10Q

0001393905-20-000160.txt : 20200514 0001393905-20-000160.hdr.sgml : 20200514 20200514132508 ACCESSION NUMBER: 0001393905-20-000160 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 55 CONFORMED PERIOD OF REPORT: 20200331 FILED AS OF DATE: 20200514 DATE AS OF CHANGE: 20200514 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ando Holdings Ltd. CENTRAL INDEX KEY: 0001663641 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-ADVERTISING [7310] IRS NUMBER: 474933278 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 001-37834 FILM NUMBER: 20876726 BUSINESS ADDRESS: STREET 1: ROOM 1107, 11/F STREET 2: LIPPO SUN PLAZA, 28 CANTON ROAD CITY: TSIM SHA TSUI, KOWLOON STATE: K3 ZIP: 00000 BUSINESS PHONE: 852 23519122 MAIL ADDRESS: STREET 1: ROOM 1107, 11/F STREET 2: LIPPO SUN PLAZA, 28 CANTON ROAD CITY: TSIM SHA TSUI, KOWLOON STATE: K3 ZIP: 00000 FORMER COMPANY: FORMER CONFORMED NAME: PC Mobile Media Corp. DATE OF NAME CHANGE: 20160113 10-Q 1 adhg_10q.htm QUARTERLY REPORT 10Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

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

For the quarterly period ended March 31, 2020

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

For the transition period from ___________ to ___________

Commission file number 001-37834

____________________________

ANDO HOLDINGS LTD.

(Exact name of registrant as specified in its charter)

Nevada		47-4933278
(State or other jurisdiction of		(I.R.S. Employer
incorporation or organization)		Identification Number)

Room 1107, 11/F, Lippo Sun Plaza, 28 Canton Road

Tsim Sha Tsui, Kowloon, Hong Kong 00000

(Address of principal executive offices, including zip code)

+852 23519122

(Registrant’s phone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class

Trading Symbol(s)

Name of each exchange

on which registered

Common Stock with

par value $0.001 per share

ADHG

OTC Markets

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

YES [X] NO [ ]

Indicate by check mark whether the registrant has submitted electronically, every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (section 232.405 of this chapter) during the preceding twelve months (or shorter period that the registrant was required to submit such files).

YES [ ] NO [X]

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

Large accelerated filer [ ]		Accelerated filer [ ]
Non-accelerated filer [ ]		Smaller reporting company [X]
(Do not check if smaller reporting company)		Emerging growth company [X]

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

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes [ ] No [X]

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY

PROCEEDINGS DURING THE PRECEDING FIVE YEARS:

Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.

Yes [ ] No [ ]

APPLICABLE ONLY TO CORPORATE ISSUERS:

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.

Class		Outstanding at May 14, 2020

Common Stock, par value $.001 per share		12,000,000 shares

ANDO HOLDINGS LTD.

TABLE OF CONTENTS

	PAGE

Part I Financial Information	4

Item 1. Financial Statements (unaudited)	4

Condensed Consolidated Balance Sheets	4

Condensed Consolidated Statements of Operations	5

Condensed Consolidated Statements of Changes In Stockholders’ Deficit	6

Condensed Consolidated Statements of Cash Flows	7

Notes to Condensed Consolidated Unaudited Financial Statements	8

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	16

Item 3. Quantitative and Qualitative Disclosures About Market Risk	19

Item 4. Controls and Procedures	20

Part II Other Information	21

Item 1. Legal Proceedings	21

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds	21

Item 3. Defaults Upon Senior Securities	21

Item 4. Mine Safety Disclosures	21

Item 5. Other Information	21

Item 6. Exhibits	21

Signatures	22

PART I FINANCIAL INFORMATION

Item 1. Financial Statements

ANDO HOLDINGS LIMITED

CONDENSED CONSOLIDATED BALANCE SHEETS

AS OF MARCH 31, 2020 AND SEPTEMBER 30, 2019

(Currency expressed in United States Dollars (“US$”), except for number of share)

	As of March 31, 2020		As of September 30, 2019
	(Unaudited)		(Audited)
ASSETS
Current Assets
Cash and cash equivalents	$	36,675	$	61,816
Related party - loan receivable		2,394,179		-
Prepaid expenses		5,646		13,000
Total Current Assets		2,436,500		74,816

Non-current Assets
Operating lease right-of-use assets, net		65,994		-

TOTAL ASSETS	$	2,502,494	$	74,816

LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities
Income tax payable	$	28	$	28
Amount due to director		4,324		2,789
Amount due to related parties		33,743		123,610
Accounts payable and accrued expenses		61,142		19,058
Related party - note payable		50,000		50,000
Third-party - note payable		2,455,000		-
Operating lease liabilities, current portion		23,900		-
Total Current Liabilities		2,628,137		195,485

Non-Current Liabilities
Third-party - note payable		50,000		-
Operating lease liabilities, net of current portion		40,204		-

TOTAL LIABILITIES	$	2,718,341	$	195,485

STOCKHOLDERS' EQUITY
Preferred stock - Par value $0.001; Authorized: 10,000,000 None issued and outstanding		-		-
Common Stock - Par value $0.001; Authorized: 75,000,000 Issued and Outstanding: 12,000,000 shares as of March 31, 2020 and September 30, 2019		12,000		12,000
Additional paid-in capital		58,853		58,853
Accumulated other comprehensive loss		312		-
Accumulated deficit		(287,012)		(191,522)
TOTAL STOCKHOLDERS' EQUITY		(215,847)		(120,669)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	2,502,494	$	74,816

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

ANDO HOLDINGS LIMITED

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

AND COMPREHENSIVE LOSS

FOR THE THREE AND SIX MONTHS ENDED MARCH 31, 2020 AND 2019

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

	Three months ended March 31,				Six months ended March 31,
	2020		2019⁽¹⁾		2020		2019⁽¹⁾

Revenue	$	-	$	-	$	-	$	-

Cost of revenue		-		-		-		-

Gross profit	$	-	$	-	$	-	$	-

Expenses
General and administrative		(51,214)		(11,420)		(101,693)		(37,130)
Total expenses		(51,214)		(11,420)		(101,693)		(37,130)

Loss from operations		(51,214)		(11,420)		(101,693)		(37,130)

Other income (expense)
Related party - interest income		48,058		-		56,532		-
Finance cost		(42,675)		-		(50,329)		-
Total other income (expense)	$	5,383	$	-	$	6,203	$	-

Loss before income tax		(45,831)		(11,420)		(95,490)		(37,130)

Net loss from continuing operations	$	(45,831)	$	(11,420)	$	(95,490)	$	(37,130)

Foreign currency translation income		312		-		312		-

Comprehensive loss	$	(45,519)	$	(11,420)	$	(95,178)	$	(37,130)

Basic and diluted loss per common share	$	(0.00)	$	(0.00)	$	(0.01)	$	(0.00)

Weighted average number of common shares outstanding		12,000,000		12,000,000		12,000,000		12,000,000

(1) The prior year comparative information has been retrospectively stated due to the common control acquisition on September 30, 2019.

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

ANDO HOLDINGS LIMITED

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY

FOR SIX MONTHS ENDED MARCH 31, 2020 AND 2019

(Currency expressed in United States Dollars (“US$”), except for number of shares)

Six months ended March 31, 2020 (Unaudited)

	Common Stock
	Number of Shares	Amount		Additional Paid-In Capital		Accumulated Comprehensive Income/(Loss)		Accumulated Deficit		Total Equity

Balance, September 30, 2019 (audited)	12,000,000	$	12,000	$	58,853	$	-	$	(191,522)	$	(120,669)

Net loss for the three months ended December 31, 2019	-								(49,659)		(49,659)
Balance, December 31, 2019 (unaudited)	12,000,000	$	12,000	$	58,853	$	-	$	(241,181)	$	(170,328)

Net loss for the three months ended March 31, 2020	-		-		-		-		(45,831)		(45,831)
Foreign currency translation income	-						312		-		312
Balance, March 31, 2020 (unaudited)	12,000,000	$	12,000	$	58,853	$	312	$	(287,012)	$	(215,847)

Six months ended March 31, 2019 (Unaudited)

	Common Stock
	Number of Shares	Amount		Additional Paid-In Capital		Accumulated Deficit		Total Equity

Balance, September 30, 2018⁽¹⁾ (audited)	12,000,000	$	12,000	$	58,853	$	(112,772)	$	(41,919)

Net loss for the three months ended December 31, 2018	-						(25,710)		(25,710)
Balance, December 31, 2018 (unaudited)	12,000,000	$	12,000	$	58,853	$	(138,482)	$	(67,629)

Net loss for the three months ended March 31, 2019	-		-		-		(11,420)		(11,420)
Balance, March 31, 2019⁽¹⁾ (unaudited)	12,000,000	$	12,000	$	58,853	$	(149,902)	$	(79,049)

(1) The prior year comparative information has been retrospectively stated due to the common control acquisition on September 30, 2019.

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

ANDO HOLDINGS LIMITED

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE SIX MONTHS ENDED MARCH 31, 2020 AND 2019

(Currency expressed in United States Dollars (“US$”), except for number of shares)

	Six months ended March 31,
	2020		2019⁽¹⁾

OPERATING ACTIVITIES
Net Loss	$	(95,490)	$	(37,130)
Adjustments to reconcile Net Loss to net cash provided by operations:
Depreciation and amortization expenses		10,044		-
(Increase) / Decrease in Prepaid Expenses		7,330		5,600
Increase / (Decrease) in Account Payable and Accrued Expenses		42,430		2,532
Decrease in lease liabilities		(11,954)		-
Net cash used in Operating Activities	$	(47,640)	$	(28,998)

FINANCING ACTIVITIES
Proceeds from Promissory Note		2,505,000		50,000
Increase / (Decrease) in Related Party Loan Receivable		(2,394,179)		-
Increase / (Decrease) in Advance from Director and Related Parties		(88,315)		42,411
Net cash provided by Financing Activities	$	22,506	$	92,411

Effect of exchange rate changes in cash and cash equivalents		(7)		-

Net increase in Cash for period		(25,141)		63,413
Cash at beginning of period		61,816		878
Cash at end of period	$	36,675	$	64,291

Supplemental Cash Flow Information and noncash Financing Activities:
Initial recognition of operating lease right-of-use assets and operating lease obligations upon adoption of ASC Topic 842	$	77,209	$	-
Expenses paid by related party on behalf of the Company	$	32,120	$	41,770
Finance Cost Paid	$	31,406	$	327

(1) The prior year comparative information has been retrospectively stated due to the common control acquisition on September 30, 2019.

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

ANDO HOLDINGS LIMITED

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE AND SIX MONTHS ENDED MARCH 31, 2020 AND 2019

(Currency expressed in United States Dollars (“US$”), except for number of shares)

NOTE 1 - NATURE OF OPERATIONS AND BASIS OF PRESENTATION

Ando Holdings Ltd. (“Ando Holdings Ltd.” or the “Company”) was incorporated in the State of Nevada on August 22, 2015 and its fiscal year end is September 30. The primary business of the company was previously to offer mobile billboard display advertising. After thorough analysis, the Company terminated its advertising business. The Company is currently pursuing business opportunities in Hong Kong. The Company acquired 4 companies during this financial year, which were Ando Automobile Technology Limited, Ando Capital Investment Limited, Xian Ando Industrial Company Limited and Xian Ando Factoring Commercial Company Limited.

On November 29, 2018, the Company acquired Ando Automobile Technology Limited, a limited liability company incorporated in Hong Kong (“AATL”), from Lam Chi Kwong Leo with a cash consideration of $1,282. The Company intends this fully owned subsidiary to operate as an automobile trading company, trading in foreign-made automobiles to be shipped to Chinese buyers directly. As of March 31, 2020, this subsidiary had no operation.

On September 30, 2019, the Company and Ando Capital Investment Limited, a limited liability company incorporated in Hong Kong (“ACIL”) and Mr. Lam Chi Kwong Leo, a permanent Hong Kong resident, a major shareholder of the Company, our director and Chief Executive Officer and the sole shareholder of ACIL, entered into a set of agreements, collectively named as the “Variable Interest Entity or VIE Agreements,” pursuant to which the Company has contractual rights to control and operate the business of ACIL (the “VIE”). ACIL currently has insurance business and has been our VIE for our future business expansion and development in Hong Kong. ACIL has two wholly owned subsidiaries, namely Xian Ando Holdings Company Limited and Xian Ando Commercial Factoring Company Limited, and these two wholly owned subsidiaries have minimal operations.

Mr. Lam Chi Kwong Leo is the common director and major shareholder of the Company and ACIL. As a result of this common ownership and in accordance with the FASB Accounting Standards Codification Section 805 “Business Combination”, the transaction is being treated as a combination between entities under common control. The recognized assets and liabilities were transferred at their carrying amounts at the date of the transaction. The equity accounts of the combining entities are combined. Further, the companies will be combined retrospectively for prior year comparative information as if the transaction had occurred on October 1, 2017.

NOTE 2 - GOING CONCERN

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. For the period from inception on August 22, 2015 through March 31, 2020, the Company has had minimal operations, and has accumulated a deficit of $287,012. In view of this, the Company’s ability to continue as a going concern is dependent upon the Company’s ability to continue operations and to achieve a level of profitability large enough to cover the Company’s expenses. The Company intends on financing its future development activities and its working capital needs largely from the sale of public equity securities, with some additional funding from other traditional financing sources, until such time that funds provided by operations are sufficient to fund working capital requirements. The financial statements of the Company do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern. Management has evaluated these factors and has determined that they raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued.

The officers and directors have agreed to advance funds to the Company to meet its obligations.

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The preparation of financial statements in conformity with generally accepted accounting principles requires us to establish accounting policies and make estimates and assumptions that affect our reported amounts of assets and liabilities at the date of the financial statements. These financial statements include some estimates and assumptions that are based on informed judgments and estimates of management. We evaluate our policies and estimates on an on-going basis and discuss the development, selection, and disclosure of critical accounting policies with the Board of Directors. Predicting future events is inherently an imprecise activity and as such requires the use of judgment. Our financial statements may differ based upon different estimates and assumptions

Basis of Presentation

The accompanying financial statements are prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”).

The accompanying financial statements include the accounts of the Company and its wholly-owned subsidiaries. Intercompany transactions and balances were eliminated in consolidation.

Below is the organization chart of the Group.

Use of Estimates and Assumptions

Preparation of the financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

Cash and Cash Equivalents

Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments.

Our deposit is currently deposit in DBS Bank (Hong Kong) Limited and Shanghai Commercial Bank Limited, and there is a Deposit Protection Scheme protects our eligible deposits held with bank in Hong Kong which is members of the Scheme. The scheme will pay us a compensation up to a limit of HKD500,000, which is equivalent to $64,102, if DBS Bank (Hong Kong) Limited or Shanghai Commercial Bank Limited fails.

Income taxes

The Company accounts for income taxes using the asset and liability method. The asset and liability method requires recognition of deferred tax assets and liabilities for expected future tax consequences of temporary differences that currently exist between tax bases and financial reporting bases of the Company’s assets and liabilities. Deferred income tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which these temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is provided on deferred taxes if it is determined that it is more likely than not that the asset will not be realized. The Company recognizes penalties and interest accrued related to income tax liabilities in the provision for income taxes in its Consolidated Statements of Income.

Significant management judgment is required to determine the amount of benefit to be recognized in relation to an uncertain tax position. The Company uses a two-step process to evaluate tax positions. The first step requires an entity to determine whether it is more likely than not (greater than 50% chance) that the tax position will be sustained. The second step requires an entity to recognize in the financial statements the benefit of a tax position that meets the more-likely-than-not recognition criterion. The amounts ultimately paid upon resolution of issues raised by taxing authorities may differ materially from the amounts accrued and may materially impact the financial statements of the Company in future periods.

Cash Flow Reporting

The Company follows ASC 230, Statement of Cash Flows, for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by ASC 230, Statement of Cash Flows, to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments.

The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period.

Net Loss Per Share

Basic loss per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period. Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company. Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share.

Related Parties

Parties are considered to be related to the Company if the parties that, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. Transactions with related parties are disclosed in the financial statements.

Lease

Prior to September 30, 2019, the Company had not entered into formal lease agreement and the Company accounted for leases under ASC 840, Accounting for Leases. Effective October 1, 2019, the Company adopted the guidance of ASC 842, Leases, which requires an entity to recognize a right-of-use asset and a lease liability for virtually all leases. The implementation of ASC 842 did not have a material impact on the Company’s consolidated financial statements and did not have a significant impact on our liquidity or on our compliance with our financial covenants associated with our loans. The Company adopted ASC 842 using a modified retrospective approach. As a result, the comparative financial information has not been updated and the required disclosures prior to the date of adoption have not been updated and continue to be reported under the accounting standards in effect for those periods. The adoption of ASC 842 on January 1, 2019 resulted in the recognition of operating lease right-of-use assets of $77,209, lease liabilities for operating leases of $77,209, and a zero cumulative-effect adjustment to accumulated deficit. See Note 9 for further information regarding the impact of the adoption of ASC 842 on the Company’s financial statements.

Foreign currencies translation

Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statement of operations.

The reporting currency of the Company is the United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. Hong Kong Dollars (“HK$”), which is the respective functional currencies for the Company as the deposit is currently kept in HSBC Hong Kong. In addition, the Company’s subsidiaries maintain their books and records in their respective local currency, which consists of the Hong Kong Dollars (“HK$”) and Chinese Yuan (“CNY”), which is also the respective functional currency of the subsidiaries.

Translation of amounts from the local currencies of the Company into US$ has been made at the following exchange rates for the respective periods:

	As of and for the six months ended March 31,
	2020	2019
	(unaudited)	(unaudited)
Period-end CNY : US$1 exchange rate	7.08	6.71
Period-average CNY : US$1 exchange rate	7.01	6.87
Period-end / average HK$ : US$1 exchange rate	7.80	7.80

Recent Accounting Pronouncements

Other than as noted above the Company has not implemented any pronouncements that had material impact on the financial statements, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

NOTE 4 - CAPITAL STOCK

On December 26, 2019, the Company filed with the State of Nevada, a Certificate of Designation for its Series A preferred stock (the “Certificate”). The Certificate was effective on December 26, 2019. The Certificate establishes all of the rights of the holders of the Series A Preferred Stock (the “Series A”), as related to the Series A, including, but not limited to the lack of Series A conversion rights and voting rights, the six percent (6%) interest rights, and the liquidation preference (collectively, the “Rights”). On the same day, the Company also filed with State of Nevada, a Certificate of Change for increasing its authorized shares by 10,000,000 so that they consisted of 75,000,000 common stocks and 10,000,000 preferred stocks.

