017, all purchases were derived from two purchase contracts with one supplier.

 

There was no revenue or purchases during the three months ended December 31, 2016.

 
 
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Inventories

 

Inventories consist primarily of finished goods. Inventories are valued at the lower of cost or market. We determine cost on the basis of first-in, first-out methods. As of December 31, 2017 and September 30, 2017, we had $715,500 and $0 in inventories, respectively.

 

Financial Instruments

 

The carrying values of our financial instruments, including, cash and cash equivalents, inventories, prepaid inventories, prepaid expenses, accounts payable and accrued expenses and deferred revenue, approximate their fair values due to the short-term maturities of these financial instruments.

 

Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated. It is not, however, practical to determine the fair value of amounts due to related party’s due to their related party nature

 

Recent Accounting Pronouncements

 

Management has considered all other recent accounting pronouncements issued since the last audit of our financial statements. Our management believes that these recent pronouncements will not have a material effect on our financial statements.

 

Off-Balance Sheet Arrangements

 

We do not have any 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 that is material to investors.

 

ITEM 3: QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

 

Smaller reporting companies are not required to provide the information required by this item. 

 

ITEM 4: CONTROLS AND PROCEDURES

 

Evaluation of Disclosure Controls and Procedures

 

We conducted an evaluation of the effectiveness of our “disclosure controls and procedures” (“Disclosure Controls”), as defined by Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), as of December 31, 2017, the end of the period covered by this Quarterly Report on Form 10-Q. The Disclosure Controls evaluation was done under the supervision and with the participation of management, including our chief executive officer and chief financial officer, which positions are held by the same person who assumed such positions on January 30, 2017 and who is our only employee and who does not work for us on a full-time basis. There are inherent limitations to the effectiveness of any system of disclosure controls and procedures. Accordingly, even effective disclosure controls and procedures can only provide reasonable assurance of achieving their control objectives. Based upon this evaluation, our chief executive officer and chief financial officer, concluded that, due to the inadequacy of our internal controls over financial reporting, our sole employee being our chief executive and financial officer and our limited internal audit function, our disclosure controls were not effective as of December 31, 2017, such that the information required to be disclosed by us in reports filed under the Securities Exchange Act of 1934 is (i) recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms and (ii) accumulated and communicated to the president and treasurer, as appropriate to allow timely decisions regarding disclosure.

 
 
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Changes in Internal Control over Financial Reporting

 

As reported in our annual report on Form 10-K for the year ended September 30, 2017, management has determined that our internal controls contain material weaknesses due to the absence of segregation of duties, as well as lack of qualified accounting personnel and excessive reliance on third party consultants for accounting, financial reporting and related activities. The lack of any separation of duties, with the same person, who is our only employee who serves as both chief executive officer and chief financial officer, who is our sole director and who does not have an accounting background and serves on a part-time basis, makes it unlikely that we will be able to implement effective internal controls over financial reporting in the near future.

 

During the period ended December 31, 2017, there was no change in our internal control over financial reporting (as such term is defined in Rule 13a-15(f) under the Exchange Act) 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 6: EXHIBITS

 

Exhibits

 

Exhibit Number

 

Description of Exhibits

31.1

 

Section 302 Certificate of Chief Executive Officer and Principal Financial Officer.

32.1

 

Section 906 Certificate of Chief Executive Officer and Principal Financial Officer.

101.INS

 

XBRL Instance Document

101.SCH

 

XBRL Taxonomy Schema Document

101.CAL

 

XBRL Taxonomy Calculation Linkbase Document

101.DEF

 

XBRL Taxonomy Definition Linkbase Document

101.LAB

 

XBRL Taxonomy Label Linkbase Document

101.PRE

 

XBRL Taxonomy Presentation Linkbase Document

 
 
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SIGNATURE

 

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.

 

 

 

ACRO BIOMEDICAL CO., LTD.

 

 

 

Dated: February 14, 2018

By:

/s/ Pao-Chi Chu

 

 

Pao-Chi Chu

 

 

Chief Executive Officer and Chief Financial Officer

 

 

 

 

16

 

EX-31 2 acbm_ex311.htm CERTIFICATION acbm_ex311.htm

EXHIBIT 31.1

 

CERTIFICATIONS

 

I, Pao-Chi Chu certify that:

 

1.

