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Table of Contents
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form 10-Q
(Mark One)
☒ QUARTERLY REPORT PURSUANT TO SECTION 13
OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the quarterly period ended December 31,
2023
or
☐ TRANSITION REPORT UNDER SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934
For the transition period from
To
Commission File Number 000-56322
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DH ENCHANTMENT, INC.
(Exact name of registrant as specified in its charter)
Nevada |
|
20-1415044 |
(State or other jurisdiction of
incorporation or organization) |
|
(IRS Employer
Identification No.) |
Unit A, 13/F, Gee Luen Factory Building 5.
316-318 Kwun Tong Road
Kowloon, Hong Kong 00000 |
|
|
(Address of principal executive offices) |
|
(Zip Code) |
+852 2621 3288 |
(Registrant’s telephone number, including area code) |
|
N/A |
(Former name, former address and former fiscal year, if changed since last report) |
Securities registered pursuant to Section 12(b)
of the Act:
Title of each class |
|
Trading Symbol(s) |
|
Name of each exchange on which registered |
N/A |
|
N/A |
|
N/A |
Indicate by check mark whether the registrant
(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months
(or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements
for the past 90 days. ☒ Yes ☐ No
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 (§232.405
of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). ☒
Yes ☐ No
Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller
reporting company, or an emerging growth company.
See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,”
and “emerging growth company” in Rule 12b-2 of the Exchange Act.
Large accelerated filer |
☐ |
Accelerated filer |
☐ |
Non-accelerated filer |
☒ |
Smaller reporting company |
☒ |
|
|
Emerging growth company |
☐ |
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
The number of shares outstanding of the registrant’s
common stock, par value $.001 per share, as of January 30, 2024, was 831,310,013.
TABLE OF CONTENTS.
CAUTIONARY NOTE CONCERNING FORWARD-LOOKING STATEMENTS
This Quarterly Report on Form
10-Q includes “forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933, as amended, and
Section 21E of the Securities Exchange Act of 1934, as amended, or the Exchange Act, that are not historical facts, and involve risks
and uncertainties that could cause actual results to differ materially from those expected and projected. All statements, other than statements
of historical facts, included in this Form 10-Q including, without limitation, statements in the “Management’s Discussion
and Analysis of Financial Condition and Results of Operations” regarding the Company’s financial position, business strategy
and the plans and objectives of management for future operations, events or developments which the Company expects or anticipates will
or may occur in the future, including such things as future capital expenditures (including the amount and nature thereof); expansion
and growth of the Company’s business and operations; and other such matters are forward-looking statements. These statements are
based on certain assumptions and analyses made by the Company in light of its experience and its perception of historical trends, current
conditions and expected future developments, as well as other factors it believes are appropriate under the circumstances. However, whether
actual results or developments will conform with the Company’s expectations and predictions is subject to a number of risks and
uncertainties, including general economic, market and business conditions; the business opportunities (or lack thereof) that may be presented
to and pursued by the Company; changes in laws or regulation; and other factors, most of which are beyond the control of the Company.
These forward-looking statements
can be identified by the use of predictive, future-tense or forward-looking terminology, such as “believes,” “anticipates,”
“expects,” “estimates,” “plans,” “may,” “will,” or similar terms. These statements
appear in a number of places in this filing and include statements regarding the intent, belief or current expectations of the Company,
and its directors or its officers with respect to, among other things: (i) trends affecting the Company’s financial condition or
results of operations for its limited history; (ii) the Company’s business and growth strategies; and, (iii) the Company’s
financing plans. Investors are cautioned that any such forward-looking statements are not guarantees of future performance and involve
significant risks and uncertainties, and that actual results may differ materially from those projected in the forward-looking statements
as a result of various factors. Such factors that could adversely affect actual results and performance include, but are not limited to,
the Company’s limited operating history, potential fluctuations in quarterly operating results and expenses, government regulation,
technological change and competition. For information identifying important factors that could cause actual results to differ materially
from those anticipated in the forward-looking statements, please refer to our filings with the SEC under the Exchange Act and the Securities
Act of 1933, as amended, including the Risk Factors section of the Company’s Annual Report on Form 10-K filed with the U.S. Securities
and Exchange Commission (the “SEC”) on June 29, 2023.
Consequently, all of the forward-looking
statements made in this Form 10-Q are qualified by these cautionary statements and there can be no assurance that the actual results or
developments anticipated by the Company will be realized or, even if substantially realized, that they will have the expected consequence
to or effects on the Company or its business or operations. The Company assumes no obligations to update any such forward-looking statements.
PART I. FINANCIAL INFORMATION
Item 1. Financial Statements
DH ENCHANTMENT, INC.
UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS
AS OF DECEMBER 31, 2023 AND MARCH 31, 2023
(Currency expressed in United States Dollars
(“US$”), except for number of shares)
| |
| | | |
| | |
| |
December 31, 2023 | | |
March 31, 2023 | |
| |
| | |
(Audited) | |
ASSETS | |
| | | |
| | |
Current assets: | |
| | | |
| | |
Cash and cash equivalents | |
$ | 1,869 | | |
$ | 13,488 | |
Accounts receivable | |
| – | | |
| 32 | |
Inventories | |
| 614 | | |
| 1,700 | |
| |
| | | |
| | |
Total current assets | |
| 2,483 | | |
| 15,220 | |
| |
| | | |
| | |
TOTAL ASSETS | |
$ | 2,483 | | |
$ | 15,220 | |
| |
| | | |
| | |
LIABILITIES AND STOCKHOLDERS’ DEFICIT | |
| | | |
| | |
Current liabilities: | |
| | | |
| | |
Accrued liabilities and other payables | |
$ | 34,182 | | |
$ | 87,746 | |
Accrued marketing expense | |
| 452,732 | | |
| 452,732 | |
Amount due to a director | |
| 174,465 | | |
| 78,968 | |
Promissory notes, director | |
| 84,480 | | |
| 84,077 | |
Bank overdraft | |
| 134 | | |
| – | |
Note payable, related party | |
| 133,557 | | |
| 133,557 | |
| |
| | | |
| | |
Total current liabilities | |
| 879,550 | | |
| 837,080 | |
| |
| | | |
| | |
TOTAL LIABILITIES | |
| 879,550 | | |
| 837,080 | |
| |
| | | |
| | |
Commitments and contingencies | |
| – | | |
| – | |
| |
| | | |
| | |
STOCKHOLDERS’ DEFICIT | |
| | | |
| | |
Convertible preferred stock; 50,000,000 shares authorized, and 35,000,000 shares undesignated as of December 31, 2023 and March 31, 2023 | |
| – | | |
| – | |
Series A preferred stock, $0.002 par value; 5,000,000 shares designated; 3,120,001 issued and outstanding as of December 31, 2023 and March 31, 2023, respectively | |
| 6,240 | | |
| 6,240 | |
Series B convertible preferred stock, $0.001 par value; 10,000,000 shares designated; 100,000 shares issued as of December 31, 2023 and March 31, 2023, respectively | |
| 100 | | |
| 100 | |
Common stock, $0.001 par value; 4,400,000,000 shares authorized; 831,310,013 shares issued and outstanding as of December 31, 2023 and March 31, 2023, respectively | |
| 831,310 | | |
| 831,310 | |
Accumulated other comprehensive loss | |
| (2,673 | ) | |
| (1,701 | ) |
Accumulated deficit | |
| (1,712,044 | ) | |
| (1,657,809 | ) |
| |
| | | |
| | |
Stockholders’ deficit | |
| (877,067 | ) | |
| (821,860 | ) |
| |
| | | |
| | |
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT | |
$ | 2,483 | | |
$ | 15,220 | |
See accompanying notes to unaudited condensed consolidated
financial statements.
DH ENCHANTMENT, INC.
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS
OF OPERATIONS AND COMPREHENSIVE LOSS
FOR THE THREE AND NINE MONTHS ENDED DECEMBER
31, 2023 AND 2022
(Currency expressed in United States Dollars
(“US$”), except for number of shares)
| |
| | | |
| | | |
| | | |
| | |
| |
Three months ended December 31, | | |
Nine months ended December 31 | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
| | |
| | |
| | |
| |
Revenue, net | |
$ | – | | |
$ | 7,325 | | |
$ | 686 | | |
$ | 13,906 | |
| |
| | | |
| | | |
| | | |
| | |
Cost of revenue | |
| – | | |
| (6,114 | ) | |
| (1,092 | ) | |
| (8,349 | ) |
| |
| | | |
| | | |
| | | |
| | |
Gross profit (loss) | |
| – | | |
| 1,211 | | |
| (406 | ) | |
| 5,557 | |
| |
| | | |
| | | |
| | | |
| | |
Operating expenses: | |
| | | |
| | | |
| | | |
| | |
Sales and marketing expenses | |
| – | | |
| – | | |
| – | | |
| (226,366 | ) |
General and administrative expenses | |
| (944 | ) | |
| (13,043 | ) | |
| (4,630 | ) | |
| (17,141 | ) |
Professional fee | |
| (7,779 | ) | |
| (38,721 | ) | |
| (41,016 | ) | |
| (93,987 | ) |
Total operating expenses | |
| (8,723 | ) | |
| (51,764 | ) | |
| (45,646 | ) | |
| (337,494 | ) |
| |
| | | |
| | | |
| | | |
| | |
LOSS FROM OPERATIONS | |
| (8,723 | ) | |
| (50,553 | ) | |
| (46,052 | ) | |
| (331,937 | ) |
| |
| | | |
| | | |
| | | |
| | |
Other (expense) income | |
| | | |
| | | |
| | | |
| | |
Sundry (expense) income | |
| – | | |
| (3,735 | ) | |
| – | | |
| 8,932 | |
Interest income | |
| 1 | | |
| 1 | | |
| 5 | | |
| 1 | |
Interest expenses, related parties | |
| (2,727 | ) | |
| (2,746 | ) | |
| (8,188 | ) | |
| (7,055 | ) |
Total other (expense) income | |
| (2,726 | ) | |
| (6,480 | ) | |
| (8,183 | ) | |
| 1,878 | |
| |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | |
Income tax expense | |
| – | | |
| – | | |
| – | | |
| – | |
| |
| | | |
| | | |
| | | |
| | |
NET LOSS | |
| (11,449 | ) | |
| (57,033 | ) | |
| (54,235 | ) | |
| (330,059 | ) |
| |
| | | |
| | | |
| | | |
| | |
Other comprehensive loss: | |
| | | |
| | | |
| | | |
| | |
– Foreign currency adjustment loss | |
| (587 | ) | |
| (861 | ) | |
| (972 | ) | |
| (2,631 | ) |
| |
| | | |
| | | |
| | | |
| | |
COMPREHENSIVE LOSS | |
$ | (12,036 | ) | |
$ | (57,894 | ) | |
$ | (55,207 | ) | |
$ | (332,690 | ) |
| |
| | | |
| | | |
| | | |
| | |
Net loss per share – Basic and Diluted# | |
$ | (0.00 | ) | |
$ | (0.00 | ) | |
$ | (0.00 | ) | |
$ | (0.00 | ) |
| |
| | | |
| | | |
| | | |
| | |
Weighted average common shares outstanding | |
| | | |
| | | |
| | | |
| | |
– Basic | |
| 831,310,013 | | |
| 831,310,013 | | |
| 831,310,013 | | |
| 831,310,013 | |
– Diluted | |
| 831,310,013 | | |
| 831,310,013 | | |
| 831,310,013 | | |
| 831,310,013 | |
# less than $0.001
See accompanying notes to unaudited condensed consolidated
financial statements.
DH ENCHANTMENT, INC.
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS
OF CASH FLOWS
(Currency expressed in United States Dollars
(“US$”))
| |
| | | |
| | |
| |
Nine months ended December 31, | |
| |
2023 | | |
2022 | |
Cash flows from operating activities: | |
| | | |
| | |
Net loss | |
$ | (54,235 | ) | |
$ | (330,059 | ) |
| |
| | | |
| | |
Adjustments to reconcile net
loss to net cash provided by operating activities: | |
| | | |
| | |
Interest expenses | |
| 8,188 | | |
| – | |
| |
| | | |
| | |
Change in operating assets and liabilities: | |
| | | |
| | |
Accounts receivable | |
| 32 | | |
| 5,537 | |
Inventories | |
| 1,086 | | |
| – | |
Prepayments and other receivables | |
| – | | |
| 4,419 | |
Accrued liabilities and other payables | |
| (61,618 | ) | |
| 224,731 | |
| |
| | | |
| | |
Net cash used in operating activities | |
| (106,547 | ) | |
| (95,372 | ) |
| |
| | | |
| | |
Cash flows from financing activities: | |
| | | |
| | |
Advance from a director | |
| 95,497 | | |
| 14,497 | |
Repayment of promissory notes, related parties | |
| – | | |
| (49,753 | ) |
Proceeds from promissory notes, related parties | |
| – | | |
| 57,407 | |
| |
| | | |
| | |
Net cash provided by financing activities | |
| 95,497 | | |
| 22,151 | |
| |
| | | |
| | |
Foreign currency translation adjustment | |
| (569 | ) | |
| (2,224 | ) |
| |
| | | |
| | |
Net change in cash and cash equivalents | |
| (11,619 | ) | |
| (75,445 | ) |
| |
| | | |
| | |
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD | |
| 13,488 | | |
| 111,396 | |
| |
| | | |
| | |
CASH AND CASH EQUIVALENTS, END OF PERIOD | |
$ | 1,869 | | |
$ | 35,951 | |
| |
| | | |
| | |
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION: | |
| | | |
| | |
Cash paid for income taxes | |
$ | – | | |
$ | – | |
Cash paid for interest | |
$ | – | | |
$ | – | |
See accompanying notes to unaudited condensed consolidated
financial statements.
DH ENCHANTMENT, INC.
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS
OF CHANGES IN STOCKHOLDERS’ DEFICIT
FOR THE THREE AND NINE MONTHS ENDED JUNE 30,
2023 AND 2022
(Currency expressed in United States Dollars
(“US$”), except for number of shares)
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
Nine Months ended December 31, 2023 and 2022 | |
| |
Series A preferred stock | | |
Series B Preferred stock | | |
Common stock | | |
Accumulated other | | |
| | |
Total | |
| |
No. of shares | | |
Amount | | |
No. of shares | | |
Amount | | |
No. of shares | | |
Amount | | |
comprehensive (loss) income | | |
Accumulated losses | | |
stockholders’ deficit | |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
Balance as of April 1, 2022 | |
| 3,120,001 | | |
$ | 6,240 | | |
| 100,000 | | |
$ | 100 | | |
| 831,310,013 | | |
$ | 831,310 | | |
$ | 64 | | |
$ | (1,271,932 | ) | |
$ | (434,218 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Foreign currency translation adjustment | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| (58 | ) | |
| – | | |
| (58 | ) |
Net loss for the period | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| (264,983 | ) | |
| (264,983 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance as of June 30, 2022 | |
| 3,120,001 | | |
$ | 6,240 | | |
| 100,000 | | |
$ | 100 | | |
| 831,310,013 | | |
$ | 831,310 | | |
$ | 6 | | |
$ | (1,536,915 | ) | |
$ | (699,259 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Foreign currency translation adjustment | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| (1,712 | ) | |
| – | | |
| (1,712 | ) |
Net loss for the period | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| (8,043 | ) | |
| (8,043 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance as of September 30, 2022 | |
| 3,120,001 | | |
$ | 6,240 | | |
| 100,000 | | |
$ | 100 | | |
| 831,310,013 | | |
$ | 831,310 | | |
$ | (1,706 | ) | |
$ | (1,544,958 | ) | |
$ | (709,014 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Foreign currency translation adjustment | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| (861 | ) | |
| – | | |
| (861 | ) |
Net loss for the period | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| (57,033 | ) | |
| (57,033 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance as of December 31, 2022 | |
| 3,120,001 | | |
$ | 6,240 | | |
| 100,000 | | |
$ | 100 | | |
| 831,310,013 | | |
$ | 831,310 | | |
$ | (2,567 | ) | |
$ | (1,601,991 | ) | |
$ | (766,908 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance as of April 1, 2023 | |
| 3,120,001 | | |
$ | 6,240 | | |
| 100,000 | | |
$ | 100 | | |
| 831,310,013 | | |
| 831,310 | | |
| (1,701 | ) | |
$ | (1,657,809 | ) | |
| (821,860 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Foreign currency translation adjustment | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| (269 | ) | |
| – | | |
| (269 | ) |
Net loss for the period | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| (24,102 | ) | |
| (24,102 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance as of June 30, 2023 | |
| 3,120,001 | | |
$ | 6,240 | | |
| 100,000 | | |
$ | 100 | | |
| 831,310,013 | | |
$ | 831,310 | | |
$ | (1,970 | ) | |
$ | (1,681,911 | ) | |
$ | (846,231 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Foreign currency translation adjustment | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| (116 | ) | |
| – | | |
| (116 | ) |
Net loss for the period | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| (18,684 | ) | |
| (18,684 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance as of September 30, 2023 | |
| 3,120,001 | | |
$ | 6,240 | | |
| 100,000 | | |
$ | 100 | | |
| 831,310,013 | | |
$ | 831,310 | | |
$ | (2,086 | ) | |
$ | (1,700,595 | ) | |
$ | (865,031 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Foreign currency translation adjustment | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| (587 | ) | |
| – | | |
| (587 | ) |
Net loss for the period | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| – | | |
| (11,449 | ) | |
| (11,449 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance as of December 31, 2023 | |
| 3,120,001 | | |
$ | 6,240 | | |
| 100,000 | | |
$ | 100 | | |
| 831,310,013 | | |
$ | 831,310 | | |
$ | (2,673 | ) | |
$ | (1,712,044 | ) | |
$ | (877,067 | ) |
See accompanying notes to unaudited condensed consolidated
financial statements.
DH ENCHANTMENT, INC.
NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL
STATEMENTS
FOR THE THREE AND NINE MONTHS ENDED DECEMBER
31, 2023 AND 2022
(Currency expressed in United States Dollars
(“US$”), except for number of shares)
NOTE-1 BASIS OF
PRESENTATION
These accompanying unaudited condensed consolidated
financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US
GAAP”) for interim financial information pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”).
Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the
opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary to make the financial statements
not misleading have been included. Operating results for the period ended December 31, 2023 are not necessarily indicative of the results
that may be expected for the fiscal year ending March 31, 2024. The information included in this Quarterly Report on Form 10-Q should
be read in conjunction with Management’s Discussion and Analysis, and the financial statements and notes thereto included in the
Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 2023, filed with the SEC on June 29, 2023.
NOTE-2 ORGANIZATION
AND BUSINESS BACKGROUND
DH Enchantment, Inc. (the “Company”
or “ENMI”) was incorporated in the State of Nevada on July 9, 2004 under the name Amerivestors, Inc. On March 3, 2009, the
Company changed its name to Gust Engineering & Speed Productions, Inc. and on February 1, 2011, the Company changed its name to Energy
Management International, Inc. Thereafter, on August 11, 2021, the Company further changed its company name to DH Enchantment, Inc., its
current name.
Currently, the Company through its subsidiaries,
is mainly engaged in the sale and distribution of COVID-19 rapid antigen tester sets.
