Qhy (QHYG) 10-K30 Mar 202019 FY Annual reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2019	Mar. 15, 2020	Jun. 30, 2019
Document and Entity Information [Abstract]
Entity Registrant Name	QHY GROUP
Entity Central Index Key	0001423723
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Type	10-K
Document Period End Date	Dec. 31, 2019
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Shell Company	false
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Interactive Data Current	Yes
Entity Incorporation State Country Code	NV
Entity File Number	000-55933
Entity Public Float			$ 12,330,350
Entity Common Stock, Shares Outstanding		87,269,789

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2019	Dec. 31, 2018
ASSETS
Cash	$ 136	$ 116
Inventory		292,500
Due from a related party	2,196,500	2,196,500
Prepaid expenses and other current assets	100	458,537
Total assets	2,196,736	2,947,653
Current liabilities
Accounts payable	573,040	90,575
Advance from a customer - related party		292,500
Due to related parties	346,500	182,500
Loan from a shareholder and interest payable	423,645
Other current liabilities		10,188
Total current liabilities	1,343,185	575,763
Long-term loan from a shareholder and interest payable		298,716
Total liabilities	1,343,185	874,479
Stockholders' equity
Preferred stock, 5,000,000 shares authorized, 0 shares outstanding
Common stock, $0.001 par value; 1,000,000,000 shares authorized, 87,269,789 shares issued and outstanding at December 31, 2019 and 2018	87,270	87,270
Additional paid in capital	7,243,001	7,243,001
Accumulated deficit	(6,476,720)	(5,257,097)
Total stockholders' equity	853,551	2,073,174
Total liabilities and stockholders' equity	$ 2,196,736	$ 2,947,653

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	87,269,789	87,269,789
Common stock, shares outstanding	87,269,789	87,269,789

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Statement [Abstract]
Revenue
Cost of Revenue
Gross profit
Expenses
Listing fees	8,069	13,927
Professional fees	75,315	135,300
Professional fees - related party	114,000	95,000
License and royalty-related party	50,000	50,000
General and administrative	939,412	188,258
Total operating expenses	1,186,796	482,485
Other expenses/(income)
Investment income		100
Cost of issuing warrants for credit loan		4,540,000
Inventory write-off	292,500
Income from debt waiver	292,500
Interest expenses	32,827	14,996
Total other expenses	32,827	4,554,896
Net loss	1,219,623	5,037,381
Other comprehensive income
Total comprehensive loss	$ 1,219,623	$ 5,037,381
Earnings per share - basic and diluted	$ (0.014)	$ (0.066)
Weighted average number of shares outstanding - basic and diluted	87,269,789	76,563,487

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Common Stock	Additional Paid-in Capital	Accumulated Deficits	Total
Beginning balance at Dec. 31, 2017	$ 13,260	$ (36,851)	$ (196,125)	$ (219,716)
Beginning balance, shares at Dec. 31, 2017	13,259,600
Recapitalization- PBG Water and Yakun International	$ 65,839	(65,839)	(23,591)	(23,591)
Recapitalization- PBG Water and Yakun International, shares	65,839,439
Issue warrants for credit loan		4,540,000		4,540,000
Issue common shares to consultants	1,515	615,847		617,362
Issue common shares to consultants, shares	1,515,000
Issue common shares for capital	6,656	2,189,844		2,196,500
Net loss for the year			(5,037,381)	(5,037,381)
Ending balance at Dec. 31, 2018	$ 87,270	7,243,001	(5,257,097)	2,073,174
Ending balance, shares at Dec. 31, 2018	87,269,789
Issue common shares for capital, shares	6,655,750
Net loss for the year			(1,219,623)	(1,219,623)
Ending balance at Dec. 31, 2019	$ 87,270	$ 7,243,001	$ (6,476,720)	$ 853,551
Ending balance, shares at Dec. 31, 2019	87,269,789

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Cash flows from operating activities
Net loss	$ (1,219,623)	$ (5,037,381)
Interest expenses	32,827	14,996
Cost of issuing warrants for credit loan		4,540,000
Consulting fee paid by common shares		169,113
Investment income		(100)
Inventory write-off	292,500
Debt cancellation income	(292,500)
Changes in operating assets and liabilities:
Inventory	292,500	(292,500)
Prepaid expenses and other current assets	458,438
Accounts payable	472,277	56,238
License fee payable - related party	50,000	50,000
Professional fee payable - related party	114,000	95,000
Advance from a customer	(292,500)	292,500
Net cash used in operating activities	(92,082)	(112,134)
Net cash provided by investing activities
Cash flows from financing activities
Cash proceeds from shareholder loan	92,102	112,250
Net cash provided by financing activities	92,102	112,250
Net decrease in cash and cash equivalents	20	116
Cash and cash equivalents at beginning of period	116
Cash and cash equivalents at end of period	136	116
Supplemental disclosure of cash flow information
Income taxes paid
Interest paid
Non-cash activities:
Warrants issued for obtaining credit loan		4,540,000
Common stock issued for consulting services		617,363
Stock subscription collected by a related party		$ 2,196,500