I have reviewed this quarterly report on Form 10-Q of Acro Biomedical Co., Ltd.;

 

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 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, 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 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 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: February 14, 2018

 

 

By:

/s/ Pao-Chi Chu

 

Pao-Chi Chu

 

Chief Executive Officer and Chief Financial officer

(Principal Executive Officer and Principal Financial Officer)

 

EX-32 3 acbm_ex321.htm CERTIFICATION acbm_ex321.htm

EXHIBIT 32.1

 

CERTIFICATIONS OF CHIEF EXECUTIVE OFFICER AND 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 Acro Biomedical Co., Ltd. (the “Company”) on Form 10-Q for period ended December 31, 2017 as filed with the Securities and Exchange Commission on the date hereof, I, Pao-Chi Chu, chief executive officer and chief financial officer of the Company, certify pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

 

 

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

 

 

 

 

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

 

Date: February 14, 2018

 

 

By:

/s/ Pao-Chi Chu

 

Pao-Chi Chu

 

Chief Executive Officer and Chief Financial Officer

(Principal Executive Officer and Principal Financial Officer)

 

A signed original of this written statement required by Section 906 has been provided to Acro Biomedical Co., Ltd. and will be retained by Acro Biomedical Co., Ltd. and furnished to the Securities and Exchange Commission or its staff upon request.

 