The Company is authorized to issue an aggregate of 10,000,000 and 75,000,000 preferred stock and common shares respectively, with a par value of $0.001 per share. As of March 31, 2020 and September 30, 2019, no preferred stocks and 12,000,000 common shares were issued and outstanding respectively.

As of March 31, 2020 and September 30, 2019, there are no warrants or options outstanding to acquire any additional shares of common stock of the Company.

NOTE 5 - RELATED PARTY TRANSACTIONS

On February 6, 2020, the Company renewed Note Purchase Agreement with an accredited related investor Lin Su Hui, our 5% shareholder. Pursuant to this agreement, the Company issued a promissory note to Lin Su Hui for $50,000, at 10% interest per annum, with a maturity date of February 6, 2021. Per the agreement, the note began to accrue interest immediately after the effective date February 1, 2020. The interest on the note is to be paid monthly. For the six months ended March 31, 2020, the Company has paid interest of $2,500 to Lin Su Hui in form of cash and has accrued interest of $417.

For the six months ended March 31, 2020, the Company entered into several loan agreements with Ando Credit Limited, a related party which the CEO of the Company, Mr. Lam, has significant influence on, amounted $2,373,000 in total (the “Loan Amount”), with interest rate 12% per annum. The Company would receive monthly interest income from Ando Credit Limited. The Loan Amount will not be due unless there is any event of default occurrence. The Company will be in default if the Note holders ask for repayment and Ando Credit Limited does not pay back to the Company. For the six months ended March 31, 2020, the Company generated $56,532 interest income from Ando Credit Limited. As of March 31, 2020, the Company has an interest income receivable in the amount of $21,179 from Ando Credit Limited.

As of March 31, 2020, a related party, that our CEO and director, Mr. Lam Chi Kwong Leo is the authorized representative, provided a loan amounted $4,324 to the Company. These loans are unsecured, payable on demand, and carry no interest.

For the six months ended March 31, 2020, our former CFO, Ms. Lee Hiu Lan paid expense on behalf of the Company in the amount of $1,400 and as of March 31, 2020, the Company owed $465 in total to Ms. Lee. This loan is unsecured, payable on demand, and carries no interest.

The current office space in Hong Kong is provided by a related party at no charge.

NOTE 6 - THIRD PARTY - NOTE PAYABLE

Balances of note payable as of March 31, 2020 and September 30, 2019 consisted of the following:

	As of December 31, 2019 (Unaudited)		As of September 30, 2019 (Audited)
Tsai Ming Hsiu due on November 28, 2020 with 10% per annum	$	50,000	$	-
Chang Jui Yu due on December 6, 2020 with 10% per annum		350,000		-
Liao Shu Hua due on December 9, 2020 with 10% per annum		50,000		-
Chen Hsuan Yi due on December 9, 2020 with 10% per annum		60,000		-
Jean Mei Ing due on December 10, 2020 with 10% per annum		50,000		-
Lin Po Chung due on December 10, 2020 with 10% per annum		240,000		-
Lee Hsiu Kung due on December 13, 2020 with 10% per annum		70,000		-
Wu Tai Lin due on December 16, 2020 with 10% per annum		50,000		-
Huang Yu due on December 16, 2020 with 10% per annum		100,000		-
Lin Cheng Yu due on December 17, 2020 with 10% per annum		100,000		-
Wu Chih Kao due on January 1, 2021 with 10% per annum		50,000		-
Lee Hsiu Kung due on January 3, 2021 with 10% per annum		30,000		-
Jao Tzu Yun due on January 7, 2021 with 10% per annum		60,000		-

	As of December 31, 2019 (Unaudited)		As of September 30, 2019 (Audited)
Li Cai Zhen due on January 10, 2021 with 10% per annum		100,000		-
Wu Tai Lin due on January 17, 2021 with 10% per annum		20,000		-
Su Liang An due on January 29, 2021 with 10% per annum		50,000		-
Liang Pei Jen due on February 13, 2021 with 10% per annum		100,000		-
Lin Pin Hui due on February 25, 2021 with 10% per annum		100,000		-
Teng Ying Min due on February 28, 2021 with 10% per annum		155,000		-
Kao Ko Chen due on March 3, 2021 with 10% per annum		50,000		-
Chiang Chao Chun due on March 9, 2021 with 10% per annum		200,000		-
Hsu Chin Chong due on March 12, 2021 with 10% per annum		100,000		-
Huang Yu due on March 13, 2021 with 10% per annum		100,000		-
Lin Po Chung due on March 18, 2021 with 10% per annum		20,000		-
Lien Chia Yun due on March 24, 2021 with 10% per annum		200,000		-
Lee Pei Hsuan due on April 1, 2021 with 10% per annum		50,000		-
Total Note Payable	$	2,505,000	$	-
Less: Current Portion	$	(2,455,000)	$	-
Long-Term Portion	$	50,000	$	-

Future maturities of long-term debt as of March 31, 2020 are as follows which does not include related party debt separately stated:

Years ending March 31,
2021	$	2,455,000
2022		50,000
Total	$	2,505,000

All the above notes carry a 10% per annum with monthly interest accrued to the aforementioned lenders. The principal is received by the Company seven days prior to the effective date of such promissory note, and as of March 31, 2020, the Company received an aggregate amount of $50,000 before the corresponding effective dates of the promissory notes.

NOTE 7 - RELATED PARTY - NOTE PAYABLE

On February 6, 2020, the Company entered into a Note Purchase Agreement with an accredited related investor Lin Su Hui, our 5% shareholder. Pursuant to this agreement, the Company issued a promissory note to Lin Su Hui for $50,000, at 10% interest per annum, with a maturity date of February 6, 2021. Per the agreement, the note began to accrue interest immediately after the effective date February 6, 2020.

NOTE 8 - PREPAID EXPENSES

OTCQB annual fees and rental deposit are included as prepaid expenses as of March 31, 2020. These expenses are stated at cost and are charged to expense over the periods the Company expects to benefit from them. As of March 31, 2020, the Company has prepaid expenses of $5,646, which is consisted of $3,000 OTCQB annual fees and $2,180 rental deposit.

NOTE 9 - LEASE

The Company has operating lease agreements for an office in Xian, China with remaining lease terms of 3 years. The Company does not have any other leases. The Company accounts for the lease and non-lease components of its leases as a single lease component. Lease expense is recognized on a straight-line basis over the lease term.

Operating lease right-of-use (“ROU”) assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Generally the implicit rate of interest in arrangements is not readily determinable and the Company utilizes its incremental borrowing rate in determining the present value of lease payments. The Company’s incremental borrowing rate is a hypothetical rate based on its understanding of what its credit rating would be. The operating lease ROU asset includes any lease payments made and excludes lease incentives.

This standard did not have a significant impact on our liquidity.

The components of lease expense and supplemental cash flow information related to leases for the period are as follows:

	Six Months ended March 31, 2020
	(Unaudited)
Lease Cost
Operating lease cost (included in general and administrative expenses in the Company’s unaudited condensed statement of operations)	$	11,311

Other Information
Cash paid for amounts included in the measurement of lease liabilities for the six months ended March 31, 2020	$	13,221
Remaining lease term - operating lease (in years)		2.583
Discount rate - operating lease		4.75%

	As of March 31, 2020
	(Unaudited)
Operating lease
Right-of-use assets, net	$	65,994

Operating lease liabilities - current portion		23,900
Operating lease liabilities - non-current portion		40,204
Total operating lease liabilities	$	64,104

Year Ending	Operating Lease
2020 (remaining 6 months)	$	13,085
2021		26,170
2022		28,263
Total lease payments	$	67,518
Less: Present value discount		(3,414)
Present value of lease liabilities	$	64,104

Lease expenses were $11,331 during the six months ended March 31, 2020 respectively, and there was no rent incurred during the six months ended March 31, 2019, respectively.

NOTE 10 - COMMITMENTS AND CONTINGENCIES

On November 28, 2019, the Company entered into a securities purchase with an accredited investor, Tsai Ming Hsiu (the “Lender”), pursuant to which the Company issued promissory note for an aggregate of $50,000, with an interest rate of 10% per annum. The Note is to be paid within one year beginning from November 28, 2019. The Note mature on November 28, 2020 (“Maturity Date”) and contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date. A Form 8-K was filed on December 2, 2019.

In December 2019, the Company entered into several securities purchase agreements with a batch of accredited investors, pursuant to which the Company issued promissory notes for an aggregate of $1,070,000 (the “Outstanding Balance”), with an interest rate of 10% per annum (the “Note”). The Outstanding Balance of the Notes are to be paid within one year beginning from the effective dates of the notes (“Maturity Dates”). The Notes contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date. A Form 8-K was filed on December 11, 2019.

In January 2020, the Company entered into several securities purchase agreements with a batch of accredited investors, pursuant to which the Company issued promissory notes for an aggregate of $310,000 (the “Outstanding Balance”), with an interest rate of 10% per annum (the “Note”). The Outstanding Balance of the Notes are to be paid within one year beginning from the effective dates of the notes (“Maturity Dates”). The Notes contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date.

On February 6, 2020, the Company entered into a Note Purchase Agreement with an accredited related investor Lin Su Hui, our 5% shareholder. Pursuant to this agreement, the Company entered a promissory note to Lin Su Hui for $50,000, at 10% interest per annum, with a maturity date of February 6, 2021. Per the agreement, the note began to accrue interest immediately after the effective date February 6, 2020. The interest on the note is to be paid monthly.

In February 2020, the Company entered into several securities purchase agreements with a batch of accredited investors, pursuant to which the Company issued promissory notes for an aggregate of $355,000 (the “Outstanding Balance”), with an interest rate of 10% per annum (the “Note”). The Outstanding Balance of the Notes are to be paid within one year beginning from the effective dates of the notes (“Maturity Dates”). The Notes contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date.

In March 2020, the Company entered into several securities purchase agreements with a batch of accredited investors, pursuant to which the Company issued promissory notes for an aggregate of $670,000 (the “Outstanding Balance”), with an interest rate of 10% per annum (the “Note”). The Outstanding Balance of the Notes are to be paid within one year beginning from the effective dates of the notes (“Maturity Dates”). The Notes contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date.

We foresee an aggregate monthly interest expense at approximately $22,000 since April 1, 2020.

NOTE 11 - SUBSEQUENT EVENT

On April 1, 2020, the Company entered into a securities purchase with an accredited investor, Lee Pei Hsuan (the “Lender”), pursuant to which the Company issued promissory note for an aggregate of $50,000, with an interest rate of 10% per annum. The Note is to be paid within one year beginning from April 1, 2020. The Note matures on April 1, 2021 (“Maturity Date”) and contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date.

On April 14, 2020, Ms. Lee Hiu Lan resigned from the position of Chief Financial Officer, Secretary and Treasurer, and our Chief Executive Officer, Mr. Lam Chi Kwong Leo took over all these position on the same date.

The emergence and wide spread of the novel Coronavirus (“COVID-19”) since the beginning of 2020 has affected business and economic activities across the world. During periods of unfavorable market and economic conditions, the Group’s results of operations may be adversely affected by a total stop on insurance policy selling due to the implementation of social distancing. During a market or general economic downturn, the Group may also consider to make higher provision on the loan lent to Ando Credit Limited. In addition, due to uncertainty or volatility in the market or in response to difficult market conditions, clients or prospective clients may withdraw their decision from insurance policy application.

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

The information contained in this quarter report on Form 10-Q is intended to update the information contained in our Form 10-K dated January 16, 2020, for the year ended September 30, 2019 and presumes that readers have access to, and will have read, the “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and other information contained in such Form S-1. The following discussion and analysis also should be read together with our financial statements and the notes to the financial statements included elsewhere in this Form 10-Q.

The following discussion contains certain statements that may be deemed “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. Such statements appear in a number of places in this Report, including, without limitation, “Management’s Discussion and Analysis of Financial Condition and Results of Operations.” These statements are not guarantees of future performance and involve risks, uncertainties and requirements that are difficult to predict or are beyond our control. Forward-looking statements speak only as of the date of this quarterly report. You should not put undue reliance on any forward-looking statements. We strongly encourage investors to carefully read the factors described in our Form 10-K dated January 16, 2020, in the section entitled “Risk Factors” for a description of certain risks that could, among other things, cause actual results to differ from these forward-looking statements. We assume no responsibility to update the forward-looking statements contained in this transition report on Form 10-Q. The following should also be read in conjunction with the unaudited Condensed Consolidated Financial Statements and notes thereto that appear elsewhere in this report.

Company Overview

Ando Holdings Ltd., formerly known as PC Mobile Media Corp. was formed in the state of Nevada on August 22, 2015. After thorough discussion and analysis on the mobile billboard industry, the Company has decided to terminate its plans in the industry. The Company is currently pursuing business opportunities in Hong Kong. The Company acquired 4 companies during the financial year of 2019, which were Ando Automobile Technology Limited, Ando Capital Investment Limited, Xian Ando Industrial Company Limited and Xian Ando Factoring Commercial Company Limited.

Our corporate structure is set forth below:

A list of our subsidiaries, affiliates and VIE entities together with a brief description of their business is set forth below:

Name (Domicile)		Business
Ando Holdings Limited (Nevada, United States)		Provides financial services and being an investment holding company
Ando Automobile Technology Limited (Hong Kong)		Intends to develop in automobile agency services
Ando Capital Investment Limited (Hong Kong)		Provides insurance products of Sun Life Hong Kong Limited
Xian Ando Industrial Company Limited (Xian, China)		Being an investment holding company to hold Xian Ando Commercial Factoring Company Limited
Xian Ando Commercial Factoring Company Limited (Xian, China)		Intends to develop in factoring business in Xian, China

On June 28, 2017 Mr. Paul Conforte, President and the holder of an aggregate of 8,000,000 shares of Common Stock of PC Mobile Media Corp., representing approximately 66.67% of the issued and outstanding Shares of the Company, sold all 8,000,000 Shares to 12 purchasers. On the same day Mr. Conforte resigned all positions, including Chairman of the Board. Lam Chi Kwong Leo was appointed Chairman of the Board and Chief Executive Officer. Lee Hiu Lan was appointed as Secretary, Treasurer, and Chief Financial Officer. Chan Tung Ngai and Hu Jiasheng were both appointed as a Director. The appointments were effective on June 28, 2017.

On September 5, 2017, the amendment to the Company’s articles of incorporation was declared effective in the State of Nevada. The amendment changed the name of the Company from PC Mobile Media Corp. to Ando Holdings Ltd. While as of September 25, 2017, FINRA accepted the name change and issued a new trading symbol for the Company. The new trading symbol for the Company is ADHG.

On November 29, 2018, the Company acquired Ando Automobile Technology Limited from Lam Chi Kwong Leo with a cash consideration of $1,282. The Company intends this fully owned subsidiary to operate as an automobile trading company, trading in foreign-made automobiles to be shipped to Chinese buyers directly. As of March 31, 2020, this subsidiary had no operation.

On February 1, 2019, the Company entered into a securities purchase agreement with accredited investors, Lin Su Hui, pursuant to which the Company issued promissory notes for an aggregate of $50,000, with an interest rate of 10% per annum. The outstanding balance of the Notes would be paid within one year beginning February 1, 2019, which is February 1, 2020. We filed a Form 8-K on February 5, 2019.

On September 30, 2019, the Company and Ando Capital Investment Limited, a limited liability company incorporated in Hong Kong (“ACIL”) and Mr. Lam Chi Kwong Leo, a permanent Hong Kong resident, a major shareholder of the Company, our director and Chief Executive Officer and the sole shareholder of ACIL, entered into the a set of agreements, collectively named as the “Variable Interest Entity or VIE Agreements,” pursuant to which the Company has contractual rights to control and operate the business of ACIL (the “VIE”). ACIL currently has insurance business and has been our VIE for our future business expansion and development in Hong Kong. ACIL has two wholly owned subsidiaries, namely Xian Ando Holdings Company Limited and Xian Ando Commercial Factoring Company Limited. We filed a Form 8-K on October 4, 2019.

The VIE Agreements are as follows:

1) Exclusive Business Cooperation Agreement: Pursuant to the Exclusive Business Cooperation Agreement, ADHG serves as the exclusive provider of financial support, technical support, consulting services and management services to ACIL. In consideration of such services, ACIL has agreed to pay a service fee to ADHG, which is based on the time of services rendered multiplied by the corresponding rate, plus amount of the services fees or ratio decided by the board of directors of ADHG. The Agreement has a term of 10 years but may be extended ADHG in its discretion.

2) Loan Agreement: Pursuant to the Loan Agreement, ADHG granted interest-free loans of Hong Kong Dollars Seventy Eight Thousand (“HK$78,000”), which is equivalent to United States Dollars Ten Thousand (“US$10,000”) to the shareholders of the ACIL for the sole purpose of increasing the registered capital of the ACIL. These loans are eliminated with the capital of ACIL during consolidation.

3) Share Pledge Agreement: Pursuant to the Share Pledge Agreement, the shareholders of ACIL pledged to ADHG a first security interest in all of their equity interests in ACIL to secure ACIL’s timely and complete payment and performance of its obligations under the Exclusive Business Cooperation Agreement. During the term of the Share Pledge Agreement, the pledgors agreed, among other things, not to transfer, place or permit the existence of any security interest or other encumbrance on their interest in ACIL without the prior written consent of ADHG. The pledge shall remain in effect until 10 years after the obligations under the business cooperation agreement will have been fulfilled. However, upon the full payment of the consulting and service fees under the Exclusive Business Cooperation Agreement and upon the termination of ACIL’s obligations under the Exclusive Business Cooperation Agreement, the Share Pledge Agreement shall be terminated and ADHG shall terminate this agreement as soon as reasonably practicable.

4) Power of Attorney: Pursuant to the Power of Attorney, Messrs. Lam Chi Kwong Leo, as the sole shareholder of ACIL, granted to the ADHG the right to (i) attend shareholders meetings of ACIL (ii) exercise all shareholder rights (including voting rights) with respect to such equity interests in ACIL and (iii) designate and appoint on behalf of such shareholders the legal representative, directors, supervisors, and other senior management members of ACIL. The Power of Attorney is irrevocable and is continuously valid from the date of execution of such Power of Attorney, so long as such persons remain shareholders of ACIL.