Organization and Principal Acti

Organization and Principal Activities	12 Months Ended
Organization and Principal Activities	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and principal activities	1. Organization and principal activities QHY Group (the "Company", or "we"), formerly named Yakun International Investment and Holding Group ("Yakun International"), was . On September 13, 2011, the Company consummated a Share Exchange Agreement with the shareholders of Vast Glory, pursuant to which it acquired 100% of the outstanding capital stock of Vast Glory in exchange for 8,250,000 shares of the Company's common stock, which constituted approximately 68% of its issued and outstanding capital stock on a fully-diluted basis as of and immediately after the consummation of the acquisition pursuant to the Exchange Agreement (the "Acquisition"). The Acquisition was accounted for as a reorganization of entities under common control. On July 23, 2014, the Company entered into a Share Transfer Agreement with a third party and sold all shares of Vast Glory for consideration of $1. In consequence of the agreements, Yakun International In November 2017, Yakun International entered into a Share Exchange Agreement (the "PBG SEA") with PBG Water Solutions International Inc. ("PBG Water Solutions") and its shareholders, pursuant to which Yakun International acquired 100% of the outstanding shares of PBG Water Solutions in exchange for 46,839,439 shares of common stock of the Company and 19,000 shares of Series A Convertible Preferred Stock (each Series A Convertible Preferred Stock was converted into 1,000 shares of common stock) of the Company, which constituted approximately 83% of the Company's issued and outstanding capital stock on a fully-diluted basis as of and immediately after the consummation of the acquisition. PBG Water Solutions was incorporated under the law of the State of Delaware on August 4, 2016, and in October 2017, it merged into a company with the same name incorporated under the law of the State of Nevada. On January 15, 2018, all parties to the SEA agreed to amend the original agreement and consummate the transaction. Shareholders of PBG Water solutions took control of Yakun International on the same date, and completed Yakun International's registry of new officers and directors as of the issuance of these financial statements. PBG Water Solutions has not generated revenue as of today. The transaction was accounted for as a "reverse acquisition" since, immediately following completion of the transaction, the shareholders of PBG Water Solutions effectively controlled the post-combination Company. For accounting purposes, PBG Water Solutions was deemed to be the accounting acquirer in the transaction and, consequently, the transaction is treated as a recapitalization of PBG Water Solutions (i.e., a capital transaction involving the issuance of shares by the Company for the shares of PBG Water Solutions). Accordingly, the consolidated assets, liabilities and results of operations of PBG Water Solutions became the historical financial statements of the Company, and assets, liabilities and results of operations of Yakun and its subsidiaries were consolidated with PBG Water Solutions beginning on the acquisition date. No step-up in basis or intangible assets or goodwill were recorded in this transaction. On December 21, 2017, Yakun International incorporated QHY Water Solutions International Corp ("QHY Water Solutions") under the law of State of Nevada as its wholly owned subsidiary. QHY Water Solutions, QHY Oceania and QHY NZ have not generated any revenue since their inception. On July 31, 2018, the Company filed an amendment to its articles of incorporation changing its corporate name to QHY Group. The amendment became effective August 31, 2018. In October 2018, QHY Water solutions transferred all of the outstanding shares of QHY Oceania and QHY NZ it owned to a non-affiliate for $100. Since both QHY Oceania and QHY NZ had no business or assets as of the disposal date, the transaction was accounted as an asset disposal, and an investment income of $100 was recorded. In December 2018, the Company issued 1,515,000 shares of common stock to certain consultants for services rendered or to be rendered (See Note 9). In December 2018, the Company entered into a series of securities purchase agreements with certain non-affiliate investors for the sale of 6,655,750 shares of the Company's common stock for aggregate consideration of $2,196,500. Of the shares sold, 5,972,582 were issued to six investors for $1,851,500 and the remaining 683,168 shares were sold to a single investor for $345,000.

Going Concern

Going Concern	12 Months Ended
Going Concern	Dec. 31, 2019
Going Concern [Abstract]
Going concern	2. Going concern The Company’s financial statements are prepared using accounting principles generally accepted in the United States of America (“U.S. GAAP”) applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company’s obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Successful execution of the Company’s plan to enter the water solutions business and its transition to attaining profitable operations, are dependent upon obtaining additional financing. The Company plans to improve its future liquidity by obtaining additional financing through the issuance of financial instruments such as equity and warrants or through credit loans. Additional financing may not be available on acceptable terms or at all. If the Company issues additional equity securities to raise funds, the ownership percentage of existing stockholders would be reduced. New investors may demand rights, preferences or privileges senior to those of existing holders of common stock. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. We will continue to rely on loans from our major shareholders and directors for payments of expenditures other than purchasing from manufacturers in China. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
Summary of Significant Accounting Policies	Dec. 31, 2019
Accounting Policies [Abstract]
Summary of significant accounting policies	3. Summary of significant accounting policies (a) Basis of presentation and principles of consolidation The consolidated financial statements are prepared and presented in accordance with U.S. GAAP. The consolidated financial statements included the accounts of the Company and its wholly-owned subsidiaries PBG Water Solutions, and QHY Water. All significant intercompany balances and transactions have been eliminated in consolidation. (b) Use of estimates The preparation of 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 and the reported amounts of expenses during the reporting period. Management makes these estimates using the best information available at the time the estimates are made; however, actual results could differ from those estimates. (c) Cash and cash equivalents Cash and cash equivalents include highly liquid investments with original maturities of three months or less. (d) Inventories Inventories are stated at the lower of cost or market. Cost is determined using the weighted average method. Cost of work in progress and finished goods comprise direct materials, direct production costs and an allocation of production overheads based on normal operating capacity. Inventories also include finished goods shipped to certain customers for which the related revenue was not recognized since collectability was not reasonably assured at time of shipment in accordance with the Company's accounting policy on revenue recognition. The Company records a write down of the cost of these finished goods, when it is determined that such finished goods are not expected to be recovered through subsequent cash collection or other means, such as repossession. (e) Income taxes The Company's income tax expense, deferred tax assets and liabilities and reserves for unrecognized tax benefits reflect management's best assessment of estimated future taxes to be paid. The Company is subject to income taxes in the U.S. during the year ended December 31, 2018 and 2019. Significant judgments and estimates by management are required in determining the consolidated income tax expense assessment. Deferred income taxes are reported for timing differences between items of income or expense reported in the financial statements and those reported for income tax purposes in accordance with ASC 740, "Income Taxes", which requires the use of the asset/liability method of accounting for income taxes. Deferred income taxes and tax benefits are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, and for tax losses and credit carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The Company provides for deferred taxes for the estimated future tax effects attributable to temporary differences and carry-forwards when realization is more likely than not. The calculation of the Company's tax liabilities may involves dealing with uncertainties in the application of complex tax laws and regulations in a multitude of jurisdictions across its global operations. Changes in tax laws and rates could also affect recorded deferred tax assets and liabilities in the future. Except as noted below, management is not aware of any such changes that would have a material effect on the Company's results of operations, cash flows or financial position. A tax benefit from an uncertain tax position may only be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits. As of December 31, 2019, the Company did not have any uncertain tax positions. The Company adjusts its tax liabilities when its judgment changes as a result of the evaluation of new information not previously available. Due to the complexity of some of these uncertainties, the ultimate resolution may result in a payment that is materially different from its current estimate of the tax liabilities. These differences will be reflected as increases or decreases to income tax expense in the period in which they are determined. On December 22, 2017, the 2017 Tax Act (the "Act") was passed. Due to the significant complexity of the Act, the Securities Exchange Commission has issued its Staff Accounting Bulletin 118 ("SAB 118") to provide companies additional time to analyze and report the effects of tax reform. Under SAB 118, companies are required to record those items where analysis is complete, include reasonable estimates and label them as provisional where analysis is incomplete, and if reasonable estimates cannot be made, record items under the previous tax law. Companies are required to have their analysis completed within one year. The tax effects related to the Act was not material to the Company and its subsidiaries since they were either recently incorporated or dormant before the PBG SEA. (f) Share Based Expenses FASB ASC 718 "Compensation - Stock Compensation" prescribes accounting and reporting standards for all stock-based payments awarded to employees, including employee stock options, restricted stock, employee stock purchase plans and stock appreciation rights, and may be classified as either equity or liabilities. The Company determines if a present obligation to settle the share-based payment transaction in cash or other assets exists. A present obligation to settle in cash or other assets exists if: (a) the option to settle by issuing equity instruments lacks commercial substance or (b) the present obligation is implied because of an entity's past practices or stated policies. If a present obligation exists, the transaction should be recognized as a liability; otherwise, the transaction should be recognized as equity. The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of FASB ASC 505-50 "Equity - Based Payments to Non-Employees." Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued. The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date. (g) Loss per share Basic loss per share is computed using the weighted average number of common shares outstanding during the period. Diluted loss per share is computed using the weighted average number of common shares and potential common shares outstanding during the period for options and restricted shares under the treasury stock method and for convertible debts under if-convertible method, if dilutive. Potential common shares are not included in the denominator of the diluted earnings per share calculation when inclusion of such shares would be anti-dilutive, such as in a period in which a net loss is recorded. Years Ended Dilutive shares not included December 31, December 31, in loss per share computation 2019 2018 Warrants 50,000,000 50,000,000 (h) Related parties Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or significant influence, such as a family member or relative, stockholder, or a related corporation. (i) Functional currency and foreign currency translation and transactions The Company's functional and reporting currency is the U.S. dollar ("US$"). Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the last date of the months the transactions occurred. The Company had no monetary assets and liabilities denominated in foreign currencies at the balance sheet dates. (j) Fair value The carrying value of the Company's financial instruments including cash and cash equivalents, other current assets, interest payable, other current liabilities and due to related parties approximate their fair values because of the short-term maturity of these financial instruments. (k) Recently issued accounting standards not yet adopted The company does not expect the adoption of any recent accounting standards to have a material impact on its financial statements except for: In August 2018, the FASB issued ASU No. 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement (ASU 2018-13) ("ASU 2018-13"). ASU 2018-13 modifies certain disclosure requirements on fair value measurements, including (i) clarifying narrative disclosure regarding measurement uncertainty from the use of unobservable inputs, if those inputs reasonably could have been different as of the reporting date, (ii) adding certain quantitative disclosures, including (a) changes in unrealized gains and losses for the period included in other comprehensive income for recurring Level 3 fair value measurements held at the end of the reporting period and (b) the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and (iii) removing certain fair value measurement disclosure requirements, including (a) the amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy, (b) the policy for timing of transfers between levels of the fair value hierarchy and (c) the valuation processes for Level 3 fair value measurements. The amendments in ASU 2018-13 are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. The Company is permitted to early adopt any removed or modified disclosures and delay adoption of the additional disclosures until their effective date. Management does not plan to early adopt this guidance and is currently evaluating the impact of adopting ASU No. 2018-13 on its consolidated financial statements. In December 2019, the FASB issued guidance intended to simplify the accounting for income taxes. The guidance removes the following exceptions: 1) exception to the incremental approach for intra-period tax allocation when there is a loss from continuing operations and income or a gain from other items, 2) exception to the requirement to recognize a deferred tax liability for equity method investments when a foreign subsidiary becomes an equity method investment, 3) exception to the ability not to recognize a deferred tax liability for a foreign subsidiary when a foreign equity method investment becomes a subsidiary and 4) exception to the general methodology for calculating income taxes in an interim period when a year-to-date loss exceeds the anticipated loss for the year. Additionally, the guidance simplifies the accounting for income taxes by: 1) requiring that an entity recognize a franchise tax (or similar tax) that is partially based on income as an income-based tax and account for any incremental amount incurred as a non-income-based tax, 2) requiring that an entity evaluate when a step up in the tax basis of goodwill should be considered part of the business combination in which the book goodwill was originally recognized and when it should be considered a separate transaction, 3) specifying that an entity is not required to allocate the consolidated amount of current and deferred tax expense to a legal entity that is not subject to tax in its separate financial statements (although the entity may elect to do so (on an entity-by-entity basis) for a legal entity that is both not subject to tax and disregarded by the taxing authority), 4) requiring that an entity reflect the effect of an enacted change in tax laws or rates in the annual effective tax rate computation in the interim period that includes the enactment date and 5) making minor improvements for income tax accounting related to employee stock ownership plans and investments in qualified affordable housing projects accounted for using the equity method. The guidance will be effective for fiscal years and interim periods beginning after December 15, 2020. Different components of the guidance require retrospective, modified retrospective or prospective adoption, and early adoption is permitted. We are currently assessing whether we will early adopt this guidance, and the impact on our financial statements is not currently estimable.