EX-101.INS 4 acbm-20171231.xml XBRL INSTANCE DOCUMENT 0001622996 2016-10-01 2016-12-31 0001622996 2017-05-01 2017-05-18 0001622996 2017-09-30 0001622996 2017-10-01 2017-12-31 0001622996 2017-12-31 0001622996 2018-02-14 0001622996 2016-09-30 0001622996 2016-12-31 xbrli:shares iso4217:USD iso4217:USDxbrli:shares xbrli:pure ACRO BIOMEDICAL CO., LTD. 0001622996 acbm --09-30 Smaller Reporting Company 47660000 10-Q 2017-12-31 false 2018 Q1 36810 8542 2533 2391 715500 30500 35500 548310 759542 548310 764534 600 66624 36379 41371 36979 172976 36979 172976 47660 47660 557912 557912 -94241 -14014 511331 591558 548310 764534 25000000 25000000 0.001 0.001 0 0 0 0 100000000 100000000 0.001 0.001 47660000 47660000 47660000 47660000 1445000 1300500 144500 62 5868 7351 58405 7413 64273 -7413 80227 0 -7413 80227 -0.00 0.00 47160000 47660000 234500 5000 7271 66024 -142 -28268 -142 -28268 0 0 0 0 <div> <p align="justify" style="margin: 0px 0px 0px 0in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; font-family: 'times new roman'; font-size: 13.33px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><b>NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS</b></p> <p align="justify" style="margin: 0px 0px 0px 0in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; font-family: 'times new roman'; font-size: 13.33px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">&#160;</p> <p align="justify" style="margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; font-family: 'times new roman'; font-size: 13.33px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">Acro Biomedical Co., Ltd. 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In this connection, the Company intends to conduct research and development on its own proprietary products based on cordyceps sinensis. Cordyceps is a fungus that is used in traditional Chinese medicine. The Company&#8217;s first sale was made in September 2017. The Company&#8217;s initial business plan was to build a family waterpark in a state-of-the-art designed aquatic center in several locations throughout the Hawaiian Islands. The Company was not able to develop this business and it did not generate any revenues in this business. Following a change of control on January 30, 2017, the Company discontinued its efforts to develop aquatic centers.</p> <p align="justify" style="margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; font-family: 'times new roman'; font-size: 13.33px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">&#160;</p> <p align="justify" style="margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; font-family: 'times new roman'; font-size: 13.33px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><b>Stock Distribution</b></p> <p align="justify" style="margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; font-family: 'times new roman'; font-size: 13.33px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">&#160;</p> <div align="justify" style="margin: 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; font-family: 'times new roman'; font-size: 13.33px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">On May 18, 2017, the Company effected a three-for-one stock distribution pursuant to which the Company issued two shares of common stock for each share of common stock outstanding on the record date, May 18, 2017. All share and per share information in these financial statements retroactively reflect this stock distribution.</div> </div> <p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px 0px 0px 0in; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><font size="2"><b>NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></font></p> <p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px 0px 0px 0in; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><font size="2">&#160;</font></p> <p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px 0px 0px 0in; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><font size="2"><b><i>Unaudited Interim Financial Statements</i></b></font></p> <p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px 0px 0px 0in; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><font size="2">&#160;</font></p> <p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px 0px 0px 0in; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><font size="2">The accompanying unaudited interim financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. Notes to the unaudited interim financial statements that would substantially duplicate the disclosures contained in the audited financial statements for the year ended&#160;September 30,&#160;2017 have been omitted; these financial statements should be read in conjunction with the audited financial statements and the footnotes thereto for the fiscal year ended September 30, 2017 included within the Company&#8217;s Annual Report on Form 10-K.</font></p> <p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px 0px 0px 0in; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><font size="2">&#160;</font></p> <p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px 0px 0px 0in; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><font size="2">In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the financial statements presented not misleading. The results of operations for such interim periods are not necessarily indicative of operations for a full year.</font></p> <p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px 0px 0px 0in; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><font size="2">&#160;</font></p> <p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px 0px 0px 0in; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><font size="2"><b><i>Use of Estimates</i></b></font></p> <p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px 0px 0px 0in; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><font size="2">&#160;</font></p> <p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px 0px 0px 0in; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><font size="2">The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. 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font-size: 13.33px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><b>NOTE 5 - RELATED PARTY TRANSACTIONS</b></p> <p align="justify" style="margin: 0px 0px 0px 0in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; font-family: 'times new roman'; font-size: 13.33px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">&#160;</p> <p align="justify" style="margin: 0px 0px 0px 0in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; font-family: 'times new roman'; font-size: 13.33px; 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widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px 0px 0px 0in; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><font size="2">&#160;</font></p> <p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px 0px 0px 0in; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><font size="2">The accompanying unaudited interim financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. Notes to the unaudited interim financial statements that would substantially duplicate the disclosures contained in the audited financial statements for the year ended&#160;September 30,&#160;2017 have been omitted; these financial statements should be read in conjunction with the audited financial statements and the footnotes thereto for the fiscal year ended September 30, 2017 included within the Company&#8217;s Annual Report on Form 10-K.