Description of subsidiaries
Schedule of description of subsidiaries |
|
|
|
|
|
|
|
|
Name |
|
Place of incorporation
and kind of
legal entity |
|
Principal activities
and place of operation |
|
Particulars of registered/ paid up share capital |
|
Effective interest
held |
|
|
|
|
|
|
|
|
|
DH Investment Group Limited |
|
British Virgin Islands |
|
Investment holding |
|
100 ordinary shares at par value of US$1 |
|
100% |
|
|
|
|
|
|
|
|
|
Ho Shun Yi Limited |
|
Hong Kong |
|
Sale and distribution of COVID-19 rapid antigen tester set |
|
10,000 ordinary shares for HK$10,000 |
|
100% |
The Company and its subsidiaries are hereinafter
referred to as (the “Company”).
NOTE-3 SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES
The accompanying unaudited condensed consolidated financial statements
reflect the application of certain significant accounting policies as described in this note and elsewhere in the accompanying condensed
consolidated financial statements and notes.
These accompanying unaudited condensed consolidated
financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US
GAAP”).
|
· |
Use of estimates and assumptions |
In preparing these unaudited condensed consolidated
financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance
sheet and revenues and expenses during the periods reported. Actual results may differ from these estimates.
The unaudited condensed consolidated financial
statements include the accounts of ENMI and its subsidiaries. All significant inter-company balances and transactions within the Company
have been eliminated upon consolidation.
|
· |
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.
ASC 606, Revenue from Contracts with Customers
(“ASC 606”), establishes principles for reporting information about the nature, amount, timing and uncertainty of revenue
and cash flows arising from the entity’s contracts to provide goods or services to customers.
The Company applies the following five steps in
order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements:
· |
identify the contract with a customer; |
· |
identify the performance obligations in the contract; |
· |
determine the transaction price; |
· |
allocate the transaction price to performance obligations in the contract; and |
· |
recognize revenue as the performance obligation is satisfied. |
The Company also follows the guidance provided
in ASC 606, Revenue from Contracts with Customers, for determining whether the Company is the principal or an agent in arrangements
with customers that involve another party that contributes to the provision of goods to a customer. In these instances, the Company determines
whether it has promised to provide the goods itself (as principal) or to arrange for the specified goods to be provided by another party
(as an agent). This determination is a matter of judgment that depends on the facts and circumstances of each arrangement.
The Company derives its revenue from the sale
of the rapid tester kits and from commissions earned in its role as an agent.
Where the Company acts as a principal, it sells
its products directly to healthcare providers, retailers and individual consumers through its retail channels. The Company considers customer
order confirmations to be a contract with the customer. Customer confirmations are executed at the time an order is placed. Revenue is
recognized when control of the product is transferred to the customer (i.e., when the Company’s performance obligation is satisfied),
which typically occurs at shipment date. As a result, the Company has a present and unconditional right to payment and record the amount
due from the customer in accounts receivable. For each contract, the Company considers the promise to transfer products to be the only
identified performance obligation. In determining the transaction price, the Company evaluates whether the price is subject to refund
or adjustment to determine the net consideration to which the Company expects to be entitled.
Where the Company acts as an agent, the Company
recognizes revenue on a net basis as the Company is not responsible for the fulfillment, nor controls the delivery of the promised goods,
and has no discretion in establishing prices, and therefore is an agent in the arrangement. For each contract the Company considers the
promise to facilitate the arrangement between the parties as the identified performance obligation. The transaction price is determined
to be the contracted price to which the Company is entitled to upon completion of its performance obligation.
The Company’s revenues for the nine months
ended December 31, 2023 and 2022 are recognized at a point in time, for both its roles as principal and as agent.
Cost of revenue consists primarily of the cost
of goods sold, which are directly attributable to the sales of products.
The Company adopted the ASC 740 Income tax
provisions of paragraph 740-10-25-13, which addresses the determination of whether tax benefits claimed or expected to be claimed on a
tax return should be recorded in the condensed consolidated financial statements. Under paragraph 740-10-25-13, the Company may recognize
the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination
by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the condensed consolidated financial
statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood
of being realized upon ultimate settlement. Paragraph 740-10-25-13 also provides guidance on de-recognition, classification, interest
and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments
to its liabilities for unrecognized income tax benefits according to the provisions of paragraph 740-10-25-13.
The estimated future tax effects of temporary
differences between the tax basis of assets and liabilities are reported in the accompanying balance sheets, as well as tax credit carry-backs
and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its balance sheets and provides
valuation allowances as management deems necessary.
|
· |
Uncertain tax positions |
The Company did not take any uncertain tax positions
and had no adjustments to its income tax liabilities or benefits pursuant to the ASC 740 provisions of Section 740-10-25 for the nine
months ended December 31, 2023 and 2022.
|
· |
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 condensed consolidated
statement of operations.
The reporting currency of the Company is United
States Dollar ("US$") and the accompanying condensed consolidated financial statements have been expressed in US$. In addition,
the Company is operating in Hong Kong via its subsidiary, and maintains its books and records in its local currency, Hong Kong Dollars
(“HKD”), which is its functional currency, being the primary currency of the economic environment in which its operations
are conducted. In general, for consolidation purposes, assets and liabilities of its subsidiary whose functional currency is not US$ are
translated into US$, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange
rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses
resulting from translation of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive
income within the statements of changes in stockholder’s equity.
Translation of amounts from HKD into US$ has been
made at the following exchange rates for the nine months ended December 31, 2023 and 2022:
Schedule of translation exchange rates | |
| | |
| |
| |
December 31, 2023 | | |
December 31, 2022 | |
Period-end HKD:US$ exchange rate | |
| 0.1280 | | |
| 0.1282 | |
Average HKD:US$ exchange rate | |
| 0.1278 | | |
| 0.1276 | |
ASC Topic 220, “Comprehensive Income”,
establishes standards for reporting and display of comprehensive income, its components and accumulated balances. Comprehensive income
as defined includes all changes in equity during a period from non-owner sources. Accumulated other comprehensive income, as presented
in the accompanying condensed consolidated statements of changes in stockholders’ equity, consists of changes in unrealized gains
and losses on foreign currency translation. This comprehensive income is not included in the computation of income tax expense or benefit.
The Company calculates net loss per share in accordance
with ASC 260, Earnings per Share. Basic income per share is computed by dividing the net income by the weighted-average number
of common shares outstanding during the period. Diluted income per share is computed similar to basic income per share except that the
denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock
equivalents had been issued and if the additional common shares were dilutive.
The Company follows the ASC 850-10, “Related
Party” for the identification of related parties and disclosure of related party transactions.
Pursuant to section 850-10-20 the related parties
include a) affiliates of the Company; b) entities for which investments in their equity securities would be required, absent the election
of the fair value option under the Fair Value Option Subsection of section 825–10–15, to be accounted for by the equity method
by the investing entity; c) trusts for the benefit of employees, such as pension and Income-sharing trusts that are managed by or under
the trusteeship of management; d) principal owners of the Company; e) management of the Company; f) 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; and g) other parties that can significantly
influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting
parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully
pursuing its own separate interests.
The unaudited condensed consolidated financial
statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances,
and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation
of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a) the nature
of the relationship(s) involved; b) a description of the transactions, including transactions to which no amounts or nominal amounts were
ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding
of the effects of the transactions on the financial statements; c) the dollar amounts of transactions for each of the periods for
which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding
period; and d) amount due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent,
the terms and manner of settlement.
|
· |
Commitments and contingencies |
The Company follows the ASC 450-20, Commitments
to report accounting for contingencies. Certain conditions may exist as of the date the financial statements are issued, which may result
in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses
such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related
to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates
the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or
expected to be sought therein.
If the assessment of a contingency indicates that
it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would
be accrued in the Company’s condensed consolidated financial statements. If the assessment indicates that a potentially material
loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent
liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.
Loss contingencies considered remote are generally
not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon
information available at this time that these matters will have a material adverse effect on the Company’s financial position, results
of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s
business, financial position, and results of operations or cash flows.
|
· |
Fair value of financial instruments |
The Company follows paragraph 825-10-50-10 of
the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and has adopted paragraph 820-10-35-37
of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments.
Paragraph 820-10-35-37 of the FASB Accounting Standards Codification establishes a framework for measuring fair value in generally accepted
accounting principles (GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair
value measurements and related disclosures, paragraph 820-10-35-37 of the FASB Accounting Standards Codification establishes a fair value
hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value
hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest
priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by paragraph 820-10-35-37 of the FASB Accounting
Standards Codification are described below:
Level 1 |
|
Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. |
|
|
|
Level 2 |
|
Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. |
|
|
|
Level 3 |
|
Pricing inputs that are generally observable inputs and not corroborated by market data. |
Financial assets are considered Level 3 when their
fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant
model assumption or input is unobservable.
The fair value hierarchy gives the highest priority
to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If
the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is
based on the lowest level input that is significant to the fair value measurement of the instrument.
The carrying amounts of the Company’s financial
assets and liabilities, such as cash and cash equivalents, approximate their fair values because of the short maturity of these instruments.
|
· |
Recent accounting pronouncements |
In June 2016, the Financial Accounting Standards
Board (“FASB”) issued new accounting guidance ASU 2016-13 for recognition of credit losses on financial instruments, which
is effective January 1, 2020, with early adoption permitted on January 1, 2019. The guidance introduces a new credit reserving model known
as the Current Expected Credit Loss (“CECL”) model, which is based on expected losses, and differs significantly from the
incurred loss approach used today. The CECL model requires measurement of expected credit losses not only based on historical experience
and current conditions, but also by including reasonable and supportable forecasts incorporating forward-looking information and will
likely result in earlier recognition of credit reserves. In November 2019, the FASB issued ASU No. 2019-10, which is to update the effective
date of ASU No. 2016-13 for private companies, not-for-profit organizations and certain smaller reporting companies applying for credit
losses standard. The new effective date for these preparers is for fiscal years beginning after December 15, 2022, including interim periods
within those fiscal years. The Company has adopted this update on April 1, 2023, and the adoption does not have material impact on Company’s
consolidated financial statements and related disclosures.
CECL adoption will have broad impact on the financial
statements of financial services firms, which will affect key profitability and solvency measures. Some of the more notable expected changes
include:
– |
Higher allowance on financial guarantee reserve and finance lease receivable levels and related deferred tax assets. While different asset types will be impacted differently, the expectation is that reserve levels will generally increase across the board for all financial firms. |
|
|
– |
Increased reserve levels may lead to a reduction in capital levels. |
|
|
– |
As a result of higher reserving levels, the expectation is that CECL will reduce cyclicality in financial firms’ results, as higher reserving in “good times” will mean that less dramatic reserve increases will be loan related income (which will continue to be recognized on a periodic basis based on the effective interest method) and the related credit losses (which will be recognized up front at origination). This will make periods of loan expansion seem less profitable due to the immediate recognition of expected credit losses. Periods of stable or declining loan levels will look comparatively profitable as the income trickles in for loans, where losses had been previously recognized. |
In March 2023, the FASB issued new accounting
guidance, ASU 2023-01, for leasehold improvements associated with common control leases, which is effective for fiscal years beginning
after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted for both interim and annual
financial statements that have not yet been made available for issuance. The new guidance introduced two issues: terms and conditions
to be considered with leases between related parties under common control and accounting for leasehold improvements. The goals for the
new issues are to reduce the cost associated with implementing and applying Topic 842 and to promote diversity in practice by entities
within the scope when applying lease accounting requirements.
The Company has reviewed all recently issued,
but not yet effective, accounting pronouncements and believe the future adoption of any such pronouncements may not be expected to cause
a material impact on its financial condition or the results of its operations.
NOTE-4 GOING
CONCERN UNCERTAINTIES
The accompanying unaudited condensed consolidated
financial statements have been prepared using going concern basis of accounting, which contemplates the realization of assets and the
satisfaction of liabilities in the normal course of business.
For the nine months ended December 31, 2023, the
Company incurred a net loss of $54,235 and suffered from a working capital deficit of $877,067 as of December 31, 2023. The Company has
not yet established an ongoing source of revenue sufficient to cover its operating costs and allow it to continue as a going concern.
The continuation of the Company as a going concern is dependent upon improving our profitability and the continued financial support from
its stockholders. Management believes the existing stockholders will provide the additional cash to meet with the Company’s obligations
as they become due. However, there is no assurance that the Company will be successful in securing sufficient funds to sustain the operations.
These raise substantial doubt about the Company’s
ability to continue as a going concern. These unaudited condensed consolidated financial statements do not include any adjustments to
reflect the possible future effects on the recoverability and classification of assets and liabilities that may result in the Company
not being able to continue as a going concern.
NOTE-5 AMOUNT
DUE TO A DIRECTOR
As of December 31, 2023, the amount due to a director
represented temporary advances made by the Company’s director, Ms LO Kin Yi Sally, which was unsecured, interest-free and repayable
on demand.
NOTE-6 NOTE
PAYABLE, RELATED PARTY
In August 2021, the Company entered into a loan
agreement (the “Agreement”) with Daily Success Development Limited, the Company’s shareholder. Pursuant to the Agreement,
the shareholder loaned the Company a principal amount of $133,557, which bears interest at an annual rate of 5% and is repayable on demand.
NOTE-7 PROMISSORY
NOTES, DIRECTOR
The Company had promissory notes (the
“Notes”) with Miss Sally Kin Yi LO, the Company’s director. Pursuant to the Notes, the noteholder loaned the
Company an aggregate principal amount of $84,480
(equivalent to HK$660,000), which bears interest at an annual rate of 5%
and becomes payable upon maturity on May 4, 2024 and extended date of August 23, 2024 for the amounts of $26,880
and $57,600,
respectively.
NOTE-8 STOCKHOLDERS’
DEFICIT
Authorized shares
As of December 31, 2023 and March 31, 2023, the
Company’s authorized shares were 4,400,000,000 shares of common stock, with a par value of $0.001, and 50,000,000 shares of convertible
preferred stock, issuable in one or more series as may be determined by the Board.
A total of 35,000,000 shares of convertible preferred
stock remain undesignated as of December 31, 2023 and March 31, 2023.
Series A Preferred Stock
The Company has designated 5,000,000 shares of
Series A Preferred Stock, with a par value of $0.002. Holders of Series A Preferred Stock shall not be entitled to: (i) receive dividends
or other distributions; (ii) vote on all matters submitted to a vote of the shareholders of the Company; (iii) convert into shares of
common stock of the Company.
Series B Preferred Stock
The Company has designated 10,000,000 shares of
Series B Preferred Stock, with a par value of $0.001. Holders of Series B Preferred Stock are: (i) entitled to receive dividends or other
distributions on an “as converted” basis; (ii) entitled to vote on an “as converted” basis on all matters submitted
to the Common Stock holders; (iii) entitled to convert each one (1) share of Series B Preferred Stock into one hundred (100) shares of
Common Stock at the election of the Series B Holder; (iv) entitled to receive out of the assets of the Company, a liquidation distribution
of an amount equal to the amount each series B Holder would be entitled to receive had the shares been converted to common stock, subject
to the rights of other stockholders.
Issued and outstanding shares
As of December 31, 2023 and March 31, 2023, the
Company had 3,120,001 shares of Series A preferred stock issued and outstanding, with a par value of $0.002.
As of December 31, 2023 and March 31, 2023, the
Company had 100,000 shares of Series B preferred stock issued and outstanding, with a par value of $0.001.
As of December 31, 2023 and March 31 2023, the
Company had 831,310,013 shares of common stock issued and outstanding, with a par value of $0.001.
NOTE-9 NET
LOSS PER SHARE
Basic net loss per share is computed using the
weighted average number of common shares outstanding during the year. The following table sets forth the computation of basic and diluted
net loss per share for the nine months ended December 31, 2023 and 2022:
Schedule of computation of net loss per share | |
| | | |
| | |
| |
Nine months ended December 31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Net loss attributable to common shareholders | |
$ | (54,235 | ) | |
$ | (330,059 | ) |
| |
| | | |
| | |
Weighted average common shares outstanding | |
| | | |
| | |
–Basic | |
| 831,310,013 | | |
| 831,310,013 | |
–Diluted | |
| 831,310,013 | | |
| 831,310,013 | |
| |
| | | |
| | |
Net loss per share | |
| | | |
| | |
–Basic | |
$ | (0.00 | ) | |
$ | (0.00 | ) |
–Diluted | |
$ | (0.00 | ) | |
$ | (0.00 | ) |
# less than $0.001
For the nine months ended December 31, 2023 and
2022, diluted weighted-average common shares outstanding is equal to basic weighted-average common shares, due to the Company’s
net loss position. Hence, no common stock equivalents were included in the computation of diluted net loss per share since such inclusion
would have been antidilutive.
NOTE-10 INCOME
TAX
The provision for income taxes consisted of the
following:
Schedule of provision for income taxes | |
| | | |
| | |
| |
| Nine months ended December 31, | |
| |
| 2023 | | |
| 2022 | |
| |
| | | |
| | |
Current tax | |
$ | – | | |
$ | – | |
Deferred tax | |
| – | | |
| – | |
| |
| | | |
| | |
Income tax expense | |
$ | – | | |
$ | – | |
The effective tax rate in the periods presented
is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rate. The Company mainly
operates in Hong Kong and is subject to taxes in the jurisdictions in which the Company operates, as follows:
United States of America
ENMI is registered in the State of Nevada and
is subject to the tax laws of United States of America. The U.S. corporate tax rate is 21%. The Company’s policy is to recognize
accrued interest and penalties related to unrecognized tax benefits in its income tax provision. The Company has not accrued for interest
or penalties as they were not material to its results of operations for the periods presented.
As of December 31, 2023, the Company has U.S.
federal operating loss carryforwards of $711,632 and deferred tax assets of $149,443, for which a full valuation allowance has been provided.
For the nine months ended December 31, 2023 and
2022, there was no operating income, respectively.
BVI
DHIG is considered to be an exempted British Virgin
Islands Company and is presently not subject to income taxes or income tax filing requirements in the British Virgin Islands or the United
States.
The Company’s tax provision is zero for
the nine months ended December 31, 2023 and 2022.
Hong Kong
HSYL operating in Hong Kong is subject to the
Hong Kong Profits Tax at the two-tiered profits tax rates from 8.25% to 16.5% on the estimated assessable profits arising in Hong Kong
during the current year, after deducting a tax concession for the tax year. The reconciliation of income tax rate to the effective income
tax rate for the nine months ended December 31, 2023 and 2022 is as follows:
Schedule of reconciliation of income tax rate | |
| | | |
| | |
| |
Nine months ended December 31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Loss before income taxes | |
$ | (14,390 | ) | |
$ | (32,138 | ) |
Statutory income tax rate | |
| 16.5% | | |
| 16.5% | |
Income tax expense at statutory rate | |
| (2,374 | ) | |
| (5,303 | ) |
Tax effect of non-deductible items | |
| 530 | | |
| 514 | |
Valuation allowance | |
| 1,844 | | |
| 4,789 | |
Income tax expense | |
$ | – | | |
$ | – | |
As of December 31, 2023, the operations in Hong
Kong incurred $150,520 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating
loss carryforwards have no expiry under Hong Kong tax regime. The Company has provided for a full valuation allowance against the deferred
tax assets of $24,836 on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more
likely than not that these assets will not be realized in the future.