Inventory

Inventory	12 Months Ended
Inventory	Dec. 31, 2019
Inventories [Abstract]
Inventory	4. Inventory Inventories of $292,500 as of December 31, 2018 represented an integrated wastewater treatment module PBG Water Solutions purchased from Beijing QHY Environment S & T Co., Ltd. ("Beijing QHY"), a related party of the Company. The equipment was received by its purchaser QHY Oceania in December 2018, however, the title to the equipment was not transferred since the trial period was of completed. As of December 31, 2019, the Company had waived and transferred the title of the equipment to its purchaser QHY Oceania, and fully written off the inventory. (See Note 8)

Due from a Related Party

Due from a Related Party	12 Months Ended
Due from a Related Party	Dec. 31, 2019
Due From Related Party [Abstract]
Due from a related party	5. Due from a related party Renminbi (the “RMB”) equivalent to $2,196,500 as proceeds from issuing 6,655,750 shares of the Company’s common stock (see Note 9) was collected by Beijing QHY on behalf of the Company because the Company cannot collect RMB due to the currency control on RMB. The monies are considered held by Beijing QHY for the benefit of the Company, and are to be used to pay to the manufacturers in China for the wastewater treatment equipment we would purchase if we received an order.

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	12 Months Ended
Prepaid Expenses and Other Current Assets	Dec. 31, 2019
Prepaid Expenses And Other Current Assets [Abstract]
Prepaid expenses and other current assets	6. Prepaid expenses and other current assets The balance as of December 31, 2018 mainly consisted of $458,537 paid to several consultants to the Company in form of the Company's common stock (see Note 9) pursuant to agreements with remaining services terms ended as of December 31, 2019.

Accounts Payable

Accounts Payable	12 Months Ended
Accounts Payable	Dec. 31, 2019
Payables and Accruals [Abstract]
Accounts payable	7. Accounts payable Accounts payables consisted of the following: December 31, December 31, Payroll $ 427,500 $ - Professional fees 137,615 81,746 Lab and testing fees 1,611 - Listing fees 3,749 1,963 Others 2,565 6,866 Total $ 573,040 $ 90,575

Advance from a Customer

Advance from a Customer	12 Months Ended
Advance from a Customer	Dec. 31, 2019
Advance From Customer [Abstract]
Advance from a customer	8. Advance from a customer $292,500 advance from a customer as of December 31, 2018 represented the amount QHY Water Solutions received from QHY Oceania for a portion of the full price for a wastewater treatment module QHY Oceania purchased from QHY Water Solutions. The equipment was received by QHY Oceania in December 2018, however, the title to the equipment was not transferred since the trial period was not completed. In the year ended December 31, 2019, QHY Oceania agreed to given up the claim to the amount prepaid to QHY Water Solutions and QHY Water Solutions agreed to waive and transferred the title to the equipment to QHY Oceania (see Note 4), and the Company recorded $292,500 debt cancellation income accordingly.

