| Accounting Policies, by Policy (Policies) | 12 Months Ended |
| Dec. 31, 2019 |
| Accounting Policies [Abstract] | |
| Basis of Presentation | Basis
of Presentation The
accompanying consolidated financial statements have been prepared in conformity with generally accepted accounting principles
in the United States (“US GAAP”). The basis of accounting differs from that used in the statutory accounts of the
Company, which are prepared in accordance with the accounting principles of the PRC (“PRC GAAP”). The differences
between US GAAP and PRC GAAP have been adjusted in these financial statements. The Company’s functional currency is the
Chinese Renminbi (“RMB”); however, the accompanying consolidated financial statements have been translated and presented
in United States Dollars (“USD”). These
financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant inter-company balances,
fees, and expenses have been eliminated in consolidation. |
| Use of Estimates | Use
of Estimates The
preparation of the financial statements 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 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. |
| Cash and Cash Equivalents | Cash
and Cash Equivalents The
Company considers all highly liquid investments purchased with original maturities of three months or less, and unencumbered bank
deposits to be cash equivalents. |
| Accounts Receivable | Accounts
Receivable Receivables
are recognized and carried at the original invoice amount less allowance for any uncollectible amounts. An estimate for doubtful
accounts is made when collection of the full amount is no longer probable. Bad debts are written off against allowances. |
| Inventories | Inventories Inventories
consist of finished goods that are stated at the lower of cost or market value. The Company applies the weighted average cost
method to its inventory. |
| Prepayments | Prepayments The
Company makes advance payment to suppliers and vendors for the procurement of goods. Upon physical receipt and inspection of the
goods from suppliers the applicable amount is reclassified from prepayments to inventory. |
| Property and Equipment | Property
and Equipment Plant
and equipment are carried at cost less accumulated depreciation. Depreciation is provided over their estimated useful lives, using
the straight-line method. The Company’s typically applies a salvage value of 0% to 10%. The estimated useful lives of the
plant and equipment are as follows:
Machinery
and equipment 5-10
years The
cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts, and any gain or
loss are included in the Company’s results of operations. The costs of maintenance and repairs are recognized to expenses
as incurred; significant renewals and betterments are capitalized. |
| Leases | Leases The
Company determines if an arrangement is a lease at inception. Operating leases are recognized as its own right-of-use (“ROU”)
asset category in the Company’s property and equipment, and the corresponding lease obligations are recognized to current
and non-current liabilities. Finance leases are also included as equipment in property and equipment and the corresponding lease
obligations are also recognized in current and non-current liabilities in the Company’s statement of financial condition. ROU
assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make
lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on
the present value of lease payments over the lease term. As most of our leases do not provide an implicit rate, we generally use
our incremental borrowing rate based on the estimated rate of interest for collateralized borrowing over a similar term of the
lease payments at commencement date. The operating lease ROU asset also includes any lease payments made and excludes lease incentives.
Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that
option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. When
we have lease agreements with lease and non-lease components, they are generally accounted for separately. For certain equipment
leases, such as vehicles, we account for the lease and non-lease components as a single lease component. Additionally, for certain
equipment leases, we apply a portfolio approach to effectively account for the operating lease ROU assets and liabilities. |
| Accounting for Long-lived Assets | Accounting
for Long-lived Assets The
Company annually reviews its long-lived assets for impairment or whenever events or changes in circumstances indicate that the
carrying amount of assets may not be recoverable. Impairment may be the result of becoming obsolete from a change in the industry,
introduction of new technologies, or if the Company has inadequate working capital to utilize the long-lived assets to generate
the adequate profits. Impairment is present if the carrying amount of an asset is less than its expected future undiscounted cash
flows. If
an asset is considered impaired, a loss is recognized based on the amount by which the carrying amount exceeds the fair market
value of the asset. Assets to be disposed are reported at the lower of the carrying amount or fair value less costs to sell. |
| Advances from Customers | Advances
from Customers Advances
from customers consist of prepayments from customers for merchandise that had not yet been shipped. The Company will recognize
the deposits as revenue as customers take delivery of the goods and title to the assets is transferred to customers in accordance
with the Company’s revenue recognition policy. |
| Financial Instruments | Financial
Instruments The
Company’s financial instruments, including cash and equivalents, accounts and other receivables, accounts and other payables,
accrued liabilities and short-term debt, have carrying amounts that approximate their fair values due to their short maturities.
ASC Topic 820, “Fair Value Measurements and Disclosures,” requires disclosure of the fair value of financial instruments
held by the Company. ASC Topic 825, “Financial Instruments,” defines fair value, and establishes a three-level valuation
hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The carrying
amounts reported in the consolidated balance sheets for receivables and current liabilities each qualify as financial instruments
and are a reasonable estimate of their fair values because of the short period of time between the origination of such instruments
and their expected realization and their current market rate of interest. The three levels of valuation hierarchy are defined
as follows:
● Level
1 - inputs to the valuation methodology used quoted prices for identical assets or liabilities in active markets.
● Level
2 - inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs
that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial
instrument.