The following table sets forth the significant
components of the deferred tax assets of the Company as of December 31, 2023 and March 31, 2023:
Schedule of deferred tax assets | |
| | | |
| | |
| |
December 31, 2023 | | |
March 31, 2023 | |
| |
| | |
| |
Deferred tax assets: | |
| | | |
| | |
Net operating loss carryforwards, from | |
| | | |
| | |
United States tax regime | |
$ | 149,443 | | |
$ | 141,855 | |
Hong Kong tax regime | |
| 24,836 | | |
| 22,991 | |
| |
| 174,279 | | |
| 164,846 | |
Less: valuation allowance | |
| (174,279 | ) | |
| (164,846 | ) |
Deferred tax assets, net | |
$ | – | | |
$ | – | |
NOTE-11 RELATED
PARTY TRANSACTIONS
During the nine months ended December 31, 2023,
the Company accrued interest expense of $5,011 in connection with note payable of $133,557 from its shareholder, which bears interest
at a rate of 5% per annum and is repayable on demand.
During the nine months ended December 31, 2023,
the Company accrued interest expense of $1,011 in connection with promissory notes of $26,880 from its director, Sally Kin Yi LO, which
bears interest at a rate of 5% per annum and becomes payable at maturity on May 4, 2024.
During the nine months ended December 31, 2023,
the Company accrued interest expense of $2,166 in connection with promissory notes of $57,600 from its director, Sally Kin Yi LO, which
bears interest at a rate of 5% per annum and becomes payable at maturity on extended date of August 23, 2024.
During the nine months ended December 31, 2023
and 2022, the Company has been provided with free office space by its shareholder. The management determined that such cost is nominal
and did not recognize the rent expense in its unaudited consolidated financial statements.
Apart from the transactions and balances detailed
elsewhere in these accompanying unaudited consolidated financial statements, the Company has no other significant or material related
party transactions during the period presented.
NOTE-12 CONCENTRATIONS
OF RISK
The Company is exposed to the following concentrations of risk:
(a) Major
customers
For the three months ended December 31, 2023,
no customer contributed in excess of 10% of the Company’s revenues.
For the three months ended December 31, 2022,
three individual customers contributed in excess of 10% of the Company’s revenues and its outstanding receivable balances as at
period-end dates, are presented as follows:
Schedule of concentration risks | |
| | | |
| | | |
| | |
| |
Three months ended December 31, 2022 | | |
December 31, 2022 | |
Customers | |
Revenues | | |
Percentage of revenues | | |
Accounts receivable | |
| |
| | |
| | |
| |
Customer E | |
$ | 2,233 | | |
| 31% | | |
$ | – | |
Customer C | |
| 1,965 | | |
| 27% | | |
| – | |
Customer F | |
| 1,058 | | |
| 14% | | |
| – | |
| |
| | | |
| | | |
| | |
Total: | |
$ | 5,256 | | |
| 72% | | |
$ | – | |
For the nine months ended December 31, 2023,
four customers contributed in excess of 10% of the Company’s revenues and its outstanding receivable balances as at period-end
dates, are presented as follows:
| |
Nine months ended December 31, 2023 | | |
December 31, 2023 | |
Customers | |
Revenues | | |
Percentage of revenues | | |
Accounts receivable | |
| |
| | |
| | |
| |
Customer A | |
$ | 188 | | |
| 27% | | |
| – | |
Customer B | |
| 141 | | |
| 21% | | |
| – | |
Customer C | |
| 128 | | |
| 19% | | |
| – | |
Customer D | |
| 102 | | |
| 15% | | |
| – | |
| |
| | | |
| | | |
| | |
Total: | |
$ | 559 | | |
$ | 82% | | |
$ | – | |
For the nine months ended December 31, 2022,
four individual customers contributed in excess of 10% of the Company’s revenues and its outstanding receivable balances as at
period-end dates, are presented as follows:
| |
Nine months ended December 31, 2022 | | |
December 31, 2022 | |
Customers | |
Revenues | | |
Percentage of revenues | | |
Accounts receivable | |
| |
| | |
| | |
| |
Customer C | |
$ | 2,494 | | |
| 18% | | |
$ | – | |
Customer G | |
| 2,233 | | |
| 16% | | |
| – | |
Customer E | |
| 2,233 | | |
| 16% | | |
| – | |
Customer G | |
| 2,126 | | |
| 15% | | |
| – | |
| |
| | | |
| | | |
| | |
Total: | |
$ | 9,086 | | |
| 65% | | |
$ | – | |
All of the Company’s customers are located
in Hong Kong.
For the three months ended December 31, 2023,
no single vendor represented more than 10% of the Company’s purchase cost.
For the three months ended December 31, 2022,
one vendor represented more than 10% of the Company’s operating cost. This vendor accounted for 100% of the Company’s operating
cost amounting to $6,114 with no accounts payable at December 31, 2022.
For the nine months ended December 31, 2023, no
single vendor represented more than 10% of the Company’s purchase cost.
For the nine months ended December 31, 2022, one
vendor represented more than 10% of the Company’s purchase cost and its outstanding payable balance as at period-end-date, is presented
as follows.
Schedule of concentration risks | |
| | | |
| | | |
| | |
| |
Nine months ended December 31, 2022 | | |
December 31, 2022 | |
Vendors | |
Purchase cost | | |
Percentage of purchase cost | | |
Accounts payable | |
| |
| | |
| | |
| |
Vendor A | |
$ | 7,743 | | |
| 93% | | |
$ | – | |
Total: | |
$ | 7,743 | | |
| 93% | | |
$ | – | |
All of the Company’s vendors are located
in Hong Kong.
(c) |
Economic and political risk |
The Company’s major operations are conducted
in Hong Kong. Accordingly, the political, economic, and legal environments in Hong Kong, as well as the general state of Hong Kong’s
economy may influence the Company’s business, financial condition, and results of operations. The Company may also be exposed to
the broader global economic conditions.
The present global economic climate with rising
global tensions, rising costs and fuel shortage which potentially could escalate and result in global inflation may also impact the Company’s
business, financial condition, and results of operations.
The Company cannot guarantee that the current
exchange rate will remain steady; therefore there is a possibility that the Company could post the same amount of profit for two comparable
periods and because of the fluctuating exchange rate actually post higher or lower profit depending on exchange rate of HKD converted
to US$ on that date. The exchange rate could fluctuate depending on changes in political and economic environments without notice.
Liquidity risk is the risk that the Company will
not be able to meet its financial obligations as they become due. The Company’s policy is to ensure that it has sufficient cash
to meet its liabilities when they become due, under both normal and stressed conditions, without incurring unacceptable losses or risking
damage to the Company’s reputation. A key risk in managing liquidity is the degree of uncertainty in the cash flow projections.
This is presently managed through shareholder financial support. If future cash flows are fairly uncertain, the liquidity risk increases,
and if financial support is withdrawn, the company will not be able to settle liabilities as they fall due.
NOTE-13 COMMITMENTS
AND CONTINGENCIES
As of December 31, 2023, the Company has no material
commitments or contingencies.
NOTE-14 SUBSEQUENT
EVENTS
In accordance with ASC Topic 855, “Subsequent
Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date
but before condensed consolidated financial statements are issued, the Company has evaluated all events or transactions that occurred
after December 31, 2023, up through the date the Company issued the unaudited condensed consolidated financial statements.
Item 2. Management’s Discussion
and Analysis of Financial Condition and Results of Operations
DH Enchantment, Inc. is a
Nevada holding company with no operations of its own. DH Enchantment, Inc. conducts its operations through its Hong Kong subsidiary, Ho
Shun Yi Limited (“HSY”). HSY was organized as a private limited liability company on December 5, 2019, in Hong
Kong and is a wholly owned subsidiary of DH Investment Group Limited (“DHIG”). We acquired DHIG on July 26, 2021. HSY is engaged
primarily in the sale and distribution of COVID-19 rapid antigen tester sets produced by third parties. HSY commenced operations in Hong
Kong in October 2020 and sells its products primarily in Hong Kong.
Our investors will hold common
stock of DH Enchantment, Inc., the Nevada holding company that has no operations of its own, and not in HSY, the Hong Kong operating company.
This holding company structure presents unique risks as our investors may never directly hold equity interests in our Hong Kong subsidiary.
Holding indirect equity interests in HSY, our Hong Kong subsidiary, is not as effective as holding a direct ownership interest as DH Enchantment,
Inc. will be dependent upon contributions from our subsidiaries to finance the cash flow needs of DH Enchantment, Inc. DH Enchantment,
Inc.’s ability to obtain contributions from its subsidiaries are significantly affected by regulations promulgated by Hong Kong
authorities. Any limitation on the ability of our subsidiaries to transfer cash or assets to us could have a material adverse effect on
our ability to conduct business. As a result, any change in the interpretation of existing rules and regulations or the promulgation of
new rules and regulations that adversely affects our ability to transfer cash or assets may adversely affect our operations and or the
value of our securities, including causing the value of our securities to significantly decline or become worthless. For a detailed description
of the risks facing the Company associated with our structure, please refer to “Risk Factors- Our Hong Kong subsidiary may
be subject to restrictions on paying dividends or making other payments to us, which may restrict its ability to satisfy liquidity requirements,
conduct business and pay dividends to holders of DH Enchantment, Inc.’s common stock.” and more generally, “Risk
Factors – Risk Relating to Doing Business in Hong Kong.” set forth in the Company’s Annual Report on Form 10-K
filed with the SEC on June 29, 2023 (the “Annual Report”).
DH Enchantment, Inc. and HSY,
our Hong Kong subsidiary, are not required to obtain permission from Hong Kong or Chinese authorities including the China Securities Regulatory
Commission, or CSRC, or Cybersecurity Administration Committee, or CAC, to operate or to issue securities to foreign investors. In making
this determination, we relied on the opinion of Ravenscroft & Schmierer, which is attached as Exhibit 5 to Amendment No. 6 to the
Registration Statement on Form 10 filed with the SEC on June 27, 2022. DH Enchantment, Inc. and HSY are not subject to permission requirements
from any other governmental agencies to approve HSY’s operations. HSY has received all requisite permissions to operate its business.
The business of HSY until now is not subject to cybersecurity review with the Cyberspace Administration of China, or CAC, given that:
(i) HSY’s products and services are offered not directly to individual users but through institutional customers; (ii) HSY does
not possess a large amount of personal information in its business operations. In addition, we believe that HSY is not subject to merger
control review by China’s anti-monopoly enforcement agency due to the level of our revenues and the fact that we currently do not
expect to propose or implement any acquisition of control of, or decisive influence over, any company with revenues within China of more
than RMB400 million. Currently, these statements and regulatory actions have had no impact on HSY’s daily business operation, our
ability to accept foreign investments and the ability of DH Enchantment, Inc. to list its securities on an U.S. or other foreign exchange.
However, in light of the recent statements and regulatory actions by the PRC and Hong Kong government, such as those related to Hong Kong’s
national security, the promulgation of regulations prohibiting foreign ownership of Chinese companies operating in certain industries,
which are constantly evolving, and anti-monopoly concerns, we may be subject to the risks of uncertainty of any future actions of the
PRC government in this regard. For example, if DH Enchantment, Inc. or HSY inadvertently concludes that such approvals are not required,
or if applicable laws, regulations or interpretations change such that we are required to obtain approvals in the future, or if the PRC
government disallows our holding company structure, these actions would likely result in a material change in our operations, including
our ability to continue our existing holding company structure, carry on HSY’s current business, accept foreign investments, and
offer or continue to offer securities of DH Enchantment, Inc. to its investors. These adverse actions would likely cause the value of
DH Enchantment, Inc.’s common stock to significantly decline or become worthless. We may also be subject to penalties and sanctions
imposed by the PRC regulatory agencies, including the Chinese Securities Regulatory Commission, if we fail to comply with such rules and
regulations, which would likely adversely affect the ability of DH Enchantment, Inc.’s securities to continue to trade on the Over-the-Counter
Bulletin Board, which would likely cause the value of its securities to significantly decline or become worthless. For a detailed description
of the risks facing the Company and HSY’s operations in Hong Kong, please refer to “Risk
Factors – Risk Factors Relating to Doing Business in Hong Kong.” set forth in the Annual Report.
There are prominent
legal and operational risks associated with our operations being based in Hong Kong which could result in a material change in our operations
and the value of DH Enchantment, Inc.’s securities. We are subject to risks arising from the legal system in China where
there are risks and uncertainties regarding the enforcement of laws including where the Chinese government can change the rules and regulations
in China and Hong Kong, including the enforcement and interpretation thereof, at any time with little to no advance notice and can intervene
at any time with little to no advance notice. By way of example, the PRC government initiated a series of regulatory actions and statements
to regulate business operations in China with little advance notice, including cracking down on illegal activities in the securities market,
enhancing supervision over China-based companies listed overseas using variable interest entity structure, adopting new measures to extend
the scope of cybersecurity reviews, and expanding the efforts in anti-monopoly enforcement. While these regulatory actions and statements
currently do not impact our business or our ability to accept foreign investments or list our securities on a U.S. or foreign exchange,
the Chinese government can change its rules and regulations and the enforcement and interpretation thereof with little to no advance notice.
Such changes in Chinese internal regulatory mandates, such as the M&A rules, Anti-Monopoly Law, and the Data Security Law, may target
the Company's corporate structure and negatively impact our ability to conduct business in Hong Kong, accept foreign investments, or list
on an U.S. or other foreign exchange. These risks may significantly limit or completely hinder our ability to offer or continue to offer
securities to investors and cause the value of such securities to significantly decline or be worthless. Please see “Risk
Factors — Risks Relating to Doing Business in Hong Kong.” set forth in the Annual Report.
The recent joint statement
by the SEC and PCAOB, and the Holding Foreign Companies Accountable Act (HFCAA) all call for additional and more stringent criteria to
be applied to emerging market companies upon assessing the qualification of their auditors, especially the non-U.S. auditors who are not
inspected by the PCAOB. Trading in our securities may be prohibited under the Holding Foreign Companies Accountable Act and the Accelerating
the Holding Foreign Companies Account Act if the PCAOB determines that it cannot inspect or investigate completely our auditor, and that
as a result an exchange may determine to delist our securities. On June 22, 2021, the U.S. Senate passed the Accelerating Holding Foreign
Companies Accountable Act which would reduce the number of consecutive non-inspection years required for triggering the prohibitions under
the HFCAA from three years to two thus reducing the time before our securities may be prohibited from trading or being delisted. Our auditor
is not subject to the determinations announced by the PCAOB on December 16, 2021. However, in the event the Malaysian authorities subsequently
take a position disallowing the PCAOB to inspect our auditor, then we would need to change our auditor to avoid having our securities
delisted. Please see “Risk Factors- The Holding Foreign Companies Accountable Act requires the Public Company Accounting Oversight
Board (PCAOB) to be permitted to inspect the issuer's public accounting firm within three years. This three- year period will be shortened
to two years if the Accelerating Holding Foreign Companies Accountable Act is enacted. There are uncertainties under the PRC Securities
Law relating to the procedures and requisite timing for the U.S. securities regulatory agencies to conduct investigations and collect
evidence within the territory of the PRC. If the U.S. securities regulatory agencies are unable to conduct such investigations, they may
suspend or de-register DH Enchantment, Inc.’s registration with the SEC and delist its securities from applicable trading market
within the US.” set forth in the Annual Report.
In addition to the foregoing
risks, we face various legal and operational risks and uncertainties arising from doing business in Hong Kong and China as summarized
below and in “Risk Factors
— Risks Factors Relating to Doing Business in Hong Kong.” set forth in the Annual Report.