Related Party Transactions and

Related Party Transactions and Balances	12 Months Ended
Related Party Transactions and Balances	Dec. 31, 2019
Related Party Transactions [Abstract]
Related party transactions and balances	9. Related party transactions and balances a) Related party transactions Years Ended December 31, 2019 2018 Loan from a shareholder $ 92,102 $ 114,908 Interest expense to a shareholder 32,827 14,996 Fair value of warrants issued to a shareholder - 4,540,000 Fee for professional services provided by related parties 114,000 95,000 License fee expense to a related party 50,000 50,000 Subscription received by a related party on behalf of the Company - 2,196,500 Inventories purchased from a related party - 292,500 Advance received from a related party - 292,500 b) Related party payables December 31, December 31, Loan from a shareholder $ 375,822 $ 283,720 Interest payable to a shareholder 47,823 14,996 Payable to a related party for license fee 137,500 87,500 Professional fee payable to related parties 209,000 95,000 Due from a related party 2,196,500 2,196,500 Advance from a related party $ - $ 292,500 On May 1, 2018, PBG Water Solutions and the Company entered into a Credit Loan Agreement with a 28.29% shareholder of the Company (the “Lender”). The Lender had provided operating capital to PBG Water Solutions since its inception, and to the Company since the consummation of PBG SEA. Pursuant to the Credit Loan Agreement, the Lender will provide a loan of $500,000 to the Company for 2 years with 10% annual interest which shall be applied from the date of the Credit Loan Agreement. In compensation for the loan, the Company issued to the Lender a 3-year cashless warrant, which entitles the Lender to purchase 50 million (50,000,000) shares of the Company’s common stock at an exercise price of $0.01. The warrant cannot be exercised before June 1, 2019, and shall be void and non-exercisable if the Company (i) raises more than $20 million in equity or (ii) has revenue in excess of $100 million in any fiscal year. As of December 31, 2019 and 2018, the Lender has provided $375,822 and $283,720 to the Company, respectively. During the years ended December 31, 2019 and 2018 the Lender provided $92,102 and $114,980 to the Company, respectively. During the years ended December 31, 2019 and 2018, the Company recorded $32,827 and $14,996 interest expense incurred from the loan, respectively. During the year ended December 31, 2018, the Company recorded $4,540,000 cost for issuing the warrant to the shareholder. In February 2018, PBG Water Solutions entered into a financial advisory agreement with Rebus Capital Group (the “Rebus”), an entity affiliated with a shareholder of the Company, pursuant to which PBG Water Solutions will pay Rebus $30,000 per quarter. The agreement has a term of five years from March 2018 but is cancellable by either party on sixty days’ notice. The service fee for the first 3 months was waived by Rebus. Professional service expense related to this agreement was $114,000 and $95,000 for the years ended December 31, 2019 and 2018, respectively. In April 2017, PBG Water Solutions entered into a License and Supply Agreement with an individual shareholder who owned 50% of PBG Water Solutions’ common stock and the shareholder’s majority owned company Beijing QHY Environment S & T Co., Ltd. (“Beijing QHY”). Pursuant to the License and Supply Agreement and its Amendment entered into in June 2017, the individual shareholder and Beijing QHY (the “Licensor”) granted PBG the exclusive use of 21 patents in any area outside the People’s Republic of China (the “PRC”) for 20 years. A one-time fee of $1 million shall be paid before December 31, 2021, and royalties of 1% of the net revenue received by PBG from the sale, license or other distribution of the licensed products shall be paid annually. In addition, the Licensor shall supply PBG Water Solutions licensed products at prices agreed upon from time to time by the Licensor and PBG Water Solutions. The Company, QHY Water Solutions and PBG Water Solutions didn’t generate any net revenue from the licensed equipment or products during the year ended December 31, 2018 and 2019. The Company recorded a $50,000 and $50,000 license fee expense for the years ended December 31, 2019 and 2018, respectively, and made no payment of license fees as of December 31, 2019. The shareholder/licensor owned 41.6% of the Company’s common stock after giving effect to the PBG SEA and owns 47.15% of the Company’s common stock as of December 31, 2019. During the year ended December 31, 2018, QHY Water Solutions purchased an integrated wastewater treatment equipment from Beijing QHY for $292,500. QHY Oceania was 51% owned by QHY Water Solutions from its inception until QHY Water Solutions sold all of the outstanding shares it owned to a non-affiliate party in October 2018, and since then QHY Oceania ceased to be a related party to the Company. During the year ended December 31, 2018, QHY Oceania issued a purchase order to QHY Water Solutions for an integrated wastewater treatment module and paid $292,500 in advance, a portion of the purchase price. During the year ended December 31, 2019, the Company had given up the equipment to its purchaser QHY Oceania, and QHY Oceania agreed to given up the claim to the amount prepaid to the Company according to a termination agreement between QHY Oceania and QHY Water Solutions. In December 2018, the Company issued 6,655,750 shares of the Company’s common stock for aggregate consideration of $2,196,500. Beijing QHY collected the subscription on behalf of the Company in RMB. The monies are considered held by Beijing QHY for the benefit of the Company as of December 31, 2019.