</font></p> <p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px 0px 0px 0in; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><font size="2">&#160;</font></p> <p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px 0px 0px 0in; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><font size="2">In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the financial statements presented not misleading. The results of operations for such interim periods are not necessarily indicative of operations for a full year.</font></p> <div> <p align="justify" style="margin: 0px 0px 0px 0in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; font-family: 'times new roman'; font-size: 13.33px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><b><i>Use of Estimates</i></b></p> <p align="justify" style="margin: 0px 0px 0px 0in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; font-family: 'times new roman'; font-size: 13.33px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">&#160;</p> <div align="justify" style="margin: 0px 0px 0px 0in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; font-family: 'times new roman'; font-size: 13.33px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments.</div> </div> <div> <p align="justify" style="margin: 0px 0px 0px 0in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; font-family: 'times new roman'; font-size: 13.33px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><b><i>Concentrations of Credit Risk</i></b>&#160;</p> <p align="justify" style="margin: 0px 0px 0px 0in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; font-family: 'times new roman'; font-size: 13.33px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">&#160;</p> <p align="justify" style="margin: 0px 0px 0px 0in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; font-family: 'times new roman'; font-size: 13.33px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">The Company&#8217;s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables that it will likely incur in the near future. 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Topic 606 addresses the recognition of revenue based upon the payment and performance obligations of the seller and buyer. 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border-bottom-width: 1px; border-bottom-style: solid;" valign="bottom" width="1%"> <p style="margin: 0px;">&#160;</p> </td> <td align="right" style="border-bottom-color: currentcolor; border-bottom-width: 1px; border-bottom-style: solid;" valign="bottom" width="9%">(4,765</td> <td style="padding-bottom: 1px;" valign="bottom" width="1%">)</td> <td valign="bottom" width="1%"> <p style="margin: 0px;">&#160;</p> </td> <td style="border-bottom-color: currentcolor; border-bottom-width: 1px; border-bottom-style: solid;" valign="bottom" width="1%"> <p style="margin: 0px;">&#160;</p> </td> <td align="right" style="border-bottom-color: currentcolor; border-bottom-width: 1px; border-bottom-style: solid;" valign="bottom" width="9%">(32,042</td> <td style="padding-bottom: 1px;" valign="bottom" width="1%">)</td> </tr> <tr bgcolor="#ffffff"> <td valign="top"> <p align="justify" style="margin: 0px 0px 0px 0in;">Net deferred tax asset</p> </td> <td valign="bottom" width="1%"> <p style="margin: 0px;">&#160;</p> </td> <td style="border-bottom-color: currentcolor; border-bottom-width: 3px; border-bottom-style: double;" valign="bottom" width="1%">$</td> <td align="right" style="border-bottom-color: currentcolor; border-bottom-width: 3px; border-bottom-style: double;" valign="bottom" width="9%">-</td> <td style="padding-bottom: 3px;" valign="bottom" width="1%"> <p style="margin: 0px;">&#160;</p> </td> <td valign="bottom" width="1%"> <p style="margin: 0px;">&#160;</p> </td> <td style="border-bottom-color: currentcolor; border-bottom-width: 3px; border-bottom-style: double;" valign="bottom" width="1%">$</td> <td align="right" style="border-bottom-color: currentcolor; border-bottom-width: 3px; border-bottom-style: double;" valign="bottom" width="9%">-</td> <td style="padding-bottom: 3px;" valign="bottom" width="1%"> <p style="margin: 0px;">&#160;</p> </td> </tr> </table> 2 3 27277 -27277 32042 32042 32042 4765 0 0 0.34 64981 481000 0 27277 4992 4992 94241 14014 -7413 80227 64981 4992 <div> <p align="justify" style="margin: 0px 0px 0px 0in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; font-family: 'times new roman'; font-size: 13.33px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><b><i>Inventories</i></b></p> <p align="justify" style="margin: 0px 0px 0px 0in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; font-family: 'times new roman'; font-size: 13.33px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">&#160;</p> <div align="justify" style="margin: 0px 0px 0px 0in; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; font-family: 'times new roman'; font-size: 13.33px; font-style: normal; font-weight: 400; word-spacing: 0px; white-space: normal; orphans: 2; widows: 2; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">Inventories consist primarily of finished goods. Inventories are valued at the lower of cost or market. The Company determines cost on the basis of first-in, first-out methods. As of December 31, 2017 and September 30, 2017, the Company had $715,500 and $0 in inventories, respectively.</div> </div> 0001622996us-gaap:CustomerConcentrationRiskMemberus-gaap:RevenueFromContractWithCustomerMember2017-10-012017-12-31 1 0001622996us-gaap:SupplierConcentrationRiskMemberus-gaap:CostOfGoodsTotalMember2017-10-012017-12-31 2 one customer one supplier acbm:Contract 0001622996us-gaap:ChiefExecutiveOfficerMember2017-10-012017-12-31 -2520 2520 0 <div> <p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><b>NOTE 6 - COMMITMENTS AND CONTINGENCIES</b></p> <p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">&#160;</p> <p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px 0px 0px 0in; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><i>Rent</i></p> <p align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px 0px 0px 0in; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">&#160;</p> <div align="justify" style="text-align: justify; widows: 2; text-transform: none; font-style: normal; text-indent: 0px; margin: 0px 0px 0px 0in; font-family: 'times new roman'; white-space: normal; orphans: 2; letter-spacing: normal; color: #000000; font-size: 13px; font-weight: 400; word-spacing: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;">On November 30, 2017, the Company entered into a&#160;lease agreement to rent an&#160;office space in Hong Kong for a two-year term at HK$19,500 per month. The Company paid $4,992 (HK$39,000) as a security deposit and for the three months ended December 31, 2017, the Company incurred $2,520 in rent expense.