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Adverse changes in economic and political policies of the PRC government could have a material and adverse effect on overall economic growth in China and Hong Kong, which could materially and adversely affect our business. |
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DH Enchantment, Inc. is a holding company and will rely on dividends paid by its subsidiaries for its cash needs. Any limitation on the ability of its subsidiaries to make payments to DH Enchantment, Inc. could have a material adverse effect on our ability to conduct business. We do not anticipate paying dividends in the foreseeable future; you should not buy stock of DH Enchantment, Inc. if you expect dividends. |
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There is a possibility that the PRC could prevent our cash maintained in Hong Kong from leaving or the PRC could restrict the deployment of the cash into our business or for the payment of dividends. We rely on dividends from our Hong Kong subsidiary for our cash and financing requirements, such as the funds necessary to service any debt we may incur. Any such controls or restrictions may adversely affect our ability to finance our cash requirements, service debt or make dividend or other distributions to our shareholders. Please see “Risk Factors - Our Hong Kong subsidiary may be subject to restrictions on paying dividends or making other payments to us, which may restrict its ability to satisfy liquidity requirements, conduct business and pay dividends to holders of DH Enchantment, Inc.’s common stock.”; “Risk Factors - PRC regulation of loans to and direct investment in PRC entities by offshore holding companies and governmental control of currency conversion may delay or prevent us from using the proceeds we receive from offshore financing activities to make loans to or make additional capital contributions to our Hong Kong subsidiary, which could materially and adversely affect our liquidity and our ability to fund and expand business.”; “Risk Factors - Because our holding company structure creates restrictions on the payment of dividends or other cash payments, our ability to pay dividends or make other payments is limited.” and “Transfers of Cash to and from our Subsidiaries.” set forth in the Annual Report. |
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PRC regulation of loans to and direct investments in PRC entities by offshore holding companies may delay or prevent us from using the proceeds of this offering to make loans or additional capital contributions to DH Enchantment, Inc.’s operating subsidiary in Hong Kong. |
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Substantial uncertainties exist with respect to the interpretation of the PRC Foreign Investment Law and how it may impact the viability of our current corporate structure, corporate governance and business operations. |
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We are subject to the risks arising from the legal system in China. The Chinese government can change the rules and regulations in China and Hong Kong, including the enforcement and interpretation thereof, at any time with little to no advance notice and can intervene at any time with little to no advance notice. HSY is currently not required to obtain approval from Chinese authorities to list on U.S. exchanges. However, if the subsidiaries of DH Enchantment, Inc. or the holding company were required to obtain approval in the future, or we erroneously conclude that approvals were not required, or HSY was denied permission from Chinese authorities to operate or to list on U.S. exchanges, we will not be able to continue listing on a U.S. exchange and the value of DH Enchantment, Inc. common stock would likely significantly decline or become worthless, which would materially affect the interest of the investors. There is a risk that the Chinese government may intervene or influence HSY’s operations at any time, or may exert more control over offerings conducted overseas and/or foreign investment in Hong Kong-based issuers, which could result in a material change in our operations and/or the value of DH Enchantment, Inc.’s securities. Further, any actions by the Chinese government to exert more oversight and control over offerings that are conducted overseas and/or foreign investment in China-based issuers would likely significantly limit or completely hinder our ability to offer or continue to offer DH Enchantment, Inc. securities to investors and cause the value of such securities to significantly decline or be worthless. Please see “Risk Factors-We face the risk that changes in the policies of the PRC government could have a significant impact upon the business we may be able to conduct in the Hong Kong and the profitability of such business.” and “Substantial uncertainties and restrictions with respect to the political and economic policies of the PRC government and PRC laws and regulations could have a significant impact upon the business that we may be able to conduct in Hong Kong and accordingly on the results of our operations and financial condition.” set forth in the Annual Report. |
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Governmental control of currency conversion may limit our ability to utilize our revenues effectively and affect the value of your investment. |
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HSY may become subject to a variety of laws and regulations in the PRC regarding privacy, data security, cybersecurity, and data protection. HSY may be liable for improper use or appropriation of personal information provided by our customers. |
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Under the Enterprise Income Tax Law, we may be classified as a “Resident Enterprise” of China. Such classification will likely result in unfavorable tax consequences to us and our non-PRC shareholders. |
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PRC regulation of loans to, and direct investments in, Hong Kong entities by offshore holding companies may delay or prevent us from using proceeds from this offering and/or future financing activities to make loans or additional capital contributions to our Hong Kong operating subsidiary. |
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Failure to comply with PRC regulations relating to the establishment of offshore special purpose companies by PRC residents may subject our PRC resident Shareholders to personal liability, may limit our ability to acquire Hong Kong and PRC companies or to inject capital into our Hong Kong subsidiary, may limit the ability of our Hong Kong subsidiary to distribute profits to us or may otherwise materially and adversely affect us. |
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The recent joint statement by the SEC and PCAOB, and the Holding Foreign Companies Accountable Act (HFCAA) all call for additional and more stringent criteria to be applied to emerging market companies upon assessing the qualification of their auditors, especially the non-U.S. auditors who are not inspected by the PCAOB. Trading in our securities may be prohibited under the Holding Foreign Companies Accountable Act if the PCAOB determines that it cannot inspect or investigate completely our auditor, and that as a result an exchange may determine to delist our securities. On June 22, 2021, the U.S. Senate passed the Accelerating Holding Foreign Companies Accountable Act which would reduce the number of consecutive non-inspection years required for triggering the prohibitions under the HFCAA from three years to two thus reducing the time before our securities may be prohibited from trading or being delisted. On December 2, 2021, the U.S. Securities and Exchange Commission adopted rules to implement the HFCAA. Pursuant to the HFCAA, the Public Company Accounting Oversight Board (PCAOB) issued its report notifying the Commission that it is unable to inspect or investigate completely accounting firms headquartered in mainland China or Hong Kong due to positions taken by authorities in mainland China and Hong Kong. Our auditor is not subject to the determinations announced by the PCAOB on December 16, 2021. However, in the event the Malaysian authorities subsequently take a position disallowing the PCAOB to inspect our auditor, then we would need to change our auditor to avoid having our securities delisted. Please see “Risk Factors- The Holding Foreign Companies Accountable Act requires the Public Company Accounting Oversight Board (PCAOB) to be permitted to inspect the issuer's public accounting firm within three years. This three-year period will be shortened to two years if the Accelerating Holding Foreign Companies Accountable Act is enacted. There are uncertainties under the PRC Securities Law relating to the procedures and requisite timing for the U.S. securities regulatory agencies to conduct investigations and collect evidence within the territory of the PRC. If the U.S. securities regulatory agencies are unable to conduct such investigations, they may suspend or de-register DH Enchantment, Inc.’s registration with the SEC and delist its securities from applicable trading market within the US.” set forth in the Annual Report. |
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You may be subject to PRC income tax on dividends from us or on any gain realized on the transfer of shares of our common stock. |
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We face uncertainties with respect to indirect transfers of equity interests in PRC resident enterprises by their non-PRC holding companies. |
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DH Enchantment, Inc. is organized under the laws of the State of Nevada as a holding company that conducts its business through a number of subsidiaries organized under the laws of foreign jurisdictions such as Hong Kong and the British Virgin Islands. This may have an adverse impact on the ability of U.S. investors to enforce a judgment obtained in U.S. Courts against these entities, bring actions in Hong Kong against us or our management or to effect service of process on the officers and directors managing the foreign subsidiaries. |
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U.S. regulatory bodies may be limited in their ability to conduct investigations or inspections of our operations in Hong Kong. |
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There are significant uncertainties under the EIT Law relating to the withholding tax liabilities of PRC subsidiary, and dividends payable by a PRC subsidiary to offshore subsidiaries may not qualify to enjoy certain treaty benefits. |
Transfers of Cash to and from Our Subsidiaries
DH Enchantment, Inc. is a
Nevada holding company with no operations of its own. DH Enchantment, Inc. conducts its operations in Hong Kong primarily through HSY,
DH Enchantment, Inc.’s subsidiary in Hong Kong. DH Enchantment, Inc. may rely on dividends to be paid by its Hong Kong subsidiary
to fund its cash and financing requirements, including the funds necessary to pay dividends and other cash distributions to its shareholders,
to service any debt it may incur and to pay its operating expenses. In order for DH Enchantment, Inc. to pay dividends to its shareholders,
it will rely on payments made from its Hong Kong subsidiary to DH Enchantment, Inc. As of the date of this Quarterly Report, DH Enchantment,
Inc. does not have bank accounts. There has been no dividends, distributions or any other cash flows or transfers of assets made among
the holding company or the subsidiaries and no dividends, distributions or any other cash flows or transfers of assets made to U.S. investors.
Please see our unaudited condensed consolidated financial statements in Item 1 of this Quarterly Report.
DH Enchantment, Inc. does
not intend to make dividends or distributions to investors of DH Enchantment, Inc. in the foreseeable future.
We currently intend to retain
all available funds and future earnings, if any, for the operation and expansion of our business and do not anticipate declaring or paying
any dividends in the foreseeable future. Any future determination related to our dividend policy will be made at the discretion of our
board of directors after considering our financial condition, results of operations, capital requirements, contractual requirements, business
prospects and other factors the board of directors deems relevant, and subject to the restrictions contained in any future financing instruments.
DH Enchantment, Inc. (Nevada
corporation)
Subject to the Nevada Revised
Statutes and our bylaws, the board of directors of DH Enchantment, Inc. may authorize and declare a dividend to shareholders at such time
and of such an amount as they think fit if they are satisfied, on reasonable grounds, that immediately following the dividend the value
of the assets of DH Enchantment, Inc. will exceed its liabilities and it will be able to pay its debts as they become due. There is no
further Nevada statutory restriction on the amount of funds which may be distributed by DH Enchantment, Inc.by dividend to its U.S. investors.
DH Enchantment, Inc. is permitted under the Nevada laws to provide funding to its subsidiary in Hong Kong and the British Virgin Islands
through loans or capital contributions without restrictions on the amount of the funds.
DH Investment Group Limited
(British Virgin Islands)
DH Investment Group Limited
is permitted under the laws of BVI to provide funding to and receive funding from DH Enchantment, Inc. and Ho Shun Yi Limited through
dividend distributions or other payments of cash without restrictions on the amount of the funds. There are no BVI law restrictions
on DH Investment Group’s ability to receive and provide funding from DH Enchantment Inc. and Ho Shun Yi Limited.
Ho Shun Yi Limited (Hong
Kong)
Ho Shun Yi Limited is permitted
under the laws of Hong Kong to provide funding to and receive funding from DH Enchantment, Inc. and DH Investment Group Limited through
dividend distributions or other payments of cash without restrictions on the amount of the funds. If DH Enchantment, Inc.’s
Hong Kong subsidiary incurs debt on its own behalf in the future, the instruments governing the debt may restrict its ability to pay dividends
or make other distributions to us. There are no HK law restrictions on HSY’s ability to transfer cash to or receive cash from the
BVI or Nevada entity in the event HSY incurs debt.
Under the current practice
of the Inland Revenue Department of Hong Kong, no tax is payable in Hong Kong in respect of dividends paid by Ho Shun Yi. The laws
and regulations of the PRC do not currently have any material impact on transfer of cash from DH Enchantment, Inc. to Ho Shun Yi Limited
or from Ho Shun Yi Limited to DH Enchantment, Inc. There are no restrictions or limitation under the laws of Hong Kong imposed on the
conversion of HK dollar into foreign currencies and the remittance of currencies out of Hong Kong or across borders and to U.S investors.
PRC Laws
There is a possibility that
the PRC could prevent our cash maintained in Hong Kong from leaving or the PRC could restrict the deployment of the cash into our business
or for the payment of dividends. Any such controls or restrictions may adversely affect our ability to finance our cash requirements,
service debt or make dividend or other distributions to our shareholders. Please see “Risk Factors - Our Hong Kong subsidiary
may be subject to restrictions on paying dividends or making other payments to us, which may restrict its ability to satisfy liquidity
requirements, conduct business and pay dividends to holders of DH Enchantment, Inc.’s common stock.”; “Risk Factors
- PRC regulation of loans to and direct investment in PRC entities by offshore holding companies and governmental control of currency
conversion may delay or prevent us from using the proceeds we receive from offshore financing activities to make loans to or make additional
capital contributions to our Hong Kong subsidiary, which could materially and adversely affect our liquidity and our ability to fund and
expand business.”; “Risk Factors - Because our holding company structure creates restrictions on the payment of dividends
or other cash payments, our ability to pay dividends or make other payments is limited.”
Current PRC regulations permit
PRC subsidiaries to pay dividends to Hong Kong subsidiaries only out of their accumulated profits, if any, determined in accordance with
Chinese accounting standards and regulations. In addition, each of our subsidiaries in China is required to set aside at least 10% of
its after-tax profits each year, if any, to fund a statutory reserve until such reserve reaches 50% of its registered capital. Each of
such entity in China is also required to further set aside a portion of its after-tax profits to fund the employee welfare fund, although
the amount to be set aside, if any, is determined at the discretion of its board of directors. Although the statutory reserves can be
used, among other ways, to increase the registered capital and eliminate future losses in excess of retained earnings of the respective
companies, the reserve funds are not distributable as cash dividends except in the event of liquidation. As of the date of this prospectus,
we do not have any PRC subsidiaries.
The PRC government also imposes
controls on the conversion of RMB into foreign currencies and the remittance of currencies out of the PRC. Therefore, we may experience
difficulties in completing the administrative procedures necessary to obtain and remit foreign currency for the payment of dividends from
our profits, if any. Furthermore, if our subsidiaries in the PRC incur debt on their own in the future, the instruments governing the
debt may restrict their ability to pay dividends or make other payments. If we or our subsidiaries are unable to receive all of the revenues
from our operations, we may be unable to pay dividends on our common stock.
Cash dividends, if any, on
our common stock will be paid in U.S. dollars. If we are considered a PRC tax resident enterprise for tax purposes, any dividends we pay
to our overseas shareholders may be regarded as China-sourced income and as a result may be subject to PRC withholding tax at a rate of
up to 10.0%.
If in the future we have PRC
subsidiaries, certain payments from such PRC subsidiaries to Hong Kong subsidiaries will be subject to PRC taxes, including business taxes
and VAT. As of the date of this prospectus, we do not have any PRC subsidiaries, and our Hong Kong subsidiary has not made any transfers,
dividends or distributions to date. We do not expect our Hong Kong subsidiaries to make any such transfers, dividends or distributions
in the foreseeable future.
Pursuant to the Arrangement
between Mainland China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and Tax Evasion on Income,
or the Double Tax Avoidance Arrangement, the 10% withholding tax rate may be lowered to 5% if a Hong Kong resident enterprise owns no
less than 25% of a PRC entity. However, the 5% withholding tax rate does not automatically apply and certain requirements must be satisfied,
including, without limitation, that (a) the Hong Kong entity must be the beneficial owner of the relevant dividends; and (b) the Hong
Kong entity must directly hold no less than 25% share ownership in the PRC entity during the 12 consecutive months preceding its receipt
of the dividends. In current practice, a Hong Kong entity must obtain a tax resident certificate from the Hong Kong tax authority to apply
for the 5% lower PRC withholding tax rate. As the Hong Kong tax authority will issue such a tax resident certificate on a case-by-case
basis, we cannot assure you that we will be able to obtain the tax resident certificate from the relevant Hong Kong tax authority and
enjoy the preferential withholding tax rate of 5% under the Double Taxation Arrangement with respect to dividends to be paid by a PRC
subsidiary to its immediate holding company. As of the date of this prospectus, we do not have a PRC subsidiary. In the event that we
acquire or form a PRC subsidiary in the future and such PRC subsidiary desires to declare and pay dividends to our Hong Kong subsidiary,
our Hong Kong subsidiary will be required to apply for the tax resident certificate from the relevant Hong Kong tax authority. In such
event, we plan to inform the investors through SEC filings, such as a current report on Form 8-K, prior to such actions. See “Risk
Factors – Risk Factors Relating to Doing Business in Hong Kong.” set forth in the Annual Report.
We are at a development stage
company and reported a net loss of $54,235 and $330,059 for the nine months ended December 31, 2023 and 2022, respectively. We had current
assets of $2,483 and current liabilities of $879,550 as of December 31, 2023. As of March 31, 2023, we had current assets of $15,220 and
current liabilities of $837,080. We have prepared our unaudited condensed financial statements for the nine months ended December 31,
2023 and 2022 assuming that we will continue as a going concern. Our continuation as a going concern is dependent upon improving our profitability
and the continuing financial support from our stockholders. Our sources of capital in the past have included the sale of equity securities,
which include common stock sold in private transactions and short-term and long-term debts.
Results of Operations.
Three Months Ended December 31, 2023 Compared
to the Three Months Ended December 31, 2022
The following table sets forth
selected financial information from our statements of comprehensive loss for the three months ended December 31, 2023 and 2022:
| |
For the Three Months Ended | |
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December 31, | |
| |
2023 | | |
2022 | |
Revenue | |
$ | – | | |
$ | 7,325 | |
Cost of Revenue | |
| – | | |
| (6,114 | ) |
Other Operating Expenses | |
| (8,723 | ) | |
| (51,764 | ) |
Other Expenses | |
| (2,726 | ) | |
| (6,480 | ) |
Net Loss | |
$ | (11,449 | ) | |
$ | (57,033 | ) |
Revenues
The Company generated revenues
of $0 and $7,325 for the three months ended December 31, 2023 and 2022, respectively.
Cost of Revenues
Cost of revenues for the three
months ended December 31, 2023 and 2022 was $0 and $6,114, respectively. For the three months ended December 31, 2023, no inventory items
were sold.
Other Operating Expenses (“OPE”)
OPE for the three months ended
December 31, 2023 and 2022, were $8,723 and $51,764, respectively. OPE for the three months ended December 31, 2023 and 2022 consisted
primarily of general and administrative expenses of $944 and $13,043 respectively, and professional fee of $7,779 and $38,721, respectively.
The decrease in OPE in the three months ended December 31, 2023 was as a result of the under-provision of US compilation and SEC support
fee for three months ended December 31, 2022.
Other Expenses
Other expenses for the three
months ended December 31, 2023 and 2022, were $2,726 and $6,480, respectively. Other expenses for the three months ended December 31,
2023 consisted primarily of interest expenses of $2,727, net off by an interest income of $1. Other expenses for the three months ended
December 31, 2022 consisted primarily of interest expense of $2,746 and sundry expense of $3,735, net off by other income
of $1.
Net Loss
As a result of the above factors,
the Company incurred a net loss of $11,449 and $57,033 for the three months ended December 31, 2023 and 2022, respectively.
Nine Months Ended December 31, 2023 Compared
to the Nine Months Ended December 31, 2022
The following table sets forth
selected financial information from our statements of comprehensive loss for the nine months ended December 31, 2023 and 2022:
| |
For the Nine Months Ended | |
| |
December 31, | |
| |
2023 | | |
2022 | |
Revenue | |
$ | 686 | | |
$ | 13,906 | |
Cost of Revenue | |
| (1,092 | ) | |
| (8,349 | ) |
Sales and Marketing Expenses | |
| – | | |
| (226,366 | ) |
Other Operating Expenses | |
| (45,646 | ) | |
| (111,128 | ) |
Other (Expenses) Income | |
| (8,183 | ) | |
| 1,878 | |
Net Income | |
$ | (54,235 | ) | |
$ | (330,059 | ) |
Revenues
The Company generates revenues
of $686 and $13,906 for the nine months ended December 31, 2023 and 2022, respectively.
Cost of Revenues
Cost of revenues for the nine
months ended December 31, 2023 and 2022 was $1,092 and $8,349, respectively. For the nine months ended December 31, 2023, certain inventory
items on hand, since 31 March 2023 were sold at cost and below cost, due to the close expiration dates of the items. This has resulted
in a gross loss for the nine months ended December 31,2023.
Sales and Marketing Expenses
We incurred sales and marketing
expenses of $0 and $226,366 for the nine months ended December 31, 2023 and 2022, respectively. During the year ended March 31, 2022,
we engaged with two consultants for expanding sale channels and developing marketing strategies, analyzing and evaluating consumer data
services for a term of six months, with a compensation of 19,684,019 shares to be issued at US$0.001 per share upon the completion
of the service contracts. During the nine months ended December 31, 2023, no consultants were engaged.
Other Operating Expenses (“OPE”)
OPE for the nine months ended
December 31, 2023 and 2022, were $45,646 and $111,128, respectively. OPE for the nine months ended December 31, 2023 and 2022 consisted
primarily of general and administrative expenses of $4,630 and $17,141 and professional fee of $41,016 and $93,987, respectively. The
decrease in OPE was due to additional charges of US compilation and SEC support fee that were recorded for the nine months ended December
31, 2022 and not incurred for the nine months ended December 31, 2023.
Other (Expenses) Income
Other (expenses) income for
the nine months ended December 31, 2023 and 2022, were ($8,183) and $1,878, respectively. Other expenses for the nine months ended December
31, 2023 consisted primarily of interest expenses of $8,188, net off by an interest income of $5. Other income for the nine months ended
December 31, 2022 consisted primarily of other income of $8,933, net off by an interest expense of $7,055. The decrease was mainly due
to other income for the nine months ended December 31, 2022 which did not recur in the nine months ended December 31,2023. This other
income for the nine months ended December 31, 2022 related to reversal of certain liabilities which
were in excess of the commitment.
Net Loss
As a result of the above factors,
the Company incurred a net loss of $54,235 and $330,059 for the nine months ended December 31, 2023 and 2022, respectively.
Liquidity and Capital Resources
The following summarizes the key component
of our cash flows for the nine months ended December 31, 2023 and 2022.
| |
For the Nine Months Ended | |
| |
December 31, | |
| |
2023 | | |
2022 | |
Net cash used in operating activities | |
$ | (106,547 | ) | |
$ | (95,372 | ) |
Net cash used in investing activity | |
| – | | |
| – | |
Net cash provided by financing activities | |
| 95,497 | | |
| 22,151 | |
Net decrease in cash and cash equivalents | |
$ | (11,619 | ) | |
$ | (75,445 | ) |
Net cash used in operating
activities was $106,547 for the nine months ended December 31, 2023, compared to the net cash used in operating activities of $95,372
for the nine months ended December 31, 2022. The increase of $11,175 or 12% of net cash used in operating activities was primarily due
to the settlement during the period of some accrued liabilities and other payables relating to
prior periods.
Net cash provided by financing
activities was $95,497 and $22,151 for the nine months ended December 31, 2023 and 2022, respectively, representing an increase of $73,346
or 331%. The increase in net cash provided by financing activities was primarily attributable to an advance from a director during the
nine months ended December 31, 2023.
Working Capital:
As of December 31, 2023 and
March 31, 2023, we had cash and cash equivalent of $1,869 and $13,488, respectively. As of December 31, 2023 and March 31, 2023, we have
incurred accumulated operating losses of $1,712,044 and $1,657,809 since inception. As of December 31, 2023 and March 31, 2023, we had
working capital deficit of $877,067 and $821,860, respectively.