Stockholder's Equity

Stockholder's Equity	12 Months Ended
Stockholder's Equity	Dec. 31, 2019
Equity [Abstract]
Stockholder's equity	9. Stockholder's equity Common stock In April 2018, the Company increased its authorized common stock from 70 million to 1 billion shares. The Company issued 46,839,439 shares of common stock and 19,000 shares of Series A Convertible Preferred Stock to the shareholders of PBG Water Solutions pursuant to PBG SEA. The 19,000 shares of Series A Convertible Preferred Stock were converted into 19,000,000 shares of common stock upon increase in the number of shares of authorized common stock. In October 2018, the Company hired certain consultants to provide general advisory services relating to the Company operating as a publicly traded enterprise, strategic planning and execution, corporate governance and financial reporting. Pursuant to each agreement, the service term is 12 months and the Company shall pay the Consultants an aggregate of 1,500,000 shares of the Company's common stock which was delivered at inception of the Agreements. The shares were issued in December 2018. In November 2018, the Company hired a consultant for investor relations and strategic planning, pursuant to an agreement whereby the Company shall issue to the consultant 20,000 shares of the Company's common stock each month. As of December 31, 2019, the Company has issued 15,000 shares of common stock to the consultant. Cost for the consulting service was measured based on the fair value of the Company's common stock at the date of the consulting agreement since the common stock was vested and non-forfeitable upon the entry into the agreement. The fair value of the common stock was estimated to be $0.4075, and resulted in $617,550 for the fair value of the 1,515,000 common shares issued. $458,438 and $169,113 consulting expense was incurred during the three and nine months ended December 31, respectively. In December 2018, the Company issued 6,655,750 shares of the Company's common stock for aggregate consideration of $2,196,500. Warrants On May 1, 2018, the Company issued warrants to a shareholder pursuant to the Credit Loan Agreement (See Note 8). The warrants issued by the Company are classified as equity. The fair value of the warrants was recorded as additional-paid-in-capital, and no further adjustments are made. The fair value of the stock warrants granted was estimated at $4,540,000 on the date granted using the Black-Scholes pricing model, with the following assumptions used for the valuation: exercise price of $ 0.01 per share, average risk-free interest rate of 2.66%, expected dividend yield of zero, expected lives of 3 years and an average expected volatility of 35%. A summary of the status of the Company's warrants as of December 31, 2019 is presented below: Number of warrants Warrants as at December 31, 2018 - Warrants granted 50,000,000 Exercised, forfeited or expired - Outstanding at December 31, 2019 50,000,000 Exercisable at December 31, 2019 50,000,000 The following table summarizes information about the Company's warrants as of December 31 : Warrants outstanding Warrants exercisable Exercise Number Weighted Weighted average Number Weighted $ 0.01 50,000,000 2.42 $ 0.01 50,000,000 $ 0.01 Equity Incentive Plan In July 2018, the Company adopted the 2018 Equity Incentive Plan (the "2018 Plan") which provides for the grant of stock options, stock appreciation rights, restricted stock, stock units, bonus stock, dividend equivalents, other stock related awards and performance awards. The maximum aggregate number of shares that may be subject to awards under the 2018 Plan is 10,000,000. Following is a reconciliation of the shares available to be issued under the 2018 Plan as of December 31, 2019: Shares Balance as of December 31, 2018 8,485,000 Stock awards granted - Stock awards forfeited - Balance as of December 31, 2019 8,485,000

Income Taxes

Income Taxes	12 Months Ended
Income Taxes	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income taxes	10. Income taxes The Company did not provide any current or deferred U.S. federal income tax provision or benefit for any of the periods presented because it has experienced operating losses. When it is more likely than not that a tax asset cannot be realized through future income, the Company must take a full valuation allowance for this future tax benefit. The Company provided a full valuation allowance on the net deferred tax asset, consisting of net operating loss carryforwards, because management has determined that it is more likely than not that the Company will not earn income sufficient to realize the deferred tax assets during the carryforward period. The Company has not taken a tax position that, if challenged, would have a material effect on the financial statements for the year ended December 31, 2019, or during the prior three years applicable under FASB ASC 740. The Company did not recognize any adjustment to the liability for uncertain tax position and therefore did not record any adjustment to the beginning balance of accumulated deficit on the balance sheet. All tax returns have been appropriately filed by the Company. Income tax provision at the federal statutory rate 21 % Effect of operating losses (21 )% - % Net deferred tax assets consist of the following: December 31, December 31, Net operating loss carry forward $ 274,926 $ 115,077 Valuation allowance (274,926 ) (115,077 ) Net deferred tax asset $ - $ - A reconciliation of income taxes computed at the statutory rate is as follows: Year ended December 31, 2018 2017 Tax at statutory rate (21%) $ 256,121 $ 1,057,850 Non-deductible expenses (96,272 ) (988,914 ) Increase in valuation allowance (158,849 ) (68,936 ) Income tax expenses $ - $ - The Company did not pay any income taxes during the year ended December 31, 2019 or 2018.