</div> </div> 00016229962017-11-012017-11-30 19500 P2Y iso4217:HKD 39000 2520 EX-101.SCH 5 acbm-20171231.xsd XBRL TAXONOMY EXTENSION SCHEMA 001 - Document - Document And Entity Information link:presentationLink link:definitionLink link:calculationLink 002 - Statement - Balance Sheets link:presentationLink link:definitionLink link:calculationLink 003 - Statement - Balance Sheets (Parentheticals) link:presentationLink link:definitionLink link:calculationLink 004 - Statement - Statements of Operations (Unaudited) link:presentationLink link:definitionLink link:calculationLink 005 - Statement - Statements of Cash Flows (Unaudited) link:presentationLink link:definitionLink link:calculationLink 006 - Disclosure - ORGANIZATION AND DESCRIPTION OF BUSINESS link:presentationLink link:definitionLink link:calculationLink 007 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES link:presentationLink link:definitionLink link:calculationLink 008 - Disclosure - GOING CONCERN link:presentationLink link:definitionLink link:calculationLink 009 - Disclosure - INCOME TAXES link:presentationLink link:definitionLink link:calculationLink 010 - Disclosure - RELATED PARTY TRANSACTIONS link:presentationLink link:definitionLink link:calculationLink 012 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) link:presentationLink link:definitionLink link:calculationLink 013 - Disclosure - INCOME TAXES (Tables) link:presentationLink link:definitionLink link:calculationLink 014 - Disclosure - ORGANIZATION AND DESCRIPTION OF BUSINESS (Detail Textuals) link:presentationLink link:definitionLink link:calculationLink 015 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) link:presentationLink link:definitionLink link:calculationLink 017 - Disclosure - GOING CONCERN (Detail Textuals) link:presentationLink link:definitionLink link:calculationLink 018 - Disclosure - INCOME TAXES (Details) - Summary of provision for income taxes link:presentationLink link:definitionLink link:calculationLink 019 - Disclosure - INCOME TAXES - Summary of componenets of net deferrd tax assets (Details 1) link:presentationLink link:definitionLink link:calculationLink 020 - Disclosure - INCOME TAXES (Detail Textuals) link:presentationLink link:definitionLink link:calculationLink 021 - Disclosure - RELATED PARTY TRANSACTIONS (Detail Textuals) link:presentationLink link:definitionLink link:calculationLink 016 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals 1) link:presentationLink link:definitionLink link:calculationLink 011 - Disclosure - COMMITMENTS AND CONTINGENCIES link:presentationLink link:definitionLink link:calculationLink 022 - Disclosure - COMMITMENTS AND CONTINGENCIES (Detail Textuals) link:presentationLink link:definitionLink link:calculationLink EX-101.CAL 6 acbm-20171231_cal.xml XBRL TAXONOMY EXTENSION CALCULATION LINKBASE EX-101.DEF 7 acbm-20171231_def.xml XBRL TAXONOMY EXTENSION DEFINITION LINKBASE EX-101.LAB 8 acbm-20171231_lab.xml XBRL TAXONOMY EXTENSION LABEL LINKBASE EX-101.PRE 9 acbm-20171231_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE XML 10 R1.htm IDEA: XBRL DOCUMENT v3.8.0.1
Document And Entity Information - shares
3 Months Ended
Dec. 31, 2017
Feb. 14, 2018
Document And Entity Information [Abstract]    
Entity Registrant Name ACRO BIOMEDICAL CO., LTD.  
Entity Central Index Key 0001622996  
Trading Symbol acbm  
Current Fiscal Year End Date --09-30  
Entity Filer Category Smaller Reporting Company  
Entity Common Stock, Shares Outstanding   47,660,000
Document Type 10-Q  
Document Period End Date Dec. 31, 2017  
Amendment Flag false  
Document Fiscal Year Focus 2018  
Document Fiscal Period Focus Q1  
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Balance Sheets
Dec. 31, 2017
USD ($)
Sep. 30, 2017
USD ($)
Current Assets    
Cash and cash equivalents $ 8,542 $ 36,810
Inventories 715,500  
Prepaid inventories   481,000
Prepaid expenses 35,500 30,500
Total Current Assets 759,542 548,310
Security Deposit 4,992  
TOTAL ASSETS 764,534 548,310
Current Liabilities    
Accounts payable and accrued expenses 66,624 600
Deferred revenue 64,981  
Due to related party 41,371 36,379
Total Current Liabilities 172,976 36,979
TOTAL LIABILITIES 172,976 36,979
Stockholders' Equity    
Preferred stock: 25,000,000 shares, par value $0.001 per share; no shares issued and outstanding at December 31, 2017 and September 30, 2017
Common stock, par value $0.001 per share: 100,000,000 authorized, 47,660,000 shares issued and outstanding at December 31, 2017 and September 30, 2017 47,660 47,660
Additional paid-in capital 557,912 557,912
Accumulated deficit (14,014) (94,241)
Total Stockholders' Equity 591,558 511,331
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 764,534 $ 548,310
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Balance Sheets (Parentheticals) - $ / shares
Dec. 31, 2017
Sep. 30, 2017
Statement of Financial Position [Abstract]    
Preferred stock, shares authorized 25,000,000 25,000,000
Preferred stock, par value (in dollars per share) $ 0.001 $ 0.001
Preferred stock, shares issued 0 0
Preferred stock, shares outstanding 0 0
Common stock, par value (in dollars per share) $ 0.001 $ 0.001
Common stock, shares authorized 100,000,000 100,000,000
Common stock, shares issued 47,660,000 47,660,000
Common stock, shares outstanding 47,660,000 47,660,000
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Statements of Operations (Unaudited) - USD ($)
3 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Income Statement [Abstract]    
Revenues $ 1,445,000  
Cost of revenues 1,300,500  
Gross profit 144,500  
Operating expenses    
Selling, general and administrative 5,868 $ 62
Professional fees 58,405 7,351
Total operating expenses 64,273 7,413
Income (loss) from operations 80,227 (7,413)
Income (loss) before provision for income taxes 80,227 (7,413)
Provision for income taxes 0 0
Net income (loss) $ 80,227 $ (7,413)
Basic and dilutive income (loss) per share of common stock (in dollars per share) $ 0.00 $ (0.00)
Weighted average number of shares of common stock outstanding (in shares) 47,660,000 47,160,000
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Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Dec. 31, 2017
Dec. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES    
Net income (loss) $ 80,227 $ (7,413)
Changes in operating assets and liabilities:    
Inventories (234,500)  
Prepaid expenses (5,000)  
Accounts payable and accrued expenses 66,024 7,271
Deferred revenue 64,981  
Net cash used in operating activities (28,268) (142)
Net change in cash and cash equivalents (28,268) (142)
Cash at beginning of period 36,810 2,533
Cash at end of period 8,542 2,391
SUPPLEMENTAL CASH FLOW INFORMATION:    
Cash paid for income taxes 0 0
Cash paid for interest 0 $ 0
NON-CASH INVESTING AND FINANCING ACTIVITIES    
Security deposit paid by related party $ 4,992  
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ORGANIZATION AND DESCRIPTION OF BUSINESS
3 Months Ended
Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
ORGANIZATION AND DESCRIPTION OF BUSINESS

NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS

 

Acro Biomedical Co., Ltd. (the “Company”) is a Nevada corporation incorporated on September 24, 2014 under the name Killer Waves Hawaii, Inc. On January 30, 2017, the Company’s corporate name was changed to Acro Biomedical Co., Ltd.

 

The Company’s fiscal year end is September 30.

 

The Company has been engaged in the business of developing and marketing nutritional products that promote wellness and a healthy lifestyle. In this connection, the Company intends to conduct research and development on its own proprietary products based on cordyceps sinensis. Cordyceps is a fungus that is used in traditional Chinese medicine. The Company’s first sale was made in September 2017. The Company’s initial business plan was to build a family waterpark in a state-of-the-art designed aquatic center in several locations throughout the Hawaiian Islands. The Company was not able to develop this business and it did not generate any revenues in this business. Following a change of control on January 30, 2017, the Company discontinued its efforts to develop aquatic centers.

 

Stock Distribution

 

On May 18, 2017, the Company effected a three-for-one stock distribution pursuant to which the Company issued two shares of common stock for each share of common stock outstanding on the record date, May 18, 2017. All share and per share information in these financial statements retroactively reflect this stock distribution.
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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
3 Months Ended
Dec. 31, 2017
Accounting Policies [Abstract]  
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 

Unaudited Interim Financial Statements

 

The accompanying unaudited interim financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. Notes to the unaudited interim financial statements that would substantially duplicate the disclosures contained in the audited financial statements for the year ended September 30, 2017 have been omitted; these financial statements should be read in conjunction with the audited financial statements and the footnotes thereto for the fiscal year ended September 30, 2017 included within the Company’s Annual Report on Form 10-K.

 

In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the financial statements presented not misleading. The results of operations for such interim periods are not necessarily indicative of operations for a full year.

 

Use of Estimates

 

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments.

  

Related Parties

 

The Company follows ASC 850, “Related Party Disclosures, for the identification of related parties and disclosure of related party transactions.

 

Revenue Recognition

 

The Company recognizes revenue from the sale of products in accordance with ASC 605, “Revenue Recognition.” The Company recognizes revenue only when all of the following criteria have been met:

 

 

i) Persuasive evidence for an agreement exists;

 

ii) Service has been provided;

 

iii) The fee is fixed or determinable; and

 

iv) Collection is reasonably assured.

 

Under these criteria, this generally means that the Company recognizes revenue when our products are delivered to customers in accordance with the written sales terms.

 

May 2014, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) jointly issued a converged standard, Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers (Topic 606). Topic 606 addresses the recognition of revenue based upon the payment and performance obligations of the seller and buyer. Since the Company sells products with no contingent payment obligations and no obligations on its part subsequent to the delivery of products, the Company does not believe that Topic 606 will affect the manner in which it recognizes revenue.

 

Concentrations of Credit Risk 

 

The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables that it will likely incur in the near future. The Company places its cash and cash equivalents with financial institutions of high creditworthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits.  

 

During the three months ended December 31, 2017, all revenue was derived from one sales contract with one customer.

 

During the three months ended December 31, 2017, all purchases were derived from two purchase contracts with one supplier.

 

There was no revenue or purchases during the three months ended December 31, 2016.

 

Inventories

 

Inventories consist primarily of finished goods. Inventories are valued at the lower of cost or market. The Company determines cost on the basis of first-in, first-out methods. As of December 31, 2017 and September 30, 2017, the Company had $715,500 and $0 in inventories, respectively.

  

Financial Instruments

 

The carrying values of our financial instruments, including cash and cash equivalents, inventories, prepaid inventories, prepaid expenses, accounts payable and accrued expenses and deferred revenue, approximate their fair values due to the short-term maturities of these financial instruments.

 

Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated. It is not, however, practical to determine the fair value of amounts due to related party’s due to their related party nature

 

Recent Accounting Pronouncements

 

Management has considered all other recent accounting pronouncements issued since the last audit of our financial statements. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

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GOING CONCERN
3 Months Ended
Dec. 31, 2017
Going Concern [Abstract]  
GOING CONCERN

NOTE 3 - GOING CONCERN

 

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. For the three months ended December 31, 2017, the Company has negative cash flows of $28,268 from operating activities. As of December 31, 2017 and September 30, 3017, the Company has an accumulated deficit of $14,014 and $94,241, respectively. The Company intends to seek to fund the development of its operations through equity financing arrangements, which may be insufficient to fund its capital expenditures, working capital and other near-term cash requirements. The Company’s ability to raise funds in the equity market may be impacted by the absence of any trading market in its common stock. The Company heavily relies on one customer for revenue generation. These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.
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INCOME TAXES
3 Months Ended
Dec. 31, 2017
Income Tax Disclosure [Abstract]  
INCOME TAXES

NOTE 4 - INCOME TAXES

 

As of December 31, 2017 and September 30, 2017, the Company had net operating loss carry forwards of $14,014 and $94,241, respectively, that may be available to reduce future taxable income through 2034.