Going Concern
We require additional funding
to meet our ongoing obligations and to fund anticipated operating losses. In our filing of the Form 10K for the financial year ended March
31, 2023, our auditor had expressed substantial doubt about our ability to continue as a going concern. Our ability to continue as a going
concern is dependent on raising capital to fund our initial business plan and ultimately to attain profitable operations. These unaudited
condensed consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded
asset amounts, or amounts and classification of liabilities that might result from this uncertainty.
We expect to incur professional
and administrative expenses as well expenses associated with maintaining our filings with the Commission. We will require additional funds
during this time and will seek to raise the necessary additional capital. If we are unable to obtain additional financing, we may be required
to reduce the scope of our business development activities, which could harm our business plans, financial condition and operating results.
Additional funding may not be available on favorable terms, if at all. We intend to continue to fund its business by way of equity or
debt financing and advances from related parties. Any inability to raise capital as needed would have a material adverse effect on our
business, financial condition and results of operations.
If we cannot raise additional
funds, we will have to cease business operations. As a result, our common stock investors would lose all of their investment.
Basis of preparation
Our unaudited condensed financial
statements and accompanying notes have been prepared in accordance with United States generally accepted accounting principles applied
on a consistent basis. The preparation of financial statements in conformity with United States generally accepted accounting principles
requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent
assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting
periods.
Use of estimates
The preparation of the unaudited
condensed financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, as well
as the reported amounts of revenues and expenses during the reporting periods. Management makes these estimates using the best information
available at the time the estimates are made; however actual results could differ materially from those estimates.
Income Taxes
We account for income taxes
as outlined in ASC 740, “Income Taxes”. Under the asset and liability method of ASC 740, deferred tax assets and liabilities
are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts
of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax
rates in effect for the year in which those temporary differences are expected to be recovered or settled.
Off-balance Sheet Arrangements
As of December 31, 2023, there
were no off-balance sheet arrangements.
Item 3. Quantitative and Qualitative Disclosures
About Market Risk
As a “smaller reporting
company”, we are not required to provide the information required by this Item.
Item 4. Controls and Procedures
Management’s Report on 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 December 31, 2023. This evaluation was carried out under the supervision and with the participation of our Chief
Executive Officer, who is also our Chief Financial Officer. Based upon that evaluation, our Chief Executive Officer and Chief Financial
Officer concluded that, as of December 31, 2023, 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 December 31, 2023, 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. These material weaknesses were identified by our Chief Executive Officer who also serves as our Chief Financial Officer
in connection with the above evaluation. In the meantime, management has appointed external consultants to minimize the risk and ascertain
compliance with requirements.
Changes in Internal Controls
There have been no changes
in our internal controls over financial reporting identified in connection with the evaluation required by paragraph (d) of Securities
Exchange Act Rule 13a-15 or Rule 15d-15 that occurred in the quarter ended December 31, 2023, 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
From time to time, we may
become involved in litigation relating to claims arising out of its operations in the normal course of business. We are not involved in
any pending legal proceeding or litigation and, to the best of our knowledge, no governmental authority is contemplating any proceeding
to which we are a party or to which any of our properties is subject, which would reasonably be likely to have a material adverse effect
on us.
Item 1A. Risk Factors
As a “smaller reporting
company”, we are not required to provide the information required by this Item.
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
Financial Statements are included in Part II, Item 8 of this report.
(2) |
Financial Statement Schedules |
No financial statement schedules are included because
such schedules are not applicable, are not required, or because required information is included in the financial statements or notes
thereto.
_________
* |
Filed herewith |
|
|
(1) |
Incorporated by reference to the Exhibits of the Registration Statement on Form 10 filed with the United States Securities and Exchange Commission on August 4, 2021. |
(2) |
Incorporated by reference to the Exhibits of the Amendment No. 6 to the Registration Statement on Form 10 filed with the United States Securities and Exchange Commission on June 27, 2022. |
(3) |
Incorporated by reference to Item 11 of the Amendment No. 6 to the Registration Statement on Form 10 filed with the United States Securities and Exchange Commission on June 27, 2022. |
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.
|
DH Enchantment, Inc. |
|
(Registrant) |
|
|
Dated: February 20, 2024 |
/s/ Sally Kin Yi Lo |
|
Sally Kin Yi Lo |
|
Chief Executive Officer, Chief Financial Officer, Secretary and Director |
|
(Principal Executive Officer) |
Exhibit 31.1
CERTIFICATION PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
I, Sally Kin Yi Lo, certify that:
1. I have reviewed this quarterly report on Form
10-Q of DH Enchantment, Inc.;
2. Based on my knowledge, this report does not
contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the
circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements,
and other financial information included in this report, fairly present in all material respects the financial condition, results of operations
and cash flows of the registrant as of, and for, the periods presented in this report;
4. I am responsible for establishing and maintaining
disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting
(as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
(a) Designed such disclosure controls and procedures,
or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to
the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the
period in which this report is being prepared;
(b) Designed such internal control over financial
reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance
regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with
generally accepted accounting principles;
(c) Evaluated the effectiveness of the registrant’s
disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and
procedures, as of the end of the period covered by this report based on such evaluation; and
(d) Disclosed in this report any change in the
registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the
registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially
affect, the registrant’s internal control over financial reporting;
5. I have disclosed, based on my most recent evaluation
of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board
of directors (or persons performing the equivalent functions):
(a) All significant deficiencies and material
weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the
registrant’s ability to record, process, summarize and report financial information; and
(b) Any fraud, whether or not material, that involves
management or other employees who have a significant role in the registrant’s internal control over financial reporting.
Date: February 20, 2024
/s/ Sally Kin Yi Lo |
|
Sally Kin Yi Lo |
|
Chief Executive Officer,
Chief Financial Officer, Secretary and Director |
|
(Principal Executive Officer and
Principal Financial Officer) |
|
Exhibit 32.1
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT
TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
The undersigned, Sally Kin Yi Lo, Chief Executive
Officer, Chief Financial Officer and Secretary of DH Enchantment, Inc., hereby certifies, pursuant to 18 U.S.C. Section 1350, as adopted
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:
(1) the quarterly report on Form 10-Q of DH Enchantment,
Inc. for the period ended December 31, 2023 (the “Report”), fully complies with the requirements of Section 13(a) or 15(d)
of the Securities Exchange Act of 1934; and
(2) the information contained in the Report fairly
presents, in all material respects, the financial condition and results of operations of DH Enchantment, Inc.
Dated: February 20, 2024
/s/ Sally Kin Yi Lo |
|
Sally Kin Yi Lo |
|
Chief Executive Officer,
Chief Financial Officer, Secretary and Director |
|
(Principal Executive Officer and
Principal Financial Officer) |
|
v3.24.0.1
Cover - shares
|
9 Months Ended |
|
Dec. 31, 2023 |
Jan. 30, 2024 |
Cover [Abstract] |
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Document Type |
10-Q
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false
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false
|
|
Document Period End Date |
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|
|
Document Fiscal Period Focus |
Q3
|
|
Document Fiscal Year Focus |
2024
|
|
Current Fiscal Year End Date |
--03-31
|
|
Entity File Number |
000-56322
|
|
Entity Registrant Name |
DH ENCHANTMENT, INC.
|
|
Entity Central Index Key |
0001300781
|
|
Entity Tax Identification Number |
20-1415044
|
|
Entity Incorporation, State or Country Code |
NV
|
|
Entity Address, Address Line One |
Unit A, 13/F
|
|
Entity Address, Address Line Two |
Gee Luen Factory Building 5
|
|
Entity Address, Address Line Three |
316-318 Kwun Tong Road
|
|
Entity Address, City or Town |
Kowloon
|
|
Entity Address, Country |
HK
|
|
Entity Address, Postal Zip Code |
00000
|
|
City Area Code |
852
|
|
Local Phone Number |
2621 3288
|
|
Entity Current Reporting Status |
Yes
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v3.24.0.1
UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)
|
Dec. 31, 2023 |
Mar. 31, 2023 |
Current assets: |
|
|
Cash and cash equivalents |
$ 1,869
|
$ 13,488
|
Accounts receivable |
0
|
32
|
Inventories |
614
|
1,700
|
Total current assets |
2,483
|
15,220
|
TOTAL ASSETS |
2,483
|
15,220
|
Current liabilities: |
|
|
Accrued liabilities and other payables |
34,182
|
87,746
|
Accrued marketing expense |
452,732
|
452,732
|
Amount due to a director |
174,465
|
78,968
|
Promissory notes, director |
84,480
|
84,077
|
Bank overdraft |
134
|
0
|
Note payable, related party |
133,557
|
133,557
|
Total current liabilities |
879,550
|
837,080
|
TOTAL LIABILITIES |
879,550
|
837,080
|
Commitments and contingencies |
|
|
STOCKHOLDERS’ DEFICIT |
|
|
Common stock, $0.001 par value; 4,400,000,000 shares authorized; 831,310,013 shares issued and outstanding as of December 31, 2023 and March 31, 2023, respectively |
831,310
|
831,310
|
Accumulated other comprehensive loss |
(2,673)
|
(1,701)
|
Accumulated deficit |
(1,712,044)
|
(1,657,809)
|
Stockholders’ deficit |
(877,067)
|
(821,860)
|
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT |
2,483
|
15,220
|
Convertible Preferred Stock [Member] |
|
|
STOCKHOLDERS’ DEFICIT |
|
|
Preferred stock value |
0
|
0
|
Series A Preferred Stock [Member] |
|
|
STOCKHOLDERS’ DEFICIT |
|
|
Preferred stock value |
6,240
|
6,240
|
Series B Preferred Stock [Member] |
|
|
STOCKHOLDERS’ DEFICIT |
|
|
Preferred stock value |
$ 100
|
$ 100
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v3.24.0.1
UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares
|
Dec. 31, 2023 |
Mar. 31, 2023 |
Common stock value per share |
$ 0.001
|
$ 0.001
|
Common stock, shares authorized |
4,400,000,000
|
4,400,000,000
|
Common stock, shares issued |
831,310,013
|
831,310,013
|
Common stock, shares outstanding |
831,310,013
|
831,310,013
|
Convertible Preferred Stock [Member] |
|
|
Preferred stock, shares authorized |
50,000,000
|
50,000,000
|
Preferred stock, shares undesignated |
35,000,000
|
35,000,000
|
Series A Preferred Stock [Member] |
|
|
Preferred stock, shares authorized |
5,000,000
|
5,000,000
|
Preferred stock value per share |
$ 0.002
|
$ 0.002
|
Preferred stock, shares issued |
3,120,001
|
3,120,001
|
Preferred stock, shares outstanding |
3,120,001
|
3,120,001
|
Series B Preferred Stock [Member] |
|
|
Preferred stock, shares authorized |
10,000,000
|
10,000,000
|
Preferred stock value per share |
$ 0.001
|
$ 0.001
|
Preferred stock, shares issued |
100,000
|
100,000
|
Preferred stock, shares outstanding |
100,000
|
100,000
|
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v3.24.0.1
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($)
|
3 Months Ended |
9 Months Ended |
Dec. 31, 2023 |
Dec. 31, 2022 |
Dec. 31, 2023 |
Dec. 31, 2022 |
Income Statement [Abstract] |
|
|
|
|
Revenue, net |
$ 0
|
$ 7,325
|
$ 686
|
$ 13,906
|
Cost of revenue |
0
|
(6,114)
|
(1,092)
|
(8,349)
|
Gross profit (loss) |
0
|
1,211
|
(406)
|
5,557
|
Operating expenses: |
|
|
|
|
Sales and marketing expenses |
0
|
0
|
0
|
(226,366)
|
General and administrative expenses |
(944)
|
(13,043)
|
(4,630)
|
(17,141)
|
Professional fee |
(7,779)
|
(38,721)
|
(41,016)
|
(93,987)
|
Total operating expenses |
(8,723)
|
(51,764)
|
(45,646)
|
(337,494)
|
LOSS FROM OPERATIONS |
(8,723)
|
(50,553)
|
(46,052)
|
(331,937)
|
Other (expense) income |
|
|
|
|
Sundry (expense) income |
0
|
(3,735)
|
0
|
8,932
|
Interest income |
1
|
1
|
5
|
1
|
Interest expenses, related parties |
(2,727)
|
(2,746)
|
(8,188)
|
(7,055)
|
Total other (expense) income |
(2,726)
|
(6,480)
|
(8,183)
|
1,878
|
LOSS BEFORE INCOME TAXES |
(11,449)
|
(57,033)
|
(54,235)
|
(330,059)
|
Income tax expense |
0
|
0
|
0
|
0
|
NET LOSS |
(11,449)
|
(57,033)
|
(54,235)
|
(330,059)
|
Other comprehensive loss: |
|
|
|
|
– Foreign currency adjustment loss |
(587)
|
(861)
|
(972)
|
(2,631)
|
COMPREHENSIVE LOSS |
$ (12,036)
|
$ (57,894)
|
$ (55,207)
|
$ (332,690)
|
Weighted average common shares outstanding |
|
|
|
|
– Basic |
831,310,013
|
831,310,013
|
831,310,013
|
831,310,013
|
– Diluted |
831,310,013
|
831,310,013
|
831,310,013
|
831,310,013
|
X |
- DefinitionAmount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.
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v3.24.0.1
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
|
9 Months Ended |
Dec. 31, 2023 |
Dec. 31, 2022 |
Cash flows from operating activities: |
|
|
Net loss |
$ (54,235)
|
$ (330,059)
|
Adjustments to reconcile net loss to net cash provided by operating activities: |
|
|
Interest expenses |
8,188
|
0
|
Change in operating assets and liabilities: |
|
|
Accounts receivable |
32
|
5,537
|
Inventories |
1,086
|
0
|
Prepayments and other receivables |
0
|
4,419
|
Accrued liabilities and other payables |
(61,618)
|
224,731
|
Net cash used in operating activities |
(106,547)
|
(95,372)
|
Cash flows from financing activities: |
|
|
Advance from a director |
95,497
|
14,497
|
Repayment of promissory notes, related parties |
0
|
(49,753)
|
Proceeds from promissory notes, related parties |
0
|
57,407
|
Net cash provided by financing activities |
95,497
|
22,151
|
Foreign currency translation adjustment |
(569)
|
(2,224)
|
Net change in cash and cash equivalents |
(11,619)
|
(75,445)
|
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD |
13,488
|
111,396
|
CASH AND CASH EQUIVALENTS, END OF PERIOD |
1,869
|
35,951
|
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION: |
|
|
Cash paid for income taxes |
0
|
0
|
Cash paid for interest |
$ 0
|
$ 0
|
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v3.24.0.1
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT - USD ($)
|
Series A Preferred Stocks [Member] |
Series B Preferred Stocks [Member] |
Common Stock [Member] |
AOCI Attributable to Parent [Member] |
Retained Earnings [Member] |
Total |
Beginning balance, value at Mar. 31, 2022 |
$ 6,240
|
$ 100
|
$ 831,310
|
$ 64
|
$ (1,271,932)
|
$ (434,218)
|
Beginning balance, shares at Mar. 31, 2022 |
3,120,001
|
100,000
|
831,310,013
|
|
|
|
Foreign currency translation adjustment |
|
|
|
(58)
|
|
(58)
|
Net loss for the period |
|
|
|
|
(264,983)
|
(264,983)
|
Ending balance, value at Jun. 30, 2022 |
$ 6,240
|
$ 100
|
$ 831,310
|
6
|
(1,536,915)
|
(699,259)
|
Ending balance, shares at Jun. 30, 2022 |
3,120,001
|
100,000
|
831,310,013
|
|
|
|
Beginning balance, value at Mar. 31, 2022 |
$ 6,240
|
$ 100
|
$ 831,310
|
64
|
(1,271,932)
|
(434,218)
|
Beginning balance, shares at Mar. 31, 2022 |
3,120,001
|
100,000
|
831,310,013
|
|
|
|
Net loss for the period |
|
|
|
|
|
(330,059)
|
Ending balance, value at Dec. 31, 2022 |
$ 6,240
|
$ 100
|
$ 831,310
|
(2,567)
|
(1,601,991)
|
(766,908)
|
Ending balance, shares at Dec. 31, 2022 |
3,120,001
|
100,000
|
831,310,013
|
|
|
|
Beginning balance, value at Jun. 30, 2022 |
$ 6,240
|
$ 100
|
$ 831,310
|
6
|
(1,536,915)
|
(699,259)
|
Beginning balance, shares at Jun. 30, 2022 |
3,120,001
|
100,000
|
831,310,013
|
|
|
|
Foreign currency translation adjustment |
|
|
|
(1,712)
|
|
(1,712)
|
Net loss for the period |
|
|
|
|
(8,043)
|
(8,043)
|
Ending balance, value at Sep. 30, 2022 |
$ 6,240
|
$ 100
|
$ 831,310
|
(1,706)
|
(1,544,958)
|
(709,014)
|
Ending balance, shares at Sep. 30, 2022 |
3,120,001
|
100,000
|
831,310,013
|
|
|
|
Foreign currency translation adjustment |
|
|
|
(861)
|
|
(861)
|
Net loss for the period |
|
|
|
|
(57,033)
|
(57,033)
|
Ending balance, value at Dec. 31, 2022 |
$ 6,240
|
$ 100
|
$ 831,310
|
(2,567)
|
(1,601,991)
|
(766,908)
|
Ending balance, shares at Dec. 31, 2022 |
3,120,001
|
100,000
|
831,310,013
|
|
|
|
Beginning balance, value at Mar. 31, 2023 |
$ 6,240
|
$ 100
|
$ 831,310
|
(1,701)
|
(1,657,809)
|
(821,860)
|
Beginning balance, shares at Mar. 31, 2023 |
3,120,001
|
100,000
|
831,310,013
|
|
|
|
Foreign currency translation adjustment |
|
|
|
(269)
|
|
(269)
|
Net loss for the period |
|
|
|
|
(24,102)
|
(24,102)
|
Ending balance, value at Jun. 30, 2023 |
$ 6,240
|
$ 100
|
$ 831,310
|
(1,970)
|
(1,681,911)
|
(846,231)
|
Ending balance, shares at Jun. 30, 2023 |
3,120,001
|
100,000
|
831,310,013
|
|
|
|
Beginning balance, value at Mar. 31, 2023 |
$ 6,240
|
$ 100
|
$ 831,310
|
(1,701)
|
(1,657,809)
|
(821,860)
|
Beginning balance, shares at Mar. 31, 2023 |
3,120,001
|
100,000
|
831,310,013
|
|
|
|
Net loss for the period |
|
|
|
|
|
(54,235)
|
Ending balance, value at Dec. 31, 2023 |
$ 6,240
|
$ 100
|
$ 831,310
|
(2,673)
|
(1,712,044)
|
(877,067)
|
Ending balance, shares at Dec. 31, 2023 |
3,120,001
|
100,000
|
831,310,013
|
|
|
|
Beginning balance, value at Jun. 30, 2023 |
$ 6,240
|
$ 100
|
$ 831,310
|
(1,970)
|
(1,681,911)
|
(846,231)
|
Beginning balance, shares at Jun. 30, 2023 |
3,120,001
|
100,000
|
831,310,013
|
|
|
|
Foreign currency translation adjustment |
|
|
|
(116)
|
|
(116)
|
Net loss for the period |
|
|
|
|
(18,684)
|
(18,684)
|
Ending balance, value at Sep. 30, 2023 |
$ 6,240
|
$ 100
|
$ 831,310
|
(2,086)
|
(1,700,595)
|
(865,031)
|
Ending balance, shares at Sep. 30, 2023 |
3,120,001
|
100,000
|
831,310,013
|
|
|
|
Foreign currency translation adjustment |
|
|
|
(587)
|
|
(587)
|
Net loss for the period |
|
|
|
|
(11,449)
|
(11,449)
|
Ending balance, value at Dec. 31, 2023 |
$ 6,240
|
$ 100
|
$ 831,310
|
$ (2,673)
|
$ (1,712,044)
|
$ (877,067)
|
Ending balance, shares at Dec. 31, 2023 |
3,120,001
|
100,000
|
831,310,013
|
|
|
|
X |
- DefinitionThe portion of profit or loss for the period, net of income taxes, which is attributable to the parent.