Subsequent Events

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2019
Subsequent Events [Abstract]
Subsequent events	11. Subsequent events In accordance with FASB standards, the Company evaluated subsequent events through the date it filed this report with the Securities and Exchange Commission (“SEC”) and no subsequent events occurred that required disclosure in the accompanying consolidated financial statements except below. The impact of the coronavirus (“COVID-19”) outbreak on the Company's results of operations, financial position and cash flows will depend on future developments, including the duration and spread of the outbreak and related advisories and restrictions. These developments and the impact of COVID-19 on the financial markets and the overall economy are highly uncertain and cannot be predicted. If the financial markets and/or the overall economy are impacted for an extended period, the Company's results of operations, financial position and cash flows may be materially adversely affected.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2019
Accounting Policies [Abstract]
Basis of presentation and principles of consolidation	(a) Basis of presentation and principles of consolidation The consolidated financial statements are prepared and presented in accordance with U.S. GAAP. The consolidated financial statements included the accounts of the Company and its wholly-owned subsidiaries PBG Water Solutions, and QHY Water. All significant intercompany balances and transactions have been eliminated in consolidation.
Use of estimates	(b) Use of estimates The preparation of 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 and the reported amounts of expenses during the reporting period. Management makes these estimates using the best information available at the time the estimates are made; however, actual results could differ from those estimates.
Cash and cash equivalents	(c) Cash and cash equivalents Cash and cash equivalents include highly liquid investments with original maturities of three months or less.
Inventories	(d) Inventories Inventories are stated at the lower of cost or market. Cost is determined using the weighted average method. Cost of work in progress and finished goods comprise direct materials, direct production costs and an allocation of production overheads based on normal operating capacity. Inventories also include finished goods shipped to certain customers for which the related revenue was not recognized since collectability was not reasonably assured at time of shipment in accordance with the Company's accounting policy on revenue recognition. The Company records a write down of the cost of these finished goods, when it is determined that such finished goods are not expected to be recovered through subsequent cash collection or other means, such as repossession.
Income taxes	(e) Income taxes The Company's income tax expense, deferred tax assets and liabilities and reserves for unrecognized tax benefits reflect management's best assessment of estimated future taxes to be paid. The Company is subject to income taxes in the U.S. during the year ended December 31, 2018 and 2019. Significant judgments and estimates by management are required in determining the consolidated income tax expense assessment. Deferred income taxes are reported for timing differences between items of income or expense reported in the financial statements and those reported for income tax purposes in accordance with ASC 740, "Income Taxes", which requires the use of the asset/liability method of accounting for income taxes. Deferred income taxes and tax benefits are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, and for tax losses and credit carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The Company provides for deferred taxes for the estimated future tax effects attributable to temporary differences and carry-forwards when realization is more likely than not. The calculation of the Company's tax liabilities may involves dealing with uncertainties in the application of complex tax laws and regulations in a multitude of jurisdictions across its global operations. Changes in tax laws and rates could also affect recorded deferred tax assets and liabilities in the future. Except as noted below, management is not aware of any such changes that would have a material effect on the Company's results of operations, cash flows or financial position. A tax benefit from an uncertain tax position may only be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits. As of December 31, 2019, the Company did not have any uncertain tax positions. The Company adjusts its tax liabilities when its judgment changes as a result of the evaluation of new information not previously available. Due to the complexity of some of these uncertainties, the ultimate resolution may result in a payment that is materially different from its current estimate of the tax liabilities. These differences will be reflected as increases or decreases to income tax expense in the period in which they are determined. On December 22, 2017, the 2017 Tax Act (the "Act") was passed. Due to the significant complexity of the Act, the Securities Exchange Commission has issued its Staff Accounting Bulletin 118 ("SAB 118") to provide companies additional time to analyze and report the effects of tax reform. Under SAB 118, companies are required to record those items where analysis is complete, include reasonable estimates and label them as provisional where analysis is incomplete, and if reasonable estimates cannot be made, record items under the previous tax law. Companies are required to have their analysis completed within one year. The tax effects related to the Act was not material to the Company and its subsidiaries since they were either recently incorporated or dormant before the PBG SEA.
Share Based Expenses	(f) Share Based Expenses FASB ASC 718 "Compensation - Stock Compensation" prescribes accounting and reporting standards for all stock-based payments awarded to employees, including employee stock options, restricted stock, employee stock purchase plans and stock appreciation rights, and may be classified as either equity or liabilities. The Company determines if a present obligation to settle the share-based payment transaction in cash or other assets exists. A present obligation to settle in cash or other assets exists if: (a) the option to settle by issuing equity instruments lacks commercial substance or (b) the present obligation is implied because of an entity's past practices or stated policies. If a present obligation exists, the transaction should be recognized as a liability; otherwise, the transaction should be recognized as equity. The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of FASB ASC 505-50 "Equity - Based Payments to Non-Employees." Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued. The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date.
Loss per share	(g) Loss per share Basic loss per share is computed using the weighted average number of common shares outstanding during the period. Diluted loss per share is computed using the weighted average number of common shares and potential common shares outstanding during the period for options and restricted shares under the treasury stock method and for convertible debts under if-convertible method, if dilutive. Potential common shares are not included in the denominator of the diluted earnings per share calculation when inclusion of such shares would be anti-dilutive, such as in a period in which a net loss is recorded. Years Ended Dilutive shares not included December 31, December 31, in loss per share computation 2019 2018 Warrants 50,000,000 50,000,000
Related parties	(h) Related parties Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or significant influence, such as a family member or relative, stockholder, or a related corporation.
Functional currency and foreign currency translation and transactions	(i) Functional currency and foreign currency translation and transactions The Company's functional and reporting currency is the U.S. dollar ("US$"). Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the last date of the months the transactions occurred. The Company had no monetary assets and liabilities denominated in foreign currencies at the balance sheet dates.
Fair value	(j) Fair value The carrying value of the Company's financial instruments including cash and cash equivalents, other current assets, interest payable, other current liabilities and due to related parties approximate their fair values because of the short-term maturity of these financial instruments.
Recently issued accounting standards not yet adopted	(k) Recently issued accounting standards not yet adopted The company does not expect the adoption of any recent accounting standards to have a material impact on its financial statements except for: In August 2018, the FASB issued ASU No. 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement (ASU 2018-13) ("ASU 2018-13"). ASU 2018-13 modifies certain disclosure requirements on fair value measurements, including (i) clarifying narrative disclosure regarding measurement uncertainty from the use of unobservable inputs, if those inputs reasonably could have been different as of the reporting date, (ii) adding certain quantitative disclosures, including (a) changes in unrealized gains and losses for the period included in other comprehensive income for recurring Level 3 fair value measurements held at the end of the reporting period and (b) the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and (iii) removing certain fair value measurement disclosure requirements, including (a) the amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy, (b) the policy for timing of transfers between levels of the fair value hierarchy and (c) the valuation processes for Level 3 fair value measurements. The amendments in ASU 2018-13 are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. The Company is permitted to early adopt any removed or modified disclosures and delay adoption of the additional disclosures until their effective date. Management does not plan to early adopt this guidance and is currently evaluating the impact of adopting ASU No. 2018-13 on its consolidated financial statements. In December 2019, the FASB issued guidance intended to simplify the accounting for income taxes. The guidance removes the following exceptions: 1) exception to the incremental approach for intra-period tax allocation when there is a loss from continuing operations and income or a gain from other items, 2) exception to the requirement to recognize a deferred tax liability for equity method investments when a foreign subsidiary becomes an equity method investment, 3) exception to the ability not to recognize a deferred tax liability for a foreign subsidiary when a foreign equity method investment becomes a subsidiary and 4) exception to the general methodology for calculating income taxes in an interim period when a year-to-date loss exceeds the anticipated loss for the year. Additionally, the guidance simplifies the accounting for income taxes by: 1) requiring that an entity recognize a franchise tax (or similar tax) that is partially based on income as an income-based tax and account for any incremental amount incurred as a non-income-based tax, 2) requiring that an entity evaluate when a step up in the tax basis of goodwill should be considered part of the business combination in which the book goodwill was originally recognized and when it should be considered a separate transaction, 3) specifying that an entity is not required to allocate the consolidated amount of current and deferred tax expense to a legal entity that is not subject to tax in its separate financial statements (although the entity may elect to do so (on an entity-by-entity basis) for a legal entity that is both not subject to tax and disregarded by the taxing authority), 4) requiring that an entity reflect the effect of an enacted change in tax laws or rates in the annual effective tax rate computation in the interim period that includes the enactment date and 5) making minor improvements for income tax accounting related to employee stock ownership plans and investments in qualified affordable housing projects accounted for using the equity method. The guidance will be effective for fiscal years and interim periods beginning after December 15, 2020. Different components of the guidance require retrospective, modified retrospective or prospective adoption, and early adoption is permitted. We are currently assessing whether we will early adopt this guidance, and the impact on our financial statements is not currently estimable.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
Summary of Significant Accounting Policies (Tables)	Dec. 31, 2019
Accounting Policies [Abstract]
Schedule of dilutive shares not included loss per share	Years Ended Dilutive shares not included December 31, December 31, in loss per share computation 2019 2018 Warrants 50,000,000 50,000,000

Accounts Payable (Tables)

Accounts Payable (Tables)	12 Months Ended
Accounts Payable (Tables)	Dec. 31, 2019
Payables and Accruals [Abstract]
Schedule of Accounts payable	December 31, December 31, Payroll $ 427,500 $ - Professional fees 137,615 81,746 Lab and testing fees 1,611 - Listing fees 3,749 1,963 Others 2,565 6,866 Total $ 573,040 $ 90,575