5) Exclusive Option Agreement: Pursuant to the Exclusive Option Agreement, the shareholders of ACIL granted to the ADHG an irrevocable and exclusive right and option to purchase all of their equity interests in ACIL. The purchase price shall be equal to the capital paid in by the shareholders, adjusted pro rata for the purchase of less than all of the equity interests. The Agreement is effective for a term of 10 years, and may be renewed at ADHG’s election.

Ms. Lee Hiu Lan resigned from the position of Chief Financial Officer, Secretary and Treasurer on April 14, 2020, and our Chief Executive Officer, Mr. Lam Chi Kwong Leo took over all these position on the same date.

Our principal executive offices are located at Room 1107, 11/F, Lippo Sun Plaza, 28 Canton Road, Tsim Sha Tsui, Kowloon, Hong Kong. Our telephone number is +852 23519122. We were incorporated under the laws of the State of Nevada on August 22, 2015. Our fiscal year end is September 30.

Results of Operation

For the three months period ended December 31, 2019 and 2018

Revenues

We have not generated any revenue for the three and six months ended March 31, 2020 and 2019.

General and administrative expenses

We incurred a total of $101,693 and $37,130 general and administrative expenses during the six months ended March 31, 2020 and 2019 respectively. The general and administrative expenses are mainly comprised of Form 10-Q review fee, consulting fee, legal fee, transfer agent fee and edgar filing fee, lease expense and wages. The increase of general and administrative expenses is due to increase in audit review fee, consulting fee, lease expense and wages.

We incurred a total of $51,214 and $11,420 general and administrative expenses during the three months ended March 31, 2020 and 2019 respectively. The general and administrative expenses are mainly comprised of Form 10-Q review fee, consulting fee, legal fee, transfer agent fee and edgar filing fee, lease expense and wages. The increase of general and administrative expenses is due to increase in audit review fee, consulting fee, lease expense and wages.

Other income and expense

For the three months ended March 31, 2020, we have earned $48,058 interest income from the loan to Ando Credit Limited, at 12% per annum, while we have incurred $42,675 finance cost to the promissory notes issued at 10% per annum.

For the six months ended March 31, 2020, we have earned $56,532 interest income from the loan to Ando Credit Limited, at 12% per annum, while we have incurred $50,329 finance cost to the promissory notes issued at 10% per annum.

Net loss

We incurred a total net loss of $45,831 and $95,490 for the three and six months ended March 31, 2020 respectively, while we incurred a net loss of $11,420 and $37,130 for the three and six months ended March 31, 2019 respectively.

Liquidity and Capital Resources

Cash Used In Operating Activities

For the six months ended March 31, 2020 and 2019, the cash flows used in operating activities was $47,640 and $28,998 respectively, consists of net loss and change in assets and liabilities.

Cash Used In Financing Activities

For the six months ended March 31, 2020 and 2019, the cash flows provided by financial activities was $22,506 and $92,411 respectively, consists of proceeds from issuance of promissory note and advance to and from related party.

Off-balance Sheet Arrangements

We have no significant off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in our financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to our stockholders as of March 31, 2020.

Contractual Obligations

On October 8, 2019, an employee of Xian Ando Factoring Commercial Company Limited, Mr. An Zhixu entered into a three-year tenancy agreement from November 1, 2019 to October 31, 2022, on behalf of Xian Ando Factoring Commercial Company Limited. The tenancy address is Room 1007 and 1008, Block B, Wang Zuo Qu Jiang, Qu Jiang New District, Xian, China. The monthly rental is CNY15,440, approximately $2,205.

In February 2020, the Company entered into several securities purchase agreements with a batch of accredited investors, pursuant to which the Company issued promissory notes for an aggregate of $405,000 (the “Outstanding Balance”), with an interest rate of 10% per annum (the “Note”). The Outstanding Balance of the Notes are to be paid within one year beginning from the effective dates of the notes (“Maturity Dates”). The Notes contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date.

Item 3. Quantitative and Qualitative Disclosures about Market Risk

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide information required by this Item.

Item 4. Controls and Procedures

Evaluation of Disclosure Controls and Procedures:

We carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) as of March 31, 2020. This evaluation was carried out under the supervision and with the participation of our Chief Executive Officer and our Chief Operations Officer. Based upon that evaluation, our Chief Executive Officer and Chief Operations Officer concluded that, as of March 31, 2020, our disclosure controls and procedures were not effective due to the presence of material weaknesses in internal control over financial reporting.

A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timely basis. Management has identified the following material weaknesses which have caused management to conclude that, as of March 31, 2020, our disclosure controls and procedures were not effective: (i) inadequate segregation of duties and effective risk assessment; and (ii) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application of both US GAAP and SEC guidelines.

Changes in Internal Control over Financial Reporting:

There were no changes in our internal control over financial reporting during the quarter ending March 31, 2020, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II OTHER INFORMATION

Item 1. Legal Proceedings

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

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

None.

Item 3. Defaults Upon Senior Securities

None.

Item 4. Mine Safety Disclosures

Not applicable.

Item 5. Other Information

None.

Item 6. Exhibits

(a) Exhibits

Exhibit No.		Description

31.1		Rule 13(a)-14(a)/15(d)-14(a) Certification of principal executive officer.

32.1		Section 1350 Certification of principal executive officer.

SIGNATURES

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

	ANDO HOLDINGS LIMITED
	(Name of Registrant)

Date: May 14, 2020

	By:	/s/ Lam Chi Kwong Leo
	Title:	Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, Director (Principal Executive Officer, Principal Financial Officer, Principal Accounting Officer)

EX-31 2 adhg_ex311.htm CERTIFICATION ex-31.1

Exhibit 31.1

CERTIFICATION

I, Lam Chi Kwong Leo, certify that:

I have reviewed this Quarterly Report on Form 10-Q of Ando Holdings Ltd.; (the "Company") for the quarter ended March 31, 2020;

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;

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 the report;

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

(a)

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

(b)

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

(c)

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

(d)

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

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

(a)

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

(b)

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

Date: May 14, 2020

/s/ Lam Chi Kwong Leo

Lam Chi Kwong Leo

Chief Executive Officer, Director

(Principal Executive Officer)

EX-32 3 adhg_ex321.htm CERTIFICATION ex-32.1

Exhibit 32.1

CERTIFICATION PURSUANT TO 18 U.S.C. 1350 AS ADOPTED

PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of ANDO HOLDINGS LIMITED (the “Company”) on Form 10-Q for the period ending March 31, 2020 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), The undersigned hereby certifies, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge and belief:

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

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

/s/ Lam Chi Kwong Leo

Lam Chi Kwong Leo

Chief Executive Officer, Treasurer, Director

(Principal Executive Officer, Principal Financial Officer, Principal Accounting Officer)

Dated: May 14, 2020

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement has been provided to the Company and will be retained by the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