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v3.24.0.1
BASIS OF PRESENTATION
|
9 Months Ended |
Dec. 31, 2023 |
Accounting Policies [Abstract] |
|
BASIS OF PRESENTATION |
NOTE-1 BASIS OF
PRESENTATION
These accompanying unaudited condensed consolidated
financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US
GAAP”) for interim financial information pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”).
Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the
opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary to make the financial statements
not misleading have been included. Operating results for the period ended December 31, 2023 are not necessarily indicative of the results
that may be expected for the fiscal year ending March 31, 2024. The information included in this Quarterly Report on Form 10-Q should
be read in conjunction with Management’s Discussion and Analysis, and the financial statements and notes thereto included in the
Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 2023, filed with the SEC on June 29, 2023.
|
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- DefinitionThe entire disclosure for the business description and basis of presentation concepts. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).
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v3.24.0.1
ORGANIZATION AND BUSINESS BACKGROUND
|
9 Months Ended |
Dec. 31, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
ORGANIZATION AND BUSINESS BACKGROUND |
NOTE-2 ORGANIZATION
AND BUSINESS BACKGROUND
DH Enchantment, Inc. (the “Company”
or “ENMI”) was incorporated in the State of Nevada on July 9, 2004 under the name Amerivestors, Inc. On March 3, 2009, the
Company changed its name to Gust Engineering & Speed Productions, Inc. and on February 1, 2011, the Company changed its name to Energy
Management International, Inc. Thereafter, on August 11, 2021, the Company further changed its company name to DH Enchantment, Inc., its
current name.
Currently, the Company through its subsidiaries,
is mainly engaged in the sale and distribution of COVID-19 rapid antigen tester sets.
Description of subsidiaries
Schedule of description of subsidiaries |
|
|
|
|
|
|
|
|
Name |
|
Place of incorporation
and kind of
legal entity |
|
Principal activities
and place of operation |
|
Particulars of registered/ paid up share capital |
|
Effective interest
held |
|
|
|
|
|
|
|
|
|
DH Investment Group Limited |
|
British Virgin Islands |
|
Investment holding |
|
100 ordinary shares at par value of US$1 |
|
100% |
|
|
|
|
|
|
|
|
|
Ho Shun Yi Limited |
|
Hong Kong |
|
Sale and distribution of COVID-19 rapid antigen tester set |
|
10,000 ordinary shares for HK$10,000 |
|
100% |
The Company and its subsidiaries are hereinafter
referred to as (the “Company”).
|
X |
- DefinitionThe entire disclosure for the nature of an entity's business, major products or services, principal markets including location, and the relative importance of its operations in each business and the basis for the determination, including but not limited to, assets, revenues, or earnings. For an entity that has not commenced principal operations, disclosures about the risks and uncertainties related to the activities in which the entity is currently engaged and an understanding of what those activities are being directed toward.
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v3.24.0.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
|
9 Months Ended |
Dec. 31, 2023 |
Accounting Policies [Abstract] |
|
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
NOTE-3 SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES
The accompanying unaudited condensed consolidated financial statements
reflect the application of certain significant accounting policies as described in this note and elsewhere in the accompanying condensed
consolidated financial statements and notes.
These accompanying unaudited condensed consolidated
financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US
GAAP”).
|
· |
Use of estimates and assumptions |
In preparing these unaudited condensed consolidated
financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance
sheet and revenues and expenses during the periods reported. Actual results may differ from these estimates.
The unaudited condensed consolidated financial
statements include the accounts of ENMI and its subsidiaries. All significant inter-company balances and transactions within the Company
have been eliminated upon consolidation.
|
· |
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.
ASC 606, Revenue from Contracts with Customers
(“ASC 606”), establishes principles for reporting information about the nature, amount, timing and uncertainty of revenue
and cash flows arising from the entity’s contracts to provide goods or services to customers.
The Company applies the following five steps in
order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements:
· |
identify the contract with a customer; |
· |
identify the performance obligations in the contract; |
· |
determine the transaction price; |
· |
allocate the transaction price to performance obligations in the contract; and |
· |
recognize revenue as the performance obligation is satisfied. |
The Company also follows the guidance provided
in ASC 606, Revenue from Contracts with Customers, for determining whether the Company is the principal or an agent in arrangements
with customers that involve another party that contributes to the provision of goods to a customer. In these instances, the Company determines
whether it has promised to provide the goods itself (as principal) or to arrange for the specified goods to be provided by another party
(as an agent). This determination is a matter of judgment that depends on the facts and circumstances of each arrangement.
The Company derives its revenue from the sale
of the rapid tester kits and from commissions earned in its role as an agent.
Where the Company acts as a principal, it sells
its products directly to healthcare providers, retailers and individual consumers through its retail channels. The Company considers customer
order confirmations to be a contract with the customer. Customer confirmations are executed at the time an order is placed. Revenue is
recognized when control of the product is transferred to the customer (i.e., when the Company’s performance obligation is satisfied),
which typically occurs at shipment date. As a result, the Company has a present and unconditional right to payment and record the amount
due from the customer in accounts receivable. For each contract, the Company considers the promise to transfer products to be the only
identified performance obligation. In determining the transaction price, the Company evaluates whether the price is subject to refund
or adjustment to determine the net consideration to which the Company expects to be entitled.
Where the Company acts as an agent, the Company
recognizes revenue on a net basis as the Company is not responsible for the fulfillment, nor controls the delivery of the promised goods,
and has no discretion in establishing prices, and therefore is an agent in the arrangement. For each contract the Company considers the
promise to facilitate the arrangement between the parties as the identified performance obligation. The transaction price is determined
to be the contracted price to which the Company is entitled to upon completion of its performance obligation.
The Company’s revenues for the nine months
ended December 31, 2023 and 2022 are recognized at a point in time, for both its roles as principal and as agent.
Cost of revenue consists primarily of the cost
of goods sold, which are directly attributable to the sales of products.
The Company adopted the ASC 740 Income tax
provisions of paragraph 740-10-25-13, which addresses the determination of whether tax benefits claimed or expected to be claimed on a
tax return should be recorded in the condensed consolidated financial statements. Under paragraph 740-10-25-13, the Company may recognize
the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination
by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the condensed consolidated financial
statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood
of being realized upon ultimate settlement. Paragraph 740-10-25-13 also provides guidance on de-recognition, classification, interest
and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments
to its liabilities for unrecognized income tax benefits according to the provisions of paragraph 740-10-25-13.
The estimated future tax effects of temporary
differences between the tax basis of assets and liabilities are reported in the accompanying balance sheets, as well as tax credit carry-backs
and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its balance sheets and provides
valuation allowances as management deems necessary.
|
· |
Uncertain tax positions |
The Company did not take any uncertain tax positions
and had no adjustments to its income tax liabilities or benefits pursuant to the ASC 740 provisions of Section 740-10-25 for the nine
months ended December 31, 2023 and 2022.
|
· |
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 condensed consolidated
statement of operations.
The reporting currency of the Company is United
States Dollar ("US$") and the accompanying condensed consolidated financial statements have been expressed in US$. In addition,
the Company is operating in Hong Kong via its subsidiary, and maintains its books and records in its local currency, Hong Kong Dollars
(“HKD”), which is its functional currency, being the primary currency of the economic environment in which its operations
are conducted. In general, for consolidation purposes, assets and liabilities of its subsidiary whose functional currency is not US$ are
translated into US$, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange
rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses
resulting from translation of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive
income within the statements of changes in stockholder’s equity.
Translation of amounts from HKD into US$ has been
made at the following exchange rates for the nine months ended December 31, 2023 and 2022:
Schedule of translation exchange rates | |
| | |
| |
| |
December 31, 2023 | | |
December 31, 2022 | |
Period-end HKD:US$ exchange rate | |
| 0.1280 | | |
| 0.1282 | |
Average HKD:US$ exchange rate | |
| 0.1278 | | |
| 0.1276 | |
ASC Topic 220, “Comprehensive Income”,
establishes standards for reporting and display of comprehensive income, its components and accumulated balances. Comprehensive income
as defined includes all changes in equity during a period from non-owner sources. Accumulated other comprehensive income, as presented
in the accompanying condensed consolidated statements of changes in stockholders’ equity, consists of changes in unrealized gains
and losses on foreign currency translation. This comprehensive income is not included in the computation of income tax expense or benefit.
The Company calculates net loss per share in accordance
with ASC 260, Earnings per Share. Basic income per share is computed by dividing the net income by the weighted-average number
of common shares outstanding during the period. Diluted income per share is computed similar to basic income per share except that the
denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock
equivalents had been issued and if the additional common shares were dilutive.
The Company follows the ASC 850-10, “Related
Party” for the identification of related parties and disclosure of related party transactions.
Pursuant to section 850-10-20 the related parties
include a) affiliates of the Company; b) entities for which investments in their equity securities would be required, absent the election
of the fair value option under the Fair Value Option Subsection of section 825–10–15, to be accounted for by the equity method
by the investing entity; c) trusts for the benefit of employees, such as pension and Income-sharing trusts that are managed by or under
the trusteeship of management; d) principal owners of the Company; e) management of the Company; f) 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; and g) other parties that can significantly
influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting
parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully
pursuing its own separate interests.
The unaudited condensed consolidated financial
statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances,
and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation
of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a) the nature
of the relationship(s) involved; b) a description of the transactions, including transactions to which no amounts or nominal amounts were
ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding
of the effects of the transactions on the financial statements; c) the dollar amounts of transactions for each of the periods for
which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding
period; and d) amount due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent,
the terms and manner of settlement.
|
· |
Commitments and contingencies |
The Company follows the ASC 450-20, Commitments
to report accounting for contingencies. Certain conditions may exist as of the date the financial statements are issued, which may result
in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses
such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related
to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates
the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or
expected to be sought therein.
If the assessment of a contingency indicates that
it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would
be accrued in the Company’s condensed consolidated financial statements. If the assessment indicates that a potentially material
loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent
liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.
Loss contingencies considered remote are generally
not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon
information available at this time that these matters will have a material adverse effect on the Company’s financial position, results
of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s
business, financial position, and results of operations or cash flows.
|
· |
Fair value of financial instruments |
The Company follows paragraph 825-10-50-10 of
the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and has adopted paragraph 820-10-35-37
of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments.
Paragraph 820-10-35-37 of the FASB Accounting Standards Codification establishes a framework for measuring fair value in generally accepted
accounting principles (GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair
value measurements and related disclosures, paragraph 820-10-35-37 of the FASB Accounting Standards Codification establishes a fair value
hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value
hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest
priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by paragraph 820-10-35-37 of the FASB Accounting
Standards Codification are described below:
Level 1 |
|
Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. |
|
|
|
Level 2 |
|
Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. |
|
|
|
Level 3 |
|
Pricing inputs that are generally observable inputs and not corroborated by market data. |
Financial assets are considered Level 3 when their
fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant
model assumption or input is unobservable.
The fair value hierarchy gives the highest priority
to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If
the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is
based on the lowest level input that is significant to the fair value measurement of the instrument.
The carrying amounts of the Company’s financial
assets and liabilities, such as cash and cash equivalents, approximate their fair values because of the short maturity of these instruments.
|
· |
Recent accounting pronouncements |
In June 2016, the Financial Accounting Standards
Board (“FASB”) issued new accounting guidance ASU 2016-13 for recognition of credit losses on financial instruments, which
is effective January 1, 2020, with early adoption permitted on January 1, 2019. The guidance introduces a new credit reserving model known
as the Current Expected Credit Loss (“CECL”) model, which is based on expected losses, and differs significantly from the
incurred loss approach used today. The CECL model requires measurement of expected credit losses not only based on historical experience
and current conditions, but also by including reasonable and supportable forecasts incorporating forward-looking information and will
likely result in earlier recognition of credit reserves. In November 2019, the FASB issued ASU No. 2019-10, which is to update the effective
date of ASU No. 2016-13 for private companies, not-for-profit organizations and certain smaller reporting companies applying for credit
losses standard. The new effective date for these preparers is for fiscal years beginning after December 15, 2022, including interim periods
within those fiscal years. The Company has adopted this update on April 1, 2023, and the adoption does not have material impact on Company’s
consolidated financial statements and related disclosures.
CECL adoption will have broad impact on the financial
statements of financial services firms, which will affect key profitability and solvency measures. Some of the more notable expected changes
include:
– |
Higher allowance on financial guarantee reserve and finance lease receivable levels and related deferred tax assets. While different asset types will be impacted differently, the expectation is that reserve levels will generally increase across the board for all financial firms. |
|
|
– |
Increased reserve levels may lead to a reduction in capital levels. |
|
|
– |
As a result of higher reserving levels, the expectation is that CECL will reduce cyclicality in financial firms’ results, as higher reserving in “good times” will mean that less dramatic reserve increases will be loan related income (which will continue to be recognized on a periodic basis based on the effective interest method) and the related credit losses (which will be recognized up front at origination). This will make periods of loan expansion seem less profitable due to the immediate recognition of expected credit losses. Periods of stable or declining loan levels will look comparatively profitable as the income trickles in for loans, where losses had been previously recognized. |
In March 2023, the FASB issued new accounting
guidance, ASU 2023-01, for leasehold improvements associated with common control leases, which is effective for fiscal years beginning
after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted for both interim and annual
financial statements that have not yet been made available for issuance. The new guidance introduced two issues: terms and conditions
to be considered with leases between related parties under common control and accounting for leasehold improvements. The goals for the
new issues are to reduce the cost associated with implementing and applying Topic 842 and to promote diversity in practice by entities
within the scope when applying lease accounting requirements.
The Company has reviewed all recently issued,
but not yet effective, accounting pronouncements and believe the future adoption of any such pronouncements may not be expected to cause
a material impact on its financial condition or the results of its operations.
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v3.24.0.1
GOING CONCERN UNCERTAINTIES
|
9 Months Ended |
Dec. 31, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
GOING CONCERN UNCERTAINTIES |
NOTE-4 GOING
CONCERN UNCERTAINTIES
The accompanying unaudited condensed consolidated
financial statements have been prepared using going concern basis of accounting, which contemplates the realization of assets and the
satisfaction of liabilities in the normal course of business.
For the nine months ended December 31, 2023, the
Company incurred a net loss of $54,235 and suffered from a working capital deficit of $877,067 as of December 31, 2023. The Company has
not yet established an ongoing source of revenue sufficient to cover its operating costs and allow it to continue as a going concern.
The continuation of the Company as a going concern is dependent upon improving our profitability and the continued financial support from
its stockholders. Management believes the existing stockholders will provide the additional cash to meet with the Company’s obligations
as they become due. However, there is no assurance that the Company will be successful in securing sufficient funds to sustain the operations.
These raise substantial doubt about the Company’s
ability to continue as a going concern. These unaudited condensed consolidated financial statements do not include any adjustments to
reflect the possible future effects on the recoverability and classification of assets and liabilities that may result in the Company
not being able to continue as a going concern.
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v3.24.0.1
AMOUNT DUE TO A DIRECTOR
|
9 Months Ended |
Dec. 31, 2023 |
Amount Due To Director |
|
AMOUNT DUE TO A DIRECTOR |
NOTE-5 AMOUNT
DUE TO A DIRECTOR
As of December 31, 2023, the amount due to a director
represented temporary advances made by the Company’s director, Ms LO Kin Yi Sally, which was unsecured, interest-free and repayable
on demand.
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v3.24.0.1
NOTE PAYABLE, RELATED PARTY
|
9 Months Ended |
Dec. 31, 2023 |
Note Payable Related Party |
|
NOTE PAYABLE, RELATED PARTY |
NOTE-6 NOTE
PAYABLE, RELATED PARTY
In August 2021, the Company entered into a loan
agreement (the “Agreement”) with Daily Success Development Limited, the Company’s shareholder. Pursuant to the Agreement,
the shareholder loaned the Company a principal amount of $133,557, which bears interest at an annual rate of 5% and is repayable on demand.
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v3.24.0.1
PROMISSORY NOTES, DIRECTOR
|
9 Months Ended |
Dec. 31, 2023 |
Debt Disclosure [Abstract] |
|
PROMISSORY NOTES, DIRECTOR |
NOTE-7 PROMISSORY
NOTES, DIRECTOR
The Company had promissory notes (the
“Notes”) with Miss Sally Kin Yi LO, the Company’s director. Pursuant to the Notes, the noteholder loaned the
Company an aggregate principal amount of $84,480
(equivalent to HK$660,000), which bears interest at an annual rate of 5%
and becomes payable upon maturity on May 4, 2024 and extended date of August 23, 2024 for the amounts of $26,880
and $57,600,
respectively.
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v3.24.0.1
STOCKHOLDERS’ DEFICIT
|
9 Months Ended |
Dec. 31, 2023 |
Equity [Abstract] |
|
STOCKHOLDERS’ DEFICIT |
NOTE-8 STOCKHOLDERS’
DEFICIT
Authorized shares
As of December 31, 2023 and March 31, 2023, the
Company’s authorized shares were 4,400,000,000 shares of common stock, with a par value of $0.001, and 50,000,000 shares of convertible
preferred stock, issuable in one or more series as may be determined by the Board.
A total of 35,000,000 shares of convertible preferred
stock remain undesignated as of December 31, 2023 and March 31, 2023.
Series A Preferred Stock
The Company has designated 5,000,000 shares of
Series A Preferred Stock, with a par value of $0.002. Holders of Series A Preferred Stock shall not be entitled to: (i) receive dividends
or other distributions; (ii) vote on all matters submitted to a vote of the shareholders of the Company; (iii) convert into shares of
common stock of the Company.
Series B Preferred Stock
The Company has designated 10,000,000 shares of
Series B Preferred Stock, with a par value of $0.001. Holders of Series B Preferred Stock are: (i) entitled to receive dividends or other
distributions on an “as converted” basis; (ii) entitled to vote on an “as converted” basis on all matters submitted
to the Common Stock holders; (iii) entitled to convert each one (1) share of Series B Preferred Stock into one hundred (100) shares of
Common Stock at the election of the Series B Holder; (iv) entitled to receive out of the assets of the Company, a liquidation distribution
of an amount equal to the amount each series B Holder would be entitled to receive had the shares been converted to common stock, subject
to the rights of other stockholders.
Issued and outstanding shares
As of December 31, 2023 and March 31, 2023, the
Company had 3,120,001 shares of Series A preferred stock issued and outstanding, with a par value of $0.002.