Related Party Transactions an_2

Related Party Transactions and Balances (Tables)	12 Months Ended
Related Party Transactions and Balances (Tables)	Dec. 31, 2019
Related Party Transactions [Abstract]
Schedule of related party transactions	Years Ended December 31, 2019 2018 Loan from a shareholder $ 92,102 $ 114,908 Interest expense to a shareholder 32,827 14,996 Fair value of warrants issued to a shareholder - 4,540,000 Fee for professional services provided by related parties 114,000 95,000 License fee expense to a related party 50,000 50,000 Subscription received by a related party on behalf of the Company - 2,196,500 Inventories purchased from a related party - 292,500 Advance received from a related party - 292,500
Schedule of related party payables	December 31, December 31, Loan from a shareholder $ 375,822 $ 283,720 Interest payable to a shareholder 47,823 14,996 Payable to a related party for license fee 137,500 87,500 Professional fee payable to related parties 209,000 95,000 Due from a related party 2,196,500 2,196,500 Advance from a related party $ - $ 292,500

Stockholder's Equity (Tables)

Stockholder's Equity (Tables)	12 Months Ended
Stockholder's Equity (Tables)	Dec. 31, 2019
Equity [Abstract]
Schedule of warrants	Number of warrants Warrants as at December 31, 2018 - Warrants granted 50,000,000 Exercised, forfeited or expired - Outstanding at December 31, 2019 50,000,000 Exercisable at December 31, 2019 50,000,000
Schedule of information about outstanding warrants	Warrants outstanding Warrants exercisable Exercise Number Weighted Weighted average Number Weighted $ 0.01 50,000,000 2.42 $ 0.01 50,000,000 $ 0.01
Schedule of reconciliation of the shares available to be issued	Shares Balance as of December 31, 2018 8,485,000 Stock awards granted - Stock awards forfeited - Balance as of December 31, 2019 8,485,000

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
Income Taxes (Tables)	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of effective income tax rate reconciliation	Income tax provision at the federal statutory rate 21 % Effect of operating losses (21 )% - %
Schedule of net deferred tax assets	December 31, December 31, Net operating loss carry forward $ 274,926 $ 115,077 Valuation allowance (274,926 ) (115,077 ) Net deferred tax asset $ - $ -
Schedule of income taxes computed at the statutory rate	Year ended December 31, 2018 2017 Tax at statutory rate (21%) $ 256,121 $ 1,057,850 Non-deductible expenses (96,272 ) (988,914 ) Increase in valuation allowance (158,849 ) (68,936 ) Income tax expenses $ - $ -

Organization and Principal Ac_2

Organization and Principal Activities (Details) - USD ($)	Sep. 13, 2011	Oct. 31, 2018	Nov. 30, 2017	Jul. 23, 2014	Dec. 31, 2019	Dec. 31, 2018
Sale of stock consideration, amount				$ 1
Investment income						$ 100
Shares of common stock to certain consultants for services rendered						1,515,000
Securities purchase agreements, description						The Company entered into a series of securities purchase agreements with certain non-affiliate investors for the sale of 6,655,750 shares of the Company’s common stock for aggregate consideration of $2,196,500. Of the shares sold, 5,972,582 were issued to six investors for $1,851,500 and the remaining 683,168 shares were sold to a single investor for $345,000.
Ownership percentage, description					QHY Oceania was 51% owned by QHY Water Solutions, and 49% owned by a New Zealand company. On April 17, 2018, QHY Water Solutions formed QHY New Zealand LLC (“QHY NZ”) under the law of the State of Nevada as a Limited Liability Company. QHY NZ was 51% owned by QHY Water Solutions, and 49% owned by a third party. QHY Water Solutions, QHY Oceania and QHY NZ have not generated any revenue since their inception.
Vast Glory Holdings Limited [Member]
Percentage of acquired outstanding capital stock	100.00%
Exchange for shares of our common stock	8,250,000
Percentage of issued and outstanding capital stock	68.00%
PBG Water Solutions International Inc. [Member]
Percentage of acquired outstanding capital stock			100.00%
Exchange for shares of our common stock			46,839,439
Percentage of issued and outstanding capital stock			83.00%
PBG Water Solutions International Inc. [Member] \| Series A Preferred Stock [Member]
Exchange for shares of our common stock			19,000
Convertible preferred stock convertible into shares of common stock			1,000
QHY Water Solutions [Member]
Investment income		$ 100
Outstanding shares issued to non-affiliate, value		$ 100

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Warrants [Member]
Dilutive shares not included in loss per share computation	50,000,000	50,000,000

Inventory (Details)

Inventory (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Inventory (Textual)
Inventories		$ 292,500

Due from a Related Party (Detai

Due from a Related Party (Details) - USD ($)	12 Months Ended
Due from a Related Party (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Due From a Related Party (Textual)
Due from a related party	$ 2,196,500	$ 2,196,500
Common stock [Member]
Due From a Related Party (Textual)
Issue common shares for capital, shares	6,655,750

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Prepaid Expenses and Other Current Assets (Textual)
Prepaid expenses and other current assets	$ 100	$ 458,537

Accounts Payable (Details)

Accounts Payable (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Payables and Accruals [Abstract]
Payroll	$ 427,500
Professional fees	137,615	81,746
Lab and testing fees	1,611
Listing fees	3,749	1,963
Others	2,565	6,866
Total	$ 573,040	$ 90,575

Advance from a Customer (Detail

Advance from a Customer (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Advance From a Customer (Textual)
Advance from a customer - related party		$ 292,500
Debt cancellation income	$ 292,500

Related Party Transactions an_3

Related Party Transactions and Balances (Details) - USD ($)	12 Months Ended
Related Party Transactions and Balances (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Related Party Transactions [Abstract]
Loan from a shareholder	$ 92,102	$ 114,908
Interest expense to a shareholder	32,827	14,996
Fair value of warrants issued to a shareholder		$ 4,540,000
Fee for professional services provided by related parties	114,000	95,000
License fee expense to a related party	50,000	50,000
Subscription received by a related party on behalf of the Company		2,196,500
Inventories purchased from a related party		292,500
Advance received from a related party		$ 292,500

Related Party Transactions an_4

Related Party Transactions and Balances (Details 1) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Related Party Transactions [Abstract]
Loan from a shareholder	$ 375,822	$ 283,720
Interest payable to a shareholder	47,823	14,996
Payable to a related party for license fee	137,500	87,500
Professional fee payable to related parties	209,000	95,000
Due from a related party	$ 2,196,500	$ 2,196,500
Advance from a related party		$ 292,500