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Non-accelerated Filer Yes No false true true false 10-Q 2020-03-31 001-37834 NV 47-4933278 Room 1107, 11/F, Lippo Sun Plaza, 28 Canton Road Kowloon HK 00000 +8 522 351-9122 12000000 false 2020 Q2 true false 36675 61816 2394179 0 13000 2436500 74816 65994 0 2502494 74816 28 28 38067 126399 61142 19058 50000 50000 0 2628137 195485 0 2718341 195485 0.001 0.001 10000000 0 0 0.001 75000000 12000000 12000 12000 58853 58853 312 0 -191522 2502494 74816 0 0 0 0 0 0 0 0 0 0 0 0 51214 11420 101693 37130 -51214 -11420 -101693 -37130 -51214 -11420 -101693 -37130 48058 0 56532 0 42675 0 50329 0 5383 0 6203 0 -45831 -11420 -95490 -37130 -45831 -11420 -95490 -37130 0 312 0 -45519 -11420 -95178 -37130 -0.00 -0.00 -0.01 -0.00 12000000 12000000 12000000 12000000 12000000 12000 58853 0 -112772 -41919 0 0 0 -25710 -25710 12000000 12000 58853 0 -138482 -67629 0 0 0 -11420 -11420 12000000 12000 58853 0 -149902 -79049 12000000 12000 58853 0 -191522 -120669 0 0 0 -49659 -49659 12000000 12000 58853 0 -241181 -170328 0 0 0 -45831 -45831 0 0 312 0 312 12000000 12000 58853 312 -287012 -215847 -95490 -37130 10044 0 -7330 -5600 42430 2532 -11954 0 -47640 -28998 2505000 50000 2394179 0 88315 0 0 42411 22506 92411 -7 0 -25141 63413 61816 878 36675 64291 77209 0 32120 41770 31406 327 NOTE 1 - NATURE OF OPERATIONS AND BASIS OF PRESENTATION Ando Holdings Ltd. (Ando Holdings Ltd. or the Company) was incorporated in the State of Nevada on August 22, 2015 and its fiscal year end is September 30. The primary business of the company was previously to offer mobile billboard display advertising. After thorough analysis, the Company terminated its advertising business. The Company is currently pursuing business opportunities in Hong Kong. The Company acquired 4 companies during this financial year, which were Ando Automobile Technology Limited, Ando Capital Investment Limited, Xian Ando Industrial Company Limited and Xian Ando Factoring Commercial Company Limited. On November 29, 2018, the Company acquired Ando Automobile Technology Limited, a limited liability company incorporated in Hong Kong (AATL), from Lam Chi Kwong Leo with a cash consideration of $1,282. The Company intends this fully owned subsidiary to operate as an automobile trading company, trading in foreign-made automobiles to be shipped to Chinese buyers directly. As of March 31, 2020, this subsidiary had no operation. On September 30, 2019, the Company and Ando Capital Investment Limited, a limited liability company incorporated in Hong Kong (ACIL) and Mr. Lam Chi Kwong Leo, a permanent Hong Kong resident, a major shareholder of the Company, our director and Chief Executive Officer and the sole shareholder of ACIL, entered into a set of agreements, collectively named as the Variable Interest Entity or VIE Agreements, pursuant to which the Company has contractual rights to control and operate the business of ACIL (the VIE). ACIL currently has insurance business and has been our VIE for our future business expansion and development in Hong Kong. ACIL has two wholly owned subsidiaries, namely Xian Ando Holdings Company Limited and Xian Ando Commercial Factoring Company Limited, and these two wholly owned subsidiaries have minimal operations. Mr. Lam Chi Kwong Leo is the common director and major shareholder of the Company and ACIL. As a result of this common ownership and in accordance with the FASB Accounting Standards Codification Section 805 Business Combination, the transaction is being treated as a combination between entities under common control. The recognized assets and liabilities were transferred at their carrying amounts at the date of the transaction. The equity accounts of the combining entities are combined. Further, the companies will be combined retrospectively for prior year comparative information as if the transaction had occurred on October 1, 2017. 1282 NOTE 2 - GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. For the period from inception on August 22, 2015 through March 31, 2020, the Company has had minimal operations, and has accumulated a deficit of $287,012. In view of this, the Companys ability to continue as a going concern is dependent upon the Companys ability to continue operations and to achieve a level of profitability large enough to cover the Companys expenses. The Company intends on financing its future development activities and its working capital needs largely from the sale of public equity securities, with some additional funding from other traditional financing sources, until such time that funds provided by operations are sufficient to fund working capital requirements. The financial statements of the Company do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern. Management has evaluated these factors and has determined that they raise substantial doubt about the Companys ability to continue as a going concern within one year after the date that the financial statements are issued. The officers and directors have agreed to advance funds to the Company to meet its obligations. -287012 NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The preparation of financial statements in conformity with generally accepted accounting principles requires us to establish accounting policies and make estimates and assumptions that affect our reported amounts of assets and liabilities at the date of the financial statements. These financial statements include some estimates and assumptions that are based on informed judgments and estimates of management. We evaluate our policies and estimates on an on-going basis and discuss the development, selection, and disclosure of critical accounting policies with the Board of Directors. Predicting future events is inherently an imprecise activity and as such requires the use of judgment. Our financial statements may differ based upon different estimates and assumptions Basis of PresentationThe accompanying financial statements are prepared in accordance with generally accepted accounting principles in the United States of America (US GAAP). The accompanying financial statements include the accounts of the Company and its wholly-owned subsidiaries. Intercompany transactions and balances were eliminated in consolidation. Below is the organization chart of the Group. See EDGAR for graphic image Use of Estimates and AssumptionsPreparation of the financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Cash and Cash EquivalentsCash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments. Our deposit is currently deposit in DBS Bank (Hong Kong) Limited and Shanghai Commercial Bank Limited, and there is a Deposit Protection Scheme protects our eligible deposits held with bank in Hong Kong which is members of the Scheme. The scheme will pay us a compensation up to a limit of HKD500,000, which is equivalent to $64,102, if DBS Bank (Hong Kong) Limited or Shanghai Commercial Bank Limited fails. Income taxesThe Company accounts for income taxes using the asset and liability method. The asset and liability method requires recognition of deferred tax assets and liabilities for expected future tax consequences of temporary differences that currently exist between tax bases and financial reporting bases of the Companys assets and liabilities. Deferred income tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which these temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is provided on deferred taxes if it is determined that it is more likely than not that the asset will not be realized. The Company recognizes penalties and interest accrued related to income tax liabilities in the provision for income taxes in its Consolidated Statements of Income. Significant management judgment is required to determine the amount of benefit to be recognized in relation to an uncertain tax position. The Company uses a two-step process to evaluate tax positions. The first step requires an entity to determine whether it is more likely than not (greater than 50% chance) that the tax position will be sustained. The second step requires an entity to recognize in the financial statements the benefit of a tax position that meets the more-likely-than-not recognition criterion. The amounts ultimately paid upon resolution of issues raised by taxing authorities may differ materially from the amounts accrued and may materially impact the financial statements of the Company in future periods. Cash Flow ReportingThe Company follows ASC 230, Statement of Cash Flows, for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (Indirect method) as defined by ASC 230, Statement of Cash Flows, to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period. Net Loss Per ShareBasic loss per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period. Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company. Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share. Related PartiesParties are considered to be related to the Company if the parties that, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. Transactions with related parties are disclosed in the financial statements. LeasePrior to September 30, 2019, the Company had not entered into formal lease agreement and the Company accounted for leases under ASC 840, Accounting for Leases. Effective October 1, 2019, the Company adopted the guidance of ASC 842, Leases, which requires an entity to recognize a right-of-use asset and a lease liability for virtually all leases. The implementation of ASC 842 did not have a material impact on the Companys consolidated financial statements and did not have a significant impact on our liquidity or on our compliance with our financial covenants associated with our loans. The Company adopted ASC 842 using a modified retrospective approach. As a result, the comparative financial information has not been updated and the required disclosures prior to the date of adoption have not been updated and continue to be reported under the accounting standards in effect for those periods. The adoption of ASC 842 on January 1, 2019 resulted in the recognition of operating lease right-of-use assets of $77,209, lease liabilities for operating leases of $77,209, and a zero cumulative-effect adjustment to accumulated deficit. See Note 9 for further information regarding the impact of the adoption of ASC 842 on the Companys financial statements. Foreign currencies translationTransactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statement of operations.  The reporting currency of the Company is the United States Dollars (US$) and the accompanying financial statements have been expressed in US$. Hong Kong Dollars (HK$), which is the respective functional currencies for the Company as the deposit is currently kept in HSBC Hong Kong. In addition, the Companys subsidiaries maintain their books and records in their respective local currency, which consists of the Hong Kong Dollars (HK$) and Chinese Yuan (CNY), which is also the respective functional currency of the subsidiaries.  Translation of amounts from the local currencies of the Company into US$ has been made at the following exchange rates for the respective periods: <table align="center" style='border-collapse:collapse;width:80%'><tr align="left"><td valign="top"> </td><td colspan="3" valign="bottom" style='border-bottom:0.5pt solid #000000'>As of and for the six months endedMarch 31,</td></tr><tr align="left"><td valign="top"> </td><td valign="bottom" style='border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000'>2020</td><td valign="bottom" style='border-top:0.5pt solid #000000'> </td><td valign="bottom" style='border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000'>2019</td></tr><tr align="left"><td valign="top"> </td><td valign="bottom" style='border-top:0.5pt solid #000000'>(unaudited)</td><td valign="bottom"> </td><td valign="bottom">(unaudited)</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1">Period-end CNY : US$1 exchange rate</td><td valign="bottom" bgcolor="#DBE5F1">7.08</td><td valign="bottom" bgcolor="#DBE5F1"> </td><td valign="bottom" bgcolor="#DBE5F1">6.71</td></tr><tr align="left"><td valign="top">Period-average CNY : US$1 exchange rate</td><td valign="bottom">7.01</td><td valign="bottom"> </td><td valign="bottom">6.87</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1">Period-end / average HK$ : US$1 exchange rate</td><td valign="bottom" bgcolor="#DBE5F1">7.80</td><td valign="bottom" bgcolor="#DBE5F1"> </td><td valign="bottom" bgcolor="#DBE5F1">7.80</td></tr></table>   Recent Accounting PronouncementsOther than as noted above the Company has not implemented any pronouncements that had material impact on the financial statements, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations. Basis of PresentationThe accompanying financial statements are prepared in accordance with generally accepted accounting principles in the United States of America (US GAAP). The accompanying financial statements include the accounts of the Company and its wholly-owned subsidiaries. Intercompany transactions and balances were eliminated in consolidation. Use of Estimates and AssumptionsPreparation of the financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Cash and Cash EquivalentsCash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments. Our deposit is currently deposit in DBS Bank (Hong Kong) Limited and Shanghai Commercial Bank Limited, and there is a Deposit Protection Scheme protects our eligible deposits held with bank in Hong Kong which is members of the Scheme. The scheme will pay us a compensation up to a limit of HKD500,000, which is equivalent to $64,102, if DBS Bank (Hong Kong) Limited or Shanghai Commercial Bank Limited fails. Income taxesThe Company accounts for income taxes using the asset and liability method. The asset and liability method requires recognition of deferred tax assets and liabilities for expected future tax consequences of temporary differences that currently exist between tax bases and financial reporting bases of the Companys assets and liabilities. Deferred income tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which these temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is provided on deferred taxes if it is determined that it is more likely than not that the asset will not be realized. The Company recognizes penalties and interest accrued related to income tax liabilities in the provision for income taxes in its Consolidated Statements of Income. Significant management judgment is required to determine the amount of benefit to be recognized in relation to an uncertain tax position. The Company uses a two-step process to evaluate tax positions. The first step requires an entity to determine whether it is more likely than not (greater than 50% chance) that the tax position will be sustained. The second step requires an entity to recognize in the financial statements the benefit of a tax position that meets the more-likely-than-not recognition criterion. The amounts ultimately paid upon resolution of issues raised by taxing authorities may differ materially from the amounts accrued and may materially impact the financial statements of the Company in future periods. Cash Flow ReportingThe Company follows ASC 230, Statement of Cash Flows, for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (Indirect method) as defined by ASC 230, Statement of Cash Flows, to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period. Net Loss Per ShareBasic loss per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period. Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company. Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share. Foreign currencies translationTransactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statement of operations.  The reporting currency of the Company is the United States Dollars (US$) and the accompanying financial statements have been expressed in US$. Hong Kong Dollars (HK$), which is the respective functional currencies for the Company as the deposit is currently kept in HSBC Hong Kong. In addition, the Companys subsidiaries maintain their books and records in their respective local currency, which consists of the Hong Kong Dollars (HK$) and Chinese Yuan (CNY), which is also the respective functional currency of the subsidiaries.  Translation of amounts from the local currencies of the Company into US$ has been made at the following exchange rates for the respective periods: <table align="center" style='border-collapse:collapse;width:80%'><tr align="left"><td valign="top"> </td><td colspan="3" valign="bottom" style='border-bottom:0.5pt solid #000000'>As of and for the six months endedMarch 31,</td></tr><tr align="left"><td valign="top"> </td><td valign="bottom" style='border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000'>2020</td><td valign="bottom" style='border-top:0.5pt solid #000000'> </td><td valign="bottom" style='border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000'>2019</td></tr><tr align="left"><td valign="top"> </td><td valign="bottom" style='border-top:0.5pt solid #000000'>(unaudited)</td><td valign="bottom"> </td><td valign="bottom">(unaudited)</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1">Period-end CNY : US$1 exchange rate</td><td valign="bottom" bgcolor="#DBE5F1">7.08</td><td valign="bottom" bgcolor="#DBE5F1"> </td><td valign="bottom" bgcolor="#DBE5F1">6.71</td></tr><tr align="left"><td valign="top">Period-average CNY : US$1 exchange rate</td><td valign="bottom">7.01</td><td valign="bottom"> </td><td valign="bottom">6.87</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1">Period-end / average HK$ : US$1 exchange rate</td><td valign="bottom" bgcolor="#DBE5F1">7.80</td><td valign="bottom" bgcolor="#DBE5F1"> </td><td valign="bottom" bgcolor="#DBE5F1">7.80</td></tr></table>   <table align="center" style='border-collapse:collapse;width:80%'><tr align="left"><td valign="top"> </td><td colspan="3" valign="bottom" style='border-bottom:0.5pt solid #000000'>As of and for the six months endedMarch 31,</td></tr><tr align="left"><td valign="top"> </td><td valign="bottom" style='border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000'>2020</td><td valign="bottom" style='border-top:0.5pt solid #000000'> </td><td valign="bottom" style='border-top:0.5pt solid #000000;border-bottom:0.5pt solid #000000'>2019</td></tr><tr align="left"><td valign="top"> </td><td valign="bottom" style='border-top:0.5pt solid #000000'>(unaudited)</td><td valign="bottom"> </td><td valign="bottom">(unaudited)</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1">Period-end CNY : US$1 exchange rate</td><td valign="bottom" bgcolor="#DBE5F1">7.08</td><td valign="bottom" bgcolor="#DBE5F1"> </td><td valign="bottom" bgcolor="#DBE5F1">6.71</td></tr><tr align="left"><td valign="top">Period-average CNY : US$1 exchange rate</td><td valign="bottom">7.01</td><td valign="bottom"> </td><td valign="bottom">6.87</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1">Period-end / average HK$ : US$1 exchange rate</td><td valign="bottom" bgcolor="#DBE5F1">7.80</td><td valign="bottom" bgcolor="#DBE5F1"> </td><td valign="bottom" bgcolor="#DBE5F1">7.80</td></tr></table> Recent Accounting PronouncementsOther than as noted above the Company has not implemented any pronouncements that had material impact on the financial statements, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations. NOTE 4 - CAPITAL STOCK On December 26, 2019, the Company filed with the State of Nevada, a Certificate of Designation for its Series A preferred stock (the Certificate). The Certificate was effective on December 26, 2019. The Certificate establishes all of the rights of the holders of the Series A Preferred Stock (the Series A), as related to the Series A, including, but not limited to the lack of Series A conversion rights and voting rights, the six percent (6%) interest rights, and the liquidation preference (collectively, the Rights). On the same day, the Company also filed with State of Nevada, a Certificate of Change for increasing its authorized shares by 10,000,000 so that they consisted of 75,000,000 common stocks and 10,000,000 preferred stocks. The Company is authorized to issue an aggregate of 10,000,000 and 75,000,000 preferred stock and common shares respectively, with a par value of $0.001 per share. As of March 31, 2020 and September 30, 2019, no preferred stocks and 12,000,000 common shares were issued and outstanding respectively. As of March 31, 2020 and September 30, 2019, there are no warrants or options outstanding to acquire any additional shares of common stock of the Company. 10000000 75000000 0.001 12000000 NOTE 5 - RELATED PARTY TRANSACTIONS On February 6, 2020, the Company renewed Note Purchase Agreement with an accredited related investor Lin Su Hui, our 5% shareholder. Pursuant to this agreement, the Company issued a promissory note to Lin Su Hui for $50,000, at 10% interest per annum, with a maturity date of February 6, 2021. Per the agreement, the note began to accrue interest immediately after the effective date February 1, 2020. The interest on the note is to be paid monthly. For the six months ended March 31, 2020, the Company has paid interest of $2,500 to Lin Su Hui in form of cash and has accrued interest of $417. For the six months ended March 31, 2020, the Company entered into several loan agreements with Ando Credit Limited, a related party which the CEO of the Company, Mr. Lam, has significant influence on, amounted $2,373,000 in total (the Loan Amount), with interest rate 12% per annum. The Company would receive monthly interest income from Ando Credit Limited. The Loan Amount will not be due unless there is any event of default occurrence. The Company will be in default if the Note holders ask for repayment and Ando Credit Limited does not pay back to the Company. For the six months ended March 31, 2020, the Company generated $56,532 interest income from Ando Credit Limited. As of March 31, 2020, the Company has an interest income receivable in the amount of $21,179 from Ando Credit Limited. As of March 31, 2020, a related party, that our CEO and director, Mr. Lam Chi Kwong Leo is the authorized representative, provided a loan amounted $4,324 to the Company. These loans are unsecured, payable on demand, and carry no interest. For the six months ended March 31, 2020, our former CFO, Ms. Lee Hiu Lan paid expense on behalf of the Company in the amount of $1,400 and as of March 31, 2020, the Company owed $465 in total to Ms. Lee. This loan is unsecured, payable on demand, and carries no interest. The current office space in Hong Kong is provided by a related party at no charge. 50000 0.1000 2500 417 2373000 0.1200 56532 21179 4324 1400 NOTE 6 - THIRD PARTY - NOTE PAYABLE Balances of note payable as of March 31, 2020 and September 30, 2019 consisted of the following: <table align="center" style='border-collapse:collapse;width:99%'><tr align="left"><td valign="bottom" style='width:295.35pt;white-space:nowrap'> </td><td colspan="2" valign="bottom" style='width:87.35pt;border-bottom:0.5pt solid #000000'>As ofDecember 31,2019(Unaudited)</td><td valign="bottom" style='width:12.05pt'> </td><td colspan="2" valign="bottom" style='width:79.25pt;border-bottom:0.5pt solid #000000'>As ofSeptember 30,2019(Audited)</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Tsai Ming Hsiu due on November 28, 2020 with 10% per annum</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap;border-top:0.5pt solid #000000'>$</td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt;border-top:0.5pt solid #000000'>50,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap;border-top:0.5pt solid #000000'>$</td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt;border-top:0.5pt solid #000000'>-</td></tr><tr align="left"><td valign="top" style='width:295.35pt;white-space:nowrap'>Chang Jui Yu due on December 6, 2020 with 10% per annum</td><td valign="bottom" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" style='width:71.4pt'>350,000</td><td valign="bottom" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Liao Shu Hua due on December 9, 2020 with 10% per annum</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt'>50,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" style='width:295.35pt;white-space:nowrap'>Chen Hsuan Yi due on December 9, 2020 with 10% per annum</td><td valign="bottom" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" style='width:71.4pt'>60,000</td><td valign="bottom" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Jean Mei Ing due on December 10, 2020 with 10% per annum</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt'>50,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" style='width:295.35pt;white-space:nowrap'>Lin Po Chung due on December 10, 2020 with 10% per annum</td><td valign="bottom" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" style='width:71.4pt'>240,000</td><td valign="bottom" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Lee Hsiu Kung due on December 13, 2020 with 10% per annum</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt'>70,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" style='width:295.35pt;white-space:nowrap'>Wu Tai Lin due on December 16, 2020 with 10% per annum</td><td valign="bottom" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" style='width:71.4pt'>50,000</td><td valign="bottom" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Huang Yu due on December 16, 2020 with 10% per annum</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt'>100,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" style='width:295.35pt;white-space:nowrap'>Lin Cheng Yu due on December 17, 2020 with 10% per annum</td><td valign="bottom" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" style='width:71.4pt'>100,000</td><td valign="bottom" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Wu Chih Kao due on January 1, 2021 with 10% per annum</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt'>50,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" style='width:295.35pt;white-space:nowrap'>Lee Hsiu Kung due on January 3, 2021 with 10% per annum</td><td valign="bottom" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" style='width:71.4pt'>30,000</td><td valign="bottom" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Jao Tzu Yun due on January 7, 2021 with 10% per annum</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt'>60,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" style='width:295.35pt;white-space:nowrap'>Li Cai Zhen due on January 10, 2021 with 10% per annum</td><td valign="bottom" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" style='width:71.4pt'>100,000</td><td valign="bottom" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Wu Tai Lin due on January 17, 2021 with 10% per annum</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt'>20,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" style='width:295.35pt;white-space:nowrap'>Su Liang An due on January 29, 2021 with 10% per annum</td><td valign="bottom" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" style='width:71.4pt'>50,000</td><td valign="bottom" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Liang Pei Jen due on February 13, 2021 with 10% per annum</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt'>100,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" style='width:295.35pt;white-space:nowrap'>Lin Pin Hui due on February 25, 2021 with 10% per annum</td><td valign="bottom" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" style='width:71.4pt'>100,000</td><td valign="bottom" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Teng Ying Min due on February 28, 2021 with 10% per annum</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt'>155,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" style='width:295.35pt;white-space:nowrap'>Kao Ko Chen due on March 3, 2021 with 10% per annum</td><td valign="bottom" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" style='width:71.4pt'>50,000</td><td valign="bottom" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Chiang Chao Chun due on March 9, 2021 with 10% per annum</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt'>200,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" style='width:295.35pt;white-space:nowrap'>Hsu Chin Chong due on March 12, 2021 with 10% per annum</td><td valign="bottom" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" style='width:71.4pt'>100,000</td><td valign="bottom" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Huang Yu due on March 13, 2021 with 10% per annum</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt'>100,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" style='width:295.35pt;white-space:nowrap'>Lin Po Chung due on March 18, 2021 with 10% per annum</td><td valign="bottom" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" style='width:71.4pt'>20,000</td><td valign="bottom" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Lien Chia Yun due on March 24, 2021 with 10% per annum</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt'>200,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" style='width:295.35pt;white-space:nowrap'>Lee Pei Hsuan due on April 1, 2021 with 10% per annum</td><td valign="bottom" style='width:15.95pt;white-space:nowrap;border-bottom:0.5pt solid #000000'> </td><td valign="bottom" style='width:71.4pt;border-bottom:0.5pt solid #000000'>50,000</td><td valign="bottom" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" style='width:15.35pt;white-space:nowrap;border-bottom:0.5pt solid #000000'> </td><td valign="bottom" style='width:63.9pt;border-bottom:0.5pt solid #000000'>-</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Total Note Payable</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap;border-top:0.5pt solid #000000'>$</td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt;border-top:0.5pt solid #000000'>2,505,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap;border-top:0.5pt solid #000000'>$</td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt;border-top:0.5pt solid #000000'>-</td></tr><tr align="left"><td valign="top" style='width:295.35pt;white-space:nowrap'>Less: Current Portion</td><td valign="bottom" style='width:15.95pt;white-space:nowrap;border-bottom:0.5pt solid #000000'>$</td><td valign="bottom" style='width:71.4pt;border-bottom:0.5pt solid #000000'>2,455,000</td><td valign="bottom" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" style='width:15.35pt;white-space:nowrap;border-bottom:0.5pt solid #000000'>$</td><td valign="bottom" style='width:63.9pt;border-bottom:0.5pt solid #000000'>-</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Long-Term Portion</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap;border-top:0.5pt solid #000000;border-bottom:3px double #000000'>$</td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000'>50,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap;border-top:0.5pt solid #000000;border-bottom:3px double #000000'>$</td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000'>-</td></tr></table> Future maturities of long-term debt as of March 31, 2020 are as follows which does not include related party debt separately stated: <table align="center" style='border-collapse:collapse;width:60%'><tr align="left"><td valign="bottom">Years ending March 31,</td><td colspan="2" valign="bottom"> </td></tr><tr align="left"><td valign="bottom" bgcolor="#DBE5F1">2021</td><td valign="bottom" bgcolor="#DBE5F1">$</td><td valign="bottom" bgcolor="#DBE5F1">2,455,000</td></tr><tr align="left"><td valign="bottom">2022</td><td valign="bottom" style='border-bottom:0.5pt solid #000000'> </td><td valign="bottom" style='border-bottom:0.5pt solid #000000'>50,000</td></tr><tr align="left"><td valign="bottom" bgcolor="#DBE5F1" style='padding-bottom:2.5pt'>Total</td><td valign="bottom" bgcolor="#DBE5F1" style='border-top:0.5pt solid #000000;border-bottom:3px double #000000'>$</td><td valign="bottom" bgcolor="#DBE5F1" style='border-top:0.5pt solid #000000;border-bottom:3px double #000000'>2,505,000</td></tr></table> All the above notes carry a 10% per annum with monthly interest accrued to the aforementioned lenders. The principal is received by the Company seven days prior to the effective date of such promissory note, and as of March 31, 2020, the Company received an aggregate amount of $50,000 before the corresponding effective dates of the promissory notes.  <table align="center" style='border-collapse:collapse;width:99%'><tr align="left"><td valign="bottom" style='width:295.35pt;white-space:nowrap'> </td><td colspan="2" valign="bottom" style='width:87.35pt;border-bottom:0.5pt solid #000000'>As ofDecember 31,2019(Unaudited)</td><td valign="bottom" style='width:12.05pt'> </td><td colspan="2" valign="bottom" style='width:79.25pt;border-bottom:0.5pt solid #000000'>As ofSeptember 30,2019(Audited)</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Tsai Ming Hsiu due on November 28, 2020 with 10% per annum</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap;border-top:0.5pt solid #000000'>$</td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt;border-top:0.5pt solid #000000'>50,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap;border-top:0.5pt solid #000000'>$</td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt;border-top:0.5pt solid #000000'>-</td></tr><tr align="left"><td valign="top" style='width:295.35pt;white-space:nowrap'>Chang Jui Yu due on December 6, 2020 with 10% per annum</td><td valign="bottom" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" style='width:71.4pt'>350,000</td><td valign="bottom" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Liao Shu Hua due on December 9, 2020 with 10% per annum</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt'>50,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" style='width:295.35pt;white-space:nowrap'>Chen Hsuan Yi due on December 9, 2020 with 10% per annum</td><td valign="bottom" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" style='width:71.4pt'>60,000</td><td valign="bottom" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Jean Mei Ing due on December 10, 2020 with 10% per annum</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt'>50,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" style='width:295.35pt;white-space:nowrap'>Lin Po Chung due on December 10, 2020 with 10% per annum</td><td valign="bottom" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" style='width:71.4pt'>240,000</td><td valign="bottom" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Lee Hsiu Kung due on December 13, 2020 with 10% per annum</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt'>70,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" style='width:295.35pt;white-space:nowrap'>Wu Tai Lin due on December 16, 2020 with 10% per annum</td><td valign="bottom" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" style='width:71.4pt'>50,000</td><td valign="bottom" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Huang Yu due on December 16, 2020 with 10% per annum</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt'>100,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" style='width:295.35pt;white-space:nowrap'>Lin Cheng Yu due on December 17, 2020 with 10% per annum</td><td valign="bottom" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" style='width:71.4pt'>100,000</td><td valign="bottom" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Wu Chih Kao due on January 1, 2021 with 10% per annum</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt'>50,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" style='width:295.35pt;white-space:nowrap'>Lee Hsiu Kung due on January 3, 2021 with 10% per annum</td><td valign="bottom" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" style='width:71.4pt'>30,000</td><td valign="bottom" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Jao Tzu Yun due on January 7, 2021 with 10% per annum</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt'>60,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" style='width:295.35pt;white-space:nowrap'>Li Cai Zhen due on January 10, 2021 with 10% per annum</td><td valign="bottom" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" style='width:71.4pt'>100,000</td><td valign="bottom" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Wu Tai Lin due on January 17, 2021 with 10% per annum</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt'>20,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" style='width:295.35pt;white-space:nowrap'>Su Liang An due on January 29, 2021 with 10% per annum</td><td valign="bottom" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" style='width:71.4pt'>50,000</td><td valign="bottom" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Liang Pei Jen due on February 13, 2021 with 10% per annum</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt'>100,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" style='width:295.35pt;white-space:nowrap'>Lin Pin Hui due on February 25, 2021 with 10% per annum</td><td valign="bottom" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" style='width:71.4pt'>100,000</td><td valign="bottom" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Teng Ying Min due on February 28, 2021 with 10% per annum</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt'>155,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" style='width:295.35pt;white-space:nowrap'>Kao Ko Chen due on March 3, 2021 with 10% per annum</td><td valign="bottom" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" style='width:71.4pt'>50,000</td><td valign="bottom" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Chiang Chao Chun due on March 9, 2021 with 10% per annum</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt'>200,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" style='width:295.35pt;white-space:nowrap'>Hsu Chin Chong due on March 12, 2021 with 10% per annum</td><td valign="bottom" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" style='width:71.4pt'>100,000</td><td valign="bottom" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Huang Yu due on March 13, 2021 with 10% per annum</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt'>100,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" style='width:295.35pt;white-space:nowrap'>Lin Po Chung due on March 18, 2021 with 10% per annum</td><td valign="bottom" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" style='width:71.4pt'>20,000</td><td valign="bottom" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Lien Chia Yun due on March 24, 2021 with 10% per annum</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt'>200,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt'>-</td></tr><tr align="left"><td valign="top" style='width:295.35pt;white-space:nowrap'>Lee Pei Hsuan due on April 1, 2021 with 10% per annum</td><td valign="bottom" style='width:15.95pt;white-space:nowrap;border-bottom:0.5pt solid #000000'> </td><td valign="bottom" style='width:71.4pt;border-bottom:0.5pt solid #000000'>50,000</td><td valign="bottom" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" style='width:15.35pt;white-space:nowrap;border-bottom:0.5pt solid #000000'> </td><td valign="bottom" style='width:63.9pt;border-bottom:0.5pt solid #000000'>-</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Total Note Payable</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap;border-top:0.5pt solid #000000'>$</td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt;border-top:0.5pt solid #000000'>2,505,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap;border-top:0.5pt solid #000000'>$</td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt;border-top:0.5pt solid #000000'>-</td></tr><tr align="left"><td valign="top" style='width:295.35pt;white-space:nowrap'>Less: Current Portion</td><td valign="bottom" style='width:15.95pt;white-space:nowrap;border-bottom:0.5pt solid #000000'>$</td><td valign="bottom" style='width:71.4pt;border-bottom:0.5pt solid #000000'>2,455,000</td><td valign="bottom" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" style='width:15.35pt;white-space:nowrap;border-bottom:0.5pt solid #000000'>$</td><td valign="bottom" style='width:63.9pt;border-bottom:0.5pt solid #000000'>-</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:295.35pt;white-space:nowrap'>Long-Term Portion</td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.95pt;white-space:nowrap;border-top:0.5pt solid #000000;border-bottom:3px double #000000'>$</td><td valign="bottom" bgcolor="#DBE5F1" style='width:71.4pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000'>50,000</td><td valign="bottom" bgcolor="#DBE5F1" style='width:12.05pt;white-space:nowrap'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:15.35pt;white-space:nowrap;border-top:0.5pt solid #000000;border-bottom:3px double #000000'>$</td><td valign="bottom" bgcolor="#DBE5F1" style='width:63.9pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000'>-</td></tr></table> 50000 0 350000 0 50000 0 60000 0 50000 0 240000 0 70000 0 50000 0 100000 0 100000 0 50000 0 30000 0 60000 0 100000 0 20000 0 50000 0 100000 0 100000 0 155000 0 50000 0 200000 0 100000 0 100000 0 20000 0 200000 0 50000 0 2505000 0 2455000 0 50000 0  <table align="center" style='border-collapse:collapse;width:60%'><tr align="left"><td valign="bottom">Years ending March 31,</td><td colspan="2" valign="bottom"> </td></tr><tr align="left"><td valign="bottom" bgcolor="#DBE5F1">2021</td><td valign="bottom" bgcolor="#DBE5F1">$</td><td valign="bottom" bgcolor="#DBE5F1">2,455,000</td></tr><tr align="left"><td valign="bottom">2022</td><td valign="bottom" style='border-bottom:0.5pt solid #000000'> </td><td valign="bottom" style='border-bottom:0.5pt solid #000000'>50,000</td></tr><tr align="left"><td valign="bottom" bgcolor="#DBE5F1" style='padding-bottom:2.5pt'>Total</td><td valign="bottom" bgcolor="#DBE5F1" style='border-top:0.5pt solid #000000;border-bottom:3px double #000000'>$</td><td valign="bottom" bgcolor="#DBE5F1" style='border-top:0.5pt solid #000000;border-bottom:3px double #000000'>2,505,000</td></tr></table> 2455000 50000 NOTE 8 - PREPAID EXPENSES OTCQB annual fees and rental deposit are included as prepaid expenses as of March 31, 2020. These expenses are stated at cost and are charged to expense over the periods the Company expects to benefit from them. As of March 31, 2020, the Company has prepaid expenses of $5,646, which is consisted of $3,000 OTCQB annual fees and $2,180 rental deposit. 5646 3000 2180 NOTE 9 - LEASE The Company has operating lease agreements for an office in Xian, China with remaining lease terms of 3 years. The Company does not have any other leases. The Company accounts for the lease and non-lease components of its leases as a single lease component. Lease expense is recognized on a straight-line basis over the lease term. Operating lease right-of-use (ROU) assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Generally the implicit rate of interest in arrangements is not readily determinable and the Company utilizes its incremental borrowing rate in determining the present value of lease payments. The Companys incremental borrowing rate is a hypothetical rate based on its understanding of what its credit rating would be. The operating lease ROU asset includes any lease payments made and excludes lease incentives. This standard did not have a significant impact on our liquidity. The components of lease expense and supplemental cash flow information related to leases for the period are as follows: <table style='margin-left:auto;border-collapse:collapse'><tr align="left"><td valign="top" style='width:369.9pt'> </td><td colspan="2" valign="bottom" style='width:92.9pt;border-bottom:0.5pt solid #000000'>Six Months endedMarch 31, 2020</td></tr><tr align="left"><td valign="top" style='width:369.9pt'> </td><td colspan="2" valign="bottom" style='width:92.9pt;border-top:0.5pt solid #000000'>(Unaudited)</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:369.9pt'>Lease Cost</td><td colspan="2" valign="top" bgcolor="#DBE5F1" style='width:92.9pt'> </td></tr><tr align="left"><td valign="top" style='width:369.9pt'>Operating lease cost (included in general and administrative expenses in the Companys unaudited condensed statement of operations)</td><td valign="bottom" style='width:20.8pt'>$</td><td valign="bottom" style='width:72.1pt'>11,311</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:369.9pt'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:20.8pt'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:72.1pt'> </td></tr><tr align="left"><td valign="top" style='width:369.9pt'>Other Information</td><td valign="bottom" style='width:20.8pt'> </td><td valign="bottom" style='width:72.1pt'> </td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:369.9pt'>Cash paid for amounts included in the measurement of lease liabilities for the six months ended March 31, 2020</td><td valign="bottom" bgcolor="#DBE5F1" style='width:20.8pt'>$</td><td valign="bottom" bgcolor="#DBE5F1" style='width:72.1pt'>13,221</td></tr><tr align="left"><td valign="top" style='width:369.9pt'>Remaining lease term - operating lease (in years)</td><td valign="bottom" style='width:20.8pt'> </td><td valign="bottom" style='width:72.1pt'>2.583</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:369.9pt'>Discount rate - operating lease</td><td valign="bottom" bgcolor="#DBE5F1" style='width:20.8pt'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:72.1pt'>4.75%</td></tr></table>  <table style='margin-left:auto;border-collapse:collapse'><tr align="left"><td valign="top" style='width:369.9pt'> </td><td colspan="2" valign="bottom" style='width:92.9pt;border-bottom:0.5pt solid #000000'>As ofMarch 31, 2020</td></tr><tr align="left"><td valign="top" style='width:369.9pt'> </td><td colspan="2" valign="bottom" style='width:92.9pt;border-top:0.5pt solid #000000'>(Unaudited)</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:369.9pt'>Operating lease</td><td colspan="2" valign="top" bgcolor="#DBE5F1" style='width:92.9pt'> </td></tr><tr align="left"><td valign="top" style='width:369.9pt'>Right-of-use assets, net</td><td valign="bottom" style='width:20.8pt;border-bottom:0.5pt solid #000000'>$</td><td valign="bottom" style='width:72.1pt;border-bottom:0.5pt solid #000000'>65,994</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:369.9pt'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:20.8pt;border-top:0.5pt solid #000000'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:72.1pt;border-top:0.5pt solid #000000'> </td></tr><tr align="left"><td valign="top" style='width:369.9pt'>Operating lease liabilities - current portion</td><td valign="bottom" style='width:20.8pt'> </td><td valign="bottom" style='width:72.1pt'>23,900</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:369.9pt'>Operating lease liabilities - non-current portion</td><td valign="bottom" bgcolor="#DBE5F1" style='width:20.8pt;border-bottom:0.5pt solid #000000'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:72.1pt;border-bottom:0.5pt solid #000000'>40,204</td></tr><tr align="left"><td valign="top" style='width:369.9pt'>Total operating lease liabilities</td><td valign="bottom" style='width:20.8pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000'>$</td><td valign="bottom" style='width:72.1pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000'>64,104</td></tr></table>  <table style='margin-left:auto;border-collapse:collapse'><tr align="left"><td valign="bottom" style='width:369.9pt'>Year Ending</td><td colspan="2" valign="bottom" style='width:92.9pt;border-bottom:0.5pt solid #000000'>OperatingLease</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:369.9pt'>2020 (remaining 6 months)</td><td valign="bottom" bgcolor="#DBE5F1" style='width:20.8pt;border-top:0.5pt solid #000000'>$</td><td valign="bottom" bgcolor="#DBE5F1" style='width:72.1pt;border-top:0.5pt solid #000000'>13,085</td></tr><tr align="left"><td valign="top" style='width:369.9pt'>2021</td><td valign="bottom" style='width:20.8pt'> </td><td valign="bottom" style='width:72.1pt'>26,170</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:369.9pt'>2022 </td><td valign="bottom" bgcolor="#DBE5F1" style='width:20.8pt;border-bottom:0.5pt solid #000000'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:72.1pt;border-bottom:0.5pt solid #000000'>28,263</td></tr><tr align="left"><td valign="top" style='width:369.9pt'>  Total lease payments</td><td valign="bottom" style='width:20.8pt;border-top:0.5pt solid #000000'>$</td><td valign="bottom" style='width:72.1pt;border-top:0.5pt solid #000000'>67,518</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:369.9pt'>  Less: Present value discount</td><td valign="bottom" bgcolor="#DBE5F1" style='width:20.8pt;border-bottom:0.5pt solid #000000'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:72.1pt;border-bottom:0.5pt solid #000000'>(3,414)</td></tr><tr align="left"><td valign="top" style='width:369.9pt'>    Present value of lease liabilities</td><td valign="bottom" style='width:20.8pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000'>$</td><td valign="bottom" style='width:72.1pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000'>64,104</td></tr></table> Lease expenses were $11,331 during the six months ended March 31, 2020 respectively, and there was no rent incurred during the six months ended March 31, 2019, respectively.  <table style='margin-left:auto;border-collapse:collapse'><tr align="left"><td valign="top" style='width:369.9pt'> </td><td colspan="2" valign="bottom" style='width:92.9pt;border-bottom:0.5pt solid #000000'>Six Months endedMarch 31, 2020</td></tr><tr align="left"><td valign="top" style='width:369.9pt'> </td><td colspan="2" valign="bottom" style='width:92.9pt;border-top:0.5pt solid #000000'>(Unaudited)</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:369.9pt'>Lease Cost</td><td colspan="2" valign="top" bgcolor="#DBE5F1" style='width:92.9pt'> </td></tr><tr align="left"><td valign="top" style='width:369.9pt'>Operating lease cost (included in general and administrative expenses in the Companys unaudited condensed statement of operations)</td><td valign="bottom" style='width:20.8pt'>$</td><td valign="bottom" style='width:72.1pt'>11,311</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:369.9pt'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:20.8pt'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:72.1pt'> </td></tr><tr align="left"><td valign="top" style='width:369.9pt'>Other Information</td><td valign="bottom" style='width:20.8pt'> </td><td valign="bottom" style='width:72.1pt'> </td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:369.9pt'>Cash paid for amounts included in the measurement of lease liabilities for the six months ended March 31, 2020</td><td valign="bottom" bgcolor="#DBE5F1" style='width:20.8pt'>$</td><td valign="bottom" bgcolor="#DBE5F1" style='width:72.1pt'>13,221</td></tr><tr align="left"><td valign="top" style='width:369.9pt'>Remaining lease term - operating lease (in years)</td><td valign="bottom" style='width:20.8pt'> </td><td valign="bottom" style='width:72.1pt'>2.583</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:369.9pt'>Discount rate - operating lease</td><td valign="bottom" bgcolor="#DBE5F1" style='width:20.8pt'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:72.1pt'>4.75%</td></tr></table> 11311  <table style='margin-left:auto;border-collapse:collapse'><tr align="left"><td valign="top" style='width:369.9pt'> </td><td colspan="2" valign="bottom" style='width:92.9pt;border-bottom:0.5pt solid #000000'>As ofMarch 31, 2020</td></tr><tr align="left"><td valign="top" style='width:369.9pt'> </td><td colspan="2" valign="bottom" style='width:92.9pt;border-top:0.5pt solid #000000'>(Unaudited)</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:369.9pt'>Operating lease</td><td colspan="2" valign="top" bgcolor="#DBE5F1" style='width:92.9pt'> </td></tr><tr align="left"><td valign="top" style='width:369.9pt'>Right-of-use assets, net</td><td valign="bottom" style='width:20.8pt;border-bottom:0.5pt solid #000000'>$</td><td valign="bottom" style='width:72.1pt;border-bottom:0.5pt solid #000000'>65,994</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:369.9pt'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:20.8pt;border-top:0.5pt solid #000000'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:72.1pt;border-top:0.5pt solid #000000'> </td></tr><tr align="left"><td valign="top" style='width:369.9pt'>Operating lease liabilities - current portion</td><td valign="bottom" style='width:20.8pt'> </td><td valign="bottom" style='width:72.1pt'>23,900</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:369.9pt'>Operating lease liabilities - non-current portion</td><td valign="bottom" bgcolor="#DBE5F1" style='width:20.8pt;border-bottom:0.5pt solid #000000'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:72.1pt;border-bottom:0.5pt solid #000000'>40,204</td></tr><tr align="left"><td valign="top" style='width:369.9pt'>Total operating lease liabilities</td><td valign="bottom" style='width:20.8pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000'>$</td><td valign="bottom" style='width:72.1pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000'>64,104</td></tr></table> 23900 40204 64104  <table style='margin-left:auto;border-collapse:collapse'><tr align="left"><td valign="bottom" style='width:369.9pt'>Year Ending</td><td colspan="2" valign="bottom" style='width:92.9pt;border-bottom:0.5pt solid #000000'>OperatingLease</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:369.9pt'>2020 (remaining 6 months)</td><td valign="bottom" bgcolor="#DBE5F1" style='width:20.8pt;border-top:0.5pt solid #000000'>$</td><td valign="bottom" bgcolor="#DBE5F1" style='width:72.1pt;border-top:0.5pt solid #000000'>13,085</td></tr><tr align="left"><td valign="top" style='width:369.9pt'>2021</td><td valign="bottom" style='width:20.8pt'> </td><td valign="bottom" style='width:72.1pt'>26,170</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:369.9pt'>2022 </td><td valign="bottom" bgcolor="#DBE5F1" style='width:20.8pt;border-bottom:0.5pt solid #000000'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:72.1pt;border-bottom:0.5pt solid #000000'>28,263</td></tr><tr align="left"><td valign="top" style='width:369.9pt'>  Total lease payments</td><td valign="bottom" style='width:20.8pt;border-top:0.5pt solid #000000'>$</td><td valign="bottom" style='width:72.1pt;border-top:0.5pt solid #000000'>67,518</td></tr><tr align="left"><td valign="top" bgcolor="#DBE5F1" style='width:369.9pt'>  Less: Present value discount</td><td valign="bottom" bgcolor="#DBE5F1" style='width:20.8pt;border-bottom:0.5pt solid #000000'> </td><td valign="bottom" bgcolor="#DBE5F1" style='width:72.1pt;border-bottom:0.5pt solid #000000'>(3,414)</td></tr><tr align="left"><td valign="top" style='width:369.9pt'>    Present value of lease liabilities</td><td valign="bottom" style='width:20.8pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000'>$</td><td valign="bottom" style='width:72.1pt;border-top:0.5pt solid #000000;border-bottom:3px double #000000'>64,104</td></tr></table> NOTE 10 - COMMITMENTS AND CONTINGENCIES On November 28, 2019, the Company entered into a securities purchase with an accredited investor, Tsai Ming Hsiu (the Lender), pursuant to which the Company issued promissory note for an aggregate of $50,000, with an interest rate of 10% per annum. The Note is to be paid within one year beginning from November 28, 2019. The Note mature on November 28, 2020 (Maturity Date) and contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date. A Form 8-K was filed on December 2, 2019. In December 2019, the Company entered into several securities purchase agreements with a batch of accredited investors, pursuant to which the Company issued promissory notes for an aggregate of $1,070,000 (the Outstanding Balance), with an interest rate of 10% per annum (the Note). The Outstanding Balance of the Notes are to be paid within one year beginning from the effective dates of the notes (Maturity Dates). The Notes contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date. A Form 8-K was filed on December 11, 2019. In January 2020, the Company entered into several securities purchase agreements with a batch of accredited investors, pursuant to which the Company issued promissory notes for an aggregate of $310,000 (the Outstanding Balance), with an interest rate of 10% per annum (the Note). The Outstanding Balance of the Notes are to be paid within one year beginning from the effective dates of the notes (Maturity Dates). The Notes contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date. On February 6, 2020, the Company entered into a Note Purchase Agreement with an accredited related investor Lin Su Hui, our 5% shareholder. Pursuant to this agreement, the Company entered a promissory note to Lin Su Hui for $50,000, at 10% interest per annum, with a maturity date of February 6, 2021. Per the agreement, the note began to accrue interest immediately after the effective date February 6, 2020. The interest on the note is to be paid monthly. In February 2020, the Company entered into several securities purchase agreements with a batch of accredited investors, pursuant to which the Company issued promissory notes for an aggregate of $355,000 (the Outstanding Balance), with an interest rate of 10% per annum (the Note). The Outstanding Balance of the Notes are to be paid within one year beginning from the effective dates of the notes (Maturity Dates). The Notes contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date. In March 2020, the Company entered into several securities purchase agreements with a batch of accredited investors, pursuant to which the Company issued promissory notes for an aggregate of $670,000 (the Outstanding Balance), with an interest rate of 10% per annum (the Note). The Outstanding Balance of the Notes are to be paid within one year beginning from the effective dates of the notes (Maturity Dates). The Notes contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date. We foresee an aggregate monthly interest expense at approximately $22,000 since April 1, 2020. NOTE 11 - SUBSEQUENT EVENT On April 1, 2020, the Company entered into a securities purchase with an accredited investor, Lee Pei Hsuan (the Lender), pursuant to which the Company issued promissory note for an aggregate of $50,000, with an interest rate of 10% per annum. The Note is to be paid within one year beginning from April 1, 2020. The Note matures on April 1, 2021 (Maturity Date) and contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date. On April 14, 2020, Ms. Lee Hiu Lan resigned from the position of Chief Financial Officer, Secretary and Treasurer, and our Chief Executive Officer, Mr. Lam Chi Kwong Leo took over all these position on the same date. The emergence and wide spread of the novel Coronavirus (COVID-19) since the beginning of 2020 has affected business and economic activities across the world. During periods of unfavorable market and economic conditions, the Groups results of operations may be adversely affected by a total stop on insurance policy selling due to the implementation of social distancing. During a market or general economic downturn, the Group may also consider to make higher provision on the loan lent to Ando Credit Limited. 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Expenses paid by related party on behalf of the Company Statement Foreign currency translation income Operating lease liabilities, net of current portion Operating lease liabilities, non-current portion Document Fiscal Period Focus Wu Chih Kao due on January 1, 2021 with 10% per annum Represents the Wu Chih Kao due on January 1, 2021 with 10% per annum, during the indicated time period. Cash and Cash Equivalents, at Carrying Value, Beginning Balance Cash and Cash Equivalents, at Carrying Value, Beginning Balance Cash and Cash Equivalents, at Carrying Value, Ending Balance Net cash used in Operating Activities Net cash used in Operating Activities Basic and diluted loss percommon share Comprehensive income (loss) Accumulated other comprehensive loss Entity Address, Country Voluntary filer Costs associated with Operating Lease Represents the Costs associated with Operating Lease, during the indicated time period. 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Recent Accounting Pronouncements Foreign currencies translation Policy Effect of exchange rate changes in cash and cash equivalents Statement [Line Items] Note payable, current Non-current Assets Cash and cash equivalents Operating lease liabilities, total Maturity of long-term debt, 2022 Li Cai Zhen due on January 10, 2021 with 10% per annum Represents the Li Cai Zhen due on January 10, 2021 with 10% per annum, during the indicated time period. Tsai Ming Hsiu due on November 28, 2020 with 10% per annum Represents the Tsai Ming Hsiu due on November 28, 2020 with 10% per annum, during the indicated time period. Schedule of Maturities of Long-term Debt SUBSEQUENT EVENTS Finance Cost Paid Decrease in lease liabilities Related party note payable Accounts payable and accrued expenses Income tax payable City Area Code Emerging Growth Company Registrant Name Liang Pei Jen due on February 13, 2021 with 10% per annum Represents the Liang Pei Jen due on February 13, 2021 with 10% per annum, during the indicated time period. OPERATING ACTIVITIES Retained Earnings Loss from operations Common Stock, Shares, Outstanding Common shares issued and outstanding STOCKHOLDERS' EQUITY Non-Current Liabilities OTCQB annual fees Represents the OTCQB annual fees, during the indicated time period. Notes payable, gross Lien Chia Yun due on March 24, 2021 with 10% per annum Represents the Lien Chia Yun due on March 24, 2021 with 10% per annum, during the indicated time period. Lee Hsiu Kung due on December 13, 2020 with 10% per annum Represents the Lee Hsiu Kung due on December 13, 2020 with 10% per annum, during the indicated time period. Related Party Transaction Cash Flow Reporting Policy Finance cost Other income (expense) Operating lease right-of-use assets, net Country Region Amendment Description Current with reporting Lease Contractual Term [Axis] Chiang Chao Chun due on March 9, 2021 with 10% per annum Represents the Chiang Chao Chun due on March 9, 2021 with 10% per annum, during the indicated time period. Su Liang An due on January 29, 2021 with 10% per annum Represents the Su Liang An due on January 29, 2021 with 10% per annum, during the indicated time period. Jao Tzu Yun due on January 7, 2021 with 10% per annum Represents the Jao Tzu Yun due on January 7, 2021 with 10% per annum, during the indicated time period. Schedule of Notes Payable (Increase) / Decrease in Prepaid Expenses (Increase) / Decrease in Prepaid Expenses Equity Balance, Shares Equity Balance, Shares Equity Balance, Shares Common Stock Document Transition Report Entity Incorporation, State or Country Code Asset Class Kao Ko Chen due on March 3, 2021 with 10% per annum Represents the Kao Ko Chen due on March 3, 2021 with 10% per annum, during the indicated time period. Interest receivable Interest expense Loan from CEO and Director Represents the Loan from CEO and Director, during the indicated time period. Cash consideration, business acquisition Supplemental Cash Flow Information andnoncash Financing Activities: Net cash provided by Financing Activities Net cash provided by Financing Activities Proceeds from Advances from Related Parties Adjustments to reconcile Net Loss to net cashprovided by operations: Equity Component Preferred Stock, Par or Stated Value Per Share TOTAL STOCKHOLDERS' EQUITY TOTAL STOCKHOLDERS' EQUITY Equity Balance Equity Balance Interactive Data Current EX-101.PRE 10 adhg-20200331_pre.xml XML 11 R21.htm IDEA: XBRL DOCUMENT v3.20.1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Cash Flow Reporting Policy (Policies)
6 Months Ended