As of December 31, 2023 and March 31, 2023, the
Company had 100,000 shares of Series B preferred stock issued and outstanding, with a par value of $0.001.
As of December 31, 2023 and March 31 2023, the
Company had 831,310,013 shares of common stock issued and outstanding, with a par value of $0.001.
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v3.24.0.1
NET LOSS PER SHARE
|
9 Months Ended |
Dec. 31, 2023 |
Earnings Per Share [Abstract] |
|
NET LOSS PER SHARE |
NOTE-9 NET
LOSS PER SHARE
Basic net loss per share is computed using the
weighted average number of common shares outstanding during the year. The following table sets forth the computation of basic and diluted
net loss per share for the nine months ended December 31, 2023 and 2022:
Schedule of computation of net loss per share | |
| | | |
| | |
| |
Nine months ended December 31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Net loss attributable to common shareholders | |
$ | (54,235 | ) | |
$ | (330,059 | ) |
| |
| | | |
| | |
Weighted average common shares outstanding | |
| | | |
| | |
–Basic | |
| 831,310,013 | | |
| 831,310,013 | |
–Diluted | |
| 831,310,013 | | |
| 831,310,013 | |
| |
| | | |
| | |
Net loss per share | |
| | | |
| | |
–Basic | |
$ | (0.00 | ) | |
$ | (0.00 | ) |
–Diluted | |
$ | (0.00 | ) | |
$ | (0.00 | ) |
# less than $0.001
For the nine months ended December 31, 2023 and
2022, diluted weighted-average common shares outstanding is equal to basic weighted-average common shares, due to the Company’s
net loss position. Hence, no common stock equivalents were included in the computation of diluted net loss per share since such inclusion
would have been antidilutive.
|
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v3.24.0.1
INCOME TAX
|
9 Months Ended |
Dec. 31, 2023 |
Income Tax Disclosure [Abstract] |
|
INCOME TAX |
NOTE-10 INCOME
TAX
The provision for income taxes consisted of the
following:
Schedule of provision for income taxes | |
| | | |
| | |
| |
| Nine months ended December 31, | |
| |
| 2023 | | |
| 2022 | |
| |
| | | |
| | |
Current tax | |
$ | – | | |
$ | – | |
Deferred tax | |
| – | | |
| – | |
| |
| | | |
| | |
Income tax expense | |
$ | – | | |
$ | – | |
The effective tax rate in the periods presented
is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rate. The Company mainly
operates in Hong Kong and is subject to taxes in the jurisdictions in which the Company operates, as follows:
United States of America
ENMI is registered in the State of Nevada and
is subject to the tax laws of United States of America. The U.S. corporate tax rate is 21%. The Company’s policy is to recognize
accrued interest and penalties related to unrecognized tax benefits in its income tax provision. The Company has not accrued for interest
or penalties as they were not material to its results of operations for the periods presented.
As of December 31, 2023, the Company has U.S.
federal operating loss carryforwards of $711,632 and deferred tax assets of $149,443, for which a full valuation allowance has been provided.
For the nine months ended December 31, 2023 and
2022, there was no operating income, respectively.
BVI
DHIG is considered to be an exempted British Virgin
Islands Company and is presently not subject to income taxes or income tax filing requirements in the British Virgin Islands or the United
States.
The Company’s tax provision is zero for
the nine months ended December 31, 2023 and 2022.
Hong Kong
HSYL operating in Hong Kong is subject to the
Hong Kong Profits Tax at the two-tiered profits tax rates from 8.25% to 16.5% on the estimated assessable profits arising in Hong Kong
during the current year, after deducting a tax concession for the tax year. The reconciliation of income tax rate to the effective income
tax rate for the nine months ended December 31, 2023 and 2022 is as follows:
Schedule of reconciliation of income tax rate | |
| | | |
| | |
| |
Nine months ended December 31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Loss before income taxes | |
$ | (14,390 | ) | |
$ | (32,138 | ) |
Statutory income tax rate | |
| 16.5% | | |
| 16.5% | |
Income tax expense at statutory rate | |
| (2,374 | ) | |
| (5,303 | ) |
Tax effect of non-deductible items | |
| 530 | | |
| 514 | |
Valuation allowance | |
| 1,844 | | |
| 4,789 | |
Income tax expense | |
$ | – | | |
$ | – | |
As of December 31, 2023, the operations in Hong
Kong incurred $150,520 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating
loss carryforwards have no expiry under Hong Kong tax regime. The Company has provided for a full valuation allowance against the deferred
tax assets of $24,836 on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more
likely than not that these assets will not be realized in the future.
The following table sets forth the significant
components of the deferred tax assets of the Company as of December 31, 2023 and March 31, 2023:
Schedule of deferred tax assets | |
| | | |
| | |
| |
December 31, 2023 | | |
March 31, 2023 | |
| |
| | |
| |
Deferred tax assets: | |
| | | |
| | |
Net operating loss carryforwards, from | |
| | | |
| | |
United States tax regime | |
$ | 149,443 | | |
$ | 141,855 | |
Hong Kong tax regime | |
| 24,836 | | |
| 22,991 | |
| |
| 174,279 | | |
| 164,846 | |
Less: valuation allowance | |
| (174,279 | ) | |
| (164,846 | ) |
Deferred tax assets, net | |
$ | – | | |
$ | – | |
|
X |
- DefinitionThe entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.
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v3.24.0.1
RELATED PARTY TRANSACTIONS
|
9 Months Ended |
Dec. 31, 2023 |
Related Party Transactions [Abstract] |
|
RELATED PARTY TRANSACTIONS |
NOTE-11 RELATED
PARTY TRANSACTIONS
During the nine months ended December 31, 2023,
the Company accrued interest expense of $5,011 in connection with note payable of $133,557 from its shareholder, which bears interest
at a rate of 5% per annum and is repayable on demand.
During the nine months ended December 31, 2023,
the Company accrued interest expense of $1,011 in connection with promissory notes of $26,880 from its director, Sally Kin Yi LO, which
bears interest at a rate of 5% per annum and becomes payable at maturity on May 4, 2024.
During the nine months ended December 31, 2023,
the Company accrued interest expense of $2,166 in connection with promissory notes of $57,600 from its director, Sally Kin Yi LO, which
bears interest at a rate of 5% per annum and becomes payable at maturity on extended date of August 23, 2024.
During the nine months ended December 31, 2023
and 2022, the Company has been provided with free office space by its shareholder. The management determined that such cost is nominal
and did not recognize the rent expense in its unaudited consolidated financial statements.
Apart from the transactions and balances detailed
elsewhere in these accompanying unaudited consolidated financial statements, the Company has no other significant or material related
party transactions during the period presented.
|
X |
- DefinitionThe entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.
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v3.24.0.1
CONCENTRATIONS OF RISK
|
9 Months Ended |
Dec. 31, 2023 |
Risks and Uncertainties [Abstract] |
|
CONCENTRATIONS OF RISK |
NOTE-12 CONCENTRATIONS
OF RISK
The Company is exposed to the following concentrations of risk:
(a) Major
customers
For the three months ended December 31, 2023,
no customer contributed in excess of 10% of the Company’s revenues.
For the three months ended December 31, 2022,
three individual customers contributed in excess of 10% of the Company’s revenues and its outstanding receivable balances as at
period-end dates, are presented as follows:
Schedule of concentration risks | |
| | | |
| | | |
| | |
| |
Three months ended December 31, 2022 | | |
December 31, 2022 | |
Customers | |
Revenues | | |
Percentage of revenues | | |
Accounts receivable | |
| |
| | |
| | |
| |
Customer E | |
$ | 2,233 | | |
| 31% | | |
$ | – | |
Customer C | |
| 1,965 | | |
| 27% | | |
| – | |
Customer F | |
| 1,058 | | |
| 14% | | |
| – | |
| |
| | | |
| | | |
| | |
Total: | |
$ | 5,256 | | |
| 72% | | |
$ | – | |
For the nine months ended December 31, 2023,
four customers contributed in excess of 10% of the Company’s revenues and its outstanding receivable balances as at period-end
dates, are presented as follows:
| |
Nine months ended December 31, 2023 | | |
December 31, 2023 | |
Customers | |
Revenues | | |
Percentage of revenues | | |
Accounts receivable | |
| |
| | |
| | |
| |
Customer A | |
$ | 188 | | |
| 27% | | |
| – | |
Customer B | |
| 141 | | |
| 21% | | |
| – | |
Customer C | |
| 128 | | |
| 19% | | |
| – | |
Customer D | |
| 102 | | |
| 15% | | |
| – | |
| |
| | | |
| | | |
| | |
Total: | |
$ | 559 | | |
$ | 82% | | |
$ | – | |
For the nine months ended December 31, 2022,
four individual customers contributed in excess of 10% of the Company’s revenues and its outstanding receivable balances as at
period-end dates, are presented as follows:
| |
Nine months ended December 31, 2022 | | |
December 31, 2022 | |
Customers | |
Revenues | | |
Percentage of revenues | | |
Accounts receivable | |
| |
| | |
| | |
| |
Customer C | |
$ | 2,494 | | |
| 18% | | |
$ | – | |
Customer G | |
| 2,233 | | |
| 16% | | |
| – | |
Customer E | |
| 2,233 | | |
| 16% | | |
| – | |
Customer G | |
| 2,126 | | |
| 15% | | |
| – | |
| |
| | | |
| | | |
| | |
Total: | |
$ | 9,086 | | |
| 65% | | |
$ | – | |
All of the Company’s customers are located
in Hong Kong.
For the three months ended December 31, 2023,
no single vendor represented more than 10% of the Company’s purchase cost.
For the three months ended December 31, 2022,
one vendor represented more than 10% of the Company’s operating cost. This vendor accounted for 100% of the Company’s operating
cost amounting to $6,114 with no accounts payable at December 31, 2022.
For the nine months ended December 31, 2023, no
single vendor represented more than 10% of the Company’s purchase cost.
For the nine months ended December 31, 2022, one
vendor represented more than 10% of the Company’s purchase cost and its outstanding payable balance as at period-end-date, is presented
as follows.
Schedule of concentration risks | |
| | | |
| | | |
| | |
| |
Nine months ended December 31, 2022 | | |
December 31, 2022 | |
Vendors | |
Purchase cost | | |
Percentage of purchase cost | | |
Accounts payable | |
| |
| | |
| | |
| |
Vendor A | |
$ | 7,743 | | |
| 93% | | |
$ | – | |
Total: | |
$ | 7,743 | | |
| 93% | | |
$ | – | |
All of the Company’s vendors are located
in Hong Kong.
(c) |
Economic and political risk |
The Company’s major operations are conducted
in Hong Kong. Accordingly, the political, economic, and legal environments in Hong Kong, as well as the general state of Hong Kong’s
economy may influence the Company’s business, financial condition, and results of operations. The Company may also be exposed to
the broader global economic conditions.
The present global economic climate with rising
global tensions, rising costs and fuel shortage which potentially could escalate and result in global inflation may also impact the Company’s
business, financial condition, and results of operations.
The Company cannot guarantee that the current
exchange rate will remain steady; therefore there is a possibility that the Company could post the same amount of profit for two comparable
periods and because of the fluctuating exchange rate actually post higher or lower profit depending on exchange rate of HKD converted
to US$ on that date. The exchange rate could fluctuate depending on changes in political and economic environments without notice.
Liquidity risk is the risk that the Company will
not be able to meet its financial obligations as they become due. The Company’s policy is to ensure that it has sufficient cash
to meet its liabilities when they become due, under both normal and stressed conditions, without incurring unacceptable losses or risking
damage to the Company’s reputation. A key risk in managing liquidity is the degree of uncertainty in the cash flow projections.
This is presently managed through shareholder financial support. If future cash flows are fairly uncertain, the liquidity risk increases,
and if financial support is withdrawn, the company will not be able to settle liabilities as they fall due.
|
X |
- DefinitionThe entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.
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v3.24.0.1
SUBSEQUENT EVENTS
|
9 Months Ended |
Dec. 31, 2023 |
Subsequent Events [Abstract] |
|
SUBSEQUENT EVENTS |
NOTE-14 SUBSEQUENT
EVENTS
In accordance with ASC Topic 855, “Subsequent
Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date
but before condensed consolidated financial statements are issued, the Company has evaluated all events or transactions that occurred
after December 31, 2023, up through the date the Company issued the unaudited condensed consolidated financial statements.
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- DefinitionThe entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.
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v3.24.0.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
|
9 Months Ended |
Dec. 31, 2023 |
Accounting Policies [Abstract] |
|
Basis of presentation |
These accompanying unaudited condensed consolidated
financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US
GAAP”).
|
Use of estimates and assumptions |
|
· |
Use of estimates and assumptions |
In preparing these unaudited condensed consolidated
financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance
sheet and revenues and expenses during the periods reported. Actual results may differ from these estimates.
|
Basis of consolidation |
The unaudited condensed consolidated financial
statements include the accounts of ENMI and its subsidiaries. All significant inter-company balances and transactions within the Company
have been eliminated upon consolidation.
|
Cash and cash equivalents |
|
· |
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.
|
Revenue recognition |
ASC 606, Revenue from Contracts with Customers
(“ASC 606”), establishes principles for reporting information about the nature, amount, timing and uncertainty of revenue
and cash flows arising from the entity’s contracts to provide goods or services to customers.
The Company applies the following five steps in
order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements:
· |
identify the contract with a customer; |
· |
identify the performance obligations in the contract; |
· |
determine the transaction price; |
· |
allocate the transaction price to performance obligations in the contract; and |
· |
recognize revenue as the performance obligation is satisfied. |
The Company also follows the guidance provided
in ASC 606, Revenue from Contracts with Customers, for determining whether the Company is the principal or an agent in arrangements
with customers that involve another party that contributes to the provision of goods to a customer. In these instances, the Company determines
whether it has promised to provide the goods itself (as principal) or to arrange for the specified goods to be provided by another party
(as an agent). This determination is a matter of judgment that depends on the facts and circumstances of each arrangement.
The Company derives its revenue from the sale
of the rapid tester kits and from commissions earned in its role as an agent.
Where the Company acts as a principal, it sells
its products directly to healthcare providers, retailers and individual consumers through its retail channels. The Company considers customer
order confirmations to be a contract with the customer. Customer confirmations are executed at the time an order is placed. Revenue is
recognized when control of the product is transferred to the customer (i.e., when the Company’s performance obligation is satisfied),
which typically occurs at shipment date. As a result, the Company has a present and unconditional right to payment and record the amount
due from the customer in accounts receivable. For each contract, the Company considers the promise to transfer products to be the only
identified performance obligation. In determining the transaction price, the Company evaluates whether the price is subject to refund
or adjustment to determine the net consideration to which the Company expects to be entitled.
Where the Company acts as an agent, the Company
recognizes revenue on a net basis as the Company is not responsible for the fulfillment, nor controls the delivery of the promised goods,
and has no discretion in establishing prices, and therefore is an agent in the arrangement. For each contract the Company considers the
promise to facilitate the arrangement between the parties as the identified performance obligation. The transaction price is determined
to be the contracted price to which the Company is entitled to upon completion of its performance obligation.
The Company’s revenues for the nine months
ended December 31, 2023 and 2022 are recognized at a point in time, for both its roles as principal and as agent.
|
Cost of revenue |
Cost of revenue consists primarily of the cost
of goods sold, which are directly attributable to the sales of products.
|
Income taxes |
The Company adopted the ASC 740 Income tax
provisions of paragraph 740-10-25-13, which addresses the determination of whether tax benefits claimed or expected to be claimed on a
tax return should be recorded in the condensed consolidated financial statements. Under paragraph 740-10-25-13, the Company may recognize
the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination
by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the condensed consolidated financial
statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood
of being realized upon ultimate settlement. Paragraph 740-10-25-13 also provides guidance on de-recognition, classification, interest
and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments
to its liabilities for unrecognized income tax benefits according to the provisions of paragraph 740-10-25-13.
The estimated future tax effects of temporary
differences between the tax basis of assets and liabilities are reported in the accompanying balance sheets, as well as tax credit carry-backs
and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its balance sheets and provides
valuation allowances as management deems necessary.
|
Uncertain tax positions |
|
· |
Uncertain tax positions |
The Company did not take any uncertain tax positions
and had no adjustments to its income tax liabilities or benefits pursuant to the ASC 740 provisions of Section 740-10-25 for the nine
months ended December 31, 2023 and 2022.
|
Foreign currencies translation |
|
· |
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 condensed consolidated
statement of operations.
The reporting currency of the Company is United
States Dollar ("US$") and the accompanying condensed consolidated financial statements have been expressed in US$. In addition,
the Company is operating in Hong Kong via its subsidiary, and maintains its books and records in its local currency, Hong Kong Dollars
(“HKD”), which is its functional currency, being the primary currency of the economic environment in which its operations
are conducted. In general, for consolidation purposes, assets and liabilities of its subsidiary whose functional currency is not US$ are
translated into US$, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange
rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses
resulting from translation of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive
income within the statements of changes in stockholder’s equity.
Translation of amounts from HKD into US$ has been
made at the following exchange rates for the nine months ended December 31, 2023 and 2022:
Schedule of translation exchange rates | |
| | |
| |
| |
December 31, 2023 | | |
December 31, 2022 | |
Period-end HKD:US$ exchange rate | |
| 0.1280 | | |
| 0.1282 | |
Average HKD:US$ exchange rate | |
| 0.1278 | | |
| 0.1276 | |
|
Comprehensive income |
ASC Topic 220, “Comprehensive Income”,
establishes standards for reporting and display of comprehensive income, its components and accumulated balances. Comprehensive income
as defined includes all changes in equity during a period from non-owner sources. Accumulated other comprehensive income, as presented
in the accompanying condensed consolidated statements of changes in stockholders’ equity, consists of changes in unrealized gains
and losses on foreign currency translation. This comprehensive income is not included in the computation of income tax expense or benefit.
|
Net loss per share |
The Company calculates net loss per share in accordance
with ASC 260, Earnings per Share. Basic income per share is computed by dividing the net income by the weighted-average number
of common shares outstanding during the period. Diluted income per share is computed similar to basic income per share except that the
denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock
equivalents had been issued and if the additional common shares were dilutive.
|
Related parties |
The Company follows the ASC 850-10, “Related
Party” for the identification of related parties and disclosure of related party transactions.
Pursuant to section 850-10-20 the related parties
include a) affiliates of the Company; b) entities for which investments in their equity securities would be required, absent the election
of the fair value option under the Fair Value Option Subsection of section 825–10–15, to be accounted for by the equity method
by the investing entity; c) trusts for the benefit of employees, such as pension and Income-sharing trusts that are managed by or under
the trusteeship of management; d) principal owners of the Company; e) management of the Company; f) 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; and g) other parties that can significantly
influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting
parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully
pursuing its own separate interests.
The unaudited condensed consolidated financial
statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances,
and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation
of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a) the nature
of the relationship(s) involved; b) a description of the transactions, including transactions to which no amounts or nominal amounts were
ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding
of the effects of the transactions on the financial statements; c) the dollar amounts of transactions for each of the periods for
which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding
period; and d) amount due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent,
the terms and manner of settlement.
|
Commitments and contingencies |
|
· |
Commitments and contingencies |
The Company follows the ASC 450-20, Commitments
to report accounting for contingencies. Certain conditions may exist as of the date the financial statements are issued, which may result
in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses
such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related
to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates
the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or
expected to be sought therein.