Related Party Transactions an_5

Related Party Transactions and Balances (Details Textual) - USD ($)	May 01, 2018	Feb. 28, 2018	Apr. 30, 2017	Dec. 31, 2019	Dec. 31, 2018	Oct. 31, 2018
Related Party Transactions and Balances (Textual)
Long-term loan from a shareholder				$ 375,822	$ 283,720
Lender provided to related party				92,102	114,980
Interest expenses loan				32,827	14,996
Professional service expense				114,000	95,000
License fee expense				50,000	50,000
Advance from a customer - related party					292,500
Aggregate consideration				$ 2,196,500	2,196,500
Cost of issuance of warrant					4,540,000
Common Stock [ Member]
Related Party Transactions and Balances (Textual)
Issue common shares for capital, shares				6,655,750
Shareholder [Member]
Related Party Transactions and Balances (Textual)
Ownership percentage				41.60%
PBG Water Solutions International Inc. [Member]
Related Party Transactions and Balances (Textual)
License and supply agreement, description			PBG Water Solutions entered into a License and Supply Agreement with an individual shareholder who owned 50% of PBG Water Solutions’ common stock and the shareholder’s majority owned company Beijing QHY Environment S & T Co., Ltd. (“Beijing QHY”). Pursuant to the License and Supply Agreement and its Amendment entered into in June 2017, the individual shareholder and Beijing QHY (the “Licensor”) granted PBG the exclusive use of 21 patents in any area outside the People’s Republic of China (the “PRC”) for 20 years. A one-time fee of $1 million shall be paid before December 31, 2021, and royalties of 1% of the net revenue received by PBG from the sale, license or other distribution of the licensed products shall be paid annually.
Financial advisory agreement, description		PBG Water Solutions will pay Rebus $30,000 per quarter. The agreement has a term of five years from March 2018 but is cancellable by either party on sixty days' notice. The service fee for the first 3 months was waived by Rebus.
PBG Water Solutions International Inc. [Member] \| Shareholder [Member]
Related Party Transactions and Balances (Textual)
Ownership percentage				47.15%
QHY Water Solutions [Member]
Related Party Transactions and Balances (Textual)
Ownership percentage						51.00%
Advance from a customer - related party					$ 292,500
Credit Loan Agreement [Member]
Related Party Transactions and Balances (Textual)
Ownership percentage	28.29%
Loan amount	$ 500,000
Credit loan term	2 Years
Annual interest rate	10.00%
Cash less warrant to purchase of common stock	50,000,000
Exercise price	$ 0.01
Warrant exercisable, description	(i) raises more than $20 million in equity or (ii) has revenue in excess of $100 million in any fiscal year.
Lender cashless warrant term	3 years

Stockholder's Equity (Details)

Stockholder's Equity (Details) - Warrant [Member]	12 Months Ended
Stockholder's Equity (Details) - Warrant [Member]	Dec. 31, 2019shares
Number of Warrants, Beginning
Number of Warrants, Granted	50,000,000
Number of Warrants, Exercised, forfeited or expired
Number of Warrants, Outstanding, Ending	50,000,000
Number of Warrants, Exercisable	50,000,000

Stockholder's Equity (Details 1

Stockholder's Equity (Details 1) - Warrant [Member] - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Exercise price	$ 0.01
Warrants outstanding, Number outstanding	50,000,000
Warrants outstanding, Weighted average remaining contractual life (in years)	2 years 5 months 1 day
Warrants outstanding, Weighted average exercise price	$ 0.01
Warrants exercisable, Number exercisable	50,000,000
Warrants exercisable, Weighted average exercise price	0.01

Stockholder's Equity (Details 2

Stockholder's Equity (Details 2) - Shares Available for Grant [Member]	12 Months Ended
	Dec. 31, 2019shares
Balance, beginning	8,485,000
Stock awards granted
Stock awards forfeited
Balance, ending	8,485,000

Stockholder's Equity (Details T

Stockholder's Equity (Details Textual) - USD ($)	1 Months Ended			3 Months Ended	9 Months Ended	12 Months Ended
Stockholder's Equity (Details Textual) - USD ($)	Nov. 30, 2018	Oct. 31, 2018	Apr. 30, 2018	Dec. 31, 2019	Dec. 31, 2019	Dec. 31, 2019	Dec. 31, 2018	Jul. 31, 2018
Shares issued of common stock						1,515,000
Common stock, shares authorized				1,000,000,000	1,000,000,000	1,000,000,000	1,000,000,000
Expected volatility rate						35.00%
Expected dividend yield						0.00%
Expected term						3 years
Average risk-free interest rate						2.66%
Exercise price				$ 0.01	$ 0.01	$ 0.01
Fair value of stock warrant granted						$ 4,540,000
Consulting expense				$ 458,438	$ 169,113		$ 169,113
Issue common shares for capital							2,196,500
Due from a related party				$ 2,196,500	$ 2,196,500	$ 2,196,500	2,196,500
Estimated stock of fair value				$ 0.4075	$ 0.4075	$ 0.4075
Fair value of common stock						$ 617,550
2018 Plan [Member]
Aggregate number of shares								10,000,000
Series A Convertible Preferred Stock [Member]
Shares issued of common stock			19,000
Series A Convertible Preferred Stock [Member] \| PBG Water Solutions [Member]
Preferred stock converted into common stock			19,000,000
Common Stock [ Member]
Shares issued of common stock	20,000		46,839,439			15,000
Issue common shares for capital, shares						6,655,750
Issue common shares for capital							$ 6,656
Common stock agreement, description		The Company hired certain consultants to provide general advisory services relating to the Company operating as a publicly traded enterprise, strategic planning and execution, corporate governance and financial reporting. Pursuant to each agreement, the service term is 12 months and the Company shall pay the Consultants an aggregate of 1,500,000 shares of the Company's common stock which was delivered at inception of the Agreements.
Maximum [Member]
Common stock, shares authorized			1,000,000,000
Minimum [Member]
Common stock, shares authorized			70,000,000

Income Taxes (Details)

Income Taxes (Details)	12 Months Ended
Income Taxes (Details)	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income tax provision at the federal statutory rate	21.00%
Effect of operating losses	(21.00%)
Effective income tax rate continuing operations	0.00%

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Net operating loss carry forward	$ 274,926	$ 115,077
Valuation allowance	(274,926)	(115,077)
Net deferred tax asset

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($)	12 Months Ended
Income Taxes (Details 2) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Tax at statutory rate (21%)	$ 256,121	$ 1,057,850
Non-deductible expenses	(96,272)	(988,914)
Increase in valuation allowance	(158,849)	(68,936)
Income tax expenses

Income Taxes (Details Textual)

Income Taxes (Details Textual)	12 Months Ended
Income Taxes (Details Textual)	Dec. 31, 2019
Income taxes (Textual)
Tax at statutory rate	21.00%