Mar. 31, 2020

Policies

Cash Flow Reporting Policy
Cash Flow Reporting
The Company follows ASC 230, Statement of Cash Flows, for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by ASC 230, Statement of Cash Flows, to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments.

The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Foreign currencies translation Policy: Schedule of Exchange Rates (Tables)
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Tables/Schedules

Schedule of Exchange Rates

As of and for the six months ended
March 31,

2020

2019

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Period-end CNY : US$1 exchange rate
7.08

6.71
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7.01

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GOING CONCERN DISCLOSURE
6 Months Ended

Mar. 31, 2020

Notes

GOING CONCERN DISCLOSURE
NOTE 2 - GOING CONCERN

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. For the period from inception on August 22, 2015 through March 31, 2020, the Company has had minimal operations, and has accumulated a deficit of $287,012. In view of this, the Company’s ability to continue as a going concern is dependent upon the Company’s ability to continue operations and to achieve a level of profitability large enough to cover the Company’s expenses. The Company intends on financing its future development activities and its working capital needs largely from the sale of public equity securities, with some additional funding from other traditional financing sources, until such time that funds provided by operations are sufficient to fund working capital requirements. The financial statements of the Company do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern. Management has evaluated these factors and has determined that they raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued.

The officers and directors have agreed to advance funds to the Company to meet its obligations.

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CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($)
3 Months Ended 6 Months Ended

Mar. 31, 2020

Mar. 31, 2019

Mar. 31, 2020

Mar. 31, 2019

Details

Revenue $ 0 $ 0 $ 0 $ 0

Cost of revenue 0 0 0 0

Gross profit 0 0 0 0

Expenses

General and administrative 51,214 11,420 101,693 37,130

Total expenses (51,214) (11,420) (101,693) (37,130)

Loss from operations (51,214) (11,420) (101,693) (37,130)

Other income (expense)

Related party interest income 48,058 0 56,532 0

Finance cost 42,675 0 50,329 0

Total other income (expense) 5,383 0 6,203 0

Loss before income tax (45,831) (11,420) (95,490) (37,130)

Net Loss (45,831) (11,420) (95,490) (37,130)

Foreign currency translation income 312 0 312 0

Comprehensive income (loss) $ (45,519) $ (11,420) $ (95,178) $ (37,130)

Basic and diluted loss percommon share $ (0.00) $ (0.00) $ (0.01) $ (0.00)

Weighted average number ofcommon shares outstanding 12,000,000 12,000,000 12,000,000 12,000,000

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PREPAID EXPENSES DISCLOSURE
6 Months Ended

Mar. 31, 2020

Notes

PREPAID EXPENSES DISCLOSURE
NOTE 8 - PREPAID EXPENSES

OTCQB annual fees and rental deposit are included as prepaid expenses as of March 31, 2020. These expenses are stated at cost and are charged to expense over the periods the Company expects to benefit from them. As of March 31, 2020, the Company has prepaid expenses of $5,646, which is consisted of $3,000 OTCQB annual fees and $2,180 rental deposit.

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XML 20 R17.htm IDEA: XBRL DOCUMENT v3.20.1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Basis of Presentation (Policies)
6 Months Ended

Mar. 31, 2020

Policies

Basis of Presentation
Basis of Presentation
The accompanying financial statements are prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”).

The accompanying financial statements include the accounts of the Company and its wholly-owned subsidiaries. Intercompany transactions and balances were eliminated in consolidation.

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XML 21 R38.htm IDEA: XBRL DOCUMENT v3.20.1

LEASE DISCLOSURE: Components of lease expense and supplemental cash flow information (Details) - USD ($)
3 Months Ended 6 Months Ended

Mar. 31, 2020

Mar. 31, 2019

Mar. 31, 2020

Mar. 31, 2019

General and administrative $ 51,214 $ 11,420 $ 101,693 $ 37,130

Costs associated with Operating Lease

General and administrative $ 11,311

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The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.
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RELATED PARTY TRANSACTIONS DISCLOSURE (Details) - USD ($)
1 Months Ended 3 Months Ended 6 Months Ended

May 15, 2020

Mar. 31, 2020

Mar. 31, 2019

Mar. 31, 2020

Mar. 31, 2019

Proceeds from Promissory Notes $ 50,000 $ 2,505,000 $ 50,000

Interest per annum, debt 10.00%

Related party interest income $ 48,058 $ 0 56,532 $ 0

Note Purchase Agreement with an accredited related investor

Proceeds from Promissory Notes $ 50,000

Interest per annum, debt 10.00% 10.00%

Interest expense $ 2,500

Related Party Interest Payable $ 417 417

Ando Credit Limited

Proceeds from Promissory Notes $ 2,373,000

Interest per annum, debt 12.00% 12.00%

Related party interest income $ 56,532

Interest receivable $ 21,179 21,179

Loan from CEO and Director

Proceeds from Promissory Notes 4,324

Expenses paid on our behalf, by affiliate

Proceeds from Promissory Notes $ 1,400

X

- Definition
Effective interest rate for the funds borrowed under the debt agreement considering interest compounding and original issue discount or premium.
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LEASE DISCLOSURE: Schedule of Future Lease Payments (Tables)
6 Months Ended

Mar. 31, 2020

Tables/Schedules

Schedule of Future Lease Payments

Year Ending
Operating
Lease
2020 (remaining 6 months)
$
13,085
2021

26,170
2022

28,263
Total lease payments
$
67,518
Less: Present value discount

(3,414)
Present value of lease liabilities
$
64,104

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THIRD PARTY - NOTE PAYABLE DISCLOSURE
6 Months Ended

Mar. 31, 2020

Notes

THIRD PARTY - NOTE PAYABLE DISCLOSURE
NOTE 6 - THIRD PARTY - NOTE PAYABLE

Balances of note payable as of March 31, 2020 and September 30, 2019 consisted of the following:

As of
December 31,
2019
(Unaudited)

As of
September 30,
2019
(Audited)
Tsai Ming Hsiu due on November 28, 2020 with 10% per annum
$
50,000

$
-
Chang Jui Yu due on December 6, 2020 with 10% per annum

350,000

-
Liao Shu Hua due on December 9, 2020 with 10% per annum

50,000

-
Chen Hsuan Yi due on December 9, 2020 with 10% per annum

60,000

-
Jean Mei Ing due on December 10, 2020 with 10% per annum

50,000

-
Lin Po Chung due on December 10, 2020 with 10% per annum

240,000

-
Lee Hsiu Kung due on December 13, 2020 with 10% per annum

70,000

-
Wu Tai Lin due on December 16, 2020 with 10% per annum

50,000

-
Huang Yu due on December 16, 2020 with 10% per annum

100,000

-
Lin Cheng Yu due on December 17, 2020 with 10% per annum

100,000

-
Wu Chih Kao due on January 1, 2021 with 10% per annum

50,000

-
Lee Hsiu Kung due on January 3, 2021 with 10% per annum

30,000

-
Jao Tzu Yun due on January 7, 2021 with 10% per annum

60,000

-
Li Cai Zhen due on January 10, 2021 with 10% per annum

100,000

-
Wu Tai Lin due on January 17, 2021 with 10% per annum

20,000

-
Su Liang An due on January 29, 2021 with 10% per annum

50,000

-
Liang Pei Jen due on February 13, 2021 with 10% per annum

100,000

-
Lin Pin Hui due on February 25, 2021 with 10% per annum

100,000

-
Teng Ying Min due on February 28, 2021 with 10% per annum

155,000

-
Kao Ko Chen due on March 3, 2021 with 10% per annum

50,000

-
Chiang Chao Chun due on March 9, 2021 with 10% per annum

200,000

-
Hsu Chin Chong due on March 12, 2021 with 10% per annum

100,000

-
Huang Yu due on March 13, 2021 with 10% per annum

100,000

-
Lin Po Chung due on March 18, 2021 with 10% per annum

20,000

-
Lien Chia Yun due on March 24, 2021 with 10% per annum

200,000

-
Lee Pei Hsuan due on April 1, 2021 with 10% per annum

50,000

-
Total Note Payable
$
2,505,000

$
-
Less: Current Portion
$
2,455,000

$
-
Long-Term Portion
$
50,000

$
-

Future maturities of long-term debt as of March 31, 2020 are as follows which does not include related party debt separately stated:

Years ending March 31,

2021
$
2,455,000
2022

50,000
Total
$
2,505,000

All the above notes carry a 10% per annum with monthly interest accrued to the aforementioned lenders. The principal is received by the Company seven days prior to the effective date of such promissory note, and as of March 31, 2020, the Company received an aggregate amount of $50,000 before the corresponding effective dates of the promissory notes.

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SUBSEQUENT EVENTS
6 Months Ended

Mar. 31, 2020

Notes

SUBSEQUENT EVENTS
NOTE 11 - SUBSEQUENT EVENT

On April 1, 2020, the Company entered into a securities purchase with an accredited investor, Lee Pei Hsuan (the “Lender”), pursuant to which the Company issued promissory note for an aggregate of $50,000, with an interest rate of 10% per annum. The Note is to be paid within one year beginning from April 1, 2020. The Note matures on April 1, 2021 (“Maturity Date”) and contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date.

On April 14, 2020, Ms. Lee Hiu Lan resigned from the position of Chief Financial Officer, Secretary and Treasurer, and our Chief Executive Officer, Mr. Lam Chi Kwong Leo took over all these position on the same date.

The emergence and wide spread of the novel Coronavirus (“COVID-19”) since the beginning of 2020 has affected business and economic activities across the world. During periods of unfavorable market and economic conditions, the Group’s results of operations may be adversely affected by a total stop on insurance policy selling due to the implementation of social distancing. During a market or general economic downturn, the Group may also consider to make higher provision on the loan lent to Ando Credit Limited. In addition, due to uncertainty or volatility in the market or in response to difficult market conditions, clients or prospective clients may withdraw their decision from insurance policy application.

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THIRD PARTY - NOTE PAYABLE DISCLOSURE: Schedule of Notes Payable (Details) - USD ($)

Mar. 31, 2020

Sep. 30, 2019

Notes payable, gross $ 2,505,000 $ 0

Note payable, current 2,455,000 0

Note payable, non-current 50,000 0

Tsai Ming Hsiu due on November 28, 2020 with 10% per annum

Notes payable, gross 50,000 0

Chang Ruei Yu due on December 6, 2020 with 10% per annum

Notes payable, gross 350,000 0

Liao Shu Hua due on December 9, 2020 with 10% per annum

Notes payable, gross 50,000 0

Chen Hsuan Yi due on December 9, 2020 with 10% per annum

Notes payable, gross 60,000 0

Jean Mei Ing due on December 10, 2020 with 10% per annum

Notes payable, gross 50,000 0

Lin Po Chung due on December 10, 2020 with 10% per annum

Notes payable, gross 240,000 0

Lee Hsiu Kung due on December 13, 2020 with 10% per annum

Notes payable, gross 70,000 0

Wu Tai Lin due on December 16, 2020 with 10% per annum

Notes payable, gross 50,000 0

Huang Yu due on December 16, 2020 with 10% per annum

Notes payable, gross 100,000 0

Lin Cheng Yu due on December 17, 2020 with 10% per annum

Notes payable, gross 100,000 0

Wu Chih Kao due on January 1, 2021 with 10% per annum

Notes payable, gross 50,000 0

Lee Hsiu Kung due on January 3, 2021 with 10% per annum

Notes payable, gross 30,000 0

Jao Tzu Yun due on January 7, 2021 with 10% per annum

Notes payable, gross 60,000 0

Li Cai Zhen due on January 10, 2021 with 10% per annum

Notes payable, gross 100,000 0

Wu Tai Lin due on January 17, 2021 with 10% per annum

Notes payable, gross 20,000 0

Su Liang An due on January 29, 2021 with 10% per annum

Notes payable, gross 50,000 0

Liang Pei Jen due on February 13, 2021 with 10% per annum

Notes payable, gross 100,000 0

Lin Pin Hui due on February 25, 2021 with 10% per annum

Notes payable, gross 100,000 0

Teng Ying Min due on February 28, 2021 with 10% per annum

Notes payable, gross 155,000 0

Kao Ko Chen due on March 3, 2021 with 10% per annum

Notes payable, gross 50,000 0

Chiang Chao Chun due on March 9, 2021 with 10% per annum

Notes payable, gross 200,000 0

Hsu Chin Chong due on March 12, 2021 with 10% per annum

Notes payable, gross 100,000 0

Huang Yu due on March 13, 2021 with 10% per annum

Notes payable, gross 100,000 0

Lin Po Chung due on March 18, 2021 with 10% per annum

Notes payable, gross 20,000 0

Lien Chia Yun due on March 24, 2021 with 10% per annum

Notes payable, gross 200,000 0

Lee Pei Hsuan due on April 1, 2021 with 10% per annum

Notes payable, gross $ 50,000 $ 0

X

- Definition
Including the current and noncurrent portions, carrying value as of the balance sheet date of all notes and loans payable (with maturities initially due after one year or beyond the operating cycle if longer).
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CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)

Common Stock

Additional Paid-in Capital

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Retained Earnings

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LEASE DISCLOSURE: Components of lease expense and supplemental cash flow information (Tables)
6 Months Ended

Mar. 31, 2020

Tables/Schedules

Components of lease expense and supplemental cash flow information

Six Months ended
March 31, 2020

(Unaudited)
Lease Cost

Operating lease cost (included in general and administrative expenses in the Company’s unaudited condensed statement of operations)
$
11,311

Other Information

Cash paid for amounts included in the measurement of lease liabilities for the six months ended March 31, 2020
$
13,221
Remaining lease term - operating lease (in years)

2.583
Discount rate - operating lease

4.75%

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Income Taxes Policy (Policies)
6 Months Ended

Mar. 31, 2020

Policies

Income Taxes Policy
Income taxes
The Company accounts for income taxes using the asset and liability method. The asset and liability method requires recognition of deferred tax assets and liabilities for expected future tax consequences of temporary differences that currently exist between tax bases and financial reporting bases of the Company’s assets and liabilities. Deferred income tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which these temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is provided on deferred taxes if it is determined that it is more likely than not that the asset will not be realized. The Company recognizes penalties and interest accrued related to income tax liabilities in the provision for income taxes in its Consolidated Statements of Income.