If the assessment of a contingency indicates that
it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would
be accrued in the Company’s condensed consolidated financial statements. If the assessment indicates that a potentially material
loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent
liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.
Loss contingencies considered remote are generally
not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon
information available at this time that these matters will have a material adverse effect on the Company’s financial position, results
of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s
business, financial position, and results of operations or cash flows.
|
Fair value of financial instruments |
|
· |
Fair value of financial instruments |
The Company follows paragraph 825-10-50-10 of
the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and has adopted paragraph 820-10-35-37
of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments.
Paragraph 820-10-35-37 of the FASB Accounting Standards Codification establishes a framework for measuring fair value in generally accepted
accounting principles (GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair
value measurements and related disclosures, paragraph 820-10-35-37 of the FASB Accounting Standards Codification establishes a fair value
hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value
hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest
priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by paragraph 820-10-35-37 of the FASB Accounting
Standards Codification are described below:
Level 1 |
|
Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. |
|
|
|
Level 2 |
|
Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. |
|
|
|
Level 3 |
|
Pricing inputs that are generally observable inputs and not corroborated by market data. |
Financial assets are considered Level 3 when their
fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant
model assumption or input is unobservable.
The fair value hierarchy gives the highest priority
to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If
the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is
based on the lowest level input that is significant to the fair value measurement of the instrument.
The carrying amounts of the Company’s financial
assets and liabilities, such as cash and cash equivalents, approximate their fair values because of the short maturity of these instruments.
|
Recent accounting pronouncements |
|
· |
Recent accounting pronouncements |
In June 2016, the Financial Accounting Standards
Board (“FASB”) issued new accounting guidance ASU 2016-13 for recognition of credit losses on financial instruments, which
is effective January 1, 2020, with early adoption permitted on January 1, 2019. The guidance introduces a new credit reserving model known
as the Current Expected Credit Loss (“CECL”) model, which is based on expected losses, and differs significantly from the
incurred loss approach used today. The CECL model requires measurement of expected credit losses not only based on historical experience
and current conditions, but also by including reasonable and supportable forecasts incorporating forward-looking information and will
likely result in earlier recognition of credit reserves. In November 2019, the FASB issued ASU No. 2019-10, which is to update the effective
date of ASU No. 2016-13 for private companies, not-for-profit organizations and certain smaller reporting companies applying for credit
losses standard. The new effective date for these preparers is for fiscal years beginning after December 15, 2022, including interim periods
within those fiscal years. The Company has adopted this update on April 1, 2023, and the adoption does not have material impact on Company’s
consolidated financial statements and related disclosures.
CECL adoption will have broad impact on the financial
statements of financial services firms, which will affect key profitability and solvency measures. Some of the more notable expected changes
include:
– |
Higher allowance on financial guarantee reserve and finance lease receivable levels and related deferred tax assets. While different asset types will be impacted differently, the expectation is that reserve levels will generally increase across the board for all financial firms. |
|
|
– |
Increased reserve levels may lead to a reduction in capital levels. |
|
|
– |
As a result of higher reserving levels, the expectation is that CECL will reduce cyclicality in financial firms’ results, as higher reserving in “good times” will mean that less dramatic reserve increases will be loan related income (which will continue to be recognized on a periodic basis based on the effective interest method) and the related credit losses (which will be recognized up front at origination). This will make periods of loan expansion seem less profitable due to the immediate recognition of expected credit losses. Periods of stable or declining loan levels will look comparatively profitable as the income trickles in for loans, where losses had been previously recognized. |
In March 2023, the FASB issued new accounting
guidance, ASU 2023-01, for leasehold improvements associated with common control leases, which is effective for fiscal years beginning
after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted for both interim and annual
financial statements that have not yet been made available for issuance. The new guidance introduced two issues: terms and conditions
to be considered with leases between related parties under common control and accounting for leasehold improvements. The goals for the
new issues are to reduce the cost associated with implementing and applying Topic 842 and to promote diversity in practice by entities
within the scope when applying lease accounting requirements.
The Company has reviewed all recently issued,
but not yet effective, accounting pronouncements and believe the future adoption of any such pronouncements may not be expected to cause
a material impact on its financial condition or the results of its operations.
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v3.24.0.1
ORGANIZATION AND BUSINESS BACKGROUND (Tables)
|
9 Months Ended |
Dec. 31, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Schedule of description of subsidiaries |
Schedule of description of subsidiaries |
|
|
|
|
|
|
|
|
Name |
|
Place of incorporation
and kind of
legal entity |
|
Principal activities
and place of operation |
|
Particulars of registered/ paid up share capital |
|
Effective interest
held |
|
|
|
|
|
|
|
|
|
DH Investment Group Limited |
|
British Virgin Islands |
|
Investment holding |
|
100 ordinary shares at par value of US$1 |
|
100% |
|
|
|
|
|
|
|
|
|
Ho Shun Yi Limited |
|
Hong Kong |
|
Sale and distribution of COVID-19 rapid antigen tester set |
|
10,000 ordinary shares for HK$10,000 |
|
100% |
|
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v3.24.0.1
NET LOSS PER SHARE (Tables)
|
9 Months Ended |
Dec. 31, 2023 |
Earnings Per Share [Abstract] |
|
Schedule of computation of net loss per share |
Schedule of computation of net loss per share | |
| | | |
| | |
| |
Nine months ended December 31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Net loss attributable to common shareholders | |
$ | (54,235 | ) | |
$ | (330,059 | ) |
| |
| | | |
| | |
Weighted average common shares outstanding | |
| | | |
| | |
–Basic | |
| 831,310,013 | | |
| 831,310,013 | |
–Diluted | |
| 831,310,013 | | |
| 831,310,013 | |
| |
| | | |
| | |
Net loss per share | |
| | | |
| | |
–Basic | |
$ | (0.00 | ) | |
$ | (0.00 | ) |
–Diluted | |
$ | (0.00 | ) | |
$ | (0.00 | ) |
|
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v3.24.0.1
INCOME TAX (Tables)
|
9 Months Ended |
Dec. 31, 2023 |
Income Tax Disclosure [Abstract] |
|
Schedule of provision for income taxes |
Schedule of provision for income taxes | |
| | | |
| | |
| |
| Nine months ended December 31, | |
| |
| 2023 | | |
| 2022 | |
| |
| | | |
| | |
Current tax | |
$ | – | | |
$ | – | |
Deferred tax | |
| – | | |
| – | |
| |
| | | |
| | |
Income tax expense | |
$ | – | | |
$ | – | |
|
Schedule of reconciliation of income tax rate |
Schedule of reconciliation of income tax rate | |
| | | |
| | |
| |
Nine months ended December 31, | |
| |
2023 | | |
2022 | |
| |
| | |
| |
Loss before income taxes | |
$ | (14,390 | ) | |
$ | (32,138 | ) |
Statutory income tax rate | |
| 16.5% | | |
| 16.5% | |
Income tax expense at statutory rate | |
| (2,374 | ) | |
| (5,303 | ) |
Tax effect of non-deductible items | |
| 530 | | |
| 514 | |
Valuation allowance | |
| 1,844 | | |
| 4,789 | |
Income tax expense | |
$ | – | | |
$ | – | |
|
Schedule of deferred tax assets |
Schedule of deferred tax assets | |
| | | |
| | |
| |
December 31, 2023 | | |
March 31, 2023 | |
| |
| | |
| |
Deferred tax assets: | |
| | | |
| | |
Net operating loss carryforwards, from | |
| | | |
| | |
United States tax regime | |
$ | 149,443 | | |
$ | 141,855 | |
Hong Kong tax regime | |
| 24,836 | | |
| 22,991 | |
| |
| 174,279 | | |
| 164,846 | |
Less: valuation allowance | |
| (174,279 | ) | |
| (164,846 | ) |
Deferred tax assets, net | |
$ | – | | |
$ | – | |
|
X |
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v3.24.0.1
CONCENTRATIONS OF RISK (Tables)
|
9 Months Ended |
Dec. 31, 2023 |
Major Vendors [Member] |
|
Schedule of concentration risks |
Schedule of concentration risks | |
| | | |
| | | |
| | |
| |
Nine months ended December 31, 2022 | | |
December 31, 2022 | |
Vendors | |
Purchase cost | | |
Percentage of purchase cost | | |
Accounts payable | |
| |
| | |
| | |
| |
Vendor A | |
$ | 7,743 | | |
| 93% | | |
$ | – | |
Total: | |
$ | 7,743 | | |
| 93% | | |
$ | – | |
|
Major Customers [Member] |
|
Schedule of concentration risks |
Schedule of concentration risks | |
| | | |
| | | |
| | |
| |
Three months ended December 31, 2022 | | |
December 31, 2022 | |
Customers | |
Revenues | | |
Percentage of revenues | | |
Accounts receivable | |
| |
| | |
| | |
| |
Customer E | |
$ | 2,233 | | |
| 31% | | |
$ | – | |
Customer C | |
| 1,965 | | |
| 27% | | |
| – | |
Customer F | |
| 1,058 | | |
| 14% | | |
| – | |
| |
| | | |
| | | |
| | |
Total: | |
$ | 5,256 | | |
| 72% | | |
$ | – | |
For the nine months ended December 31, 2023,
four customers contributed in excess of 10% of the Company’s revenues and its outstanding receivable balances as at period-end
dates, are presented as follows:
| |
Nine months ended December 31, 2023 | | |
December 31, 2023 | |
Customers | |
Revenues | | |
Percentage of revenues | | |
Accounts receivable | |
| |
| | |
| | |
| |
Customer A | |
$ | 188 | | |
| 27% | | |
| – | |
Customer B | |
| 141 | | |
| 21% | | |
| – | |
Customer C | |
| 128 | | |
| 19% | | |
| – | |
Customer D | |
| 102 | | |
| 15% | | |
| – | |
| |
| | | |
| | | |
| | |
Total: | |
$ | 559 | | |
$ | 82% | | |
$ | – | |
For the nine months ended December 31, 2022,
four individual customers contributed in excess of 10% of the Company’s revenues and its outstanding receivable balances as at
period-end dates, are presented as follows:
| |
Nine months ended December 31, 2022 | | |
December 31, 2022 | |
Customers | |
Revenues | | |
Percentage of revenues | | |
Accounts receivable | |
| |
| | |
| | |
| |
Customer C | |
$ | 2,494 | | |
| 18% | | |
$ | – | |
Customer G | |
| 2,233 | | |
| 16% | | |
| – | |
Customer E | |
| 2,233 | | |
| 16% | | |
| – | |
Customer G | |
| 2,126 | | |
| 15% | | |
| – | |
| |
| | | |
| | | |
| | |
Total: | |
$ | 9,086 | | |
| 65% | | |
$ | – | |
|
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v3.24.0.1
GOING CONCERN UNCERTAINTIES (Details Narrative) - USD ($)
|
3 Months Ended |
9 Months Ended |
Dec. 31, 2023 |
Sep. 30, 2023 |
Jun. 30, 2023 |
Dec. 31, 2022 |
Sep. 30, 2022 |
Jun. 30, 2022 |
Dec. 31, 2023 |
Dec. 31, 2022 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
|
|
|
|
|
|
|
Net loss |
$ 11,449
|
$ 18,684
|
$ 24,102
|
$ 57,033
|
$ 8,043
|
$ 264,983
|
$ 54,235
|
$ 330,059
|
Working capital deficit |
$ 877,067
|
|
|
|
|
|
$ 877,067
|
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v3.24.0.1
STOCKHOLDERS’ DEFICIT (Details Narrative) - $ / shares
|
Dec. 31, 2023 |
Mar. 31, 2023 |
Class of Stock [Line Items] |
|
|
Common stock, shares authorized |
4,400,000,000
|
4,400,000,000
|
Common stock value per share |
$ 0.001
|
$ 0.001
|
Common stock, shares issued |
831,310,013
|
831,310,013
|
Common stock, shares outstanding |
831,310,013
|
831,310,013
|
Convertible Preferred Stock [Member] |
|
|
Class of Stock [Line Items] |
|
|
Preferred stock, shares authorized |
50,000,000
|
50,000,000
|
Preferred stock, shares undesignated |
35,000,000
|
35,000,000
|
Series A Preferred Stock [Member] |
|
|
Class of Stock [Line Items] |
|
|
Preferred stock, shares authorized |
5,000,000
|
5,000,000
|
Preferred stock, shares issued |
3,120,001
|
3,120,001
|
Preferred stock, shares outstanding |
3,120,001
|
3,120,001
|
Series B Preferred Stock [Member] |
|
|
Class of Stock [Line Items] |
|
|
Preferred stock, shares authorized |
10,000,000
|
10,000,000
|
Preferred stock, shares issued |
100,000
|
100,000
|
Preferred stock, shares outstanding |
100,000
|
100,000
|
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v3.24.0.1
NET LOSS PER SHARE (Details - Computation of net loss per share) - USD ($)
|
3 Months Ended |
9 Months Ended |
Dec. 31, 2023 |
Sep. 30, 2023 |
Jun. 30, 2023 |
Dec. 31, 2022 |
Sep. 30, 2022 |
Jun. 30, 2022 |
Dec. 31, 2023 |
Dec. 31, 2022 |
Earnings Per Share [Abstract] |
|
|
|
|
|
|
|
|
Net loss attributable to common shareholders |
$ (11,449)
|
$ (18,684)
|
$ (24,102)
|
$ (57,033)
|
$ (8,043)
|
$ (264,983)
|
$ (54,235)
|
$ (330,059)
|
Weighted average common shares outstanding |
|
|
|
|
|
|
|
|
–Basic |
831,310,013
|
|
|
831,310,013
|
|
|
831,310,013
|
831,310,013
|
–Diluted |
831,310,013
|
|
|
831,310,013
|
|
|
831,310,013
|
831,310,013
|
Net loss per share |
|
|
|
|
|
|
|
|
–Basic |
$ (0.00)
|
|
|
$ (0.00)
|
|
|
$ (0.00)
|
$ (0.00)
|
–Diluted |
$ (0.00)
|
|
|
$ (0.00)
|
|
|
$ (0.00)
|
$ (0.00)
|
X |
- References
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v3.24.0.1
INCOME TAX (Details - Components of deferred tax assets) - USD ($)
|
Dec. 31, 2023 |
Mar. 31, 2023 |
Deferred tax assets: |
|
|
Deferred tax assets, gross |
$ 174,279
|
$ 164,846
|
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(174,279)
|
(164,846)
|
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0
|
0
|
UNITED STATES |
|
|
Deferred tax assets: |
|
|
Deferred tax assets, gross |
149,443
|
141,855
|
HONG KONG |
|
|
Deferred tax assets: |
|
|
Deferred tax assets, gross |
$ 24,836
|
$ 22,991
|
X |
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v3.24.0.1
INCOME TAX (Details Narrative) - USD ($)
|
9 Months Ended |
|
Dec. 31, 2023 |
Dec. 31, 2022 |
Mar. 31, 2023 |
Operating Loss Carryforwards [Line Items] |
|
|
|
Deferred tax assets |
$ 174,279
|
|
$ 164,846
|
UNITED STATES |
|
|
|
Operating Loss Carryforwards [Line Items] |
|
|
|
Operating loss carryforwards |
711,632
|
|
|
Deferred tax assets |
149,443
|
|
141,855
|
Operating income |
0
|
$ 0
|
|
HONG KONG |
|
|
|
Operating Loss Carryforwards [Line Items] |
|
|
|
Operating loss carryforwards |
150,520
|
|
|
Deferred tax assets |
$ 24,836
|
|
$ 22,991
|
X |
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v3.24.0.1
RELATED PARTY TRANSACTIONS (Details Narrative)
|
9 Months Ended |
Dec. 31, 2023
USD ($)
|
Shareholder Note Payable [Member] |
|
Related Party Transaction [Line Items] |
|
Accrued interest expense |
$ 5,011
|
Notes payable, related parties |
$ 133,557
|
Interest rate |
5.00%
|
Sally Kin Yi L O [Member] | Promissory Notes May [Member] |
|
Related Party Transaction [Line Items] |
|
Accrued interest expense |
$ 1,011
|
Notes payable, related parties |
$ 26,880
|
Interest rate |
5.00%
|
Maturity date |
May 04, 2024
|
Sally Kin Yi L O [Member] | Promissory Notes August [Member] |
|
Related Party Transaction [Line Items] |
|
Accrued interest expense |
$ 2,166
|
Notes payable, related parties |
$ 57,600
|
Interest rate |
5.00%
|
Maturity date |
Aug. 23, 2024
|
X |
- DefinitionContractual interest rate for funds borrowed, under the debt agreement.
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v3.24.0.1
CONCENTRATIONS OF RISK (Details - Outstanding receivable balances) - USD ($)
|
3 Months Ended |
9 Months Ended |
Dec. 31, 2023 |
Dec. 31, 2022 |
Dec. 31, 2023 |
Dec. 31, 2022 |
Concentration Risk [Line Items] |
|
|
|
|
Revenues |
$ 0
|
$ 7,325
|
$ 686
|
$ 13,906
|
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer E [Member] |
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
Revenues |
|
$ 2,233
|
|
$ 2,233
|
Concentration risk, percentage |
|
31.00%
|
|
16.00%
|
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer C [Member] |
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
Revenues |
|
$ 1,965
|
$ 128
|
$ 2,494
|
Concentration risk, percentage |
|
27.00%
|
19.00%
|
18.00%
|
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer F [Member] |
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
Revenues |
|
$ 1,058
|
|
|
Concentration risk, percentage |
|
14.00%
|
|
|
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Major Customers [Member] |
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
Revenues |
|
$ 5,256
|
$ 559
|
$ 9,086
|
Concentration risk, percentage |
|
72.00%
|
82.00%
|
65.00%
|
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer A [Member] |
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
Revenues |
|
|
$ 188
|
|
Concentration risk, percentage |
|
|
27.00%
|
|
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer B [Member] |
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
Revenues |
|
|
$ 141
|
|
Concentration risk, percentage |
|
|
21.00%
|
|
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer D [Member] |
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
Revenues |
|
|
$ 102
|
|
Concentration risk, percentage |
|
|
15.00%
|
|
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer G [Member] |
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
Revenues |
|
|
|
$ 2,233
|
Concentration risk, percentage |
|
|
|
16.00%
|
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer G 1 [Member] |
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
Revenues |
|
|
|
$ 2,126
|
Concentration risk, percentage |
|
|
|
15.00%
|
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer E [Member] |
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
Accounts receivable |
|
$ 0
|
|
$ 0
|
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer C [Member] |
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
Accounts receivable |
0
|
0
|
$ 0
|
0
|
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer F [Member] |
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
Accounts receivable |
|
0
|
|
0
|
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Major Customers [Member] |
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
Accounts receivable |
0
|
0
|
0
|
0
|
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer A [Member] |
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
Accounts receivable |
0
|
|
0
|
|
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer B [Member] |
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
Accounts receivable |
0
|
|
0
|
|
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer D [Member] |
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
Accounts receivable |
$ 0
|
|
$ 0
|
|
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer G [Member] |
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
Accounts receivable |
|
0
|
|
0
|
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer G 1 [Member] |
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
Accounts receivable |
|
$ 0
|
|
$ 0
|
X |
- DefinitionAmount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business.
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+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(b)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
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