● Level
3 - inputs to the valuation methodology are unobservable and significant to the fair value measurement. The
Company analyzes all financial instruments with features of both liabilities and equity under ASC 480, “Distinguishing Liabilities
from Equity,” and ASC 815. The
convertible notes issued by the Company are financial instruments that are carried at amortized cost. |
| Commitments and Contingencies | Commitments
and Contingencies Liabilities
for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it
is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. |
| Beneficial Conversion Valuation | Beneficial
Conversion Valuation The
Company records a beneficial conversion feature (“BCF”) related to the issuance of convertible debt instruments that
have conversion features at fixed rates that are in-the-money when issued. The BCF for the convertible instruments is recognized
and measured by allocating a portion of the proceeds to equity, based on their relative fair value, and as a reduction to the
carrying amount of the convertible instrument equal to the intrinsic value of the conversion feature. The discounts recorded in
connection with the BCF are recognized to the results operations as an interest expense over the term of the debt, using the effective
interest method. |
| Statutory reserves | Statutory
Reserves Statutory
reserves are referring to the amount appropriated from the net income in accordance with laws or regulations, which can be used
to recover losses and increase capital, as approved, and are to be used to expand production or operations. PRC laws prescribe
that an enterprise operating at a profit must appropriate and reserve, on an annual basis, an amount equal to 10% of its profit.
Such an appropriation is necessary until the reserve reaches a maximum that is equal to 50% of the enterprise’s PRC registered
capital. |
| Foreign Currency Translation | Foreign
Currency Translation The
accompanying consolidated financial statements are presented in United States dollars. The functional currencies of the Company
are in Renminbi (RMB) and Hong Kong Dollar (HKD). The Company’s assets and liabilities are translated into United States
dollars from RMB and HKD at year-end exchange rates, and its revenues and expenses are translated at the average exchange rate
during the year. Capital accounts are translated at their historical exchange rates when the capital transactions occurred.
2019 2018
Year-end RMB: US$ exchange rate 6.9668 6.8764
Annual average RMB: US$ exchange rate 6.9072 6.6146
Year-end HKD: US$ exchange rate 7.7872 7.8312
Annual average HKD: US$ exchange rate 7.8345 7.8370 The
RMB and HKD are not freely convertible into foreign currencies and all foreign exchange transactions must be conducted through
authorized financial institutions. |
| Related Parties | Related
Parties Parties
are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control,
are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company,
its management, members of the immediate families of principal owners of the Company and its management and other parties with
which the Company may deal if one party controls or can significantly influence the management or operating policies of the other
to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company
discloses all related party transactions. |
| Revenue Recognition | Revenue
Recognition The
Company adopted ASC 606 “Revenue Recognition”, and recognizes revenue when control of the promised goods or services
is transferred to customers, in an amount that reflects the consideration that the Company expects to be entitled to in exchange
for those goods or services. The
Company derives its revenues from the sale of coffee ad coffee related products. The Company applies the following five steps
in order to determine the appropriate amount of revenue to be recognized as it fulfils 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. |
| Income Taxes | Income
Taxes The
Company accounts for income tax using an asset and liability approach and allows for recognition of deferred tax benefits in future
years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary differences between
the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes.
A valuation allowance is provided for deferred tax assets if it is more likely than not these items will either expire before
the Company is able to realize their benefits, or that future realization is uncertain. |
| Accumulated Other Comprehensive Income (Loss) | Accumulated
Other Comprehensive Income (Loss) Comprehensive
income (loss) comprised of net income (loss) and all changes to the statements of stockholders’ equity, except those due
to investments by stockholders, changes in paid-in capital and distributions to stockholders. The Company’s comprehensive
income (loss) consists of net income (loss) and unrealized gains from foreign currency translation adjustments. |
| Recent Accounting Pronouncements | Recent
Accounting Pronouncements In
February 2018, the FASB issued ASU 2018-02, Income Statement - Reporting Comprehensive Income (Topic 220): Reclassification of
Certain Tax Effects from Accumulated Other Comprehensive Income. The amendments in this Update affect any entity that is required
to apply the provisions of Topic 220, Income Statement – Reporting Comprehensive Income, and has items of other comprehensive
income for which the related tax effects are presented in other comprehensive income as required by GAAP. The amendments in this
Update are effective for all entities for fiscal years beginning after December 15, 2018, and interim periods within those fiscal
years. Early adoption of the amendments in this Update is permitted, including adoption in any interim period, (1) for public
business entities for reporting periods for which financial statements have not yet been issued and (2) for all other entities
for reporting periods for which financial statements have not yet been made available for issuance. The amendments in this Update
should be applied either in the period of adoption or retrospectively to each period (or periods) in which the effect of the change
in the U.S. federal corporate income tax rate in the Tax Cuts and Jobs Act is recognized. The Company does not believe the adoption
of this ASU would have a material effect on the Company’s consolidated financial statements. |
| Advertising | Advertising All
advertising costs are expensed as incurred. |
| Shipping and Handling | Shipping
and Handling All
outbound shipping and handling costs are expensed as incurred. |
| Research and Development | Research
and Development All
research and development costs are expensed as incurred. |
| Retirement Benefits | Retirement
Benefits Retirement
benefits in the form of mandatory government sponsored defined contribution plans are charged to the either expenses as incurred
or allocated to inventory as part of overhead. |
| Comprehensive Income | Comprehensive
Income The
Company uses FASB ASC Topic 220, “Reporting Comprehensive Income”. Comprehensive income is comprised of net income
and all changes to the statements of stockholders’ equity, except the changes in paid-in capital and distributions to stockholders
due to investments by stockholders. |
| Earnings per Share | Earnings
per Share The
Company computes earnings per share (“EPS”) in accordance with ASC Topic 260, “Earnings per share”. Basic
EPS is measured as the income or loss available to common shareholders divided by the weighted average common shares outstanding
for the period. Diluted EPS presents the dilutive effect on a per share basis from the potential conversion of convertible securities
or the exercise of options and or warrants; the dilutive effects of potentially convertible securities are calculated using the
as-if method; the potentially dilutive effect of options or warrants are calculated using the treasury stock method. Securities
that are potentially an anti-dilutive effect (i.e. those that increase income per share or decrease loss per share) are excluded
from the calculation of diluted EPS. |