Significant management judgment is required to determine the amount of benefit to be recognized in relation to an uncertain tax position. The Company uses a two-step process to evaluate tax positions. The first step requires an entity to determine whether it is more likely than not (greater than 50% chance) that the tax position will be sustained. The second step requires an entity to recognize in the financial statements the benefit of a tax position that meets the more-likely-than-not recognition criterion. The amounts ultimately paid upon resolution of issues raised by taxing authorities may differ materially from the amounts accrued and may materially impact the financial statements of the Company in future periods.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Recent Accounting Pronouncements (Policies)
6 Months Ended

Mar. 31, 2020

Policies

Recent Accounting Pronouncements
Recent Accounting Pronouncements
Other than as noted above the Company has not implemented any pronouncements that had material impact on the financial statements, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
6 Months Ended

Mar. 31, 2020

Notes

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The preparation of financial statements in conformity with generally accepted accounting principles requires us to establish accounting policies and make estimates and assumptions that affect our reported amounts of assets and liabilities at the date of the financial statements. These financial statements include some estimates and assumptions that are based on informed judgments and estimates of management. We evaluate our policies and estimates on an on-going basis and discuss the development, selection, and disclosure of critical accounting policies with the Board of Directors. Predicting future events is inherently an imprecise activity and as such requires the use of judgment. Our financial statements may differ based upon different estimates and assumptions

Basis of Presentation
The accompanying financial statements are prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”).

The accompanying financial statements include the accounts of the Company and its wholly-owned subsidiaries. Intercompany transactions and balances were eliminated in consolidation.

Below is the organization chart of the Group.

See EDGAR for graphic image

Use of Estimates and Assumptions
Preparation of the financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

Cash and Cash Equivalents
Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments.

Our deposit is currently deposit in DBS Bank (Hong Kong) Limited and Shanghai Commercial Bank Limited, and there is a Deposit Protection Scheme protects our eligible deposits held with bank in Hong Kong which is members of the Scheme. The scheme will pay us a compensation up to a limit of HKD500,000, which is equivalent to $64,102, if DBS Bank (Hong Kong) Limited or Shanghai Commercial Bank Limited fails.

Income taxes
The Company accounts for income taxes using the asset and liability method. The asset and liability method requires recognition of deferred tax assets and liabilities for expected future tax consequences of temporary differences that currently exist between tax bases and financial reporting bases of the Company’s assets and liabilities. Deferred income tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which these temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is provided on deferred taxes if it is determined that it is more likely than not that the asset will not be realized. The Company recognizes penalties and interest accrued related to income tax liabilities in the provision for income taxes in its Consolidated Statements of Income.

Significant management judgment is required to determine the amount of benefit to be recognized in relation to an uncertain tax position. The Company uses a two-step process to evaluate tax positions. The first step requires an entity to determine whether it is more likely than not (greater than 50% chance) that the tax position will be sustained. The second step requires an entity to recognize in the financial statements the benefit of a tax position that meets the more-likely-than-not recognition criterion. The amounts ultimately paid upon resolution of issues raised by taxing authorities may differ materially from the amounts accrued and may materially impact the financial statements of the Company in future periods.

Cash Flow Reporting
The Company follows ASC 230, Statement of Cash Flows, for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by ASC 230, Statement of Cash Flows, to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments.

The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period.

Net Loss Per Share
Basic loss per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period. Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company. Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share.

Related Parties
Parties are considered to be related to the Company if the parties that, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. Transactions with related parties are disclosed in the financial statements.

Lease
Prior to September 30, 2019, the Company had not entered into formal lease agreement and the Company accounted for leases under ASC 840, Accounting for Leases. Effective October 1, 2019, the Company adopted the guidance of ASC 842, Leases, which requires an entity to recognize a right-of-use asset and a lease liability for virtually all leases. The implementation of ASC 842 did not have a material impact on the Company’s consolidated financial statements and did not have a significant impact on our liquidity or on our compliance with our financial covenants associated with our loans. The Company adopted ASC 842 using a modified retrospective approach. As a result, the comparative financial information has not been updated and the required disclosures prior to the date of adoption have not been updated and continue to be reported under the accounting standards in effect for those periods. The adoption of ASC 842 on January 1, 2019 resulted in the recognition of operating lease right-of-use assets of $77,209, lease liabilities for operating leases of $77,209, and a zero cumulative-effect adjustment to accumulated deficit. See Note 9 for further information regarding the impact of the adoption of ASC 842 on the Company’s financial statements.

Foreign currencies translation
Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statement of operations.

The reporting currency of the Company is the United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. Hong Kong Dollars (“HK$”), which is the respective functional currencies for the Company as the deposit is currently kept in HSBC Hong Kong. In addition, the Company’s subsidiaries maintain their books and records in their respective local currency, which consists of the Hong Kong Dollars (“HK$”) and Chinese Yuan (“CNY”), which is also the respective functional currency of the subsidiaries.

Translation of amounts from the local currencies of the Company into US$ has been made at the following exchange rates for the respective periods:

As of and for the six months ended
March 31,

2020

2019

(unaudited)

(unaudited)
Period-end CNY : US$1 exchange rate
7.08

6.71
Period-average CNY : US$1 exchange rate
7.01

6.87
Period-end / average HK$ : US$1 exchange rate
7.80

7.80

Recent Accounting Pronouncements
Other than as noted above the Company has not implemented any pronouncements that had material impact on the financial statements, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

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PREPAID EXPENSES DISCLOSURE (Details) - USD ($)

Mar. 31, 2020

Sep. 30, 2019

Prepaid expenses $ 5,646 $ 13,000

OTCQB annual fees

Prepaid expenses 3,000

Rental deposit

Prepaid expenses $ 2,180

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CAPITAL STOCK DISCLOSURE (Details) - $ / shares

Mar. 31, 2020

Sep. 30, 2019

Details

Preferred shares authorized 10,000,000 10,000,000

Common shares authorized 75,000,000 75,000,000

Par value of common shares $ 0.001 $ 0.001

Common shares issued and outstanding 12,000,000 12,000,000

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CAPITAL STOCK DISCLOSURE
6 Months Ended

Mar. 31, 2020

Notes

CAPITAL STOCK DISCLOSURE
NOTE 4 - CAPITAL STOCK

On December 26, 2019, the Company filed with the State of Nevada, a Certificate of Designation for its Series A preferred stock (the “Certificate”). The Certificate was effective on December 26, 2019. The Certificate establishes all of the rights of the holders of the Series A Preferred Stock (the “Series A”), as related to the Series A, including, but not limited to the lack of Series A conversion rights and voting rights, the six percent (6%) interest rights, and the liquidation preference (collectively, the “Rights”). On the same day, the Company also filed with State of Nevada, a Certificate of Change for increasing its authorized shares by 10,000,000 so that they consisted of 75,000,000 common stocks and 10,000,000 preferred stocks.

The Company is authorized to issue an aggregate of 10,000,000 and 75,000,000 preferred stock and common shares respectively, with a par value of $0.001 per share. As of March 31, 2020 and September 30, 2019, no preferred stocks and 12,000,000 common shares were issued and outstanding respectively.

As of March 31, 2020 and September 30, 2019, there are no warrants or options outstanding to acquire any additional shares of common stock of the Company.

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LEASE DISCLOSURE
6 Months Ended

Mar. 31, 2020

Notes

LEASE DISCLOSURE
NOTE 9 - LEASE

The Company has operating lease agreements for an office in Xian, China with remaining lease terms of 3 years. The Company does not have any other leases. The Company accounts for the lease and non-lease components of its leases as a single lease component. Lease expense is recognized on a straight-line basis over the lease term.

Operating lease right-of-use (“ROU”) assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Generally the implicit rate of interest in arrangements is not readily determinable and the Company utilizes its incremental borrowing rate in determining the present value of lease payments. The Company’s incremental borrowing rate is a hypothetical rate based on its understanding of what its credit rating would be. The operating lease ROU asset includes any lease payments made and excludes lease incentives.

This standard did not have a significant impact on our liquidity.

The components of lease expense and supplemental cash flow information related to leases for the period are as follows:

Six Months ended
March 31, 2020

(Unaudited)
Lease Cost

Operating lease cost (included in general and administrative expenses in the Company’s unaudited condensed statement of operations)
$
11,311

Other Information

Cash paid for amounts included in the measurement of lease liabilities for the six months ended March 31, 2020
$
13,221
Remaining lease term - operating lease (in years)

2.583
Discount rate - operating lease

4.75%

As of
March 31, 2020

(Unaudited)
Operating lease

Right-of-use assets, net
$
65,994

Operating lease liabilities - current portion

23,900
Operating lease liabilities - non-current portion

40,204
Total operating lease liabilities
$
64,104

Year Ending
Operating
Lease
2020 (remaining 6 months)
$
13,085
2021

26,170
2022

28,263
Total lease payments
$
67,518
Less: Present value discount

(3,414)
Present value of lease liabilities
$
64,104

Lease expenses were $11,331 during the six months ended March 31, 2020 respectively, and there was no rent incurred during the six months ended March 31, 2019, respectively.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Use of Estimates and Assumptions (Policies)
6 Months Ended

Mar. 31, 2020

Policies

Use of Estimates and Assumptions
Use of Estimates and Assumptions
Preparation of the financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

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CONDENSED CONSOLIDATED BALANCE SHEETS - Parenthetical - $ / shares

Mar. 31, 2020

Sep. 30, 2019

Details

Preferred Stock, Par or Stated Value Per Share $ 0.001 $ 0.001

Preferred Stock, Shares Authorized 10,000,000 10,000,000

Common Stock, Par or Stated Value Per Share $ 0.001 $ 0.001

Common Stock, Shares Authorized 75,000,000 75,000,000

Common Stock, Shares, Outstanding 12,000,000 12,000,000

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NATURE OF OPERATIONS AND BASIS OF PRESENTATION
6 Months Ended

Mar. 31, 2020

Notes

NATURE OF OPERATIONS AND BASIS OF PRESENTATION
NOTE 1 - NATURE OF OPERATIONS AND BASIS OF PRESENTATION

Ando Holdings Ltd. (“Ando Holdings Ltd.” or the “Company”) was incorporated in the State of Nevada on August 22, 2015 and its fiscal year end is September 30. The primary business of the company was previously to offer mobile billboard display advertising. After thorough analysis, the Company terminated its advertising business. The Company is currently pursuing business opportunities in Hong Kong. The Company acquired 4 companies during this financial year, which were Ando Automobile Technology Limited, Ando Capital Investment Limited, Xian Ando Industrial Company Limited and Xian Ando Factoring Commercial Company Limited.

On November 29, 2018, the Company acquired Ando Automobile Technology Limited, a limited liability company incorporated in Hong Kong (“AATL”), from Lam Chi Kwong Leo with a cash consideration of $1,282. The Company intends this fully owned subsidiary to operate as an automobile trading company, trading in foreign-made automobiles to be shipped to Chinese buyers directly. As of March 31, 2020, this subsidiary had no operation.

On September 30, 2019, the Company and Ando Capital Investment Limited, a limited liability company incorporated in Hong Kong (“ACIL”) and Mr. Lam Chi Kwong Leo, a permanent Hong Kong resident, a major shareholder of the Company, our director and Chief Executive Officer and the sole shareholder of ACIL, entered into a set of agreements, collectively named as the “Variable Interest Entity or VIE Agreements,” pursuant to which the Company has contractual rights to control and operate the business of ACIL (the “VIE”). ACIL currently has insurance business and has been our VIE for our future business expansion and development in Hong Kong. ACIL has two wholly owned subsidiaries, namely Xian Ando Holdings Company Limited and Xian Ando Commercial Factoring Company Limited, and these two wholly owned subsidiaries have minimal operations.

Mr. Lam Chi Kwong Leo is the common director and major shareholder of the Company and ACIL. As a result of this common ownership and in accordance with the FASB Accounting Standards Codification Section 805 “Business Combination”, the transaction is being treated as a combination between entities under common control. The recognized assets and liabilities were transferred at their carrying amounts at the date of the transaction. The equity accounts of the combining entities are combined. Further, the companies will be combined retrospectively for prior year comparative information as if the transaction had occurred on October 1, 2017.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Net Loss Per Share Policy (Policies)
6 Months Ended

Mar. 31, 2020

Policies

Net Loss Per Share Policy
Net Loss Per Share
Basic loss per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period. Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company. Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share.

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THIRD PARTY - NOTE PAYABLE DISCLOSURE: Schedule of Notes Payable (Tables)
6 Months Ended

Mar. 31, 2020

Tables/Schedules

Schedule of Notes Payable

As of
December 31,
2019
(Unaudited)

As of
September 30,
2019
(Audited)
Tsai Ming Hsiu due on November 28, 2020 with 10% per annum
$
50,000

$
-
Chang Jui Yu due on December 6, 2020 with 10% per annum

350,000

-
Liao Shu Hua due on December 9, 2020 with 10% per annum

50,000

-
Chen Hsuan Yi due on December 9, 2020 with 10% per annum

60,000

-
Jean Mei Ing due on December 10, 2020 with 10% per annum

50,000

-
Lin Po Chung due on December 10, 2020 with 10% per annum

240,000

-
Lee Hsiu Kung due on December 13, 2020 with 10% per annum

70,000

-
Wu Tai Lin due on December 16, 2020 with 10% per annum

50,000

-
Huang Yu due on December 16, 2020 with 10% per annum

100,000

-
Lin Cheng Yu due on December 17, 2020 with 10% per annum

100,000

-
Wu Chih Kao due on January 1, 2021 with 10% per annum

50,000

-
Lee Hsiu Kung due on January 3, 2021 with 10% per annum

30,000

-
Jao Tzu Yun due on January 7, 2021 with 10% per annum

60,000

-
Li Cai Zhen due on January 10, 2021 with 10% per annum

100,000

-
Wu Tai Lin due on January 17, 2021 with 10% per annum

20,000

-
Su Liang An due on January 29, 2021 with 10% per annum

50,000

-
Liang Pei Jen due on February 13, 2021 with 10% per annum

100,000

-
Lin Pin Hui due on February 25, 2021 with 10% per annum

100,000

-
Teng Ying Min due on February 28, 2021 with 10% per annum

155,000

-
Kao Ko Chen due on March 3, 2021 with 10% per annum

50,000

-
Chiang Chao Chun due on March 9, 2021 with 10% per annum

200,000

-
Hsu Chin Chong due on March 12, 2021 with 10% per annum

100,000

-
Huang Yu due on March 13, 2021 with 10% per annum

100,000

-
Lin Po Chung due on March 18, 2021 with 10% per annum

20,000

-
Lien Chia Yun due on March 24, 2021 with 10% per annum

200,000

-
Lee Pei Hsuan due on April 1, 2021 with 10% per annum

50,000

-
Total Note Payable
$
2,505,000

$
-
Less: Current Portion
$
2,455,000

$
-
Long-Term Portion
$
50,000

$
-

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Foreign currencies translation Policy (Policies)
6 Months Ended

Mar. 31, 2020

Policies

Foreign currencies translation Policy
Foreign currencies translation
Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statement of operations.

The reporting currency of the Company is the United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. Hong Kong Dollars (“HK$”), which is the respective functional currencies for the Company as the deposit is currently kept in HSBC Hong Kong. In addition, the Company’s subsidiaries maintain their books and records in their respective local currency, which consists of the Hong Kong Dollars (“HK$”) and Chinese Yuan (“CNY”), which is also the respective functional currency of the subsidiaries.