 

The provision for income taxes differs from the amounts which would be provided by applying the statutory federal income tax rate of 34% to the net loss before provision for income taxes for the following reasons:

 

 

 

Three Months Ended

 

 

 

December 31,

 

 

 

2017

 

 

2016

 

Income tax expense (benefit) at statutory rate

 

$ 27,277

 

 

$ (2,520 )

Valuation allowance

 

 

(27,277 )

 

 

2,520

 

Income tax expense per books

 

$ -

 

 

$ -

 

 

Net deferred tax assets consist of the following components as of:

 

 

 

December 31,

2017

 

 

September 30,

2017

 

Net operating loss carry forward

 

$ 32,042

 

 

$ 32,042

 

Net operating losses utilized

 

 

(27,277 )

 

 

-

 

Valuation allowance

 

 

(4,765 )

 

 

(32,042 )

Net deferred tax asset

 

$ -

 

 

$ -

 

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RELATED PARTY TRANSACTIONS
3 Months Ended
Dec. 31, 2017
Related Party Transactions [Abstract]  
RELATED PARTY TRANSACTIONS

NOTE 5 - RELATED PARTY TRANSACTIONS

 

During the three months ended December 31, 2017, the Company’s chief executive officer paid a security deposit of $4,992 for the rent on behalf of the Company.

 

As of December 31, 2017 and September 30, 2017 the Company had due to related party of $41,371 and $36,379, respectively.
XML 20 R11.htm IDEA: XBRL DOCUMENT v3.8.0.1
COMMITMENTS AND CONTINGENCIES
3 Months Ended
Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]  
COMMITMENTS AND CONTINGENCIES

NOTE 6 - COMMITMENTS AND CONTINGENCIES

 

Rent

 

On November 30, 2017, the Company entered into a lease agreement to rent an office space in Hong Kong for a two-year term at HK$19,500 per month. The Company paid $4,992 (HK$39,000) as a security deposit and for the three months ended December 31, 2017, the Company incurred $2,520 in rent expense.
XML 21 R12.htm IDEA: XBRL DOCUMENT v3.8.0.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
3 Months Ended
Dec. 31, 2017
Accounting Policies [Abstract]  
Unaudited Interim Financial Statements

Unaudited Interim Financial Statements

 

The accompanying unaudited interim financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. Notes to the unaudited interim financial statements that would substantially duplicate the disclosures contained in the audited financial statements for the year ended September 30, 2017 have been omitted; these financial statements should be read in conjunction with the audited financial statements and the footnotes thereto for the fiscal year ended September 30, 2017 included within the Company’s Annual Report on Form 10-K.

 

In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the financial statements presented not misleading. The results of operations for such interim periods are not necessarily indicative of operations for a full year.

Use of Estimates

Use of Estimates

 

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments.
Related Parties

Related Parties

 

The Company follows ASC 850, “Related Party Disclosures,  for the identification of related parties and disclosure of related party transactions.
Revenue Recognition

Revenue Recognition

 

The Company recognizes revenue from the sale of products in accordance with ASC 605, “Revenue Recognition.” The Company recognizes revenue only when all of the following criteria have been met:

 

 

i) Persuasive evidence for an agreement exists;

 

ii) Service has been provided;

 

iii) The fee is fixed or determinable; and

 

iv) Collection is reasonably assured.

 

Under these criteria, this generally means that the Company recognizes revenue when our products are delivered to customers in accordance with the written sales terms.

 

May 2014, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) jointly issued a converged standard, Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers (Topic 606). Topic 606 addresses the recognition of revenue based upon the payment and performance obligations of the seller and buyer. Since the Company sells products with no contingent payment obligations and no obligations on its part subsequent to the delivery of products, the Company does not believe that Topic 606 will affect the manner in which it recognizes revenue.
Concentrations of Credit Risk

Concentrations of Credit Risk 

 

The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables that it will likely incur in the near future. The Company places its cash and cash equivalents with financial institutions of high creditworthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits.  

 

During the three months ended December 31, 2017, all revenue was derived from one sales contract with one customer.

 

During the three months ended December 31, 2017, all purchases were derived from two purchase contracts with one supplier.

 

There was no revenue or purchases during the three months ended December 31, 2016.
Inventories

Inventories

 

Inventories consist primarily of finished goods. Inventories are valued at the lower of cost or market. The Company determines cost on the basis of first-in, first-out methods. As of December 31, 2017 and September 30, 2017, the Company had $715,500 and $0 in inventories, respectively.
Financial Instruments

Financial Instruments

 

The carrying values of our financial instruments, including cash and cash equivalents, inventories, prepaid inventories, prepaid expenses, accounts payable and accrued expenses and deferred revenue, approximate their fair values due to the short-term maturities of these financial instruments.