Translation of amounts from the local currencies of the Company into US$ has been made at the following exchange rates for the respective periods:

As of and for the six months ended
March 31,

2020

2019

(unaudited)

(unaudited)
Period-end CNY : US$1 exchange rate
7.08

6.71
Period-average CNY : US$1 exchange rate
7.01

6.87
Period-end / average HK$ : US$1 exchange rate
7.80

7.80

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Disclosure of accounting policy for (1) transactions denominated in a currency other than the reporting enterprise's functional currency, (2) translating foreign currency financial statements that are incorporated into the financial statements of the reporting enterprise by consolidation, combination, or the equity method of accounting, and (3) remeasurement of the financial statements of a foreign reporting enterprise in a hyperinflationary economy.
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THIRD PARTY - NOTE PAYABLE DISCLOSURE: Schedule of Maturities of Long-term Debt (Tables)
6 Months Ended

Mar. 31, 2020

Tables/Schedules

Schedule of Maturities of Long-term Debt

Years ending March 31,

2021
$
2,455,000
2022

50,000
Total
$
2,505,000

X

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Tabular disclosure of maturity and sinking fund requirement for long-term debt.
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CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)

Mar. 31, 2020

Sep. 30, 2019

Current Assets

Cash and cash equivalents $ 36,675 $ 61,816

Related party - loan receivable 2,394,179 0

Prepaid expenses 5,646 13,000

Total Current Assets 2,436,500 74,816

Non-current Assets

Operating lease right-of-use assets, net 65,994 0

TOTAL ASSETS 2,502,494 74,816

Current Liabilities

Income tax payable 28 28

Amount due to related parties 38,067 126,399

Accounts payable and accrued expenses 61,142 19,058

Related party note payable 50,000 50,000

Note payable, current 2,455,000 0

Operating lease liabilities, current 23,900 0

Total Current Liabilities 2,628,137 195,485

Non-Current Liabilities

Note payable, non-current 50,000 0

Operating lease liabilities, net of current portion 40,204 0

TOTAL LIABILITIES 2,718,341 195,485

STOCKHOLDERS' EQUITY

Preferred stock - Par value $0.001;Authorized: 10,000,000None issued and outstanding 0 0

Common Stock - Par value $0.001;Authorized: 75,000,000Issued and Outstanding: 12,000,000 sharesas of March 31, 2020 and September 30, 2019 12,000 12,000

Additional paid-in capital 58,853 58,853

Accumulated other comprehensive loss 312 0

Accumulated deficit (287,012) (191,522)

TOTAL STOCKHOLDERS' EQUITY (215,847) (120,669)

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 2,502,494 $ 74,816

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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
6 Months Ended

Mar. 31, 2020

Mar. 31, 2019

OPERATING ACTIVITIES

Net Income (loss) $ (95,490) $ (37,130)

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(Increase) / Decrease in Prepaid Expenses 7,330 5,600

Increase / (Decrease) in Account Payable and Accrued Expenses 42,430 2,532

Decrease in lease liabilities (11,954) 0

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Effect of exchange rate changes in cash and cash equivalents (7) 0

Net increase in Cash for period (25,141) 63,413

Cash and Cash Equivalents, at Carrying Value, Beginning Balance 61,816 878

Cash and Cash Equivalents, at Carrying Value, Ending Balance 36,675 64,291

Supplemental Cash Flow Information andnoncash Financing Activities:

Recognition of operating lease right-of-use assets and operating lease obligations 77,209 0

Expenses paid by related party on behalf of the Company 32,120 41,770

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THIRD PARTY - NOTE PAYABLE DISCLOSURE: Schedule of Maturities of Long-term Debt (Details)

Mar. 31, 2020

USD ($)

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Maturity of long-term debt, 2021 $ 2,455,000

Maturity of long-term debt, 2022 $ 50,000

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GOING CONCERN DISCLOSURE (Details) - USD ($)

Mar. 31, 2020

Sep. 30, 2019

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Accumulated Deficit $ 287,012 $ 191,522

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Cash and Cash Equivalents Policy (Policies)
6 Months Ended

Mar. 31, 2020

Policies

Cash and Cash Equivalents Policy
Cash and Cash Equivalents
Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments.

Our deposit is currently deposit in DBS Bank (Hong Kong) Limited and Shanghai Commercial Bank Limited, and there is a Deposit Protection Scheme protects our eligible deposits held with bank in Hong Kong which is members of the Scheme. The scheme will pay us a compensation up to a limit of HKD500,000, which is equivalent to $64,102, if DBS Bank (Hong Kong) Limited or Shanghai Commercial Bank Limited fails.

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RELATED PARTY TRANSACTIONS DISCLOSURE
6 Months Ended

Mar. 31, 2020

Notes

RELATED PARTY TRANSACTIONS DISCLOSURE
NOTE 5 - RELATED PARTY TRANSACTIONS

On February 6, 2020, the Company renewed Note Purchase Agreement with an accredited related investor Lin Su Hui, our 5% shareholder. Pursuant to this agreement, the Company issued a promissory note to Lin Su Hui for $50,000, at 10% interest per annum, with a maturity date of February 6, 2021. Per the agreement, the note began to accrue interest immediately after the effective date February 1, 2020. The interest on the note is to be paid monthly. For the six months ended March 31, 2020, the Company has paid interest of $2,500 to Lin Su Hui in form of cash and has accrued interest of $417.

For the six months ended March 31, 2020, the Company entered into several loan agreements with Ando Credit Limited, a related party which the CEO of the Company, Mr. Lam, has significant influence on, amounted $2,373,000 in total (the “Loan Amount”), with interest rate 12% per annum. The Company would receive monthly interest income from Ando Credit Limited. The Loan Amount will not be due unless there is any event of default occurrence. The Company will be in default if the Note holders ask for repayment and Ando Credit Limited does not pay back to the Company. For the six months ended March 31, 2020, the Company generated $56,532 interest income from Ando Credit Limited. As of March 31, 2020, the Company has an interest income receivable in the amount of $21,179 from Ando Credit Limited.

As of March 31, 2020, a related party, that our CEO and director, Mr. Lam Chi Kwong Leo is the authorized representative, provided a loan amounted $4,324 to the Company. These loans are unsecured, payable on demand, and carry no interest.

For the six months ended March 31, 2020, our former CFO, Ms. Lee Hiu Lan paid expense on behalf of the Company in the amount of $1,400 and as of March 31, 2020, the Company owed $465 in total to Ms. Lee. This loan is unsecured, payable on demand, and carries no interest.

The current office space in Hong Kong is provided by a related party at no charge.

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COMMITMENTS AND CONTINGENCIES DISCLOSURE
6 Months Ended

Mar. 31, 2020

Notes

COMMITMENTS AND CONTINGENCIES DISCLOSURE
NOTE 10 - COMMITMENTS AND CONTINGENCIES

On November 28, 2019, the Company entered into a securities purchase with an accredited investor, Tsai Ming Hsiu (the “Lender”), pursuant to which the Company issued promissory note for an aggregate of $50,000, with an interest rate of 10% per annum. The Note is to be paid within one year beginning from November 28, 2019. The Note mature on November 28, 2020 (“Maturity Date”) and contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date. A Form 8-K was filed on December 2, 2019.

In December 2019, the Company entered into several securities purchase agreements with a batch of accredited investors, pursuant to which the Company issued promissory notes for an aggregate of $1,070,000 (the “Outstanding Balance”), with an interest rate of 10% per annum (the “Note”). The Outstanding Balance of the Notes are to be paid within one year beginning from the effective dates of the notes (“Maturity Dates”). The Notes contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date. A Form 8-K was filed on December 11, 2019.

In January 2020, the Company entered into several securities purchase agreements with a batch of accredited investors, pursuant to which the Company issued promissory notes for an aggregate of $310,000 (the “Outstanding Balance”), with an interest rate of 10% per annum (the “Note”). The Outstanding Balance of the Notes are to be paid within one year beginning from the effective dates of the notes (“Maturity Dates”). The Notes contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date.

On February 6, 2020, the Company entered into a Note Purchase Agreement with an accredited related investor Lin Su Hui, our 5% shareholder. Pursuant to this agreement, the Company entered a promissory note to Lin Su Hui for $50,000, at 10% interest per annum, with a maturity date of February 6, 2021. Per the agreement, the note began to accrue interest immediately after the effective date February 6, 2020. The interest on the note is to be paid monthly.

In February 2020, the Company entered into several securities purchase agreements with a batch of accredited investors, pursuant to which the Company issued promissory notes for an aggregate of $355,000 (the “Outstanding Balance”), with an interest rate of 10% per annum (the “Note”). The Outstanding Balance of the Notes are to be paid within one year beginning from the effective dates of the notes (“Maturity Dates”). The Notes contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date.

In March 2020, the Company entered into several securities purchase agreements with a batch of accredited investors, pursuant to which the Company issued promissory notes for an aggregate of $670,000 (the “Outstanding Balance”), with an interest rate of 10% per annum (the “Note”). The Outstanding Balance of the Notes are to be paid within one year beginning from the effective dates of the notes (“Maturity Dates”). The Notes contain an auto renewal clause for one year if the Lender fails to provide notice for redemption on or before 30 days from the Maturity Date.

We foresee an aggregate monthly interest expense at approximately $22,000 since April 1, 2020.

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CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Mar. 31, 2019
Details
Revenue	$ 0	$ 0	$ 0	$ 0
Cost of revenue	0	0	0	0
Gross profit	0	0	0	0
Expenses
General and administrative	51,214	11,420	101,693	37,130
Total expenses	(51,214)	(11,420)	(101,693)	(37,130)
Loss from operations	(51,214)	(11,420)	(101,693)	(37,130)
Other income (expense)
Related party interest income	48,058	0	56,532	0
Finance cost	42,675	0	50,329	0
Total other income (expense)	5,383	0	6,203	0
Loss before income tax	(45,831)	(11,420)	(95,490)	(37,130)
Net Loss	(45,831)	(11,420)	(95,490)	(37,130)
Foreign currency translation income	312	0	312	0
Comprehensive income (loss)	$ (45,519)	$ (11,420)	$ (95,178)	$ (37,130)
Basic and diluted loss percommon share	$ (0.00)	$ (0.00)	$ (0.01)	$ (0.00)
Weighted average number ofcommon shares outstanding	12,000,000	12,000,000	12,000,000	12,000,000

SUBSEQUENT EVENTS (Details) - USD ($)	1 Months Ended	6 Months Ended
SUBSEQUENT EVENTS (Details) - USD ($)	May 15, 2020	Mar. 31, 2020	Mar. 31, 2019
Details
Proceeds from Promissory Notes	$ 50,000	$ 2,505,000	$ 50,000
Interest per annum, debt	10.00%

THIRD PARTY - NOTE PAYABLE DISCLOSURE: Schedule of Notes Payable (Details) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Notes payable, gross	$ 2,505,000	$ 0
Note payable, current	2,455,000	0
Note payable, non-current	50,000	0
Tsai Ming Hsiu due on November 28, 2020 with 10% per annum
Notes payable, gross	50,000	0
Chang Ruei Yu due on December 6, 2020 with 10% per annum
Notes payable, gross	350,000	0
Liao Shu Hua due on December 9, 2020 with 10% per annum
Notes payable, gross	50,000	0
Chen Hsuan Yi due on December 9, 2020 with 10% per annum
Notes payable, gross	60,000	0
Jean Mei Ing due on December 10, 2020 with 10% per annum
Notes payable, gross	50,000	0
Lin Po Chung due on December 10, 2020 with 10% per annum
Notes payable, gross	240,000	0
Lee Hsiu Kung due on December 13, 2020 with 10% per annum
Notes payable, gross	70,000	0
Wu Tai Lin due on December 16, 2020 with 10% per annum
Notes payable, gross	50,000	0
Huang Yu due on December 16, 2020 with 10% per annum
Notes payable, gross	100,000	0
Lin Cheng Yu due on December 17, 2020 with 10% per annum
Notes payable, gross	100,000	0
Wu Chih Kao due on January 1, 2021 with 10% per annum
Notes payable, gross	50,000	0
Lee Hsiu Kung due on January 3, 2021 with 10% per annum
Notes payable, gross	30,000	0
Jao Tzu Yun due on January 7, 2021 with 10% per annum
Notes payable, gross	60,000	0
Li Cai Zhen due on January 10, 2021 with 10% per annum
Notes payable, gross	100,000	0
Wu Tai Lin due on January 17, 2021 with 10% per annum
Notes payable, gross	20,000	0
Su Liang An due on January 29, 2021 with 10% per annum
Notes payable, gross	50,000	0
Liang Pei Jen due on February 13, 2021 with 10% per annum
Notes payable, gross	100,000	0
Lin Pin Hui due on February 25, 2021 with 10% per annum
Notes payable, gross	100,000	0
Teng Ying Min due on February 28, 2021 with 10% per annum
Notes payable, gross	155,000	0
Kao Ko Chen due on March 3, 2021 with 10% per annum
Notes payable, gross	50,000	0
Chiang Chao Chun due on March 9, 2021 with 10% per annum
Notes payable, gross	200,000	0
Hsu Chin Chong due on March 12, 2021 with 10% per annum
Notes payable, gross	100,000	0
Huang Yu due on March 13, 2021 with 10% per annum
Notes payable, gross	100,000	0
Lin Po Chung due on March 18, 2021 with 10% per annum
Notes payable, gross	20,000	0
Lien Chia Yun due on March 24, 2021 with 10% per annum
Notes payable, gross	200,000	0
Lee Pei Hsuan due on April 1, 2021 with 10% per annum
Notes payable, gross	$ 50,000	$ 0

NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details)	6 Months Ended
	Mar. 31, 2019 USD ($)
Ando Automobile Technology Limited
Cash consideration, business acquisition	$ 1,282

LEASE DISCLOSURE: Operating Lease,Right of use assets (Details) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Details
Operating lease liabilities, current	$ 23,900	$ 0
Operating lease liabilities, non-current portion	40,204	$ 0
Operating lease liabilities, total	$ 64,104

Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Mar. 31, 2020	May 14, 2020
Details
Registrant CIK	0001663641
Fiscal Year End	--09-30
Registrant Name	Ando Holdings Ltd.
SEC Form	10-Q
Period End date	Mar. 31, 2020
Tax Identification Number (TIN)	47-4933278
Number of common stock shares outstanding		12,000,000
Filer Category	Non-accelerated Filer
Current with reporting	Yes
Interactive Data Current	No
Shell Company	false
Small Business	true
Emerging Growth Company	true
Ex Transition Period	false
Entity File Number	001-37834
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	Room 1107, 11/F, Lippo Sun Plaza, 28 Canton Road
Entity Address, City or Town	Kowloon
Entity Address, Country	HK
Entity Address, Postal Zip Code	00000
Country Region	+8
City Area Code	522
Local Phone Number	351-9122
Amendment Flag	false
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2
Document Quarterly Report	true
Document Transition Report	false

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Common Stock	Additional Paid-in Capital	Comprehensive Income	Retained Earnings	Total
Equity Balance at Sep. 30, 2018	$ 12,000	$ 58,853	$ 0	$ (112,772)	$ (41,919)
Equity Balance, Shares at Sep. 30, 2018	12,000,000
Net Income (loss)	$ 0	0	0	(25,710)	(25,710)
Equity Balance, Shares at Dec. 31, 2018	12,000,000
Equity Balance at Dec. 31, 2018	$ 12,000	58,853	0	(138,482)	(67,629)
Equity Balance at Sep. 30, 2018	$ 12,000	58,853	0	(112,772)	(41,919)
Equity Balance, Shares at Sep. 30, 2018	12,000,000
Net Income (loss)					(37,130)
Foreign currency translation income					0
Equity Balance, Shares at Mar. 31, 2019	12,000,000
Equity Balance at Mar. 31, 2019	$ 12,000	58,853	0	(149,902)	(79,049)
Equity Balance at Dec. 31, 2018	$ 12,000	58,853	0	(138,482)	(67,629)
Equity Balance, Shares at Dec. 31, 2018	12,000,000
Net Income (loss)	$ 0	0	0	(11,420)	(11,420)
Foreign currency translation income					0
Equity Balance, Shares at Mar. 31, 2019	12,000,000
Equity Balance at Mar. 31, 2019	$ 12,000	58,853	0	(149,902)	(79,049)
Equity Balance at Sep. 30, 2019	$ 12,000	58,853	0	(191,522)	(120,669)
Equity Balance, Shares at Sep. 30, 2019	12,000,000
Net Income (loss)	$ 0	0	0	(49,659)	(49,659)
Equity Balance, Shares at Dec. 31, 2019	12,000,000
Equity Balance at Dec. 31, 2019	$ 12,000	58,853	0	(241,181)	(170,328)
Equity Balance at Sep. 30, 2019	$ 12,000	58,853	0	(191,522)	(120,669)
Equity Balance, Shares at Sep. 30, 2019	12,000,000
Net Income (loss)					(95,490)
Foreign currency translation income					312
Equity Balance, Shares at Mar. 31, 2020	12,000,000
Equity Balance at Mar. 31, 2020	$ 12,000	58,853	312	(287,012)	(215,847)
Equity Balance at Dec. 31, 2019	$ 12,000	58,853	0	(241,181)	(170,328)
Equity Balance, Shares at Dec. 31, 2019	12,000,000
Net Income (loss)	$ 0	0	0	(45,831)	(45,831)
Foreign currency translation income	$ 0	0	312	0	312
Equity Balance, Shares at Mar. 31, 2020	12,000,000
Equity Balance at Mar. 31, 2020	$ 12,000	$ 58,853	$ 312	$ (287,012)	$ (215,847)

PREPAID EXPENSES DISCLOSURE (Details) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Prepaid expenses	$ 5,646	$ 13,000
OTCQB annual fees
Prepaid expenses	3,000
Rental deposit
Prepaid expenses	$ 2,180

CAPITAL STOCK DISCLOSURE (Details) - $ / shares	Mar. 31, 2020	Sep. 30, 2019
Details
Preferred shares authorized	10,000,000	10,000,000
Common shares authorized	75,000,000	75,000,000
Par value of common shares	$ 0.001	$ 0.001
Common shares issued and outstanding	12,000,000	12,000,000

CONDENSED CONSOLIDATED BALANCE SHEETS - Parenthetical - $ / shares	Mar. 31, 2020	Sep. 30, 2019
Details
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	75,000,000	75,000,000
Common Stock, Shares, Outstanding	12,000,000	12,000,000

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Current Assets
Cash and cash equivalents	$ 36,675	$ 61,816
Related party - loan receivable	2,394,179	0
Prepaid expenses	5,646	13,000
Total Current Assets	2,436,500	74,816
Non-current Assets
Operating lease right-of-use assets, net	65,994	0
TOTAL ASSETS	2,502,494	74,816
Current Liabilities
Income tax payable	28	28
Amount due to related parties	38,067	126,399
Accounts payable and accrued expenses	61,142	19,058
Related party note payable	50,000	50,000
Note payable, current	2,455,000	0
Operating lease liabilities, current	23,900	0
Total Current Liabilities	2,628,137	195,485
Non-Current Liabilities
Note payable, non-current	50,000	0
Operating lease liabilities, net of current portion	40,204	0
TOTAL LIABILITIES	2,718,341	195,485
STOCKHOLDERS' EQUITY
Preferred stock - Par value $0.001;Authorized: 10,000,000None issued and outstanding	0	0
Common Stock - Par value $0.001;Authorized: 75,000,000Issued and Outstanding: 12,000,000 sharesas of March 31, 2020 and September 30, 2019	12,000	12,000
Additional paid-in capital	58,853	58,853
Accumulated other comprehensive loss	312	0
Accumulated deficit	(287,012)	(191,522)
TOTAL STOCKHOLDERS' EQUITY	(215,847)	(120,669)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 2,502,494	$ 74,816

THIRD PARTY - NOTE PAYABLE DISCLOSURE: Schedule of Maturities of Long-term Debt (Details)	Mar. 31, 2020 USD ($)
Details
Maturity of long-term debt, 2021	$ 2,455,000
Maturity of long-term debt, 2022	$ 50,000