 

Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated. It is not, however, practical to determine the fair value of amounts due to related party’s due to their related party nature
Recent Accounting Pronouncements

Recent Accounting Pronouncements

 

Management has considered all other recent accounting pronouncements issued since the last audit of our financial statements. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.
XML 22 R13.htm IDEA: XBRL DOCUMENT v3.8.0.1
INCOME TAXES (Tables)
3 Months Ended
Dec. 31, 2017
Income Tax Disclosure [Abstract]  
Schedule of provision for income taxes

 

 

Three Months Ended

 

 

 

December 31,

 

 

 

2017

 

 

2016

 

Income tax expense (benefit) at statutory rate

 

$ 27,277

 

 

$ (2,520 )

Valuation allowance

 

 

(27,277 )

 

 

2,520

 

Income tax expense per books

 

$ -

 

 

$ -

 

Schedule of net deferred tax assets

 

 

December 31,

2017

 

 

September 30,

2017

 

Net operating loss carry forward

 

$ 32,042

 

 

$ 32,042

 

Net operating losses utilized

 

 

(27,277 )

 

 

-

 

Valuation allowance

 

 

(4,765 )

 

 

(32,042 )

Net deferred tax asset

 

$ -

 

 

$ -

 

XML 23 R14.htm IDEA: XBRL DOCUMENT v3.8.0.1
ORGANIZATION AND DESCRIPTION OF BUSINESS (Detail Textuals)
1 Months Ended
May 18, 2017
shares
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Stock split, conversion ratio 3
Number of common stock shares issued for each share of common stock outstanding 2
XML 24 R15.htm IDEA: XBRL DOCUMENT v3.8.0.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) - USD ($)
Dec. 31, 2017
Sep. 30, 2017
Dec. 31, 2016
Sep. 30, 2016
Accounting Policies [Abstract]        
Cash and cash equivalents $ 8,542 $ 36,810 $ 2,391 $ 2,533
Inventories $ 715,500      
XML 25 R16.htm IDEA: XBRL DOCUMENT v3.8.0.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals 1)
3 Months Ended
Dec. 31, 2017
Contract
Revenue from contract with customer | Customer concentration risk  
Concentration Risk [Line Items]  
Number of contracts 1
Concentration risk, customer one customer
Purchases | Supplier concentration risk  
Concentration Risk [Line Items]  
Number of contracts 2
Concentration risk, supplier one supplier
XML 26 R17.htm IDEA: XBRL DOCUMENT v3.8.0.1
GOING CONCERN (Detail Textuals) - USD ($)
3 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Sep. 30, 2017
Going Concern [Abstract]      
Cash flows used in operating activities $ (28,268) $ (142)  
Accumulated deficit $ (14,014)   $ (94,241)
XML 27 R18.htm IDEA: XBRL DOCUMENT v3.8.0.1
INCOME TAXES (Details) - Summary of provision for income taxes - USD ($)
3 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Income Tax Disclosure [Abstract]    
Income tax expense (benefit) at statutory rate $ 27,277 $ (2,520)
Valuation allowance (27,277) 2,520
Income tax expense per books $ 0 $ 0
XML 28 R19.htm IDEA: XBRL DOCUMENT v3.8.0.1
INCOME TAXES - Summary of componenets of net deferrd tax assets (Details 1) - USD ($)
Dec. 31, 2017
Sep. 30, 2017
Income Tax Disclosure [Abstract]    
Net operating loss carry forward $ 32,042 $ 32,042
Net operating losses utilized (27,277) 0
Valuation allowance (4,765) (32,042)
Net deferred tax asset $ 0 $ 0
XML 29 R20.htm IDEA: XBRL DOCUMENT v3.8.0.1
INCOME TAXES (Detail Textuals) - USD ($)
3 Months Ended
Dec. 31, 2017
Sep. 30, 2017
Income Tax Disclosure [Abstract]    
Net operating loss carry forwards $ 14,014 $ 94,241
Statutory federal income tax rate 34.00%  
XML 30 R21.htm IDEA: XBRL DOCUMENT v3.8.0.1
RELATED PARTY TRANSACTIONS (Detail Textuals) - USD ($)
3 Months Ended
Dec. 31, 2017
Sep. 30, 2017
Related Party Transaction [Line Items]    
Security deposit paid by related party $ 4,992  
Due to related party 41,371 $ 36,379
Chief executive officer    
Related Party Transaction [Line Items]    
Security deposit paid by related party $ 4,992  
XML 31 R22.htm IDEA: XBRL DOCUMENT v3.8.0.1
COMMITMENTS AND CONTINGENCIES (Detail Textuals)
1 Months Ended 3 Months Ended
Nov. 30, 2017
HKD
Dec. 31, 2016
USD ($)
Dec. 31, 2017
USD ($)
Dec. 31, 2017
HKD
Commitments and Contingencies Disclosure [Abstract]        
Rent expense on office space HKD 19,500 $ 2,520    
Lease term of office space 2 years      
Security Deposit     $ 4,992 HKD 39,000
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